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) | 56.06 | -25.88 | 9.63 | 0 | -30.99 | 0 | 0.42 | 740.0 | 65.69 | 9.74 | 0.36 | -76.47 | 0 | 0 | 0.06 | -85.22 | 40.13 | 148.18 | 28.89 | 189.19 | 2.22 | 41.4 | 0.13 | 44.44 | 179.45 | -72.36 |
| 2022 (9) | 75.63 | 465.25 | -15.77 | 0 | -3.62 | 0 | 0.05 | -64.29 | 59.86 | 204.94 | 1.53 | 118.57 | 0 | 0 | 0.43 | 45.27 | 16.17 | 475.44 | 9.99 | 211.21 | 1.57 | 10.56 | 0.09 | 50.0 | 649.18 | 127.55 |
| 2021 (8) | 13.38 | 6590.0 | 6.25 | 0 | -6.14 | 0 | 0.14 | -73.58 | 19.63 | 0 | 0.7 | -35.78 | 0 | 0 | 0.29 | -62.37 | 2.81 | 0 | 3.21 | -6.41 | 1.42 | -1.39 | 0.06 | 0.0 | 285.29 | 6932.35 |
| 2020 (7) | 0.2 | 0 | -1.9 | 0 | -6.89 | 0 | 0.53 | 1225.0 | -1.7 | 0 | 1.09 | -65.4 | 0 | 0 | 0.78 | -58.75 | -1.3 | 0 | 3.43 | -31.26 | 1.44 | -16.28 | 0.06 | -14.29 | 4.06 | 0 |
| 2019 (6) | -18.03 | 0 | 14.43 | 0 | 1.05 | 0 | 0.04 | -90.91 | -3.6 | 0 | 3.15 | 443.1 | 0 | 0 | 1.90 | 627.81 | 3.4 | -68.75 | 4.99 | -8.1 | 1.72 | 21.13 | 0.07 | -88.14 | -265.93 | 0 |
| 2018 (5) | 31.99 | 0 | -13.5 | 0 | -12.9 | 0 | 0.44 | 193.33 | 18.49 | 0 | 0.58 | -26.58 | 0 | 0 | 0.26 | -30.04 | 10.88 | 27.1 | 5.43 | -10.84 | 1.42 | -23.66 | 0.59 | 0.0 | 429.97 | 0 |
| 2017 (4) | -20.68 | 0 | -14.1 | 0 | 21.05 | 89.3 | 0.15 | -61.54 | -34.78 | 0 | 0.79 | 102.56 | 0 | 0 | 0.37 | 124.42 | 8.56 | -29.43 | 6.09 | -1.14 | 1.86 | 1.64 | 0.59 | -22.37 | -242.15 | 0 |
| 2016 (3) | 7.93 | 0 | -1.82 | 0 | 11.12 | 119.33 | 0.39 | 8.33 | 6.11 | 0 | 0.39 | -68.29 | -0.01 | 0 | 0.17 | -76.37 | 12.13 | 259.94 | 6.16 | 220.83 | 1.83 | 5.17 | 0.76 | -12.64 | 90.63 | 0 |
| 2015 (2) | -1.21 | 0 | -1.79 | 0 | 5.07 | 129.41 | 0.36 | -35.71 | -3.0 | 0 | 1.23 | -55.76 | 0 | 0 | 0.70 | -63.33 | 3.37 | 8.01 | 1.92 | -22.58 | 1.74 | 15.23 | 0.87 | 8.75 | -26.71 | 0 |
| 2014 (1) | -2.15 | 0 | -1.68 | 0 | 2.21 | -81.89 | 0.56 | 2700.0 | -3.83 | 0 | 2.78 | -1.77 | -2.7 | 0 | 1.92 | -16.9 | 3.12 | -43.68 | 2.48 | -36.57 | 1.51 | 58.95 | 0.8 | 21.21 | -44.89 | 0 |
| 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) | 81.39 | 278.73 | 334.54 | -2.21 | -144.65 | 62.92 | -11.21 | 7.96 | 41.03 | 0.2 | 171.43 | 150.0 | 79.18 | 199.47 | 520.05 | 0.13 | -62.86 | 0.0 | 0 | -100.0 | 0 | 0.08 | -57.45 | -11.23 | 17.74 | 13.35 | 19.54 | 10.09 | -5.96 | 2.64 | 0.48 | -12.73 | -17.24 | 0.04 | 33.33 | 33.33 | 767.11 | 303.72 | 327.58 |
| 24Q2 (19) | 21.49 | -59.48 | 131.32 | 4.95 | 195.93 | 475.0 | -12.18 | -255.16 | -313.68 | -0.28 | -300.0 | -800.0 | 26.44 | -44.78 | 231.74 | 0.35 | 600.0 | 775.0 | 2.91 | 0 | 0 | 0.19 | 613.82 | 366.27 | 15.65 | 7.93 | 154.06 | 10.73 | 15.25 | 129.76 | 0.55 | 5.77 | 0.0 | 0.03 | 0.0 | 0.0 | 190.01 | -64.68 | 7.38 |
| 24Q1 (18) | 53.04 | 1415.43 | 116.05 | -5.16 | -165.32 | -157.27 | 7.85 | 145.24 | 2553.12 | -0.07 | -133.33 | -177.78 | 47.88 | 320.0 | 42.67 | 0.05 | -28.57 | -54.55 | 0 | 0 | 0 | 0.03 | -10.24 | -80.47 | 14.5 | -8.34 | 339.39 | 9.31 | -16.8 | 191.85 | 0.52 | -3.7 | -5.45 | 0.03 | 0.0 | 0.0 | 537.93 | 1707.45 | -17.39 |
| 23Q4 (17) | 3.5 | -81.31 | 35.66 | 7.9 | 232.55 | 176.85 | -17.35 | 8.73 | -376.65 | 0.21 | 162.5 | 2000.0 | 11.4 | -10.73 | 248.05 | 0.07 | -46.15 | -76.67 | 0 | 0 | -100.0 | 0.03 | -67.44 | -89.37 | 15.82 | 6.6 | 273.11 | 11.19 | 13.84 | 258.65 | 0.54 | -6.9 | 20.0 | 0.03 | 0.0 | 0.0 | 29.76 | -83.41 | -58.47 |
| 23Q3 (16) | 18.73 | 101.61 | -72.73 | -5.96 | -351.52 | -593.02 | -19.01 | -433.51 | -465.77 | 0.08 | 100.0 | 114.81 | 12.77 | 60.23 | -81.17 | 0.13 | 225.0 | -61.76 | 0 | 0 | 100.0 | 0.09 | 123.48 | -74.72 | 14.84 | 140.91 | 219.83 | 9.83 | 110.49 | 269.55 | 0.58 | 5.45 | 52.63 | 0.03 | 0.0 | 50.0 | 179.41 | 1.39 | -92.01 |
| 23Q2 (15) | 9.29 | -62.16 | 15.69 | -1.32 | -114.65 | 60.36 | 5.7 | 1881.25 | 322.22 | 0.04 | -55.56 | -94.44 | 7.97 | -76.25 | 69.57 | 0.04 | -63.64 | -93.22 | 0 | 0 | 0 | 0.04 | -70.1 | -94.85 | 6.16 | 86.67 | 54.0 | 4.67 | 46.39 | 166.86 | 0.55 | 0.0 | 48.65 | 0.03 | 0.0 | 50.0 | 176.95 | -72.83 | -52.84 |
| 23Q1 (14) | 24.55 | 851.55 | 770.77 | 9.01 | 187.65 | 793.08 | -0.32 | 91.21 | -115.76 | 0.09 | 800.0 | 169.23 | 33.56 | 535.84 | 776.61 | 0.11 | -63.33 | -62.07 | 0 | -100.0 | 0 | 0.13 | -51.17 | -65.33 | 3.3 | -22.17 | 0.0 | 3.19 | 2.24 | 29.67 | 0.55 | 22.22 | 52.78 | 0.03 | 0.0 | 50.0 | 651.19 | 808.64 | 605.3 |
| 22Q4 (13) | 2.58 | -96.24 | -84.16 | -10.28 | -1095.35 | -34166.67 | -3.64 | -8.33 | 29.18 | 0.01 | 101.85 | -98.33 | -7.7 | -111.35 | -147.36 | 0.3 | -11.76 | 900.0 | 0.01 | 200.0 | 0 | 0.27 | -22.52 | 675.28 | 4.24 | -8.62 | 85.15 | 3.12 | 17.29 | 81.4 | 0.45 | 18.42 | 28.57 | 0.03 | 50.0 | 50.0 | 71.67 | -96.81 | -90.81 |
| 22Q3 (12) | 68.68 | 755.29 | 481.05 | -0.86 | 74.17 | -151.19 | -3.36 | -348.89 | 30.86 | -0.54 | -175.0 | -68.75 | 67.82 | 1342.98 | 402.37 | 0.34 | -42.37 | 100.0 | -0.01 | 0 | 0 | 0.35 | -54.47 | 6.64 | 4.64 | 16.0 | 1818.52 | 2.66 | 52.0 | 618.92 | 0.38 | 2.7 | 8.57 | 0.02 | 0.0 | 0.0 | 2244.44 | 498.15 | 40.52 |
| 22Q2 (11) | 8.03 | 319.4 | 168.05 | -3.33 | -156.15 | -234.27 | 1.35 | -33.5 | -37.21 | 0.72 | 653.85 | 400.0 | 4.7 | 194.76 | 150.43 | 0.59 | 103.45 | 168.18 | 0 | 0 | 0 | 0.78 | 101.28 | 108.77 | 4.0 | 21.21 | 296.04 | 1.75 | -28.86 | 130.26 | 0.37 | 2.78 | 5.71 | 0.02 | 0.0 | 100.0 | 375.23 | 391.16 | 135.62 |
| 22Q1 (10) | -3.66 | -122.47 | -24.91 | -1.3 | -4233.33 | -161.32 | 2.03 | 139.49 | 19.41 | -0.13 | -121.67 | -230.0 | -4.96 | -130.5 | -512.35 | 0.29 | 866.67 | 3.57 | 0 | 0 | 0 | 0.39 | 991.85 | -42.37 | 3.3 | 44.1 | 1600.0 | 2.46 | 43.02 | 583.33 | 0.36 | 2.86 | -2.7 | 0.02 | 0.0 | 100.0 | -128.87 | -116.53 | 67.45 |
| 21Q4 (9) | 16.29 | 37.82 | 441.2 | -0.03 | -101.79 | -100.35 | -5.14 | -5.76 | 59.56 | 0.6 | 287.5 | 172.73 | 16.26 | 20.44 | 38.97 | 0.03 | -82.35 | -89.66 | 0 | 0 | -100.0 | 0.04 | -89.34 | -94.49 | 2.29 | 948.15 | 348.91 | 1.72 | 364.86 | 145.71 | 0.35 | 0.0 | 6.06 | 0.02 | 0.0 | 100.0 | 779.43 | -51.2 | 169.3 |
| 21Q3 (8) | 11.82 | 200.17 | 240.63 | 1.68 | -32.26 | 112.24 | -4.86 | -326.05 | -192.05 | -0.32 | -33.33 | -3100.0 | 13.5 | 244.85 | 231.58 | 0.17 | -22.73 | -34.62 | 0 | 0 | 100.0 | 0.33 | -10.87 | -59.48 | -0.27 | -126.73 | -172.97 | 0.37 | -51.32 | -66.06 | 0.35 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 1597.30 | 251.61 | 567.46 |
| 21Q2 (7) | -11.8 | -302.73 | -365.77 | 2.48 | 16.98 | 186.11 | 2.15 | 26.47 | 402.82 | -0.24 | -340.0 | -163.16 | -9.32 | -1050.62 | -697.44 | 0.22 | -21.43 | -48.84 | 0 | 0 | 100.0 | 0.37 | -44.44 | -71.01 | 1.01 | 559.09 | 319.57 | 0.76 | 111.11 | -62.56 | 0.35 | -5.41 | -5.41 | 0.01 | 0.0 | 0.0 | -1053.57 | -166.09 | -671.87 |
| 21Q1 (6) | -2.93 | -197.34 | 72.64 | 2.12 | -75.6 | -64.78 | 1.7 | 113.38 | 34.92 | 0.1 | -54.55 | 300.0 | -0.81 | -106.92 | 82.73 | 0.28 | -3.45 | 133.33 | 0 | -100.0 | 0 | 0.67 | 4.46 | 58.41 | -0.22 | 76.09 | 24.14 | 0.36 | -48.57 | 192.31 | 0.37 | 12.12 | -5.13 | 0.01 | 0.0 | -50.0 | -395.95 | -236.81 | 99.26 |
| 20Q4 (5) | 3.01 | -13.26 | 264.48 | 8.69 | 163.29 | -18.33 | -12.71 | -340.72 | -798.35 | 0.22 | 2300.0 | -51.11 | 11.7 | 214.04 | 32.8 | 0.29 | 11.54 | -86.38 | 4.44 | 353.71 | -41.11 | 0.64 | -21.66 | -84.18 | -0.92 | -348.65 | -205.75 | 0.7 | -35.78 | 18.64 | 0.33 | -5.71 | -17.5 | 0.01 | 0.0 | -50.0 | 289.42 | 20.94 | 259.74 |
| 20Q3 (4) | 3.47 | -21.85 | 0.0 | -13.73 | -376.74 | 0.0 | 5.28 | 843.66 | 0.0 | -0.01 | -102.63 | 0.0 | -10.26 | -757.69 | 0.0 | 0.26 | -39.53 | 0.0 | -1.75 | 34.94 | 0.0 | 0.82 | -36.23 | 0.0 | 0.37 | 180.43 | 0.0 | 1.09 | -46.31 | 0.0 | 0.35 | -5.41 | 0.0 | 0.01 | 0.0 | 0.0 | 239.31 | 29.9 | 0.0 |
| 20Q2 (3) | 4.44 | 141.46 | 0.0 | -2.88 | -147.84 | 0.0 | -0.71 | -156.35 | 0.0 | 0.38 | 860.0 | 0.0 | 1.56 | 133.26 | 0.0 | 0.43 | 258.33 | 0.0 | -2.69 | 0 | 0.0 | 1.28 | 203.57 | 0.0 | -0.46 | -58.62 | 0.0 | 2.03 | 620.51 | 0.0 | 0.37 | -5.13 | 0.0 | 0.01 | -50.0 | 0.0 | 184.23 | 100.34 | 0.0 |
| 20Q1 (2) | -10.71 | -485.25 | 0.0 | 6.02 | -43.42 | 0.0 | 1.26 | -30.77 | 0.0 | -0.05 | -111.11 | 0.0 | -4.69 | -153.23 | 0.0 | 0.12 | -94.37 | 0.0 | 0 | -100.0 | 0.0 | 0.42 | -89.57 | 0.0 | -0.29 | -133.33 | 0.0 | -0.39 | -166.1 | 0.0 | 0.39 | -2.5 | 0.0 | 0.02 | 0.0 | 0.0 | -53550.00 | -29454.92 | 0.0 |
| 19Q4 (1) | -1.83 | 0.0 | 0.0 | 10.64 | 0.0 | 0.0 | 1.82 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 8.81 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 7.54 | 0.0 | 0.0 | 4.04 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -181.19 | 0.0 | 0.0 |
