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) | 296.77 | -49.39 | -95.2 | 0 | -271.49 | 0 | -9.35 | 0 | 201.57 | -58.63 | 71.7 | -7.21 | 1.94 | 0 | 0.76 | 5.19 | 120.48 | 30.69 | 76.68 | 5.21 | 72.74 | 4.18 | 5.99 | 6.58 | 190.96 | -51.7 |
| 2022 (9) | 586.39 | 0 | -99.15 | 0 | -494.12 | 0 | 8.03 | 106.96 | 487.24 | 0 | 77.27 | -34.17 | -1.54 | 0 | 0.72 | -24.21 | 92.19 | -30.94 | 72.88 | -42.31 | 69.82 | 10.32 | 5.62 | -2.09 | 395.35 | 0 |
| 2021 (8) | -238.34 | 0 | -110.63 | 0 | 225.78 | 20.08 | 3.88 | 0 | -348.97 | 0 | 117.38 | 70.64 | -1.74 | 0 | 0.95 | 44.85 | 133.49 | 16.15 | 126.33 | 34.94 | 63.29 | 10.72 | 5.74 | 20.34 | -122.00 | 0 |
| 2020 (7) | 142.61 | -31.83 | -79.12 | 0 | 188.02 | 0 | -2.76 | 0 | 63.49 | -61.04 | 68.79 | 17.57 | -5.04 | 0 | 0.66 | 9.89 | 114.93 | 8.57 | 93.62 | 34.59 | 57.16 | -4.32 | 4.77 | 7.19 | 91.68 | -41.39 |
| 2019 (6) | 209.21 | 0 | -46.26 | 0 | -190.14 | 0 | -14.06 | 0 | 162.95 | 0 | 58.51 | 13.52 | -1.71 | 0 | 0.60 | 12.05 | 105.86 | 14.29 | 69.56 | -21.96 | 59.74 | 29.98 | 4.45 | 28.99 | 156.42 | 0 |
| 2018 (5) | -152.63 | 0 | 24.39 | 0 | 116.33 | 256.51 | 8.06 | 0 | -128.24 | 0 | 51.54 | 52.58 | -4.79 | 0 | 0.53 | 39.95 | 92.62 | 0.59 | 89.13 | 55.01 | 45.96 | -4.27 | 3.45 | -9.92 | -110.17 | 0 |
| 2017 (4) | -21.81 | 0 | -8.75 | 0 | 32.63 | -72.61 | -7.71 | 0 | -30.56 | 0 | 33.78 | -6.06 | 0.3 | -47.37 | 0.38 | -18.85 | 92.08 | -16.78 | 57.5 | -29.28 | 48.01 | -7.73 | 3.83 | -17.63 | -19.95 | 0 |
| 2016 (3) | 12.88 | -86.49 | -31.82 | 0 | 119.13 | 0 | -1.15 | 0 | -18.94 | 0 | 35.96 | -34.53 | 0.57 | 0 | 0.47 | -27.66 | 110.64 | -2.19 | 81.31 | -6.38 | 52.03 | -2.8 | 4.65 | -18.56 | 9.33 | -85.7 |
| 2015 (2) | 95.34 | -71.79 | -38.22 | 0 | -192.33 | 0 | 9.04 | 0 | 57.12 | -79.68 | 54.93 | -16.53 | -0.41 | 0 | 0.65 | -16.69 | 113.12 | -3.03 | 86.85 | 23.65 | 53.53 | 0.28 | 5.71 | -18.31 | 65.26 | -74.78 |
| 2014 (1) | 337.98 | 6045.09 | -56.89 | 0 | -19.12 | 0 | -4.57 | 0 | 281.09 | 0 | 65.81 | 16.23 | 0.18 | 0 | 0.78 | -4.79 | 116.65 | 26.33 | 70.24 | 184.72 | 53.38 | 7.79 | 6.99 | 15.73 | 258.77 | 3674.75 |
| 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) | 67.55 | 358.42 | -57.98 | -18.84 | 37.33 | 9.16 | -297.74 | -527.85 | -118.48 | -3.32 | -258.85 | 70.54 | 48.71 | 186.67 | -65.21 | 23.41 | -1.51 | 89.4 | 0.42 | -53.33 | -28.81 | 0.96 | -4.38 | 95.14 | 46.77 | 15.17 | 28.21 | 33.34 | 15.72 | 39.09 | 18.69 | -5.41 | -3.36 | 1.28 | -3.76 | -17.42 | 126.71 | 341.89 | -64.64 |
| 24Q2 (19) | -26.14 | -131.68 | 84.89 | -30.06 | -36.33 | -121.52 | 69.59 | 101.07 | 248.92 | 2.09 | 736.0 | 159.04 | -56.2 | -192.97 | 69.88 | 23.77 | 67.99 | 71.62 | 0.9 | 350.0 | 918.18 | 1.00 | 41.33 | 76.44 | 40.61 | 43.09 | 47.14 | 28.81 | 52.35 | 37.72 | 19.76 | 23.73 | 2.17 | 1.33 | -15.82 | -20.83 | -52.38 | -123.15 | 87.3 |
| 24Q1 (18) | 82.5 | -61.04 | -15.18 | -22.05 | 52.49 | -52.17 | 34.61 | 145.54 | 377.1 | 0.25 | 247.06 | -95.55 | 60.45 | -63.44 | -26.98 | 14.15 | -51.76 | -12.44 | -0.36 | -173.47 | -137.11 | 0.71 | -41.58 | -8.1 | 28.38 | -16.16 | 25.91 | 18.91 | 5.88 | 35.75 | 15.97 | -2.86 | -9.36 | 1.58 | 18.8 | 9.72 | 226.28 | -61.93 | -23.26 |
| 23Q4 (17) | 211.76 | 31.74 | -45.66 | -46.41 | -123.77 | -92.73 | -76.0 | 44.23 | 82.33 | -0.17 | 98.49 | 99.15 | 165.35 | 18.11 | -54.78 | 29.33 | 137.3 | 32.9 | 0.49 | -16.95 | 2350.0 | 1.21 | 147.16 | 36.76 | 33.85 | -7.21 | 54.78 | 17.86 | -25.49 | 66.29 | 16.44 | -14.99 | -15.13 | 1.33 | -14.19 | -13.07 | 594.33 | 65.87 | -51.75 |
| 23Q3 (16) | 160.74 | 192.92 | 375.95 | -20.74 | -52.84 | 14.16 | -136.28 | -191.63 | -274.12 | -11.27 | -218.36 | -151.23 | 140.0 | 175.04 | 269.88 | 12.36 | -10.76 | -41.06 | 0.59 | 636.36 | 6000.0 | 0.49 | -13.54 | -31.85 | 36.48 | 32.17 | 62.49 | 23.97 | 14.58 | 17.5 | 19.34 | 0.0 | 2.98 | 1.55 | -7.74 | -12.43 | 358.31 | 186.87 | 351.9 |
| 23Q2 (15) | -172.99 | -277.85 | -201.87 | -13.57 | 6.35 | 12.28 | -46.73 | -274.14 | 77.68 | -3.54 | -162.99 | -116.53 | -186.56 | -325.37 | -220.87 | 13.85 | -14.29 | 28.96 | -0.11 | -111.34 | 87.91 | 0.57 | -26.39 | 40.47 | 27.6 | 22.45 | 39.61 | 20.92 | 50.18 | 3.72 | 19.34 | 9.76 | 14.78 | 1.68 | 16.67 | 37.7 | -412.47 | -239.89 | -192.88 |
| 23Q1 (14) | 97.27 | -75.04 | 14.33 | -14.49 | 39.83 | 59.11 | -12.49 | 97.1 | -118.61 | 5.62 | 128.02 | 136.66 | 82.78 | -77.36 | 66.76 | 16.16 | -26.78 | -31.2 | 0.97 | 4750.0 | 251.56 | 0.77 | -13.06 | -12.02 | 22.54 | 3.06 | -19.79 | 13.93 | 29.7 | -35.42 | 17.62 | -9.03 | 18.81 | 1.44 | -5.88 | 30.91 | 294.85 | -76.06 | 29.96 |
| 22Q4 (13) | 389.73 | 769.06 | 4595.54 | -24.08 | 0.33 | -35.2 | -430.18 | -649.61 | -1302.15 | -20.06 | -191.18 | -2405.75 | 365.65 | 543.7 | 3944.9 | 22.07 | 5.25 | -28.85 | 0.02 | 300.0 | -99.76 | 0.89 | 23.16 | 5.23 | 21.87 | -2.58 | -44.21 | 10.74 | -47.35 | -66.37 | 19.37 | 3.14 | 14.01 | 1.53 | -13.56 | 14.18 | 1231.76 | 965.94 | 7360.33 |
| 22Q3 (12) | -58.25 | -134.3 | 69.72 | -24.16 | -56.17 | 22.91 | 78.27 | 137.39 | -65.37 | 22.0 | 2.76 | 192.94 | -82.41 | -153.39 | 63.16 | 20.97 | 95.25 | -25.05 | -0.01 | 98.9 | 99.85 | 0.72 | 78.22 | -13.25 | 22.45 | 13.56 | -37.71 | 20.4 | 1.14 | -53.12 | 18.78 | 11.45 | 19.16 | 1.77 | 45.08 | 35.11 | -142.25 | -132.03 | 55.19 |
| 22Q2 (11) | 169.82 | 99.6 | 253.89 | -15.47 | 56.35 | 51.23 | -209.34 | -411.89 | -301.5 | 21.41 | 239.66 | 1734.35 | 154.35 | 210.94 | 208.64 | 10.74 | -54.28 | -66.75 | -0.91 | -42.19 | 63.89 | 0.40 | -53.9 | -67.33 | 19.77 | -29.64 | -22.44 | 20.17 | -6.49 | -18.24 | 16.85 | 13.62 | 11.29 | 1.22 | 10.91 | -29.89 | 444.09 | 95.74 | 267.21 |
| 22Q1 (10) | 85.08 | 925.06 | 51.74 | -35.44 | -98.99 | -19.09 | 67.12 | 318.77 | 191.38 | -15.33 | -1862.07 | -380.56 | 49.64 | 621.98 | 88.67 | 23.49 | -24.27 | -9.9 | -0.64 | -107.6 | 20.99 | 0.88 | 3.99 | -9.18 | 28.1 | -28.32 | -14.2 | 21.57 | -32.47 | -17.67 | 14.83 | -12.71 | -3.7 | 1.1 | -17.91 | -18.52 | 226.88 | 1274.13 | 73.79 |
| 21Q4 (9) | 8.3 | 104.31 | 108.91 | -17.81 | 43.17 | 36.48 | -30.68 | -113.57 | -118.44 | 0.87 | -88.42 | -72.03 | -9.51 | 95.75 | 92.15 | 31.02 | 10.86 | 16.88 | 8.42 | 223.46 | 5052.94 | 0.84 | 1.53 | 6.12 | 39.2 | 8.77 | -23.94 | 31.94 | -26.61 | -30.29 | 16.99 | 7.8 | 14.33 | 1.34 | 2.29 | 11.67 | 16.51 | 105.2 | 110.97 |
| 21Q3 (8) | -192.36 | -74.32 | -160.08 | -31.34 | 1.2 | -74.3 | 226.02 | 117.56 | 1228.41 | 7.51 | 673.28 | 179.22 | -223.7 | -57.46 | -174.02 | 27.98 | -13.37 | 85.91 | -6.82 | -170.63 | -860.56 | 0.83 | -32.88 | 48.59 | 36.04 | 41.39 | 18.09 | 43.52 | 76.41 | 98.9 | 15.76 | 4.1 | 4.23 | 1.31 | -24.71 | 12.93 | -317.48 | -19.54 | -137.84 |
| 21Q2 (7) | -110.35 | -296.81 | 62.24 | -31.72 | -6.59 | -119.52 | 103.89 | 241.44 | -59.48 | -1.31 | 58.93 | -115.65 | -142.07 | -639.98 | 53.68 | 32.3 | 23.9 | 137.67 | -2.52 | -211.11 | -127.03 | 1.24 | 28.17 | 140.1 | 25.49 | -22.17 | 7.01 | 24.67 | -5.84 | 24.16 | 15.14 | -1.69 | 17.09 | 1.74 | 28.89 | 29.85 | -265.58 | -303.44 | 68.97 |
| 21Q1 (6) | 56.07 | 160.2 | -73.02 | -29.76 | -6.13 | -59.57 | -73.45 | -144.16 | 65.79 | -3.19 | -202.57 | 56.83 | 26.31 | 121.71 | -86.09 | 26.07 | -1.77 | 91.55 | -0.81 | -376.47 | 73.44 | 0.97 | 21.51 | 29.16 | 32.75 | -36.46 | 261.48 | 26.2 | -42.82 | 333.06 | 15.4 | 3.63 | 7.99 | 1.35 | 12.5 | 27.36 | 130.55 | 186.73 | -86.58 |
| 20Q4 (5) | -93.14 | -129.09 | -142.91 | -28.04 | -55.95 | -16.11 | 166.34 | 930.45 | 358.53 | 3.11 | 132.81 | 145.34 | -121.18 | -140.1 | -162.82 | 26.54 | 76.35 | -1.89 | -0.17 | 76.06 | -342.86 | 0.79 | 42.16 | -21.41 | 51.54 | 68.87 | 67.01 | 45.82 | 109.41 | 127.51 | 14.86 | -1.72 | -4.5 | 1.2 | 3.45 | 6.19 | -150.52 | -117.94 | -125.54 |
| 20Q3 (4) | 320.19 | 209.56 | 0.0 | -17.98 | -24.43 | 0.0 | -20.03 | -107.81 | 0.0 | -9.48 | -213.26 | 0.0 | 302.21 | 198.54 | 0.0 | 15.05 | 10.74 | 0.0 | -0.71 | 36.04 | 0.0 | 0.56 | 8.44 | 0.0 | 30.52 | 28.13 | 0.0 | 21.88 | 10.12 | 0.0 | 15.12 | 16.94 | 0.0 | 1.16 | -13.43 | 0.0 | 839.07 | 198.02 | 0.0 |
| 20Q2 (3) | -292.24 | -240.63 | 0.0 | -14.45 | 22.52 | 0.0 | 256.41 | 219.43 | 0.0 | 8.37 | 213.26 | 0.0 | -306.69 | -262.13 | 0.0 | 13.59 | -0.15 | 0.0 | -1.11 | 63.61 | 0.0 | 0.52 | -31.05 | 0.0 | 23.82 | 162.91 | 0.0 | 19.87 | 228.43 | 0.0 | 12.93 | -9.33 | 0.0 | 1.34 | 26.42 | 0.0 | -856.00 | -188.03 | 0.0 |
| 20Q1 (2) | 207.81 | -4.26 | 0.0 | -18.65 | 22.77 | 0.0 | -214.7 | -233.7 | 0.0 | -7.39 | -7.73 | 0.0 | 189.16 | -1.94 | 0.0 | 13.61 | -49.69 | 0.0 | -3.05 | -4457.14 | 0.0 | 0.75 | -26.06 | 0.0 | 9.06 | -70.64 | 0.0 | 6.05 | -69.96 | 0.0 | 14.26 | -8.35 | 0.0 | 1.06 | -6.19 | 0.0 | 972.44 | 65.0 | 0.0 |
| 19Q4 (1) | 217.06 | 0.0 | 0.0 | -24.15 | 0.0 | 0.0 | -64.34 | 0.0 | 0.0 | -6.86 | 0.0 | 0.0 | 192.91 | 0.0 | 0.0 | 27.05 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 30.86 | 0.0 | 0.0 | 20.14 | 0.0 | 0.0 | 15.56 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 589.36 | 0.0 | 0.0 |
