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) | 20.99 | 27.06 | -14.72 | 0 | -7.44 | 0 | -0.17 | 0 | 6.27 | 0 | 15.0 | -34.7 | 0.09 | 0 | 11.88 | -22.92 | -6.05 | 0 | -7.97 | 0 | 13.17 | 23.31 | 0.25 | 31.58 | 385.14 | 357.18 |
| 2022 (9) | 16.52 | 46.71 | -23.22 | 0 | 4.98 | -82.31 | 0.67 | 252.63 | -6.7 | 0 | 22.97 | -38.34 | 0 | 0 | 15.41 | -38.77 | 10.11 | -31.55 | 8.74 | -36.57 | 10.68 | 32.34 | 0.19 | 11.76 | 84.24 | 64.74 |
| 2021 (8) | 11.26 | -42.73 | -37.33 | 0 | 28.15 | 197.88 | 0.19 | 0 | -26.07 | 0 | 37.25 | 80.47 | 0 | 0 | 25.17 | 44.28 | 14.77 | 23.7 | 13.78 | 14.93 | 8.07 | 8.03 | 0.17 | 13.33 | 51.14 | -48.99 |
| 2020 (7) | 19.66 | 53.0 | -22.28 | 0 | 9.45 | 0 | -0.34 | 0 | -2.62 | 0 | 20.64 | 278.02 | 0 | 0 | 17.44 | 231.83 | 11.94 | 41.97 | 11.99 | 44.98 | 7.47 | 1.49 | 0.15 | 25.0 | 100.25 | 22.88 |
| 2019 (6) | 12.85 | 49.25 | -6.38 | 0 | -9.26 | 0 | 0.14 | 27.27 | 6.47 | 77.26 | 5.46 | 8.12 | 0 | 0 | 5.26 | 16.32 | 8.41 | 0.72 | 8.27 | -0.24 | 7.36 | 11.68 | 0.12 | 9.09 | 81.59 | 42.04 |
| 2018 (5) | 8.61 | -6.51 | -4.96 | 0 | -2.8 | 0 | 0.11 | 0 | 3.65 | 133.97 | 5.05 | -31.85 | 0 | 0 | 4.52 | -36.61 | 8.35 | 817.58 | 8.29 | 962.82 | 6.59 | 7.15 | 0.11 | 37.5 | 57.44 | -56.28 |
| 2017 (4) | 9.21 | 27.74 | -7.65 | 0 | -0.85 | 0 | -0.05 | 0 | 1.56 | 0 | 7.41 | -13.43 | 0 | 0 | 7.13 | -28.51 | 0.91 | -79.46 | 0.78 | -71.43 | 6.15 | 6.03 | 0.08 | 0.0 | 131.38 | 56.9 |
| 2016 (3) | 7.21 | 15.92 | -8.6 | 0 | 0.13 | -96.47 | 0.02 | 0.0 | -1.39 | 0 | 8.56 | -29.61 | 0 | 0 | 9.97 | -29.24 | 4.43 | -44.56 | 2.73 | -48.68 | 5.8 | 5.65 | 0.08 | 14.29 | 83.74 | 46.48 |
| 2015 (2) | 6.22 | -34.18 | -12.01 | 0 | 3.68 | -43.03 | 0.02 | 0 | -5.79 | 0 | 12.16 | 18.29 | 0 | 0 | 14.09 | 0.99 | 7.99 | 47.96 | 5.32 | 24.59 | 5.49 | 14.61 | 0.07 | -12.5 | 57.17 | -44.71 |
| 2014 (1) | 9.45 | 173.12 | -9.95 | 0 | 6.46 | -55.08 | -0.03 | 0 | -0.5 | 0 | 10.28 | -47.63 | 0 | 0 | 13.95 | -54.92 | 5.4 | 1.5 | 4.27 | 21.65 | 4.79 | 44.28 | 0.08 | 100.0 | 103.39 | 105.29 |
| 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) | -6.15 | -106.38 | -312.07 | -1.58 | 70.96 | 52.55 | 5.74 | -33.87 | 783.08 | 0.07 | 16.67 | -77.42 | -7.73 | 8.19 | -1697.67 | 1.39 | -73.72 | -59.0 | 0 | 0 | 0 | 4.06 | -75.93 | -62.93 | -4.59 | -49.03 | -250.38 | -5.11 | -49.85 | -183.89 | 3.3 | 6.8 | -1.49 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | -2.98 | -139.95 | -508.22 | -5.44 | -42.41 | -54.99 | 8.68 | 307.66 | 314.32 | 0.06 | 166.67 | 111.54 | -8.42 | -331.32 | -202.88 | 5.29 | 39.21 | 48.18 | 0 | 0 | 0 | 16.86 | 24.88 | 48.89 | -3.08 | -33.33 | -126.47 | -3.41 | -20.07 | -111.8 | 3.09 | 0.65 | -4.33 | 0.06 | 20.0 | -14.29 | 0.00 | -100.0 | -100.0 |
| 24Q1 (18) | 7.46 | 122.02 | -46.68 | -3.82 | -34.51 | 24.21 | -4.18 | -103.9 | -109.0 | -0.09 | -164.29 | 25.0 | 3.64 | 600.0 | -59.33 | 3.8 | 35.23 | -27.34 | 0 | 0 | 0 | 13.50 | 48.2 | -14.98 | -2.31 | 22.22 | -463.41 | -2.84 | 21.33 | -198.95 | 3.07 | -10.5 | -2.85 | 0.05 | -16.67 | -28.57 | 2664.29 | 0 | 334.21 |
| 23Q4 (17) | 3.36 | 15.86 | -70.88 | -2.84 | 14.71 | 35.75 | -2.05 | -415.38 | 77.15 | 0.14 | -54.84 | 160.87 | 0.52 | 220.93 | -92.7 | 2.81 | -17.11 | -35.25 | 0 | 0 | 0 | 9.11 | -16.79 | -24.63 | -2.97 | -126.72 | -433.71 | -3.61 | -100.56 | -959.52 | 3.43 | 2.39 | 18.28 | 0.06 | 0.0 | 20.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 2.9 | 297.26 | 270.59 | -3.33 | 5.13 | 33.53 | 0.65 | 116.05 | -89.81 | 0.31 | 159.62 | 72.22 | -0.43 | 84.53 | 93.59 | 3.39 | -5.04 | -31.79 | 0 | 0 | 0 | 10.95 | -3.32 | -29.54 | -1.31 | 3.68 | -220.18 | -1.8 | -11.8 | -410.34 | 3.35 | 3.72 | 25.0 | 0.06 | -14.29 | 20.0 | 180.12 | 317.0 | 450.71 |
| 23Q2 (15) | 0.73 | -94.78 | -66.82 | -3.51 | 30.36 | 43.02 | -4.05 | -102.5 | -185.62 | -0.52 | -333.33 | -5300.0 | -2.78 | -131.06 | 29.8 | 3.57 | -31.74 | -40.99 | 0 | 0 | 0 | 11.32 | -28.69 | -25.68 | -1.36 | -231.71 | -133.83 | -1.61 | -69.47 | -144.6 | 3.23 | 2.22 | 21.89 | 0.07 | 0.0 | 40.0 | 43.20 | -92.96 | 23.89 |
| 23Q1 (14) | 13.99 | 21.23 | 212.28 | -5.04 | -14.03 | 34.03 | -2.0 | 77.7 | -170.18 | -0.12 | 47.83 | -116.9 | 8.95 | 25.7 | 383.23 | 5.23 | 20.51 | -31.27 | 0 | 0 | 0 | 15.88 | 31.37 | -13.52 | -0.41 | -146.07 | -109.95 | -0.95 | -326.19 | -122.95 | 3.16 | 8.97 | 28.98 | 0.07 | 40.0 | 75.0 | 613.60 | 79.19 | 808.07 |
| 22Q4 (13) | 11.54 | 778.82 | 606.14 | -4.42 | 11.78 | 60.57 | -8.97 | -240.6 | -190.97 | -0.23 | -227.78 | -264.29 | 7.12 | 206.11 | 152.78 | 4.34 | -12.68 | -61.22 | 0 | 0 | 0 | 12.09 | -22.21 | -52.08 | 0.89 | -18.35 | -84.02 | 0.42 | -27.59 | -92.38 | 2.9 | 8.21 | 27.19 | 0.05 | 0.0 | 25.0 | 342.43 | 766.74 | 1275.99 |
| 22Q3 (12) | -1.7 | -177.27 | -150.0 | -5.01 | 18.67 | 32.57 | 6.38 | 34.88 | 59.1 | 0.18 | 1700.0 | -62.5 | -6.71 | -69.44 | -66.5 | 4.97 | -17.85 | -32.56 | 0 | 0 | 0 | 15.54 | 1.97 | -23.88 | 1.09 | -72.89 | -73.8 | 0.58 | -83.93 | -84.78 | 2.68 | 1.13 | 41.8 | 0.05 | 0.0 | 25.0 | -51.36 | -247.31 | -186.71 |
| 22Q2 (11) | 2.2 | -50.89 | -49.66 | -6.16 | 19.37 | 16.76 | 4.73 | 65.96 | -32.43 | 0.01 | -98.59 | 101.96 | -3.96 | -25.32 | -30.69 | 6.05 | -20.5 | -34.88 | 0 | 0 | 0 | 15.24 | -17.02 | -42.72 | 4.02 | -2.43 | 33.55 | 3.61 | -12.8 | 24.05 | 2.65 | 8.16 | 35.2 | 0.05 | 25.0 | 25.0 | 34.87 | -48.4 | -60.83 |
| 22Q1 (10) | 4.48 | 296.49 | -22.22 | -7.64 | 31.85 | 32.33 | 2.85 | -71.1 | -60.91 | 0.71 | 407.14 | 787.5 | -3.16 | 76.58 | 42.86 | 7.61 | -31.99 | -19.04 | 0 | 0 | 0 | 18.36 | -27.2 | -36.33 | 4.12 | -26.03 | 102.96 | 4.14 | -24.86 | 168.83 | 2.45 | 7.46 | 26.29 | 0.04 | 0.0 | 0.0 | 67.57 | 332.06 | -58.71 |
| 21Q4 (9) | -2.28 | -167.06 | -174.27 | -11.21 | -50.87 | -19.64 | 9.86 | 145.89 | 17.52 | 0.14 | -70.83 | 166.67 | -13.49 | -234.74 | -114.13 | 11.19 | 51.83 | 19.55 | 0 | 0 | 0 | 25.22 | 23.57 | -18.57 | 5.57 | 33.89 | 155.5 | 5.51 | 44.62 | 164.9 | 2.28 | 20.63 | 18.75 | 0.04 | 0.0 | 0.0 | -29.12 | -149.16 | -138.32 |
| 21Q3 (8) | 3.4 | -22.2 | 115.19 | -7.43 | -0.41 | -75.65 | 4.01 | -42.71 | 1570.83 | 0.48 | 194.12 | 2300.0 | -4.03 | -33.0 | -52.08 | 7.37 | -20.67 | 74.23 | 0 | 0 | 0 | 20.41 | -23.26 | 55.51 | 4.16 | 38.21 | 17.18 | 3.81 | 30.93 | 5.83 | 1.89 | -3.57 | 0.53 | 0.04 | 0.0 | 0.0 | 59.23 | -33.45 | 106.94 |
| 21Q2 (7) | 4.37 | -24.13 | -2.02 | -7.4 | 34.46 | -140.26 | 7.0 | -3.98 | 872.22 | -0.51 | -737.5 | -750.0 | -3.03 | 45.21 | -319.57 | 9.29 | -1.17 | 199.68 | 0 | 0 | 0 | 26.60 | -7.76 | 155.92 | 3.01 | 48.28 | -12.24 | 2.91 | 88.96 | -16.14 | 1.96 | 1.03 | 8.29 | 0.04 | 0.0 | 0.0 | 89.00 | -45.61 | 6.16 |
| 21Q1 (6) | 5.76 | 87.62 | -45.35 | -11.29 | -20.49 | -101.61 | 7.29 | -13.11 | 7190.0 | 0.08 | 138.1 | 180.0 | -5.53 | 12.22 | -211.94 | 9.4 | 0.43 | 137.37 | 0 | 0 | 0 | 28.83 | -6.9 | 89.68 | 2.03 | -6.88 | -26.98 | 1.54 | -25.96 | -45.77 | 1.94 | 1.04 | 4.86 | 0.04 | 0.0 | 0.0 | 163.64 | 115.34 | -26.57 |
| 20Q4 (5) | 3.07 | 94.3 | 10.83 | -9.37 | -121.51 | -232.27 | 8.39 | 3395.83 | 648.37 | -0.21 | -1150.0 | 0 | -6.3 | -137.74 | -12500.0 | 9.36 | 121.28 | 397.87 | 0 | 0 | 0 | 30.97 | 135.99 | 275.46 | 2.18 | -38.59 | 363.83 | 2.08 | -42.22 | 352.17 | 1.92 | 2.13 | 2.67 | 0.04 | 0.0 | 33.33 | 75.99 | 165.48 | -35.26 |
| 20Q3 (4) | 1.58 | -64.57 | 0.0 | -4.23 | -37.34 | 0.0 | 0.24 | -66.67 | 0.0 | 0.02 | 133.33 | 0.0 | -2.65 | -292.03 | 0.0 | 4.23 | 36.45 | 0.0 | 0 | 0 | 0.0 | 13.12 | 26.29 | 0.0 | 3.55 | 3.5 | 0.0 | 3.6 | 3.75 | 0.0 | 1.88 | 3.87 | 0.0 | 0.04 | 0.0 | 0.0 | 28.62 | -65.86 | 0.0 |
| 20Q2 (3) | 4.46 | -57.69 | 0.0 | -3.08 | 45.0 | 0.0 | 0.72 | 620.0 | 0.0 | -0.06 | 40.0 | 0.0 | 1.38 | -72.06 | 0.0 | 3.1 | -21.72 | 0.0 | 0 | 0 | 0.0 | 10.39 | -31.64 | 0.0 | 3.43 | 23.38 | 0.0 | 3.47 | 22.18 | 0.0 | 1.81 | -2.16 | 0.0 | 0.04 | 0.0 | 0.0 | 83.83 | -62.38 | 0.0 |
| 20Q1 (2) | 10.54 | 280.51 | 0.0 | -5.6 | -98.58 | 0.0 | 0.1 | 106.54 | 0.0 | -0.1 | 0 | 0.0 | 4.94 | 9980.0 | 0.0 | 3.96 | 110.64 | 0.0 | 0 | 0 | 0.0 | 15.20 | 84.28 | 0.0 | 2.78 | 491.49 | 0.0 | 2.84 | 517.39 | 0.0 | 1.85 | -1.07 | 0.0 | 0.04 | 33.33 | 0.0 | 222.83 | 89.85 | 0.0 |
| 19Q4 (1) | 2.77 | 0.0 | 0.0 | -2.82 | 0.0 | 0.0 | -1.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 1.88 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.25 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 1.87 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 117.37 | 0.0 | 0.0 |
