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) | 68.82 | -0.61 | -1.19 | 0 | -33.46 | 0 | -0.1 | 0 | 67.63 | 31.42 | 8.17 | -47.76 | 7.03 | 8687.5 | 3.04 | -43.81 | 69.7 | -5.4 | 54.88 | -11.1 | 7.6 | 1.6 | 1.88 | -10.48 | 106.93 | 10.13 |
| 2022 (9) | 69.24 | 14.58 | -17.78 | 0 | -61.65 | 0 | -0.84 | 0 | 51.46 | 4.72 | 15.64 | 48.95 | 0.08 | 0 | 5.40 | 49.33 | 73.68 | -4.98 | 61.73 | 16.03 | 7.48 | 11.98 | 2.1 | 3.45 | 97.10 | -0.52 |
| 2021 (8) | 60.43 | 0.0 | -11.29 | 0 | -52.79 | 0 | 8.17 | 0 | 49.14 | 23.47 | 10.5 | -35.94 | -0.34 | 0 | 3.62 | -46.11 | 77.54 | 11.41 | 53.2 | 10.95 | 6.68 | 16.58 | 2.03 | 0.5 | 97.61 | -10.03 |
| 2020 (7) | 60.43 | -7.16 | -20.63 | 0 | -7.73 | 0 | -0.12 | 0 | 39.8 | -7.81 | 16.39 | -12.77 | -5.5 | 0 | 6.71 | -14.51 | 69.6 | 13.1 | 47.95 | 6.46 | 5.73 | 7.71 | 2.02 | -21.09 | 108.49 | -11.79 |
| 2019 (6) | 65.09 | 71.24 | -21.92 | 0 | -12.81 | 0 | -0.23 | 0 | 43.17 | 62.72 | 18.79 | 131.69 | -0.92 | 0 | 7.85 | 111.83 | 61.54 | 31.78 | 45.04 | 24.08 | 5.32 | 33.0 | 2.56 | -31.18 | 123.00 | 42.44 |
| 2018 (5) | 38.01 | 14.66 | -11.48 | 0 | -21.96 | 0 | -0.07 | 0 | 26.53 | -2.71 | 8.11 | 23.63 | -3.46 | 0 | 3.71 | 11.3 | 46.7 | -4.6 | 36.3 | 0.97 | 4.0 | 12.99 | 3.72 | 23.18 | 86.35 | 10.73 |
| 2017 (4) | 33.15 | -20.66 | -5.88 | 0 | -29.54 | 0 | -0.26 | 0 | 27.27 | -15.6 | 6.56 | -7.21 | -1.02 | 0 | 3.33 | -11.13 | 48.95 | 5.04 | 35.95 | -2.55 | 3.54 | 11.32 | 3.02 | -3.21 | 77.98 | -19.39 |
| 2016 (3) | 41.78 | 10.65 | -9.47 | 0 | -46.95 | 0 | 1.62 | 326.32 | 32.31 | 33.79 | 7.07 | -42.71 | -2.31 | 0 | 3.75 | -48.91 | 46.6 | 29.99 | 36.89 | 39.68 | 3.18 | 0.63 | 3.12 | 20.0 | 96.74 | -17.59 |
| 2015 (2) | 37.76 | 78.2 | -13.61 | 0 | 11.09 | 0 | 0.38 | -51.9 | 24.15 | 61.65 | 12.34 | 160.34 | -1.4 | 0 | 7.34 | 114.49 | 35.85 | 42.54 | 26.41 | 38.56 | 3.16 | 1.94 | 2.6 | 22.07 | 117.38 | 34.55 |
| 2014 (1) | 21.19 | 142.45 | -6.25 | 0 | -7.97 | 0 | 0.79 | 0 | 14.94 | 0 | 4.74 | -44.63 | -1.54 | 0 | 3.42 | -51.56 | 25.15 | 22.68 | 19.06 | 24.82 | 3.1 | 11.91 | 2.13 | 36.54 | 87.24 | 95.64 |
| 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) | 11.35 | -35.07 | -50.97 | -13.19 | -307.1 | -488.84 | -27.31 | -6251.16 | 16.3 | -0.13 | 79.37 | -225.0 | -1.84 | -112.92 | -108.8 | 11.04 | 254.98 | 438.54 | -2.14 | -1428.57 | -2040.0 | 14.05 | 234.84 | 373.04 | 24.02 | 8.69 | 37.34 | 17.71 | 0.11 | 11.66 | 2.17 | 0.93 | 11.86 | 0.54 | 12.5 | 1.89 | 55.58 | -35.39 | -55.99 |
| 24Q2 (19) | 17.48 | -23.06 | 70.7 | -3.24 | -36.13 | -306.37 | -0.43 | 79.02 | -59.26 | -0.63 | -246.51 | -1360.0 | 14.24 | -29.99 | 20.58 | 3.11 | 32.91 | 70.88 | -0.14 | -250.0 | -100.0 | 4.19 | 13.17 | 54.65 | 22.1 | 43.69 | 27.75 | 17.69 | 23.79 | 30.65 | 2.15 | 5.39 | 18.13 | 0.48 | 4.35 | 23.08 | 86.02 | -36.43 | 32.31 |
| 24Q1 (18) | 22.72 | 17.78 | 40.77 | -2.38 | -5.78 | -237.57 | -2.05 | -720.0 | -540.62 | 0.43 | 577.78 | 4400.0 | 20.34 | 19.37 | 13.82 | 2.34 | 4.93 | 13.04 | -0.04 | -100.54 | 76.47 | 3.71 | 20.26 | 8.6 | 15.38 | -24.39 | 5.49 | 14.29 | 0.7 | 26.57 | 2.04 | 4.08 | 9.09 | 0.46 | -9.8 | 2.22 | 135.32 | 16.87 | 14.11 |
| 23Q4 (17) | 19.29 | -16.67 | 4.33 | -2.25 | -0.45 | 55.09 | -0.25 | 99.23 | 16.67 | -0.09 | -125.0 | 95.19 | 17.04 | -18.51 | 26.41 | 2.23 | 8.78 | -19.78 | 7.37 | 7470.0 | 1654.76 | 3.08 | 3.8 | -24.29 | 20.34 | 16.3 | 17.5 | 14.19 | -10.53 | -3.6 | 1.96 | 1.03 | 0.51 | 0.51 | -3.77 | 4.08 | 115.79 | -8.32 | 7.46 |
| 23Q3 (16) | 23.15 | 126.07 | -11.51 | -2.24 | -242.68 | -2.75 | -32.63 | -11985.19 | -0.06 | -0.04 | -180.0 | -112.12 | 20.91 | 77.05 | -12.8 | 2.05 | 12.64 | -18.65 | -0.1 | -42.86 | 0.0 | 2.97 | 9.47 | -18.53 | 17.49 | 1.1 | -5.2 | 15.86 | 17.13 | 3.26 | 1.94 | 6.59 | 2.11 | 0.53 | 35.9 | 6.0 | 126.30 | 94.25 | -14.26 |
| 23Q2 (15) | 10.24 | -36.56 | 35.63 | 1.57 | -9.25 | 122.24 | -0.27 | 15.62 | 99.05 | 0.05 | 600.0 | -73.68 | 11.81 | -33.91 | 2310.2 | 1.82 | -12.08 | -73.62 | -0.07 | 58.82 | 53.33 | 2.71 | -20.53 | -67.46 | 17.3 | 18.66 | -21.9 | 13.54 | 19.93 | -18.43 | 1.82 | -2.67 | -1.62 | 0.39 | -13.33 | -31.58 | 65.02 | -45.18 | 63.79 |
| 23Q1 (14) | 16.14 | -12.71 | -5.28 | 1.73 | 134.53 | 149.01 | -0.32 | -6.67 | -14.29 | -0.01 | 99.47 | -101.96 | 17.87 | 32.57 | 32.27 | 2.07 | -25.54 | -39.65 | -0.17 | -140.48 | -112.5 | 3.41 | -16.16 | -31.04 | 14.58 | -15.77 | -7.6 | 11.29 | -23.3 | -25.03 | 1.87 | -4.1 | 4.47 | 0.45 | -8.16 | -18.18 | 118.59 | 10.06 | 21.09 |
| 22Q4 (13) | 18.49 | -29.32 | -26.95 | -5.01 | -129.82 | -57.05 | -0.3 | 99.08 | 98.59 | -1.87 | -666.67 | -125.48 | 13.48 | -43.79 | -39.06 | 2.78 | 10.32 | -1.77 | 0.42 | 520.0 | 300.0 | 4.07 | 11.69 | 5.08 | 17.31 | -6.18 | -15.44 | 14.72 | -4.17 | 2.72 | 1.95 | 2.63 | 13.37 | 0.49 | -2.0 | 6.52 | 107.75 | -26.85 | -29.71 |
| 22Q3 (12) | 26.16 | 246.49 | 77.0 | -2.18 | 69.12 | 13.83 | -32.61 | -14.58 | -9.54 | 0.33 | 73.68 | -58.23 | 23.98 | 4793.88 | 95.76 | 2.52 | -63.48 | 2.86 | -0.1 | 33.33 | -42.86 | 3.64 | -56.27 | 11.71 | 18.45 | -16.7 | -6.2 | 15.36 | -7.47 | 11.55 | 1.9 | 2.7 | 11.76 | 0.5 | -12.28 | 11.11 | 147.30 | 271.07 | 58.66 |
| 22Q2 (11) | 7.55 | -55.69 | 29.28 | -7.06 | -100.0 | -121.32 | -28.46 | -10064.29 | -1772.37 | 0.19 | -62.75 | 226.67 | 0.49 | -96.37 | -81.51 | 6.9 | 101.17 | 139.58 | -0.15 | -87.5 | -1400.0 | 8.33 | 68.39 | 114.87 | 22.15 | 40.37 | 13.18 | 16.6 | 10.23 | 35.51 | 1.85 | 3.35 | 11.45 | 0.57 | 3.64 | 5.56 | 39.70 | -59.47 | -1.78 |
| 22Q1 (10) | 17.04 | -32.67 | 17.52 | -3.53 | -10.66 | -48.32 | -0.28 | 98.68 | -16.67 | 0.51 | -93.05 | 168.42 | 13.51 | -38.92 | 11.47 | 3.43 | 21.2 | 46.58 | -0.08 | 61.9 | -100.0 | 4.95 | 27.76 | 43.51 | 15.78 | -22.91 | -11.45 | 15.06 | 5.09 | 17.29 | 1.79 | 4.07 | 12.58 | 0.55 | 19.57 | -3.51 | 97.93 | -36.12 | 1.31 |
| 21Q4 (9) | 25.31 | 71.24 | 40.61 | -3.19 | -26.09 | 42.73 | -21.27 | 28.55 | -202.99 | 7.34 | 829.11 | 5546.15 | 22.12 | 80.57 | 77.96 | 2.83 | 15.51 | -45.68 | -0.21 | -200.0 | 4.55 | 3.87 | 18.74 | -49.69 | 20.47 | 4.07 | 4.81 | 14.33 | 4.07 | 10.91 | 1.72 | 1.18 | 15.44 | 0.46 | 2.22 | -43.21 | 153.30 | 65.13 | 29.62 |
| 21Q3 (8) | 14.78 | 153.08 | -20.02 | -2.53 | 20.69 | 55.14 | -29.77 | -1858.55 | -358.71 | 0.79 | 626.67 | 0 | 12.25 | 362.26 | -4.6 | 2.45 | -14.93 | -56.17 | -0.07 | -600.0 | 50.0 | 3.26 | -15.88 | -59.21 | 19.67 | 0.51 | -8.55 | 13.77 | 12.41 | -6.9 | 1.7 | 2.41 | 18.06 | 0.45 | -16.67 | 9.76 | 92.84 | 129.71 | -16.4 |
| 21Q2 (7) | 5.84 | -59.72 | -48.46 | -3.19 | -34.03 | 0.31 | -1.52 | -533.33 | -125.5 | -0.15 | -178.95 | 40.0 | 2.65 | -78.14 | -67.4 | 2.88 | 23.08 | -1.71 | -0.01 | 75.0 | 96.15 | 3.88 | 12.47 | -20.52 | 19.57 | 9.82 | 6.82 | 12.25 | -4.6 | 1.58 | 1.66 | 4.4 | 16.08 | 0.54 | -5.26 | 31.71 | 40.42 | -58.19 | -50.42 |
| 21Q1 (6) | 14.5 | -19.44 | 14.9 | -2.38 | 57.27 | 61.8 | -0.24 | 96.58 | -26.32 | 0.19 | 46.15 | 0 | 12.12 | -2.49 | 89.67 | 2.34 | -55.09 | -12.03 | -0.04 | 81.82 | 99.18 | 3.45 | -55.21 | -39.63 | 17.82 | -8.76 | 74.02 | 12.84 | -0.62 | 57.16 | 1.59 | 6.71 | 16.06 | 0.57 | -29.63 | 46.15 | 96.67 | -18.26 | -23.94 |
| 20Q4 (5) | 18.0 | -2.6 | -4.36 | -5.57 | 1.24 | -123.69 | -7.02 | -8.17 | -300.0 | 0.13 | 0 | 161.9 | 12.43 | -3.19 | -23.88 | 5.21 | -6.8 | 123.61 | -0.22 | -57.14 | -29.41 | 7.70 | -3.73 | 99.12 | 19.53 | -9.21 | 20.56 | 12.92 | -12.64 | 11.0 | 1.49 | 3.47 | 12.03 | 0.81 | 97.56 | 19.12 | 118.27 | 6.49 | -14.22 |
| 20Q3 (4) | 18.48 | 63.11 | 0.0 | -5.64 | -76.25 | 0.0 | -6.49 | -208.89 | 0.0 | 0 | 100.0 | 0.0 | 12.84 | 57.93 | 0.0 | 5.59 | 90.78 | 0.0 | -0.14 | 46.15 | 0.0 | 8.00 | 63.9 | 0.0 | 21.51 | 17.41 | 0.0 | 14.79 | 22.64 | 0.0 | 1.44 | 0.7 | 0.0 | 0.41 | 0.0 | 0.0 | 111.06 | 36.25 | 0.0 |
| 20Q2 (3) | 11.33 | -10.22 | 0.0 | -3.2 | 48.64 | 0.0 | 5.96 | 3236.84 | 0.0 | -0.25 | 0 | 0.0 | 8.13 | 27.23 | 0.0 | 2.93 | 10.15 | 0.0 | -0.26 | 94.67 | 0.0 | 4.88 | -14.58 | 0.0 | 18.32 | 78.91 | 0.0 | 12.06 | 47.61 | 0.0 | 1.43 | 4.38 | 0.0 | 0.41 | 5.13 | 0.0 | 81.51 | -35.86 | 0.0 |
| 20Q1 (2) | 12.62 | -32.94 | 0.0 | -6.23 | -150.2 | 0.0 | -0.19 | -105.41 | 0.0 | 0 | 100.0 | 0.0 | 6.39 | -60.87 | 0.0 | 2.66 | 14.16 | 0.0 | -4.88 | -2770.59 | 0.0 | 5.71 | 47.73 | 0.0 | 10.24 | -36.79 | 0.0 | 8.17 | -29.81 | 0.0 | 1.37 | 3.01 | 0.0 | 0.39 | -42.65 | 0.0 | 127.09 | -7.82 | 0.0 |
| 19Q4 (1) | 18.82 | 0.0 | 0.0 | -2.49 | 0.0 | 0.0 | 3.51 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 16.33 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 3.87 | 0.0 | 0.0 | 16.2 | 0.0 | 0.0 | 11.64 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 137.88 | 0.0 | 0.0 |
