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) | 33.29 | -53.51 | -10.48 | 0 | -19.46 | 0 | 0.02 | 0 | 22.81 | -63.08 | 10.51 | 1.06 | -0.01 | 0 | 2.98 | 24.69 | 10.52 | -65.15 | 6.81 | -69.68 | 27.6 | 1.28 | 0.04 | -60.0 | 96.63 | -32.78 |
| 2022 (9) | 71.6 | 1008.36 | -9.81 | 0 | -58.13 | 0 | -0.02 | 0 | 61.79 | 0 | 10.4 | -17.07 | -0.01 | 0 | 2.39 | -20.1 | 30.19 | 28.25 | 22.46 | 21.27 | 27.25 | 3.3 | 0.1 | 0.0 | 143.75 | 901.33 |
| 2021 (8) | 6.46 | -86.12 | -12.72 | 0 | 8.15 | 0 | -0.01 | 0 | -6.26 | 0 | 12.54 | -1.8 | 0.03 | 0 | 2.99 | -29.83 | 23.54 | 97.98 | 18.52 | 101.09 | 26.38 | 1.11 | 0.1 | 11.11 | 14.36 | -89.09 |
| 2020 (7) | 46.55 | 37.52 | -12.67 | 0 | -23.5 | 0 | -0.23 | 0 | 33.88 | 22.4 | 12.77 | -7.8 | -0.02 | 0 | 4.27 | 0.19 | 11.89 | 53.82 | 9.21 | 71.83 | 26.09 | -4.4 | 0.09 | 0.0 | 131.53 | 27.22 |
| 2019 (6) | 33.85 | 10.51 | -6.17 | 0 | -34.86 | 0 | 0.27 | 0 | 27.68 | -10.88 | 13.85 | 132.77 | -0.25 | 0 | 4.26 | 151.21 | 7.73 | -21.28 | 5.36 | -63.93 | 27.29 | 7.82 | 0.09 | -10.0 | 103.39 | 35.93 |
| 2018 (5) | 30.63 | 0.69 | 0.43 | 0 | -16.03 | 0 | -5.94 | 0 | 31.06 | 8.0 | 5.95 | 148.95 | 5.25 | 2525.0 | 1.69 | 131.67 | 9.82 | -20.68 | 14.86 | 147.67 | 25.31 | -1.94 | 0.1 | 0.0 | 76.06 | -20.21 |
| 2017 (4) | 30.42 | -34.79 | -1.66 | 0 | -27.44 | 0 | 0.14 | -30.0 | 28.76 | -32.54 | 2.39 | -50.62 | 0.2 | 0 | 0.73 | -50.5 | 12.38 | -34.15 | 6.0 | -43.87 | 25.81 | -6.32 | 0.1 | -77.78 | 95.33 | -20.94 |
| 2016 (3) | 46.65 | -18.04 | -4.02 | 0 | -40.42 | 0 | 0.2 | 66.67 | 42.63 | 6.04 | 4.84 | -76.37 | -0.06 | 0 | 1.48 | -73.89 | 18.8 | 72.48 | 10.69 | 81.19 | 27.55 | -3.13 | 0.45 | -2.17 | 120.57 | -26.28 |
| 2015 (2) | 56.92 | 171.05 | -16.72 | 0 | -49.26 | 0 | 0.12 | -80.33 | 40.2 | 0 | 20.48 | -37.1 | -0.35 | 0 | 5.66 | -36.65 | 10.9 | -16.35 | 5.9 | -23.97 | 28.44 | 14.31 | 0.46 | 0.0 | 163.56 | 157.81 |
| 2014 (1) | 21.0 | -30.97 | -32.82 | 0 | 14.86 | -63.86 | 0.61 | 577.78 | -11.82 | 0 | 32.56 | -58.01 | -1.6 | 0 | 8.94 | -61.75 | 13.03 | -19.02 | 7.76 | -38.22 | 24.88 | 19.85 | 0.46 | 12.2 | 63.44 | -29.65 |
| 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) | 15.85 | 400.0 | 180.04 | -5.39 | -82.09 | -114.74 | -11.64 | -230.64 | -168.2 | -0.68 | -300.0 | -457.89 | 10.46 | 4880.95 | 232.06 | 5.44 | 80.13 | 115.87 | 0.02 | -33.33 | 200.0 | 4.36 | 67.61 | 46.65 | 7.39 | -6.46 | 361.88 | 4.58 | -12.26 | 392.47 | 7.14 | 0.71 | 4.23 | 0 | 0 | -100.0 | 135.24 | 425.17 | 86.13 |
| 24Q2 (19) | 3.17 | 156.81 | -69.58 | -2.96 | -40.95 | 16.62 | 8.91 | 59.11 | 404.1 | -0.17 | -342.86 | 0 | 0.21 | 102.73 | -96.94 | 3.02 | 43.13 | -14.45 | 0.03 | 0.0 | 250.0 | 2.60 | 15.4 | -27.16 | 7.9 | 231.93 | 47.94 | 5.22 | 241.18 | 45.0 | 7.09 | 1.72 | 3.35 | 0 | 0 | -100.0 | 25.75 | 139.23 | -74.13 |
| 24Q1 (18) | -5.58 | -258.07 | -140.79 | -2.1 | 3.23 | 6.67 | 5.6 | 263.27 | 163.85 | 0.07 | 146.67 | 240.0 | -7.68 | -664.71 | -167.19 | 2.11 | -5.8 | -4.95 | 0.03 | 50.0 | 200.0 | 2.25 | -19.99 | -9.69 | 2.38 | 595.83 | -41.23 | 1.53 | 312.5 | -49.0 | 6.97 | -0.43 | 1.01 | 0 | 0 | -100.0 | -65.65 | -216.79 | -147.6 |
| 23Q4 (17) | 3.53 | -37.63 | -71.35 | -2.17 | 13.55 | 35.8 | -3.43 | 20.97 | 61.07 | -0.15 | -178.95 | -600.0 | 1.36 | -56.83 | -84.79 | 2.24 | -11.11 | -34.5 | 0.02 | 200.0 | 100.0 | 2.81 | -5.25 | -25.29 | -0.48 | -130.0 | -114.04 | -0.72 | -177.42 | -620.0 | 7.0 | 2.19 | 2.34 | 0 | -100.0 | -100.0 | 56.21 | -22.64 | -69.16 |
| 23Q3 (16) | 5.66 | -45.68 | -81.26 | -2.51 | 29.3 | 11.62 | -4.34 | -48.12 | 82.72 | 0.19 | 0 | 1050.0 | 3.15 | -54.15 | -88.49 | 2.52 | -28.61 | -13.1 | -0.02 | 0.0 | 0.0 | 2.97 | -16.75 | 21.37 | 1.6 | -70.04 | -82.59 | 0.93 | -74.17 | -87.78 | 6.85 | -0.15 | 0.29 | 0.01 | 0.0 | -50.0 | 72.66 | -26.99 | -65.22 |
| 23Q2 (15) | 10.42 | -23.83 | -46.34 | -3.55 | -57.78 | -31.48 | -2.93 | 66.59 | 76.43 | 0 | 100.0 | 100.0 | 6.87 | -39.9 | -58.91 | 3.53 | 59.01 | 29.3 | -0.02 | -300.0 | -200.0 | 3.57 | 43.08 | 58.4 | 5.34 | 31.85 | -48.41 | 3.6 | 20.0 | -58.81 | 6.86 | -0.58 | 0.44 | 0.01 | -50.0 | -50.0 | 99.52 | -27.83 | -20.11 |
| 23Q1 (14) | 13.68 | 11.04 | 41.76 | -2.25 | 33.43 | -152.81 | -8.77 | 0.45 | 25.55 | -0.05 | -266.67 | -150.0 | 11.43 | 27.85 | 30.48 | 2.22 | -35.09 | 63.24 | 0.01 | 0.0 | 200.0 | 2.49 | -33.8 | 91.27 | 4.05 | 18.42 | -44.06 | 3.0 | 3100.0 | -51.69 | 6.9 | 0.88 | 2.22 | 0.02 | 0.0 | 0.0 | 137.90 | -24.33 | 85.49 |
| 22Q4 (13) | 12.32 | -59.22 | -22.9 | -3.38 | -19.01 | -12.29 | -8.81 | 64.91 | 51.49 | 0.03 | 250.0 | 250.0 | 8.94 | -67.34 | -31.07 | 3.42 | 17.93 | 34.12 | 0.01 | 150.0 | 0 | 3.77 | 53.92 | 69.6 | 3.42 | -62.79 | -46.65 | -0.1 | -101.31 | -102.0 | 6.84 | 0.15 | 3.01 | 0.02 | 0.0 | 0.0 | 182.25 | -12.77 | 32.87 |
| 22Q3 (12) | 30.21 | 55.56 | 697.04 | -2.84 | -5.19 | -67.06 | -25.11 | -102.01 | -474.78 | -0.02 | -100.0 | -100.0 | 27.37 | 63.7 | 504.88 | 2.9 | 6.23 | 64.77 | -0.02 | -200.0 | -300.0 | 2.45 | 8.65 | 62.49 | 9.19 | -11.21 | 7.36 | 7.61 | -12.93 | 8.56 | 6.83 | 0.0 | 3.96 | 0.02 | 0.0 | 0.0 | 208.92 | 67.72 | 661.53 |
| 22Q2 (11) | 19.42 | 101.24 | 337.39 | -2.7 | -203.37 | 9.4 | -12.43 | -5.52 | -288.91 | -0.01 | 50.0 | -200.0 | 16.72 | 90.87 | 1045.21 | 2.73 | 100.74 | -13.61 | 0.02 | 300.0 | 100.0 | 2.25 | 72.78 | -24.73 | 10.35 | 42.96 | 76.32 | 8.74 | 40.74 | 87.55 | 6.83 | 1.19 | 4.27 | 0.02 | 0.0 | 0.0 | 124.57 | 67.55 | 215.06 |
| 22Q1 (10) | 9.65 | -39.61 | 208.55 | -0.89 | 70.43 | 82.31 | -11.78 | 35.13 | -190.41 | -0.02 | 0.0 | 0 | 8.76 | -32.46 | 162.93 | 1.36 | -46.67 | -73.23 | -0.01 | 0 | -200.0 | 1.30 | -41.3 | -79.05 | 7.24 | 12.95 | 168.15 | 6.21 | 24.45 | 233.87 | 6.75 | 1.66 | 1.96 | 0.02 | 0.0 | 0.0 | 74.35 | -45.8 | 171.08 |
| 21Q4 (9) | 15.98 | 415.81 | 22.64 | -3.01 | -77.06 | 34.28 | -18.16 | -371.04 | -145.74 | -0.02 | -100.0 | 0.0 | 12.97 | 291.86 | 53.49 | 2.55 | 44.89 | -45.04 | 0 | -100.0 | 100.0 | 2.22 | 47.47 | -67.01 | 6.41 | -25.12 | 663.1 | 4.99 | -28.82 | 679.69 | 6.64 | 1.07 | 0.76 | 0.02 | 0.0 | 0.0 | 137.17 | 468.67 | -23.68 |
| 21Q3 (8) | -5.06 | -213.96 | -134.07 | -1.7 | 42.95 | 39.29 | 6.7 | 1.82 | 159.4 | -0.01 | -200.0 | -150.0 | -6.76 | -563.01 | -156.1 | 1.76 | -44.3 | -38.46 | 0.01 | 0.0 | 200.0 | 1.51 | -49.68 | -52.2 | 8.56 | 45.83 | 13.98 | 7.01 | 50.43 | 16.25 | 6.57 | 0.31 | 0.61 | 0.02 | 0.0 | 0.0 | -37.21 | -194.1 | -131.52 |
| 21Q2 (7) | 4.44 | 149.94 | -66.41 | -2.98 | 40.76 | -14.18 | 6.58 | -49.5 | 317.88 | 0.01 | 0 | 104.76 | 1.46 | 110.49 | -86.24 | 3.16 | -37.8 | 21.07 | 0.01 | 0.0 | 0.0 | 2.99 | -51.91 | -10.94 | 5.87 | 117.41 | 31.91 | 4.66 | 150.54 | 35.07 | 6.55 | -1.06 | 1.71 | 0.02 | 0.0 | 0.0 | 39.54 | 137.8 | -70.36 |
| 21Q1 (6) | -8.89 | -168.23 | -263.12 | -5.03 | -9.83 | -88.39 | 13.03 | 276.32 | 815.93 | 0 | 100.0 | 100.0 | -13.92 | -264.73 | -600.72 | 5.08 | 9.48 | 90.98 | 0.01 | 150.0 | 200.0 | 6.22 | -7.56 | 45.03 | 2.7 | 221.43 | 396.7 | 1.86 | 190.62 | 306.67 | 6.62 | 0.46 | 1.38 | 0.02 | 0.0 | 0.0 | -104.59 | -158.19 | -208.43 |
| 20Q4 (5) | 13.03 | -12.26 | -23.98 | -4.58 | -63.57 | -249.67 | -7.39 | 34.49 | 58.92 | -0.02 | -200.0 | -105.56 | 8.45 | -29.88 | -58.17 | 4.64 | 62.24 | 107.14 | -0.02 | -100.0 | -300.0 | 6.73 | 113.67 | 127.07 | 0.84 | -88.81 | 185.71 | 0.64 | -89.39 | 814.29 | 6.59 | 0.92 | -1.79 | 0.02 | 0.0 | 0.0 | 179.72 | 52.25 | -28.7 |
| 20Q3 (4) | 14.85 | 12.33 | 0.0 | -2.8 | -7.28 | 0.0 | -11.28 | -273.51 | 0.0 | 0.02 | 109.52 | 0.0 | 12.05 | 13.57 | 0.0 | 2.86 | 9.58 | 0.0 | -0.01 | -200.0 | 0.0 | 3.15 | -6.24 | 0.0 | 7.51 | 68.76 | 0.0 | 6.03 | 74.78 | 0.0 | 6.53 | 1.4 | 0.0 | 0.02 | 0.0 | 0.0 | 118.04 | -11.51 | 0.0 |
| 20Q2 (3) | 13.22 | 142.57 | 0.0 | -2.61 | 2.25 | 0.0 | -3.02 | -65.93 | 0.0 | -0.21 | -600.0 | 0.0 | 10.61 | 281.65 | 0.0 | 2.61 | -1.88 | 0.0 | 0.01 | 200.0 | 0.0 | 3.36 | -21.69 | 0.0 | 4.45 | 589.01 | 0.0 | 3.45 | 483.33 | 0.0 | 6.44 | -1.38 | 0.0 | 0.02 | 0.0 | 0.0 | 133.40 | 38.3 | 0.0 |
| 20Q1 (2) | 5.45 | -68.2 | 0.0 | -2.67 | -187.25 | 0.0 | -1.82 | 89.88 | 0.0 | -0.03 | -108.33 | 0.0 | 2.78 | -86.24 | 0.0 | 2.66 | 18.75 | 0.0 | -0.01 | -200.0 | 0.0 | 4.29 | 44.73 | 0.0 | -0.91 | 7.14 | 0.0 | -0.9 | -1385.71 | 0.0 | 6.53 | -2.68 | 0.0 | 0.02 | 0.0 | 0.0 | 96.46 | -61.73 | 0.0 |
| 19Q4 (1) | 17.14 | 0.0 | 0.0 | 3.06 | 0.0 | 0.0 | -17.99 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 20.2 | 0.0 | 0.0 | 2.24 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.96 | 0.0 | 0.0 | -0.98 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 6.71 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 252.06 | 0.0 | 0.0 |
