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) | 45.64 | -66.72 | -48.27 | 0 | -63.04 | 0 | -0.27 | 0 | -2.63 | 0 | 34.16 | -41.92 | 0 | 0 | 10.44 | -28.9 | 16.38 | -53.6 | 20.67 | -41.31 | 29.64 | 11.09 | 0.33 | 106.25 | 90.13 | -59.22 |
| 2022 (9) | 137.14 | 146.48 | -36.8 | 0 | -52.63 | 0 | 0.05 | -91.38 | 100.34 | 0 | 58.82 | -10.99 | 0 | 0 | 14.68 | -20.99 | 35.3 | 7.85 | 35.22 | 22.29 | 26.68 | 40.64 | 0.16 | 6.67 | 220.98 | 90.32 |
| 2021 (8) | 55.64 | 8.91 | -81.73 | 0 | 13.81 | 0 | 0.58 | 0 | -26.09 | 0 | 66.08 | 144.2 | 0 | 0 | 18.58 | 105.26 | 32.73 | -4.83 | 28.8 | -1.84 | 18.97 | 18.64 | 0.15 | -62.5 | 116.11 | 3.93 |
| 2020 (7) | 51.09 | 0 | -27.92 | 0 | -1.21 | 0 | -0.46 | 0 | 23.17 | 0 | 27.06 | 15.39 | -0.95 | 0 | 9.05 | 0.48 | 34.39 | -9.43 | 29.34 | -6.95 | 15.99 | 28.12 | 0.4 | -24.53 | 111.72 | 0 |
| 2019 (6) | -1.42 | 0 | -33.2 | 0 | 30.8 | 0 | -1.66 | 0 | -34.62 | 0 | 23.45 | 38.43 | 0 | 0 | 9.01 | 42.35 | 37.97 | 20.42 | 31.53 | 19.21 | 12.48 | 0.65 | 0.53 | 76.67 | -3.19 | 0 |
| 2018 (5) | 31.07 | 0.29 | -6.35 | 0 | -17.96 | 0 | 1.59 | 0 | 24.72 | 0 | 16.94 | -2.76 | 0 | 0 | 6.33 | -6.11 | 31.53 | -20.4 | 26.45 | -13.48 | 12.4 | 21.57 | 0.3 | 7.14 | 79.36 | 5.16 |
| 2017 (4) | 30.98 | 165.47 | -32.25 | 0 | -18.74 | 0 | -0.41 | 0 | -1.27 | 0 | 17.42 | 76.67 | -0.81 | 0 | 6.74 | 30.53 | 39.61 | 29.78 | 30.57 | 34.37 | 10.2 | 4.72 | 0.28 | 0.0 | 75.47 | 111.92 |
| 2016 (3) | 11.67 | -78.32 | -9.16 | 0 | -11.61 | 0 | 0 | 0 | 2.51 | -95.12 | 9.86 | 6.14 | 0 | 0 | 5.16 | 0.6 | 30.52 | -10.34 | 22.75 | -17.54 | 9.74 | 10.43 | 0.28 | 0.0 | 35.61 | -75.73 |
| 2015 (2) | 53.83 | 58.37 | -2.42 | 0 | -13.44 | 0 | -0.53 | 0 | 51.41 | 38.24 | 9.29 | -26.56 | 0 | 0 | 5.13 | -46.96 | 34.04 | 90.81 | 27.59 | 85.54 | 8.82 | 17.44 | 0.28 | -9.68 | 146.72 | -2.06 |
| 2014 (1) | 33.99 | 89.04 | 3.2 | 0 | 4.19 | -82.21 | -0.02 | 0 | 37.19 | 0 | 12.65 | -26.02 | 0 | 0 | 9.68 | -23.01 | 17.84 | -12.93 | 14.87 | -22.87 | 7.51 | 44.42 | 0.31 | 82.35 | 149.80 | 105.37 |
| 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) | 8.03 | 522.48 | 197.1 | -21.08 | -131.14 | -2342.55 | 14.81 | 171.17 | 136.56 | 0.01 | 114.29 | 200.0 | -13.05 | -66.67 | -78.04 | 1.98 | -40.54 | -83.9 | 0 | 0 | 0 | 3.09 | -29.89 | -79.9 | -5.17 | -176.47 | -177.28 | -3.33 | -511.11 | -142.97 | 7.33 | -2.01 | -1.48 | 0.45 | -2.17 | 800.0 | 180.45 | 1123.98 | 432.53 |
| 24Q2 (19) | 1.29 | -86.36 | -91.14 | -9.12 | 28.19 | 62.84 | -20.81 | -254.49 | -385.07 | -0.07 | 0 | 81.58 | -7.83 | -141.67 | 21.54 | 3.33 | -2.63 | -53.23 | 0 | 0 | 0 | 4.40 | -12.63 | -49.77 | -1.87 | 1.06 | -144.0 | 0.81 | 350.0 | -85.54 | 7.48 | 0.67 | 2.05 | 0.46 | -2.13 | 1050.0 | 14.74 | -87.41 | -86.87 |
| 24Q1 (18) | 9.46 | -71.15 | 44.21 | -12.7 | 25.86 | -68.44 | 13.47 | 190.52 | 190.1 | 0 | -100.0 | -100.0 | -3.24 | -120.69 | -230.61 | 3.42 | -13.2 | -68.33 | 0 | 0 | 0 | 5.04 | 8.67 | -62.23 | -1.89 | -133.81 | -1081.25 | 0.18 | -97.14 | -82.18 | 7.43 | -2.11 | 2.2 | 0.47 | 147.37 | 840.0 | 117.08 | -49.73 | 48.67 |
| 23Q4 (17) | 32.79 | 496.49 | -12.28 | -17.13 | -1922.34 | -159.13 | -14.88 | 63.27 | -15.62 | 0.07 | 800.0 | -22.22 | 15.66 | 313.64 | -76.4 | 3.94 | -67.97 | -20.56 | 0 | 0 | 0 | 4.64 | -69.8 | 3.97 | 5.59 | -16.44 | -37.12 | 6.3 | -18.71 | 15.81 | 7.59 | 2.02 | 8.9 | 0.19 | 280.0 | 375.0 | 232.88 | 529.16 | -22.43 |
| 23Q3 (16) | -8.27 | -156.8 | -127.61 | 0.94 | 103.83 | 102.0 | -40.51 | -654.93 | -183.48 | -0.01 | 97.37 | 80.0 | -7.33 | 26.55 | 56.96 | 12.3 | 72.75 | -65.77 | 0 | 0 | 0 | 15.35 | 75.17 | -48.12 | 6.69 | 57.41 | -63.14 | 7.75 | 38.39 | -59.34 | 7.44 | 1.5 | 7.51 | 0.05 | 25.0 | 25.0 | -54.27 | -148.34 | -147.14 |
| 23Q2 (15) | 14.56 | 121.95 | -56.1 | -24.54 | -225.46 | -805.54 | 7.3 | 148.83 | 213.53 | -0.38 | -860.0 | -153.33 | -9.98 | -918.37 | -132.76 | 7.12 | -34.07 | -40.02 | 0 | 0 | 0 | 8.76 | -34.3 | -46.02 | 4.25 | 2756.25 | 515.94 | 5.6 | 454.46 | 94.44 | 7.33 | 0.83 | 10.89 | 0.04 | -20.0 | 0.0 | 112.26 | 42.55 | -67.75 |
| 23Q1 (14) | 6.56 | -82.45 | -82.09 | -7.54 | -126.03 | 53.08 | -14.95 | -16.16 | 21.48 | 0.05 | -44.44 | -68.75 | -0.98 | -101.48 | -104.77 | 10.8 | 117.74 | 78.51 | 0 | 0 | 0 | 13.34 | 199.15 | 109.32 | -0.16 | -101.8 | -102.11 | 1.01 | -81.43 | -87.1 | 7.27 | 4.3 | 17.83 | 0.05 | 25.0 | 25.0 | 78.75 | -73.77 | -69.82 |
| 22Q4 (13) | 37.38 | 24.81 | 132.17 | 28.97 | 161.66 | 1441.2 | -12.87 | 9.94 | -5750.0 | 0.09 | 280.0 | 1000.0 | 66.35 | 489.61 | 375.97 | 4.96 | -86.2 | -26.52 | 0 | 0 | 0 | 4.46 | -84.93 | -18.83 | 8.89 | -51.02 | -45.36 | 5.44 | -71.46 | -58.44 | 6.97 | 0.72 | 25.81 | 0.04 | 0.0 | 0.0 | 300.24 | 160.84 | 248.17 |
| 22Q3 (12) | 29.95 | -9.71 | 7.0 | -46.98 | -1633.58 | -229.22 | -14.29 | -122.24 | 20.66 | -0.05 | 66.67 | -145.45 | -17.03 | -155.91 | -224.13 | 35.93 | 202.7 | 196.94 | 0 | 0 | 0 | 29.59 | 82.25 | 122.5 | 18.15 | 2530.43 | 93.91 | 19.06 | 561.81 | 103.63 | 6.92 | 4.69 | 44.77 | 0.04 | 0.0 | 0.0 | 115.10 | -66.93 | -41.69 |
| 22Q2 (11) | 33.17 | -9.45 | 744.08 | -2.71 | 83.14 | 88.05 | -6.43 | 66.23 | 30.56 | -0.15 | -193.75 | 11.76 | 30.46 | 48.15 | 209.45 | 11.87 | 96.2 | -44.66 | 0 | 0 | 0 | 16.24 | 154.75 | -46.62 | 0.69 | -90.89 | -68.78 | 2.88 | -63.22 | 144.07 | 6.61 | 7.13 | 49.55 | 0.04 | 0.0 | 0.0 | 348.06 | 33.41 | 481.18 |
| 22Q1 (10) | 36.63 | 127.52 | 119.34 | -16.07 | -643.98 | 62.29 | -19.04 | -8554.55 | -146.1 | 0.16 | 1700.0 | -75.0 | 20.56 | 47.49 | 179.35 | 6.05 | -10.37 | -76.53 | 0 | 0 | 0 | 6.37 | 16.01 | -82.37 | 7.57 | -53.47 | 54.81 | 7.83 | -40.18 | 51.45 | 6.17 | 11.37 | 45.52 | 0.04 | 0.0 | 0.0 | 260.90 | 202.54 | 47.63 |
| 21Q4 (9) | 16.1 | -42.48 | -44.16 | -2.16 | 84.86 | 53.25 | -0.22 | 98.78 | -110.19 | -0.01 | -109.09 | 98.33 | 13.94 | 1.6 | -42.42 | 6.75 | -44.21 | 35.54 | 0 | 0 | 0 | 5.49 | -58.69 | 17.93 | 16.27 | 73.82 | -0.79 | 13.09 | 39.85 | -10.71 | 5.54 | 15.9 | 37.13 | 0.04 | 0.0 | 0.0 | 86.23 | -56.31 | -43.95 |
| 21Q3 (8) | 27.99 | 643.5 | 119.53 | -14.27 | 37.08 | -80.63 | -18.01 | -94.49 | -34.91 | 0.11 | 164.71 | 1000.0 | 13.72 | 149.3 | 182.89 | 12.1 | -43.59 | 17.7 | 0 | 0 | 100.0 | 13.30 | -56.28 | 4.1 | 9.36 | 323.53 | 28.04 | 9.36 | 693.22 | 62.5 | 4.78 | 8.14 | 18.91 | 0.04 | 0.0 | -60.0 | 197.39 | 316.17 | 52.96 |
| 21Q2 (7) | -5.15 | -130.84 | -189.33 | -22.68 | 46.77 | -25.23 | -9.26 | -122.42 | -391.19 | -0.17 | -126.56 | -254.55 | -27.83 | -7.41 | -39.92 | 21.45 | -16.8 | 241.02 | 0 | 0 | 0 | 30.42 | -15.88 | 217.18 | 2.21 | -54.81 | -67.4 | 1.18 | -77.18 | -77.48 | 4.42 | 4.25 | 11.9 | 0.04 | 0.0 | -71.43 | -91.31 | -151.67 | -378.62 |
| 21Q1 (6) | 16.7 | -42.07 | 48.05 | -42.61 | -822.29 | -1672.32 | 41.3 | 1812.04 | 508.25 | 0.64 | 206.67 | 3100.0 | -25.91 | -207.02 | -285.2 | 25.78 | 417.67 | 367.03 | 0 | 0 | 0 | 36.16 | 676.14 | 201.51 | 4.89 | -70.18 | 25.38 | 5.17 | -64.73 | 40.49 | 4.24 | 4.95 | 6.53 | 0.04 | 0.0 | -66.67 | 176.72 | 14.87 | 21.89 |
| 20Q4 (5) | 28.83 | 126.12 | 164.5 | -4.62 | 41.52 | 70.52 | 2.16 | 116.18 | -74.44 | -0.6 | -6100.0 | -1900.0 | 24.21 | 399.18 | 607.55 | 4.98 | -51.56 | -39.86 | 0 | 100.0 | 0 | 4.66 | -63.53 | -50.87 | 16.4 | 124.35 | -24.07 | 14.66 | 154.51 | -11.26 | 4.04 | 0.5 | 18.48 | 0.04 | -60.0 | -66.67 | 153.84 | 19.21 | 182.98 |
| 20Q3 (4) | 12.75 | 816.29 | 0.0 | -7.9 | 56.38 | 0.0 | -13.35 | -519.81 | 0.0 | 0.01 | -90.91 | 0.0 | 4.85 | 124.38 | 0.0 | 10.28 | 63.43 | 0.0 | -0.95 | 0 | 0.0 | 12.77 | 33.21 | 0.0 | 7.31 | 7.82 | 0.0 | 5.76 | 9.92 | 0.0 | 4.02 | 1.77 | 0.0 | 0.1 | -28.57 | 0.0 | 129.05 | 776.42 | 0.0 |
| 20Q2 (3) | -1.78 | -115.78 | 0.0 | -18.11 | -768.27 | 0.0 | 3.18 | -53.17 | 0.0 | 0.11 | 450.0 | 0.0 | -19.89 | -242.17 | 0.0 | 6.29 | 13.95 | 0.0 | 0 | 0 | 0.0 | 9.59 | -20.03 | 0.0 | 6.78 | 73.85 | 0.0 | 5.24 | 42.39 | 0.0 | 3.95 | -0.75 | 0.0 | 0.14 | 16.67 | 0.0 | -19.08 | -113.16 | 0.0 |
| 20Q1 (2) | 11.28 | 3.49 | 0.0 | 2.71 | 117.29 | 0.0 | 6.79 | -19.64 | 0.0 | 0.02 | 166.67 | 0.0 | 13.99 | 393.29 | 0.0 | 5.52 | -33.33 | 0.0 | 0 | 0 | 0.0 | 11.99 | 26.48 | 0.0 | 3.9 | -81.94 | 0.0 | 3.68 | -77.72 | 0.0 | 3.98 | 16.72 | 0.0 | 0.12 | 0.0 | 0.0 | 144.99 | 166.7 | 0.0 |
| 19Q4 (1) | 10.9 | 0.0 | 0.0 | -15.67 | 0.0 | 0.0 | 8.45 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -4.77 | 0.0 | 0.0 | 8.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.48 | 0.0 | 0.0 | 21.6 | 0.0 | 0.0 | 16.52 | 0.0 | 0.0 | 3.41 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 54.36 | 0.0 | 0.0 |
