現金流量表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金流量表可以看出盈餘的品質
- 小心自由現金流量近3年都小於0的公司
- 營運現金流量要大於稅後淨利，除非受到應收帳款和存貨影響
- 營運現金流量不應該都是流出
- 其它調整項如果佔太大比例可能有問題
- 注意增加的資本支出是不是能在以後帶來更多的營運現金流量
- 注意折舊的增減對毛利率的影響
- 約當比率 = 營運現金流量 / (稅後淨利+折舊+攤提), 這個比例越接近100%代表公司專注本業且實際能賺到錢
| 營運現金流量 YoY | 投資現金流量 YoY | 籌資現金流量 YoY | 其他營業調整項 YoY | 自由現金流量 YoY | 資本支出 YoY | 其他投資調整項 YoY | 資本支出佔營收(%) YoY | 營業利益 YoY | 稅後淨利 YoY | 折舊 YoY | 攤提 YoY | 約當比率(%) YoY | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 109.59 | 140.22 | -38.8 | 0 | 31.16 | 1.17 | 1.32 | 0 | 70.79 | 0 | 10.47 | -0.19 | 0 | 0 | 1.50 | 38.84 | 0.05 | -99.09 | 2.08 | -61.76 | 38.53 | -5.56 | 0.34 | 9.68 | 267.62 | 173.07 |
| 2022 (9) | 45.62 | 200.92 | -66.89 | 0 | 30.8 | 0 | -6.19 | 0 | -21.27 | 0 | 10.49 | 9.38 | 0.05 | -97.38 | 1.08 | 16.03 | 5.5 | 75.16 | 5.44 | -49.11 | 40.8 | -15.86 | 0.31 | 29.17 | 98.00 | 284.12 |
| 2021 (8) | 15.16 | -76.87 | 1.63 | -86.54 | -28.22 | 0 | -3.02 | 0 | 16.79 | -78.38 | 9.59 | -42.44 | 1.91 | 0 | 0.93 | -36.02 | 3.14 | -66.95 | 10.69 | 3.69 | 48.49 | -21.24 | 0.24 | 9.09 | 25.51 | -71.93 |
| 2020 (7) | 65.54 | -14.14 | 12.11 | 0 | -10.57 | 0 | -1.35 | 0 | 77.65 | 0 | 16.66 | -61.42 | -0.02 | 0 | 1.45 | -54.0 | 9.5 | 666.13 | 10.31 | 393.3 | 61.57 | -21.19 | 0.22 | -21.43 | 90.90 | -4.14 |
| 2019 (6) | 76.33 | 75.31 | -83.76 | 0 | 19.72 | 0 | 0.1 | 0 | -7.43 | 0 | 43.18 | -28.62 | 0 | 0 | 3.16 | -40.7 | 1.24 | 0 | 2.09 | -6.7 | 78.12 | 7.2 | 0.28 | -9.68 | 94.83 | 64.27 |
| 2018 (5) | 43.54 | -75.46 | -42.79 | 0 | -26.09 | 0 | -5.5 | 0 | 0.75 | -99.4 | 60.49 | 69.58 | 0.85 | 0 | 5.33 | 60.21 | -1.99 | 0 | 2.24 | -90.68 | 72.87 | -13.08 | 0.31 | -24.39 | 57.73 | -64.77 |
| 2017 (4) | 177.44 | 39.05 | -52.52 | 0 | -133.81 | 0 | 10.08 | -47.96 | 124.92 | -52.45 | 35.67 | -1.41 | -1.56 | 0 | 3.33 | -17.96 | 26.11 | 0 | 24.04 | 0 | 83.84 | -3.99 | 0.41 | -37.88 | 163.86 | -5.87 |
| 2016 (3) | 127.61 | 131.64 | 135.1 | 0 | -212.17 | 0 | 19.37 | -17.68 | 262.71 | 0 | 36.18 | -38.17 | 0 | 0 | 4.06 | -15.9 | -18.72 | 0 | -14.67 | 0 | 87.32 | -8.79 | 0.66 | -48.44 | 174.07 | 0 |
| 2015 (2) | 55.09 | -64.5 | -63.68 | 0 | -141.41 | 0 | 23.53 | 6622.86 | -8.59 | 0 | 58.52 | -55.91 | -0.03 | 0 | 4.82 | -52.95 | -183.54 | 0 | -200.07 | 0 | 95.74 | 21.34 | 1.28 | -21.95 | 0.00 | 0 |
| 2014 (1) | 155.19 | -16.23 | -226.06 | 0 | -41.9 | 0 | 0.35 | 0 | -70.87 | 0 | 132.74 | -35.11 | -5.33 | 0 | 10.25 | -20.3 | 1.45 | -98.55 | 2.77 | -96.15 | 78.9 | 23.42 | 1.64 | -2.38 | 186.28 | 38.26 |
| 營運現金流量 QoQ YoY | 投資現金流量 QoQ YoY | 籌資現金流量 QoQ YoY | 其他營業調整項 QoQ YoY | 自由現金流量 QoQ YoY | 資本支出 QoQ YoY | 其他投資調整項 QoQ YoY | 資本支出佔營收(%) QoQ YoY | 營業利益 QoQ YoY | 稅後淨利 QoQ YoY | 折舊 QoQ YoY | 攤提 QoQ YoY | 約當比率(%) QoQ YoY | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | -15.98 | -149.4 | -221.43 | 60.62 | 599.34 | 49.27 | -28.0 | -1096.58 | 9.09 | 22.41 | 217.08 | 2590.0 | 44.64 | 120.88 | -16.98 | 1.98 | -31.96 | 62.3 | 0 | 0 | 0 | 1.07 | -29.78 | 57.92 | 0.94 | 9500.0 | -63.28 | 1.99 | -43.79 | 176.39 | 9.46 | -1.87 | -3.07 | 0.05 | -28.57 | -44.44 | -138.96 | -156.91 | -211.61 |
| 24Q2 (19) | 32.35 | 397.61 | -8.41 | -12.14 | -154.51 | -231.69 | -2.34 | -107.76 | -115.2 | -19.14 | -1958.25 | -489.02 | 20.21 | 77.28 | -36.17 | 2.91 | 67.24 | -18.26 | 0 | 0 | 0 | 1.52 | 33.91 | -30.71 | -0.01 | 99.31 | 99.3 | 3.54 | 205.17 | 1006.25 | 9.64 | 9.05 | -0.92 | 0.07 | -12.5 | -12.5 | 244.15 | 326.41 | -29.98 |
| 24Q1 (18) | -10.87 | -145.75 | -129.1 | 22.27 | -37.62 | 119.98 | 30.14 | 173.12 | -65.67 | 1.03 | 124.88 | -68.6 | 11.4 | -80.83 | 115.39 | 1.74 | -55.38 | -2.25 | 0 | 0 | 0 | 1.14 | -46.87 | 10.47 | -1.44 | -2300.0 | -41.18 | 1.16 | 3766.67 | 13.73 | 8.84 | -4.95 | -9.15 | 0.08 | -11.11 | 0.0 | -107.84 | -142.75 | -131.27 |
| 23Q4 (17) | 23.76 | 80.55 | -3.14 | 35.7 | -12.09 | 36.94 | -41.22 | -33.83 | 36.89 | -4.14 | -360.0 | 37.18 | 59.46 | 10.58 | 17.51 | 3.9 | 219.67 | 8.64 | 0 | 0 | 0 | 2.14 | 216.13 | 29.74 | -0.06 | -102.34 | 97.1 | 0.03 | -95.83 | -85.0 | 9.3 | -4.71 | -9.53 | 0.09 | 0.0 | 0.0 | 252.23 | 102.59 | 8.69 |
| 23Q3 (16) | 13.16 | -62.74 | 363.2 | 40.61 | 1209.56 | 76.41 | -30.8 | -300.13 | -18.19 | -0.9 | -118.29 | 71.15 | 53.77 | 69.84 | 198.39 | 1.22 | -65.73 | -64.53 | 0 | 0 | 0 | 0.68 | -69.19 | -45.09 | 2.56 | 280.28 | -47.22 | 0.72 | 125.0 | -67.71 | 9.76 | 0.31 | -4.69 | 0.09 | 12.5 | 12.5 | 124.50 | -64.29 | 412.5 |
| 23Q2 (15) | 35.32 | -5.44 | 20.96 | -3.66 | 96.72 | 94.57 | 15.39 | -82.47 | 204.77 | 4.92 | 50.0 | 656.92 | 31.66 | 142.73 | 182.9 | 3.56 | 100.0 | 106.98 | 0 | 0 | -100.0 | 2.19 | 113.49 | 184.86 | -1.42 | -39.22 | -172.08 | 0.32 | -68.63 | -51.52 | 9.73 | 0.0 | -5.63 | 0.08 | 0.0 | 0.0 | 348.67 | 1.1 | 31.94 |
| 23Q1 (14) | 37.35 | 52.26 | 1304.84 | -111.44 | -527.46 | -129.35 | 87.79 | 234.42 | -35.85 | 3.28 | 149.77 | 13.89 | -74.09 | -246.42 | -43.34 | 1.78 | -50.42 | 2.3 | 0 | 0 | 100.0 | 1.03 | -37.6 | 48.17 | -1.02 | 50.72 | -236.0 | 1.02 | 410.0 | -56.6 | 9.73 | -5.35 | -2.41 | 0.08 | -11.11 | 14.29 | 344.88 | 48.61 | 1478.39 |
| 22Q4 (13) | 24.53 | 590.6 | 2458.65 | 26.07 | 13.25 | 130.5 | -65.31 | -150.61 | 40.82 | -6.59 | -111.22 | -468.16 | 50.6 | 180.8 | 392.7 | 3.59 | 4.36 | 70.14 | 0 | 0 | -100.0 | 1.65 | 33.79 | 88.42 | -2.07 | -142.68 | -135.23 | 0.2 | -91.03 | -83.05 | 10.28 | 0.39 | -0.48 | 0.09 | 12.5 | 50.0 | 232.07 | 682.5 | 2681.8 |
| 22Q3 (12) | -5.0 | -117.12 | 45.77 | 23.02 | 134.16 | 53.88 | -26.06 | -77.4 | -272.24 | -3.12 | -580.0 | -231.91 | 18.02 | 147.19 | 213.94 | 3.44 | 100.0 | 52.21 | 0 | -100.0 | 0 | 1.23 | 59.82 | 37.07 | 4.85 | 146.19 | 216.99 | 2.23 | 237.88 | -20.07 | 10.24 | -0.68 | -11.5 | 0.08 | 0.0 | 33.33 | -39.84 | -115.08 | 37.69 |
| 22Q2 (11) | 29.2 | 1041.94 | -5.99 | -67.39 | -38.69 | -298.76 | -14.69 | -110.73 | 64.47 | 0.65 | -77.43 | 115.05 | -38.19 | 26.12 | -369.7 | 1.72 | -1.15 | -34.85 | 0.06 | 700.0 | 500.0 | 0.77 | 11.05 | -28.28 | 1.97 | 162.67 | 8.84 | 0.66 | -71.91 | -79.5 | 10.31 | 3.41 | -22.71 | 0.08 | 14.29 | 33.33 | 264.25 | 1156.16 | 41.4 |
| 22Q1 (10) | -3.1 | -198.08 | 44.94 | -48.59 | -529.62 | -527.78 | 136.85 | 224.01 | 26.3 | 2.88 | 60.89 | 554.55 | -51.69 | -603.31 | -286.61 | 1.74 | -17.54 | -32.82 | -0.01 | -100.53 | 0 | 0.69 | -20.65 | -21.86 | 0.75 | 185.23 | 10.29 | 2.35 | 99.15 | -32.86 | 9.97 | -3.48 | -24.81 | 0.07 | 16.67 | 16.67 | -25.02 | -178.35 | 25.25 |
| 21Q4 (9) | -1.04 | 88.72 | -102.09 | 11.31 | -24.4 | 210.34 | -110.35 | -829.35 | -28.18 | 1.79 | 290.43 | 162.81 | 10.27 | 78.92 | -73.96 | 2.11 | -6.64 | -39.19 | 1.89 | 0 | 9550.0 | 0.87 | -2.67 | -35.8 | -0.88 | -157.52 | -149.72 | 1.18 | -57.71 | -51.04 | 10.33 | -10.72 | -26.58 | 0.06 | 0.0 | 0.0 | -8.99 | 85.94 | -102.99 |
| 21Q3 (8) | -9.22 | -129.68 | 69.76 | 14.96 | 188.52 | -84.57 | 15.13 | 136.59 | -26.01 | -0.94 | 78.24 | -117.94 | 5.74 | -59.46 | -91.36 | 2.26 | -14.39 | -58.07 | 0 | -100.0 | 0 | 0.90 | -16.38 | -45.28 | 1.53 | -15.47 | -34.89 | 2.79 | -13.35 | -37.02 | 11.57 | -13.27 | -23.98 | 0.06 | 0.0 | 20.0 | -63.94 | -134.21 | 58.69 |
| 21Q2 (7) | 31.06 | 651.69 | -44.37 | -16.9 | -118.35 | -50.76 | -41.35 | -138.16 | 29.8 | -4.32 | -1081.82 | -361.82 | 14.16 | 205.91 | -68.27 | 2.64 | 1.93 | -9.59 | 0.01 | 0 | 0 | 1.07 | 20.99 | 3.14 | 1.81 | 166.18 | -57.71 | 3.22 | -8.0 | 4.55 | 13.34 | 0.6 | -16.83 | 0.06 | 0.0 | 20.0 | 186.88 | 658.33 | -35.83 |
| 21Q1 (6) | -5.63 | -111.33 | 40.67 | -7.74 | 24.49 | 87.78 | 108.35 | 225.86 | -4.93 | 0.44 | 115.44 | 528.57 | -13.37 | -133.9 | 81.65 | 2.59 | -25.36 | -47.03 | 0 | 100.0 | 0 | 0.89 | -34.81 | -48.84 | 0.68 | -61.58 | -37.61 | 3.5 | 45.23 | 775.0 | 13.26 | -5.76 | -18.35 | 0.06 | 0.0 | 20.0 | -33.47 | -111.14 | 41.13 |
| 20Q4 (5) | 49.69 | 262.97 | 0.22 | -10.25 | -110.57 | -118.41 | -86.09 | -520.98 | -25.99 | -2.85 | -154.39 | -123.34 | 39.44 | -40.65 | -62.53 | 3.47 | -35.62 | -42.26 | -0.02 | 0 | 0 | 1.36 | -17.03 | -16.32 | 1.77 | -24.68 | 139.16 | 2.41 | -45.6 | 345.92 | 14.07 | -7.56 | -22.86 | 0.06 | 20.0 | 0.0 | 300.42 | 294.11 | 4.95 |
| 20Q3 (4) | -30.49 | -154.61 | 0.0 | 96.94 | 964.76 | 0.0 | 20.45 | 134.72 | 0.0 | 5.24 | 217.58 | 0.0 | 66.45 | 48.92 | 0.0 | 5.39 | 84.59 | 0.0 | 0 | 0 | 0.0 | 1.64 | 57.6 | 0.0 | 2.35 | -45.09 | 0.0 | 4.43 | 43.83 | 0.0 | 15.22 | -5.11 | 0.0 | 0.05 | 0.0 | 0.0 | -154.77 | -153.14 | 0.0 |
| 20Q2 (3) | 55.83 | 688.3 | 0.0 | -11.21 | 82.31 | 0.0 | -58.9 | -151.68 | 0.0 | 1.65 | 2257.14 | 0.0 | 44.62 | 161.25 | 0.0 | 2.92 | -40.29 | 0.0 | 0 | 0 | 0.0 | 1.04 | -39.98 | 0.0 | 4.28 | 292.66 | 0.0 | 3.08 | 670.0 | 0.0 | 16.04 | -1.23 | 0.0 | 0.05 | 0.0 | 0.0 | 291.24 | 612.2 | 0.0 |
| 20Q1 (2) | -9.49 | -119.14 | 0.0 | -63.36 | -213.79 | 0.0 | 113.97 | 266.79 | 0.0 | 0.07 | -99.43 | 0.0 | -72.85 | -169.21 | 0.0 | 4.89 | -18.64 | 0.0 | 0 | 0 | 0.0 | 1.73 | 6.63 | 0.0 | 1.09 | 124.12 | 0.0 | 0.4 | 140.82 | 0.0 | 16.24 | -10.96 | 0.0 | 0.05 | -16.67 | 0.0 | -56.86 | -119.86 | 0.0 |
| 19Q4 (1) | 49.58 | 0.0 | 0.0 | 55.68 | 0.0 | 0.0 | -68.33 | 0.0 | 0.0 | 12.21 | 0.0 | 0.0 | 105.26 | 0.0 | 0.0 | 6.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.63 | 0.0 | 0.0 | -4.52 | 0.0 | 0.0 | -0.98 | 0.0 | 0.0 | 18.24 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 286.26 | 0.0 | 0.0 |
