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) | 165.13 | -48.89 | -122.51 | 0 | -118.11 | 0 | 1.34 | -27.57 | 42.62 | -72.39 | 117.79 | -30.39 | -0.04 | 0 | 27.88 | 6.5 | 63.3 | -73.15 | 58.17 | -70.04 | 58.96 | 35.73 | 0 | 0 | 140.98 | 3.68 |
| 2022 (9) | 323.07 | 102.82 | -168.69 | 0 | -86.65 | 0 | 1.85 | 0 | 154.38 | 46.5 | 169.22 | 100.24 | -0.06 | 0 | 26.18 | 61.77 | 235.75 | 83.16 | 194.16 | 83.48 | 43.44 | 19.54 | 0 | 0 | 135.97 | 21.35 |
| 2021 (8) | 159.29 | 141.82 | -53.91 | 0 | -28.92 | 0 | -0.28 | 0 | 105.38 | 3732.0 | 84.51 | 14.87 | -0.01 | 0 | 16.18 | -15.29 | 128.71 | 213.32 | 105.82 | 188.65 | 36.34 | 23.9 | 0 | 0 | 112.05 | 12.25 |
| 2020 (7) | 65.87 | 158.82 | -63.12 | 0 | 1.05 | 0 | 1.33 | 47.78 | 2.75 | 0 | 73.57 | 90.69 | 0 | 0 | 19.10 | 53.96 | 41.08 | 5685.92 | 36.66 | 1090.26 | 29.33 | 11.31 | 0 | 0 | 99.82 | 15.51 |
| 2019 (6) | 25.45 | 610.89 | -78.0 | 0 | -1.94 | 0 | 0.9 | -48.86 | -52.55 | 0 | 38.58 | 69.21 | 0.01 | 0 | 12.41 | 56.91 | 0.71 | 0 | 3.08 | 0 | 26.35 | 10.76 | 0.02 | 0.0 | 86.42 | 333.78 |
| 2018 (5) | 3.58 | -32.07 | 3.43 | 0 | -16.9 | 0 | 1.76 | 0 | 7.01 | 0 | 22.8 | 30.43 | 0 | 0 | 7.91 | 20.44 | -11.86 | 0 | -5.84 | 0 | 23.79 | -6.15 | 0.02 | 0.0 | 19.92 | -78.11 |
| 2017 (4) | 5.27 | 1.35 | -24.1 | 0 | -1.37 | 0 | -0.15 | 0 | -18.83 | 0 | 17.48 | -20.98 | 0.15 | 87.5 | 6.57 | -13.41 | -18.07 | 0 | -19.58 | 0 | 25.35 | -6.87 | 0.02 | 0.0 | 91.02 | 255.32 |
| 2016 (3) | 5.2 | -88.53 | 43.76 | 267.11 | -9.56 | 0 | 0.24 | 0 | 48.96 | -14.48 | 22.12 | -10.26 | 0.08 | 0.0 | 7.58 | -8.01 | -23.44 | 0 | -6.94 | 0 | 27.22 | 3.26 | 0.02 | 0.0 | 25.62 | -80.22 |
| 2015 (2) | 45.33 | 14.18 | 11.92 | 0 | -4.6 | 0 | -2.63 | 0 | 57.25 | 320.96 | 24.65 | 124.7 | 0.08 | 0 | 8.24 | 162.76 | -6.57 | 0 | 8.62 | -46.63 | 26.36 | -8.91 | 0.02 | -71.43 | 129.51 | 47.33 |
| 2014 (1) | 39.7 | 282.1 | -26.1 | 0 | -2.61 | 0 | -1.51 | 0 | 13.6 | 3062.79 | 10.97 | -41.27 | -0.2 | 0 | 3.14 | -45.67 | -0.72 | 0 | 16.15 | 0 | 28.94 | -3.53 | 0.07 | 0.0 | 87.91 | 83.69 |
| 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) | 2.27 | 140.32 | -87.49 | -8.71 | -65.9 | 66.14 | -36.46 | -24206.67 | 68.63 | 1.74 | 93.33 | 470.21 | -6.44 | 40.81 | 14.93 | 4.54 | -14.98 | -82.79 | 0 | -100.0 | -100.0 | 4.94 | -24.89 | -80.85 | 1.25 | 160.39 | -87.88 | 0.59 | -50.42 | -94.52 | 16.22 | 0.12 | 5.32 | 0 | 0 | 0 | 13.50 | 141.71 | -80.54 |
| 24Q2 (19) | -5.63 | -177.02 | -119.1 | -5.25 | -2.54 | 84.81 | -0.15 | -25.0 | 72.73 | 0.9 | 205.88 | 143.48 | -10.88 | -596.8 | -114.17 | 5.34 | -32.66 | -83.51 | 0.04 | 100.0 | -66.67 | 6.58 | -41.12 | -79.42 | -2.07 | 73.93 | -114.34 | 1.19 | 178.29 | -92.43 | 16.2 | 1.44 | 8.72 | 0 | 0 | 0 | -32.37 | -164.0 | -133.64 |
| 24Q1 (18) | 7.31 | -81.27 | -90.68 | -5.12 | 68.34 | 88.88 | -0.12 | 82.09 | 81.82 | -0.85 | -127.16 | -213.33 | 2.19 | -90.42 | -93.24 | 7.93 | -40.82 | -82.62 | 0.02 | 133.33 | 111.76 | 11.17 | -22.4 | -69.21 | -7.94 | -215.07 | -125.09 | -1.52 | -118.03 | -106.54 | 15.97 | 0.63 | 24.96 | 0 | 0 | 0 | 50.59 | -68.5 | -76.77 |
| 23Q4 (17) | 39.03 | 115.04 | -40.34 | -16.17 | 37.13 | 55.01 | -0.67 | 99.42 | -8.06 | 3.13 | 765.96 | -45.28 | 22.86 | 401.98 | -22.46 | 13.4 | -49.2 | -62.67 | -0.06 | -185.71 | 0.0 | 14.39 | -44.21 | -29.03 | 6.9 | -33.07 | -90.09 | 8.43 | -21.65 | -83.63 | 15.87 | 3.05 | 41.19 | 0 | 0 | 0 | 160.62 | 131.5 | 54.04 |
| 23Q3 (16) | 18.15 | -38.43 | -82.89 | -25.72 | 25.58 | 47.38 | -116.23 | -21032.73 | -60.74 | -0.47 | 77.29 | 86.72 | -7.57 | -49.02 | -113.24 | 26.38 | -18.53 | -46.6 | 0.07 | -41.67 | -30.0 | 25.79 | -19.27 | -10.22 | 10.31 | -28.6 | -84.01 | 10.76 | -31.6 | -80.5 | 15.4 | 3.36 | 39.75 | 0 | 0 | 0 | 69.38 | -27.91 | -56.7 |
| 23Q2 (15) | 29.48 | -62.43 | -68.6 | -34.56 | 24.97 | -5.91 | -0.55 | 16.67 | 90.95 | -2.07 | -376.0 | -790.0 | -5.08 | -115.67 | -108.29 | 32.38 | -29.04 | -0.71 | 0.12 | 170.59 | 250.0 | 31.95 | -11.9 | 48.8 | 14.44 | -54.38 | -73.17 | 15.73 | -32.34 | -67.66 | 14.9 | 16.59 | 39.77 | 0 | 0 | 0 | 96.25 | -55.81 | -39.21 |
| 23Q1 (14) | 78.47 | 19.95 | 35.95 | -46.06 | -28.16 | 10.09 | -0.66 | -6.45 | 91.36 | 0.75 | -86.89 | 217.19 | 32.41 | 9.94 | 399.38 | 45.63 | 27.1 | -11.07 | -0.17 | -183.33 | -466.67 | 36.27 | 78.86 | 2.93 | 31.65 | -54.53 | -33.87 | 23.25 | -54.85 | -40.14 | 12.78 | 13.7 | 21.6 | 0 | 0 | 0 | 217.79 | 108.87 | 86.21 |
| 22Q4 (13) | 65.42 | -38.32 | 35.03 | -35.94 | 26.47 | -43.65 | -0.62 | 99.14 | 64.77 | 5.72 | 261.58 | 1405.26 | 29.48 | -48.44 | 25.82 | 35.9 | -27.33 | 42.4 | -0.06 | -160.0 | -175.0 | 20.28 | -29.42 | 18.84 | 69.6 | 7.97 | 58.83 | 51.5 | -6.65 | 44.91 | 11.24 | 2.0 | 11.18 | 0 | 0 | 0 | 104.27 | -34.93 | -1.75 |
| 22Q3 (12) | 106.06 | 12.97 | 101.37 | -48.88 | -49.8 | -103.33 | -72.31 | -1089.31 | -155.78 | -3.54 | -1280.0 | -1041.94 | 57.18 | -6.64 | 99.72 | 49.4 | 51.49 | 102.54 | 0.1 | 225.0 | 266.67 | 28.73 | 33.79 | 66.25 | 64.46 | 19.77 | 66.18 | 55.17 | 13.43 | 77.22 | 11.02 | 3.38 | 14.91 | 0 | 0 | 0 | 160.24 | 1.21 | 23.88 |
| 22Q2 (11) | 93.88 | 62.65 | 140.35 | -32.63 | 36.31 | -361.67 | -6.08 | 20.42 | -257.92 | 0.3 | 146.88 | -64.71 | 61.25 | 843.76 | 18.86 | 32.61 | -36.45 | 85.39 | -0.08 | -166.67 | -166.67 | 21.47 | -39.06 | 52.42 | 53.82 | 12.45 | 87.2 | 48.64 | 25.23 | 108.84 | 10.66 | 1.43 | 23.09 | 0 | 0 | 0 | 158.31 | 35.36 | 29.5 |
| 22Q1 (10) | 57.72 | 19.13 | 202.04 | -51.23 | -104.76 | -195.96 | -7.64 | -334.09 | -178.83 | -0.64 | -268.42 | 46.67 | 6.49 | -72.3 | 260.56 | 51.31 | 103.53 | 196.25 | -0.03 | -137.5 | -200.0 | 35.24 | 106.49 | 120.85 | 47.86 | 9.22 | 176.01 | 38.84 | 9.29 | 145.05 | 10.51 | 3.96 | 31.87 | 0 | 0 | 0 | 116.96 | 10.2 | 45.79 |
| 21Q4 (9) | 48.45 | -8.01 | 32.49 | -25.02 | -4.08 | -69.97 | -1.76 | 93.77 | -127.08 | 0.38 | 222.58 | -87.16 | 23.43 | -18.16 | 7.23 | 25.21 | 3.36 | 72.67 | 0.08 | 233.33 | 900.0 | 17.06 | -1.26 | 28.4 | 43.82 | 12.97 | 203.04 | 35.54 | 14.17 | 168.63 | 10.11 | 5.42 | 31.13 | 0 | 0 | 0 | 106.13 | -17.95 | -39.23 |
| 21Q3 (8) | 52.67 | 34.84 | 626.48 | -24.04 | -292.78 | -38.08 | -28.27 | -834.29 | -598.02 | -0.31 | -136.47 | -121.43 | 28.63 | -44.44 | 381.79 | 24.39 | 38.66 | -12.58 | -0.06 | -100.0 | -700.0 | 17.28 | 22.65 | -34.93 | 38.79 | 34.92 | 203.52 | 31.13 | 33.66 | 198.47 | 9.59 | 10.74 | 28.04 | 0 | 0 | 0 | 129.35 | 5.8 | 219.71 |
| 21Q2 (7) | 39.06 | 104.4 | 201.39 | 12.47 | 172.04 | 153.59 | 3.85 | 240.51 | 1266.67 | 0.85 | 170.83 | 228.79 | 51.53 | 2762.78 | 599.81 | 17.59 | 1.56 | -24.57 | -0.03 | -200.0 | -200.0 | 14.09 | -11.69 | -45.0 | 28.75 | 65.8 | 190.11 | 23.29 | 46.94 | 179.59 | 8.66 | 8.66 | 20.78 | 0 | 0 | 0 | 122.25 | 52.39 | 46.21 |
| 21Q1 (6) | 19.11 | -47.74 | 110.46 | -17.31 | -17.6 | -124.22 | -2.74 | -142.15 | -153.7 | -1.2 | -140.54 | -46.34 | 1.8 | -91.76 | 32.35 | 17.32 | 18.63 | 123.77 | -0.01 | 0.0 | -200.0 | 15.95 | 20.05 | 63.19 | 17.34 | 19.92 | 342.35 | 15.85 | 19.8 | 239.4 | 7.97 | 3.37 | 14.35 | 0 | 0 | 0 | 80.23 | -54.06 | 2.85 |
| 20Q4 (5) | 36.57 | 404.41 | 364.68 | -14.72 | 15.45 | 0.94 | 6.5 | 260.49 | 966.67 | 2.96 | 2214.29 | 516.67 | 21.85 | 315.06 | 412.59 | 14.6 | -47.67 | 42.86 | -0.01 | -200.0 | 0 | 13.29 | -49.96 | 14.11 | 14.46 | 13.15 | 210.97 | 13.23 | 26.85 | 372.5 | 7.71 | 2.94 | 13.88 | 0 | 0 | -100.0 | 174.64 | 331.67 | 112.59 |
| 20Q3 (4) | 7.25 | -44.06 | 0.0 | -17.41 | 25.18 | 0.0 | -4.05 | -1127.27 | 0.0 | -0.14 | 78.79 | 0.0 | -10.16 | 1.45 | 0.0 | 27.9 | 19.64 | 0.0 | 0.01 | 200.0 | 0.0 | 26.56 | 3.67 | 0.0 | 12.78 | 28.96 | 0.0 | 10.43 | 25.21 | 0.0 | 7.49 | 4.46 | 0.0 | 0 | 0 | 0.0 | 40.46 | -51.61 | 0.0 |
| 20Q2 (3) | 12.96 | 42.73 | 0.0 | -23.27 | -201.42 | 0.0 | -0.33 | 69.44 | 0.0 | -0.66 | 19.51 | 0.0 | -10.31 | -858.09 | 0.0 | 23.32 | 201.29 | 0.0 | -0.01 | -200.0 | 0.0 | 25.62 | 162.01 | 0.0 | 9.91 | 152.81 | 0.0 | 8.33 | 78.37 | 0.0 | 7.17 | 2.87 | 0.0 | 0 | 0 | 0.0 | 83.61 | 7.19 | 0.0 |
| 20Q1 (2) | 9.08 | 15.37 | 0.0 | -7.72 | 48.05 | 0.0 | -1.08 | -44.0 | 0.0 | -0.82 | -270.83 | 0.0 | 1.36 | 119.46 | 0.0 | 7.74 | -24.27 | 0.0 | 0.01 | 0 | 0.0 | 9.78 | -16.06 | 0.0 | 3.92 | -15.7 | 0.0 | 4.67 | 66.79 | 0.0 | 6.97 | 2.95 | 0.0 | 0 | -100.0 | 0.0 | 78.01 | -5.04 | 0.0 |
| 19Q4 (1) | 7.87 | 0.0 | 0.0 | -14.86 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | -6.99 | 0.0 | 0.0 | 10.22 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 11.65 | 0.0 | 0.0 | 4.65 | 0.0 | 0.0 | 2.8 | 0.0 | 0.0 | 6.77 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 82.15 | 0.0 | 0.0 |
