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) | 31.47 | 33.18 | -13.44 | 0 | -13.14 | 0 | 13.28 | 0 | 18.03 | 29.15 | 10.84 | 0.18 | -0.1 | 0 | 7.58 | 50.09 | 11.27 | -60.15 | 0.69 | -96.92 | 7.23 | 13.32 | 0.9 | 34.33 | 356.80 | 344.83 |
| 2022 (9) | 23.63 | 214.23 | -9.67 | 0 | 0.59 | 55.26 | -0.14 | 0 | 13.96 | 0 | 10.82 | 2.85 | -1.11 | 0 | 5.05 | -18.82 | 28.28 | 45.25 | 22.41 | 66.37 | 6.38 | 21.99 | 0.67 | 168.0 | 80.21 | 102.13 |
| 2021 (8) | 7.52 | -44.79 | -8.82 | 0 | 0.38 | 0 | -0.42 | 0 | -1.3 | 0 | 10.52 | 38.97 | -0.62 | 0 | 6.22 | -0.75 | 19.47 | 70.94 | 13.47 | 97.8 | 5.23 | 19.95 | 0.25 | 4.17 | 39.68 | -66.76 |
| 2020 (7) | 13.62 | 31.72 | -13.84 | 0 | -0.05 | 0 | 0.95 | 1800.0 | -0.22 | 0 | 7.57 | 2.16 | -0.45 | 0 | 6.27 | -0.53 | 11.39 | 19.64 | 6.81 | 10.55 | 4.36 | 21.79 | 0.24 | 41.18 | 119.37 | 14.4 |
| 2019 (6) | 10.34 | 153.43 | -7.38 | 0 | 1.59 | 0 | 0.05 | -64.29 | 2.96 | 0 | 7.41 | 12.1 | -0.08 | 0 | 6.30 | 5.98 | 9.52 | 38.17 | 6.16 | 8.26 | 3.58 | 16.99 | 0.17 | -10.53 | 104.34 | 128.63 |
| 2018 (5) | 4.08 | -34.3 | -6.71 | 0 | -1.93 | 0 | 0.14 | 0 | -2.63 | 0 | 6.61 | 175.42 | -0.07 | 0 | 5.95 | 152.55 | 6.89 | -0.14 | 5.69 | 28.73 | 3.06 | -5.85 | 0.19 | -5.0 | 45.64 | -42.16 |
| 2017 (4) | 6.21 | -30.22 | -2.58 | 0 | -0.84 | 0 | -0.02 | 0 | 3.63 | -44.15 | 2.4 | -2.04 | -0.1 | 0 | 2.35 | -13.96 | 6.9 | 58.26 | 4.42 | 28.12 | 3.25 | -12.63 | 0.2 | -31.03 | 78.91 | -33.86 |
| 2016 (3) | 8.9 | 136.07 | -2.4 | 0 | -3.94 | 0 | 0.05 | -75.0 | 6.5 | 531.07 | 2.45 | -20.97 | -0.11 | 0 | 2.74 | -22.43 | 4.36 | 531.88 | 3.45 | 5650.0 | 3.72 | -4.37 | 0.29 | -3.33 | 119.30 | 34.49 |
| 2015 (2) | 3.77 | -43.65 | -2.74 | 0 | -5.41 | 0 | 0.2 | -56.52 | 1.03 | -72.61 | 3.1 | -10.4 | -0.08 | 0 | 3.53 | -2.79 | 0.69 | 0 | 0.06 | 0 | 3.89 | -9.53 | 0.3 | -9.09 | 88.71 | -48.95 |
| 2014 (1) | 6.69 | -8.73 | -2.93 | 0 | -4.7 | 0 | 0.46 | 0 | 3.76 | -4.33 | 3.46 | 1.47 | -0.06 | 0 | 3.63 | 22.17 | -0.86 | 0 | -0.78 | 0 | 4.3 | -7.33 | 0.33 | -34.0 | 173.77 | -8.49 |
| 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) | -1.6 | -115.0 | -138.65 | -9.56 | -132.6 | -134.31 | 2.12 | 139.04 | 137.39 | -0.11 | -175.0 | -100.82 | -11.16 | -270.12 | -18700.0 | 4.64 | -4.53 | 153.55 | -0.01 | 0 | -120.0 | 16.13 | 4.24 | 127.46 | -0.28 | -122.76 | -110.29 | -0.69 | -121.63 | 82.08 | 1.76 | 10.69 | -2.22 | 0.14 | -6.67 | -36.36 | -132.23 | -161.1 | 0 |
| 24Q2 (19) | 10.67 | 34.89 | -49.41 | -4.11 | -1.99 | -75.64 | -5.43 | -2957.89 | 63.26 | -0.04 | 63.64 | -500.0 | 6.56 | 69.07 | -65.01 | 4.86 | 0.0 | 97.56 | 0 | 0 | 100.0 | 15.48 | 20.51 | 95.55 | 1.23 | -63.93 | -25.0 | 3.19 | -23.32 | 104.49 | 1.59 | 1.92 | -13.11 | 0.15 | -11.76 | -34.78 | 216.43 | 61.16 | -62.85 |
| 24Q1 (18) | 7.91 | 257.88 | -29.69 | -4.03 | 8.62 | -54.41 | 0.19 | -95.91 | -92.86 | -0.11 | -57.14 | 73.17 | 3.88 | 141.19 | -55.09 | 4.86 | 27.56 | 77.37 | 0 | -100.0 | 100.0 | 12.84 | 22.27 | 133.62 | 3.41 | 73.1 | -31.11 | 4.16 | 845.45 | 63.78 | 1.56 | -10.86 | -15.22 | 0.17 | -19.05 | -26.09 | 134.30 | 164.33 | -44.97 |
| 23Q4 (17) | -5.01 | -221.01 | -3440.0 | -4.41 | -8.09 | -89.27 | 4.65 | 182.01 | 830.0 | -0.07 | -100.52 | 0 | -9.42 | -15800.0 | -332.11 | 3.81 | 108.2 | 60.76 | 0.01 | -80.0 | 101.72 | 10.50 | 48.1 | 163.28 | 1.97 | -27.57 | -79.77 | 0.44 | 111.43 | -91.62 | 1.75 | -2.78 | 1.74 | 0.21 | -4.55 | -4.55 | -208.75 | 0 | -10106.08 |
| 23Q3 (16) | 4.14 | -80.37 | -60.68 | -4.08 | -74.36 | -78.17 | -5.67 | 61.64 | -6200.0 | 13.36 | 133500.0 | 6580.0 | 0.06 | -99.68 | -99.27 | 1.83 | -25.61 | -36.01 | 0.05 | 171.43 | 133.33 | 7.09 | -10.39 | 23.56 | 2.72 | 65.85 | -54.89 | -3.85 | -346.79 | -161.4 | 1.8 | -1.64 | 10.43 | 0.22 | -4.35 | 15.79 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 21.09 | 87.47 | 80.72 | -2.34 | 10.34 | 20.95 | -14.78 | -655.64 | -7290.0 | 0.01 | 102.44 | 111.11 | 18.75 | 117.01 | 115.27 | 2.46 | -10.22 | -16.61 | -0.07 | 22.22 | 68.18 | 7.92 | 43.97 | 48.11 | 1.64 | -66.87 | -76.13 | 1.56 | -38.58 | -74.3 | 1.83 | -0.54 | 17.31 | 0.23 | 0.0 | 64.29 | 582.60 | 138.74 | 287.9 |
| 23Q1 (14) | 11.25 | 7400.0 | 772.09 | -2.61 | -12.02 | -25.48 | 2.66 | 432.0 | 600.0 | -0.41 | 0 | -64.0 | 8.64 | 496.33 | 1193.67 | 2.74 | 15.61 | 3.79 | -0.09 | 84.48 | 43.75 | 5.50 | 37.79 | 3.73 | 4.95 | -49.18 | -12.23 | 2.54 | -51.62 | -47.3 | 1.84 | 6.98 | 24.32 | 0.23 | 4.55 | 109.09 | 244.03 | 11597.4 | 1112.61 |
| 22Q4 (13) | 0.15 | -98.58 | 121.13 | -2.33 | -1.75 | 29.39 | 0.5 | 655.56 | -63.77 | 0 | -100.0 | 100.0 | -2.18 | -126.46 | 45.64 | 2.37 | -17.13 | -9.89 | -0.58 | -286.67 | -75.76 | 3.99 | -30.5 | -26.22 | 9.74 | 61.53 | 61.53 | 5.25 | -16.27 | 25.6 | 1.72 | 5.52 | 26.47 | 0.22 | 15.79 | 175.0 | 2.09 | -98.4 | 116.51 |
| 22Q3 (12) | 10.53 | -9.77 | 40.21 | -2.29 | 22.64 | 16.12 | -0.09 | 55.0 | 98.77 | 0.2 | 322.22 | 300.0 | 8.24 | -5.4 | 72.38 | 2.86 | -3.05 | 13.49 | -0.15 | 31.82 | -400.0 | 5.74 | 7.42 | -16.15 | 6.03 | -12.23 | 78.93 | 6.27 | 3.29 | 147.83 | 1.63 | 4.49 | 25.38 | 0.19 | 35.71 | 216.67 | 130.16 | -13.34 | -32.58 |
| 22Q2 (11) | 11.67 | 804.65 | 50.78 | -2.96 | -42.31 | -66.29 | -0.2 | -152.63 | 89.01 | -0.09 | 64.0 | 18.18 | 8.71 | 1202.53 | 46.14 | 2.95 | 11.74 | 26.61 | -0.22 | -37.5 | -22.22 | 5.34 | 0.83 | -0.04 | 6.87 | 21.81 | 22.24 | 6.07 | 25.93 | 61.87 | 1.56 | 5.41 | 20.93 | 0.14 | 27.27 | 133.33 | 150.19 | 646.31 | -1.04 |
| 22Q1 (10) | 1.29 | 281.69 | 118.4 | -2.08 | 36.97 | -105.94 | 0.38 | -72.46 | -95.32 | -0.25 | -25.0 | -47.06 | -0.79 | 80.3 | 90.15 | 2.64 | 0.38 | -13.44 | -0.16 | 51.52 | -128.57 | 5.30 | -2.0 | -30.39 | 5.64 | -6.47 | 26.74 | 4.82 | 15.31 | 59.6 | 1.48 | 8.82 | 15.62 | 0.11 | 37.5 | 120.0 | 20.12 | 259.3 | 112.49 |
| 21Q4 (9) | -0.71 | -109.45 | -110.81 | -3.3 | -20.88 | -288.24 | 1.38 | 118.9 | 120.72 | -0.2 | -500.0 | -171.43 | -4.01 | -183.89 | -170.1 | 2.63 | 4.37 | 74.17 | -0.33 | -1000.0 | -230.0 | 5.41 | -21.0 | 45.91 | 6.03 | 78.93 | 14.2 | 4.18 | 65.22 | 45.64 | 1.36 | 4.62 | 7.94 | 0.08 | 33.33 | 14.29 | -12.63 | -106.54 | -108.08 |
| 21Q3 (8) | 7.51 | -2.97 | 146.23 | -2.73 | -53.37 | -70.62 | -7.3 | -301.1 | -37.48 | 0.05 | 145.45 | -93.24 | 4.78 | -19.8 | 229.66 | 2.52 | 8.15 | 103.23 | -0.03 | 83.33 | 93.18 | 6.85 | 28.05 | 78.66 | 3.37 | -40.04 | -24.78 | 2.53 | -32.53 | 0.8 | 1.3 | 0.78 | 20.37 | 0.06 | 0.0 | 0.0 | 193.06 | 27.21 | 131.04 |
| 21Q2 (7) | 7.74 | 210.41 | 729.27 | -1.78 | -76.24 | 18.72 | -1.82 | -122.41 | -68.52 | -0.11 | 35.29 | 21.43 | 5.96 | 174.31 | 274.27 | 2.33 | -23.61 | 4.02 | -0.18 | -157.14 | -158.06 | 5.35 | -29.78 | -50.33 | 5.62 | 26.29 | 1837.93 | 3.75 | 24.17 | 971.43 | 1.29 | 0.78 | 26.47 | 0.06 | 20.0 | 0.0 | 151.76 | 194.18 | 276.44 |
| 21Q1 (6) | -7.01 | -206.7 | -234.03 | -1.01 | -18.82 | 89.03 | 8.12 | 221.92 | -37.54 | -0.17 | -160.71 | -342.86 | -8.02 | -240.21 | -101.51 | 3.05 | 101.99 | 18.22 | -0.07 | 30.0 | 66.67 | 7.61 | 105.42 | -20.8 | 4.45 | -15.72 | 232.09 | 3.02 | 5.23 | 182.24 | 1.28 | 1.59 | 28.0 | 0.05 | -28.57 | 0.0 | -161.15 | -203.02 | -165.32 |
| 20Q4 (5) | 6.57 | 115.41 | 214.46 | -0.85 | 46.88 | 16.67 | -6.66 | -25.42 | -358.14 | 0.28 | -62.16 | 227.27 | 5.72 | 294.48 | 184.62 | 1.51 | 21.77 | -20.94 | -0.1 | 77.27 | -900.0 | 3.71 | -3.27 | -35.61 | 5.28 | 17.86 | 55.75 | 2.87 | 14.34 | 52.66 | 1.26 | 16.67 | 32.63 | 0.07 | 16.67 | 75.0 | 156.43 | 87.2 | 178.21 |
| 20Q3 (4) | 3.05 | 347.97 | 0.0 | -1.6 | 26.94 | 0.0 | -5.31 | -391.67 | 0.0 | 0.74 | 628.57 | 0.0 | 1.45 | 142.4 | 0.0 | 1.24 | -44.64 | 0.0 | -0.44 | -241.94 | 0.0 | 3.83 | -64.4 | 0.0 | 4.48 | 1444.83 | 0.0 | 2.51 | 617.14 | 0.0 | 1.08 | 5.88 | 0.0 | 0.06 | 0.0 | 0.0 | 83.56 | 197.15 | 0.0 |
| 20Q2 (3) | -1.23 | -123.52 | 0.0 | -2.19 | 76.22 | 0.0 | -1.08 | -108.31 | 0.0 | -0.14 | -300.0 | 0.0 | -3.42 | 14.07 | 0.0 | 2.24 | -13.18 | 0.0 | 0.31 | 247.62 | 0.0 | 10.76 | 11.98 | 0.0 | 0.29 | -78.36 | 0.0 | 0.35 | -67.29 | 0.0 | 1.02 | 2.0 | 0.0 | 0.06 | 20.0 | 0.0 | -86.01 | -134.87 | 0.0 |
| 20Q1 (2) | 5.23 | 191.11 | 0.0 | -9.21 | -802.94 | 0.0 | 13.0 | 403.88 | 0.0 | 0.07 | 131.82 | 0.0 | -3.98 | 41.12 | 0.0 | 2.58 | 35.08 | 0.0 | -0.21 | -2000.0 | 0.0 | 9.61 | 66.99 | 0.0 | 1.34 | -60.47 | 0.0 | 1.07 | -43.09 | 0.0 | 1.0 | 5.26 | 0.0 | 0.05 | 25.0 | 0.0 | 246.70 | 223.35 | 0.0 |
| 19Q4 (1) | -5.74 | 0.0 | 0.0 | -1.02 | 0.0 | 0.0 | 2.58 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | -6.76 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 5.76 | 0.0 | 0.0 | 3.39 | 0.0 | 0.0 | 1.88 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -200.00 | 0.0 | 0.0 |
