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) | 50.85 | 32.32 | -36.24 | 0 | -7.91 | 0 | -4.26 | 0 | 14.61 | 769.64 | 34.26 | -1.3 | -0.49 | 0 | 12.97 | -7.7 | 31.82 | 13.64 | 24.74 | 11.69 | 23.36 | 2.23 | 0 | 0 | 105.72 | 24.56 |
| 2022 (9) | 38.43 | 6.57 | -36.75 | 0 | -0.28 | 0 | 0.26 | -81.29 | 1.68 | -88.19 | 34.71 | 62.5 | -0.17 | 0 | 14.05 | 40.7 | 28.0 | -0.99 | 22.15 | 12.72 | 22.85 | 1.78 | 0.28 | -36.36 | 84.87 | 0.12 |
| 2021 (8) | 36.06 | -14.61 | -21.83 | 0 | -3.35 | 0 | 1.39 | 0 | 14.23 | 23.42 | 21.36 | -29.9 | -0.71 | 0 | 9.99 | -36.57 | 28.28 | 29.13 | 19.65 | 18.73 | 22.45 | -0.31 | 0.44 | 22.22 | 84.77 | -20.85 |
| 2020 (7) | 42.23 | 1.59 | -30.7 | 0 | -10.85 | 0 | -0.08 | 0 | 11.53 | 47.25 | 30.47 | -10.46 | -0.9 | 0 | 15.75 | -0.38 | 21.9 | -2.93 | 16.55 | 19.84 | 22.52 | -1.05 | 0.36 | 89.47 | 107.10 | -5.29 |
| 2019 (6) | 41.57 | 41.83 | -33.74 | 0 | 2.94 | 0 | 4.53 | 0 | 7.83 | -20.02 | 34.03 | 82.56 | -0.8 | 0 | 15.81 | 69.02 | 22.56 | 43.15 | 13.81 | 26.35 | 22.76 | 4.55 | 0.19 | -38.71 | 113.08 | 27.36 |
| 2018 (5) | 29.31 | 31.38 | -19.52 | 0 | -1.42 | 0 | -2.85 | 0 | 9.79 | 0 | 18.64 | -22.88 | -1.48 | 0 | 9.35 | -32.21 | 15.76 | 4.37 | 10.93 | -11.21 | 21.77 | 1.63 | 0.31 | 0 | 88.79 | 34.24 |
| 2017 (4) | 22.31 | -48.38 | -27.62 | 0 | 2.96 | 0 | -2.23 | 0 | -5.31 | 0 | 24.17 | 29.53 | -0.23 | 0 | 13.80 | 22.08 | 15.1 | -9.63 | 12.31 | 4.5 | 21.42 | 0.99 | 0 | 0 | 66.14 | -49.01 |
| 2016 (3) | 43.22 | 36.51 | -20.72 | 0 | -21.23 | 0 | 6.79 | 290.23 | 22.5 | 220.06 | 18.66 | -25.92 | -0.01 | 0 | 11.30 | -25.62 | 16.71 | 32.2 | 11.78 | 24.13 | 21.21 | 6.58 | 0.33 | -10.81 | 129.71 | 21.93 |
| 2015 (2) | 31.66 | 26.94 | -24.63 | 0 | -3.15 | 0 | 1.74 | 0 | 7.03 | 0 | 25.19 | -44.59 | -0.37 | 0 | 15.19 | -42.42 | 12.64 | 9.91 | 9.49 | -1.76 | 19.9 | 7.28 | 0.37 | 32.14 | 106.38 | 21.53 |
| 2014 (1) | 24.94 | 11.79 | -43.89 | 0 | 17.38 | -32.61 | -2.18 | 0 | -18.95 | 0 | 45.46 | 7.75 | 0.29 | 0 | 26.39 | 3.87 | 11.5 | -19.92 | 9.66 | -12.97 | 18.55 | 7.72 | 0.28 | 47.37 | 87.54 | 11.87 |
| 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) | 12.87 | 364.62 | -2.28 | -4.05 | 66.05 | 5.15 | -0.75 | -116.27 | 91.43 | -2.99 | -135.43 | -141.13 | 8.82 | 196.29 | -0.9 | 12.66 | 24.36 | 68.13 | -0.1 | -25.0 | -42.86 | 16.04 | 18.06 | 56.97 | 10.37 | -4.69 | -9.59 | 8.58 | -1.27 | 0.35 | 6.69 | 7.9 | 16.96 | -0.13 | -285.71 | -316.67 | 85.01 | 359.1 | -7.51 |
| 24Q2 (19) | 2.77 | -66.18 | -60.71 | -11.93 | 46.14 | -28.0 | 4.61 | 19.74 | 38.02 | -1.27 | -344.23 | -92.42 | -9.16 | 34.38 | -303.52 | 10.18 | -14.38 | 34.3 | -0.08 | 38.46 | -300.0 | 13.58 | -26.01 | 29.36 | 10.88 | 21.43 | 11.13 | 8.69 | 15.87 | 12.13 | 6.2 | 6.9 | 7.08 | 0.07 | 16.67 | 40.0 | 18.52 | -69.8 | -64.31 |
| 24Q1 (18) | 8.19 | -61.51 | -12.41 | -22.15 | -85.05 | -107.59 | 3.85 | 179.88 | 65.24 | 0.52 | 143.7 | 144.44 | -13.96 | -249.95 | -957.58 | 11.89 | 39.72 | 11.85 | -0.13 | 61.76 | -116.67 | 18.36 | 24.1 | 4.76 | 8.96 | 97.79 | 48.59 | 7.5 | 96.85 | 61.99 | 5.8 | 3.02 | -2.36 | 0.06 | -50.0 | 20.0 | 61.30 | -72.46 | -30.37 |
| 23Q4 (17) | 21.28 | 61.58 | 37.56 | -11.97 | -180.33 | 6.26 | -4.82 | 44.91 | -241.84 | -1.19 | 4.03 | -154.84 | 9.31 | 4.61 | 244.81 | 8.51 | 13.01 | -20.54 | -0.34 | -385.71 | -277.78 | 14.79 | 44.8 | -26.22 | 4.53 | -60.51 | 50.0 | 3.81 | -55.44 | 69.33 | 5.63 | -1.57 | -2.43 | 0.12 | 100.0 | 100.0 | 222.59 | 142.2 | 16.26 |
| 23Q3 (16) | 13.17 | 86.81 | -15.9 | -4.27 | 54.18 | 57.04 | -8.75 | -361.98 | -335.85 | -1.24 | -87.88 | -113.79 | 8.9 | 492.07 | 55.59 | 7.53 | -0.66 | -25.52 | -0.07 | -250.0 | -600.0 | 10.22 | -2.71 | -27.6 | 11.47 | 17.16 | 23.87 | 8.55 | 10.32 | 15.38 | 5.72 | -1.21 | -1.21 | 0.06 | 20.0 | 0.0 | 91.91 | 77.16 | -22.18 |
| 23Q2 (15) | 7.05 | -24.6 | 936.76 | -9.32 | 12.65 | -103.94 | 3.34 | 43.35 | 595.83 | -0.66 | 43.59 | -488.24 | -2.27 | -71.97 | 41.65 | 7.58 | -28.69 | 66.59 | -0.02 | 66.67 | 50.0 | 10.50 | -40.08 | 51.75 | 9.79 | 62.35 | 14.5 | 7.75 | 67.39 | 11.51 | 5.79 | -2.53 | 1.94 | 0.05 | 0.0 | -28.57 | 51.88 | -41.08 | 868.87 |
| 23Q1 (14) | 9.35 | -39.56 | 41.45 | -10.67 | 16.44 | -12.79 | 2.33 | 265.25 | 175.9 | -1.17 | -153.92 | 21.48 | -1.32 | -148.89 | 53.68 | 10.63 | -0.75 | 13.81 | -0.06 | 33.33 | -50.0 | 17.52 | -12.59 | 5.29 | 6.03 | 99.67 | -15.9 | 4.63 | 105.78 | -16.58 | 5.94 | 2.95 | 5.88 | 0.05 | -16.67 | -44.44 | 88.04 | -54.02 | 49.84 |
| 22Q4 (13) | 15.47 | -1.21 | 46.22 | -12.77 | -28.47 | -110.03 | -1.41 | -138.01 | -1107.14 | 2.17 | 474.14 | 69.53 | 2.7 | -52.8 | -40.0 | 10.71 | 5.93 | 95.08 | -0.09 | -800.0 | 82.35 | 20.05 | 42.09 | 76.31 | 3.02 | -67.39 | -23.74 | 2.25 | -69.64 | -7.79 | 5.77 | -0.35 | 4.34 | 0.06 | 0.0 | -76.92 | 191.46 | 62.12 | 48.93 |
| 22Q3 (12) | 15.66 | 2202.94 | 6.6 | -9.94 | -117.51 | -28.59 | 3.71 | 672.92 | 217.41 | -0.58 | -441.18 | 34.09 | 5.72 | 247.04 | -17.82 | 10.11 | 122.2 | 30.45 | -0.01 | 75.0 | 83.33 | 14.11 | 103.93 | 0.16 | 9.26 | 8.3 | 22.0 | 7.41 | 6.62 | 44.16 | 5.79 | 1.94 | 4.7 | 0.06 | -14.29 | 200.0 | 118.10 | 2105.68 | -14.06 |
| 22Q2 (11) | 0.68 | -89.71 | -89.82 | -4.57 | 51.69 | -62.63 | 0.48 | 115.64 | 50.0 | 0.17 | 111.41 | -90.17 | -3.89 | -36.49 | -200.52 | 4.55 | -51.28 | 69.78 | -0.04 | 0.0 | 0.0 | 6.92 | -58.43 | 53.07 | 8.55 | 19.25 | -13.37 | 6.95 | 25.23 | -4.27 | 5.68 | 1.25 | 1.25 | 0.07 | -22.22 | 16.67 | 5.35 | -90.89 | -89.64 |
| 22Q1 (10) | 6.61 | -37.52 | 60.44 | -9.46 | -55.59 | -81.57 | -3.07 | -2292.86 | -365.15 | -1.49 | -216.41 | -101.35 | -2.85 | -163.33 | -161.47 | 9.34 | 70.13 | 72.01 | -0.04 | 92.16 | 55.56 | 16.64 | 46.36 | 57.05 | 7.17 | 81.06 | 4.52 | 5.55 | 127.46 | 15.62 | 5.61 | 1.45 | -2.94 | 0.09 | -65.38 | -10.0 | 58.76 | -54.3 | 52.31 |
| 21Q4 (9) | 10.58 | -27.98 | -34.45 | -6.08 | 21.35 | -23.33 | 0.14 | 104.43 | 101.3 | 1.28 | 245.45 | 15.32 | 4.5 | -35.34 | -59.86 | 5.49 | -29.16 | 17.81 | -0.51 | -750.0 | 21.54 | 11.37 | -19.29 | -1.49 | 3.96 | -47.83 | 44.0 | 2.44 | -52.53 | 29.1 | 5.53 | 0.0 | -3.66 | 0.26 | 1200.0 | 160.0 | 128.55 | -6.45 | -38.43 |
| 21Q3 (8) | 14.69 | 119.91 | -10.48 | -7.73 | -175.09 | 0.39 | -3.16 | -1087.5 | 56.41 | -0.88 | -150.87 | -237.5 | 6.96 | 79.84 | -19.54 | 7.75 | 189.18 | -2.64 | -0.06 | -50.0 | 40.0 | 14.09 | 211.68 | -1.26 | 7.59 | -23.1 | -13.55 | 5.14 | -29.2 | -22.71 | 5.53 | -1.43 | -1.95 | 0.02 | -66.67 | -80.0 | 137.42 | 165.99 | 3.75 |
| 21Q2 (7) | 6.68 | 62.14 | 7.57 | -2.81 | 46.07 | 66.55 | 0.32 | 148.48 | -91.06 | 1.73 | 333.78 | -31.89 | 3.87 | 455.05 | 276.71 | 2.68 | -50.64 | -67.67 | -0.04 | 55.56 | 55.56 | 4.52 | -57.35 | -71.03 | 9.87 | 43.88 | 49.32 | 7.26 | 51.25 | 35.45 | 5.61 | -2.94 | -1.23 | 0.06 | -40.0 | 185.71 | 51.66 | 33.92 | -8.74 |
| 21Q1 (6) | 4.12 | -74.47 | 18.73 | -5.21 | -5.68 | 45.73 | -0.66 | 93.87 | -118.38 | -0.74 | -166.67 | 83.07 | -1.09 | -109.72 | 82.22 | 5.43 | 16.52 | -43.2 | -0.09 | 86.15 | -50.0 | 10.60 | -8.2 | -51.02 | 6.86 | 149.45 | 82.93 | 4.8 | 153.97 | 80.45 | 5.78 | 0.7 | 2.85 | 0.1 | 0.0 | 42.86 | 38.58 | -81.52 | -7.17 |
| 20Q4 (5) | 16.14 | -1.65 | -0.49 | -4.93 | 36.47 | 68.13 | -10.77 | -48.55 | -13.85 | 1.11 | 73.44 | -47.14 | 11.21 | 29.6 | 1394.67 | 4.66 | -41.46 | -71.93 | -0.65 | -550.0 | -170.83 | 11.54 | -19.1 | -69.44 | 2.75 | -68.68 | 18.53 | 1.89 | -71.58 | 15.95 | 5.74 | 1.77 | 4.55 | 0.1 | 0.0 | -47.37 | 208.80 | 57.65 | -5.9 |
| 20Q3 (4) | 16.41 | 164.25 | 0.0 | -7.76 | 7.62 | 0.0 | -7.25 | -302.51 | 0.0 | 0.64 | -74.8 | 0.0 | 8.65 | 494.98 | 0.0 | 7.96 | -3.98 | 0.0 | -0.1 | -11.11 | 0.0 | 14.27 | -8.56 | 0.0 | 8.78 | 32.83 | 0.0 | 6.65 | 24.07 | 0.0 | 5.64 | -0.7 | 0.0 | 0.1 | 242.86 | 0.0 | 132.45 | 133.97 | 0.0 |
| 20Q2 (3) | 6.21 | 78.96 | 0.0 | -8.4 | 12.5 | 0.0 | 3.58 | -0.28 | 0.0 | 2.54 | 158.12 | 0.0 | -2.19 | 64.27 | 0.0 | 8.29 | -13.28 | 0.0 | -0.09 | -50.0 | 0.0 | 15.60 | -27.88 | 0.0 | 6.61 | 76.27 | 0.0 | 5.36 | 101.5 | 0.0 | 5.68 | 1.07 | 0.0 | -0.07 | -200.0 | 0.0 | 56.61 | 36.22 | 0.0 |
| 20Q1 (2) | 3.47 | -78.61 | 0.0 | -9.6 | 37.94 | 0.0 | 3.59 | 137.95 | 0.0 | -4.37 | -308.1 | 0.0 | -6.13 | -917.33 | 0.0 | 9.56 | -42.41 | 0.0 | -0.06 | 75.0 | 0.0 | 21.63 | -42.72 | 0.0 | 3.75 | 61.64 | 0.0 | 2.66 | 63.19 | 0.0 | 5.62 | 2.37 | 0.0 | 0.07 | -63.16 | 0.0 | 41.56 | -81.27 | 0.0 |
| 19Q4 (1) | 16.22 | 0.0 | 0.0 | -15.47 | 0.0 | 0.0 | -9.46 | 0.0 | 0.0 | 2.1 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 16.6 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 37.77 | 0.0 | 0.0 | 2.32 | 0.0 | 0.0 | 1.63 | 0.0 | 0.0 | 5.49 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 221.89 | 0.0 | 0.0 |
