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) | 40.83 | -27.34 | -2.32 | 0 | -40.09 | 0 | 0.88 | 0 | 38.51 | 5.68 | 1.82 | -90.78 | 0 | 0 | 0.96 | -88.94 | 41.38 | -21.75 | 36.23 | -18.27 | 3.44 | 11.33 | 0.18 | 5.88 | 102.46 | -13.22 |
| 2022 (9) | 56.19 | 144.41 | -19.75 | 0 | -37.91 | 0 | -0.35 | 0 | 36.44 | 106.23 | 19.74 | 279.62 | 0 | 0 | 8.69 | 183.26 | 52.88 | 80.79 | 44.33 | 87.92 | 3.09 | 8.04 | 0.17 | 30.77 | 118.07 | 36.51 |
| 2021 (8) | 22.99 | -12.45 | -5.32 | 0 | -15.24 | 0 | 0.08 | -63.64 | 17.67 | -20.23 | 5.2 | 34.37 | 0 | 0 | 3.07 | 8.19 | 29.25 | 7.14 | 23.59 | 7.37 | 2.86 | 23.28 | 0.13 | 116.67 | 86.49 | -19.8 |
| 2020 (7) | 26.26 | -12.38 | -4.11 | 0 | -13.01 | 0 | 0.22 | -62.71 | 22.15 | -13.44 | 3.87 | -10.21 | 0 | 0 | 2.83 | -14.92 | 27.3 | 6.77 | 21.97 | 3.1 | 2.32 | 34.1 | 0.06 | 50.0 | 107.84 | -16.95 |
| 2019 (6) | 29.97 | 60.7 | -4.38 | 0 | -9.98 | 0 | 0.59 | 0 | 25.59 | 120.03 | 4.31 | -38.43 | 0 | 0 | 3.33 | -45.7 | 25.57 | 21.13 | 21.31 | 17.48 | 1.73 | 130.67 | 0.04 | 33.33 | 129.85 | 31.73 |
| 2018 (5) | 18.65 | 7.12 | -7.02 | 0 | -11.75 | 0 | -0.06 | 0 | 11.63 | -18.9 | 7.0 | 128.76 | 0 | 0 | 6.14 | 97.76 | 21.11 | 15.42 | 18.14 | 32.99 | 0.75 | 22.95 | 0.03 | -25.0 | 98.57 | -19.09 |
| 2017 (4) | 17.41 | 26.25 | -3.07 | 0 | -15.74 | 0 | 1.56 | 0 | 14.34 | 45.44 | 3.06 | 56.92 | 0 | 0 | 3.10 | 29.2 | 18.29 | 8.93 | 13.64 | -4.48 | 0.61 | 10.91 | 0.04 | 33.33 | 121.83 | 31.29 |
| 2016 (3) | 13.79 | 1.47 | -3.93 | 0 | -11.15 | 0 | -0.12 | 0 | 9.86 | -20.8 | 1.95 | 98.98 | -1.9 | 0 | 2.40 | 96.99 | 16.79 | 0.06 | 14.28 | 0.78 | 0.55 | -3.51 | 0.03 | -25.0 | 92.80 | 0.93 |
| 2015 (2) | 13.59 | 0.89 | -1.14 | 0 | -7.65 | 0 | -0.34 | 0 | 12.45 | 129.7 | 0.98 | -87.69 | 0 | 0 | 1.22 | -89.7 | 16.78 | 47.84 | 14.17 | 42.41 | 0.57 | 9.62 | 0.04 | 0.0 | 91.95 | -28.26 |
| 2014 (1) | 13.47 | 139.68 | -8.05 | 0 | 3.53 | 0 | 0.22 | 0 | 5.42 | 6.9 | 7.96 | 1524.49 | 0 | 0 | 11.84 | 1226.8 | 11.35 | 48.75 | 9.95 | 62.85 | 0.52 | 13.04 | 0.04 | 0.0 | 128.16 | 50.74 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 14.65 | 13.74 | 3.31 | -0.34 | -209.09 | 64.95 | -0.71 | -222.73 | -255.0 | 0.15 | 134.88 | 114.29 | 14.31 | 12.06 | 8.33 | 0.24 | 140.0 | -65.22 | 0 | 0 | 0 | 0.37 | 69.63 | -72.21 | 15.18 | 53.18 | 31.31 | 12.84 | 79.83 | -2.87 | 0.83 | -1.19 | -3.49 | 0.03 | -25.0 | -25.0 | 106.93 | -33.42 | 6.48 |
| 24Q1 (19) | 12.88 | 17.52 | 42.64 | -0.11 | 57.69 | 84.51 | -0.22 | 68.57 | 67.65 | -0.43 | -122.16 | -186.0 | 12.77 | 19.35 | 53.49 | 0.1 | -61.54 | -85.07 | 0 | 0 | 0 | 0.22 | -61.58 | -84.76 | 9.91 | 5.54 | -4.71 | 7.14 | -22.81 | -4.29 | 0.84 | 0.0 | -4.55 | 0.04 | -20.0 | 0.0 | 160.60 | 48.58 | 49.04 |
| 23Q4 (18) | 10.96 | 64.32 | -42.22 | -0.26 | 31.58 | 85.64 | -0.7 | 98.18 | -311.76 | 1.94 | 488.0 | 7.18 | 10.7 | 70.11 | -37.65 | 0.26 | 36.84 | -86.8 | 0 | 0 | 0 | 0.57 | 32.94 | -83.63 | 9.39 | -6.38 | -35.99 | 9.25 | 46.83 | -19.35 | 0.84 | -2.33 | 2.44 | 0.05 | 25.0 | 25.0 | 108.09 | 16.68 | -29.75 |
| 23Q3 (17) | 6.67 | -52.96 | -51.38 | -0.38 | 60.82 | 79.57 | -38.5 | -19150.0 | 16.3 | -0.5 | 52.38 | -72.41 | 6.29 | -52.38 | -46.96 | 0.19 | -72.46 | -89.84 | 0 | 0 | 0 | 0.43 | -67.93 | -85.42 | 10.03 | -13.24 | -41.07 | 6.3 | -52.34 | -58.17 | 0.86 | 0.0 | 4.88 | 0.04 | 0.0 | 0.0 | 92.64 | -7.75 | 7.49 |
| 23Q2 (16) | 14.18 | 57.03 | -13.06 | -0.97 | -36.62 | 55.71 | -0.2 | 70.59 | 84.73 | -1.05 | -310.0 | -41.89 | 13.21 | 58.77 | -6.44 | 0.69 | 2.99 | -66.67 | 0 | 0 | 0 | 1.33 | -6.96 | -59.3 | 11.56 | 11.15 | -17.25 | 13.22 | 77.21 | 3.28 | 0.86 | -2.27 | 19.44 | 0.04 | 0.0 | 0.0 | 100.42 | -6.8 | -16.51 |
| 23Q1 (15) | 9.03 | -52.4 | 25.59 | -0.71 | 60.77 | 94.89 | -0.68 | -300.0 | -107.11 | 0.5 | -72.38 | 144.25 | 8.32 | -51.52 | 224.18 | 0.67 | -65.99 | -95.16 | 0 | 0 | 0 | 1.43 | -58.73 | -95.59 | 10.4 | -29.11 | 44.24 | 7.46 | -34.96 | 49.2 | 0.88 | 7.32 | 18.92 | 0.04 | 0.0 | 0.0 | 107.76 | -29.96 | -13.38 |
| 22Q4 (14) | 18.97 | 38.27 | 73.88 | -1.81 | 2.69 | -90.53 | -0.17 | 99.63 | 50.0 | 1.81 | 724.14 | 2485.71 | 17.16 | 44.69 | 72.29 | 1.97 | 5.35 | 121.35 | 0 | 0 | 0 | 3.46 | 18.42 | 90.89 | 14.67 | -13.81 | 75.06 | 11.47 | -23.84 | 81.49 | 0.82 | 0.0 | 10.81 | 0.04 | 0.0 | 0.0 | 153.85 | 78.52 | 0.12 |
| 22Q3 (13) | 13.72 | -15.88 | 116.4 | -1.86 | 15.07 | -30.99 | -46.0 | -3411.45 | -119.15 | -0.29 | 60.81 | -123.08 | 11.86 | -16.01 | 141.06 | 1.87 | -9.66 | 34.53 | 0 | 0 | 0 | 2.92 | -10.48 | -5.04 | 17.02 | 21.83 | 104.32 | 15.06 | 17.66 | 118.9 | 0.82 | 13.89 | 13.89 | 0.04 | 0.0 | 33.33 | 86.18 | -28.35 | 3.72 |
| 22Q2 (12) | 16.31 | 126.84 | 753.93 | -2.19 | 84.23 | -63.43 | -1.31 | -113.7 | -143.52 | -0.74 | 34.51 | -170.48 | 14.12 | 310.75 | 2377.19 | 2.07 | -85.04 | 58.02 | 0 | 0 | 0 | 3.26 | -89.93 | 1.05 | 13.97 | 93.76 | 91.63 | 12.8 | 156.0 | 107.46 | 0.72 | -2.7 | 1.41 | 0.04 | 0.0 | 33.33 | 120.28 | -3.31 | 335.15 |
| 22Q1 (11) | 7.19 | -34.1 | 87.73 | -13.89 | -1362.11 | -757.41 | 9.56 | 2911.76 | 209.39 | -1.13 | -1714.29 | -22.83 | -6.7 | -167.27 | -403.17 | 13.84 | 1455.06 | 759.63 | 0 | 0 | 0 | 32.38 | 1687.91 | 596.51 | 7.21 | -13.96 | 37.33 | 5.0 | -20.89 | 18.2 | 0.74 | 0.0 | 7.25 | 0.04 | 0.0 | 100.0 | 124.39 | -19.05 | 60.45 |
| 21Q4 (10) | 10.91 | 72.08 | 58.81 | -0.95 | 33.1 | 17.39 | -0.34 | 98.38 | 98.33 | 0.07 | 153.85 | -94.49 | 9.96 | 102.44 | 74.13 | 0.89 | -35.97 | -16.04 | 0 | 0 | 0 | 1.81 | -41.09 | -38.22 | 8.38 | 0.6 | 40.13 | 6.32 | -8.14 | 38.6 | 0.74 | 2.78 | 8.82 | 0.04 | 33.33 | 100.0 | 153.66 | 84.93 | 17.65 |
| 21Q3 (9) | 6.34 | 231.94 | -31.01 | -1.42 | -5.97 | -23.48 | -20.99 | -797.34 | -294.71 | -0.13 | -112.38 | 75.0 | 4.92 | 763.16 | -38.81 | 1.39 | 6.11 | 24.11 | 0 | 0 | 0 | 3.07 | -4.74 | -0.35 | 8.33 | 14.27 | 8.6 | 6.88 | 11.51 | 25.32 | 0.72 | 1.41 | 14.29 | 0.03 | 0.0 | 50.0 | 83.09 | 200.61 | -44.48 |
| 21Q2 (8) | 1.91 | -50.13 | -73.25 | -1.34 | 17.28 | 14.1 | 3.01 | -2.59 | 190.94 | 1.05 | 214.13 | 3600.0 | 0.57 | -74.21 | -89.78 | 1.31 | -18.63 | -10.88 | 0 | 0 | 0 | 3.23 | -30.58 | -15.32 | 7.29 | 38.86 | -19.54 | 6.17 | 45.86 | -22.0 | 0.71 | 2.9 | 36.54 | 0.03 | 50.0 | 200.0 | 27.64 | -64.35 | -67.33 |
| 21Q1 (7) | 3.83 | -44.25 | 25.16 | -1.62 | -40.87 | -548.0 | 3.09 | 115.21 | 2160.0 | -0.92 | -172.44 | -80.39 | 2.21 | -61.36 | -21.35 | 1.61 | 51.89 | 631.82 | 0 | 0 | 0 | 4.65 | 58.6 | 438.88 | 5.25 | -12.21 | 14.38 | 4.23 | -7.24 | 5.49 | 0.69 | 1.47 | 40.82 | 0.02 | 0.0 | 100.0 | 77.53 | -40.64 | 14.27 |
| 20Q4 (6) | 6.87 | -25.24 | -22.98 | -1.15 | 0.0 | -139.58 | -20.32 | -288.5 | -78.4 | 1.27 | 344.23 | 159.18 | 5.72 | -28.86 | -32.23 | 1.06 | -5.36 | 120.83 | 0 | 0 | 0 | 2.93 | -4.99 | 102.57 | 5.98 | -22.03 | -0.17 | 4.56 | -16.94 | -12.31 | 0.68 | 7.94 | 51.11 | 0.02 | 0.0 | 100.0 | 130.61 | -12.74 | -17.13 |
| 20Q3 (5) | 9.19 | 28.71 | 36.15 | -1.15 | 26.28 | -61.97 | 10.78 | 425.68 | 573.75 | -0.52 | -1633.33 | -677.78 | 8.04 | 44.09 | 33.11 | 1.12 | -23.81 | 72.31 | 0 | 0 | 0 | 3.09 | -19.04 | 57.74 | 7.67 | -15.34 | 7.57 | 5.49 | -30.59 | -13.41 | 0.63 | 21.15 | 43.18 | 0.02 | 100.0 | 100.0 | 149.67 | 76.93 | 50.56 |
| 20Q2 (4) | 7.14 | 133.33 | 0.0 | -1.56 | -524.0 | 0.0 | -3.31 | -2106.67 | 0.0 | -0.03 | 94.12 | 0.0 | 5.58 | 98.58 | 0.0 | 1.47 | 568.18 | 0.0 | 0 | 0 | 0.0 | 3.81 | 341.76 | 0.0 | 9.06 | 97.39 | 0.0 | 7.91 | 97.26 | 0.0 | 0.52 | 6.12 | 0.0 | 0.01 | 0.0 | 0.0 | 84.60 | 24.68 | 0.0 |
| 20Q1 (3) | 3.06 | -65.7 | 0.0 | -0.25 | 47.92 | 0.0 | -0.15 | 98.68 | 0.0 | -0.51 | -204.08 | 0.0 | 2.81 | -66.71 | 0.0 | 0.22 | -54.17 | 0.0 | 0 | 0 | 0.0 | 0.86 | -40.38 | 0.0 | 4.59 | -23.37 | 0.0 | 4.01 | -22.88 | 0.0 | 0.49 | 8.89 | 0.0 | 0.01 | 0.0 | 0.0 | 67.85 | -56.95 | 0.0 |
| 19Q4 (2) | 8.92 | 32.15 | 0.0 | -0.48 | 32.39 | 0.0 | -11.39 | -811.88 | 0.0 | 0.49 | 444.44 | 0.0 | 8.44 | 39.74 | 0.0 | 0.48 | -26.15 | 0.0 | 0 | 0 | 0.0 | 1.45 | -26.02 | 0.0 | 5.99 | -15.99 | 0.0 | 5.2 | -17.98 | 0.0 | 0.45 | 2.27 | 0.0 | 0.01 | 0.0 | 0.0 | 157.60 | 58.53 | 0.0 |
| 19Q3 (1) | 6.75 | 0.0 | 0.0 | -0.71 | 0.0 | 0.0 | 1.6 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 6.04 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 7.13 | 0.0 | 0.0 | 6.34 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 99.41 | 0.0 | 0.0 |
