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) | -191.71 | 0 | -246.4 | 0 | 516.73 | -13.92 | -100.51 | 0 | -438.11 | 0 | 252.49 | 1.96 | -4.96 | 0 | 9.11 | -10.35 | 370.44 | 0 | 228.58 | 0 | 129.3 | 8.59 | 1.41 | 11.9 | -53.36 | 0 |
| 2022 (9) | -371.93 | 0 | -332.48 | 0 | 600.32 | 81.12 | 89.17 | 678.78 | -704.41 | 0 | 247.64 | 18.06 | -89.71 | 0 | 10.16 | 18.84 | -111.62 | 0 | -193.3 | 0 | 119.07 | 12.02 | 1.26 | 1.61 | 0.00 | 0 |
| 2021 (8) | -25.0 | 0 | -233.14 | 0 | 331.44 | 151.05 | 11.45 | 7.11 | -258.14 | 0 | 209.75 | 15.97 | -20.36 | 0 | 8.55 | 8.93 | 265.04 | 15.25 | 162.11 | 17.06 | 106.29 | 10.86 | 1.24 | 47.62 | -9.27 | 0 |
| 2020 (7) | 135.81 | -17.59 | -204.24 | 0 | 132.02 | 120.92 | 10.69 | 7.33 | -68.43 | 0 | 180.87 | -2.96 | -15.83 | 0 | 7.85 | -10.31 | 229.97 | 15.71 | 138.49 | 17.67 | 95.88 | 7.97 | 0.84 | 29.23 | 57.74 | -27.42 |
| 2019 (6) | 164.79 | 89.61 | -194.39 | 0 | 59.76 | -27.94 | 9.96 | -41.48 | -29.6 | 0 | 186.39 | -2.7 | -14.29 | 0 | 8.75 | -15.06 | 198.75 | 17.29 | 117.69 | 17.38 | 88.8 | 11.52 | 0.65 | -19.75 | 79.55 | 65.41 |
| 2018 (5) | 86.91 | -56.54 | -224.9 | 0 | 82.93 | 33.54 | 17.02 | 89.74 | -137.99 | 0 | 191.56 | 43.25 | -2.08 | 0 | 10.31 | 38.0 | 169.45 | 19.16 | 100.26 | -0.89 | 79.63 | 1.48 | 0.81 | 30.65 | 48.10 | -56.64 |
| 2017 (4) | 199.96 | 45.26 | -230.71 | 0 | 62.1 | 3552.94 | 8.97 | 16.04 | -30.75 | 0 | 133.72 | 7.43 | -17.29 | 0 | 7.47 | 3.52 | 142.2 | 39.45 | 101.16 | -5.81 | 78.47 | -5.7 | 0.62 | 264.71 | 110.93 | 53.74 |
| 2016 (3) | 137.66 | 29.09 | -122.83 | 0 | 1.7 | -12.37 | 7.73 | -69.85 | 14.83 | -48.54 | 124.47 | -2.27 | -0.16 | 0 | 7.21 | -9.02 | 101.97 | 11.8 | 107.4 | 9.85 | 83.21 | -6.81 | 0.17 | -5.56 | 72.16 | 26.69 |
| 2015 (2) | 106.64 | 32.92 | -77.82 | 0 | 1.94 | -96.11 | 25.64 | 28.59 | 28.82 | 0 | 127.36 | -21.37 | 2.12 | 0 | 7.93 | -21.56 | 91.21 | 7.57 | 97.77 | 6.32 | 89.29 | 4.1 | 0.18 | -5.26 | 56.95 | 26.3 |
| 2014 (1) | 80.23 | -45.68 | -155.31 | 0 | 49.87 | 0 | 19.94 | -12.93 | -75.08 | 0 | 161.97 | 8.82 | -4.6 | 0 | 10.11 | -0.52 | 84.79 | 11.49 | 91.96 | 20.21 | 85.77 | 8.78 | 0.19 | -29.63 | 45.09 | -52.49 |
| 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) | 76.25 | 1668.93 | 393.61 | -34.11 | 40.16 | 47.94 | -59.26 | -166.09 | -150.38 | -3.22 | 35.08 | 19.3 | 42.14 | 168.12 | 146.06 | 65.08 | 0.14 | 3.65 | 34.98 | 785.57 | 1742.25 | 9.80 | 7.22 | 8.85 | 88.14 | 2.25 | -5.86 | 42.81 | -27.09 | -32.54 | 34.13 | -0.81 | 4.53 | 0.37 | 2.78 | -9.76 | 98.63 | 1997.29 | 466.56 |
| 24Q2 (19) | -4.86 | -106.43 | 92.32 | -57.0 | 28.52 | 12.7 | 89.66 | 570.66 | -33.02 | -4.96 | -161.69 | 80.38 | -61.86 | -1369.36 | 51.88 | 64.99 | -2.88 | -9.3 | 3.95 | 152.95 | 570.24 | 9.14 | -2.67 | -9.42 | 86.2 | -21.15 | -13.41 | 58.72 | -0.22 | -16.67 | 34.41 | 1.96 | 9.38 | 0.36 | 2.86 | 5.88 | -5.20 | -106.4 | 91.6 |
| 24Q1 (18) | 75.53 | 767.16 | 167.93 | -79.74 | -18.57 | -64.96 | -19.05 | -116.24 | -112.88 | 8.04 | 142.86 | 115.47 | -4.21 | 92.81 | 97.36 | 66.92 | 1.98 | 27.61 | -7.46 | -378.36 | -59.74 | 9.39 | -1.81 | 21.16 | 109.32 | 29.8 | 17.5 | 58.85 | 33.69 | 16.24 | 33.75 | 0.24 | 7.04 | 0.35 | 12.9 | 0.0 | 81.26 | 627.69 | 160.3 |
| 23Q4 (17) | 8.71 | 133.54 | 103.87 | -67.25 | -2.64 | 41.3 | 117.3 | -0.27 | -61.89 | -18.76 | -370.18 | 30.05 | -58.54 | 36.01 | 82.75 | 65.62 | 4.51 | -6.97 | 2.68 | 225.82 | 106.31 | 9.56 | 6.22 | -12.04 | 84.22 | -10.05 | 198.54 | 44.02 | -30.63 | 148.07 | 33.67 | 3.12 | 6.69 | 0.31 | -24.39 | -3.12 | 11.17 | 141.5 | 0 |
| 23Q3 (16) | -25.97 | 58.95 | 82.88 | -65.52 | -0.35 | -35.06 | 117.62 | -12.13 | 16.81 | -3.99 | 84.22 | -104.6 | -91.49 | 28.83 | 54.29 | 62.79 | -12.37 | 5.09 | -2.13 | -153.57 | -129.87 | 9.00 | -10.77 | -6.56 | 93.63 | -5.95 | 192.79 | 63.46 | -9.95 | 146.48 | 32.65 | 3.78 | 9.2 | 0.41 | 20.59 | 28.12 | -26.91 | 56.5 | 0 |
| 23Q2 (15) | -63.26 | 43.11 | -50.37 | -65.29 | -35.06 | -2.11 | 133.86 | -9.52 | 39.44 | -25.28 | 51.37 | -176.14 | -128.55 | 19.42 | -21.26 | 71.65 | 36.63 | 24.35 | -0.84 | 82.01 | 89.73 | 10.09 | 30.19 | -1.86 | 99.55 | 7.0 | 3030.5 | 70.47 | 39.19 | 965.72 | 31.46 | -0.22 | 6.68 | 0.34 | -2.86 | 6.25 | -61.86 | 54.1 | 68.14 |
| 23Q1 (14) | -111.19 | 50.53 | -30786.11 | -48.34 | 57.81 | 17.41 | 147.94 | -51.94 | 54.43 | -51.98 | -93.81 | -841.51 | -159.53 | 52.99 | -170.89 | 52.44 | -25.66 | -12.2 | -4.67 | 89.01 | -722.67 | 7.75 | -28.72 | -21.3 | 93.04 | 208.86 | 29.98 | 50.63 | 155.28 | 17.94 | 31.53 | -0.1 | 12.13 | 0.35 | 9.38 | 16.67 | -134.76 | 0 | -26608.57 |
| 22Q4 (13) | -224.78 | -48.22 | -729.64 | -114.57 | -136.18 | -84.14 | 307.83 | 205.72 | 130.93 | -26.82 | -130.95 | -16662.5 | -339.35 | -69.54 | -1179.6 | 70.54 | 18.06 | 32.05 | -42.49 | -695.93 | -835.9 | 10.87 | 12.85 | 15.17 | -85.47 | 15.3 | -237.35 | -91.58 | 32.92 | -358.48 | 31.56 | 5.55 | 15.06 | 0.32 | 0.0 | 18.52 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | -151.65 | -260.47 | -323.6 | -48.51 | 24.13 | 6.41 | 100.69 | 4.89 | 288.91 | 86.66 | 161.02 | 2758.28 | -200.16 | -88.81 | -128.41 | 59.75 | 3.7 | 22.14 | 7.13 | 187.16 | 220.85 | 9.63 | -6.29 | 10.94 | -100.91 | -3273.27 | -272.73 | -136.52 | -1577.15 | -488.61 | 29.9 | 1.39 | 10.54 | 0.32 | 0.0 | -3.03 | 0.00 | 100.0 | 100.0 |
| 22Q2 (11) | -42.07 | -11586.11 | 0.5 | -63.94 | -9.24 | -7.37 | 96.0 | 0.21 | -3.4 | 33.2 | 373.61 | 773.68 | -106.01 | -80.01 | -4.1 | 57.62 | -3.53 | -7.78 | -8.18 | -1190.67 | -342.01 | 10.28 | 4.4 | 8.13 | 3.18 | -95.56 | -95.16 | -8.14 | -118.96 | -119.61 | 29.49 | 4.87 | 12.51 | 0.32 | 6.67 | -17.95 | -194.14 | -38377.34 | -212.74 |
| 22Q1 (10) | -0.36 | -101.01 | -102.07 | -58.53 | 5.93 | 1.68 | 95.8 | -28.13 | 31.47 | 7.01 | 4481.25 | -36.68 | -58.89 | -122.06 | -39.72 | 59.73 | 11.81 | 32.91 | 0.75 | 116.52 | 105.64 | 9.84 | 4.31 | 45.84 | 71.58 | 15.02 | -8.95 | 42.93 | 21.17 | -14.21 | 28.12 | 2.52 | 9.84 | 0.3 | 11.11 | 25.0 | -0.50 | -100.89 | -102.2 |
| 21Q4 (9) | 35.7 | 199.72 | 129.29 | -62.22 | -20.05 | 2.89 | 133.3 | 414.87 | 49.22 | -0.16 | 95.09 | 92.2 | -26.52 | 69.74 | 45.32 | 53.42 | 9.2 | 8.25 | -4.54 | 23.05 | 51.7 | 9.44 | 8.7 | 15.85 | 62.23 | 6.52 | 3.56 | 35.43 | 0.85 | 0.65 | 27.43 | 1.4 | 6.77 | 0.27 | -18.18 | 12.5 | 56.55 | 198.74 | 122.02 |
| 21Q3 (8) | -35.8 | 15.33 | -155.54 | -51.83 | 12.96 | -3.83 | 25.89 | -73.95 | 3136.25 | -3.26 | -185.79 | -306.33 | -87.63 | 13.94 | -702.68 | 48.92 | -21.7 | -4.25 | -5.9 | -274.56 | -429.61 | 8.68 | -8.66 | -4.31 | 58.42 | -11.18 | -0.24 | 35.13 | -15.37 | -2.85 | 27.05 | 3.2 | 13.51 | 0.33 | -15.38 | 65.0 | -57.27 | 7.74 | -153.48 |
| 21Q2 (7) | -42.28 | -343.27 | -43.18 | -59.55 | -0.03 | -11.12 | 99.38 | 36.38 | 124.99 | 3.8 | -65.67 | -15.74 | -101.83 | -141.59 | -22.51 | 62.48 | 39.03 | 39.84 | 3.38 | 125.41 | 139.3 | 9.50 | 40.82 | 20.54 | 65.77 | -16.34 | 14.78 | 41.51 | -17.05 | 27.88 | 26.21 | 2.38 | 13.56 | 0.39 | 62.5 | 95.0 | -62.08 | -371.02 | -17.17 |
| 21Q1 (6) | 17.38 | 11.62 | -79.63 | -59.53 | 7.09 | -62.38 | 72.87 | -18.43 | 3296.05 | 11.07 | 640.0 | 57.69 | -42.15 | 13.09 | -186.62 | 44.94 | -8.94 | 25.71 | -13.3 | -41.49 | -3694.59 | 6.75 | -17.14 | 7.3 | 78.62 | 30.84 | 45.54 | 50.04 | 42.16 | 44.33 | 25.6 | -0.35 | 9.97 | 0.24 | 0.0 | 20.0 | 22.90 | -10.07 | -84.39 |
| 20Q4 (5) | 15.57 | -75.85 | -10.0 | -64.07 | -28.35 | -7.64 | 89.33 | 11066.25 | 38.97 | -2.05 | -229.75 | 73.85 | -48.5 | -433.56 | -14.87 | 49.35 | -3.41 | -6.05 | -9.4 | -625.14 | -90.67 | 8.15 | -10.22 | -5.99 | 60.09 | 2.61 | 15.54 | 35.2 | -2.65 | 20.63 | 25.69 | 7.81 | 14.03 | 0.24 | 20.0 | 700.0 | 25.47 | -76.22 | -23.82 |
| 20Q3 (4) | 64.46 | 318.29 | 0.0 | -49.92 | 6.85 | 0.0 | 0.8 | -98.19 | 0.0 | 1.58 | -64.97 | 0.0 | 14.54 | 117.49 | 0.0 | 51.09 | 14.35 | 0.0 | 1.79 | 120.81 | 0.0 | 9.07 | 15.07 | 0.0 | 58.56 | 2.2 | 0.0 | 36.16 | 11.4 | 0.0 | 23.83 | 3.25 | 0.0 | 0.2 | 0.0 | 0.0 | 107.09 | 302.15 | 0.0 |
| 20Q2 (3) | -29.53 | -134.61 | 0.0 | -53.59 | -46.18 | 0.0 | 44.17 | 2037.28 | 0.0 | 4.51 | -35.75 | 0.0 | -83.12 | -270.82 | 0.0 | 44.68 | 24.98 | 0.0 | -8.6 | -2424.32 | 0.0 | 7.89 | 25.35 | 0.0 | 57.3 | 6.07 | 0.0 | 32.46 | -6.37 | 0.0 | 23.08 | -0.86 | 0.0 | 0.2 | 0.0 | 0.0 | -52.98 | -136.11 | 0.0 |
| 20Q1 (2) | 85.32 | 393.18 | 0.0 | -36.66 | 38.41 | 0.0 | -2.28 | -103.55 | 0.0 | 7.02 | 189.54 | 0.0 | 48.66 | 215.25 | 0.0 | 35.75 | -31.94 | 0.0 | 0.37 | 107.51 | 0.0 | 6.29 | -27.41 | 0.0 | 54.02 | 3.86 | 0.0 | 34.67 | 18.81 | 0.0 | 23.28 | 3.33 | 0.0 | 0.2 | 566.67 | 0.0 | 146.72 | 338.81 | 0.0 |
| 19Q4 (1) | 17.3 | 0.0 | 0.0 | -59.52 | 0.0 | 0.0 | 64.28 | 0.0 | 0.0 | -7.84 | 0.0 | 0.0 | -42.22 | 0.0 | 0.0 | 52.53 | 0.0 | 0.0 | -4.93 | 0.0 | 0.0 | 8.67 | 0.0 | 0.0 | 52.01 | 0.0 | 0.0 | 29.18 | 0.0 | 0.0 | 22.53 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 33.44 | 0.0 | 0.0 |
