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) | 20.19 | 18.97 | -6.62 | 0 | 26.59 | 1482.74 | 1.24 | -29.14 | 13.57 | 25.53 | 14.03 | 52.17 | 0.91 | -51.6 | 10.37 | 39.12 | 23.74 | -1.7 | 23.4 | 15.9 | 4.78 | 11.94 | 0.01 | 0.0 | 71.62 | 3.27 |
| 2022 (9) | 16.97 | 0 | -6.16 | 0 | 1.68 | -91.66 | 1.75 | 0 | 10.81 | 0 | 9.22 | 13.27 | 1.88 | 0 | 7.46 | -19.65 | 24.15 | 124.86 | 20.19 | 168.48 | 4.27 | -5.32 | 0.01 | 0.0 | 69.35 | 0 |
| 2021 (8) | -3.37 | 0 | -15.03 | 0 | 20.15 | 405.01 | -1.25 | 0 | -18.4 | 0 | 8.14 | -42.02 | -2.6 | 0 | 9.28 | -49.5 | 10.74 | 719.85 | 7.52 | 244.95 | 4.51 | -18.74 | 0.01 | -50.0 | -27.99 | 0 |
| 2020 (7) | 13.65 | -9.42 | -15.07 | 0 | 3.99 | 0 | 1.8 | -6.74 | -1.42 | 0 | 14.04 | 4.46 | -0.19 | 0 | 18.38 | 44.42 | 1.31 | -72.93 | 2.18 | -22.14 | 5.55 | -32.73 | 0.02 | -50.0 | 176.13 | 29.61 |
| 2019 (6) | 15.07 | 128.68 | -14.87 | 0 | -1.89 | 0 | 1.93 | 51.97 | 0.2 | 0 | 13.44 | -19.42 | -0.02 | 0 | 12.72 | -21.61 | 4.84 | 12.04 | 2.8 | 15.23 | 8.25 | 0.36 | 0.04 | -42.86 | 135.89 | 121.05 |
| 2018 (5) | 6.59 | 68.54 | -17.03 | 0 | 9.83 | 1991.49 | 1.27 | 958.33 | -10.44 | 0 | 16.68 | 165.61 | -0.36 | 0 | 16.23 | 136.94 | 4.32 | 4.35 | 2.43 | 64.19 | 8.22 | -5.63 | 0.07 | -12.5 | 61.47 | 61.47 |
| 2017 (4) | 3.91 | -62.22 | -6.43 | 0 | 0.47 | 0 | 0.12 | -92.26 | -2.52 | 0 | 6.28 | -8.72 | -0.04 | 0 | 6.85 | -12.95 | 4.14 | -32.35 | 1.48 | -54.18 | 8.71 | -8.7 | 0.08 | 0.0 | 38.07 | -52.73 |
| 2016 (3) | 10.35 | -65.0 | -7.27 | 0 | -0.76 | 0 | 1.55 | 24.0 | 3.08 | -86.8 | 6.88 | 5.85 | -0.03 | 0 | 7.87 | 31.53 | 6.12 | -30.22 | 3.23 | -53.66 | 9.54 | 0.74 | 0.08 | 0.0 | 80.54 | -55.0 |
| 2015 (2) | 29.57 | 295.85 | -6.23 | 0 | -19.32 | 0 | 1.25 | 119.3 | 23.34 | 0 | 6.5 | -35.9 | -0.08 | 0 | 5.98 | -28.11 | 8.77 | 5.79 | 6.97 | 9.42 | 9.47 | 10.24 | 0.08 | 14.29 | 179.00 | 260.15 |
| 2014 (1) | 7.47 | -42.67 | -10.15 | 0 | 0.09 | 0 | 0.57 | -48.65 | -2.68 | 0 | 10.14 | -19.97 | -0.03 | 0 | 8.32 | -29.55 | 8.29 | 170.92 | 6.37 | 132.48 | 8.59 | 5.4 | 0.07 | 40.0 | 49.70 | -58.27 |
| 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) | -1.7 | -121.2 | -117.49 | 11.54 | 297.94 | 617.49 | -6.74 | -133.22 | -117.68 | -0.6 | -76.47 | -126.09 | 9.84 | 349.32 | 31.38 | 7.14 | 23.74 | 158.7 | 0.7 | 438.46 | 975.0 | 23.49 | 36.98 | 180.49 | 4.31 | -12.04 | -28.88 | 9.91 | 38.41 | 89.12 | 1.23 | -0.81 | 0.82 | 0.01 | 0.0 | 0 | -15.25 | -115.99 | -110.13 |
| 24Q2 (19) | 8.02 | 36.86 | 460.84 | -5.83 | -159.11 | -395.94 | -2.89 | -143.2 | 70.87 | -0.34 | -25.93 | 50.0 | 2.19 | -39.34 | -35.59 | 5.77 | 32.95 | 89.18 | 0.13 | 127.66 | -23.53 | 17.15 | 34.89 | 103.69 | 4.9 | -18.06 | -26.97 | 7.16 | 25.39 | 18.94 | 1.24 | -0.8 | 5.98 | 0.01 | 0 | 0 | 95.36 | 13.26 | 379.48 |
| 24Q1 (18) | 5.86 | -34.16 | 4085.71 | -2.25 | 57.79 | -116.35 | 6.69 | 1860.53 | 635.2 | -0.27 | 61.43 | -28.57 | 3.61 | 1.12 | 501.11 | 4.34 | -18.88 | 50.69 | -0.47 | -149.47 | -235.71 | 12.72 | -21.78 | 46.5 | 5.98 | 29.44 | -5.97 | 5.71 | -13.62 | 3.44 | 1.25 | 5.04 | 4.17 | 0 | 0 | 0 | 84.20 | -26.21 | 3941.38 |
| 23Q4 (17) | 8.9 | -8.44 | -7.58 | -5.33 | -139.01 | -116.67 | -0.38 | -101.0 | 78.89 | -0.7 | -130.43 | -167.96 | 3.57 | -52.34 | -50.21 | 5.35 | 93.84 | 136.73 | 0.95 | 1287.5 | 375.0 | 16.26 | 94.08 | 139.6 | 4.62 | -23.76 | -33.33 | 6.61 | 26.15 | 17.62 | 1.19 | -2.46 | 8.18 | 0 | 0 | 0 | 114.10 | -24.17 | -20.38 |
| 23Q3 (16) | 9.72 | 579.72 | 7.88 | -2.23 | -213.2 | -5.69 | 38.13 | 484.38 | 29230.77 | 2.3 | 438.24 | 238.24 | 7.49 | 120.29 | 8.55 | 2.76 | -9.51 | 40.1 | -0.08 | -147.06 | -366.67 | 8.38 | -0.53 | 38.44 | 6.06 | -9.69 | -1.3 | 5.24 | -12.96 | -6.6 | 1.22 | 4.27 | 12.96 | 0 | 0 | 0 | 150.46 | 656.53 | 11.72 |
| 23Q2 (15) | 1.43 | 921.43 | 326.98 | 1.97 | 289.42 | 447.22 | -9.92 | -693.6 | -881.1 | -0.68 | -223.81 | -525.0 | 3.4 | 477.78 | 1359.26 | 3.05 | 5.9 | 23.98 | 0.17 | 221.43 | -89.51 | 8.42 | -2.99 | 7.31 | 6.71 | 5.5 | -1.18 | 6.02 | 9.06 | 9.65 | 1.17 | -2.5 | 11.43 | 0 | 0 | 0 | 19.89 | 854.66 | 306.46 |
| 23Q1 (14) | 0.14 | -98.55 | 113.33 | -1.04 | 57.72 | 46.94 | -1.25 | 30.56 | -160.39 | -0.21 | -120.39 | -75.0 | -0.9 | -112.55 | 70.1 | 2.88 | 27.43 | 13.83 | -0.14 | -170.0 | -800.0 | 8.68 | 27.93 | -9.32 | 6.36 | -8.23 | 48.25 | 5.52 | -1.78 | 59.54 | 1.2 | 9.09 | 15.38 | 0 | 0 | 0 | 2.08 | -98.55 | 108.93 |
| 22Q4 (13) | 9.63 | 6.88 | 251.46 | -2.46 | -16.59 | 46.29 | -1.8 | -1484.62 | -120.76 | 1.03 | 51.47 | 5050.0 | 7.17 | 3.91 | 489.67 | 2.26 | 14.72 | 18.32 | 0.2 | 566.67 | 107.12 | 6.78 | 12.14 | -9.52 | 6.93 | 12.87 | 105.03 | 5.62 | 0.18 | 129.39 | 1.1 | 1.85 | 5.77 | 0 | 0 | 0 | 143.30 | 6.4 | 82.53 |
| 22Q3 (12) | 9.01 | 1530.16 | 324.69 | -2.11 | -686.11 | 67.79 | 0.13 | -89.76 | -97.89 | 0.68 | 325.0 | 211.48 | 6.9 | 2655.56 | 165.34 | 1.97 | -19.92 | -15.81 | 0.03 | -98.15 | -72.73 | 6.05 | -22.89 | -36.83 | 6.14 | -9.57 | 108.14 | 5.61 | 2.19 | 177.72 | 1.08 | 2.86 | 1.89 | 0 | 0 | 0 | 134.68 | 1498.09 | 203.44 |
| 22Q2 (11) | -0.63 | 40.0 | 62.28 | 0.36 | 118.37 | 122.22 | 1.27 | -38.65 | -57.09 | 0.16 | 233.33 | 122.86 | -0.27 | 91.03 | 91.79 | 2.46 | -2.77 | 82.22 | 1.62 | 8000.0 | 16300.0 | 7.85 | -18.03 | 17.06 | 6.79 | 58.28 | 160.15 | 5.49 | 58.67 | 247.47 | 1.05 | 0.96 | -11.02 | 0 | 0 | 0 | -9.63 | 58.72 | 84.08 |
| 22Q1 (10) | -1.05 | -138.32 | -144.19 | -1.96 | 57.21 | 14.41 | 2.07 | -76.12 | -11.91 | -0.12 | -700.0 | -500.0 | -3.01 | -63.59 | -10.66 | 2.53 | 32.46 | -0.39 | 0.02 | 100.71 | -81.82 | 9.57 | 27.65 | -33.41 | 4.29 | 26.92 | 138.33 | 3.46 | 41.22 | 136.99 | 1.04 | 0.0 | -14.75 | 0 | 0 | 0 | -23.33 | -129.72 | -45.43 |
| 21Q4 (9) | 2.74 | 168.33 | -30.63 | -4.58 | 30.08 | -37.54 | 8.67 | 40.52 | 528.26 | 0.02 | 103.28 | -98.59 | -1.84 | 82.58 | -396.77 | 1.91 | -18.38 | 9.77 | -2.81 | -2654.55 | -2710.0 | 7.50 | -21.71 | -31.39 | 3.38 | 14.58 | 33900.0 | 2.45 | 21.29 | 150.0 | 1.04 | -1.89 | -17.46 | 0 | 0 | 0 | 78.51 | 160.3 | -55.48 |
| 21Q3 (8) | -4.01 | -140.12 | -197.57 | -6.55 | -304.32 | -91.52 | 6.17 | 108.45 | 330.22 | -0.61 | 12.86 | -569.23 | -10.56 | -220.97 | -1630.43 | 2.34 | 73.33 | -36.24 | 0.11 | 1200.0 | -8.33 | 9.58 | 42.9 | -52.66 | 2.95 | 13.03 | 14850.0 | 2.02 | 27.85 | 1920.0 | 1.06 | -10.17 | -21.48 | 0 | 0 | -100.0 | -130.19 | -115.17 | -146.25 |
| 21Q2 (7) | -1.67 | -288.37 | -150.15 | -1.62 | 29.26 | 49.69 | 2.96 | 25.96 | 1457.89 | -0.7 | -2433.33 | -89.19 | -3.29 | -20.96 | -3090.91 | 1.35 | -46.85 | -68.24 | -0.01 | -109.09 | 83.33 | 6.70 | -53.37 | -68.95 | 2.61 | 45.0 | 320.97 | 1.58 | 8.22 | 69.89 | 1.18 | -3.28 | -18.06 | 0 | 0 | -100.0 | -60.51 | -277.11 | -143.25 |
| 21Q1 (6) | -0.43 | -110.89 | -119.03 | -2.29 | 31.23 | 55.1 | 2.35 | 70.29 | -53.92 | 0.03 | -97.89 | -95.16 | -2.72 | -538.71 | 4.23 | 2.54 | 45.98 | -42.01 | 0.11 | 210.0 | 178.57 | 14.37 | 31.52 | -25.63 | 1.8 | 18100.0 | 150.0 | 1.46 | 48.98 | 758.82 | 1.22 | -3.17 | -19.21 | 0 | 0 | -100.0 | -16.04 | -109.1 | -112.0 |
| 20Q4 (5) | 3.95 | -3.89 | -53.8 | -3.33 | 2.63 | 43.65 | 1.38 | 151.49 | 154.98 | 1.42 | 992.31 | 17.36 | 0.62 | -10.14 | -76.52 | 1.74 | -52.59 | -64.63 | -0.1 | -183.33 | 0.0 | 10.93 | -45.98 | -44.75 | -0.01 | 50.0 | -102.13 | 0.98 | 880.0 | 1860.0 | 1.26 | -6.67 | -37.93 | 0 | -100.0 | -100.0 | 176.34 | -37.36 | -56.89 |
| 20Q3 (4) | 4.11 | 23.42 | 0.0 | -3.42 | -6.21 | 0.0 | -2.68 | -1510.53 | 0.0 | 0.13 | 135.14 | 0.0 | 0.69 | 527.27 | 0.0 | 3.67 | -13.65 | 0.0 | 0.12 | 300.0 | 0.0 | 20.23 | -6.27 | 0.0 | -0.02 | -103.23 | 0.0 | 0.1 | -89.25 | 0.0 | 1.35 | -6.25 | 0.0 | 0.01 | 0.0 | 0.0 | 281.51 | 101.2 | 0.0 |
| 20Q2 (3) | 3.33 | 47.35 | 0.0 | -3.22 | 36.86 | 0.0 | 0.19 | -96.27 | 0.0 | -0.37 | -159.68 | 0.0 | 0.11 | 103.87 | 0.0 | 4.25 | -2.97 | 0.0 | -0.06 | 57.14 | 0.0 | 21.58 | 11.67 | 0.0 | 0.62 | -13.89 | 0.0 | 0.93 | 447.06 | 0.0 | 1.44 | -4.64 | 0.0 | 0.01 | 0.0 | 0.0 | 139.92 | 4.63 | 0.0 |
| 20Q1 (2) | 2.26 | -73.57 | 0.0 | -5.1 | 13.71 | 0.0 | 5.1 | 303.19 | 0.0 | 0.62 | -48.76 | 0.0 | -2.84 | -207.58 | 0.0 | 4.38 | -10.98 | 0.0 | -0.14 | -40.0 | 0.0 | 19.33 | -2.29 | 0.0 | 0.72 | 53.19 | 0.0 | 0.17 | 240.0 | 0.0 | 1.51 | -25.62 | 0.0 | 0.01 | 0.0 | 0.0 | 133.73 | -67.31 | 0.0 |
| 19Q4 (1) | 8.55 | 0.0 | 0.0 | -5.91 | 0.0 | 0.0 | -2.51 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 2.64 | 0.0 | 0.0 | 4.92 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 19.78 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 2.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 409.09 | 0.0 | 0.0 |
