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) | 66.19 | -36.62 | -6.69 | 0 | -61.83 | 0 | -0.01 | 0 | 59.5 | -17.75 | 21.74 | -40.89 | 0 | 0 | 10.84 | -29.24 | 33.26 | -43.41 | 39.95 | -35.66 | 38.09 | 4.3 | 0.62 | -16.22 | 84.15 | -19.95 |
| 2022 (9) | 104.43 | 31.29 | -32.09 | 0 | -69.54 | 0 | -0.1 | 0 | 72.34 | 137.88 | 36.78 | -23.8 | 0 | 0 | 15.32 | -14.05 | 58.77 | -14.75 | 62.09 | 1.17 | 36.52 | 4.43 | 0.74 | 27.59 | 105.11 | 28.08 |
| 2021 (8) | 79.54 | 28.83 | -49.13 | 0 | -16.07 | 0 | -1.03 | 0 | 30.41 | 0 | 48.27 | 94.25 | 0 | 0 | 17.82 | 59.77 | 68.94 | 42.59 | 61.37 | 67.63 | 34.97 | 4.29 | 0.58 | 61.11 | 82.07 | -6.29 |
| 2020 (7) | 61.74 | -27.66 | -64.43 | 0 | -27.29 | 0 | 0.23 | -84.35 | -2.69 | 0 | 24.85 | -52.5 | 0 | 0 | 11.16 | -56.46 | 48.35 | -10.6 | 36.61 | -10.49 | 33.53 | 9.54 | 0.36 | -2.7 | 87.57 | -26.25 |
| 2019 (6) | 85.35 | 39.32 | -52.11 | 0 | -22.62 | 0 | 1.47 | -2.65 | 33.24 | 145.31 | 52.32 | -19.63 | 0 | 0 | 25.62 | -26.3 | 54.08 | 38.67 | 40.9 | -9.41 | 30.61 | 21.95 | 0.37 | -19.57 | 118.74 | 37.06 |
| 2018 (5) | 61.26 | 26.08 | -47.71 | 0 | -13.79 | 0 | 1.51 | 0 | 13.55 | -37.73 | 65.1 | 179.16 | 0 | 0 | 34.77 | 174.73 | 39.0 | 22.33 | 45.15 | 100.31 | 25.1 | -3.31 | 0.46 | 12.2 | 86.64 | -12.79 |
| 2017 (4) | 48.59 | 19.39 | -26.83 | 0 | -21.86 | 0 | -0.24 | 0 | 21.76 | -64.97 | 23.32 | 4.76 | 0 | 0 | 12.65 | -1.9 | 31.88 | 15.13 | 22.54 | 13.15 | 25.96 | 0.43 | 0.41 | 28.12 | 99.35 | 12.5 |
| 2016 (3) | 40.7 | -34.24 | 21.42 | 0 | -58.14 | 0 | -0.09 | 0 | 62.12 | 113.32 | 22.26 | -55.74 | 0 | 0 | 12.90 | -56.74 | 27.69 | 8.67 | 19.92 | -3.49 | 25.85 | -7.31 | 0.32 | 6.67 | 88.31 | -30.33 |
| 2015 (2) | 61.89 | 15.08 | -32.77 | 0 | -31.84 | 0 | 1.45 | 0 | 29.12 | 123.66 | 50.29 | 292.89 | 1.02 | 0 | 29.82 | 312.0 | 25.48 | -15.09 | 20.64 | -19.06 | 27.89 | -5.14 | 0.3 | 0.0 | 126.75 | 30.09 |
| 2014 (1) | 53.78 | -8.69 | -40.76 | 0 | -22.26 | 0 | -1.69 | 0 | 13.02 | 139.34 | 12.8 | -63.75 | -0.85 | 0 | 7.24 | -67.59 | 30.01 | 10.94 | 25.5 | 1.96 | 29.4 | 20.99 | 0.3 | 57.89 | 97.43 | -18.12 |
| 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) | 4.75 | -66.36 | -76.83 | 5.12 | 516.26 | 271.01 | -0.04 | 99.87 | 99.91 | 0.01 | 150.0 | 101.75 | 9.87 | -23.43 | -54.89 | 2.45 | 137.86 | -50.6 | 0 | 0 | 0 | 4.42 | 120.85 | -53.9 | 8.99 | 22.48 | 6.01 | 9.79 | -2.3 | -15.24 | 8.17 | -3.54 | -14.72 | 0.09 | -25.0 | -43.75 | 26.32 | -65.32 | -72.67 |
| 24Q2 (19) | 14.12 | 0 | -7.41 | -1.23 | -109.57 | 83.29 | -30.97 | -411.9 | -1149.83 | -0.02 | -300.0 | -104.88 | 12.89 | 0.31 | 63.37 | 1.03 | -48.24 | -85.51 | 0 | 0 | 0 | 2.00 | -56.96 | -84.62 | 7.34 | 482.54 | -28.67 | 10.02 | -18.4 | -29.59 | 8.47 | -5.04 | -12.32 | 0.12 | -7.69 | -33.33 | 75.87 | 0 | 19.76 |
| 24Q1 (18) | 0 | -100.0 | -100.0 | 12.85 | 105.6 | 284.63 | -6.05 | 72.57 | -12000.0 | 0.01 | -50.0 | -92.31 | 12.85 | -59.65 | 703.29 | 1.99 | -29.68 | -70.86 | 0 | 0 | 0 | 4.65 | -21.16 | -68.69 | 1.26 | -81.77 | -83.38 | 12.28 | 63.3 | 84.38 | 8.92 | -5.21 | -5.51 | 0.13 | 0.0 | -13.33 | 0.00 | -100.0 | -100.0 |
| 23Q4 (17) | 25.6 | 24.88 | -3.51 | 6.25 | 352.9 | 166.21 | -22.06 | 48.3 | 10.18 | 0.02 | 103.51 | 150.0 | 31.85 | 45.57 | 86.37 | 2.83 | -42.94 | -69.67 | 0 | 0 | 0 | 5.89 | -38.48 | -66.0 | 6.91 | -18.51 | -49.53 | 7.52 | -34.89 | -32.62 | 9.41 | -1.77 | 2.06 | 0.13 | -18.75 | -35.0 | 150.06 | 55.84 | 16.4 |
| 23Q3 (16) | 20.5 | 34.43 | 9.98 | 1.38 | 118.75 | -84.28 | -42.67 | -1546.44 | -45.23 | -0.57 | -239.02 | -850.0 | 21.88 | 177.31 | -20.2 | 4.96 | -30.24 | -52.03 | 0 | 0 | 0 | 9.58 | -26.31 | -51.35 | 8.48 | -17.59 | -24.82 | 11.55 | -18.83 | -26.94 | 9.58 | -0.83 | 4.02 | 0.16 | -11.11 | -27.27 | 96.29 | 51.98 | 30.38 |
| 23Q2 (15) | 15.25 | 215.73 | -55.82 | -7.36 | -5.75 | 70.01 | 2.95 | 6000.0 | 125.54 | 0.41 | 215.38 | 412.5 | 7.89 | 470.42 | -20.94 | 7.11 | 4.1 | -30.09 | 0 | 0 | 0 | 13.00 | -12.42 | -15.29 | 10.29 | 35.75 | -37.29 | 14.23 | 113.66 | -20.41 | 9.66 | 2.33 | 6.15 | 0.18 | 20.0 | 0.0 | 63.36 | 113.16 | -50.15 |
| 23Q1 (14) | 4.83 | -81.79 | -80.48 | -6.96 | 26.27 | -1.02 | -0.05 | 99.8 | 98.77 | 0.13 | 425.0 | 262.5 | -2.13 | -112.46 | -111.93 | 6.83 | -26.8 | -1.44 | 0 | 0 | 0 | 14.84 | -14.39 | 44.42 | 7.58 | -44.63 | -56.41 | 6.66 | -40.32 | -61.37 | 9.44 | 2.39 | 5.01 | 0.15 | -25.0 | 7.14 | 29.72 | -76.94 | -68.33 |
| 22Q4 (13) | 26.53 | 42.33 | -19.95 | -9.44 | -207.52 | 16.97 | -24.56 | 16.41 | -674.76 | -0.04 | 33.33 | 66.67 | 17.09 | -37.67 | -21.5 | 9.33 | -9.77 | -11.81 | 0 | 0 | 0 | 17.33 | -11.95 | 7.89 | 13.69 | 21.37 | -21.82 | 11.16 | -29.41 | -33.96 | 9.22 | 0.11 | 3.71 | 0.2 | -9.09 | 42.86 | 128.91 | 74.56 | 0.87 |
| 22Q3 (12) | 18.64 | -46.0 | 29.26 | 8.78 | 135.78 | 196.91 | -29.38 | -154.37 | -159.08 | -0.06 | -175.0 | 90.16 | 27.42 | 174.75 | 411.57 | 10.34 | 1.67 | 7.26 | 0 | 0 | 0 | 19.68 | 28.3 | 45.1 | 11.28 | -31.26 | -39.16 | 15.81 | -11.58 | -11.48 | 9.21 | 1.21 | 5.02 | 0.22 | 22.22 | 100.0 | 73.85 | -41.89 | 36.95 |
| 22Q2 (11) | 34.52 | 39.47 | 53.22 | -24.54 | -256.17 | -36.56 | -11.55 | -184.48 | -82.46 | 0.08 | 200.0 | 214.29 | 9.98 | -44.12 | 118.86 | 10.17 | 46.75 | -39.28 | 0 | 0 | 0 | 15.34 | 49.32 | -36.15 | 16.41 | -5.64 | -11.01 | 17.88 | 3.71 | 23.99 | 9.1 | 1.22 | 3.29 | 0.18 | 28.57 | 5.88 | 127.10 | 35.42 | 32.01 |
| 22Q1 (10) | 24.75 | -25.32 | 162.18 | -6.89 | 39.4 | 35.73 | -4.06 | -28.08 | -185.12 | -0.08 | 33.33 | 66.67 | 17.86 | -17.96 | 1495.31 | 6.93 | -34.5 | -38.67 | 0 | 0 | 0 | 10.27 | -36.04 | -41.64 | 17.39 | -0.69 | 20.43 | 17.24 | 2.01 | 41.43 | 8.99 | 1.12 | 5.76 | 0.14 | 0.0 | -12.5 | 93.86 | -26.56 | 107.3 |
| 21Q4 (9) | 33.14 | 129.82 | -22.24 | -11.37 | -25.5 | 73.49 | -3.17 | 72.05 | -132.78 | -0.12 | 80.33 | -100.0 | 21.77 | 306.16 | 8162.96 | 10.58 | 9.75 | 57.21 | 0 | 0 | 0 | 16.06 | 18.42 | 47.04 | 17.51 | -5.56 | 23.48 | 16.9 | -5.38 | 66.34 | 8.89 | 1.37 | 6.98 | 0.14 | 27.27 | -12.5 | 127.81 | 137.0 | -44.13 |
| 21Q3 (8) | 14.42 | -36.0 | 1902.78 | -9.06 | 49.58 | -1106.67 | -11.34 | -79.15 | 64.9 | -0.61 | -771.43 | 64.12 | 5.36 | 17.54 | 230.86 | 9.64 | -42.45 | 64.79 | 0 | 0 | 0 | 13.57 | -43.54 | 33.87 | 18.54 | 0.54 | 35.03 | 17.86 | 23.86 | 75.96 | 8.77 | -0.45 | 5.16 | 0.11 | -35.29 | -35.29 | 53.93 | -43.99 | 1297.6 |
| 21Q2 (7) | 22.53 | 138.67 | 245.02 | -17.97 | -67.63 | -425.44 | -6.33 | -232.7 | -662.65 | -0.07 | 70.83 | -104.4 | 4.56 | 456.25 | 46.62 | 16.75 | 48.23 | 184.86 | 0 | 0 | 0 | 24.03 | 36.49 | 104.93 | 18.44 | 27.7 | 98.49 | 14.42 | 18.29 | 106.59 | 8.81 | 3.65 | 4.14 | 0.17 | 6.25 | 466.67 | 96.28 | 112.66 | 128.1 |
| 21Q1 (6) | 9.44 | -77.85 | -20.4 | -10.72 | 75.01 | 43.67 | 4.77 | -50.67 | 224.54 | -0.24 | -300.0 | -160.0 | -1.28 | -374.07 | 82.15 | 11.3 | 67.9 | 76.84 | 0 | 0 | 0 | 17.60 | 61.13 | 46.75 | 14.44 | 1.83 | 29.51 | 12.19 | 19.98 | 30.93 | 8.5 | 2.29 | 1.07 | 0.16 | 0.0 | 0 | 45.28 | -80.21 | -32.35 |
| 20Q4 (5) | 42.62 | 5819.44 | 33.48 | -42.89 | -4865.56 | -561.88 | 9.67 | 129.93 | 206.62 | -0.06 | 96.47 | -700.0 | -0.27 | -116.67 | -101.06 | 6.73 | 15.04 | 0.6 | 0 | 0 | 0 | 10.93 | 7.82 | -14.17 | 14.18 | 3.28 | 3.73 | 10.16 | 0.1 | 11.53 | 8.31 | -0.36 | 1.22 | 0.16 | -5.88 | 220.0 | 228.77 | 5828.98 | 24.45 |
| 20Q3 (4) | 0.72 | -88.97 | 0.0 | 0.9 | 126.32 | 0.0 | -32.31 | -3792.77 | 0.0 | -1.7 | -206.92 | 0.0 | 1.62 | -47.91 | 0.0 | 5.85 | -0.51 | 0.0 | 0 | 0 | 0.0 | 10.13 | -13.57 | 0.0 | 13.73 | 47.79 | 0.0 | 10.15 | 45.42 | 0.0 | 8.34 | -1.42 | 0.0 | 0.17 | 466.67 | 0.0 | 3.86 | -90.86 | 0.0 |
| 20Q2 (3) | 6.53 | -44.94 | 0.0 | -3.42 | 82.03 | 0.0 | -0.83 | 78.33 | 0.0 | 1.59 | 297.5 | 0.0 | 3.11 | 143.38 | 0.0 | 5.88 | -7.98 | 0.0 | 0 | 0 | 0.0 | 11.72 | -2.26 | 0.0 | 9.29 | -16.68 | 0.0 | 6.98 | -25.03 | 0.0 | 8.46 | 0.59 | 0.0 | 0.03 | 0 | 0.0 | 42.21 | -36.93 | 0.0 |
| 20Q1 (2) | 11.86 | -62.86 | 0.0 | -19.03 | -193.67 | 0.0 | -3.83 | 57.77 | 0.0 | 0.4 | 3900.0 | 0.0 | -7.17 | -128.17 | 0.0 | 6.39 | -4.48 | 0.0 | 0 | 0 | 0.0 | 12.00 | -5.76 | 0.0 | 11.15 | -18.43 | 0.0 | 9.31 | 2.2 | 0.0 | 8.41 | 2.44 | 0.0 | 0 | -100.0 | 0.0 | 66.93 | -63.59 | 0.0 |
| 19Q4 (1) | 31.93 | 0.0 | 0.0 | -6.48 | 0.0 | 0.0 | -9.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 25.45 | 0.0 | 0.0 | 6.69 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 12.73 | 0.0 | 0.0 | 13.67 | 0.0 | 0.0 | 9.11 | 0.0 | 0.0 | 8.21 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 183.82 | 0.0 | 0.0 |
