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) | 26.21 | 21.46 | -3.83 | 0 | -23.47 | 0 | 0.34 | -66.99 | 22.38 | 49.7 | 13.58 | 24.02 | -0.04 | 0 | 18.66 | 62.03 | -2.55 | 0 | -0.07 | 0 | 17.94 | -1.91 | 0.6 | 11.11 | 141.91 | 40.79 |
| 2022 (9) | 21.58 | 210.5 | -6.63 | 0 | -13.07 | 0 | 1.03 | 0 | 14.95 | 0 | 10.95 | -55.01 | 1.17 | 0 | 11.52 | -61.58 | 3.54 | 532.14 | 2.58 | 17.27 | 18.29 | 4.63 | 0.54 | 5.88 | 100.79 | 192.81 |
| 2021 (8) | 6.95 | -43.17 | -31.52 | 0 | 28.53 | 333.59 | -0.79 | 0 | -24.57 | 0 | 24.34 | 0.54 | -0.21 | 0 | 29.98 | -26.11 | 0.56 | 0 | 2.2 | -13.73 | 17.48 | 0.23 | 0.51 | 183.33 | 34.42 | -43.23 |
| 2020 (7) | 12.23 | -39.0 | -21.49 | 0 | 6.58 | 0 | -3.33 | 0 | -9.26 | 0 | 24.21 | 71.7 | -0.01 | 0 | 40.58 | 93.6 | -0.94 | 0 | 2.55 | 54.55 | 17.44 | -14.3 | 0.18 | 50.0 | 60.63 | -33.11 |
| 2019 (6) | 20.05 | -30.65 | -10.18 | 0 | -14.55 | 0 | 1.65 | -17.09 | 9.87 | 84.49 | 14.1 | -34.3 | 0 | 0 | 20.96 | -16.46 | -3.73 | 0 | 1.65 | -59.26 | 20.35 | -11.64 | 0.12 | -7.69 | 90.64 | -14.69 |
| 2018 (5) | 28.91 | -4.37 | -23.56 | 0 | -1.84 | 0 | 1.99 | 158.44 | 5.35 | -42.16 | 21.46 | -1.47 | 0 | 0 | 25.09 | 8.66 | 4.59 | -45.55 | 4.05 | -39.64 | 23.03 | -2.37 | 0.13 | 18.18 | 106.25 | 6.88 |
| 2017 (4) | 30.23 | 11.71 | -20.98 | 0 | -10.0 | 0 | 0.77 | 0 | 9.25 | 24.83 | 21.78 | 8.47 | 0 | 0 | 23.09 | 0.6 | 8.43 | 77.47 | 6.71 | 52.5 | 23.59 | -4.84 | 0.11 | 22.22 | 99.41 | 7.56 |
| 2016 (3) | 27.06 | -21.18 | -19.65 | 0 | -8.61 | 0 | -0.63 | 0 | 7.41 | -59.04 | 20.08 | 2.97 | -0.04 | 0 | 22.95 | -6.84 | 4.75 | 324.11 | 4.4 | 205.56 | 24.79 | -6.42 | 0.09 | -35.71 | 92.42 | -24.43 |
| 2015 (2) | 34.33 | -11.73 | -16.24 | 0 | -13.33 | 0 | 0.96 | 182.35 | 18.09 | 29.86 | 19.5 | -16.49 | -0.05 | 0 | 24.64 | 5.69 | 1.12 | -88.1 | 1.44 | -83.56 | 26.49 | 3.48 | 0.14 | -6.67 | 122.30 | 8.53 |
| 2014 (1) | 38.89 | 42.45 | -24.96 | 0 | -9.97 | 0 | 0.34 | 0 | 13.93 | 38.61 | 23.35 | 4.99 | -0.02 | 0 | 23.31 | -7.01 | 9.41 | 227.87 | 8.76 | 172.05 | 25.6 | 4.02 | 0.15 | 0.0 | 112.69 | 15.5 |
| 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) | 5.31 | -11.65 | -10.91 | -0.92 | 12.38 | 63.05 | -3.88 | -53.36 | -526.37 | -0.18 | 10.0 | -350.0 | 4.39 | -11.49 | 26.51 | 0.49 | -28.99 | -82.62 | 0 | 100.0 | 0 | 2.49 | -31.26 | -84.8 | -0.22 | -100.0 | 84.17 | -0.39 | -166.1 | -316.67 | 4.52 | -0.66 | 4.63 | 0.21 | 16.67 | 16.67 | 122.35 | 8.3 | -3.93 |
| 24Q2 (19) | 6.01 | 73.2 | -46.77 | -1.05 | 71.54 | -118.52 | -2.53 | 44.27 | 85.95 | -0.2 | 67.21 | -66.67 | 4.96 | 2354.55 | -70.75 | 0.69 | -60.34 | -74.06 | -0.01 | 0.0 | 50.0 | 3.62 | -58.8 | -76.27 | -0.11 | -115.07 | 90.27 | 0.59 | -61.69 | 240.48 | 4.55 | 4.84 | 3.17 | 0.18 | 0.0 | 100.0 | 112.97 | 97.29 | -59.17 |
| 24Q1 (18) | 3.47 | -18.74 | -26.01 | -3.69 | -41.92 | 16.33 | -4.54 | -0.67 | -144.09 | -0.61 | -369.23 | -196.83 | -0.22 | -113.17 | -178.57 | 1.74 | -47.11 | -63.83 | -0.01 | 0 | 50.0 | 8.79 | -47.01 | -66.57 | 0.73 | 8.96 | 205.8 | 1.54 | 833.33 | 305.26 | 4.34 | -9.58 | -1.81 | 0.18 | -25.0 | 80.0 | 57.26 | -35.23 | -40.18 |
| 23Q4 (17) | 4.27 | -28.36 | 318.63 | -2.6 | -4.42 | 37.95 | -4.51 | -595.6 | -369.79 | -0.13 | -225.0 | 73.47 | 1.67 | -51.87 | 152.68 | 3.29 | 16.67 | 16.25 | 0 | 0 | 100.0 | 16.59 | 1.25 | 27.22 | 0.67 | 148.2 | 21.82 | -0.21 | -216.67 | 61.11 | 4.8 | 11.11 | 5.26 | 0.24 | 33.33 | 71.43 | 88.41 | -30.58 | 260.56 |
| 23Q3 (16) | 5.96 | -47.21 | -53.91 | -2.49 | -143.92 | -280.43 | 0.91 | 105.05 | 125.71 | -0.04 | 66.67 | 92.45 | 3.47 | -79.54 | -75.75 | 2.82 | 6.02 | 14.63 | 0 | 100.0 | -100.0 | 16.39 | 7.37 | 74.18 | -1.39 | -23.01 | -191.45 | 0.18 | 142.86 | -93.26 | 4.32 | -2.04 | -3.57 | 0.18 | 100.0 | 28.57 | 127.35 | -53.98 | -28.2 |
| 23Q2 (15) | 11.29 | 140.72 | 210.16 | 5.67 | 228.57 | 284.69 | -18.01 | -868.28 | -158.39 | -0.12 | -119.05 | -105.63 | 16.96 | 5957.14 | 2875.44 | 2.66 | -44.7 | -1.48 | -0.02 | 0.0 | 33.33 | 15.26 | -41.97 | 37.29 | -1.13 | -63.77 | -206.6 | -0.42 | -210.53 | -250.0 | 4.41 | -0.23 | -5.16 | 0.09 | -10.0 | -10.0 | 276.72 | 189.11 | 251.98 |
| 23Q1 (14) | 4.69 | 359.8 | 17.54 | -4.41 | -5.25 | -495.95 | -1.86 | -93.75 | -16.25 | 0.63 | 228.57 | 887.5 | 0.28 | 108.83 | -91.38 | 4.81 | 69.96 | 62.5 | -0.02 | -100.0 | -101.89 | 26.30 | 101.65 | 103.81 | -0.69 | -225.45 | -268.29 | 0.38 | 170.37 | -33.33 | 4.42 | -3.07 | -3.91 | 0.1 | -28.57 | -41.18 | 95.71 | 290.36 | 28.1 |
| 22Q4 (13) | 1.02 | -92.11 | -69.64 | -4.19 | -403.62 | 36.9 | -0.96 | 72.88 | -580.0 | -0.49 | 7.55 | -450.0 | -3.17 | -122.15 | 3.35 | 2.83 | 15.04 | -16.02 | -0.01 | -106.67 | 66.67 | 13.04 | 38.63 | -7.97 | 0.55 | -63.82 | -26.67 | -0.54 | -120.22 | -128.42 | 4.56 | 1.79 | -5.0 | 0.14 | 0.0 | -22.22 | 24.52 | -86.18 | -49.79 |
| 22Q3 (12) | 12.93 | 255.22 | 85.78 | 1.38 | 144.95 | 1871.43 | -3.54 | 49.21 | -242.17 | -0.53 | -124.88 | -130.29 | 14.31 | 2410.53 | 103.56 | 2.46 | -8.89 | -33.87 | 0.15 | 600.0 | 475.0 | 9.41 | -15.37 | -45.43 | 1.52 | 43.4 | 1420.0 | 2.67 | 2325.0 | 1383.33 | 4.48 | -3.66 | -4.07 | 0.14 | 40.0 | -17.65 | 177.37 | 125.61 | 27.93 |
| 22Q2 (11) | 3.64 | -8.77 | 152.45 | -3.07 | -314.86 | 82.85 | -6.97 | -335.62 | -157.65 | 2.13 | 2762.5 | 186.59 | 0.57 | -82.46 | 102.29 | 2.7 | -8.78 | -81.93 | -0.03 | -102.83 | 72.73 | 11.12 | -13.85 | -83.8 | 1.06 | 158.54 | 360.87 | -0.12 | -121.05 | 40.0 | 4.65 | 1.09 | 7.39 | 0.1 | -41.18 | -23.08 | 78.62 | 5.22 | 148.26 |
| 22Q1 (10) | 3.99 | 18.75 | 11.76 | -0.74 | 88.86 | 89.5 | -1.6 | -900.0 | -111.64 | -0.08 | -157.14 | 63.64 | 3.25 | 199.09 | 193.39 | 2.96 | -12.17 | 28.14 | 1.06 | 3633.33 | 3633.33 | 12.90 | -8.95 | -21.46 | 0.41 | -45.33 | 177.36 | 0.57 | -70.0 | 78.12 | 4.6 | -4.17 | 24.66 | 0.17 | -5.56 | 325.0 | 74.72 | 53.0 | -15.23 |
| 21Q4 (9) | 3.36 | -51.72 | 719.51 | -6.64 | -9585.71 | -300.0 | 0.2 | -91.97 | -79.38 | 0.14 | -92.0 | 105.24 | -3.28 | -146.66 | -162.4 | 3.37 | -9.41 | 101.8 | -0.03 | 25.0 | 0 | 14.17 | -17.79 | 19.06 | 0.75 | 650.0 | 220.97 | 1.9 | 955.56 | 108.79 | 4.8 | 2.78 | 15.38 | 0.18 | 5.88 | 125.0 | 48.84 | -64.78 | 513.44 |
| 21Q3 (8) | 6.96 | 200.29 | 31.07 | 0.07 | 100.39 | 100.63 | 2.49 | -79.4 | -66.58 | 1.75 | 171.14 | 464.58 | 7.03 | 128.3 | 222.47 | 3.72 | -75.1 | -68.82 | -0.04 | 63.64 | 0 | 17.24 | -74.88 | -79.28 | 0.1 | -56.52 | 176.92 | 0.18 | 190.0 | -91.3 | 4.67 | 7.85 | 8.35 | 0.17 | 30.77 | 325.0 | 138.65 | 185.11 | 67.63 |
| 21Q2 (7) | -6.94 | -294.4 | -172.75 | -17.9 | -153.9 | -293.41 | 12.09 | -12.07 | 427.64 | -2.46 | -1018.18 | -24700.0 | -24.84 | -613.79 | -597.8 | 14.94 | 546.75 | 137.14 | -0.11 | -266.67 | -1000.0 | 68.63 | 317.7 | 69.93 | 0.23 | 143.4 | 283.33 | -0.2 | -162.5 | -122.22 | 4.33 | 17.34 | -4.42 | 0.13 | 225.0 | 333.33 | -162.91 | -284.81 | -193.24 |
| 21Q1 (6) | 3.57 | 770.73 | 217.82 | -7.05 | -324.7 | -66.67 | 13.75 | 1317.53 | 643.24 | -0.22 | 91.76 | -10.0 | -3.48 | -178.4 | 52.07 | 2.31 | 38.32 | -46.4 | -0.03 | 0 | 0 | 16.43 | 38.03 | -40.19 | -0.53 | 14.52 | -120.83 | 0.32 | -64.84 | 124.06 | 3.69 | -11.3 | -16.89 | 0.04 | -50.0 | 33.33 | 88.15 | 1007.23 | 191.35 |
| 20Q4 (5) | 0.41 | -92.28 | -93.77 | -1.66 | 84.98 | 71.82 | 0.97 | -86.98 | 129.22 | -2.67 | -456.25 | -259.88 | -1.25 | 78.22 | -281.16 | 1.67 | -86.0 | -72.17 | 0 | 0 | 0 | 11.90 | -85.69 | -63.26 | -0.62 | -376.92 | -195.38 | 0.91 | -56.04 | -42.77 | 4.16 | -3.48 | -18.91 | 0.08 | 100.0 | 166.67 | 7.96 | -90.37 | -91.83 |
| 20Q3 (4) | 5.31 | -44.34 | 0.0 | -11.05 | -142.86 | 0.0 | 7.45 | 301.9 | 0.0 | -0.48 | -4900.0 | 0.0 | -5.74 | -215.03 | 0.0 | 11.93 | 89.37 | 0.0 | 0 | 100.0 | 0.0 | 83.19 | 106.0 | 0.0 | -0.13 | -316.67 | 0.0 | 2.07 | 130.0 | 0.0 | 4.31 | -4.86 | 0.0 | 0.04 | 33.33 | 0.0 | 82.71 | -52.66 | 0.0 |
| 20Q2 (3) | 9.54 | 414.85 | 0.0 | -4.55 | -7.57 | 0.0 | -3.69 | -299.46 | 0.0 | 0.01 | 105.0 | 0.0 | 4.99 | 168.73 | 0.0 | 6.3 | 46.17 | 0.0 | -0.01 | 0 | 0.0 | 40.38 | 47.01 | 0.0 | 0.06 | 125.0 | 0.0 | 0.9 | 167.67 | 0.0 | 4.53 | 2.03 | 0.0 | 0.03 | 0.0 | 0.0 | 174.73 | 281.07 | 0.0 |
| 20Q1 (2) | -3.03 | -146.05 | 0.0 | -4.23 | 28.18 | 0.0 | 1.85 | 155.72 | 0.0 | -0.2 | -111.98 | 0.0 | -7.26 | -1152.17 | 0.0 | 4.31 | -28.17 | 0.0 | 0 | 0 | 0.0 | 27.47 | -15.21 | 0.0 | -0.24 | -136.92 | 0.0 | -1.33 | -183.65 | 0.0 | 4.44 | -13.45 | 0.0 | 0.03 | 0.0 | 0.0 | -96.50 | -198.99 | 0.0 |
| 19Q4 (1) | 6.58 | 0.0 | 0.0 | -5.89 | 0.0 | 0.0 | -3.32 | 0.0 | 0.0 | 1.67 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 6.0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 32.40 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 1.59 | 0.0 | 0.0 | 5.13 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 97.48 | 0.0 | 0.0 |
