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) | 24.31 | -46.75 | -39.05 | 0 | -12.74 | 0 | -0.19 | 0 | -14.74 | 0 | 27.57 | -17.6 | 0 | 0 | 23.80 | 0.09 | 14.18 | -61.32 | 11.51 | -63.36 | 12.87 | -2.79 | 1.31 | 3.15 | 94.63 | -4.81 |
| 2022 (9) | 45.65 | -0.91 | -50.6 | 0 | 34.86 | 0 | 0.96 | 108.7 | -4.95 | 0 | 33.46 | 39.71 | 0 | 0 | 23.78 | 37.6 | 36.66 | 7.95 | 31.41 | 13.6 | 13.24 | -10.18 | 1.27 | 9.48 | 99.41 | -6.03 |
| 2021 (8) | 46.07 | 82.24 | -27.33 | 0 | -12.56 | 0 | 0.46 | 0 | 18.74 | 44.6 | 23.95 | 36.55 | 0 | 0 | 17.28 | 0.27 | 33.96 | 69.38 | 27.65 | 90.56 | 14.74 | 52.27 | 1.16 | 73.13 | 105.79 | 4.03 |
| 2020 (7) | 25.28 | 34.33 | -12.32 | 0 | -11.73 | 0 | -0.03 | 0 | 12.96 | 0 | 17.54 | -18.19 | 0 | 0 | 17.23 | -40.27 | 20.05 | 119.85 | 14.51 | 95.55 | 9.68 | 30.63 | 0.67 | 737.5 | 101.69 | -19.44 |
| 2019 (6) | 18.82 | 22.85 | -20.77 | 0 | -12.53 | 0 | 0.03 | 0.0 | -1.95 | 0 | 21.44 | 230.86 | 0 | 0 | 28.85 | 230.11 | 9.12 | -19.93 | 7.42 | -26.82 | 7.41 | -15.41 | 0.08 | 100.0 | 126.22 | 56.05 |
| 2018 (5) | 15.32 | -49.95 | -6.26 | 0 | -16.5 | 0 | 0.03 | -62.5 | 9.06 | -63.01 | 6.48 | 6.06 | -0.01 | 0 | 8.74 | 10.8 | 11.39 | -1.98 | 10.14 | 4.11 | 8.76 | -13.18 | 0.04 | 33.33 | 80.89 | -47.52 |
| 2017 (4) | 30.61 | 40.61 | -6.12 | 0 | -31.47 | 0 | 0.08 | 100.0 | 24.49 | 79.15 | 6.11 | -26.56 | 0 | 0 | 7.89 | -23.6 | 11.62 | -5.83 | 9.74 | -4.98 | 10.09 | -9.34 | 0.03 | -78.57 | 154.13 | 52.36 |
| 2016 (3) | 21.77 | 39.46 | -8.1 | 0 | -11.51 | 0 | 0.04 | 0.0 | 13.67 | 1280.81 | 8.32 | -42.94 | 0 | 0 | 10.33 | -44.96 | 12.34 | 1.82 | 10.25 | -1.54 | 11.13 | 3.34 | 0.14 | -33.33 | 101.16 | 38.62 |
| 2015 (2) | 15.61 | -16.92 | -14.62 | 0 | -12.92 | 0 | 0.04 | 0 | 0.99 | -94.08 | 14.58 | 62.0 | 0 | 0 | 18.76 | 73.8 | 12.12 | -29.33 | 10.41 | -31.11 | 10.77 | 7.59 | 0.21 | 5.0 | 72.98 | -1.66 |
| 2014 (1) | 18.79 | -34.07 | -2.06 | 0 | 20.76 | 0 | 0 | 0 | 16.73 | 55.63 | 9.0 | -14.37 | 0 | 0 | 10.79 | -18.57 | 17.15 | -3.38 | 15.11 | -4.55 | 10.01 | 15.06 | 0.2 | 25.0 | 74.21 | -35.71 |
| 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) | -1.97 | -124.14 | -245.61 | -1.94 | 35.76 | 80.42 | -5.05 | -67.77 | 59.79 | 0.8 | 235.59 | 162.5 | -3.91 | -176.07 | 62.69 | 1.99 | -33.44 | -73.18 | 0 | 0 | 0 | 6.49 | -33.42 | -76.69 | 4.71 | 2.39 | 84.71 | 5.29 | 19.95 | 88.93 | 4.06 | 2.53 | 23.4 | 0.33 | 0.0 | 6.45 | -20.35 | -121.7 | -128.51 |
| 24Q2 (19) | 8.16 | 2.51 | 23.08 | -3.02 | 49.92 | 58.17 | -3.01 | -4200.0 | -4916.67 | -0.59 | 55.3 | 9.23 | 5.14 | 166.32 | 971.19 | 2.99 | -31.89 | -58.36 | 0 | 0 | 0 | 9.74 | -34.07 | -61.41 | 4.6 | 7.23 | 175.45 | 4.41 | 20.82 | 3575.0 | 3.96 | 2.86 | 21.1 | 0.33 | 6.45 | -10.81 | 93.79 | -7.97 | -46.81 |
| 24Q1 (18) | 7.96 | 12.75 | -28.87 | -6.03 | -83.84 | 67.65 | -0.07 | -16.67 | 0.0 | -1.32 | -172.53 | -1785.71 | 1.93 | -48.94 | 125.91 | 4.39 | -20.18 | -41.15 | 0 | 0 | 0 | 14.78 | -14.73 | -42.56 | 4.29 | -18.44 | -8.92 | 3.65 | -24.9 | -1.88 | 3.85 | 15.27 | 29.63 | 0.31 | 0.0 | -3.12 | 101.92 | 22.85 | -36.15 |
| 23Q4 (17) | 7.06 | 1338.6 | -31.66 | -3.28 | 66.9 | 69.6 | -0.06 | 99.52 | -100.19 | 1.82 | 242.19 | 213.79 | 3.78 | 136.07 | 921.74 | 5.5 | -25.88 | -56.31 | 0 | 0 | 0 | 17.33 | -37.72 | -54.72 | 5.26 | 106.27 | -31.15 | 4.86 | 73.57 | 4.97 | 3.34 | 1.52 | 35.77 | 0.31 | 0.0 | -3.12 | 82.96 | 1031.49 | -40.49 |
| 23Q3 (16) | -0.57 | -108.6 | -103.52 | -9.91 | -37.26 | 29.32 | -12.56 | -20833.33 | -103.9 | -1.28 | -96.92 | -256.1 | -10.48 | -1676.27 | -585.19 | 7.42 | 3.34 | -4.75 | 0 | 0 | 0 | 27.82 | 10.2 | 32.54 | 2.55 | 52.69 | -75.31 | 2.8 | 2233.33 | -63.73 | 3.29 | 0.61 | -6.0 | 0.31 | -16.22 | -3.12 | -8.91 | -105.05 | -106.35 |
| 23Q2 (15) | 6.63 | -40.75 | -20.41 | -7.22 | 61.27 | 61.74 | -0.06 | 14.29 | -100.6 | -0.65 | -828.57 | -140.74 | -0.59 | 92.08 | 94.4 | 7.18 | -3.75 | 5.43 | 0 | 0 | 0 | 25.25 | -1.86 | 33.68 | 1.67 | -64.54 | -83.58 | 0.12 | -96.77 | -98.8 | 3.27 | 10.1 | -8.91 | 0.37 | 15.62 | 15.62 | 176.33 | 10.46 | 194.02 |
| 23Q1 (14) | 11.19 | 8.33 | 3.61 | -18.64 | -72.75 | -169.75 | -0.07 | -100.23 | -40.0 | -0.07 | -112.07 | 58.82 | -7.45 | -1519.57 | -291.52 | 7.46 | -40.75 | 18.98 | 0 | 0 | 0 | 25.72 | -32.78 | 42.2 | 4.71 | -38.35 | -44.72 | 3.72 | -19.65 | -59.03 | 2.97 | 20.73 | -19.73 | 0.32 | 0.0 | 3.23 | 159.63 | 14.51 | 93.48 |
| 22Q4 (13) | 10.33 | -36.16 | -35.88 | -10.79 | 23.04 | 14.5 | 31.11 | 605.03 | 51950.0 | 0.58 | -29.27 | 190.0 | -0.46 | -121.3 | -113.18 | 12.59 | 61.62 | 34.8 | 0 | 0 | 0 | 38.27 | 82.3 | 43.73 | 7.64 | -26.04 | -17.14 | 4.63 | -40.03 | -36.75 | 2.46 | -29.71 | -32.97 | 0.32 | 0.0 | 10.34 | 139.41 | -0.57 | -2.39 |
| 22Q3 (12) | 16.18 | 94.24 | 1.51 | -14.02 | 25.7 | -68.51 | -6.16 | -161.91 | 37.65 | 0.82 | 403.7 | 1071.43 | 2.16 | 120.49 | -71.65 | 7.79 | 14.39 | -6.14 | 0 | 0 | 0 | 20.99 | 11.15 | -4.48 | 10.33 | 1.57 | -6.77 | 7.72 | -22.65 | -16.54 | 3.5 | -2.51 | -4.63 | 0.32 | 0.0 | 10.34 | 140.21 | 133.79 | 16.19 |
| 22Q2 (11) | 8.33 | -22.87 | -36.89 | -18.87 | -173.08 | -433.05 | 9.95 | 20000.0 | 479.77 | -0.27 | -58.82 | -184.38 | -10.54 | -370.95 | -209.11 | 6.81 | 8.61 | 96.82 | 0 | 0 | 0 | 18.89 | 4.4 | 87.49 | 10.17 | 19.37 | 25.87 | 9.98 | 9.91 | 58.92 | 3.59 | -2.97 | -3.23 | 0.32 | 3.23 | 10.34 | 59.97 | -27.31 | -53.3 |
| 22Q1 (10) | 10.8 | -32.96 | 1233.33 | -6.91 | 45.25 | -143.31 | -0.05 | 16.67 | 0 | -0.17 | -185.0 | -30.77 | 3.89 | 11.46 | 291.63 | 6.27 | -32.87 | 120.0 | 0 | 0 | 0 | 18.09 | -32.06 | 99.37 | 8.52 | -7.59 | 52.69 | 9.08 | 24.04 | 89.56 | 3.7 | 0.82 | 0.27 | 0.31 | 6.9 | 6.9 | 82.51 | -42.23 | 793.3 |
| 21Q4 (9) | 16.11 | 1.07 | -11.92 | -12.62 | -51.68 | -41.48 | -0.06 | 99.39 | 99.26 | 0.2 | 185.71 | 233.33 | 3.49 | -54.2 | -62.75 | 9.34 | 12.53 | 54.64 | 0 | 0 | 0 | 26.62 | 21.16 | 44.85 | 9.22 | -16.79 | 28.59 | 7.32 | -20.86 | 49.39 | 3.67 | 0.0 | 8.58 | 0.29 | 0.0 | -3.33 | 142.82 | 18.36 | -33.0 |
| 21Q3 (8) | 15.94 | 20.76 | 161.31 | -8.32 | -135.03 | 23.95 | -9.88 | -277.1 | -76.43 | 0.07 | -78.12 | 138.89 | 7.62 | -21.12 | 257.44 | 8.3 | 139.88 | 21.17 | 0 | 0 | 0 | 21.98 | 118.16 | -7.74 | 11.08 | 37.13 | 90.71 | 9.25 | 47.29 | 137.18 | 3.67 | -1.08 | 47.98 | 0.29 | 0.0 | 11.54 | 120.67 | -6.03 | 31.35 |
| 21Q2 (7) | 13.2 | 1529.63 | 326.8 | -3.54 | -24.65 | -139.16 | -2.62 | 0 | -230.35 | 0.32 | 346.15 | 300.0 | 9.66 | 575.86 | 200.0 | 3.46 | 21.4 | 11.25 | 0 | 0 | 0 | 10.07 | 11.01 | -33.18 | 8.08 | 44.8 | 103.53 | 6.28 | 31.11 | 110.74 | 3.71 | 0.54 | 85.5 | 0.29 | 0.0 | 190.0 | 128.40 | 1290.26 | 212.08 |
| 21Q1 (6) | 0.81 | -95.57 | -87.93 | -2.84 | 68.16 | -89.33 | 0 | 100.0 | 100.0 | -0.13 | -316.67 | -1400.0 | -2.03 | -121.66 | -138.96 | 2.85 | -52.81 | 85.06 | 0 | 0 | 0 | 9.07 | -50.64 | 15.07 | 5.58 | -22.18 | 80.0 | 4.79 | -2.24 | 76.1 | 3.69 | 9.17 | 102.75 | 0.29 | -3.33 | 1350.0 | 9.24 | -95.67 | -93.72 |
| 20Q4 (5) | 18.29 | 199.84 | 99.67 | -8.92 | 18.46 | -251.18 | -8.11 | -44.82 | -350.56 | 0.06 | 133.33 | 137.5 | 9.37 | 293.6 | 41.54 | 6.04 | -11.82 | 102.68 | 0 | 0 | 0 | 18.38 | -22.83 | 28.67 | 7.17 | 23.41 | 113.39 | 4.9 | 25.64 | 98.38 | 3.38 | 36.29 | 87.78 | 0.3 | 15.38 | 1400.0 | 213.17 | 132.04 | -0.16 |
| 20Q3 (4) | 6.1 | 204.81 | 0.0 | -10.94 | -221.02 | 0.0 | -5.6 | -378.61 | 0.0 | -0.18 | -325.0 | 0.0 | -4.84 | -250.31 | 0.0 | 6.85 | 120.26 | 0.0 | 0 | 0 | 0.0 | 23.82 | 57.99 | 0.0 | 5.81 | 46.35 | 0.0 | 3.9 | 30.87 | 0.0 | 2.48 | 24.0 | 0.0 | 0.26 | 160.0 | 0.0 | 91.87 | 180.19 | 0.0 |
| 20Q2 (3) | -5.82 | -186.74 | 0.0 | 9.04 | 702.67 | 0.0 | 2.01 | 10150.0 | 0.0 | 0.08 | 700.0 | 0.0 | 3.22 | -38.2 | 0.0 | 3.11 | 101.95 | 0.0 | 0 | 0 | 0.0 | 15.08 | 91.18 | 0.0 | 3.97 | 28.06 | 0.0 | 2.98 | 9.56 | 0.0 | 2.0 | 9.89 | 0.0 | 0.1 | 400.0 | 0.0 | -114.57 | -177.86 | 0.0 |
| 20Q1 (2) | 6.71 | -26.75 | 0.0 | -1.5 | 40.94 | 0.0 | -0.02 | 98.89 | 0.0 | 0.01 | 106.25 | 0.0 | 5.21 | -21.3 | 0.0 | 1.54 | -48.32 | 0.0 | 0 | 0 | 0.0 | 7.89 | -44.8 | 0.0 | 3.1 | -7.74 | 0.0 | 2.72 | 10.12 | 0.0 | 1.82 | 1.11 | 0.0 | 0.02 | 0.0 | 0.0 | 147.15 | -31.08 | 0.0 |
| 19Q4 (1) | 9.16 | 0.0 | 0.0 | -2.54 | 0.0 | 0.0 | -1.8 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 6.62 | 0.0 | 0.0 | 2.98 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 14.29 | 0.0 | 0.0 | 3.36 | 0.0 | 0.0 | 2.47 | 0.0 | 0.0 | 1.8 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 213.52 | 0.0 | 0.0 |
