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) | 66.07 | -23.32 | -30.9 | 0 | -10.59 | 0 | -0.19 | 0 | 35.17 | -1.04 | 30.74 | -34.58 | -1.47 | 0 | 14.39 | -27.96 | 19.08 | -40.69 | 18.93 | -43.86 | 47.79 | 0.57 | 0 | 0 | 99.03 | -6.63 |
| 2022 (9) | 86.16 | 17.7 | -50.62 | 0 | 4.17 | -15.59 | 0.17 | 0 | 35.54 | 172.34 | 46.99 | -20.11 | -3.75 | 0 | 19.98 | -6.92 | 32.17 | -42.16 | 33.72 | -33.35 | 47.52 | 2.55 | 0 | 0 | 106.06 | 40.44 |
| 2021 (8) | 73.2 | 23.23 | -60.15 | 0 | 4.94 | 0 | -0.13 | 0 | 13.05 | -39.05 | 58.82 | 48.5 | -4.52 | 0 | 21.47 | 24.71 | 55.62 | 55.93 | 50.59 | 113.73 | 46.34 | 10.97 | 0 | 0 | 75.52 | -16.82 |
| 2020 (7) | 59.4 | -0.88 | -37.99 | 0 | -27.2 | 0 | -0.31 | 0 | 21.41 | 22.69 | 39.61 | -27.2 | 0.75 | 0 | 17.21 | -35.66 | 35.67 | 45.18 | 23.67 | -8.4 | 41.76 | 11.9 | 0 | 0 | 90.78 | -4.32 |
| 2019 (6) | 59.93 | 45.14 | -42.48 | 0 | -16.77 | 0 | -0.11 | 0 | 17.45 | 0 | 54.41 | 30.98 | -0.41 | 0 | 26.75 | 19.02 | 24.57 | 17.0 | 25.84 | 134.27 | 37.32 | 10.51 | 0 | 0 | 94.89 | 2.95 |
| 2018 (5) | 41.29 | -13.13 | -51.29 | 0 | -24.0 | 0 | -0.74 | 0 | -10.0 | 0 | 41.54 | -5.83 | 0 | 0 | 22.48 | -8.57 | 21.0 | -6.25 | 11.03 | -63.56 | 33.77 | 16.49 | 0 | 0 | 92.17 | 14.91 |
| 2017 (4) | 47.53 | 28.88 | -32.58 | 0 | -10.12 | 0 | -0.14 | 0 | 14.95 | 0 | 44.11 | -1.34 | 0 | 0 | 24.59 | 1.12 | 22.4 | 12.06 | 30.27 | 97.58 | 28.99 | -10.19 | 0 | 0 | 80.21 | 3.58 |
| 2016 (3) | 36.88 | -31.65 | -49.47 | 0 | -32.24 | 0 | -0.95 | 0 | -12.59 | 0 | 44.71 | 0.97 | -5.29 | 0 | 24.31 | 3.44 | 19.99 | -24.51 | 15.32 | -31.3 | 32.28 | 6.92 | 0.03 | 0.0 | 77.43 | -24.64 |
| 2015 (2) | 53.96 | -10.5 | -45.04 | 0 | -40.29 | 0 | 1.0 | 0 | 8.92 | -76.61 | 44.28 | 41.97 | 0 | 0 | 23.51 | 65.84 | 26.48 | -29.91 | 22.3 | -32.95 | 30.19 | 3.89 | 0.03 | 0.0 | 102.74 | 6.25 |
| 2014 (1) | 60.29 | 4.62 | -22.15 | 0 | -2.56 | 0 | -1.28 | 0 | 38.14 | -0.13 | 31.19 | -4.06 | 0 | 0 | 14.17 | -15.58 | 37.78 | 77.7 | 33.26 | 43.18 | 29.06 | -11.73 | 0.03 | 0.0 | 96.70 | -5.74 |
| 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) | 15.24 | 120.87 | 37.79 | -16.26 | -169.97 | -104.27 | -7.68 | -44.91 | 40.88 | -0.18 | -1700.0 | -63.64 | -1.02 | -103.38 | -132.9 | 17.43 | 137.79 | 126.95 | 1.05 | 428.12 | 400.0 | 28.72 | 127.68 | 108.78 | 4.2 | 12.3 | -13.76 | 2.99 | -33.7 | -48.54 | 12.2 | 3.04 | 0.49 | 0 | 0 | 0 | 100.33 | 137.74 | 62.83 |
| 24Q2 (19) | 6.9 | -57.77 | -54.43 | 23.24 | 272.02 | 626.98 | -5.3 | -9.96 | -1.73 | -0.01 | -125.0 | -150.0 | 30.14 | 965.02 | 180.89 | 7.33 | -41.03 | 60.04 | -0.32 | 73.11 | 50.0 | 12.62 | -45.0 | 49.96 | 3.74 | 3.03 | -28.21 | 4.51 | 2.97 | -28.3 | 11.84 | 0.25 | -2.15 | 0 | 0 | 0 | 42.20 | -58.19 | -48.74 |
| 24Q1 (18) | 16.34 | -26.23 | -7.79 | -13.51 | -67.62 | -29.04 | -4.82 | -35.77 | -143.23 | 0.04 | 33.33 | 128.57 | 2.83 | -79.91 | -60.97 | 12.43 | 69.12 | 11.68 | -1.19 | -124.53 | -2480.0 | 22.94 | 78.67 | -5.1 | 3.63 | -49.16 | 96.22 | 4.38 | -9.13 | 116.83 | 11.81 | 1.99 | -1.42 | 0 | 0 | 0 | 100.93 | -25.27 | -20.26 |
| 23Q4 (17) | 22.15 | 100.27 | 58.67 | -8.06 | -1.26 | 24.32 | -3.55 | 72.67 | -116.83 | 0.03 | 127.27 | -80.0 | 14.09 | 354.52 | 325.68 | 7.35 | -4.3 | -27.16 | -0.53 | -51.43 | -983.33 | 12.84 | -6.69 | -40.38 | 7.14 | 46.61 | 130.32 | 4.82 | -17.04 | 210.97 | 11.58 | -4.61 | -0.69 | 0 | 0 | 0 | 135.06 | 119.2 | 27.8 |
| 23Q3 (16) | 11.06 | -26.95 | -37.37 | -7.96 | -80.5 | -0.51 | -12.99 | -149.33 | -64.22 | -0.11 | -650.0 | -320.0 | 3.1 | -71.11 | -68.17 | 7.68 | 67.69 | 59.01 | -0.35 | 45.31 | 90.81 | 13.76 | 63.54 | 49.66 | 4.87 | -6.53 | 22.67 | 5.81 | -7.63 | -13.54 | 12.14 | 0.33 | 1.17 | 0 | 0 | 0 | 61.62 | -25.16 | -34.69 |
| 23Q2 (15) | 15.14 | -14.56 | -31.62 | -4.41 | 57.88 | 62.6 | -5.21 | -146.73 | -768.33 | 0.02 | 114.29 | -85.71 | 10.73 | 48.0 | 3.67 | 4.58 | -58.85 | -63.09 | -0.64 | -1380.0 | -203.23 | 8.41 | -65.19 | -53.55 | 5.21 | 181.62 | -59.2 | 6.29 | 211.39 | -52.38 | 12.1 | 1.0 | 1.09 | 0 | 0 | 0 | 82.33 | -34.96 | -6.37 |
| 23Q1 (14) | 17.72 | 26.93 | -45.33 | -10.47 | 1.69 | 48.32 | 11.15 | -47.13 | 232.74 | -0.14 | -193.33 | 12.5 | 7.25 | 119.03 | -40.33 | 11.13 | 10.31 | -43.42 | 0.05 | -16.67 | 107.94 | 24.17 | 12.25 | -17.37 | 1.85 | -40.32 | -84.98 | 2.02 | 30.32 | -83.51 | 11.98 | 2.74 | 0.84 | 0 | 0 | 0 | 126.57 | 19.77 | -5.76 |
| 22Q4 (13) | 13.96 | -20.95 | -29.35 | -10.65 | -34.47 | 24.79 | 21.09 | 366.62 | 1234.81 | 0.15 | 200.0 | 236.36 | 3.31 | -66.02 | -40.89 | 10.09 | 108.9 | -39.54 | 0.06 | 101.57 | -89.83 | 21.53 | 134.22 | -12.39 | 3.1 | -21.91 | -76.8 | 1.55 | -76.93 | -89.06 | 11.66 | -2.83 | 0.95 | 0 | 0 | 0 | 105.68 | 12.02 | 37.55 |
| 22Q3 (12) | 17.66 | -20.23 | 8.68 | -7.92 | 32.82 | 48.94 | -7.91 | -1218.33 | -178.52 | 0.05 | -64.29 | 150.0 | 9.74 | -5.89 | 1216.22 | 4.83 | -61.08 | -58.47 | -3.81 | -714.52 | 20.62 | 9.19 | -49.24 | -43.4 | 3.97 | -68.91 | -74.02 | 6.72 | -49.13 | -51.97 | 12.0 | 0.25 | 0.33 | 0 | 0 | 0 | 94.34 | 7.29 | 50.65 |
| 22Q2 (11) | 22.14 | -31.69 | 30.47 | -11.79 | 41.81 | 23.24 | -0.6 | 92.86 | 82.71 | 0.14 | 187.5 | 1300.0 | 10.35 | -14.81 | 542.86 | 12.41 | -36.91 | -20.35 | 0.62 | 198.41 | 785.71 | 18.11 | -38.08 | -18.84 | 12.77 | 3.65 | -17.08 | 13.21 | 7.84 | 2.88 | 11.97 | 0.76 | 3.55 | 0 | 0 | 0 | 87.93 | -34.54 | 26.42 |
| 22Q1 (10) | 32.41 | 64.02 | 60.29 | -20.26 | -43.08 | -33.99 | -8.4 | -631.65 | -186.87 | -0.16 | -45.45 | -166.67 | 12.15 | 116.96 | 138.24 | 19.67 | 17.86 | 31.92 | -0.63 | -206.78 | -65.79 | 29.25 | 19.01 | 26.82 | 12.32 | -7.78 | 6.21 | 12.25 | -13.55 | 27.74 | 11.88 | 2.86 | 5.41 | 0 | 0 | 0 | 134.31 | 74.83 | 38.57 |
| 21Q4 (9) | 19.76 | 21.6 | 4.66 | -14.16 | 8.7 | -36.94 | 1.58 | 155.63 | 110.37 | -0.11 | -650.0 | -266.67 | 5.6 | 656.76 | -34.43 | 16.69 | 43.51 | 61.1 | 0.59 | 112.29 | 1083.33 | 24.58 | 51.33 | 49.69 | 13.36 | -12.57 | 15.17 | 14.17 | 1.29 | 106.56 | 11.55 | -3.43 | 8.96 | 0 | 0 | 0 | 76.83 | 22.69 | -28.95 |
| 21Q3 (8) | 16.25 | -4.24 | 27.45 | -15.51 | -0.98 | -112.76 | -2.84 | 18.16 | 78.6 | 0.02 | 100.0 | 110.0 | 0.74 | -54.04 | -86.45 | 11.63 | -25.35 | 60.64 | -4.8 | -6957.14 | -6957.14 | 16.24 | -27.22 | 27.55 | 15.28 | -0.78 | 112.81 | 13.99 | 8.96 | 230.73 | 11.96 | 3.46 | 12.51 | 0 | 0 | 0 | 62.62 | -9.96 | -27.02 |
| 21Q2 (7) | 16.97 | -16.07 | -17.02 | -15.36 | -1.59 | -154.73 | -3.47 | -135.88 | 89.72 | 0.01 | 116.67 | 133.33 | 1.61 | -68.43 | -88.83 | 15.58 | 4.49 | 137.86 | 0.07 | 118.42 | 187.5 | 22.31 | -3.24 | 84.92 | 15.4 | 32.76 | 95.18 | 12.84 | 33.89 | 135.6 | 11.56 | 2.57 | 10.31 | 0 | 0 | 0 | 69.55 | -28.25 | -45.82 |
| 21Q1 (6) | 20.22 | 7.1 | 176.23 | -15.12 | -46.23 | -5.51 | 9.67 | 163.45 | -72.43 | -0.06 | -100.0 | 0.0 | 5.1 | -40.28 | 172.75 | 14.91 | 43.92 | -3.56 | -0.38 | -533.33 | -145.78 | 23.06 | 40.47 | -16.66 | 11.6 | 0.0 | 28.89 | 9.59 | 39.8 | 34.5 | 11.27 | 6.32 | 12.14 | 0 | 0 | 0 | 96.93 | -10.36 | 127.5 |
| 20Q4 (5) | 18.88 | 48.08 | -12.1 | -10.34 | -41.84 | 38.53 | -15.24 | -14.85 | -292.78 | -0.03 | 85.0 | 66.67 | 8.54 | 56.41 | 83.26 | 10.36 | 43.09 | -40.22 | -0.06 | -185.71 | -166.67 | 16.42 | 28.94 | -47.22 | 11.6 | 61.56 | 28.75 | 6.86 | 62.17 | 29.43 | 10.6 | -0.28 | 10.65 | 0 | 0 | 0 | 108.13 | 26.03 | -25.09 |
| 20Q3 (4) | 12.75 | -37.65 | 0.0 | -7.29 | -20.9 | 0.0 | -13.27 | 60.69 | 0.0 | -0.2 | -566.67 | 0.0 | 5.46 | -62.14 | 0.0 | 7.24 | 10.53 | 0.0 | 0.07 | 187.5 | 0.0 | 12.73 | 5.52 | 0.0 | 7.18 | -9.0 | 0.0 | 4.23 | -22.39 | 0.0 | 10.63 | 1.43 | 0.0 | 0 | 0 | 0.0 | 85.80 | -33.16 | 0.0 |
| 20Q2 (3) | 20.45 | 179.37 | 0.0 | -6.03 | 57.92 | 0.0 | -33.76 | -196.26 | 0.0 | -0.03 | 50.0 | 0.0 | 14.42 | 305.71 | 0.0 | 6.55 | -57.63 | 0.0 | -0.08 | -109.64 | 0.0 | 12.07 | -56.39 | 0.0 | 7.89 | -12.33 | 0.0 | 5.45 | -23.56 | 0.0 | 10.48 | 4.28 | 0.0 | 0 | 0 | 0.0 | 128.37 | 201.29 | 0.0 |
| 20Q1 (2) | 7.32 | -65.92 | 0.0 | -14.33 | 14.8 | 0.0 | 35.07 | 1003.87 | 0.0 | -0.06 | 33.33 | 0.0 | -7.01 | -250.43 | 0.0 | 15.46 | -10.79 | 0.0 | 0.83 | 822.22 | 0.0 | 27.67 | -11.05 | 0.0 | 9.0 | -0.11 | 0.0 | 7.13 | 34.53 | 0.0 | 10.05 | 4.91 | 0.0 | 0 | 0 | 0.0 | 42.61 | -70.48 | 0.0 |
| 19Q4 (1) | 21.48 | 0.0 | 0.0 | -16.82 | 0.0 | 0.0 | -3.88 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 4.66 | 0.0 | 0.0 | 17.33 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 31.11 | 0.0 | 0.0 | 9.01 | 0.0 | 0.0 | 5.3 | 0.0 | 0.0 | 9.58 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 144.35 | 0.0 | 0.0 |
