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) | 73.98 | -4.71 | 38.95 | 0 | -51.92 | 0 | -10.55 | 0 | 112.93 | 0 | 31.74 | -60.94 | 9.05 | 0 | 4.45 | -31.32 | -49.45 | 0 | -27.41 | 0 | 49.88 | -14.13 | 0.19 | 35.71 | 326.48 | 289.68 |
| 2022 (9) | 77.64 | 38.87 | -79.24 | 0 | -8.47 | 0 | -3.96 | 0 | -1.6 | 0 | 81.27 | -16.69 | -0.34 | 0 | 6.48 | -12.1 | 29.89 | -20.14 | 34.44 | -21.44 | 58.09 | 20.22 | 0.14 | -6.67 | 83.78 | 38.33 |
| 2021 (8) | 55.91 | -46.45 | -89.91 | 0 | 37.23 | 0 | -0.75 | 0 | -34.0 | 0 | 97.55 | 111.51 | 3.91 | 118.44 | 7.37 | 103.09 | 37.43 | 47.48 | 43.84 | 17.5 | 48.32 | 13.75 | 0.15 | -16.67 | 60.57 | -53.61 |
| 2020 (7) | 104.41 | 4.5 | -41.85 | 0 | -26.06 | 0 | -3.62 | 0 | 62.56 | 27.88 | 46.12 | -21.64 | 1.79 | -64.41 | 3.63 | -26.19 | 25.38 | -6.24 | 37.31 | 10.22 | 42.48 | -22.61 | 0.18 | -10.0 | 130.56 | 16.23 |
| 2019 (6) | 99.91 | 93.92 | -50.99 | 0 | 5.94 | 0 | -0.05 | 0 | 48.92 | 0 | 58.86 | -18.23 | 5.03 | -23.56 | 4.92 | -12.27 | 27.07 | -32.54 | 33.85 | -14.95 | 54.89 | 24.05 | 0.2 | 11.11 | 112.33 | 83.66 |
| 2018 (5) | 51.52 | -54.0 | -64.02 | 0 | -21.19 | 0 | -3.6 | 0 | -12.5 | 0 | 71.98 | -23.68 | 6.58 | 164.26 | 5.60 | -22.27 | 40.13 | -56.84 | 39.8 | -42.77 | 44.25 | 20.21 | 0.18 | 38.46 | 61.17 | -41.84 |
| 2017 (4) | 111.99 | -1.69 | -89.61 | 0 | 34.02 | 0 | -1.44 | 0 | 22.38 | -66.96 | 94.31 | 101.52 | 2.49 | 0 | 7.21 | 22.25 | 92.99 | 137.95 | 69.54 | 140.04 | 36.81 | 3.9 | 0.13 | 8.33 | 105.17 | -40.43 |
| 2016 (3) | 113.92 | 1527.43 | -46.18 | 0 | -51.78 | 0 | -0.02 | 0 | 67.74 | 0 | 46.8 | 35.93 | -1.15 | 0 | 5.90 | 60.45 | 39.08 | 41.85 | 28.97 | 31.03 | 35.43 | 8.55 | 0.12 | -20.0 | 176.57 | 1284.78 |
| 2015 (2) | 7.0 | -91.2 | -33.19 | 0 | 24.64 | 59.28 | -1.46 | 0 | -26.19 | 0 | 34.43 | -45.25 | 0 | 0 | 3.68 | -55.61 | 27.55 | 52.72 | 22.11 | 65.62 | 32.64 | 35.77 | 0.15 | 36.36 | 12.75 | -93.99 |
| 2014 (1) | 79.52 | 71.79 | -61.91 | 0 | 15.47 | 0 | -0.3 | 0 | 17.61 | 0 | 62.89 | 18.3 | 0 | 0 | 8.28 | 25.1 | 18.04 | -37.62 | 13.35 | -43.14 | 24.04 | 163.02 | 0.11 | 120.0 | 212.05 | 49.66 |
| 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) | 8.54 | -38.21 | -85.85 | -74.35 | -1011.15 | -388.85 | -0.87 | 74.78 | 97.96 | -0.47 | 75.77 | 71.17 | -65.81 | -399.41 | -176.45 | 6.76 | 69.42 | 15.16 | 0 | 0 | 100.0 | 3.68 | 49.88 | 9.01 | -3.49 | -32.7 | 65.75 | -0.55 | 21.43 | 93.18 | 9.96 | -0.3 | -20.7 | 0.05 | 0.0 | 0.0 | 90.27 | -38.99 | -93.21 |
| 24Q2 (19) | 13.82 | 305.65 | -57.66 | 8.16 | 116.13 | -39.1 | -3.45 | -28.73 | 90.53 | -1.94 | -438.89 | 16.74 | 21.98 | 138.35 | -52.26 | 3.99 | -18.9 | -64.94 | 0 | 0 | -100.0 | 2.46 | -24.61 | -55.42 | -2.63 | -553.45 | 51.48 | -0.7 | -237.25 | -156.91 | 9.99 | -0.99 | -22.86 | 0.05 | 0.0 | 0.0 | 147.97 | 334.5 | -35.49 |
| 24Q1 (18) | -6.72 | -168.5 | 76.68 | -50.6 | -642.92 | -431.51 | -2.68 | -182.11 | -109.51 | -0.36 | 86.05 | 91.04 | -57.32 | -399.63 | -49.5 | 4.92 | -16.89 | -42.66 | 0 | -100.0 | 0 | 3.26 | 4.07 | -45.44 | 0.58 | 104.11 | 102.94 | 0.51 | 105.69 | 104.39 | 10.09 | -13.46 | -20.68 | 0.05 | 0.0 | 25.0 | -63.10 | -117.62 | 97.48 |
| 23Q4 (17) | 9.81 | -83.74 | 24.81 | 9.32 | -63.79 | 146.86 | -0.95 | 97.78 | -118.13 | -2.58 | -58.28 | -54.49 | 19.13 | -77.78 | 259.02 | 5.92 | 0.85 | -73.29 | 5.96 | 59700.0 | 0 | 3.13 | -7.3 | -53.67 | -14.11 | -38.47 | -390.33 | -8.97 | -11.15 | -225.28 | 11.66 | -7.17 | -25.21 | 0.05 | 0.0 | 25.0 | 358.03 | -73.06 | 938.1 |
| 23Q3 (16) | 60.34 | 84.87 | 33.44 | 25.74 | 92.09 | 278.75 | -42.73 | -17.33 | -553.13 | -1.63 | 30.04 | -213.46 | 86.08 | 86.97 | 179.3 | 5.87 | -48.42 | -56.58 | -0.01 | -100.32 | 96.97 | 3.38 | -38.71 | -11.35 | -10.19 | -88.01 | -171.81 | -8.07 | -756.1 | -152.2 | 12.56 | -3.01 | -14.27 | 0.05 | 0.0 | 25.0 | 1329.07 | 479.43 | 786.15 |
| 23Q2 (15) | 32.64 | 213.25 | 416.28 | 13.4 | 240.76 | 157.66 | -36.42 | -229.24 | -87.73 | -2.33 | 42.04 | -3012.5 | 46.04 | 220.08 | 237.19 | 11.38 | 32.63 | -52.18 | 3.11 | 0 | 0 | 5.51 | -7.72 | -32.86 | -5.42 | 72.54 | -167.16 | 1.23 | 110.59 | -85.39 | 12.95 | 1.81 | -8.16 | 0.05 | 25.0 | 66.67 | 229.37 | 109.15 | 601.2 |
| 23Q1 (14) | -28.82 | -466.67 | -182.63 | -9.52 | 52.14 | 56.15 | 28.18 | 437.79 | 853.48 | -4.02 | -140.72 | -117.3 | -38.34 | -218.7 | -391.12 | 8.58 | -61.28 | -60.61 | 0 | 0 | 0 | 5.97 | -11.64 | -22.9 | -19.74 | -506.17 | -812.64 | -11.61 | -262.15 | -441.47 | 12.72 | -18.41 | -7.49 | 0.04 | 0.0 | 33.33 | -2506.09 | -7366.38 | -1334.36 |
| 22Q4 (13) | 7.86 | -82.62 | -30.81 | -19.89 | -38.12 | -3.7 | 5.24 | -44.43 | -36.94 | -1.67 | -221.15 | -187.43 | -12.03 | -139.03 | -53.84 | 22.16 | 63.91 | -1.38 | 0 | 100.0 | -100.0 | 6.75 | 77.4 | 4.8 | 4.86 | -65.75 | -62.7 | 7.16 | -53.69 | -44.54 | 15.59 | 6.42 | 35.57 | 0.04 | 0.0 | 33.33 | 34.49 | -77.0 | -25.8 |
| 22Q3 (12) | 45.22 | 538.18 | -28.54 | -14.4 | 38.04 | 28.85 | 9.43 | 148.61 | 140.56 | -0.52 | -750.0 | 68.86 | 30.82 | 191.84 | -28.39 | 13.52 | -43.19 | -40.28 | -0.33 | 0 | 0 | 3.81 | -53.59 | -39.17 | 14.19 | 75.84 | 4.88 | 15.46 | 83.61 | 3.0 | 14.65 | 3.9 | 19.49 | 0.04 | 33.33 | 33.33 | 149.98 | 427.73 | -35.29 |
| 22Q2 (11) | -10.32 | -129.59 | 70.01 | -23.24 | -7.05 | -0.87 | -19.4 | -418.72 | -218.65 | 0.08 | 104.32 | 110.13 | -33.56 | -354.82 | 41.58 | 23.8 | 9.27 | -2.9 | 0 | 0 | 0 | 8.20 | 5.97 | 20.96 | 8.07 | 191.34 | -18.98 | 8.42 | 147.65 | -38.32 | 14.1 | 2.55 | 16.72 | 0.03 | 0.0 | -25.0 | -45.76 | -122.54 | 65.73 |
| 22Q1 (10) | 34.88 | 207.04 | 122.45 | -21.71 | -13.19 | 20.88 | -3.74 | -145.01 | -143.19 | -1.85 | -196.86 | -873.68 | 13.17 | 268.41 | 211.99 | 21.78 | -3.07 | -22.02 | 0 | -100.0 | 0 | 7.74 | 20.1 | -30.13 | 2.77 | -78.74 | 204.4 | 3.4 | -73.66 | 49.78 | 13.75 | 19.57 | 10.18 | 0.03 | 0.0 | -25.0 | 203.03 | 336.79 | 91.5 |
| 21Q4 (9) | 11.36 | -82.05 | -75.77 | -19.18 | 5.24 | -65.2 | 8.31 | 111.99 | 140.72 | 1.91 | 214.37 | 195.5 | -7.82 | -118.17 | -122.17 | 22.47 | -0.75 | 83.88 | 3.91 | 0 | 0 | 6.45 | 2.98 | 99.71 | 13.03 | -3.7 | 5.76 | 12.91 | -13.99 | -0.69 | 11.5 | -6.2 | 8.8 | 0.03 | 0.0 | 0.0 | 46.48 | -79.95 | -76.61 |
| 21Q3 (8) | 63.28 | 283.9 | 132.73 | -20.24 | 12.15 | -18.71 | 3.92 | -76.02 | -20.65 | -1.67 | -111.39 | -296.47 | 43.04 | 174.92 | 324.46 | 22.64 | -7.63 | 17.55 | 0 | 0 | -100.0 | 6.26 | -7.71 | 6.13 | 13.53 | 35.84 | 1510.71 | 15.01 | 9.96 | 241.91 | 12.26 | 1.49 | 18.11 | 0.03 | -25.0 | -40.0 | 231.79 | 273.59 | 26.34 |
| 21Q2 (7) | -34.41 | -319.45 | -212.41 | -23.04 | 16.03 | -213.47 | 16.35 | 88.8 | 893.69 | -0.79 | -315.79 | 60.5 | -57.45 | -388.52 | -346.99 | 24.51 | -12.24 | 248.65 | 0 | 0 | 100.0 | 6.78 | -38.79 | 227.51 | 9.96 | 994.51 | -22.19 | 13.65 | 501.32 | -27.7 | 12.08 | -3.21 | 19.37 | 0.04 | 0.0 | -20.0 | -133.53 | -225.95 | -226.72 |
| 21Q1 (6) | 15.68 | -66.56 | 5700.0 | -27.44 | -136.35 | -369.86 | 8.66 | 142.43 | 201.52 | -0.19 | 90.5 | 59.57 | -11.76 | -133.33 | -92.16 | 27.93 | 128.56 | 267.02 | 0 | 0 | 0 | 11.08 | 243.32 | 229.61 | 0.91 | -92.61 | 259.65 | 2.27 | -82.54 | 116.19 | 12.48 | 18.07 | 9.38 | 0.04 | 33.33 | -20.0 | 106.02 | -46.64 | 4836.71 |
| 20Q4 (5) | 46.89 | 72.45 | 188.38 | -11.61 | 31.91 | -88.78 | -20.41 | -513.16 | -606.45 | -2.0 | -335.29 | -18.34 | 35.28 | 247.93 | 248.96 | 12.22 | -36.55 | 53.71 | 0 | -100.0 | -100.0 | 3.23 | -45.28 | 38.05 | 12.32 | 1366.67 | -0.24 | 13.0 | 196.13 | 9.06 | 10.57 | 1.83 | -17.1 | 0.03 | -40.0 | -25.0 | 198.69 | 8.29 | 201.94 |
| 20Q3 (4) | 27.19 | -11.17 | 0.0 | -17.05 | -131.97 | 0.0 | 4.94 | 339.81 | 0.0 | 0.85 | 142.5 | 0.0 | 10.14 | -56.41 | 0.0 | 19.26 | 173.97 | 0.0 | 2.11 | 590.7 | 0.0 | 5.90 | 184.8 | 0.0 | 0.84 | -93.44 | 0.0 | 4.39 | -76.75 | 0.0 | 10.38 | 2.57 | 0.0 | 0.05 | 0.0 | 0.0 | 183.47 | 74.12 | 0.0 |
| 20Q2 (3) | 30.61 | 11032.14 | 0.0 | -7.35 | -25.86 | 0.0 | -2.06 | 75.85 | 0.0 | -2.0 | -325.53 | 0.0 | 23.26 | 480.07 | 0.0 | 7.03 | -7.62 | 0.0 | -0.43 | 0 | 0.0 | 2.07 | -38.4 | 0.0 | 12.8 | 2345.61 | 0.0 | 18.88 | 1698.1 | 0.0 | 10.12 | -11.31 | 0.0 | 0.05 | 0.0 | 0.0 | 105.37 | 4807.78 | 0.0 |
| 20Q1 (2) | -0.28 | -101.72 | 0.0 | -5.84 | 5.04 | 0.0 | -8.53 | -311.66 | 0.0 | -0.47 | 72.19 | 0.0 | -6.12 | -160.53 | 0.0 | 7.61 | -4.28 | 0.0 | 0 | -100.0 | 0.0 | 3.36 | 43.79 | 0.0 | -0.57 | -104.62 | 0.0 | 1.05 | -91.19 | 0.0 | 11.41 | -10.51 | 0.0 | 0.05 | 25.0 | 0.0 | -2.24 | -103.4 | 0.0 |
| 19Q4 (1) | 16.26 | 0.0 | 0.0 | -6.15 | 0.0 | 0.0 | 4.03 | 0.0 | 0.0 | -1.69 | 0.0 | 0.0 | 10.11 | 0.0 | 0.0 | 7.95 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 2.34 | 0.0 | 0.0 | 12.35 | 0.0 | 0.0 | 11.92 | 0.0 | 0.0 | 12.75 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 65.80 | 0.0 | 0.0 |
