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) | 57.93 | -47.42 | -1.44 | 0 | -68.87 | 0 | -3.66 | 0 | 56.49 | -72.09 | 5.69 | -6.11 | 0 | 0 | 1.29 | 25.01 | 57.22 | -30.44 | 52.76 | -21.57 | 7.35 | 11.7 | 0.27 | 58.82 | 95.94 | -35.54 |
| 2022 (9) | 110.17 | 32.8 | 92.22 | 0 | -117.31 | 0 | 12.79 | 0 | 202.39 | 380.96 | 6.06 | -9.82 | 0 | 0 | 1.03 | -12.55 | 82.26 | 8.77 | 67.27 | 29.61 | 6.58 | -4.08 | 0.17 | 30.77 | 148.84 | 5.65 |
| 2021 (8) | 82.96 | 71.9 | -40.88 | 0 | 29.95 | 0 | -2.28 | 0 | 42.08 | 193.04 | 6.72 | 251.83 | -0.48 | 0 | 1.18 | 246.7 | 75.63 | -5.42 | 51.9 | -0.73 | 6.86 | -21.96 | 0.13 | 30.0 | 140.87 | 78.56 |
| 2020 (7) | 48.26 | -26.47 | -33.9 | 0 | -26.68 | 0 | 7.71 | 102.89 | 14.36 | -85.77 | 1.91 | -36.96 | -0.61 | 0 | 0.34 | -36.93 | 79.96 | 9.58 | 52.28 | -10.94 | 8.79 | -29.9 | 0.1 | 42.86 | 78.89 | -14.28 |
| 2019 (6) | 65.63 | -16.72 | 35.29 | 0 | -62.53 | 0 | 3.8 | 2.98 | 100.92 | 0 | 3.03 | -35.26 | 0.18 | 63.64 | 0.54 | -37.76 | 72.97 | 42.97 | 58.7 | 16.51 | 12.54 | -19.1 | 0.07 | -30.0 | 92.03 | -22.95 |
| 2018 (5) | 78.81 | 72.53 | -79.2 | 0 | -0.07 | 0 | 3.69 | -81.72 | -0.39 | 0 | 4.68 | 88.71 | 0.11 | 0 | 0.87 | 90.28 | 51.04 | 2.74 | 50.38 | 64.91 | 15.5 | -8.88 | 0.1 | -47.37 | 119.45 | 24.86 |
| 2017 (4) | 45.68 | -45.43 | -43.32 | 0 | 18.58 | 0 | 20.19 | 0 | 2.36 | -96.98 | 2.48 | -81.2 | -0.19 | 0 | 0.46 | -84.02 | 49.68 | 60.88 | 30.55 | -3.57 | 17.01 | -18.06 | 0.19 | -55.81 | 95.66 | -39.58 |
| 2016 (3) | 83.71 | 0 | -5.51 | 0 | -70.36 | 0 | -4.44 | 0 | 78.2 | 0 | 13.19 | -65.88 | 1.65 | -67.84 | 2.85 | -61.75 | 30.88 | -5.91 | 31.68 | 3.09 | 20.76 | 12.89 | 0.43 | -23.21 | 158.33 | 0 |
| 2015 (2) | -2.27 | 0 | -35.1 | 0 | -51.93 | 0 | -25.71 | 0 | -37.37 | 0 | 38.66 | 309.97 | 5.13 | 0 | 7.46 | 306.34 | 32.82 | -17.52 | 30.73 | -17.53 | 18.39 | 33.16 | 0.56 | 3.7 | -4.57 | 0 |
| 2014 (1) | 62.67 | -25.09 | -34.5 | 0 | -5.55 | 0 | 2.61 | 1907.69 | 28.17 | -68.48 | 9.43 | 23.75 | -3.61 | 0 | 1.84 | 53.07 | 39.79 | -32.68 | 37.26 | -20.91 | 13.81 | 6.15 | 0.54 | 8.0 | 121.43 | -12.01 |
| 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) | 7.04 | -59.26 | -73.58 | -0.95 | -114.18 | -108.04 | -54.06 | -98.75 | 27.06 | 5.1 | 2218.18 | 220.0 | 6.09 | -74.6 | -84.17 | 2.85 | 29.55 | 256.25 | -0.01 | -200.0 | 0 | 2.01 | 9.29 | 186.45 | 21.04 | 32.08 | 41.21 | 16.92 | -6.05 | -11.13 | 2.04 | 5.7 | 9.68 | 0.09 | -10.0 | 80.0 | 36.96 | -57.14 | -70.95 |
| 24Q2 (19) | 17.28 | -47.57 | 51.05 | 6.7 | -69.12 | 157.86 | -27.2 | 20.61 | -914.37 | 0.22 | 105.76 | 102.96 | 23.98 | -56.13 | 17228.57 | 2.2 | 19.57 | 17.65 | 0.01 | 100.94 | 0 | 1.84 | 8.35 | 16.33 | 15.93 | 25.53 | -2.93 | 18.01 | -7.4 | -19.27 | 1.93 | 4.89 | 6.04 | 0.1 | 11.11 | 100.0 | 86.23 | -44.07 | 82.25 |
| 24Q1 (18) | 32.96 | 1681.62 | 83.31 | 21.7 | 127.46 | 293.4 | -34.26 | -97.81 | -278.25 | -3.82 | -134.41 | -23.23 | 54.66 | 379.89 | 708.58 | 1.84 | 109.09 | -13.62 | -1.06 | 0 | 0 | 1.70 | 124.71 | -26.2 | 12.69 | -21.08 | 28.96 | 19.45 | 380.25 | 164.27 | 1.84 | -2.65 | 3.37 | 0.09 | -30.77 | 80.0 | 154.16 | 405.82 | -21.2 |
| 23Q4 (17) | 1.85 | -93.06 | -84.13 | 9.54 | -19.29 | -73.83 | -17.32 | 76.63 | 33.84 | 11.1 | 361.18 | -48.23 | 11.39 | -70.39 | -76.33 | 0.88 | 10.0 | -29.03 | 0 | 0 | 0 | 0.76 | 7.66 | -6.67 | 16.08 | 7.92 | -32.94 | 4.05 | -78.73 | -64.69 | 1.89 | 1.61 | 11.18 | 0.13 | 160.0 | 160.0 | 30.48 | -76.04 | -65.44 |
| 23Q3 (16) | 26.65 | 132.95 | -58.53 | 11.82 | 202.07 | -64.3 | -74.12 | -2319.16 | -37.01 | -4.25 | 42.72 | 16.67 | 38.47 | 27578.57 | -60.49 | 0.8 | -57.22 | -47.02 | 0 | 0 | 0 | 0.70 | -55.62 | -16.27 | 14.9 | -9.2 | -48.48 | 19.04 | -14.66 | 3.48 | 1.86 | 2.2 | 14.81 | 0.05 | 0.0 | 25.0 | 127.21 | 168.87 | -60.29 |
| 23Q2 (15) | 11.44 | -36.37 | -29.08 | -11.58 | -3.21 | -142.34 | 3.34 | -82.62 | 110.33 | -7.42 | -139.35 | -46.35 | -0.14 | -102.07 | -100.32 | 1.87 | -12.21 | 3.89 | 0 | 0 | 100.0 | 1.58 | -31.26 | -3.08 | 16.41 | 66.77 | 45.74 | 22.31 | 203.12 | 34.16 | 1.82 | 2.25 | 11.66 | 0.05 | 0.0 | 25.0 | 47.31 | -75.82 | -46.32 |
| 23Q1 (14) | 17.98 | 54.2 | -0.77 | -11.22 | -130.77 | -138.22 | 19.22 | 173.41 | 508.07 | -3.1 | -114.46 | -302.61 | 6.76 | -85.95 | -49.59 | 2.13 | 71.77 | 41.06 | 0 | 0 | -100.0 | 2.30 | 184.18 | 119.26 | 9.84 | -58.97 | -45.64 | 7.36 | -35.83 | -64.56 | 1.78 | 4.71 | 9.2 | 0.05 | 0.0 | 25.0 | 195.65 | 121.82 | 142.29 |
| 22Q4 (13) | 11.66 | -81.85 | -22.11 | 36.46 | 10.12 | 567.44 | -26.18 | 51.61 | -505.26 | 21.44 | 520.39 | 3728.57 | 48.12 | -50.58 | 571.13 | 1.24 | -17.88 | -46.32 | 0 | 0 | -100.0 | 0.81 | -3.42 | -47.1 | 23.98 | -17.08 | 13.7 | 11.47 | -37.66 | 19.23 | 1.7 | 4.94 | 10.39 | 0.05 | 25.0 | 25.0 | 88.20 | -72.47 | -34.01 |
| 22Q3 (12) | 64.26 | 298.39 | 174.15 | 33.11 | 21.06 | 3513.4 | -54.1 | -67.39 | -534.98 | -5.1 | -0.59 | -86.81 | 97.37 | 123.94 | 333.33 | 1.51 | -16.11 | -30.09 | 0 | 100.0 | -100.0 | 0.84 | -48.63 | -46.62 | 28.92 | 156.84 | 62.93 | 18.4 | 10.64 | 20.97 | 1.62 | -0.61 | -1.22 | 0.04 | 0.0 | 0.0 | 320.34 | 263.43 | 130.82 |
| 22Q2 (11) | 16.13 | -10.98 | -48.5 | 27.35 | 680.68 | 1254.01 | -32.32 | -586.2 | -275.81 | -5.07 | -431.37 | -271.28 | 43.48 | 224.24 | 50.19 | 1.8 | 19.21 | 71.43 | -0.11 | -200.0 | 78.85 | 1.63 | 55.5 | 118.24 | 11.26 | -37.79 | -42.11 | 16.63 | -19.93 | 59.75 | 1.63 | 0.0 | -8.94 | 0.04 | 0.0 | 33.33 | 88.14 | 9.16 | -65.58 |
| 22Q1 (10) | 18.12 | 21.04 | 36.96 | -4.71 | 39.62 | 84.16 | -4.71 | -172.91 | -111.6 | 1.53 | 173.21 | 150.0 | 13.41 | 87.03 | 181.22 | 1.51 | -34.63 | 25.83 | 0.11 | -50.0 | 135.48 | 1.05 | -31.44 | 23.12 | 18.1 | -14.18 | 4.38 | 20.77 | 115.9 | 24.67 | 1.63 | 5.84 | -13.76 | 0.04 | 0.0 | 33.33 | 80.75 | -39.59 | 13.4 |
| 21Q4 (9) | 14.97 | -36.13 | 27.4 | -7.8 | -704.12 | -120.96 | 6.46 | 175.82 | 118.03 | 0.56 | 120.51 | -89.41 | 7.17 | -68.09 | -85.36 | 2.31 | 6.94 | 196.15 | 0.22 | 57.14 | 173.33 | 1.53 | -2.54 | 224.22 | 21.09 | 18.82 | -12.09 | 9.62 | -36.75 | -23.41 | 1.54 | -6.1 | -21.83 | 0.04 | 0.0 | 33.33 | 133.66 | -3.69 | 65.63 |
| 21Q3 (8) | 23.44 | -25.16 | -4.56 | -0.97 | 59.07 | 97.76 | -8.52 | 0.93 | 67.53 | -2.73 | -192.23 | -198.91 | 22.47 | -22.38 | 219.65 | 2.16 | 105.71 | 839.13 | 0.14 | 126.92 | 133.33 | 1.57 | 110.02 | 978.52 | 17.75 | -8.74 | -31.6 | 15.21 | 46.11 | 0.4 | 1.64 | -8.38 | -23.0 | 0.04 | 33.33 | 33.33 | 138.78 | -45.81 | -2.19 |
| 21Q2 (7) | 31.32 | 136.73 | 792.31 | -2.37 | 92.03 | 78.47 | -8.6 | -121.18 | -153.88 | 2.96 | 196.73 | 377.42 | 28.95 | 275.35 | 486.0 | 1.05 | -12.5 | 66.67 | -0.52 | -67.74 | -620.0 | 0.75 | -12.28 | 80.92 | 19.45 | 12.17 | -21.03 | 10.41 | -37.52 | -40.21 | 1.79 | -5.29 | -22.84 | 0.03 | 0.0 | 0.0 | 256.09 | 259.65 | 1341.7 |
| 21Q1 (6) | 13.23 | 12.6 | 56.57 | -29.74 | -179.92 | -77.45 | 40.6 | 213.34 | 109.06 | -3.06 | -157.84 | -218.75 | -16.51 | -133.72 | -98.68 | 1.2 | 53.85 | 344.44 | -0.31 | -3.33 | -1650.0 | 0.85 | 80.55 | 170.69 | 17.34 | -27.72 | 221.71 | 16.66 | 32.64 | 133.01 | 1.89 | -4.06 | -20.59 | 0.03 | 0.0 | 50.0 | 71.21 | -11.77 | -19.53 |
| 20Q4 (5) | 11.75 | -52.16 | 26.07 | 37.21 | 185.86 | 324.29 | -35.82 | -36.51 | -269.12 | 5.29 | 91.67 | -15.5 | 48.96 | 360.7 | 773.45 | 0.78 | 239.13 | 1.3 | -0.3 | 28.57 | -1600.0 | 0.47 | 224.22 | -18.83 | 23.99 | -7.55 | 33.65 | 12.56 | -17.1 | 64.4 | 1.97 | -7.51 | -21.2 | 0.03 | 0.0 | 50.0 | 80.70 | -43.12 | -12.03 |
| 20Q3 (4) | 24.56 | 599.72 | 0.0 | -43.34 | -293.64 | 0.0 | -26.24 | -264.41 | 0.0 | 2.76 | 345.16 | 0.0 | -18.78 | -150.4 | 0.0 | 0.23 | -63.49 | 0.0 | -0.42 | -520.0 | 0.0 | 0.15 | -64.77 | 0.0 | 25.95 | 5.36 | 0.0 | 15.15 | -12.98 | 0.0 | 2.13 | -8.19 | 0.0 | 0.03 | 0.0 | 0.0 | 141.88 | 698.75 | 0.0 |
| 20Q2 (3) | 3.51 | -58.46 | 0.0 | -11.01 | 34.31 | 0.0 | 15.96 | -17.82 | 0.0 | 0.62 | 164.58 | 0.0 | -7.5 | 9.75 | 0.0 | 0.63 | 133.33 | 0.0 | 0.1 | 400.0 | 0.0 | 0.41 | 31.25 | 0.0 | 24.63 | 356.96 | 0.0 | 17.41 | 143.5 | 0.0 | 2.32 | -2.52 | 0.0 | 0.03 | 50.0 | 0.0 | 17.76 | -79.92 | 0.0 |
| 20Q1 (2) | 8.45 | -9.33 | 0.0 | -16.76 | -1.02 | 0.0 | 19.42 | -8.31 | 0.0 | -0.96 | -115.34 | 0.0 | -8.31 | -14.31 | 0.0 | 0.27 | -64.94 | 0.0 | 0.02 | 0.0 | 0.0 | 0.32 | -45.86 | 0.0 | 5.39 | -69.97 | 0.0 | 7.15 | -6.41 | 0.0 | 2.38 | -4.8 | 0.0 | 0.02 | 0.0 | 0.0 | 88.48 | -3.54 | 0.0 |
| 19Q4 (1) | 9.32 | 0.0 | 0.0 | -16.59 | 0.0 | 0.0 | 21.18 | 0.0 | 0.0 | 6.26 | 0.0 | 0.0 | -7.27 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 17.95 | 0.0 | 0.0 | 7.64 | 0.0 | 0.0 | 2.5 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 91.73 | 0.0 | 0.0 |
