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) | 272.66 | 8.91 | -33.4 | 0 | -220.45 | 0 | -0.73 | 0 | 239.26 | 16.61 | 37.03 | -12.85 | 0 | 0 | 2.50 | 1.91 | 145.16 | -3.7 | 145.71 | 2.97 | 41.87 | -3.97 | 1.69 | 9.74 | 144.06 | 7.4 |
| 2022 (9) | 250.36 | 105.89 | -45.18 | 0 | -22.27 | 0 | 0.91 | 0 | 205.18 | 126.54 | 42.49 | 13.67 | 0 | 0 | 2.45 | 8.02 | 150.73 | 15.57 | 141.51 | 1.9 | 43.6 | 10.27 | 1.54 | -16.3 | 134.13 | 98.83 |
| 2021 (8) | 121.6 | -30.76 | -31.03 | 0 | -117.79 | 0 | -2.08 | 0 | 90.57 | -50.09 | 37.38 | 10.66 | 0.28 | 0 | 2.27 | 5.49 | 130.42 | 27.79 | 138.87 | 38.65 | 39.54 | 2.92 | 1.84 | -6.6 | 67.46 | -46.01 |
| 2020 (7) | 175.63 | -11.13 | 5.83 | 0 | -126.9 | 0 | 1.05 | 0 | 181.46 | 13.95 | 33.78 | -34.71 | -0.15 | 0 | 2.15 | -26.06 | 102.06 | 9.21 | 100.16 | 6.84 | 38.42 | -12.5 | 1.97 | -11.66 | 124.96 | -11.54 |
| 2019 (6) | 197.62 | 46.56 | -38.38 | 0 | -76.24 | 0 | -1.88 | 0 | 159.24 | 19.28 | 51.74 | -8.36 | 0.12 | 0 | 2.91 | 6.65 | 93.45 | 24.83 | 93.75 | 17.82 | 43.91 | -6.53 | 2.23 | -27.36 | 141.27 | 35.8 |
| 2018 (5) | 134.84 | 20.9 | -1.34 | 0 | -73.13 | 0 | 9.59 | 0 | 133.5 | 126.19 | 56.46 | 34.27 | -0.8 | 0 | 2.73 | 39.1 | 74.86 | -10.28 | 79.57 | 202.66 | 46.98 | -17.23 | 3.07 | -27.08 | 104.03 | -18.61 |
| 2017 (4) | 111.53 | -23.15 | -52.51 | 0 | -103.1 | 0 | -10.15 | 0 | 59.02 | -43.39 | 42.05 | 11.69 | -0.67 | 0 | 1.96 | 19.5 | 83.44 | -34.35 | 26.29 | -72.08 | 56.76 | -10.47 | 4.21 | -9.85 | 127.81 | 42.87 |
| 2016 (3) | 145.13 | -6.68 | -40.87 | 0 | -93.34 | 0 | -5.53 | 0 | 104.26 | -5.01 | 37.65 | -26.91 | -0.68 | 0 | 1.64 | -30.93 | 127.09 | 46.87 | 94.16 | 30.36 | 63.4 | -6.02 | 4.67 | -12.55 | 89.46 | -16.57 |
| 2015 (2) | 155.52 | 10.06 | -45.76 | 0 | -118.01 | 0 | 9.21 | 44.13 | 109.76 | 114.75 | 51.51 | -40.42 | 1.39 | 162.26 | 2.37 | -36.65 | 86.53 | 21.43 | 72.23 | 11.79 | 67.46 | -5.11 | 5.34 | -6.15 | 107.23 | 7.29 |
| 2014 (1) | 141.31 | -31.69 | -90.2 | 0 | -61.23 | 0 | 6.39 | -23.66 | 51.11 | -79.65 | 86.45 | 39.48 | 0.53 | 0 | 3.75 | 28.95 | 71.26 | -29.04 | 64.61 | -26.2 | 71.09 | 9.2 | 5.69 | 17.81 | 99.94 | -23.92 |
| 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) | 65.04 | 868.79 | -4.84 | -10.75 | -116.35 | -123.58 | -38.47 | -174.98 | -29.35 | -11.67 | -498.46 | -224.81 | 54.29 | -5.24 | -52.35 | 10.59 | 70.81 | -15.68 | -1.63 | 48.42 | 0 | 2.88 | 54.61 | -8.38 | 39.25 | 19.63 | -15.04 | 33.9 | 8.83 | -25.63 | 9.64 | -0.82 | -6.86 | 0.47 | 6.82 | 9.3 | 147.78 | 821.63 | 21.86 |
| 24Q2 (19) | -8.46 | -153.01 | -123.2 | 65.75 | 176.99 | 1008.77 | 51.31 | 299.88 | 120.31 | -1.95 | -116.28 | -119.82 | 57.29 | 182.5 | 35.12 | 6.2 | -28.16 | 29.71 | -3.16 | 0 | 0 | 1.86 | -37.89 | 45.33 | 32.81 | 47.06 | -24.14 | 31.15 | 30.44 | -25.83 | 9.72 | -2.61 | -7.95 | 0.44 | 7.32 | 2.33 | -20.48 | -143.97 | -129.76 |
| 24Q1 (18) | 15.96 | -83.06 | -78.33 | -85.4 | -7100.0 | 0.86 | -25.67 | 72.95 | 78.45 | 11.98 | 168.34 | 406.39 | -69.44 | -172.77 | -455.52 | 8.63 | -24.76 | 4.99 | 0 | 0 | 0 | 3.00 | -3.5 | 24.68 | 22.31 | -34.73 | 3.57 | 23.88 | -30.98 | 1.49 | 9.98 | -3.76 | -5.76 | 0.41 | -2.38 | 2.5 | 46.57 | -77.56 | -78.17 |
| 23Q4 (17) | 94.2 | 37.82 | -21.96 | 1.22 | -97.32 | -98.78 | -94.9 | -219.1 | -687.55 | -17.53 | -287.49 | -17.97 | 95.42 | -16.25 | -56.85 | 11.47 | -8.68 | 28.59 | 0 | 0 | 0 | 3.11 | -1.14 | 50.14 | 34.18 | -26.02 | 2.74 | 34.6 | -24.09 | -10.06 | 10.37 | 0.19 | -4.51 | 0.42 | -2.33 | 2.44 | 207.53 | 71.13 | -14.48 |
| 23Q3 (16) | 68.35 | 87.41 | -10.43 | 45.59 | 668.8 | 193.38 | -29.74 | -227.69 | 39.54 | 9.35 | -4.98 | 4.12 | 113.94 | 168.73 | 314.48 | 12.56 | 162.76 | 5.37 | 0 | 0 | -100.0 | 3.14 | 145.24 | 21.76 | 46.2 | 6.82 | 5.14 | 45.58 | 8.52 | 7.5 | 10.35 | -1.99 | -6.76 | 0.43 | 0.0 | 4.88 | 121.27 | 76.21 | -14.32 |
| 23Q2 (15) | 36.47 | -50.48 | 1023.29 | 5.93 | 106.88 | 117.88 | 23.29 | 119.55 | -54.86 | 9.84 | 351.66 | 7669.23 | 42.4 | 439.2 | 214.22 | 4.78 | -41.85 | -57.21 | 0 | 0 | -100.0 | 1.28 | -46.71 | -50.71 | 43.25 | 100.79 | -1.03 | 42.0 | 78.5 | 6.06 | 10.56 | -0.28 | -3.74 | 0.43 | 7.5 | 19.44 | 68.82 | -67.74 | 987.4 |
| 23Q1 (14) | 73.64 | -38.99 | 25.86 | -86.14 | -185.79 | -35.42 | -119.11 | -888.46 | -843.07 | -3.91 | 73.69 | -156.5 | -12.5 | -105.65 | -145.1 | 8.22 | -7.85 | -21.64 | 0 | 0 | 100.0 | 2.41 | 16.21 | -5.46 | 21.54 | -35.26 | -27.74 | 23.53 | -38.84 | 11.83 | 10.59 | -2.49 | -0.75 | 0.4 | -2.44 | 11.11 | 213.33 | -12.09 | 16.93 |
| 22Q4 (13) | 120.7 | 58.17 | 308.46 | 100.41 | 305.67 | 815.17 | -12.05 | 75.5 | 61.48 | -14.86 | -265.48 | -9387.5 | 221.11 | 704.33 | 1325.6 | 8.92 | -25.17 | -11.07 | 0 | -100.0 | -100.0 | 2.07 | -19.82 | -8.02 | 33.27 | -24.28 | -7.92 | 38.47 | -9.27 | 53.33 | 10.86 | -2.16 | 3.72 | 0.41 | 0.0 | -14.58 | 242.66 | 71.43 | 195.96 |
| 22Q3 (12) | 76.31 | 2031.9 | 53.63 | -48.82 | -47.18 | -2403.59 | -49.19 | -195.33 | -1924.28 | 8.98 | 7007.69 | 236.33 | 27.49 | 174.06 | -42.39 | 11.92 | 6.71 | 6.52 | 0.03 | 0.0 | 133.33 | 2.58 | -0.72 | -3.42 | 43.94 | 0.55 | 24.76 | 42.4 | 7.07 | 37.66 | 11.1 | 1.19 | 11.78 | 0.41 | 13.89 | -12.77 | 141.55 | 1925.11 | 17.41 |
| 22Q2 (11) | -3.95 | -106.75 | 83.62 | -33.17 | 47.85 | -366.53 | 51.6 | 508.55 | 386.19 | -0.13 | -101.88 | 97.09 | -37.12 | -627.84 | -18.9 | 11.17 | 6.48 | 45.63 | 0.03 | 150.0 | -66.67 | 2.60 | 2.2 | 37.9 | 43.7 | 46.6 | 14.97 | 39.6 | 88.21 | -1.83 | 10.97 | 2.81 | 13.56 | 0.36 | 0.0 | -18.18 | -7.76 | -104.25 | 83.77 |
| 22Q1 (10) | 58.51 | 98.0 | -12.0 | -63.61 | -353.06 | -702.14 | -12.63 | 59.62 | 80.88 | 6.92 | 4225.0 | 1637.78 | -5.1 | -132.88 | -108.71 | 10.49 | 4.59 | 23.56 | -0.06 | -135.29 | -160.0 | 2.54 | 13.06 | 13.03 | 29.81 | -17.49 | 41.48 | 21.04 | -16.14 | -50.65 | 10.67 | 1.91 | 12.55 | 0.36 | -25.0 | -20.0 | 182.44 | 122.51 | 44.22 |
| 21Q4 (9) | 29.55 | -40.51 | -54.45 | -14.04 | -620.0 | -147.18 | -31.28 | -1187.24 | -114.84 | 0.16 | -94.01 | -90.42 | 15.51 | -67.5 | -73.8 | 10.03 | -10.37 | -15.14 | 0.17 | 288.89 | -43.33 | 2.25 | -15.81 | -21.11 | 36.13 | 2.58 | 98.52 | 25.09 | -18.54 | 24.95 | 10.47 | 5.44 | 8.84 | 0.48 | 2.13 | 2.13 | 81.99 | -31.99 | -61.87 |
| 21Q3 (8) | 49.67 | 306.01 | -40.93 | -1.95 | 72.57 | -106.85 | -2.43 | 86.52 | 97.84 | 2.67 | 159.87 | 266.88 | 47.72 | 252.85 | -57.6 | 11.19 | 45.89 | 112.74 | -0.09 | -200.0 | -228.57 | 2.67 | 41.76 | 110.0 | 35.22 | -7.34 | -11.66 | 30.8 | -23.65 | 2.98 | 9.93 | 2.8 | 4.09 | 0.47 | 6.82 | -4.08 | 120.56 | 352.22 | -42.74 |
| 21Q2 (7) | -24.11 | -136.26 | -22.82 | -7.11 | 10.34 | 24.6 | -18.03 | 72.7 | -30.75 | -4.46 | -891.11 | -262.6 | -31.22 | -153.31 | -7.43 | 7.67 | -9.66 | -16.81 | 0.09 | -10.0 | 28.57 | 1.89 | -16.23 | -14.52 | 38.01 | 80.4 | 4.25 | 40.34 | -5.37 | 17.1 | 9.66 | 1.9 | 2.22 | 0.44 | -2.22 | -10.2 | -47.80 | -137.79 | -8.09 |
| 21Q1 (6) | 66.49 | 2.5 | 43.61 | -7.93 | -39.61 | -5.45 | -66.04 | -353.57 | -570.37 | -0.45 | -126.95 | -120.27 | 58.56 | -1.06 | 51.01 | 8.49 | -28.17 | 13.35 | 0.1 | -66.67 | 116.95 | 2.25 | -21.09 | -2.1 | 21.07 | 15.77 | 180.19 | 42.63 | 112.3 | 171.18 | 9.48 | -1.46 | -3.46 | 0.45 | -4.26 | -11.76 | 126.50 | -41.17 | -28.82 |
| 20Q4 (5) | 64.87 | -22.86 | -11.71 | -5.68 | -119.96 | 50.26 | -14.56 | 87.07 | -574.07 | 1.67 | 204.38 | 256.07 | 59.19 | -47.41 | -4.61 | 11.82 | 124.71 | 13.22 | 0.3 | 328.57 | 0 | 2.85 | 124.12 | 20.65 | 18.2 | -54.35 | -29.21 | 20.08 | -32.87 | -16.58 | 9.62 | 0.84 | -12.07 | 0.47 | -4.08 | -11.32 | 215.01 | 2.13 | 4.01 |
| 20Q3 (4) | 84.09 | 528.37 | 0.0 | 28.45 | 401.7 | 0.0 | -112.58 | -716.39 | 0.0 | -1.6 | -30.08 | 0.0 | 112.54 | 487.27 | 0.0 | 5.26 | -42.95 | 0.0 | 0.07 | 0.0 | 0.0 | 1.27 | -42.3 | 0.0 | 39.87 | 9.35 | 0.0 | 29.91 | -13.18 | 0.0 | 9.54 | 0.95 | 0.0 | 0.49 | 0.0 | 0.0 | 210.54 | 576.1 | 0.0 |
| 20Q2 (3) | -19.63 | -142.4 | 0.0 | -9.43 | -25.4 | 0.0 | -13.79 | -198.22 | 0.0 | -1.23 | -155.41 | 0.0 | -29.06 | -174.94 | 0.0 | 9.22 | 23.1 | 0.0 | 0.07 | 111.86 | 0.0 | 2.21 | -4.06 | 0.0 | 36.46 | 384.84 | 0.0 | 34.45 | 119.15 | 0.0 | 9.45 | -3.77 | 0.0 | 0.49 | -3.92 | 0.0 | -44.22 | -124.88 | 0.0 |
| 20Q1 (2) | 46.3 | -36.98 | 0.0 | -7.52 | 34.15 | 0.0 | 14.04 | 750.0 | 0.0 | 2.22 | 307.48 | 0.0 | 38.78 | -37.5 | 0.0 | 7.49 | -28.26 | 0.0 | -0.59 | 0 | 0.0 | 2.30 | -2.76 | 0.0 | 7.52 | -70.75 | 0.0 | 15.72 | -34.69 | 0.0 | 9.82 | -10.24 | 0.0 | 0.51 | -3.77 | 0.0 | 177.74 | -14.02 | 0.0 |
| 19Q4 (1) | 73.47 | 0.0 | 0.0 | -11.42 | 0.0 | 0.0 | -2.16 | 0.0 | 0.0 | -1.07 | 0.0 | 0.0 | 62.05 | 0.0 | 0.0 | 10.44 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.36 | 0.0 | 0.0 | 25.71 | 0.0 | 0.0 | 24.07 | 0.0 | 0.0 | 10.94 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 206.72 | 0.0 | 0.0 |
