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) | 72.69 | -52.52 | -136.56 | 0 | -34.76 | 0 | -12.83 | 0 | -63.87 | 0 | 40.82 | 53.11 | 0.48 | 0 | 4.94 | 68.98 | 74.6 | -12.96 | 108.83 | -9.43 | 44.55 | -0.51 | 3.0 | 3.09 | 46.48 | -49.04 |
| 2022 (9) | 153.09 | 78.07 | 10.55 | 0 | -74.17 | 0 | -14.03 | 0 | 163.64 | 136.0 | 26.66 | -17.97 | -0.01 | 0 | 2.93 | -15.35 | 85.71 | -51.54 | 120.16 | -20.25 | 44.78 | -2.88 | 2.91 | -8.78 | 91.21 | 112.16 |
| 2021 (8) | 85.97 | -56.19 | -16.63 | 0 | 9.66 | 0 | 1.61 | 0 | 69.34 | -54.13 | 32.5 | -48.36 | -2.19 | 0 | 3.46 | -56.1 | 176.86 | -10.09 | 150.68 | 2.43 | 46.11 | -0.39 | 3.19 | 0.0 | 42.99 | -56.94 |
| 2020 (7) | 196.24 | -47.35 | -45.06 | 0 | -140.19 | 0 | -4.16 | 0 | 151.18 | -30.67 | 62.94 | 67.62 | -0.32 | 0 | 7.87 | 99.19 | 196.7 | -10.85 | 147.1 | -15.75 | 46.29 | -4.1 | 3.19 | -75.33 | 99.83 | -36.84 |
| 2019 (6) | 372.72 | 247.98 | -154.66 | 0 | -111.63 | 0 | -5.27 | 0 | 218.06 | 0 | 37.55 | -12.16 | 0.05 | 150.0 | 3.95 | -20.83 | 220.63 | 21.54 | 174.6 | 57.06 | 48.27 | 3.81 | 12.93 | 378.89 | 158.07 | 136.66 |
| 2018 (5) | 107.11 | 31.6 | -144.59 | 0 | 109.92 | 0 | -1.89 | 0 | -37.48 | 0 | 42.75 | 269.49 | 0.02 | 0 | 4.99 | 200.77 | 181.53 | 144.09 | 111.17 | 103.27 | 46.5 | -3.93 | 2.7 | -20.12 | 66.79 | -12.63 |
| 2017 (4) | 81.39 | -36.5 | -67.85 | 0 | -7.8 | 0 | 1.45 | 0 | 13.54 | -91.06 | 11.57 | -7.44 | -0.25 | 0 | 1.66 | -19.07 | 74.37 | 19.32 | 54.69 | 38.6 | 48.4 | -7.65 | 3.38 | 67.33 | 76.44 | -44.0 |
| 2016 (3) | 128.17 | -5.7 | 23.31 | 0 | -183.26 | 0 | -8.45 | 0 | 151.48 | 34.86 | 12.5 | -64.08 | -0.28 | 0 | 2.05 | -60.93 | 62.33 | 54.28 | 39.46 | -18.81 | 52.41 | -2.94 | 2.02 | -16.53 | 136.51 | 5.48 |
| 2015 (2) | 135.92 | 27.71 | -23.6 | 0 | -129.87 | 0 | -3.45 | 0 | 112.32 | 0 | 34.8 | -16.49 | 0.74 | 0 | 5.25 | -2.13 | 40.4 | -51.02 | 48.6 | -48.09 | 54.0 | -4.05 | 2.42 | -22.93 | 129.42 | 86.1 |
| 2014 (1) | 106.43 | -28.0 | -126.19 | 0 | -45.67 | 0 | -3.76 | 0 | -19.76 | 0 | 41.67 | -51.11 | -0.94 | 0 | 5.36 | -55.84 | 82.48 | 23.6 | 93.62 | -10.98 | 56.28 | 22.45 | 3.14 | 78.41 | 69.54 | -28.07 |
| 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) | 107.77 | 100.32 | 25.42 | -20.0 | 78.48 | -4.38 | -116.41 | -6.42 | -43.45 | 3.37 | 206.98 | 204.98 | 87.77 | 324.19 | 31.45 | 15.6 | 52.49 | 62.5 | 0 | 0 | 0 | 9.99 | 114.55 | 117.43 | 19.29 | 6.28 | 3.43 | 18.96 | -55.33 | -29.93 | 10.54 | -0.94 | -5.3 | 0.74 | -2.63 | -5.13 | 356.38 | 256.65 | 61.62 |
| 24Q2 (19) | 53.8 | 54.95 | 111.73 | -92.95 | -231.85 | -185.3 | -109.39 | -372.94 | -516.98 | -3.15 | 54.55 | -129.93 | -39.15 | -683.46 | -446.03 | 10.23 | 85.33 | -27.55 | 0 | 0 | 0 | 4.66 | 50.6 | -26.89 | 18.15 | 77.25 | -32.0 | 42.44 | 43.96 | 1.92 | 10.64 | -4.49 | -3.18 | 0.76 | 2.7 | 8.57 | 99.93 | 19.04 | 109.72 |
| 24Q1 (18) | 34.72 | 4.08 | 148.22 | -28.01 | 63.53 | -249.25 | -23.13 | -433.29 | -140.45 | -6.93 | -7600.0 | 15.07 | 6.71 | 115.44 | 108.39 | 5.52 | -32.52 | -38.12 | 0 | -100.0 | 0 | 3.09 | -23.35 | -33.37 | 10.24 | -30.2 | -29.81 | 29.48 | 122.32 | 9.67 | 11.14 | -0.98 | -0.45 | 0.74 | -8.64 | 4.23 | 83.95 | -36.29 | 145.21 |
| 23Q4 (17) | 33.36 | -61.18 | 7.03 | -76.81 | -300.89 | -1228.89 | 6.94 | 108.55 | 139.48 | -0.09 | 97.2 | 98.8 | -43.45 | -165.07 | -271.13 | 8.18 | -14.79 | 23.75 | 0.48 | 0 | 0 | 4.03 | -12.21 | 47.97 | 14.67 | -21.34 | 36.47 | 13.26 | -51.0 | 117.73 | 11.25 | 1.08 | 2.55 | 0.81 | 3.85 | 14.08 | 131.75 | -40.25 | -24.89 |
| 23Q3 (16) | 85.93 | 238.17 | 31.92 | -19.16 | 41.19 | 67.3 | -81.15 | -357.7 | -21.28 | -3.21 | -134.31 | -38.96 | 66.77 | 1031.24 | 920.95 | 9.6 | -32.01 | 51.18 | 0 | 0 | 0 | 4.59 | -27.85 | 58.65 | 18.65 | -30.12 | -6.8 | 27.06 | -35.01 | -38.72 | 11.13 | 1.27 | 0.82 | 0.78 | 11.43 | 6.85 | 220.50 | 362.79 | 89.33 |
| 23Q2 (15) | 25.41 | 135.29 | -48.9 | -32.58 | -306.23 | -222.21 | -17.73 | -131.01 | -162.23 | -1.37 | 83.21 | -50.55 | -7.17 | 91.04 | -109.39 | 14.12 | 58.3 | 130.34 | 0 | 0 | 0 | 6.37 | 37.24 | 154.44 | 26.69 | 82.93 | -11.94 | 41.64 | 54.91 | -6.59 | 10.99 | -1.79 | -3.93 | 0.7 | -1.41 | -4.11 | 47.65 | 125.66 | -45.63 |
| 23Q1 (14) | -72.0 | -330.99 | -1122.73 | -8.02 | -38.75 | -116.61 | 57.18 | 425.26 | 414.69 | -8.16 | -8.66 | -147.27 | -80.02 | -415.16 | -244.68 | 8.92 | 34.95 | 17.68 | 0 | 0 | 0 | 4.64 | 70.22 | 25.26 | 14.59 | 35.72 | -40.79 | 26.88 | 341.38 | 6.12 | 11.19 | 2.01 | -1.24 | 0.71 | 0.0 | -4.05 | -185.66 | -205.85 | -1086.33 |
| 22Q4 (13) | 31.17 | -52.15 | 398.56 | -5.78 | 90.14 | -188.65 | -17.58 | 73.73 | -663.46 | -7.51 | -225.11 | -994.05 | 25.39 | 288.23 | 747.7 | 6.61 | 4.09 | -0.45 | 0 | 0 | 100.0 | 2.73 | -5.87 | 14.32 | 10.75 | -46.28 | -79.14 | 6.09 | -86.21 | -84.77 | 10.97 | -0.63 | -4.61 | 0.71 | -2.74 | -38.26 | 175.41 | 50.61 | 984.26 |
| 22Q3 (12) | 65.14 | 30.99 | 142.07 | -58.6 | -319.8 | -20828.57 | -66.91 | -334.85 | -82.76 | -2.31 | -153.85 | -1000.0 | 6.54 | -91.44 | -75.44 | 6.35 | 3.59 | -28.89 | 0 | 0 | -100.0 | 2.90 | 15.71 | -24.13 | 20.01 | -33.98 | -42.86 | 44.16 | -0.94 | 31.62 | 11.04 | -3.5 | -4.25 | 0.73 | 0.0 | 7.35 | 116.47 | 32.91 | 98.05 |
| 22Q2 (11) | 49.73 | 606.39 | -2.78 | 26.66 | -44.77 | 249.86 | 28.49 | 256.8 | -44.74 | -0.91 | 72.42 | 7.14 | 76.39 | 38.11 | 128.99 | 6.13 | -19.13 | -50.0 | 0 | 0 | -100.0 | 2.50 | -32.43 | -51.22 | 30.31 | 23.01 | -42.89 | 44.58 | 76.0 | -1.26 | 11.44 | 0.97 | -0.26 | 0.73 | -1.35 | 7.35 | 87.63 | 365.53 | -1.83 |
| 22Q1 (10) | 7.04 | 167.43 | -61.63 | 48.27 | 640.34 | 1050.2 | -18.17 | -682.37 | -116.05 | -3.3 | -492.86 | -268.37 | 55.31 | 1510.97 | 316.8 | 7.58 | 14.16 | 62.31 | 0 | 100.0 | 100.0 | 3.70 | 55.35 | 49.96 | 24.64 | -52.18 | -33.82 | 25.33 | -36.64 | -20.84 | 11.33 | -1.48 | -2.41 | 0.74 | -35.65 | 8.82 | 18.82 | 194.89 | -54.57 |
| 21Q4 (9) | -10.44 | -138.8 | -129.68 | 6.52 | 2428.57 | 208.49 | 3.12 | 108.52 | 102.04 | 0.84 | 500.0 | 147.19 | -3.92 | -114.72 | -113.44 | 6.64 | -25.64 | -65.31 | -0.47 | -4800.0 | -14.63 | 2.38 | -37.53 | -69.93 | 51.53 | 47.14 | -21.84 | 39.98 | 19.17 | -8.51 | 11.5 | -0.26 | -1.2 | 1.15 | 69.12 | 16.16 | -19.84 | -133.73 | -131.77 |
| 21Q3 (8) | 26.91 | -47.39 | -53.23 | -0.28 | 98.43 | -100.2 | -36.61 | -171.0 | -77.72 | -0.21 | 78.57 | 86.36 | 26.63 | -20.17 | -86.32 | 8.93 | -27.16 | -27.52 | 0.01 | -66.67 | 0 | 3.82 | -25.61 | -33.07 | 35.02 | -34.01 | -37.96 | 33.55 | -25.69 | -31.95 | 11.53 | 0.52 | -0.86 | 0.68 | 0.0 | -27.66 | 58.81 | -34.12 | -36.77 |
| 21Q2 (7) | 51.15 | 178.75 | -7.42 | -17.79 | -250.2 | 63.8 | 51.56 | 713.08 | 154.26 | -0.98 | -150.0 | -225.64 | 33.36 | 151.39 | 445.99 | 12.26 | 162.53 | -16.14 | 0.03 | 101.7 | -62.5 | 5.13 | 107.71 | -28.24 | 53.07 | 42.55 | -1.92 | 45.15 | 41.09 | -3.26 | 11.47 | -1.21 | 0.79 | 0.68 | 0.0 | 7.94 | 89.27 | 115.46 | -5.19 |
| 21Q1 (6) | 18.35 | -47.82 | -12.41 | -5.08 | 15.47 | 94.96 | -8.41 | 94.51 | -106.49 | 1.96 | 210.11 | 220.99 | 13.27 | -54.49 | 116.64 | 4.67 | -75.6 | -72.27 | -1.76 | -329.27 | 0 | 2.47 | -68.85 | -80.73 | 37.23 | -43.53 | 84.12 | 32.0 | -26.77 | 330.11 | 11.61 | -0.26 | -0.26 | 0.68 | -31.31 | 6.25 | 41.43 | -33.64 | -61.0 |
| 20Q4 (5) | 35.17 | -38.88 | -59.92 | -6.01 | -104.38 | -661.68 | -153.18 | -643.59 | -478.91 | -1.78 | -15.58 | 60.62 | 29.16 | -85.02 | -67.17 | 19.14 | 55.36 | 48.72 | -0.41 | 0 | 0 | 7.93 | 39.06 | 44.56 | 65.93 | 16.79 | 12.45 | 43.7 | -11.36 | 9.22 | 11.64 | 0.09 | -2.02 | 0.99 | 5.32 | -92.07 | 62.44 | -32.87 | -54.2 |
| 20Q3 (4) | 57.54 | 4.14 | 0.0 | 137.13 | 379.06 | 0.0 | -20.6 | 78.32 | 0.0 | -1.54 | -297.44 | 0.0 | 194.67 | 3086.09 | 0.0 | 12.32 | -15.73 | 0.0 | 0 | -100.0 | 0.0 | 5.70 | -20.25 | 0.0 | 56.45 | 4.32 | 0.0 | 49.3 | 5.64 | 0.0 | 11.63 | 2.2 | 0.0 | 0.94 | 49.21 | 0.0 | 93.00 | -1.22 | 0.0 |
| 20Q2 (3) | 55.25 | 163.72 | 0.0 | -49.14 | 51.2 | 0.0 | -95.03 | -173.32 | 0.0 | 0.78 | 148.15 | 0.0 | 6.11 | 107.66 | 0.0 | 14.62 | -13.18 | 0.0 | 0.08 | 0 | 0.0 | 7.15 | -44.21 | 0.0 | 54.11 | 167.61 | 0.0 | 46.67 | 527.28 | 0.0 | 11.38 | -2.23 | 0.0 | 0.63 | -1.56 | 0.0 | 94.15 | -11.37 | 0.0 |
| 20Q1 (2) | 20.95 | -76.13 | 0.0 | -100.7 | -9511.21 | 0.0 | 129.61 | 589.83 | 0.0 | -1.62 | 64.16 | 0.0 | -79.75 | -189.78 | 0.0 | 16.84 | 30.85 | 0.0 | 0 | 0 | 0.0 | 12.82 | 133.63 | 0.0 | 20.22 | -65.51 | 0.0 | 7.44 | -81.4 | 0.0 | 11.64 | -2.02 | 0.0 | 0.64 | -94.88 | 0.0 | 106.24 | -22.07 | 0.0 |
| 19Q4 (1) | 87.76 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | -26.46 | 0.0 | 0.0 | -4.52 | 0.0 | 0.0 | 88.83 | 0.0 | 0.0 | 12.87 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.49 | 0.0 | 0.0 | 58.63 | 0.0 | 0.0 | 40.01 | 0.0 | 0.0 | 11.88 | 0.0 | 0.0 | 12.49 | 0.0 | 0.0 | 136.32 | 0.0 | 0.0 |
