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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 (10) | 15.02 | -93.4 | -154.34 | 0 | 61.88 | 0 | -17.97 | 0 | -139.32 | 0 | 104.22 | -36.88 | -26.43 | 0 | 5.81 | -33.18 | 21.68 | -64.67 | 27.9 | -45.07 | 82.04 | 16.09 | 14.47 | 16.13 | 12.07 | -92.89 |
| 2023 (9) | 227.48 | 64.07 | -215.01 | 0 | -39.6 | 0 | -1.9 | 0 | 12.47 | 0 | 165.12 | 6.54 | 18.95 | 0 | 8.70 | 1.24 | 61.36 | -35.4 | 50.79 | -73.75 | 70.67 | 61.13 | 12.46 | 1787.88 | 169.86 | 191.63 |
| 2022 (8) | 138.65 | 953.57 | -263.47 | 0 | 203.18 | 0 | -2.54 | 0 | -124.82 | 0 | 154.99 | 141.61 | -15.13 | 0 | 8.59 | 109.82 | 94.99 | -28.83 | 193.52 | 32.16 | 43.86 | 56.7 | 0.66 | 112.9 | 58.25 | 673.36 |
| 2021 (7) | 13.16 | -81.59 | -9.86 | 0 | -22.8 | 0 | -0.78 | 0 | 3.3 | 0 | 64.15 | -27.23 | 10.86 | 852.63 | 4.09 | -47.73 | 133.46 | 80.72 | 146.43 | 118.85 | 27.99 | 16.33 | 0.31 | -11.43 | 7.53 | -90.38 |
| 2020 (6) | 71.48 | -17.14 | -123.1 | 0 | 56.11 | 0 | -27.62 | 0 | -51.62 | 0 | 88.16 | 66.97 | 1.14 | 0 | 7.83 | 99.99 | 73.85 | 81.94 | 66.91 | 112.41 | 24.06 | 11.23 | 0.35 | 218.18 | 78.27 | -51.69 |
| 2019 (5) | 86.27 | 185.76 | -23.45 | 0 | -28.65 | 0 | 4.09 | 0 | 62.82 | 0 | 52.8 | -8.9 | -2.73 | 0 | 3.92 | 29.02 | 40.59 | -63.19 | 31.5 | -73.21 | 21.63 | 24.67 | 0.11 | -66.67 | 162.04 | 625.93 |
| 2018 (4) | 30.19 | -60.78 | -66.7 | 0 | 22.98 | 0 | -6.13 | 0 | -36.51 | 0 | 57.96 | 144.76 | 0 | 0 | 3.04 | 115.12 | 110.26 | 39.64 | 117.57 | 79.22 | 17.35 | -1.53 | 0.33 | 10.0 | 22.32 | -75.78 |
| 2017 (3) | 76.98 | 3.48 | -35.84 | 0 | -0.47 | 0 | -6.44 | 0 | 41.14 | -22.36 | 23.68 | -27.09 | 0 | 0 | 1.41 | -37.71 | 78.96 | 48.37 | 65.6 | 43.61 | 17.62 | -1.67 | 0.3 | -30.23 | 92.17 | -20.67 |
| 2016 (2) | 74.39 | 85.42 | -21.4 | 0 | -37.69 | 0 | -4.23 | 0 | 52.99 | 29.53 | 32.48 | 96.49 | 0.97 | 0 | 2.27 | 104.69 | 53.22 | 171.81 | 45.68 | 185.14 | 17.92 | -18.1 | 0.43 | 0.0 | 116.18 | 11.0 |
| 2015 (1) | 40.12 | 557.7 | 0.79 | 0 | -13.18 | 0 | -1.59 | 0 | 40.91 | 895.38 | 16.53 | 17.9 | 0 | 0 | 1.11 | 28.68 | 19.58 | -44.12 | 16.02 | -29.27 | 21.88 | -5.4 | 0.43 | -2.27 | 104.67 | 693.09 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | 36.79 | 147.08 | -72.63 | -103.93 | -133.39 | -456.37 | 88.34 | 1214.0 | 218.43 | -12.8 | -1584.21 | -190.08 | -67.14 | -126.52 | -158.01 | 23.33 | -28.22 | -38.67 | -44.26 | -49077.78 | -270.62 | 5.00 | -32.6 | -43.03 | -0.95 | -396.88 | -963.64 | -5.84 | -327.24 | -1913.79 | 20.6 | -9.97 | 7.01 | 3.61 | -21.69 | -2.43 | 200.27 | 304.31 | -66.24 |
| 24Q3 (19) | 14.89 | 222.29 | -34.52 | -44.53 | -161.17 | 54.81 | -7.93 | -244.71 | 79.43 | -0.76 | 93.87 | 95.33 | -29.64 | -138.46 | 60.89 | 32.5 | 72.32 | -18.85 | -0.09 | -105.52 | 73.53 | 7.42 | 90.07 | -14.14 | 0.32 | -98.16 | -98.37 | 2.57 | -88.56 | -87.1 | 22.88 | 16.79 | 27.11 | 4.61 | 55.74 | 46.82 | 49.53 | 382.69 | -10.56 |
| 24Q2 (18) | 4.62 | 111.19 | -86.93 | -17.05 | -252.91 | 46.65 | 5.48 | 122.82 | -96.46 | -12.4 | -255.0 | -178.83 | -12.43 | 58.75 | -467.75 | 18.86 | -36.15 | -46.77 | 1.63 | -89.99 | -79.21 | 3.90 | -46.41 | -45.52 | 17.43 | 257.91 | 13.4 | 22.47 | 158.28 | 120.08 | 19.59 | 3.32 | 11.82 | 2.96 | -10.03 | -2.63 | 10.26 | 107.69 | -91.06 |
| 24Q1 (17) | -41.28 | -130.71 | -218.01 | 11.15 | 159.69 | 116.93 | -24.01 | 67.81 | 70.48 | 8.0 | -43.7 | 151.35 | -30.13 | -126.03 | 2.37 | 29.54 | -22.34 | -42.75 | 16.29 | -37.2 | 212.42 | 7.28 | -17.02 | -28.4 | 4.87 | 4327.27 | -81.49 | 8.7 | 3100.0 | -58.47 | 18.96 | -1.51 | 19.17 | 3.29 | -11.08 | 28.02 | -133.38 | -122.48 | -250.34 |
| 23Q4 (16) | 134.42 | 491.12 | 291.78 | -18.68 | 81.04 | 89.73 | -74.59 | -93.44 | -173.71 | 14.21 | 187.39 | 159.83 | 115.74 | 252.71 | 178.42 | 38.04 | -5.02 | -27.15 | 25.94 | 7729.41 | 310.38 | 8.78 | 1.59 | -26.48 | 0.11 | -99.44 | -99.17 | -0.29 | -101.46 | -104.81 | 19.25 | 6.94 | 53.02 | 3.7 | 17.83 | 740.91 | 593.20 | 971.11 | 229.37 |
| 23Q3 (15) | 22.74 | -35.65 | -91.89 | -98.53 | -208.29 | -188.27 | -38.56 | -124.9 | 56.55 | -16.26 | -203.37 | -110.12 | -75.79 | -2342.31 | -130.76 | 40.05 | 13.04 | -48.43 | -0.34 | -104.34 | -383.33 | 8.64 | 20.6 | -51.46 | 19.58 | 27.39 | 47.55 | 19.92 | 95.1 | -78.94 | 18.0 | 2.74 | 63.34 | 3.14 | 3.29 | 4385.71 | 55.38 | -51.78 | -79.14 |
| 23Q2 (14) | 35.34 | 1.03 | 139.59 | -31.96 | 51.46 | 4.34 | 154.89 | 290.42 | 133.8 | 15.73 | 200.96 | 121.5 | 3.38 | 110.95 | 102.76 | 35.43 | -31.34 | 134.79 | 7.84 | 154.11 | 19700.0 | 7.17 | -29.58 | 139.71 | 15.37 | -41.58 | -51.22 | 10.21 | -51.26 | -81.28 | 17.52 | 10.12 | 70.26 | 3.04 | 18.29 | 4242.86 | 114.85 | 29.46 | 183.52 |
| 23Q1 (13) | 34.98 | 1.95 | 140.23 | -65.84 | 63.8 | -371.3 | -81.34 | -180.38 | -165.34 | -15.58 | 34.4 | 76.49 | -30.86 | 79.09 | 69.42 | 51.6 | -1.19 | 414.97 | -14.49 | -17.52 | -403.12 | 10.17 | -14.79 | 332.14 | 26.31 | 97.67 | -28.72 | 20.95 | 247.43 | -45.37 | 15.91 | 26.47 | 59.58 | 2.57 | 484.09 | 3571.43 | 88.71 | -50.74 | 149.38 |
| 22Q4 (12) | 34.31 | -87.77 | -22.95 | -181.9 | -432.18 | -474.59 | 101.2 | 214.03 | 291.99 | -23.75 | -114.79 | -1383.78 | -147.59 | -159.91 | -258.55 | 52.22 | -32.76 | 368.34 | -12.33 | -10375.0 | -323.37 | 11.94 | -32.93 | 397.18 | 13.31 | 0.3 | -79.46 | 6.03 | -93.63 | -87.02 | 12.58 | 14.16 | 51.57 | 0.44 | 528.57 | 528.57 | 180.10 | -32.15 | 121.8 |
| 22Q3 (11) | 280.54 | 414.3 | 3291.58 | -34.18 | -2.3 | -65.2 | -88.75 | -233.96 | -798.28 | 160.62 | 319.55 | 10879.87 | 246.36 | 300.83 | 935.69 | 77.66 | 414.65 | 248.88 | 0.12 | 400.0 | -91.3 | 17.80 | 495.55 | 237.92 | 13.27 | -57.89 | -64.42 | 94.59 | 73.4 | 109.08 | 11.02 | 7.09 | 52.63 | 0.07 | 0.0 | 0.0 | 265.46 | 293.04 | 1686.43 |
| 22Q2 (10) | -89.26 | -2.67 | -10654.22 | -33.41 | -139.16 | -77.43 | 66.25 | -46.78 | 61.9 | -73.16 | -10.41 | -1490.43 | -122.67 | -21.56 | -523.96 | 15.09 | 50.6 | -12.88 | -0.04 | 98.61 | 0.0 | 2.99 | 26.95 | -32.45 | 31.51 | -14.63 | 47.52 | 54.55 | 42.24 | 51.99 | 10.29 | 3.21 | 59.04 | 0.07 | 0.0 | -12.5 | -137.51 | 23.46 | -6931.41 |
| 22Q1 (9) | -86.94 | -295.24 | -299.72 | -13.97 | -128.77 | 26.08 | 124.49 | 336.18 | 11215.18 | -66.26 | -3681.62 | -2020.58 | -100.91 | -208.4 | -148.24 | 10.02 | -10.13 | -25.34 | -2.88 | -152.17 | -172.0 | 2.35 | -1.96 | -49.4 | 36.91 | -43.04 | 269.1 | 38.35 | -17.47 | 103.66 | 9.97 | 20.12 | 65.89 | 0.07 | 0.0 | -22.22 | -179.67 | -321.26 | -105.93 |
| 21Q4 (8) | 44.53 | 606.6 | 227.43 | 48.56 | 334.7 | 331.57 | -52.71 | -433.5 | -378.01 | 1.85 | 224.16 | 153.47 | 93.09 | 415.77 | 1363.09 | 11.15 | -49.91 | -55.18 | 5.52 | 300.0 | 297.12 | 2.40 | -54.41 | -69.89 | 64.8 | 73.73 | 254.68 | 46.47 | 2.72 | 147.97 | 8.3 | 14.96 | 36.74 | 0.07 | 0.0 | -36.36 | 81.20 | 585.26 | 48.79 |
| 21Q3 (7) | -8.79 | -959.04 | -139.28 | -20.69 | -9.88 | -496.36 | -9.88 | -124.14 | 78.34 | -1.49 | 67.61 | -113.94 | -29.48 | -49.95 | -206.81 | 22.26 | 28.52 | 62.13 | 1.38 | 3550.0 | 911.76 | 5.27 | 19.06 | 8.28 | 37.3 | 74.63 | 114.86 | 45.24 | 26.05 | 147.48 | 7.22 | 11.59 | 16.08 | 0.07 | -12.5 | -22.22 | -16.73 | -755.62 | -118.39 |
| 21Q2 (6) | -0.83 | 96.18 | -103.15 | -18.83 | 0.37 | 59.15 | 40.92 | 3753.57 | 177.94 | -4.6 | -233.33 | 88.44 | -19.66 | 51.64 | 0.51 | 17.32 | 29.06 | -62.23 | -0.04 | -101.0 | 0.0 | 4.42 | -4.92 | -71.97 | 21.36 | 113.6 | -38.51 | 35.89 | 90.6 | 24.7 | 6.47 | 7.65 | 10.03 | 0.08 | -11.11 | 0.0 | -1.96 | 97.76 | -102.58 |
| 21Q1 (5) | -21.75 | -259.93 | -337.19 | -18.9 | 9.87 | 69.14 | -1.12 | -105.91 | -100.83 | 3.45 | 199.71 | -30.02 | -40.65 | -451.56 | 21.95 | 13.42 | -46.06 | 262.7 | 4.0 | 187.77 | 10100.0 | 4.65 | -41.66 | 202.91 | 10.0 | -45.27 | 187.36 | 18.83 | 0.48 | 1611.82 | 6.01 | -0.99 | 2.04 | 0.09 | -18.18 | 12.5 | -87.24 | -259.86 | -167.26 |
| 20Q4 (4) | 13.6 | -39.23 | 0.0 | -20.97 | -501.72 | 0.0 | 18.96 | 141.56 | 0.0 | -3.46 | -132.37 | 0.0 | -7.37 | -126.7 | 0.0 | 24.88 | 81.21 | 0.0 | 1.39 | 917.65 | 0.0 | 7.98 | 63.97 | 0.0 | 18.27 | 5.24 | 0.0 | 18.74 | 2.52 | 0.0 | 6.07 | -2.41 | 0.0 | 0.11 | 22.22 | 0.0 | 54.57 | -40.04 | 0.0 |
| 20Q3 (3) | 22.38 | -15.0 | 0.0 | 5.22 | 111.33 | 0.0 | -45.62 | 13.1 | 0.0 | 10.69 | 126.87 | 0.0 | 27.6 | 239.68 | 0.0 | 13.73 | -70.06 | 0.0 | -0.17 | -325.0 | 0.0 | 4.86 | -69.18 | 0.0 | 17.36 | -50.03 | 0.0 | 18.28 | -36.48 | 0.0 | 6.22 | 5.78 | 0.0 | 0.09 | 12.5 | 0.0 | 91.01 | 20.08 | 0.0 |
| 20Q2 (2) | 26.33 | 187.13 | 0.0 | -46.09 | 24.75 | 0.0 | -52.5 | -138.81 | 0.0 | -39.78 | -906.9 | 0.0 | -19.76 | 62.06 | 0.0 | 45.86 | 1139.46 | 0.0 | -0.04 | 0.0 | 0.0 | 15.79 | 927.51 | 0.0 | 34.74 | 898.28 | 0.0 | 28.78 | 2516.36 | 0.0 | 5.88 | -0.17 | 0.0 | 0.08 | 0.0 | 0.0 | 75.79 | -41.57 | 0.0 |
| 20Q1 (1) | 9.17 | 0.0 | 0.0 | -61.25 | 0.0 | 0.0 | 135.27 | 0.0 | 0.0 | 4.93 | 0.0 | 0.0 | -52.08 | 0.0 | 0.0 | 3.7 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 1.54 | 0.0 | 0.0 | 3.48 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 5.89 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 129.70 | 0.0 | 0.0 |
