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) | 62.5 | 288.44 | -6.85 | 0 | 7.33 | 0 | 2.88 | 0 | 55.65 | 306.5 | 4.22 | -35.08 | -0.42 | 0 | 3.83 | -74.86 | 60.49 | 461.65 | 51.76 | 314.08 | 2.77 | 53.89 | 0 | 0 | 114.62 | 1.86 |
| 2022 (9) | 16.09 | 253.63 | -2.4 | 0 | -0.47 | 0 | -2.53 | 0 | 13.69 | 0 | 6.5 | 29.48 | 0 | 0 | 15.23 | -17.65 | 10.77 | 205.97 | 12.5 | 249.16 | 1.8 | 33.33 | 0 | 0 | 112.52 | 21.91 |
| 2021 (8) | 4.55 | 54.24 | -6.9 | 0 | 0.61 | -17.57 | -0.47 | 0 | -2.35 | 0 | 5.02 | 127.15 | -0.27 | 0 | 18.49 | 96.86 | 3.52 | -29.46 | 3.58 | -29.11 | 1.35 | 28.57 | 0 | 0 | 92.29 | 90.84 |
| 2020 (7) | 2.95 | -36.7 | -1.24 | 0 | 0.74 | 957.14 | -0.28 | 0 | 1.71 | -25.97 | 2.21 | 110.48 | 0.01 | -91.67 | 9.39 | 94.55 | 4.99 | 27.62 | 5.05 | 53.03 | 1.05 | 7.14 | 0 | 0 | 48.36 | -55.58 |
| 2019 (6) | 4.66 | 34.68 | -2.35 | 0 | 0.07 | 0 | 0.58 | 0 | 2.31 | -30.21 | 1.05 | -44.74 | 0.12 | 0 | 4.83 | -55.81 | 3.91 | 141.36 | 3.3 | 46.67 | 0.98 | 12.64 | 0 | 0 | 108.88 | -1.19 |
| 2018 (5) | 3.46 | 0 | -0.15 | 0 | -1.68 | 0 | -0.21 | 0 | 3.31 | 0 | 1.9 | -27.2 | -0.14 | 0 | 10.93 | -26.83 | 1.62 | -21.74 | 2.25 | 30.81 | 0.87 | 102.33 | 0.02 | 0.0 | 110.19 | 0 |
| 2017 (4) | -0.58 | 0 | -4.37 | 0 | 3.54 | 0 | -0.98 | 0 | -4.95 | 0 | 2.61 | -26.69 | 0 | 0 | 14.93 | -33.48 | 2.07 | -20.69 | 1.72 | -40.07 | 0.43 | -4.44 | 0.02 | 100.0 | -26.73 | 0 |
| 2016 (3) | 1.67 | -63.46 | -1.14 | 0 | -2.3 | 0 | 0.35 | 16.67 | 0.53 | -69.89 | 3.56 | 1218.52 | 0 | 0 | 22.45 | 1096.31 | 2.61 | 7.85 | 2.87 | 8.3 | 0.45 | 7.14 | 0.01 | 0.0 | 50.15 | -66.2 |
| 2015 (2) | 4.57 | 144.39 | -2.81 | 0 | 3.05 | 0 | 0.3 | 30.43 | 1.76 | 28.47 | 0.27 | -37.21 | 0 | 0 | 1.88 | -39.96 | 2.42 | -8.33 | 2.65 | 18.3 | 0.42 | 10.53 | 0.01 | 0.0 | 148.38 | 108.68 |
| 2014 (1) | 1.87 | 592.59 | -0.5 | 0 | -0.45 | 0 | 0.23 | 0 | 1.37 | 0 | 0.43 | -70.95 | 0.08 | 0 | 3.12 | -83.09 | 2.64 | 133.63 | 2.24 | 176.54 | 0.38 | 15.15 | 0.01 | 0.0 | 71.10 | 202.84 |
| 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) | 15.73 | -31.4 | -35.13 | -12.71 | -12.38 | -795.07 | 0.17 | 200.0 | -99.01 | -0.91 | -177.78 | -158.33 | 3.02 | -74.01 | -86.77 | 5.15 | 18.94 | 1616.67 | -0.01 | 99.4 | 96.15 | 11.78 | -13.08 | 1180.43 | 24.16 | 37.82 | 33.55 | 18.11 | 3.31 | 10.43 | 0.74 | 19.35 | -35.65 | 0 | 0 | 0 | 83.45 | -33.95 | -39.61 |
| 24Q2 (19) | 22.93 | 87.18 | 117.55 | -11.31 | -5.41 | -1313.75 | -0.17 | -173.91 | -70.0 | 1.17 | 260.27 | 875.0 | 11.62 | 664.47 | 19.3 | 4.33 | 43.38 | 2161.9 | -1.66 | 17.82 | -16700.0 | 13.55 | 62.18 | 1627.55 | 17.53 | -21.32 | 38.69 | 17.53 | -16.64 | 62.47 | 0.62 | -51.18 | 6.9 | 0 | 0 | 0 | 126.34 | 129.98 | 36.28 |
| 24Q1 (18) | 12.25 | -35.8 | 41.95 | -10.73 | -389.95 | -341.56 | 0.23 | 102.18 | -71.25 | -0.73 | 31.13 | -132.44 | 1.52 | -91.0 | -75.48 | 3.02 | 120.44 | 9.42 | -2.02 | 0 | -1088.24 | 8.36 | 134.04 | -52.74 | 22.28 | -4.46 | 246.5 | 21.03 | 8.63 | 302.87 | 1.27 | 126.79 | 164.58 | 0 | 0 | 0 | 54.93 | -42.65 | -63.72 |
| 23Q4 (17) | 19.08 | -21.32 | 220.67 | -2.19 | -54.23 | 6.81 | -10.57 | -161.45 | -3303.03 | -1.06 | -167.95 | 44.21 | 16.89 | -26.02 | 369.17 | 1.37 | 356.67 | -46.48 | 0 | 100.0 | -100.0 | 3.57 | 288.11 | -82.84 | 23.32 | 28.91 | 448.71 | 19.36 | 18.05 | 451.57 | 0.56 | -51.3 | 21.74 | 0 | 0 | 0 | 95.78 | -30.68 | -36.09 |
| 23Q3 (16) | 24.25 | 130.08 | 259.26 | -1.42 | -77.5 | 47.79 | 17.2 | 17300.0 | 10850.0 | 1.56 | 1200.0 | 110.81 | 22.83 | 134.39 | 466.5 | 0.3 | 242.86 | -82.04 | -0.26 | -2700.0 | -2500.0 | 0.92 | 203.69 | -93.41 | 18.09 | 43.12 | 530.31 | 16.4 | 51.99 | 434.2 | 1.15 | 98.28 | 150.0 | 0 | 0 | 0 | 138.18 | 49.06 | -27.74 |
| 23Q2 (15) | 10.54 | 22.13 | 235.67 | -0.8 | 67.08 | -321.05 | -0.1 | -112.5 | -350.0 | 0.12 | -94.67 | 111.32 | 9.74 | 57.1 | 230.17 | -0.21 | -107.61 | -113.21 | 0.01 | 105.88 | 0.0 | -0.89 | -105.02 | -105.8 | 12.64 | 96.58 | 413.82 | 10.79 | 106.7 | 431.53 | 0.58 | 20.83 | 26.09 | 0 | 0 | 0 | 92.70 | -38.77 | -26.49 |
| 23Q1 (14) | 8.63 | 45.04 | 3352.0 | -2.43 | -3.4 | -184.67 | 0.8 | 142.42 | 217.65 | 2.25 | 218.42 | 850.0 | 6.2 | 72.22 | 98.72 | 2.76 | 7.81 | 300.0 | -0.17 | -185.0 | 15.0 | 17.68 | -15.05 | 106.02 | 6.43 | 51.29 | 444.92 | 5.22 | 48.72 | 34.19 | 0.48 | 4.35 | 14.29 | 0 | 0 | 0 | 151.40 | 1.02 | 2510.2 |
| 22Q4 (13) | 5.95 | -11.85 | 240.0 | -2.35 | 13.6 | -3.07 | 0.33 | 306.25 | 1200.0 | -1.9 | -356.76 | -3066.67 | 3.6 | -10.67 | 779.25 | 2.56 | 53.29 | 126.55 | 0.2 | 2100.0 | 2100.0 | 20.81 | 49.06 | 41.64 | 4.25 | 48.08 | 553.85 | 3.51 | 14.33 | 475.41 | 0.46 | 0.0 | 15.0 | 0 | 0 | 0 | 149.87 | -21.62 | -13.5 |
| 22Q3 (12) | 6.75 | 114.97 | 272.93 | -2.72 | -1331.58 | -580.0 | -0.16 | -500.0 | -233.33 | 0.74 | 169.81 | 117.65 | 4.03 | 36.61 | 185.82 | 1.67 | 5.03 | 119.74 | -0.01 | -200.0 | -101.25 | 13.96 | -8.67 | 17.4 | 2.87 | 16.67 | 205.32 | 3.07 | 51.23 | 192.38 | 0.46 | 0.0 | 35.29 | 0 | 0 | 0 | 191.22 | 51.63 | 46.85 |
| 22Q2 (11) | 3.14 | 1156.0 | 269.41 | -0.19 | -106.62 | 90.78 | 0.04 | 105.88 | -89.19 | -1.06 | -253.33 | -130.43 | 2.95 | -5.45 | 343.8 | 1.59 | 130.43 | 3.25 | 0.01 | 105.0 | 102.22 | 15.29 | 78.14 | -32.99 | 2.46 | 108.47 | 143.56 | 2.03 | -47.81 | 84.55 | 0.46 | 9.52 | 48.39 | 0 | 0 | 0 | 126.10 | 2074.04 | 109.18 |
| 22Q1 (10) | 0.25 | -85.71 | 78.57 | 2.87 | 225.88 | 233.49 | -0.68 | -2166.67 | -553.33 | -0.3 | -400.0 | -3.45 | 3.12 | 688.68 | 255.22 | 0.69 | -38.94 | -56.6 | -0.2 | -1900.0 | 66.67 | 8.58 | -41.6 | -65.94 | 1.18 | 81.54 | 28.26 | 3.89 | 537.7 | 380.25 | 0.42 | 5.0 | 44.83 | 0 | 0 | 0 | 5.80 | -96.65 | -54.42 |
| 21Q4 (9) | 1.75 | -3.31 | 116.05 | -2.28 | -470.0 | -221.13 | -0.03 | -125.0 | 98.53 | -0.06 | -117.65 | 86.36 | -0.53 | -137.59 | -630.0 | 1.13 | 48.68 | 59.15 | -0.01 | -101.25 | -200.0 | 14.69 | 23.55 | 37.63 | 0.65 | -30.85 | -54.23 | 0.61 | -41.9 | -69.35 | 0.4 | 17.65 | 42.86 | 0 | 0 | 0 | 173.27 | 33.06 | 385.58 |
| 21Q3 (8) | 1.81 | 112.94 | 35.07 | -0.4 | 80.58 | 52.38 | 0.12 | -67.57 | -96.08 | 0.34 | 173.91 | 1033.33 | 1.41 | 216.53 | 182.0 | 0.76 | -50.65 | -17.39 | 0.8 | 277.78 | 7900.0 | 11.89 | -47.87 | -19.72 | 0.94 | -6.93 | -27.13 | 1.05 | -4.55 | 29.63 | 0.34 | 9.68 | 25.93 | 0 | 0 | 0 | 130.22 | 116.01 | 4.95 |
| 21Q2 (7) | 0.85 | 507.14 | 66.67 | -2.06 | 4.19 | -303.92 | 0.37 | 146.67 | 428.57 | -0.46 | -58.62 | -483.33 | -1.21 | 39.8 | 0 | 1.54 | -3.14 | 327.78 | -0.45 | 25.0 | -800.0 | 22.81 | -9.46 | 244.76 | 1.01 | 9.78 | -17.89 | 1.1 | 35.8 | 12.24 | 0.31 | 6.9 | 24.0 | 0 | 0 | 0 | 60.28 | 373.66 | 45.39 |
| 21Q1 (6) | 0.14 | -82.72 | -51.72 | -2.15 | -202.82 | -362.2 | 0.15 | 107.35 | 141.67 | -0.29 | 34.09 | -3000.0 | -2.01 | -2110.0 | -281.08 | 1.59 | 123.94 | 835.29 | -0.6 | -6100.0 | 0 | 25.20 | 136.01 | 676.69 | 0.92 | -35.21 | -12.38 | 0.81 | -59.3 | -35.71 | 0.29 | 3.57 | 11.54 | 0 | 0 | 0 | 12.73 | -64.33 | -33.29 |
| 20Q4 (5) | 0.81 | -39.55 | -65.82 | -0.71 | 15.48 | -97.22 | -2.04 | -166.67 | -3300.0 | -0.44 | -1566.67 | -340.0 | 0.1 | -80.0 | -95.02 | 0.71 | -22.83 | 36.54 | 0.01 | 0.0 | -92.86 | 10.68 | -27.93 | 24.63 | 1.42 | 10.08 | 6.77 | 1.99 | 145.68 | 95.1 | 0.28 | 3.7 | 12.0 | 0 | 0 | 0 | 35.68 | -71.24 | -80.88 |
| 20Q3 (4) | 1.34 | 162.75 | 0.0 | -0.84 | -64.71 | 0.0 | 3.06 | 4271.43 | 0.0 | 0.03 | -75.0 | 0.0 | 0.5 | 0 | 0.0 | 0.92 | 155.56 | 0.0 | 0.01 | 120.0 | 0.0 | 14.81 | 123.87 | 0.0 | 1.29 | 4.88 | 0.0 | 0.81 | -17.35 | 0.0 | 0.27 | 8.0 | 0.0 | 0 | 0 | 0.0 | 124.07 | 199.24 | 0.0 |
| 20Q2 (3) | 0.51 | 75.86 | 0.0 | -0.51 | -162.2 | 0.0 | 0.07 | 119.44 | 0.0 | 0.12 | 1100.0 | 0.0 | 0 | -100.0 | 0.0 | 0.36 | 111.76 | 0.0 | -0.05 | 0 | 0.0 | 6.62 | 103.98 | 0.0 | 1.23 | 17.14 | 0.0 | 0.98 | -22.22 | 0.0 | 0.25 | -3.85 | 0.0 | 0 | 0 | 0.0 | 41.46 | 117.33 | 0.0 |
| 20Q1 (2) | 0.29 | -87.76 | 0.0 | 0.82 | 327.78 | 0.0 | -0.36 | -500.0 | 0.0 | 0.01 | 110.0 | 0.0 | 1.11 | -44.78 | 0.0 | 0.17 | -67.31 | 0.0 | 0 | -100.0 | 0.0 | 3.24 | -62.13 | 0.0 | 1.05 | -21.05 | 0.0 | 1.26 | 23.53 | 0.0 | 0.26 | 4.0 | 0.0 | 0 | 0 | 0.0 | 19.08 | -89.78 | 0.0 |
| 19Q4 (1) | 2.37 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 2.01 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 8.57 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 186.61 | 0.0 | 0.0 |
