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) | 32.95 | -37.59 | -27.62 | 0 | -20.21 | 0 | -0.42 | 0 | 5.33 | -77.07 | 26.99 | -3.4 | 0.89 | 304.55 | 26.86 | 21.87 | 13.66 | -59.03 | 5.69 | -73.72 | 16.53 | 3.12 | 0.13 | 18.18 | 147.43 | 5.52 |
| 2022 (9) | 52.8 | 96.87 | -29.56 | 0 | -28.09 | 0 | 2.09 | 1061.11 | 23.24 | 187.62 | 27.94 | 23.96 | 0.22 | -79.44 | 22.04 | 1.12 | 33.34 | 67.54 | 21.65 | 105.99 | 16.03 | 18.83 | 0.11 | -8.33 | 139.72 | 25.65 |
| 2021 (8) | 26.82 | 57.21 | -18.74 | 0 | 16.93 | 1359.48 | 0.18 | 0 | 8.08 | 0 | 22.54 | -27.8 | 1.07 | 0 | 21.80 | -48.18 | 19.9 | 171.12 | 10.51 | 102.5 | 13.49 | 18.54 | 0.12 | 20.0 | 111.19 | 8.65 |
| 2020 (7) | 17.06 | -24.18 | -31.6 | 0 | 1.16 | -92.42 | -1.26 | 0 | -14.54 | 0 | 31.22 | -9.32 | 0 | 0 | 42.06 | -6.21 | 7.34 | -43.75 | 5.19 | -57.87 | 11.38 | 20.55 | 0.1 | 66.67 | 102.34 | -0.75 |
| 2019 (6) | 22.5 | -10.75 | -26.3 | 0 | 15.31 | 47.92 | -0.77 | 0 | -3.8 | 0 | 34.43 | -7.72 | 0.41 | 0 | 44.85 | 10.65 | 13.05 | -41.72 | 12.32 | -35.46 | 9.44 | 8.51 | 0.06 | -45.45 | 103.12 | 14.12 |
| 2018 (5) | 25.21 | 38.52 | -38.8 | 0 | 10.35 | -52.85 | -3.61 | 0 | -13.59 | 0 | 37.31 | 204.82 | -2.13 | 0 | 40.53 | 111.17 | 22.39 | 254.27 | 19.09 | 534.22 | 8.7 | -0.57 | 0.11 | 37.5 | 90.36 | -41.22 |
| 2017 (4) | 18.2 | 68.05 | -7.31 | 0 | 21.95 | 0 | -0.19 | 0 | 10.89 | -6.36 | 12.24 | 474.65 | 0 | 0 | 19.19 | 386.7 | 6.32 | 0 | 3.01 | 0 | 8.75 | -2.99 | 0.08 | -77.78 | 153.72 | 0 |
| 2016 (3) | 10.83 | 15.95 | 0.8 | 0 | -7.94 | 0 | 0.26 | 0 | 11.63 | 209.31 | 2.13 | 10.36 | 0 | 0 | 3.94 | 9.69 | -4.74 | 0 | -14.88 | 0 | 9.02 | -6.04 | 0.36 | 20.0 | 0.00 | 0 |
| 2015 (2) | 9.34 | 21.14 | -5.58 | 0 | -3.36 | 0 | -0.34 | 0 | 3.76 | 12.24 | 1.93 | -40.98 | 0 | 0 | 3.60 | -36.69 | 1.85 | 0 | 0.27 | 0 | 9.6 | -0.72 | 0.3 | 0.0 | 91.84 | -69.74 |
| 2014 (1) | 7.71 | 214.69 | -4.36 | 0 | -6.52 | 0 | -0.14 | 0 | 3.35 | 0 | 3.27 | -71.54 | 0 | 0 | 5.68 | -73.08 | -6.34 | 0 | -7.43 | 0 | 9.67 | -3.97 | 0.3 | -3.23 | 303.54 | 658.24 |
| 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) | 5.52 | 153.21 | -32.85 | -10.09 | 55.75 | -147.91 | 1.35 | 138.68 | 109.87 | -0.44 | -100.0 | -193.33 | -4.57 | 77.84 | -210.12 | 7.2 | -13.57 | 45.75 | 0.23 | -52.08 | 76.92 | 30.16 | -17.69 | 61.69 | 1.1 | -7.56 | -58.02 | 0.07 | 250.0 | -94.35 | 4.73 | 3.05 | 12.62 | 0.03 | 0.0 | 0.0 | 114.29 | 143.25 | -23.95 |
| 24Q2 (19) | 2.18 | 19.13 | -67.56 | -22.8 | -130.07 | -176.03 | -3.49 | -105.9 | -453.97 | -0.22 | 52.17 | -266.67 | -20.62 | -155.2 | -1238.96 | 8.33 | 79.91 | 13.33 | 0.48 | 0 | 4900.0 | 36.65 | 56.17 | 26.85 | 1.19 | 1015.38 | -71.33 | 0.02 | 0.0 | -98.82 | 4.59 | 4.32 | 13.9 | 0.03 | 0.0 | 0.0 | 46.98 | 14.25 | -59.8 |
| 24Q1 (18) | 1.83 | -84.57 | -70.24 | -9.91 | -14.97 | -48.8 | 59.15 | 1612.79 | 3057.5 | -0.46 | -360.0 | -360.0 | -8.08 | -349.38 | -1484.31 | 4.63 | -30.79 | -42.27 | 0 | -100.0 | -100.0 | 23.47 | -24.55 | -20.85 | -0.13 | -107.74 | -102.5 | 0.02 | -66.67 | -99.26 | 4.4 | 3.04 | 9.18 | 0.03 | 0.0 | 0.0 | 41.12 | -84.88 | -54.8 |
| 23Q4 (17) | 11.86 | 44.28 | -11.36 | -8.62 | -111.79 | -47.1 | -3.91 | 71.42 | 41.99 | -0.1 | 33.33 | -190.91 | 3.24 | -21.93 | -56.91 | 6.69 | 35.43 | -15.95 | 0.35 | 169.23 | 0 | 31.10 | 66.72 | 21.98 | 1.68 | -35.88 | -78.89 | 0.06 | -95.16 | -98.61 | 4.27 | 1.67 | -9.34 | 0.03 | 0.0 | 0.0 | 272.02 | 81.01 | 84.4 |
| 23Q3 (16) | 8.22 | 22.32 | -37.3 | -4.07 | 50.73 | 55.32 | -13.68 | -2071.43 | 35.23 | -0.15 | -150.0 | 91.98 | 4.15 | 369.48 | 3.75 | 4.94 | -32.79 | -57.34 | 0.13 | 1400.0 | 0 | 18.66 | -35.43 | -45.21 | 2.62 | -36.87 | -68.36 | 1.24 | -26.63 | -82.41 | 4.2 | 4.22 | 10.82 | 0.03 | 0.0 | 0.0 | 150.27 | 28.58 | 24.6 |
| 23Q2 (15) | 6.72 | 9.27 | -62.48 | -8.26 | -24.02 | -18.34 | -0.63 | 68.5 | -236.96 | -0.06 | 40.0 | -101.49 | -1.54 | -201.96 | -114.09 | 7.35 | -8.35 | 4.26 | -0.01 | -102.44 | 0 | 28.89 | -2.55 | 27.7 | 4.15 | -20.35 | -51.12 | 1.69 | -37.41 | -68.7 | 4.03 | 0.0 | 2.81 | 0.03 | 0.0 | 0.0 | 116.87 | 28.46 | -38.99 |
| 23Q1 (14) | 6.15 | -54.04 | -26.79 | -6.66 | -13.65 | 12.48 | -2.0 | 70.33 | -189.86 | -0.1 | -190.91 | 50.0 | -0.51 | -106.78 | -164.56 | 8.02 | 0.75 | 4.29 | 0.41 | 0 | 78.26 | 29.65 | 16.29 | 17.13 | 5.21 | -34.55 | -39.42 | 2.7 | -37.64 | -44.56 | 4.03 | -14.44 | 11.94 | 0.03 | 0.0 | 50.0 | 90.98 | -38.33 | -8.05 |
| 22Q4 (13) | 13.38 | 2.06 | 12.53 | -5.86 | 35.68 | 11.88 | -6.74 | 68.09 | -163.64 | 0.11 | 105.88 | 266.67 | 7.52 | 88.0 | 43.51 | 7.96 | -31.26 | 12.11 | 0 | 0 | -100.0 | 25.50 | -25.12 | 5.33 | 7.96 | -3.86 | 31.57 | 4.33 | -38.58 | 19.94 | 4.71 | 24.27 | 34.57 | 0.03 | 0.0 | 0.0 | 147.52 | 22.31 | -11.41 |
| 22Q3 (12) | 13.11 | -26.8 | 145.05 | -9.11 | -30.52 | -98.04 | -21.12 | -4691.3 | -1724.62 | -1.87 | -146.29 | -913.04 | 4.0 | -63.4 | 433.33 | 11.58 | 64.26 | 81.5 | 0 | 0 | -100.0 | 34.05 | 50.49 | 40.3 | 8.28 | -2.47 | 37.54 | 7.05 | 30.56 | 126.69 | 3.79 | -3.32 | 9.86 | 0.03 | 0.0 | 0.0 | 120.61 | -37.04 | 48.56 |
| 22Q2 (11) | 17.91 | 113.21 | 194.09 | -6.98 | 8.28 | -67.39 | 0.46 | 166.67 | -75.14 | 4.04 | 2120.0 | 40500.0 | 10.93 | 1283.54 | 469.27 | 7.05 | -8.32 | 47.49 | 0 | -100.0 | 0 | 22.63 | -10.62 | 17.53 | 8.49 | -1.28 | 81.02 | 5.4 | 10.88 | 136.84 | 3.92 | 8.89 | 19.51 | 0.03 | 50.0 | 0.0 | 191.55 | 93.6 | 75.82 |
| 22Q1 (10) | 8.4 | -29.35 | 140.0 | -7.61 | -14.44 | -128.53 | -0.69 | -106.52 | -121.63 | -0.2 | -766.67 | -185.71 | 0.79 | -84.92 | 364.71 | 7.69 | 8.31 | 80.09 | 0.23 | -14.81 | 0 | 25.31 | 4.57 | 36.11 | 8.6 | 42.15 | 174.76 | 4.87 | 34.9 | 222.52 | 3.6 | 2.86 | 10.43 | 0.02 | -33.33 | -50.0 | 98.94 | -40.59 | 35.97 |
| 21Q4 (9) | 11.89 | 122.24 | 1950.0 | -6.65 | -44.57 | 30.22 | 10.59 | 714.62 | 443.08 | 0.03 | -86.96 | 160.0 | 5.24 | 598.67 | 158.55 | 7.1 | 11.29 | -21.89 | 0.27 | -66.25 | 0 | 24.21 | -0.25 | -48.02 | 6.05 | 0.5 | 314.38 | 3.61 | 16.08 | 276.04 | 3.5 | 1.45 | 15.13 | 0.03 | 0.0 | 0.0 | 166.53 | 105.12 | 1057.07 |
| 21Q3 (8) | 5.35 | -12.15 | -3.95 | -4.6 | -10.31 | 43.9 | 1.3 | -29.73 | 125.9 | 0.23 | 2400.0 | 133.82 | 0.75 | -60.94 | 128.52 | 6.38 | 33.47 | -28.56 | 0.8 | 0 | 0 | 24.27 | 26.06 | -49.02 | 6.02 | 28.36 | 298.68 | 3.11 | 36.4 | 81.87 | 3.45 | 5.18 | 21.48 | 0.03 | 0.0 | 0.0 | 81.18 | -25.48 | -33.25 |
| 21Q2 (7) | 6.09 | 74.0 | -7.16 | -4.17 | -25.23 | 52.67 | 1.85 | -42.01 | 76.19 | -0.01 | 85.71 | 66.67 | 1.92 | 1029.41 | 185.33 | 4.78 | 11.94 | -40.47 | 0 | 0 | 0 | 19.25 | 3.51 | -55.38 | 4.69 | 49.84 | 58.98 | 2.28 | 50.99 | 50.99 | 3.28 | 0.61 | 18.84 | 0.03 | -25.0 | 50.0 | 108.94 | 49.72 | -28.75 |
| 21Q1 (6) | 3.5 | 503.45 | -19.54 | -3.33 | 65.06 | 34.06 | 3.19 | 63.59 | 0.31 | -0.07 | -40.0 | 86.0 | 0.17 | 101.9 | 124.29 | 4.27 | -53.03 | -17.41 | 0 | 0 | 0 | 18.60 | -60.06 | -37.66 | 3.13 | 114.38 | 121.99 | 1.51 | 57.29 | 49.5 | 3.26 | 7.24 | 18.55 | 0.04 | 33.33 | 100.0 | 72.77 | 405.59 | -36.77 |
| 20Q4 (5) | 0.58 | -89.59 | -92.56 | -9.53 | -16.22 | 12.25 | 1.95 | 138.84 | -79.98 | -0.05 | 92.65 | -104.9 | -8.95 | -240.3 | -192.48 | 9.09 | 1.79 | -15.91 | 0 | 0 | -100.0 | 46.57 | -2.17 | -24.79 | 1.46 | -3.31 | 55.32 | 0.96 | -43.86 | 50.0 | 3.04 | 7.04 | 16.48 | 0.03 | 0.0 | 50.0 | 14.39 | -88.17 | -93.97 |
| 20Q3 (4) | 5.57 | -15.09 | 0.0 | -8.2 | 6.92 | 0.0 | -5.02 | -578.1 | 0.0 | -0.68 | -2166.67 | 0.0 | -2.63 | -16.89 | 0.0 | 8.93 | 11.21 | 0.0 | 0 | 0 | 0.0 | 47.60 | 10.32 | 0.0 | 1.51 | -48.81 | 0.0 | 1.71 | 13.25 | 0.0 | 2.84 | 2.9 | 0.0 | 0.03 | 50.0 | 0.0 | 121.62 | -20.47 | 0.0 |
| 20Q2 (3) | 6.56 | 50.8 | 0.0 | -8.81 | -74.46 | 0.0 | 1.05 | -66.98 | 0.0 | -0.03 | 94.0 | 0.0 | -2.25 | -221.43 | 0.0 | 8.03 | 55.32 | 0.0 | 0 | 0 | 0.0 | 43.15 | 44.64 | 0.0 | 2.95 | 109.22 | 0.0 | 1.51 | 49.5 | 0.0 | 2.76 | 0.36 | 0.0 | 0.02 | 0.0 | 0.0 | 152.91 | 32.88 | 0.0 |
| 20Q1 (2) | 4.35 | -44.23 | 0.0 | -5.05 | 53.5 | 0.0 | 3.18 | -67.35 | 0.0 | -0.5 | -149.02 | 0.0 | -0.7 | 77.12 | 0.0 | 5.17 | -52.17 | 0.0 | 0 | -100.0 | 0.0 | 29.83 | -51.82 | 0.0 | 1.41 | 50.0 | 0.0 | 1.01 | 57.81 | 0.0 | 2.75 | 5.36 | 0.0 | 0.02 | 0.0 | 0.0 | 115.08 | -51.76 | 0.0 |
| 19Q4 (1) | 7.8 | 0.0 | 0.0 | -10.86 | 0.0 | 0.0 | 9.74 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | -3.06 | 0.0 | 0.0 | 10.81 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 61.91 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 2.61 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 238.53 | 0.0 | 0.0 |
