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) | 7.99 | -60.97 | -33.98 | 0 | 22.68 | 0 | 0.12 | -87.23 | -25.99 | 0 | 11.12 | -21.19 | -1.62 | 0 | 16.38 | -26.63 | 19.81 | 8.85 | 16.56 | 7.39 | 9.23 | -0.11 | 0.14 | 55.56 | 30.81 | -62.74 |
| 2022 (9) | 20.47 | -22.26 | -14.29 | 0 | -6.23 | 0 | 0.94 | 0 | 6.18 | -21.17 | 14.11 | -23.36 | 0 | 0 | 22.32 | -32.16 | 18.2 | 24.66 | 15.42 | 23.46 | 9.24 | 41.72 | 0.09 | 125.0 | 82.71 | -40.16 |
| 2021 (8) | 26.33 | 120.52 | -18.49 | 0 | -1.72 | 0 | -0.12 | 0 | 7.84 | 65.05 | 18.41 | 158.93 | 0 | 0 | 32.90 | 84.1 | 14.6 | 70.56 | 12.49 | 74.69 | 6.52 | 7.59 | 0.04 | 33.33 | 138.22 | 53.26 |
| 2020 (7) | 11.94 | 54.66 | -7.19 | 0 | -0.44 | 0 | 0.45 | 18.42 | 4.75 | 0 | 7.11 | -43.84 | 0 | 0 | 17.87 | -52.63 | 8.56 | 44.59 | 7.15 | 50.53 | 6.06 | -11.53 | 0.03 | 50.0 | 90.18 | 35.74 |
| 2019 (6) | 7.72 | -30.51 | -11.91 | 0 | 8.07 | 43.34 | 0.38 | 52.0 | -4.19 | 0 | 12.66 | -27.28 | 0 | 0 | 37.73 | -32.09 | 5.92 | -25.16 | 4.75 | -12.2 | 6.85 | 33.53 | 0.02 | 100.0 | 66.44 | -36.91 |
| 2018 (5) | 11.11 | 6.21 | -18.29 | 0 | 5.63 | 0 | 0.25 | -26.47 | -7.18 | 0 | 17.41 | 168.67 | 0 | 0 | 55.57 | 87.12 | 7.91 | 121.57 | 5.41 | 78.55 | 5.13 | 93.58 | 0.01 | -50.0 | 105.31 | -42.61 |
| 2017 (4) | 10.46 | 602.01 | -6.82 | 0 | -0.37 | 0 | 0.34 | -51.43 | 3.64 | 600.0 | 6.48 | 612.09 | 0 | 0 | 29.70 | 441.41 | 3.57 | 50.63 | 3.03 | 62.03 | 2.65 | 9.96 | 0.02 | -33.33 | 183.51 | 430.82 |
| 2016 (3) | 1.49 | -57.91 | -0.97 | 0 | -0.97 | 0 | 0.7 | 600.0 | 0.52 | 0 | 0.91 | -80.39 | 0 | 0 | 5.49 | -84.54 | 2.37 | 72.99 | 1.87 | 47.24 | 2.41 | 17.56 | 0.03 | 0.0 | 34.57 | -67.28 |
| 2015 (2) | 3.54 | 75.25 | -4.34 | 0 | 0.03 | -99.04 | 0.1 | -47.37 | -0.8 | 0 | 4.64 | 53.14 | 0 | 0 | 35.47 | 7.83 | 1.37 | 132.2 | 1.27 | 84.06 | 2.05 | 60.16 | 0.03 | 200.0 | 105.67 | 3.58 |
| 2014 (1) | 2.02 | 369.77 | -3.16 | 0 | 3.14 | 46.73 | 0.19 | 0 | -1.14 | 0 | 3.03 | 0.66 | 0 | 0 | 32.90 | -35.62 | 0.59 | 96.67 | 0.69 | 53.33 | 1.28 | 58.02 | 0.01 | 0 | 102.02 | 198.94 |
| 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) | 17.17 | 378.27 | 119.85 | -6.11 | -87.42 | 64.48 | -5.61 | -450.0 | -124.68 | 0.63 | 800.0 | 1000.0 | 11.06 | 3251.52 | 217.78 | 2.63 | 71.9 | 52.02 | -0.02 | -200.0 | 97.59 | 15.85 | 69.72 | 53.67 | 4.7 | -12.96 | 8.8 | 4.38 | -7.79 | 15.87 | 1.67 | -5.11 | -27.07 | 0.05 | 0.0 | 66.67 | 281.48 | 414.34 | 119.85 |
| 24Q2 (19) | 3.59 | -63.44 | -63.37 | -3.26 | 69.95 | -7.24 | -1.02 | 63.31 | 84.26 | -0.09 | 72.73 | -156.25 | 0.33 | 132.04 | -95.12 | 1.53 | -94.09 | -21.54 | 0.02 | 101.77 | 0 | 9.34 | -93.77 | -22.64 | 5.4 | -8.78 | 23.85 | 4.75 | -6.86 | 29.78 | 1.76 | -12.0 | -25.74 | 0.05 | 25.0 | 66.67 | 54.73 | -60.21 | -66.16 |
| 24Q1 (18) | 9.82 | 256.12 | 395.78 | -10.85 | -45.25 | -73.32 | -2.78 | -153.26 | -329.75 | -0.33 | -157.89 | 40.0 | -1.03 | 92.51 | 89.25 | 25.87 | 304.22 | 2411.65 | -1.13 | -43.04 | 0 | 149.97 | 377.56 | 2025.8 | 5.92 | -15.19 | 43.0 | 5.1 | -11.15 | 50.89 | 2.0 | -8.68 | -15.97 | 0.04 | 33.33 | 33.33 | 137.54 | 274.05 | 339.86 |
| 23Q4 (17) | -6.29 | -180.54 | -200.16 | -7.47 | 56.57 | -408.16 | 5.22 | -77.03 | 627.27 | 0.57 | 914.29 | -6.56 | -13.76 | -46.54 | -386.07 | 6.4 | 269.94 | 344.44 | -0.79 | 4.82 | 0 | 31.40 | 204.41 | 287.31 | 6.98 | 61.57 | 32.45 | 5.74 | 51.85 | 36.99 | 2.19 | -4.37 | -8.37 | 0.03 | 0.0 | 0.0 | -79.02 | -161.72 | -183.17 |
| 23Q3 (16) | 7.81 | -20.31 | 55.58 | -17.2 | -465.79 | -845.05 | 22.73 | 450.77 | 381.66 | -0.07 | -143.75 | -116.67 | -9.39 | -238.91 | -393.44 | 1.73 | -11.28 | 0.58 | -0.83 | 0 | 0 | 10.32 | -14.56 | -1.52 | 4.32 | -0.92 | -7.69 | 3.78 | 3.28 | -10.21 | 2.29 | -3.38 | -3.78 | 0.03 | 0.0 | 50.0 | 128.03 | -20.83 | 68.59 |
| 23Q2 (15) | 9.8 | 395.18 | 118.26 | -3.04 | 51.44 | 46.67 | -6.48 | -635.54 | -920.25 | 0.16 | 129.09 | 900.0 | 6.76 | 170.56 | 658.68 | 1.95 | 89.32 | -65.67 | 0 | 0 | 0 | 12.07 | 71.15 | -69.92 | 4.36 | 5.31 | 6.86 | 3.66 | 8.28 | 7.02 | 2.37 | -0.42 | 2.16 | 0.03 | 0.0 | 50.0 | 161.72 | 382.03 | 107.46 |
| 23Q1 (14) | -3.32 | -152.87 | -170.79 | -6.26 | -325.85 | -18.34 | 1.21 | 222.22 | -40.69 | -0.55 | -190.16 | -587.5 | -9.58 | -299.17 | -1496.67 | 1.03 | -28.47 | -80.49 | 0 | 0 | 0 | 7.05 | -12.99 | -80.12 | 4.14 | -21.44 | -0.96 | 3.38 | -19.33 | -6.11 | 2.38 | -0.42 | 11.21 | 0.03 | 0.0 | 50.0 | -57.34 | -160.35 | -170.42 |
| 22Q4 (13) | 6.28 | 25.1 | -7.92 | -1.47 | 19.23 | 71.23 | -0.99 | 87.73 | -335.71 | 0.61 | 45.24 | 281.25 | 4.81 | 50.31 | 181.29 | 1.44 | -16.28 | -71.6 | 0 | 0 | 0 | 8.11 | -22.6 | -75.15 | 5.27 | 12.61 | 21.71 | 4.19 | -0.48 | 14.17 | 2.39 | 0.42 | 16.02 | 0.03 | 50.0 | 50.0 | 95.01 | 25.1 | -19.9 |
| 22Q3 (12) | 5.02 | 11.8 | -33.16 | -1.82 | 68.07 | 72.55 | -8.07 | -1121.52 | -452.74 | 0.42 | 2200.0 | 27.27 | 3.2 | 364.46 | 263.64 | 1.72 | -69.72 | -73.86 | 0 | 0 | 0 | 10.48 | -73.9 | -75.91 | 4.68 | 14.71 | 11.96 | 4.21 | 23.1 | 16.62 | 2.38 | 2.59 | 37.57 | 0.02 | 0.0 | 100.0 | 75.95 | -2.57 | -45.9 |
| 22Q2 (11) | 4.49 | -4.26 | 47.21 | -5.7 | -7.75 | -40.74 | 0.79 | -61.27 | 1875.0 | -0.02 | 75.0 | 96.0 | -1.21 | -101.67 | -21.0 | 5.68 | 7.58 | 38.54 | 0 | 0 | 0 | 40.14 | 13.13 | 35.21 | 4.08 | -2.39 | 18.95 | 3.42 | -5.0 | 15.93 | 2.32 | 8.41 | 66.91 | 0.02 | 0.0 | 100.0 | 77.95 | -4.26 | 11.18 |
| 22Q1 (10) | 4.69 | -31.23 | -47.54 | -5.29 | -3.52 | -95.93 | 2.04 | 385.71 | 379.45 | -0.08 | -150.0 | 33.33 | -0.6 | -135.09 | -109.62 | 5.28 | 4.14 | 98.5 | 0 | 0 | 0 | 35.48 | 8.76 | 52.87 | 4.18 | -3.46 | 57.74 | 3.6 | -1.91 | 60.0 | 2.14 | 3.88 | 58.52 | 0.02 | 0.0 | 100.0 | 81.42 | -31.35 | -67.12 |
| 21Q4 (9) | 6.82 | -9.19 | 156.39 | -5.11 | 22.93 | -93.56 | 0.42 | 128.77 | -58.42 | 0.16 | -51.52 | -51.52 | 1.71 | 94.32 | 8450.0 | 5.07 | -22.95 | 9.98 | 0 | 0 | 0 | 32.63 | -24.98 | -0.0 | 4.33 | 3.59 | 24.07 | 3.67 | 1.66 | 30.6 | 2.06 | 19.08 | 50.36 | 0.02 | 100.0 | 100.0 | 118.61 | -15.51 | 86.83 |
| 21Q3 (8) | 7.51 | 146.23 | 120.88 | -6.63 | -63.7 | -537.5 | -1.46 | -3750.0 | -16.8 | 0.33 | 166.0 | 65.0 | 0.88 | 188.0 | -62.71 | 6.58 | 60.49 | 545.1 | 0 | 0 | 0 | 43.49 | 46.49 | 329.78 | 4.18 | 21.87 | 80.95 | 3.61 | 22.37 | 77.83 | 1.73 | 24.46 | 15.33 | 0.01 | 0.0 | 0.0 | 140.37 | 100.21 | 46.15 |
| 21Q2 (7) | 3.05 | -65.88 | -4.69 | -4.05 | -50.0 | -314.29 | 0.04 | 105.48 | -88.57 | -0.5 | -316.67 | -733.33 | -1.0 | -116.03 | -119.65 | 4.1 | 54.14 | 314.14 | 0 | 0 | 0 | 29.69 | 27.91 | 150.4 | 3.43 | 29.43 | 100.58 | 2.95 | 31.11 | 110.71 | 1.39 | 2.96 | -11.46 | 0.01 | 0.0 | 0.0 | 70.11 | -71.69 | -34.71 |
| 21Q1 (6) | 8.94 | 236.09 | 232.34 | -2.7 | -2.27 | 50.0 | -0.73 | -172.28 | -35.19 | -0.12 | -136.36 | -500.0 | 6.24 | 31100.0 | 330.26 | 2.66 | -42.3 | 432.0 | 0 | 0 | 0 | 23.21 | -28.86 | 234.71 | 2.65 | -24.07 | 152.38 | 2.25 | -19.93 | 147.25 | 1.35 | -1.46 | -16.67 | 0.01 | 0.0 | 0.0 | 247.65 | 290.09 | 133.84 |
| 20Q4 (5) | 2.66 | -21.76 | -1.12 | -2.64 | -153.85 | -613.51 | 1.01 | 180.8 | 172.66 | 0.33 | 65.0 | 312.5 | 0.02 | -99.15 | -99.14 | 4.61 | 351.96 | 1180.56 | 0 | 0 | 0 | 32.63 | 222.42 | 805.36 | 3.49 | 51.08 | 78.97 | 2.81 | 38.42 | 58.76 | 1.37 | -8.67 | -19.88 | 0.01 | 0.0 | 0.0 | 63.48 | -33.9 | -17.64 |
| 20Q3 (4) | 3.4 | 6.25 | 0.0 | -1.04 | -155.03 | 0.0 | -1.25 | -457.14 | 0.0 | 0.2 | 433.33 | 0.0 | 2.36 | -53.63 | 0.0 | 1.02 | 3.03 | 0.0 | 0 | 0 | 0.0 | 10.12 | -14.65 | 0.0 | 2.31 | 35.09 | 0.0 | 2.03 | 45.0 | 0.0 | 1.5 | -4.46 | 0.0 | 0.01 | 0.0 | 0.0 | 96.05 | -10.56 | 0.0 |
| 20Q2 (3) | 3.2 | 18.96 | 0.0 | 1.89 | 135.0 | 0.0 | 0.35 | 164.81 | 0.0 | -0.06 | -200.0 | 0.0 | 5.09 | 287.82 | 0.0 | 0.99 | 98.0 | 0.0 | 0 | 0 | 0.0 | 11.86 | 70.97 | 0.0 | 1.71 | 62.86 | 0.0 | 1.4 | 53.85 | 0.0 | 1.57 | -3.09 | 0.0 | 0.01 | 0.0 | 0.0 | 107.38 | 1.39 | 0.0 |
| 20Q1 (2) | 2.69 | 0.0 | 0.0 | -5.4 | -1359.46 | 0.0 | -0.54 | 61.15 | 0.0 | -0.02 | -125.0 | 0.0 | -2.71 | -216.81 | 0.0 | 0.5 | 38.89 | 0.0 | 0 | 0 | 0.0 | 6.93 | 92.44 | 0.0 | 1.05 | -46.15 | 0.0 | 0.91 | -48.59 | 0.0 | 1.62 | -5.26 | 0.0 | 0.01 | 0.0 | 0.0 | 105.91 | 37.4 | 0.0 |
| 19Q4 (1) | 2.69 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | -1.39 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 2.32 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.60 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 1.71 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 77.08 | 0.0 | 0.0 |
