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) | 38.73 | -44.67 | -45.73 | 0 | -12.59 | 0 | -5.49 | 0 | -7.0 | 0 | 11.56 | 95.93 | -0.66 | 0 | 7.49 | 198.6 | -4.86 | 0 | 7.46 | -87.65 | 5.11 | 31.36 | 2.13 | 4.41 | 263.47 | 149.62 |
| 2022 (9) | 70.0 | 8.85 | -32.44 | 0 | -14.23 | 0 | 12.71 | 0 | 37.56 | 21.67 | 5.9 | 7.86 | -4.99 | 0 | 2.51 | -1.34 | 59.45 | -10.41 | 60.39 | 5.32 | 3.89 | 38.43 | 2.04 | 10.87 | 105.55 | 1.74 |
| 2021 (8) | 64.31 | 61.42 | -33.44 | 0 | -4.64 | 0 | -2.5 | 0 | 30.87 | -42.2 | 5.47 | 64.26 | 0 | 0 | 2.54 | 5.99 | 66.36 | 113.44 | 57.34 | 74.92 | 2.81 | 55.25 | 1.84 | -7.54 | 103.74 | -4.75 |
| 2020 (7) | 39.84 | 42.13 | 13.57 | 0 | -3.58 | 0 | 0.16 | 220.0 | 53.41 | 137.06 | 3.33 | -37.52 | 0 | 0 | 2.40 | -51.47 | 31.09 | 33.26 | 32.78 | 40.93 | 1.81 | 58.77 | 1.99 | 8.15 | 108.91 | 1.96 |
| 2019 (6) | 28.03 | 13.12 | -5.5 | 0 | -1.0 | 0 | 0.05 | -68.75 | 22.53 | 967.77 | 5.33 | 19.78 | 0 | 0 | 4.95 | 4.62 | 23.33 | 21.96 | 23.26 | 27.1 | 1.14 | 142.55 | 1.84 | 0.55 | 106.82 | -11.2 |
| 2018 (5) | 24.78 | 17.16 | -22.67 | 0 | -5.86 | 0 | 0.16 | 77.78 | 2.11 | -74.42 | 4.45 | 27.14 | -0.04 | 0 | 4.73 | 16.14 | 19.13 | 2.24 | 18.3 | 1.22 | 0.47 | 38.24 | 1.83 | -9.85 | 120.29 | 16.31 |
| 2017 (4) | 21.15 | 27.26 | -12.9 | 0 | -3.34 | 0 | 0.09 | 0 | 8.25 | 0 | 3.5 | 21.95 | -0.98 | 0 | 4.07 | 1.25 | 18.71 | 29.84 | 18.08 | 22.99 | 0.34 | 25.93 | 2.03 | 1.5 | 103.42 | 5.6 |
| 2016 (3) | 16.62 | 94.39 | -41.3 | 0 | 37.93 | 0 | -0.01 | 0 | -24.68 | 0 | 2.87 | 825.81 | 0.1 | 0 | 4.02 | 509.64 | 14.41 | 22.64 | 14.7 | 22.4 | 0.27 | 42.11 | 2.0 | 952.63 | 97.94 | 41.92 |
| 2015 (2) | 8.55 | 37.68 | -7.93 | 0 | -3.27 | 0 | 0.25 | 0 | 0.62 | 0 | 0.31 | -18.42 | -1.11 | 0 | 0.66 | -43.2 | 11.75 | 54.0 | 12.01 | 49.94 | 0.19 | 35.71 | 0.19 | 111.11 | 69.01 | -8.43 |
| 2014 (1) | 6.21 | 15.21 | -10.19 | 0 | -1.51 | 0 | -0.09 | 0 | -3.98 | 0 | 0.38 | 22.58 | 0 | 0 | 1.16 | -21.84 | 7.63 | 42.62 | 8.01 | 51.13 | 0.14 | 55.56 | 0.09 | 200.0 | 75.36 | -24.22 |
| 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) | 4.91 | -20.03 | -61.16 | -12.39 | 65.43 | 65.87 | 8.47 | 384.23 | 677.06 | -0.35 | 85.77 | -129.66 | -7.48 | 74.81 | 68.39 | 6.23 | 54.98 | 137.79 | 0 | 0 | 100.0 | 12.74 | 46.26 | 99.91 | 7.19 | 31.2 | 72000.0 | 7.53 | 34.22 | 52.43 | 1.26 | -3.08 | -3.08 | 0.51 | 2.0 | -5.56 | 52.80 | -36.28 | -71.68 |
| 24Q2 (19) | 6.14 | 80.59 | -1.29 | -35.84 | -351.33 | -640.5 | -2.98 | -220.65 | 80.96 | -2.46 | 7.52 | -70.83 | -29.7 | -268.18 | -2252.17 | 4.02 | -1.95 | 68.91 | 0 | 0 | 100.0 | 8.71 | -18.37 | 31.69 | 5.48 | 611.69 | 277.92 | 5.61 | 619.23 | 644.66 | 1.3 | 0.78 | 5.69 | 0.5 | 6.38 | -3.85 | 82.86 | -38.1 | -90.41 |
| 24Q1 (18) | 3.4 | -69.42 | -61.1 | 14.26 | 208.44 | 66.78 | 2.47 | 91.47 | 257.97 | -2.66 | 39.55 | -216.67 | 17.66 | 969.95 | 2.14 | 4.1 | -12.95 | 121.62 | 0 | -100.0 | 100.0 | 10.67 | -2.94 | 98.14 | 0.77 | 97.44 | 135.65 | 0.78 | -42.65 | -64.22 | 1.29 | -5.84 | 6.61 | 0.47 | -12.96 | -11.32 | 133.86 | -60.64 | -39.96 |
| 23Q4 (17) | 11.12 | -12.03 | -27.75 | -13.15 | 63.77 | 37.65 | 1.29 | 18.35 | 290.91 | -4.4 | -472.88 | -962.75 | -2.03 | 91.42 | 64.39 | 4.71 | 79.77 | 38.53 | 1.32 | 246.67 | 135.11 | 10.99 | 72.51 | 51.92 | 0.39 | 4000.0 | -94.15 | 1.36 | -72.47 | -84.91 | 1.37 | 5.38 | 20.18 | 0.54 | 0.0 | 0.0 | 340.06 | 82.41 | 136.21 |
| 23Q3 (16) | 12.64 | 103.22 | 44.13 | -36.3 | -650.0 | -627.45 | 1.09 | 106.96 | 105.66 | 1.18 | 181.94 | 156.52 | -23.66 | -1814.49 | -725.93 | 2.62 | 10.08 | 235.9 | -0.9 | 12.62 | 26.83 | 6.37 | -3.65 | 389.51 | -0.01 | 99.68 | -100.07 | 4.94 | 579.61 | -66.37 | 1.3 | 5.69 | 25.0 | 0.54 | 3.85 | 3.85 | 186.43 | -78.42 | 245.44 |
| 23Q2 (15) | 6.22 | -28.83 | -75.96 | -4.84 | -156.61 | -51.25 | -15.65 | -2368.12 | 3.45 | -1.44 | -71.43 | -119.0 | 1.38 | -92.02 | -93.91 | 2.38 | 28.65 | 126.67 | -1.03 | -1616.67 | 0 | 6.61 | 22.82 | 328.45 | -3.08 | -42.59 | -115.06 | -1.03 | -147.25 | -104.93 | 1.23 | 1.65 | 39.77 | 0.52 | -1.89 | -8.77 | 863.89 | 287.47 | 646.68 |
| 23Q1 (14) | 8.74 | -43.21 | -56.21 | 8.55 | 140.54 | 371.43 | 0.69 | 109.09 | -38.39 | -0.84 | -264.71 | -120.24 | 17.29 | 403.33 | 2.86 | 1.85 | -45.59 | 176.12 | -0.06 | 98.4 | 0 | 5.39 | -25.58 | 383.99 | -2.16 | -132.38 | -112.15 | 2.18 | -75.8 | -86.19 | 1.21 | 6.14 | 45.78 | 0.53 | -1.85 | 29.27 | 222.96 | 54.87 | 90.12 |
| 22Q4 (13) | 15.39 | 75.48 | -14.45 | -21.09 | -322.65 | -653.21 | 0.33 | -37.74 | -84.58 | 0.51 | 10.87 | 122.37 | -5.7 | -250.79 | -137.52 | 3.4 | 335.9 | 125.17 | -3.76 | -205.69 | 0 | 7.24 | 455.87 | 194.95 | 6.67 | -54.19 | -65.85 | 9.01 | -38.67 | -34.76 | 1.14 | 9.62 | 39.02 | 0.54 | 3.85 | 22.73 | 143.97 | 166.76 | 20.6 |
| 22Q3 (12) | 8.77 | -66.1 | -57.63 | -4.99 | -55.94 | 57.5 | 0.53 | 103.27 | 106.16 | 0.46 | -93.93 | 4700.0 | 3.78 | -83.33 | -57.81 | 0.78 | -25.71 | -34.45 | -1.23 | 0 | 0 | 1.30 | -15.67 | -35.3 | 14.56 | -28.8 | -28.24 | 14.69 | -29.75 | -20.08 | 1.04 | 18.18 | 30.0 | 0.52 | -8.77 | 10.64 | 53.97 | -53.35 | -48.77 |
| 22Q2 (11) | 25.87 | 29.61 | 66.05 | -3.2 | -1.59 | 66.91 | -16.21 | -1547.32 | -2053.01 | 7.58 | 82.65 | 3132.0 | 22.67 | 34.86 | 283.59 | 1.05 | 56.72 | -19.23 | 0 | 0 | 0 | 1.54 | 38.74 | -37.56 | 20.45 | 15.02 | 23.86 | 20.91 | 32.51 | 37.39 | 0.88 | 6.02 | 33.33 | 0.57 | 39.02 | 23.91 | 115.70 | -1.34 | 21.34 |
| 22Q1 (10) | 19.96 | 10.95 | 99.0 | -3.15 | -12.5 | 65.87 | 1.12 | -47.66 | 13.13 | 4.15 | 282.02 | 10275.0 | 16.81 | 10.66 | 2001.25 | 0.67 | -55.63 | -54.73 | 0 | 0 | 0 | 1.11 | -54.65 | -68.57 | 17.78 | -8.96 | 77.27 | 15.78 | 14.27 | 59.07 | 0.83 | 1.22 | 53.7 | 0.41 | -6.82 | -12.77 | 117.27 | -1.76 | 27.8 |
| 21Q4 (9) | 17.99 | -13.09 | 14.59 | -2.8 | 76.15 | -111.8 | 2.14 | 124.85 | 55.07 | -2.28 | -22700.0 | -111.11 | 15.19 | 69.53 | -61.48 | 1.51 | 26.89 | 184.91 | 0 | 0 | 0 | 2.45 | 21.94 | 88.8 | 19.53 | -3.75 | 134.45 | 13.81 | -24.86 | 27.63 | 0.82 | 2.5 | 46.43 | 0.44 | -6.38 | -22.81 | 119.38 | 13.32 | -9.14 |
| 21Q3 (8) | 20.7 | 32.86 | 58.86 | -11.74 | -21.41 | -1424.68 | -8.61 | -1137.35 | -47.18 | -0.01 | 96.0 | -100.75 | 8.96 | 51.61 | -26.92 | 1.19 | -8.46 | 108.77 | 0 | 0 | 0 | 2.01 | -18.62 | 28.64 | 20.29 | 22.9 | 136.76 | 18.38 | 20.76 | 137.77 | 0.8 | 21.21 | 77.78 | 0.47 | 2.17 | 0.0 | 105.34 | 10.48 | -30.07 |
| 21Q2 (7) | 15.58 | 55.33 | 212.22 | -9.67 | -4.77 | -432.3 | 0.83 | -16.16 | 822.22 | -0.25 | -725.0 | -78.57 | 5.91 | 638.75 | -25.19 | 1.3 | -12.16 | 145.28 | 0 | 0 | 100.0 | 2.47 | -30.17 | 53.99 | 16.51 | 64.61 | 116.95 | 15.22 | 53.43 | 110.22 | 0.66 | 22.22 | 65.0 | 0.46 | -2.13 | -6.12 | 95.35 | 3.9 | 55.35 |
| 21Q1 (6) | 10.03 | -36.11 | 63.62 | -9.23 | -138.9 | 25.02 | 0.99 | -28.26 | 23.75 | 0.04 | 103.7 | -20.0 | 0.8 | -97.97 | 112.94 | 1.48 | 179.25 | 3.5 | 0 | 0 | 100.0 | 3.54 | 172.43 | -29.34 | 10.03 | 20.41 | 52.43 | 9.92 | -8.32 | 41.71 | 0.54 | -3.57 | 38.46 | 0.47 | -17.54 | 2.17 | 91.77 | -30.15 | 17.51 |
| 20Q4 (5) | 15.7 | 20.49 | 43.38 | 23.73 | 3181.82 | 909.9 | 1.38 | 123.59 | -66.18 | -1.08 | -181.2 | -369.57 | 39.43 | 221.62 | 391.65 | 0.53 | -7.02 | -52.68 | 0 | 0 | -100.0 | 1.30 | -16.91 | -61.45 | 8.33 | -2.8 | -13.32 | 10.82 | 39.97 | 58.42 | 0.56 | 24.44 | 43.59 | 0.57 | 21.28 | 23.91 | 131.38 | -12.78 | -7.85 |
| 20Q3 (4) | 13.03 | 161.12 | 0.0 | -0.77 | -126.46 | 0.0 | -5.85 | -6600.0 | 0.0 | 1.33 | 1050.0 | 0.0 | 12.26 | 55.19 | 0.0 | 0.57 | 7.55 | 0.0 | 0 | 100.0 | 0.0 | 1.56 | -2.58 | 0.0 | 8.57 | 12.61 | 0.0 | 7.73 | 6.77 | 0.0 | 0.45 | 12.5 | 0.0 | 0.47 | -4.08 | 0.0 | 150.64 | 145.42 | 0.0 |
| 20Q2 (3) | 4.99 | -18.6 | 0.0 | 2.91 | 123.64 | 0.0 | 0.09 | -88.75 | 0.0 | -0.14 | -380.0 | 0.0 | 7.9 | 227.83 | 0.0 | 0.53 | -62.94 | 0.0 | -0.13 | 7.14 | 0.0 | 1.61 | -67.96 | 0.0 | 7.61 | 15.65 | 0.0 | 7.24 | 3.43 | 0.0 | 0.4 | 2.56 | 0.0 | 0.49 | 6.52 | 0.0 | 61.38 | -21.4 | 0.0 |
| 20Q1 (2) | 6.13 | -44.02 | 0.0 | -12.31 | -320.14 | 0.0 | 0.8 | -80.39 | 0.0 | 0.05 | 121.74 | 0.0 | -6.18 | -177.06 | 0.0 | 1.43 | 27.68 | 0.0 | -0.14 | -227.27 | 0.0 | 5.01 | 48.62 | 0.0 | 6.58 | -31.53 | 0.0 | 7.0 | 2.49 | 0.0 | 0.39 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 78.09 | -45.23 | 0.0 |
| 19Q4 (1) | 10.95 | 0.0 | 0.0 | -2.93 | 0.0 | 0.0 | 4.08 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 8.02 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 3.37 | 0.0 | 0.0 | 9.61 | 0.0 | 0.0 | 6.83 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 142.58 | 0.0 | 0.0 |
