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) | 20.97 | -67.37 | -12.49 | 0 | -1.71 | 0 | 0.35 | -25.53 | 8.48 | -73.57 | 11.27 | -64.24 | -1.13 | 0 | 4.49 | -58.47 | 9.95 | -47.52 | 6.77 | -63.5 | 10.79 | 0.94 | 0.84 | 0 | 113.97 | -48.15 |
| 2022 (9) | 64.27 | 103.84 | -32.19 | 0 | -13.95 | 0 | 0.47 | -90.87 | 32.08 | 0 | 31.52 | -36.3 | -0.51 | 0 | 10.82 | -28.87 | 18.96 | -50.35 | 18.55 | -41.02 | 10.69 | 12.76 | 0 | 0 | 219.80 | 185.33 |
| 2021 (8) | 31.53 | 201.43 | -49.64 | 0 | 29.33 | 541.79 | 5.15 | 692.31 | -18.11 | 0 | 49.48 | 123.08 | -0.68 | 0 | 15.21 | 74.37 | 38.19 | 18.68 | 31.45 | 17.97 | 9.48 | 21.85 | 0 | 0 | 77.03 | 153.64 |
| 2020 (7) | 10.46 | -48.24 | -23.26 | 0 | 4.57 | 0 | 0.65 | 0 | -12.8 | 0 | 22.18 | 57.3 | -1.26 | 0 | 8.72 | 47.21 | 32.18 | 3.67 | 26.66 | 8.24 | 7.78 | 31.2 | 0 | 0 | 30.37 | -54.07 |
| 2019 (6) | 20.21 | 111.4 | -12.85 | 0 | -6.9 | 0 | -0.18 | 0 | 7.36 | -15.69 | 14.1 | 78.26 | 0.44 | 0 | 5.93 | 67.85 | 31.04 | 73.99 | 24.63 | 38.76 | 5.93 | 12.52 | 0 | 0 | 66.13 | 59.24 |
| 2018 (5) | 9.56 | -3.43 | -0.83 | 0 | -2.03 | 0 | -0.57 | 0 | 8.73 | 3.07 | 7.91 | 159.34 | -0.81 | 0 | 3.53 | 145.59 | 17.84 | 1.83 | 17.75 | 42.57 | 5.27 | 1.54 | 0 | 0 | 41.53 | -25.37 |
| 2017 (4) | 9.9 | -52.45 | -1.43 | 0 | -13.21 | 0 | 0.43 | 0 | 8.47 | -54.8 | 3.05 | 20.55 | -0.38 | 0 | 1.44 | 11.85 | 17.52 | 10.33 | 12.45 | 30.78 | 5.19 | -17.75 | 0.15 | 25.0 | 55.65 | -57.37 |
| 2016 (3) | 20.82 | 205.73 | -2.08 | 0 | -2.28 | 0 | -0.02 | 0 | 18.74 | 72.72 | 2.53 | 49.7 | -0.2 | 0 | 1.29 | 45.1 | 15.88 | 42.17 | 9.52 | 58.67 | 6.31 | -11.38 | 0.12 | -76.47 | 130.53 | 161.26 |
| 2015 (2) | 6.81 | 13.5 | 4.04 | 0 | -3.13 | 0 | -0.93 | 0 | 10.85 | 0 | 1.69 | -83.3 | -0.07 | 0 | 0.89 | -82.36 | 11.17 | 22.34 | 6.0 | 13.21 | 7.12 | 10.05 | 0.51 | 325.0 | 49.96 | -0.99 |
| 2014 (1) | 6.0 | -54.89 | -9.91 | 0 | 5.19 | 0 | 0.47 | 0 | -3.91 | 0 | 10.12 | 55.93 | -0.19 | 0 | 5.02 | 52.75 | 9.13 | -34.03 | 5.3 | -35.13 | 6.47 | 26.12 | 0.12 | -82.35 | 50.46 | -46.96 |
| 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) | 3.69 | -18.0 | -76.24 | -2.3 | 63.95 | 36.11 | -1.5 | -257.14 | -41.51 | 1.32 | 375.0 | 55.29 | 1.39 | 173.94 | -88.35 | 4.45 | 99.55 | 202.72 | -0.27 | -250.0 | 88.0 | 5.59 | 90.35 | 152.62 | 3.8 | 12.43 | -2.56 | 2.49 | 24.5 | 5.96 | 3.54 | 5.67 | 31.11 | 0.27 | 0.0 | 165.85 | 58.57 | -26.85 | -82.5 |
| 24Q2 (19) | 4.5 | 277.17 | -15.41 | -6.38 | 2.89 | -31800.0 | -0.42 | -107.55 | 95.75 | -0.48 | -146.6 | -140.0 | -1.88 | 79.36 | -135.47 | 2.23 | -65.26 | 378.75 | 0.18 | 124.66 | 120.22 | 2.94 | -71.85 | 299.26 | 3.38 | 37.4 | 482.76 | 2.0 | 29.87 | 376.19 | 3.35 | 6.69 | 32.41 | 0.27 | 0.0 | 50.0 | 80.07 | 256.04 | -52.89 |
| 24Q1 (18) | -2.54 | 27.64 | -169.97 | -6.57 | -16325.0 | 25.59 | 5.56 | 191.1 | -24.04 | 1.03 | 672.22 | 167.76 | -9.11 | -156.62 | -75.19 | 6.42 | 301.25 | -28.59 | -0.73 | -157.94 | -197.33 | 10.43 | 339.65 | -27.37 | 2.46 | -41.15 | 92.19 | 1.54 | -52.76 | 108.11 | 3.14 | 11.35 | 14.18 | 0.27 | -67.86 | 22.73 | -51.31 | -1.16 | -152.44 |
| 23Q4 (17) | -3.51 | -122.6 | -116.09 | -0.04 | 98.89 | 99.47 | 1.91 | 280.19 | 130.96 | -0.18 | -121.18 | 47.06 | -3.55 | -129.76 | -124.83 | 1.6 | 8.84 | -77.46 | 1.26 | 156.0 | 325.0 | 2.37 | 7.25 | -77.07 | 4.18 | 7.18 | -7.93 | 3.26 | 38.72 | -2.4 | 2.82 | 4.44 | 10.16 | 0.84 | 304.88 | -8.7 | -50.72 | -115.15 | -115.85 |
| 23Q3 (16) | 15.53 | 191.92 | -25.44 | -3.6 | -17900.0 | 36.17 | -1.06 | 89.27 | 78.1 | 0.85 | -29.17 | 553.85 | 11.93 | 125.09 | -21.46 | 1.47 | 283.75 | -74.21 | -2.25 | -152.81 | 0 | 2.21 | 250.15 | -75.35 | 3.9 | 572.41 | 11.75 | 2.35 | 459.52 | -15.16 | 2.7 | 6.72 | -3.57 | -0.41 | -327.78 | 0 | 334.70 | 96.92 | -10.5 |
| 23Q2 (15) | 5.32 | 46.56 | -75.79 | -0.02 | 99.77 | 99.75 | -9.88 | -234.97 | -73.94 | 1.2 | 178.95 | -80.17 | 5.3 | 201.92 | -61.73 | -0.8 | -108.9 | -110.01 | -0.89 | -218.67 | -4550.0 | -1.47 | -110.26 | -114.1 | 0.58 | -54.69 | -87.11 | 0.42 | -43.24 | -90.34 | 2.53 | -8.0 | -6.99 | 0.18 | -18.18 | 0 | 169.97 | 73.71 | -45.3 |
| 23Q1 (14) | 3.63 | -83.36 | 1200.0 | -8.83 | -17.42 | 19.21 | 7.32 | 218.64 | 167.15 | -1.52 | -347.06 | 51.13 | -5.2 | -136.36 | 53.82 | 8.99 | 26.62 | -16.22 | 0.75 | 233.93 | 1775.0 | 14.36 | 38.82 | 10.67 | 1.28 | -71.81 | -80.12 | 0.74 | -77.84 | -90.85 | 2.75 | 7.42 | 5.36 | 0.22 | -76.09 | 0 | 97.84 | -69.42 | 3272.51 |
| 22Q4 (13) | 21.82 | 4.75 | 230.61 | -7.52 | -33.33 | 31.88 | -6.17 | -27.48 | -188.52 | -0.34 | -361.54 | -300.0 | 14.3 | -5.86 | 422.07 | 7.1 | 24.56 | -34.8 | -0.56 | 0 | -2900.0 | 10.35 | 15.29 | -23.71 | 4.54 | 30.09 | -35.42 | 3.34 | 20.58 | -58.61 | 2.56 | -8.57 | 2.4 | 0.92 | 0 | 0 | 319.94 | -14.45 | 412.39 |
| 22Q3 (12) | 20.83 | -5.19 | 195.04 | -5.64 | 30.54 | 41.49 | -4.84 | 14.79 | -127.78 | 0.13 | -97.85 | -96.93 | 15.19 | 9.68 | 688.76 | 5.7 | -28.66 | -40.13 | 0 | -100.0 | 100.0 | 8.97 | -14.13 | -15.83 | 3.49 | -22.44 | -68.47 | 2.77 | -36.32 | -66.83 | 2.8 | 2.94 | 13.36 | 0 | 0 | 0 | 373.97 | 20.34 | 473.13 |
| 22Q2 (11) | 21.97 | 6757.58 | 325.33 | -8.12 | 25.71 | 25.91 | -5.68 | -307.3 | -148.59 | 6.05 | 294.53 | 875.81 | 13.85 | 223.0 | 166.88 | 7.99 | -25.54 | -27.56 | 0.02 | -50.0 | 106.9 | 10.45 | -19.47 | -22.62 | 4.5 | -30.12 | -60.6 | 4.35 | -46.23 | -49.42 | 2.72 | 4.21 | 16.74 | 0 | 0 | 0 | 310.75 | 10175.82 | 448.36 |
| 22Q1 (10) | -0.33 | -105.0 | -101.19 | -10.93 | 1.0 | 39.28 | 2.74 | -60.69 | 140.65 | -3.11 | -1929.41 | -2927.27 | -11.26 | -153.6 | -217.05 | 10.73 | -1.47 | -40.52 | 0.04 | 100.0 | 116.0 | 12.98 | -4.31 | -46.79 | 6.44 | -8.39 | -25.72 | 8.09 | 0.25 | 25.82 | 2.61 | 4.4 | 19.72 | 0 | 0 | 0 | -3.08 | -104.94 | -100.96 |
| 21Q4 (9) | 6.6 | -6.52 | -54.17 | -11.04 | -14.52 | -59.77 | 6.97 | -59.99 | 153.29 | 0.17 | -95.99 | 0 | -4.44 | -72.09 | -159.28 | 10.89 | 14.39 | 61.09 | 0.02 | 112.5 | -60.0 | 13.56 | 27.2 | 22.6 | 7.03 | -36.5 | -14.89 | 8.07 | -3.35 | 3.73 | 2.5 | 1.21 | 36.61 | 0 | 0 | 0 | 62.44 | -4.3 | -58.33 |
| 21Q3 (8) | 7.06 | 172.41 | -55.2 | -9.64 | 12.04 | 27.68 | 17.42 | 49.02 | 421.56 | 4.24 | 583.87 | 218.8 | -2.58 | 87.54 | -206.17 | 9.52 | -13.69 | -26.6 | -0.16 | 44.83 | 64.44 | 10.66 | -21.05 | -48.87 | 11.07 | -3.06 | 53.96 | 8.35 | -2.91 | 29.46 | 2.47 | 6.01 | 23.5 | 0 | 0 | 0 | 65.25 | 173.15 | -65.02 |
| 21Q2 (7) | -9.75 | -135.3 | 31.05 | -10.96 | 39.11 | -1185.15 | 11.69 | 273.44 | 137.04 | 0.62 | 463.64 | 198.41 | -20.71 | -315.28 | -57.73 | 11.03 | -38.86 | 1850.79 | -0.29 | -16.0 | -7.41 | 13.50 | -44.63 | 1701.61 | 11.42 | 31.72 | 5.64 | 8.6 | 33.75 | -0.69 | 2.33 | 6.88 | 21.99 | 0 | 0 | 0 | -89.20 | -127.81 | 33.32 |
| 21Q1 (6) | 27.62 | 91.81 | 459.11 | -18.0 | -160.49 | -345.54 | -6.74 | 48.47 | -119.06 | 0.11 | 0 | -89.32 | 9.62 | 28.44 | 968.89 | 18.04 | 166.86 | 485.71 | -0.25 | -600.0 | 56.9 | 24.39 | 120.5 | 344.85 | 8.67 | 4.96 | 46.45 | 6.43 | -17.35 | 70.56 | 2.18 | 19.13 | 7.39 | 0 | 0 | 0 | 320.79 | 114.08 | 276.64 |
| 20Q4 (5) | 14.4 | -8.63 | 118.18 | -6.91 | 48.16 | -712.94 | -13.08 | -491.62 | -1145.71 | 0 | -100.0 | 100.0 | 7.49 | 208.23 | 30.26 | 6.76 | -47.88 | 543.81 | 0.05 | 111.11 | 121.74 | 11.06 | -46.96 | 548.13 | 8.26 | 14.88 | -2.71 | 7.78 | 20.62 | 16.99 | 1.83 | -8.5 | 9.58 | 0 | 0 | 0 | 149.84 | -19.66 | 88.89 |
| 20Q3 (4) | 15.76 | 211.46 | 0.0 | -13.33 | -1419.8 | 0.0 | 3.34 | 110.58 | 0.0 | 1.33 | 311.11 | 0.0 | 2.43 | 118.51 | 0.0 | 12.97 | 2158.73 | 0.0 | -0.45 | -66.67 | 0.0 | 20.85 | 2573.12 | 0.0 | 7.19 | -33.49 | 0.0 | 6.45 | -25.52 | 0.0 | 2.0 | 4.71 | 0.0 | 0 | 0 | 0.0 | 186.51 | 239.42 | 0.0 |
| 20Q2 (3) | -14.14 | -386.23 | 0.0 | 1.01 | 125.0 | 0.0 | -31.56 | -189.25 | 0.0 | -0.63 | -161.17 | 0.0 | -13.13 | -1558.89 | 0.0 | -0.63 | -120.45 | 0.0 | -0.27 | 53.45 | 0.0 | -0.84 | -115.38 | 0.0 | 10.81 | 82.6 | 0.0 | 8.66 | 129.71 | 0.0 | 1.91 | -5.91 | 0.0 | 0 | 0 | 0.0 | -133.77 | -257.06 | 0.0 |
| 20Q1 (2) | 4.94 | -25.15 | 0.0 | -4.04 | -375.29 | 0.0 | 35.36 | 3467.62 | 0.0 | 1.03 | 256.06 | 0.0 | 0.9 | -84.35 | 0.0 | 3.08 | 193.33 | 0.0 | -0.58 | -152.17 | 0.0 | 5.48 | 221.27 | 0.0 | 5.92 | -30.27 | 0.0 | 3.77 | -43.31 | 0.0 | 2.03 | 21.56 | 0.0 | 0 | 0 | 0.0 | 85.17 | 7.37 | 0.0 |
| 19Q4 (1) | 6.6 | 0.0 | 0.0 | -0.85 | 0.0 | 0.0 | -1.05 | 0.0 | 0.0 | -0.66 | 0.0 | 0.0 | 5.75 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 1.71 | 0.0 | 0.0 | 8.49 | 0.0 | 0.0 | 6.65 | 0.0 | 0.0 | 1.67 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 79.33 | 0.0 | 0.0 |
