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) | 50.03 | 18.7 | -7.37 | 0 | -67.16 | 0 | -6.53 | 0 | 42.66 | 87.6 | 15.72 | -25.85 | 0.37 | -79.78 | 8.47 | -31.36 | 29.31 | 35.44 | 23.69 | 31.61 | 24.75 | -4.44 | 0.2 | -33.33 | 102.86 | 7.86 |
| 2022 (9) | 42.15 | 17.51 | -19.41 | 0 | 4.5 | 0 | 0.1 | -72.97 | 22.74 | 23.72 | 21.2 | 14.29 | 1.83 | 1043.75 | 12.34 | 7.35 | 21.64 | 25.38 | 18.0 | 58.45 | 25.9 | -3.68 | 0.3 | -21.05 | 95.36 | 2.7 |
| 2021 (8) | 35.87 | -8.61 | -17.49 | 0 | -7.69 | 0 | 0.37 | 0 | 18.38 | -7.87 | 18.55 | -8.62 | 0.16 | 0 | 11.50 | -19.22 | 17.26 | 68.06 | 11.36 | 92.54 | 26.89 | -2.4 | 0.38 | 18.75 | 92.86 | -20.11 |
| 2020 (7) | 39.25 | 13.8 | -19.3 | 0 | -27.85 | 0 | -1.31 | 0 | 19.95 | 79.57 | 20.3 | -28.12 | 0 | 0 | 14.24 | -21.41 | 10.27 | -15.75 | 5.9 | -8.39 | 27.55 | -1.64 | 0.32 | -27.27 | 116.23 | 17.58 |
| 2019 (6) | 34.49 | -10.07 | -23.38 | 0 | -5.21 | 0 | 1.97 | 49.24 | 11.11 | 0 | 28.24 | -35.11 | 0 | 0 | 18.11 | -32.56 | 12.19 | -16.1 | 6.44 | -31.34 | 28.01 | 8.31 | 0.44 | 51.72 | 98.85 | -8.42 |
| 2018 (5) | 38.35 | 31.29 | -45.56 | 0 | 3.26 | -78.99 | 1.32 | 0 | -7.21 | 0 | 43.52 | 0.86 | 0 | 0 | 26.86 | 0.3 | 14.53 | -18.05 | 9.38 | -6.39 | 25.86 | 7.39 | 0.29 | 52.63 | 107.94 | 26.71 |
| 2017 (4) | 29.21 | 5.26 | -37.91 | 0 | 15.52 | 92.56 | -0.4 | 0 | -8.7 | 0 | 43.15 | 7.85 | 0 | 0 | 26.78 | 5.67 | 17.73 | -3.27 | 10.02 | -15.94 | 24.08 | 4.6 | 0.19 | 11.76 | 85.19 | 7.78 |
| 2016 (3) | 27.75 | -3.91 | -42.81 | 0 | 8.06 | 148.77 | -3.25 | 0 | -15.06 | 0 | 40.01 | 25.23 | -0.53 | 0 | 25.34 | 19.53 | 18.33 | -6.14 | 11.92 | -23.88 | 23.02 | 7.52 | 0.17 | -15.0 | 79.04 | 2.0 |
| 2015 (2) | 28.88 | -19.51 | -31.65 | 0 | 3.24 | 87.28 | -3.19 | 0 | -2.77 | 0 | 31.95 | -5.36 | 0 | 0 | 21.20 | -7.6 | 19.53 | 1.4 | 15.66 | -6.23 | 21.41 | 5.31 | 0.2 | -4.76 | 77.49 | -19.57 |
| 2014 (1) | 35.88 | 33.38 | -34.36 | 0 | 1.73 | -88.57 | -3.81 | 0 | 1.52 | 0 | 33.76 | -10.9 | -0.36 | 0 | 22.95 | -17.4 | 19.26 | 20.38 | 16.7 | 24.91 | 20.33 | -0.54 | 0.21 | -4.55 | 96.35 | 21.89 |
| 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) | 8.42 | -10.81 | -52.08 | -4.0 | -21.21 | 41.0 | -7.44 | -4033.33 | 30.47 | -1.55 | -274.16 | -127.94 | 4.42 | -28.01 | -59.04 | 4.23 | 30.56 | -51.6 | 0 | 0 | -100.0 | 8.55 | 34.49 | -55.37 | 9.22 | -6.87 | 21.96 | 6.39 | -21.4 | 2.9 | 5.83 | -3.64 | -1.85 | 0.07 | 16.67 | 75.0 | 68.51 | 3.35 | -52.47 |
| 24Q2 (19) | 9.44 | -40.63 | 153.08 | -3.3 | 48.68 | -218.28 | -0.18 | 95.83 | 98.67 | 0.89 | -43.67 | 127.81 | 6.14 | -35.16 | -5.83 | 3.24 | -50.23 | -30.62 | 0 | 0 | -100.0 | 6.36 | -52.64 | -39.66 | 9.9 | -3.32 | 55.42 | 8.13 | -8.24 | 22.44 | 6.05 | 1.0 | 0.0 | 0.06 | -14.29 | 20.0 | 66.29 | -37.79 | 126.42 |
| 24Q1 (18) | 15.9 | 83.82 | -20.82 | -6.43 | -365.7 | -10.86 | -4.32 | 76.26 | 82.55 | 1.58 | 538.89 | -63.43 | 9.47 | -14.45 | -33.68 | 6.51 | 397.26 | 58.01 | 0 | 100.0 | -100.0 | 13.42 | 404.67 | 49.31 | 10.24 | 27.36 | 39.7 | 8.86 | 39.31 | 97.77 | 5.99 | -5.67 | -6.55 | 0.07 | 75.0 | 0.0 | 106.57 | 57.08 | -41.83 |
| 23Q4 (17) | 8.65 | -50.77 | 0.93 | 2.42 | 135.69 | 163.02 | -18.2 | -70.09 | -236.41 | -0.36 | 47.06 | -154.55 | 11.07 | 2.59 | 134.04 | -2.19 | -125.06 | -132.44 | -0.37 | -260.87 | -138.54 | -4.40 | -123.0 | -129.21 | 8.04 | 6.35 | 10.74 | 6.36 | 2.42 | 84.35 | 6.35 | 6.9 | -0.63 | 0.04 | 0.0 | -50.0 | 67.84 | -52.93 | -21.47 |
| 23Q3 (16) | 17.57 | 371.05 | 11.41 | -6.78 | -343.01 | -99.41 | -10.7 | 20.74 | -215.63 | -0.68 | 78.75 | 2.86 | 10.79 | 65.49 | -12.77 | 8.74 | 87.15 | 157.06 | 0.23 | -96.77 | 560.0 | 19.15 | 81.82 | 154.69 | 7.56 | 18.68 | 45.66 | 6.21 | -6.48 | 16.51 | 5.94 | -1.82 | -8.33 | 0.04 | -20.0 | -50.0 | 144.13 | 392.3 | 8.67 |
| 23Q2 (15) | 3.73 | -81.42 | -61.31 | 2.79 | 148.1 | 147.29 | -13.5 | 45.48 | -523.2 | -3.2 | -174.07 | -342.42 | 6.52 | -54.34 | 74.33 | 4.67 | 13.35 | -6.6 | 7.11 | 1821.62 | 8787.5 | 10.53 | 17.18 | -12.52 | 6.37 | -13.1 | 10.78 | 6.64 | 48.21 | 46.26 | 6.05 | -5.62 | -6.78 | 0.05 | -28.57 | -28.57 | 29.28 | -84.02 | -66.29 |
| 23Q1 (14) | 20.08 | 134.31 | 145.78 | -5.8 | -51.04 | 7.5 | -24.76 | -357.67 | -345.15 | 4.32 | 554.55 | 466.1 | 14.28 | 201.9 | 651.58 | 4.12 | -38.96 | -31.79 | 0.37 | -61.46 | -55.95 | 8.99 | -40.4 | -40.15 | 7.33 | 0.96 | 113.08 | 4.48 | 29.86 | -4.27 | 6.41 | 0.31 | -1.99 | 0.07 | -12.5 | 0.0 | 183.21 | 112.07 | 153.18 |
| 22Q4 (13) | 8.57 | -45.66 | -12.55 | -3.84 | -12.94 | -11.95 | -5.41 | -59.59 | -1602.78 | 0.66 | 194.29 | 1550.0 | 4.73 | -61.76 | -25.75 | 6.75 | 98.53 | 56.98 | 0.96 | 2020.0 | 500.0 | 15.08 | 100.57 | 43.47 | 7.26 | 39.88 | 66.51 | 3.45 | -35.27 | 6.48 | 6.39 | -1.39 | -4.77 | 0.08 | 0.0 | -42.86 | 86.39 | -34.86 | -11.05 |
| 22Q3 (12) | 15.77 | 63.59 | 110.27 | -3.4 | 42.37 | 26.09 | -3.39 | -206.27 | -32.42 | -0.7 | -153.03 | -89.19 | 12.37 | 230.75 | 326.55 | 3.4 | -32.0 | -25.27 | -0.05 | -162.5 | 0 | 7.52 | -37.55 | -34.31 | 5.19 | -9.74 | 14.07 | 5.33 | 17.4 | 78.86 | 6.48 | -0.15 | -3.43 | 0.08 | 14.29 | 0.0 | 132.63 | 52.72 | 72.78 |
| 22Q2 (11) | 9.64 | 17.99 | -9.06 | -5.9 | 5.9 | -41.15 | 3.19 | -68.42 | 183.95 | 1.32 | 211.86 | 109.52 | 3.74 | 96.84 | -41.74 | 5.0 | -17.22 | 20.19 | 0.08 | -90.48 | 0 | 12.04 | -19.83 | 14.58 | 5.75 | 67.15 | 50.13 | 4.54 | -2.99 | 98.25 | 6.49 | -0.76 | -2.84 | 0.07 | 0.0 | -12.5 | 86.85 | 20.01 | -25.85 |
| 22Q1 (10) | 8.17 | -16.63 | 2.51 | -6.27 | -82.8 | -18.98 | 10.1 | 2705.56 | 697.63 | -1.18 | -3050.0 | -1785.71 | 1.9 | -70.17 | -29.63 | 6.04 | 40.47 | 9.03 | 0.84 | 425.0 | 0 | 15.02 | 42.87 | 11.33 | 3.44 | -21.1 | -24.06 | 4.68 | 44.44 | 64.21 | 6.54 | -2.53 | -3.68 | 0.07 | -50.0 | -22.22 | 72.36 | -25.49 | -11.65 |
| 21Q4 (9) | 9.8 | 30.67 | -14.04 | -3.43 | 25.43 | 3.65 | 0.36 | 114.06 | 101.9 | 0.04 | 110.81 | 0 | 6.37 | 119.66 | -18.75 | 4.3 | -5.49 | 67.97 | 0.16 | 0 | 0 | 10.51 | -8.17 | 60.0 | 4.36 | -4.18 | 21.11 | 3.24 | 8.72 | 47.27 | 6.71 | 0.0 | -1.18 | 0.14 | 75.0 | 75.0 | 97.13 | 26.52 | -22.73 |
| 21Q3 (8) | 7.5 | -29.25 | -42.26 | -4.6 | -10.05 | -28.13 | -2.56 | 32.63 | 53.87 | -0.37 | -158.73 | 71.76 | 2.9 | -54.83 | -69.15 | 4.55 | 9.38 | -13.66 | 0 | 0 | 0 | 11.45 | 8.93 | -16.9 | 4.55 | 18.8 | 71.05 | 2.98 | 30.13 | 25.74 | 6.71 | 0.45 | -2.61 | 0.08 | 0.0 | 14.29 | 76.77 | -34.46 | -44.86 |
| 21Q2 (7) | 10.6 | 33.0 | 206.36 | -4.18 | 20.68 | -12.97 | -3.8 | -124.85 | -88.12 | 0.63 | 800.0 | -16.0 | 6.42 | 137.78 | 2775.0 | 4.16 | -24.91 | -19.07 | 0 | 0 | 0 | 10.51 | -22.1 | -45.09 | 3.83 | -15.45 | 907.89 | 2.29 | -19.65 | 382.72 | 6.68 | -1.62 | -3.33 | 0.08 | -11.11 | 14.29 | 117.13 | 42.99 | 108.87 |
| 21Q1 (6) | 7.97 | -30.09 | -30.09 | -5.27 | -48.03 | 37.63 | -1.69 | 91.06 | -23.36 | 0.07 | 0 | 109.21 | 2.7 | -65.56 | -8.47 | 5.54 | 116.41 | -24.42 | 0 | 0 | 0 | 13.49 | 105.34 | -29.13 | 4.53 | 25.83 | 24.79 | 2.85 | 29.55 | 32.56 | 6.79 | 0.0 | -2.44 | 0.09 | 12.5 | 0.0 | 81.91 | -34.83 | -33.9 |
| 20Q4 (5) | 11.4 | -12.24 | -8.06 | -3.56 | 0.84 | 40.07 | -18.91 | -240.72 | -1869.79 | 0 | 100.0 | -100.0 | 7.84 | -16.6 | 21.36 | 2.56 | -51.42 | -59.24 | 0 | 0 | 0 | 6.57 | -52.31 | -57.73 | 3.6 | 35.34 | 46.94 | 2.2 | -7.17 | 279.31 | 6.79 | -1.45 | -2.58 | 0.08 | 14.29 | -27.27 | 125.69 | -9.72 | -22.36 |
| 20Q3 (4) | 12.99 | 275.43 | 0.0 | -3.59 | 2.97 | 0.0 | -5.55 | -174.75 | 0.0 | -1.31 | -274.67 | 0.0 | 9.4 | 4016.67 | 0.0 | 5.27 | 2.53 | 0.0 | 0 | 0 | 0.0 | 13.77 | -28.02 | 0.0 | 2.66 | 600.0 | 0.0 | 2.37 | 392.59 | 0.0 | 6.89 | -0.29 | 0.0 | 0.07 | 0.0 | 0.0 | 139.23 | 148.28 | 0.0 |
| 20Q2 (3) | 3.46 | -69.65 | 0.0 | -3.7 | 56.21 | 0.0 | -2.02 | -47.45 | 0.0 | 0.75 | 198.68 | 0.0 | -0.24 | -108.14 | 0.0 | 5.14 | -29.88 | 0.0 | 0 | 0 | 0.0 | 19.14 | 0.54 | 0.0 | 0.38 | -89.53 | 0.0 | -0.81 | -137.67 | 0.0 | 6.91 | -0.72 | 0.0 | 0.07 | -22.22 | 0.0 | 56.08 | -54.74 | 0.0 |
| 20Q1 (2) | 11.4 | -8.06 | 0.0 | -8.45 | -42.26 | 0.0 | -1.37 | -42.71 | 0.0 | -0.76 | -261.7 | 0.0 | 2.95 | -54.33 | 0.0 | 7.33 | 16.72 | 0.0 | 0 | 0 | 0.0 | 19.03 | 22.48 | 0.0 | 3.63 | 48.16 | 0.0 | 2.15 | 270.69 | 0.0 | 6.96 | -0.14 | 0.0 | 0.09 | -18.18 | 0.0 | 123.91 | -23.45 | 0.0 |
| 19Q4 (1) | 12.4 | 0.0 | 0.0 | -5.94 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 6.46 | 0.0 | 0.0 | 6.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 15.54 | 0.0 | 0.0 | 2.45 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 6.97 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 161.88 | 0.0 | 0.0 |
