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) | 212.1 | 46.02 | -105.19 | 0 | -103.31 | 0 | -4.18 | 0 | 106.91 | 31.69 | 31.65 | -3.18 | 0.35 | -66.98 | 3.29 | -0.74 | 103.58 | 40.47 | 71.82 | 44.77 | 106.11 | -0.14 | 0.89 | -7.29 | 118.61 | 28.07 |
| 2022 (9) | 145.25 | -5.07 | -64.07 | 0 | -105.46 | 0 | 9.0 | 69.17 | 81.18 | -8.82 | 32.69 | -25.62 | 1.06 | 3.92 | 3.31 | -23.42 | 73.74 | -3.66 | 49.61 | -5.86 | 106.26 | -4.75 | 0.96 | 11.63 | 92.62 | -0.05 |
| 2021 (8) | 153.01 | -16.84 | -63.98 | 0 | -37.03 | 0 | 5.32 | -15.69 | 89.03 | -25.99 | 43.95 | -33.61 | 1.02 | -46.88 | 4.33 | -37.09 | 76.54 | -10.97 | 52.7 | -12.01 | 111.56 | -6.63 | 0.86 | -13.13 | 92.67 | -9.17 |
| 2020 (7) | 184.0 | 2.81 | -63.71 | 0 | -180.81 | 0 | 6.31 | 0 | 120.29 | 27.08 | 66.2 | -23.09 | 1.92 | 336.36 | 6.88 | -12.46 | 85.97 | 22.76 | 59.89 | 72.74 | 119.48 | -7.75 | 0.99 | -3.88 | 102.02 | -5.82 |
| 2019 (6) | 178.97 | 20.48 | -84.31 | 0 | -113.94 | 0 | -0.94 | 0 | 94.66 | 282.0 | 86.08 | -31.75 | 0.44 | 0 | 7.86 | -31.93 | 70.03 | -5.56 | 34.67 | -1.51 | 129.52 | 6.77 | 1.03 | 49.28 | 108.32 | 14.63 |
| 2018 (5) | 148.55 | 67.0 | -123.77 | 0 | -63.33 | 0 | -0.74 | 0 | 24.78 | 0 | 126.12 | -9.42 | 0 | 0 | 11.55 | -6.85 | 74.15 | -11.71 | 35.2 | -36.49 | 121.31 | 5.01 | 0.69 | 165.38 | 94.50 | 81.88 |
| 2017 (4) | 88.95 | -67.38 | -139.09 | 0 | 83.38 | 0 | -9.28 | 0 | -50.14 | 0 | 139.23 | -0.86 | -2.17 | 0 | 12.40 | 3.62 | 83.98 | -55.02 | 55.42 | -58.18 | 115.52 | 0.05 | 0.26 | 420.0 | 51.96 | -52.75 |
| 2016 (3) | 272.72 | -0.61 | -140.84 | 0 | -56.79 | 0 | 4.6 | 0 | 131.88 | -7.58 | 140.44 | 23.74 | -0.43 | 0 | 11.96 | 23.04 | 186.71 | 0.27 | 132.51 | 3.71 | 115.46 | 1.6 | 0.05 | 0 | 109.96 | -3.26 |
| 2015 (2) | 274.39 | 7.18 | -131.7 | 0 | -130.79 | 0 | -3.42 | 0 | 142.69 | 3.62 | 113.5 | -10.54 | -22.48 | 0 | 9.72 | -1.12 | 186.2 | -12.13 | 127.77 | -20.22 | 113.64 | 8.62 | 0 | 0 | 113.66 | 17.56 |
| 2014 (1) | 256.01 | -9.16 | -118.3 | 0 | -140.72 | 0 | -1.89 | 0 | 137.71 | -14.34 | 126.87 | -12.54 | 8.55 | 58.33 | 9.83 | -9.78 | 211.9 | -4.61 | 160.16 | -13.66 | 104.62 | 15.13 | 0 | 0 | 96.69 | -5.19 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 41.53 | -28.19 | 5.57 | -0.95 | 98.82 | 91.07 | -28.04 | -9.87 | -19.47 | 0.42 | -20.75 | 110.19 | 40.58 | 281.24 | 41.39 | 5.9 | -12.98 | -39.98 | 0.11 | -64.52 | 0 | 2.50 | -16.31 | -40.22 | 27.36 | -0.47 | 44.92 | 22.2 | 43.23 | 40.24 | 24.51 | -5.66 | -10.35 | 0.2 | -13.04 | -16.67 | 88.53 | -36.15 | -2.31 |
| 23Q4 (19) | 57.83 | -25.52 | 51.86 | -80.22 | -593.34 | -542.79 | -25.52 | 40.18 | -307.67 | 0.53 | -79.85 | 121.12 | -22.39 | -133.89 | -187.46 | 6.78 | -10.44 | -16.4 | 0.31 | 0 | -60.76 | 2.98 | -0.12 | -15.51 | 27.49 | -11.04 | 56.91 | 15.5 | -21.4 | 66.85 | 25.98 | -0.88 | -0.31 | 0.23 | 15.0 | 0.0 | 138.65 | -17.62 | 29.55 |
| 23Q3 (18) | 77.64 | 108.21 | 113.83 | -11.57 | -317.69 | 57.21 | -42.66 | -266.18 | -4.51 | 2.63 | 181.68 | 17.41 | 66.07 | 91.4 | 612.73 | 7.57 | 1.07 | -4.66 | 0 | -100.0 | -100.0 | 2.99 | -1.76 | 0.96 | 30.9 | 17.45 | 46.86 | 19.72 | -5.1 | 30.6 | 26.21 | -1.35 | -1.09 | 0.2 | -9.09 | -4.76 | 168.31 | 114.71 | 93.8 |
| 23Q2 (17) | 37.29 | -5.21 | -2.05 | -2.77 | 73.97 | 81.97 | -11.65 | 50.36 | 46.24 | -3.22 | 21.84 | -136.76 | 34.52 | 20.28 | 52.0 | 7.49 | -23.8 | -14.4 | 0.08 | 0 | 0 | 3.04 | -27.19 | -16.36 | 26.31 | 39.35 | 43.14 | 20.78 | 31.27 | 81.01 | 26.57 | -2.82 | -1.01 | 0.22 | -8.33 | -18.52 | 78.39 | -13.5 | -20.54 |
| 23Q1 (16) | 39.34 | 3.31 | 20.01 | -10.64 | 14.74 | 17.84 | -23.47 | -274.92 | 36.07 | -4.12 | -64.14 | -907.84 | 28.7 | 12.11 | 44.73 | 9.83 | 21.21 | 24.59 | 0 | -100.0 | 0 | 4.18 | 18.28 | 31.2 | 18.88 | 7.76 | 12.38 | 15.83 | 70.4 | 15.21 | 27.34 | 4.91 | 1.82 | 0.24 | 4.35 | -7.69 | 90.62 | -15.33 | 12.93 |
| 22Q4 (15) | 38.08 | 4.87 | -42.86 | -12.48 | 53.85 | 59.45 | -6.26 | 84.66 | -145.89 | -2.51 | -212.05 | -142.26 | 25.6 | 176.16 | -28.61 | 8.11 | 2.14 | -27.85 | 0.79 | 192.59 | 33.9 | 3.53 | 19.34 | -24.02 | 17.52 | -16.73 | 31.24 | 9.29 | -38.48 | 1.2 | 26.06 | -1.66 | -4.68 | 0.23 | 9.52 | -4.17 | 107.03 | 23.24 | -40.96 |
| 22Q3 (14) | 36.31 | -4.62 | 37.38 | -27.04 | -76.04 | -136.78 | -40.82 | -88.37 | -163.35 | 2.24 | -74.43 | 166.67 | 9.27 | -59.18 | -38.24 | 7.94 | -9.26 | -24.67 | 0.27 | 0 | -35.71 | 2.96 | -18.62 | -31.86 | 21.04 | 14.47 | 85.05 | 15.1 | 31.53 | 58.78 | 26.5 | -1.27 | -3.43 | 0.21 | -22.22 | 5.0 | 86.85 | -11.97 | 22.07 |
| 22Q2 (13) | 38.07 | 16.14 | 62.07 | -15.36 | -18.61 | -44.91 | -21.67 | 40.97 | -1636.88 | 8.76 | 1617.65 | 1208.86 | 22.71 | 14.52 | 76.18 | 8.75 | 10.9 | -25.97 | 0 | 0 | 0 | 3.64 | 14.22 | -21.45 | 18.38 | 9.4 | -14.39 | 11.48 | -16.45 | -27.66 | 26.84 | -0.04 | -4.18 | 0.27 | 3.85 | 35.0 | 98.65 | 22.94 | 85.13 |
| 22Q1 (12) | 32.78 | -50.81 | -10.07 | -12.95 | 57.93 | -15.94 | -36.71 | -369.13 | -0.36 | 0.51 | -91.41 | -85.55 | 19.83 | -44.7 | -21.56 | 7.89 | -29.8 | -23.77 | 0 | -100.0 | 0 | 3.18 | -31.51 | -15.19 | 16.8 | 25.84 | -44.65 | 13.74 | 49.67 | -24.26 | 26.85 | -1.79 | -6.67 | 0.26 | 8.33 | 23.81 | 80.24 | -55.74 | 3.73 |
| 21Q4 (11) | 66.64 | 152.14 | 153.87 | -30.78 | -169.53 | -143.71 | 13.64 | 188.0 | 125.55 | 5.94 | 276.79 | 227.47 | 35.86 | 138.91 | 163.29 | 11.24 | 6.64 | -15.99 | 0.59 | 40.48 | -31.4 | 4.65 | 7.03 | -7.22 | 13.35 | 17.41 | -61.24 | 9.18 | -3.47 | -71.04 | 27.34 | -0.36 | -12.01 | 0.24 | 20.0 | 0.0 | 181.28 | 154.81 | 335.15 |
| 21Q3 (10) | 26.43 | 12.52 | -65.36 | -11.42 | -7.74 | 41.29 | -15.5 | -1199.29 | 82.1 | -3.36 | -325.32 | -160.76 | 15.01 | 16.45 | -73.6 | 10.54 | -10.83 | -46.03 | 0.42 | 0 | 133.33 | 4.34 | -6.18 | -37.88 | 11.37 | -47.04 | -68.43 | 9.51 | -40.08 | -62.62 | 27.44 | -2.03 | -6.06 | 0.2 | 0.0 | -16.67 | 71.14 | 33.5 | -48.82 |
| 21Q2 (9) | 23.49 | -35.56 | -62.4 | -10.6 | 5.1 | 39.29 | 1.41 | 103.85 | 104.18 | -0.79 | -122.38 | 94.33 | 12.89 | -49.01 | -71.36 | 11.82 | 14.2 | -35.27 | 0 | 0 | -100.0 | 4.63 | 23.32 | -44.14 | 21.47 | -29.26 | 47.87 | 15.87 | -12.51 | -29.9 | 28.01 | -2.64 | -3.01 | 0.2 | -4.76 | -16.67 | 53.29 | -31.11 | -55.85 |
| 21Q1 (8) | 36.45 | 38.86 | 92.04 | -11.17 | 11.56 | 21.17 | -36.58 | 31.49 | -416.67 | 3.53 | 175.75 | -81.79 | 25.28 | 85.61 | 425.57 | 10.35 | -22.65 | -30.68 | 0 | -100.0 | -100.0 | 3.75 | -25.07 | -50.84 | 30.35 | -11.88 | 2935.0 | 18.14 | -42.78 | 191.2 | 28.77 | -7.4 | -5.14 | 0.21 | -12.5 | -19.23 | 77.36 | 85.68 | -56.39 |
| 20Q4 (7) | 26.25 | -65.6 | -34.69 | -12.63 | 35.06 | 46.39 | -53.39 | 38.33 | -1026.37 | -4.66 | -184.27 | -327.52 | 13.62 | -76.04 | -18.1 | 13.38 | -31.49 | -43.78 | 0.86 | 377.78 | 437.5 | 5.01 | -28.35 | -43.96 | 34.44 | -4.36 | 155.11 | 31.7 | 24.61 | 627.06 | 31.07 | 6.37 | -9.65 | 0.24 | 0.0 | -7.69 | 41.66 | -70.03 | -59.56 |
| 20Q3 (6) | 76.3 | 22.14 | 87.38 | -19.45 | -11.4 | -14.01 | -86.58 | -156.46 | -127.07 | 5.53 | 139.67 | 106.34 | 56.85 | 26.31 | 140.28 | 19.53 | 6.96 | 14.95 | 0.18 | -56.1 | 550.0 | 6.99 | -15.64 | 13.73 | 36.01 | 148.0 | 141.68 | 25.44 | 12.37 | 789.51 | 29.21 | 1.14 | -6.17 | 0.24 | 0.0 | -11.11 | 139.01 | 15.17 | 16.95 |
| 20Q2 (5) | 62.47 | 229.14 | 12.95 | -17.46 | -23.22 | 22.64 | -33.76 | -376.84 | 21.07 | -13.94 | -171.93 | -3197.78 | 45.01 | 835.76 | 37.48 | 18.26 | 22.3 | -20.02 | 0.41 | 7.89 | 441.67 | 8.29 | 8.54 | 3.32 | 14.52 | 1352.0 | -41.87 | 22.64 | 213.83 | 33.41 | 28.88 | -4.78 | -11.55 | 0.24 | -7.69 | -4.0 | 120.69 | -31.96 | 8.82 |
| 20Q1 (4) | 18.98 | -52.77 | 0.0 | -14.17 | 39.86 | 0.0 | -7.08 | -49.37 | 0.0 | 19.38 | 1877.98 | 0.0 | 4.81 | -71.08 | 0.0 | 14.93 | -37.27 | 0.0 | 0.38 | 137.5 | 0.0 | 7.64 | -14.58 | 0.0 | 1.0 | -92.59 | 0.0 | -19.89 | -556.19 | 0.0 | 30.33 | -11.81 | 0.0 | 0.26 | 0.0 | 0.0 | 177.38 | 72.18 | 0.0 |
| 19Q4 (3) | 40.19 | -1.3 | 0.0 | -23.56 | -38.1 | 0.0 | -4.74 | 87.57 | 0.0 | -1.09 | -140.67 | 0.0 | 16.63 | -29.71 | 0.0 | 23.8 | 40.08 | 0.0 | 0.16 | 500.0 | 0.0 | 8.94 | 45.41 | 0.0 | 13.5 | -9.4 | 0.0 | 4.36 | 52.45 | 0.0 | 34.39 | 10.47 | 0.0 | 0.26 | -3.7 | 0.0 | 103.02 | -13.32 | 0.0 |
| 19Q3 (2) | 40.72 | -26.38 | 0.0 | -17.06 | 24.41 | 0.0 | -38.13 | 10.85 | 0.0 | 2.68 | 495.56 | 0.0 | 23.66 | -27.73 | 0.0 | 16.99 | -25.58 | 0.0 | -0.04 | 66.67 | 0.0 | 6.15 | -23.36 | 0.0 | 14.9 | -40.35 | 0.0 | 2.86 | -83.15 | 0.0 | 31.13 | -4.66 | 0.0 | 0.27 | 8.0 | 0.0 | 118.86 | 7.17 | 0.0 |
| 19Q2 (1) | 55.31 | 0.0 | 0.0 | -22.57 | 0.0 | 0.0 | -42.77 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 32.74 | 0.0 | 0.0 | 22.83 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 8.02 | 0.0 | 0.0 | 24.98 | 0.0 | 0.0 | 16.97 | 0.0 | 0.0 | 32.65 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 110.91 | 0.0 | 0.0 |
