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) | 46.14 | 129.55 | -24.58 | 0 | -24.4 | 0 | -2.19 | 0 | 21.56 | 0 | 2.98 | 52.82 | 0.08 | 0 | 2.10 | 12.94 | 52.49 | 173.1 | 30.3 | 117.67 | 4.2 | 62.16 | 1.86 | 181.82 | 126.90 | 8.4 |
| 2022 (9) | 20.1 | 62.49 | -42.81 | 0 | 45.95 | 0 | 1.51 | 75.58 | -22.71 | 0 | 1.95 | 19.63 | -0.15 | 0 | 1.86 | -44.14 | 19.22 | 83.75 | 13.92 | 85.6 | 2.59 | 43.09 | 0.66 | 127.59 | 117.06 | -9.15 |
| 2021 (8) | 12.37 | 594.94 | -2.26 | 0 | -7.41 | 0 | 0.86 | 0 | 10.11 | 0 | 1.63 | 9.4 | 0 | 0 | 3.33 | -59.81 | 10.46 | 362.83 | 7.5 | 29.76 | 1.81 | 44.8 | 0.29 | 81.25 | 128.85 | 420.48 |
| 2020 (7) | 1.78 | -23.28 | -15.38 | 0 | 15.78 | 186.39 | -4.0 | 0 | -13.6 | 0 | 1.49 | -78.62 | 0 | 0 | 8.28 | -81.84 | 2.26 | -34.49 | 5.78 | 89.51 | 1.25 | 5.04 | 0.16 | 1500.0 | 24.76 | -54.65 |
| 2019 (6) | 2.32 | 38.92 | -8.27 | 0 | 5.51 | -3.84 | -0.15 | 0 | -5.95 | 0 | 6.97 | 1891.43 | 0 | 0 | 45.59 | 1686.95 | 3.45 | 84.49 | 3.05 | -31.15 | 1.19 | 8.18 | 0.01 | 0.0 | 54.59 | 81.09 |
| 2018 (5) | 1.67 | 735.0 | -4.8 | 0 | 5.73 | 365.85 | -2.94 | 0 | -3.13 | 0 | 0.35 | 169.23 | 0 | 0 | 2.55 | -29.75 | 1.87 | 884.21 | 4.43 | 3064.29 | 1.1 | 450.0 | 0.01 | 0.0 | 30.14 | -47.25 |
| 2017 (4) | 0.2 | 0 | 0.36 | 0 | 1.23 | 0 | 0.03 | 0 | 0.56 | 0 | 0.13 | 8.33 | 0 | 0 | 3.63 | -14.36 | 0.19 | -38.71 | 0.14 | -44.0 | 0.2 | 5.26 | 0.01 | 0.0 | 57.14 | 0 |
| 2016 (3) | -0.18 | 0 | -0.02 | 0 | -1.33 | 0 | -0.17 | 0 | -0.2 | 0 | 0.12 | -57.14 | 0 | 0 | 4.24 | -63.96 | 0.31 | 63.16 | 0.25 | -26.47 | 0.19 | 18.75 | 0.01 | 0.0 | -40.00 | 0 |
| 2015 (2) | 0.09 | -50.0 | 2.39 | 0 | -1.75 | 0 | -0.16 | 0 | 2.48 | 0 | 0.28 | 55.56 | 0 | 0 | 11.76 | 42.48 | 0.19 | -26.92 | 0.34 | 100.0 | 0.16 | 14.29 | 0.01 | 0.0 | 17.65 | -68.63 |
| 2014 (1) | 0.18 | 0 | -3.38 | 0 | 3.68 | -27.84 | -0.02 | 0 | -3.2 | 0 | 0.18 | -95.59 | 0 | 0 | 8.26 | -98.12 | 0.26 | 1200.0 | 0.17 | 325.0 | 0.14 | 366.67 | 0.01 | 0 | 56.25 | 0 |
| 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) | 20.69 | 198.76 | 189.78 | -1.61 | 98.29 | 86.85 | -9.73 | -111.05 | -492.34 | -5.7 | -0.88 | -372.73 | 19.08 | 116.58 | 474.12 | 1.12 | -9.68 | 28.74 | -0.68 | -2166.67 | -6700.0 | 1.99 | -19.14 | -29.5 | 12.17 | 63.8 | -0.16 | 14.47 | 23.46 | 97.41 | 1.75 | 6.71 | 65.09 | 0.81 | -7.95 | 80.0 | 121.49 | 182.58 | 50.42 |
| 24Q2 (19) | -20.95 | -269.36 | -373.86 | -94.15 | -1857.38 | -634.97 | 88.02 | 114.21 | 5742.31 | -5.65 | -279.94 | -11.22 | -115.1 | -1622.49 | -2130.62 | 1.24 | 74.65 | 133.96 | -0.03 | 97.86 | 0 | 2.47 | -0.74 | 46.09 | 7.43 | -16.7 | -44.84 | 11.72 | 63.69 | 69.36 | 1.64 | 43.86 | 59.22 | 0.88 | 14.29 | 151.43 | -147.12 | -207.87 | -259.62 |
| 24Q1 (18) | 12.37 | 7.01 | -37.49 | -4.81 | -1400.0 | -4910.0 | 41.09 | 296.7 | 1027.54 | 3.14 | 423.71 | 77.4 | 7.56 | -36.63 | -61.99 | 0.71 | -23.66 | 7.58 | -1.4 | -1372.73 | -13900.0 | 2.49 | -14.33 | 80.02 | 8.92 | -21.48 | -42.34 | 7.16 | 26.5 | -31.09 | 1.14 | 3.64 | 12.87 | 0.77 | 4.05 | 133.33 | 136.38 | -11.52 | -19.16 |
| 23Q4 (17) | 11.56 | 61.9 | 44.68 | 0.37 | 103.02 | -90.61 | -20.89 | -942.34 | -89.91 | -0.97 | -146.41 | 57.64 | 11.93 | 333.92 | 0.0 | 0.93 | 6.9 | 20.78 | 0.11 | 1200.0 | 257.14 | 2.90 | 2.53 | 99.59 | 11.36 | -6.81 | 72.64 | 5.66 | -22.78 | 40.1 | 1.1 | 3.77 | 6.8 | 0.74 | 64.44 | 164.29 | 154.13 | 90.83 | 3.21 |
| 23Q3 (16) | 7.14 | -6.67 | -12.82 | -12.24 | 4.45 | 72.49 | 2.48 | 258.97 | -92.9 | 2.09 | 141.14 | -55.15 | -5.1 | 1.16 | 85.95 | 0.87 | 64.15 | 38.1 | -0.01 | 0 | 87.5 | 2.83 | 67.57 | 22.33 | 12.19 | -9.5 | 89.58 | 7.33 | 5.92 | 28.82 | 1.06 | 2.91 | 47.22 | 0.45 | 28.57 | 150.0 | 80.77 | -12.37 | -35.01 |
| 23Q2 (15) | 7.65 | -61.34 | 132.52 | -12.81 | -12910.0 | -592.43 | -1.56 | 64.79 | -106.79 | -5.08 | -387.01 | -4518.18 | -5.16 | -125.94 | -458.33 | 0.53 | -19.7 | 70.97 | 0 | 100.0 | 0 | 1.69 | 22.31 | -26.2 | 13.47 | -12.93 | 265.04 | 6.92 | -33.4 | 188.33 | 1.03 | 1.98 | 151.22 | 0.35 | 6.06 | 218.18 | 92.17 | -45.37 | -18.2 |
| 23Q1 (14) | 19.79 | 147.68 | 3041.27 | 0.1 | -97.46 | 124.39 | -4.43 | 59.73 | -366.32 | 1.77 | 177.29 | 336.0 | 19.89 | 66.72 | 8940.91 | 0.66 | -14.29 | 175.0 | -0.01 | 85.71 | 0 | 1.38 | -5.02 | -35.75 | 15.47 | 135.11 | 513.89 | 10.39 | 157.18 | 480.45 | 1.01 | -1.94 | 134.88 | 0.33 | 17.86 | 230.0 | 168.71 | 12.97 | 521.29 |
| 22Q4 (13) | 7.99 | -2.44 | 215.81 | 3.94 | 108.85 | 920.83 | -11.0 | -131.51 | -44.74 | -2.29 | -149.14 | -357.3 | 11.93 | 132.86 | 481.95 | 0.77 | 22.22 | 37.5 | -0.07 | 12.5 | 0 | 1.45 | -37.16 | -70.15 | 6.58 | 2.33 | 253.76 | 4.04 | -29.0 | 188.57 | 1.03 | 43.06 | 139.53 | 0.28 | 55.56 | 250.0 | 149.35 | 20.17 | 12.75 |
| 22Q3 (12) | 8.19 | 148.94 | 113.84 | -44.5 | -2305.41 | -8800.0 | 34.91 | 51.91 | 20635.29 | 4.66 | 4336.36 | 5277.78 | -36.31 | -2621.53 | -1190.39 | 0.63 | 103.23 | 431.58 | -0.08 | 0 | 0 | 2.31 | 1.09 | 244.73 | 6.43 | 74.25 | 196.31 | 5.69 | 137.08 | 312.32 | 0.72 | 75.61 | 56.52 | 0.18 | 63.64 | 80.0 | 124.28 | 10.3 | -37.05 |
| 22Q2 (11) | 3.29 | 422.22 | -52.25 | -1.85 | -351.22 | -0.54 | 22.98 | 2518.95 | 1303.14 | -0.11 | 85.33 | -22.22 | 1.44 | 554.55 | -71.49 | 0.31 | 29.17 | -55.71 | 0 | 0 | 0 | 2.29 | 6.48 | -60.98 | 3.69 | 46.43 | 91.19 | 2.4 | 34.08 | 73.91 | 0.41 | -4.65 | -12.77 | 0.11 | 10.0 | 22.22 | 112.67 | 314.92 | -68.28 |
| 22Q1 (10) | 0.63 | -75.1 | 170.0 | -0.41 | 14.58 | -173.21 | -0.95 | 87.5 | -141.85 | -0.75 | -184.27 | -635.71 | 0.22 | -89.27 | 164.71 | 0.24 | -57.14 | -57.14 | 0 | 0 | 0 | 2.15 | -55.88 | -47.55 | 2.52 | 35.48 | -44.0 | 1.79 | 27.86 | -46.41 | 0.43 | 0.0 | -4.44 | 0.1 | 25.0 | 400.0 | 27.16 | -79.5 | 214.96 |
| 21Q4 (9) | 2.53 | -33.94 | 3262.5 | -0.48 | 4.0 | 96.74 | -7.6 | -4370.59 | -155.35 | 0.89 | 1088.89 | 123.36 | 2.05 | -38.44 | 113.83 | 0.56 | 394.74 | 2900.0 | 0 | 0 | 0 | 4.87 | 404.73 | 1726.43 | 1.86 | -14.29 | 264.71 | 1.4 | 1.45 | -67.82 | 0.43 | -6.52 | 2.38 | 0.08 | -20.0 | -42.86 | 132.46 | -32.91 | 8229.78 |
| 21Q3 (8) | 3.83 | -44.41 | 3091.67 | -0.5 | 72.83 | 41.18 | -0.17 | 91.1 | -136.17 | -0.09 | 0.0 | 25.0 | 3.33 | -34.06 | 556.16 | -0.19 | -127.14 | -123.17 | 0 | 0 | 0 | -1.60 | -127.26 | -107.74 | 2.17 | 12.44 | 201.39 | 1.38 | 0.0 | 150.91 | 0.46 | -2.13 | 70.37 | 0.1 | 11.11 | 400.0 | 197.42 | -44.41 | 1281.96 |
| 21Q2 (7) | 6.89 | 865.56 | 1502.33 | -1.84 | -428.57 | -222.81 | -1.91 | -184.14 | -645.71 | -0.09 | -164.29 | -550.0 | 5.05 | 1585.29 | 3707.14 | 0.7 | 25.0 | 22.81 | 0 | 0 | 0 | 5.86 | 43.11 | -62.77 | 1.93 | -57.11 | 232.76 | 1.38 | -58.68 | 220.93 | 0.47 | 4.44 | 74.07 | 0.09 | 350.0 | 800.0 | 355.15 | 1603.49 | 486.42 |
| 21Q1 (6) | -0.9 | -1025.0 | -168.7 | 0.56 | 103.8 | -28.21 | 2.27 | -83.47 | 86.07 | 0.14 | 103.67 | 333.33 | -0.34 | 97.71 | -116.27 | 0.56 | 2900.0 | 366.67 | 0 | 0 | 0 | 4.10 | 1468.25 | 27.33 | 4.5 | 782.35 | 900.0 | 3.34 | -23.22 | 659.09 | 0.45 | 7.14 | 60.71 | 0.02 | -85.71 | 0 | -23.62 | -1349.8 | -112.98 |
| 20Q4 (5) | -0.08 | -166.67 | -366.67 | -14.74 | -1634.12 | -114.87 | 13.73 | 2821.28 | 124.71 | -3.81 | -3075.0 | -6250.0 | -14.82 | -1930.14 | -116.98 | -0.02 | -102.44 | -100.31 | 0 | 0 | 0 | -0.30 | -101.45 | -100.18 | 0.51 | -29.17 | 2.0 | 4.35 | 690.91 | 806.25 | 0.42 | 55.56 | 50.0 | 0.14 | 600.0 | 0 | -1.63 | -111.41 | -141.28 |
| 20Q3 (4) | 0.12 | -72.09 | 0.0 | -0.85 | -49.12 | 0.0 | 0.47 | 34.29 | 0.0 | -0.12 | -700.0 | 0.0 | -0.73 | -421.43 | 0.0 | 0.82 | 43.86 | 0.0 | 0 | 0 | 0.0 | 20.65 | 31.18 | 0.0 | 0.72 | 24.14 | 0.0 | 0.55 | 27.91 | 0.0 | 0.27 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 14.29 | -76.41 | 0.0 |
| 20Q2 (3) | 0.43 | -67.18 | 0.0 | -0.57 | -173.08 | 0.0 | 0.35 | -71.31 | 0.0 | 0.02 | 133.33 | 0.0 | -0.14 | -106.7 | 0.0 | 0.57 | 375.0 | 0.0 | 0 | 0 | 0.0 | 15.75 | 389.43 | 0.0 | 0.58 | 28.89 | 0.0 | 0.43 | -2.27 | 0.0 | 0.27 | -3.57 | 0.0 | 0.01 | 0 | 0.0 | 60.56 | -66.71 | 0.0 |
| 20Q1 (2) | 1.31 | 4266.67 | 0.0 | 0.78 | 111.37 | 0.0 | 1.22 | -80.03 | 0.0 | -0.06 | 0.0 | 0.0 | 2.09 | 130.6 | 0.0 | 0.12 | -98.13 | 0.0 | 0 | 0 | 0.0 | 3.22 | -98.04 | 0.0 | 0.45 | -10.0 | 0.0 | 0.44 | -8.33 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0.0 | 181.94 | 4509.26 | 0.0 |
| 19Q4 (1) | 0.03 | 0.0 | 0.0 | -6.86 | 0.0 | 0.0 | 6.11 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -6.83 | 0.0 | 0.0 | 6.42 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 164.19 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.95 | 0.0 | 0.0 |
