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) | 37.04 | 45.65 | -3.63 | 0 | -17.81 | 0 | -10.12 | 0 | 33.41 | 0 | 1.27 | -26.16 | -4.55 | 0 | 0.92 | 7.55 | 19.67 | -62.65 | 20.33 | -58.49 | 3.37 | 7.67 | 3.43 | 0.59 | 136.53 | 198.07 |
| 2022 (9) | 25.43 | -62.73 | -27.58 | 0 | -32.44 | 0 | -9.73 | 0 | -2.15 | 0 | 1.72 | -41.89 | -3.58 | 0 | 0.86 | -42.07 | 52.67 | -9.66 | 48.98 | -6.62 | 3.13 | 15.07 | 3.41 | -22.85 | 45.80 | -60.0 |
| 2021 (8) | 68.24 | 79.48 | -23.65 | 0 | -32.5 | 0 | -1.01 | 0 | 44.59 | 103.79 | 2.96 | 30.4 | -2.23 | 0 | 1.48 | -0.35 | 58.3 | 58.25 | 52.45 | 49.6 | 2.72 | 32.04 | 4.42 | 61.31 | 114.52 | 20.06 |
| 2020 (7) | 38.02 | 7.4 | -16.14 | 0 | -13.41 | 0 | -1.99 | 0 | 21.88 | -32.45 | 2.27 | 194.81 | -2.58 | 0 | 1.49 | 127.88 | 36.84 | 53.63 | 35.06 | 44.04 | 2.06 | 10.75 | 2.74 | -9.27 | 95.38 | -21.27 |
| 2019 (6) | 35.4 | 42.63 | -3.01 | 0 | -9.3 | 0 | -0.05 | 0 | 32.39 | 44.73 | 0.77 | -50.96 | -0.48 | 0 | 0.65 | -56.96 | 23.98 | 22.85 | 24.34 | 23.62 | 1.86 | 89.8 | 3.02 | 21.29 | 121.15 | 13.05 |
| 2018 (5) | 24.82 | 19.96 | -2.44 | 0 | -11.53 | 0 | -1.29 | 0 | 22.38 | 27.74 | 1.57 | -21.89 | 0 | 0 | 1.51 | -21.98 | 19.52 | -0.86 | 19.69 | 1.92 | 0.98 | 36.11 | 2.49 | 9.21 | 107.17 | 15.61 |
| 2017 (4) | 20.69 | 10.94 | -3.17 | 0 | -6.63 | 0 | -0.59 | 0 | 17.52 | 12.31 | 2.01 | 235.0 | 0 | 0 | 1.94 | 194.71 | 19.69 | 32.41 | 19.32 | 42.48 | 0.72 | 2.86 | 2.28 | 2.7 | 92.70 | -18.09 |
| 2016 (3) | 18.65 | 13.17 | -3.05 | 0 | -3.14 | 0 | 0.64 | -39.62 | 15.6 | 0 | 0.6 | -21.05 | 0 | 0 | 0.66 | -37.68 | 14.87 | 22.89 | 13.56 | 18.53 | 0.7 | 14.75 | 2.22 | 181.01 | 113.17 | -11.83 |
| 2015 (2) | 16.48 | 43.8 | -32.9 | 0 | -4.14 | 0 | 1.06 | 0 | -16.42 | 0 | 0.76 | 13.43 | 0 | 0 | 1.06 | -1.78 | 12.1 | -8.47 | 11.44 | -6.69 | 0.61 | 52.5 | 0.79 | 2533.33 | 128.35 | 42.12 |
| 2014 (1) | 11.46 | 57.2 | -0.69 | 0 | -1.73 | 0 | -0.47 | 0 | 10.77 | 57.92 | 0.67 | 86.11 | 0 | 0 | 1.08 | 25.93 | 13.22 | 73.72 | 12.26 | 80.56 | 0.4 | 17.65 | 0.03 | 50.0 | 90.31 | -11.43 |
| 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) | 11.89 | 66.76 | -18.34 | -0.91 | 51.6 | 58.26 | -15.78 | -501.53 | -114.69 | -0.54 | 89.66 | -300.0 | 10.98 | 109.14 | -11.31 | 0.2 | -4.76 | -23.08 | -1.45 | 13.17 | 35.84 | 0.45 | -15.39 | -35.24 | 7.54 | 47.55 | 29.11 | 7.62 | 33.92 | 24.51 | 0.79 | -12.22 | -3.66 | 0.94 | 2.17 | 6.82 | 127.17 | 33.94 | -31.7 |
| 24Q2 (19) | 7.13 | 8.19 | -31.9 | -1.88 | -11.9 | -15.34 | 3.93 | 1134.21 | -6.43 | -5.22 | -164.97 | -12.26 | 5.25 | 6.92 | -40.61 | 0.21 | -52.27 | -34.38 | -1.67 | 8.24 | -22.79 | 0.54 | -53.44 | -46.31 | 5.11 | -2.29 | 24.03 | 5.69 | -0.7 | 32.63 | 0.9 | 20.0 | -1.1 | 0.92 | 4.55 | 4.55 | 94.94 | 6.03 | -44.87 |
| 24Q1 (18) | 6.59 | -38.81 | 431.45 | -1.68 | -150.75 | -295.35 | -0.38 | -31.03 | 97.36 | -1.97 | -134.52 | 59.71 | 4.91 | -51.39 | 133.81 | 0.44 | 193.33 | -18.52 | -1.82 | -506.67 | -188.89 | 1.15 | 194.18 | -35.05 | 5.23 | -14.12 | 44.88 | 5.73 | -10.33 | 62.32 | 0.75 | -10.71 | -6.25 | 0.88 | 3.53 | 7.32 | 89.54 | -32.83 | 271.87 |
| 23Q4 (17) | 10.77 | -26.03 | 451.96 | -0.67 | 69.27 | -6.35 | -0.29 | 96.05 | 98.16 | -0.84 | -411.11 | 74.39 | 10.1 | -18.42 | 373.71 | 0.15 | -42.31 | -37.5 | -0.3 | 86.73 | 70.3 | 0.39 | -44.12 | -48.02 | 6.09 | 4.28 | 38.41 | 6.39 | 4.41 | 40.75 | 0.84 | 2.44 | -3.45 | 0.85 | -3.41 | 2.41 | 133.29 | -28.41 | 371.81 |
| 23Q3 (16) | 14.56 | 39.06 | 473.23 | -2.18 | -33.74 | 91.12 | -7.35 | -275.0 | 50.77 | 0.27 | 105.81 | -80.15 | 12.38 | 40.05 | 156.27 | 0.26 | -18.75 | -29.73 | -2.26 | -66.18 | -79.37 | 0.70 | -29.85 | -12.91 | 5.84 | 41.75 | -44.59 | 6.12 | 42.66 | -38.31 | 0.82 | -9.89 | 7.89 | 0.88 | 0.0 | -2.22 | 186.19 | 8.12 | 748.85 |
| 23Q2 (15) | 10.47 | 744.35 | -31.34 | -1.63 | -289.53 | -28.35 | 4.2 | 129.23 | -30.23 | -4.65 | 4.91 | 7.37 | 8.84 | 320.95 | -36.77 | 0.32 | -40.74 | -45.76 | -1.36 | -115.87 | -100.0 | 1.00 | -43.69 | 8.24 | 4.12 | 14.13 | -78.95 | 4.29 | 21.53 | -76.1 | 0.91 | 13.75 | 9.64 | 0.88 | 7.32 | 2.33 | 172.20 | 615.2 | 121.78 |
| 23Q1 (14) | 1.24 | 140.52 | -88.41 | 0.86 | 236.51 | 175.44 | -14.37 | 8.88 | -85.18 | -4.89 | -49.09 | -74.64 | 2.1 | 156.91 | -78.03 | 0.54 | 125.0 | 5.88 | -0.63 | 37.62 | 0.0 | 1.78 | 135.44 | 105.43 | 3.61 | -17.95 | -80.12 | 3.53 | -22.25 | -78.7 | 0.8 | -8.05 | 19.4 | 0.82 | -1.2 | -1.2 | 24.08 | 149.1 | -59.34 |
| 22Q4 (13) | -3.06 | -220.47 | -112.32 | -0.63 | 97.43 | 40.57 | -15.77 | -5.63 | -8.46 | -3.28 | -341.18 | -303.73 | -3.69 | 83.23 | -115.52 | 0.24 | -35.14 | -36.84 | -1.01 | 19.84 | -40.28 | 0.75 | -6.36 | 7.33 | 4.4 | -58.25 | -73.25 | 4.54 | -54.23 | -68.99 | 0.87 | 14.47 | 14.47 | 0.83 | -7.78 | -9.78 | -49.04 | -323.57 | -132.22 |
| 22Q3 (12) | 2.54 | -83.34 | -86.08 | -24.54 | -1832.28 | -1863.2 | -14.93 | -348.01 | -43.7 | 1.36 | 127.09 | 65.85 | -22.0 | -257.37 | -229.41 | 0.37 | -37.29 | -56.47 | -1.26 | -85.29 | -215.0 | 0.81 | -12.82 | -49.37 | 10.54 | -46.14 | -36.35 | 9.92 | -44.74 | -33.24 | 0.76 | -8.43 | 20.63 | 0.9 | 4.65 | -35.71 | 21.93 | -71.75 | -79.7 |
| 22Q2 (11) | 15.25 | 42.52 | -13.4 | -1.27 | -11.4 | 93.65 | 6.02 | 177.58 | 117.33 | -5.02 | -79.29 | -56.39 | 13.98 | 46.23 | 687.39 | 0.59 | 15.69 | 31.11 | -0.68 | -7.94 | 33.33 | 0.92 | 6.88 | 0.72 | 19.57 | 7.76 | 39.39 | 17.95 | 8.33 | 42.35 | 0.83 | 23.88 | 10.67 | 0.86 | 3.61 | -36.3 | 77.65 | 31.13 | -35.14 |
| 22Q1 (10) | 10.7 | -56.92 | 41.91 | -1.14 | -7.55 | 15.56 | -7.76 | 46.63 | 24.95 | -2.8 | -273.91 | -1172.73 | 9.56 | -59.8 | 54.44 | 0.51 | 34.21 | -60.47 | -0.63 | 12.5 | -600.0 | 0.86 | 23.01 | -70.88 | 18.16 | 10.4 | 61.57 | 16.57 | 13.18 | 60.25 | 0.67 | -11.84 | 13.56 | 0.83 | -9.78 | 10.67 | 59.21 | -61.1 | -8.27 |
| 21Q4 (9) | 24.84 | 36.11 | 126.23 | -1.06 | 15.2 | -2220.0 | -14.54 | -39.94 | -649.48 | 1.61 | 96.34 | 303.8 | 23.78 | 39.88 | 115.59 | 0.38 | -55.29 | 5.56 | -0.72 | -80.0 | -16.13 | 0.70 | -55.83 | -16.76 | 16.45 | -0.66 | 58.48 | 14.64 | -1.48 | 52.98 | 0.76 | 20.63 | 22.58 | 0.92 | -34.29 | 26.03 | 152.21 | 40.86 | 51.37 |
| 21Q3 (8) | 18.25 | 3.63 | 44.5 | -1.25 | 93.75 | 53.7 | -10.39 | -475.09 | 7.73 | 0.82 | 125.55 | 153.95 | 17.0 | 814.29 | 71.2 | 0.85 | 88.89 | -20.56 | -0.4 | 60.78 | 14.89 | 1.59 | 73.43 | -34.23 | 16.56 | 17.95 | 45.77 | 14.86 | 17.84 | 37.34 | 0.63 | -16.0 | 28.57 | 1.4 | 3.7 | 89.19 | 108.05 | -9.74 | 3.09 |
| 21Q2 (7) | 17.61 | 133.55 | 86.74 | -19.99 | -1380.74 | -65.07 | 2.77 | 126.79 | 1485.0 | -3.21 | -1359.09 | -1088.89 | -2.38 | -138.45 | 11.19 | 0.45 | -65.12 | -11.76 | -1.02 | -1033.33 | 0 | 0.92 | -69.1 | -34.63 | 14.04 | 24.91 | 62.88 | 12.61 | 21.95 | 49.41 | 0.75 | 27.12 | 44.23 | 1.35 | 80.0 | 107.69 | 119.71 | 85.45 | 22.0 |
| 21Q1 (6) | 7.54 | -31.33 | 87.56 | -1.35 | -2800.0 | -229.27 | -10.34 | -432.99 | -51600.0 | -0.22 | 72.15 | -136.67 | 6.19 | -43.88 | 71.47 | 1.29 | 258.33 | 279.41 | -0.09 | 85.48 | 0 | 2.97 | 251.65 | 158.71 | 11.24 | 8.29 | 73.72 | 10.34 | 8.05 | 65.97 | 0.59 | -4.84 | 37.21 | 0.75 | 2.74 | 19.05 | 64.55 | -35.8 | 17.07 |
| 20Q4 (5) | 10.98 | -13.06 | -12.79 | 0.05 | 101.85 | 105.21 | -1.94 | 82.77 | -921.05 | -0.79 | 48.03 | -268.09 | 11.03 | 11.08 | -5.16 | 0.36 | -66.36 | 5.88 | -0.62 | -31.91 | 0 | 0.84 | -65.1 | -27.18 | 10.38 | -8.63 | 72.14 | 9.57 | -11.55 | 51.66 | 0.62 | 26.53 | 40.91 | 0.73 | -1.35 | -25.51 | 100.55 | -4.07 | -38.26 |
| 20Q3 (4) | 12.63 | 33.93 | 0.0 | -2.7 | 77.7 | 0.0 | -11.26 | -5530.0 | 0.0 | -1.52 | -462.96 | 0.0 | 9.93 | 470.52 | 0.0 | 1.07 | 109.8 | 0.0 | -0.47 | 0 | 0.0 | 2.42 | 72.37 | 0.0 | 11.36 | 31.79 | 0.0 | 10.82 | 28.2 | 0.0 | 0.49 | -5.77 | 0.0 | 0.74 | 13.85 | 0.0 | 104.81 | 6.81 | 0.0 |
| 20Q2 (3) | 9.43 | 134.58 | 0.0 | -12.11 | -2853.66 | 0.0 | -0.2 | -900.0 | 0.0 | -0.27 | -145.0 | 0.0 | -2.68 | -174.24 | 0.0 | 0.51 | 50.0 | 0.0 | 0 | 0 | 0.0 | 1.40 | 22.3 | 0.0 | 8.62 | 33.23 | 0.0 | 8.44 | 35.47 | 0.0 | 0.52 | 20.93 | 0.0 | 0.65 | 3.17 | 0.0 | 98.13 | 77.95 | 0.0 |
| 20Q1 (2) | 4.02 | -68.07 | 0.0 | -0.41 | 57.29 | 0.0 | -0.02 | 89.47 | 0.0 | 0.6 | 27.66 | 0.0 | 3.61 | -68.96 | 0.0 | 0.34 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.15 | -1.01 | 0.0 | 6.47 | 7.3 | 0.0 | 6.23 | -1.27 | 0.0 | 0.43 | -2.27 | 0.0 | 0.63 | -35.71 | 0.0 | 55.14 | -66.14 | 0.0 |
| 19Q4 (1) | 12.59 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 11.63 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | 6.31 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 162.87 | 0.0 | 0.0 |
