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) | 310.67 | -5.89 | -531.16 | 0 | 362.8 | 0 | -4.44 | 0 | -220.49 | 0 | 164.67 | 24.93 | 1.94 | 0 | 15.30 | 40.58 | 204.72 | -29.38 | 174.69 | -23.15 | 78.51 | 12.3 | 8.33 | 19.51 | 118.79 | 9.46 |
| 2022 (9) | 330.1 | 19.74 | -295.14 | 0 | -72.51 | 0 | 8.7 | -46.06 | 34.96 | -78.01 | 131.81 | 20.53 | 0 | 0 | 10.89 | 21.62 | 289.88 | 0.02 | 227.3 | -0.76 | 69.91 | 1.47 | 6.97 | 2.05 | 108.52 | 19.97 |
| 2021 (8) | 275.67 | 55.2 | -116.69 | 0 | -32.39 | 0 | 16.13 | -13.09 | 158.98 | 0 | 109.36 | 44.87 | -0.06 | 0 | 8.95 | -19.76 | 289.83 | 78.69 | 229.03 | 90.68 | 68.9 | 72.08 | 6.83 | 102.67 | 90.45 | -16.73 |
| 2020 (7) | 177.62 | 51.53 | -604.43 | 0 | 507.5 | 0 | 18.56 | 931.11 | -426.81 | 0 | 75.49 | 31.56 | 0 | 0 | 11.16 | -19.69 | 162.2 | 101.97 | 120.11 | 72.94 | 40.04 | 47.26 | 3.37 | 39.26 | 108.62 | -8.21 |
| 2019 (6) | 117.22 | -71.95 | 37.22 | 0 | -193.52 | 0 | 1.8 | -35.71 | 154.44 | 8.32 | 57.38 | -36.77 | 0 | 0 | 13.89 | 18.1 | 80.31 | -78.24 | 69.45 | -79.48 | 27.19 | -63.75 | 2.42 | 181.4 | 118.33 | 17.32 |
| 2018 (5) | 417.83 | 420.53 | -275.25 | 0 | 3.96 | -82.41 | 2.8 | 2233.33 | 142.58 | 0 | 90.75 | 83.33 | 0 | 0 | 11.76 | -23.35 | 369.08 | 386.08 | 338.39 | 394.22 | 75.0 | 320.88 | 0.86 | 36.51 | 100.86 | 9.22 |
| 2017 (4) | 80.27 | 16.59 | -114.48 | 0 | 22.51 | 27.83 | 0.12 | 0 | -34.21 | 0 | 49.5 | 273.87 | -0.01 | 0 | 15.34 | 222.0 | 75.93 | 110.1 | 68.47 | 73.17 | 17.82 | -2.89 | 0.63 | 6.78 | 92.35 | -21.56 |
| 2016 (3) | 68.85 | 32.51 | -59.41 | 0 | 17.61 | 0 | -1.45 | 0 | 9.44 | -85.77 | 13.24 | -20.53 | 0 | 0 | 4.77 | -21.3 | 36.14 | 1.92 | 39.54 | 8.93 | 18.35 | -7.42 | 0.59 | -62.42 | 117.73 | 30.72 |
| 2015 (2) | 51.96 | 2.51 | 14.37 | 514.1 | -63.61 | 0 | -3.43 | 0 | 66.33 | 25.08 | 16.66 | 18.66 | -0.16 | 0 | 6.06 | 16.56 | 35.46 | -12.03 | 36.3 | -6.1 | 19.82 | 3.88 | 1.57 | -49.03 | 90.07 | 8.07 |
| 2014 (1) | 50.69 | -11.29 | 2.34 | 0 | -138.77 | 0 | 3.5 | -30.97 | 53.03 | 151.09 | 14.04 | -34.55 | -0.33 | 0 | 5.19 | -40.1 | 40.31 | 38.14 | 38.66 | 166.62 | 19.08 | -6.24 | 3.08 | 600.0 | 83.34 | -48.53 |
| 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) | 82.82 | 57.63 | 0.16 | -129.07 | -104.29 | -280.51 | -16.24 | -123.3 | -173.65 | -0.07 | -146.67 | -106.42 | -46.25 | -334.68 | -194.83 | 24.33 | 224.83 | -37.63 | 0 | 0 | 0 | 7.67 | 221.56 | -46.16 | 66.36 | 2.38 | 22.89 | 56.49 | 3.59 | 16.23 | 21.43 | -0.09 | 7.26 | 2.66 | 13.19 | 35.71 | 102.78 | 53.23 | -12.32 |
| 24Q2 (19) | 52.54 | -23.04 | -24.2 | -63.18 | 57.85 | -174.82 | 69.69 | 7139.39 | 51.7 | 0.15 | -96.18 | 102.47 | -10.64 | 86.97 | -122.97 | 7.49 | -61.37 | -76.53 | 0 | 0 | -100.0 | 2.38 | -64.95 | -80.01 | 64.82 | 30.58 | 27.7 | 54.53 | 18.31 | 46.55 | 21.45 | 2.39 | 11.2 | 2.35 | 2.17 | 3.52 | 67.08 | -31.87 | -43.12 |
| 24Q1 (18) | 68.27 | -27.81 | 6.49 | -149.9 | 60.52 | -58.49 | -0.99 | -100.52 | -100.95 | 3.93 | -24.86 | 230.13 | -81.63 | 71.37 | -167.9 | 19.39 | -49.43 | -65.01 | 0 | -100.0 | 100.0 | 6.80 | -51.46 | -67.96 | 49.64 | -2.19 | 0.89 | 46.09 | -3.11 | 11.54 | 20.95 | 1.8 | 12.33 | 2.3 | 9.52 | 15.0 | 98.46 | -26.86 | -4.83 |
| 23Q4 (17) | 94.57 | 14.37 | 4.9 | -379.66 | -1019.28 | -896.74 | 190.46 | 763.76 | 861.84 | 5.23 | 379.82 | 382.7 | -285.09 | -684.56 | -647.62 | 38.34 | -1.72 | -1.16 | 1.94 | 0 | 0 | 14.01 | -1.59 | 4.16 | 50.75 | -6.02 | -14.52 | 47.57 | -2.12 | 14.27 | 20.58 | 3.0 | 11.73 | 2.1 | 7.14 | 72.13 | 134.62 | 14.84 | -8.51 |
| 23Q3 (16) | 82.69 | 19.3 | -26.99 | -33.92 | -47.54 | 60.43 | 22.05 | -52.0 | 192.72 | 1.09 | 117.93 | -76.76 | 48.77 | 5.29 | 77.09 | 39.01 | 22.25 | 6.47 | 0 | -100.0 | 0 | 14.24 | 19.4 | 19.68 | 54.0 | 6.38 | -29.66 | 48.6 | 30.61 | -24.03 | 19.98 | 3.58 | 13.27 | 1.96 | -13.66 | 14.62 | 117.22 | -0.6 | -13.76 |
| 23Q2 (15) | 69.31 | 8.11 | 19.09 | -22.99 | 75.69 | 81.37 | 45.94 | -55.98 | 703.68 | -6.08 | -101.32 | -647.75 | 46.32 | 252.02 | 171.05 | 31.91 | -42.41 | 15.91 | 24.32 | 200.0 | 0 | 11.93 | -43.83 | 35.69 | 50.76 | 3.17 | -35.64 | 37.21 | -9.95 | -37.22 | 19.29 | 3.43 | 16.13 | 2.27 | 13.5 | 12.94 | 117.93 | 14.0 | 57.83 |
| 23Q1 (14) | 64.11 | -28.89 | -6.41 | -94.58 | -148.31 | -97.33 | 104.35 | 517.4 | 747.73 | -3.02 | -63.24 | -161.89 | -30.47 | -158.53 | -248.13 | 55.41 | 42.85 | 92.13 | -24.32 | 0 | 0 | 21.23 | 57.84 | 121.86 | 49.2 | -17.13 | -34.29 | 41.32 | -0.74 | -33.8 | 18.65 | 1.25 | 8.12 | 2.0 | 63.93 | 5.82 | 103.45 | -29.69 | 23.18 |
| 22Q4 (13) | 90.15 | -20.4 | 4.61 | -38.09 | 55.56 | -8.61 | -25.0 | -5.13 | -15.47 | -1.85 | -139.45 | -111.22 | 52.06 | 89.03 | 1.86 | 38.79 | 5.87 | 59.24 | 0 | 0 | 100.0 | 13.45 | 13.06 | 59.66 | 59.37 | -22.67 | 23.46 | 41.63 | -34.92 | -12.1 | 18.42 | 4.42 | 2.05 | 1.22 | -28.65 | -40.49 | 147.14 | 8.24 | 15.17 |
| 22Q3 (12) | 113.26 | 94.6 | 54.43 | -85.72 | 30.53 | -89.35 | -23.78 | -212.48 | -1265.69 | 4.69 | 322.52 | 2368.42 | 27.54 | 142.25 | -1.89 | 36.64 | 33.09 | 35.96 | 0 | 0 | 100.0 | 11.90 | 35.37 | 46.94 | 76.77 | -2.66 | -15.28 | 63.97 | 7.93 | -6.34 | 17.64 | 6.2 | 2.2 | 1.71 | -14.93 | 14.77 | 135.93 | 81.92 | 61.34 |
| 22Q2 (11) | 58.2 | -15.04 | -17.38 | -123.39 | -157.44 | -319.41 | -7.61 | 52.76 | 37.73 | 1.11 | -77.25 | -19.57 | -65.19 | -416.92 | -258.92 | 27.53 | -4.54 | -9.47 | 0 | 0 | -100.0 | 8.79 | -8.16 | -7.63 | 78.87 | 5.34 | -7.81 | 59.27 | -5.05 | -6.38 | 16.61 | -3.71 | 2.34 | 2.01 | 6.35 | 16.18 | 74.72 | -11.03 | -13.79 |
| 22Q1 (10) | 68.5 | -20.52 | 49.86 | -47.93 | -36.67 | -591.63 | -16.11 | 25.59 | -2829.09 | 4.88 | -70.41 | 352.85 | 20.57 | -59.75 | -46.96 | 28.84 | 18.39 | 4.34 | 0 | 100.0 | -100.0 | 9.57 | 13.59 | -2.96 | 74.87 | 55.69 | 14.17 | 62.42 | 31.8 | 24.72 | 17.25 | -4.43 | -0.69 | 1.89 | -7.8 | 20.38 | 83.99 | -34.26 | 26.76 |
| 21Q4 (9) | 86.18 | 17.51 | 56.15 | -35.07 | 22.53 | -7.31 | -21.65 | -1161.27 | 5.83 | 16.49 | 8578.95 | 531.8 | 51.11 | 82.08 | 127.05 | 24.36 | -9.61 | -7.73 | -0.26 | -2500.0 | 0 | 8.43 | 4.05 | -29.07 | 48.09 | -46.93 | -5.46 | 47.36 | -30.66 | 27.93 | 18.05 | 4.58 | 39.49 | 2.05 | 37.58 | 95.24 | 127.75 | 51.63 | 18.07 |
| 21Q3 (8) | 73.34 | 4.12 | 9.96 | -45.27 | -53.87 | 53.53 | 2.04 | 116.69 | 106.3 | 0.19 | -86.23 | 114.07 | 28.07 | -31.57 | 191.4 | 26.95 | -11.38 | -8.58 | -0.01 | -200.0 | 0 | 8.10 | -14.91 | -39.7 | 90.62 | 5.93 | 113.47 | 68.3 | 7.88 | 156.19 | 17.26 | 6.35 | 32.97 | 1.49 | -13.87 | 35.45 | 84.25 | -2.8 | -48.54 |
| 21Q2 (7) | 70.44 | 54.1 | 173.77 | -29.42 | -324.53 | 93.91 | -12.22 | -2121.82 | -102.43 | 1.38 | 171.5 | -92.59 | 41.02 | 5.78 | 108.97 | 30.41 | 10.02 | 183.15 | 0.01 | -95.0 | 0 | 9.52 | -3.51 | 19.34 | 85.55 | 30.45 | 97.67 | 63.31 | 26.49 | 92.14 | 16.23 | -6.56 | 115.82 | 1.73 | 10.19 | 174.6 | 86.67 | 30.82 | 38.45 |
| 21Q1 (6) | 45.71 | -17.18 | 52.37 | -6.93 | 78.79 | -181.05 | -0.55 | 97.61 | -100.9 | -1.93 | -173.95 | -45.11 | 38.78 | 72.28 | 0.6 | 27.64 | 4.7 | 211.96 | 0.2 | 0 | 0 | 9.86 | -16.97 | 11.57 | 65.58 | 28.92 | 155.97 | 50.05 | 35.2 | 112.98 | 17.37 | 34.23 | 163.58 | 1.57 | 49.52 | 166.1 | 66.26 | -38.76 | -32.24 |
| 20Q4 (5) | 55.19 | -17.26 | 292.53 | -32.68 | 66.45 | -189.34 | -22.99 | 29.04 | 84.94 | 2.61 | 293.33 | 196.59 | 22.51 | 173.3 | -55.55 | 26.4 | -10.45 | 199.66 | 0 | 0 | 0 | 11.88 | -11.54 | 35.05 | 50.87 | 19.84 | 201.72 | 37.02 | 38.86 | 314.56 | 12.94 | -0.31 | 92.85 | 1.05 | -4.55 | -29.53 | 108.19 | -33.92 | 31.82 |
| 20Q3 (4) | 66.7 | 159.23 | 0.0 | -97.41 | 79.83 | 0.0 | -32.4 | -106.46 | 0.0 | -1.35 | -107.25 | 0.0 | -30.71 | 93.28 | 0.0 | 29.48 | 174.49 | 0.0 | 0 | 0 | 0.0 | 13.43 | 68.42 | 0.0 | 42.45 | -1.92 | 0.0 | 26.66 | -19.09 | 0.0 | 12.98 | 72.61 | 0.0 | 1.1 | 74.6 | 0.0 | 163.72 | 161.52 | 0.0 |
| 20Q2 (3) | 25.73 | -14.23 | 0.0 | -482.89 | -5747.84 | 0.0 | 501.86 | 722.32 | 0.0 | 18.62 | 1500.0 | 0.0 | -457.16 | -1285.89 | 0.0 | 10.74 | 21.22 | 0.0 | 0 | 0 | 0.0 | 7.97 | -9.8 | 0.0 | 43.28 | 68.93 | 0.0 | 32.95 | 40.21 | 0.0 | 7.52 | 14.11 | 0.0 | 0.63 | 6.78 | 0.0 | 62.60 | -35.98 | 0.0 |
| 20Q1 (2) | 30.0 | 113.37 | 0.0 | 8.55 | -76.63 | 0.0 | 61.03 | 139.98 | 0.0 | -1.33 | -251.14 | 0.0 | 38.55 | -23.87 | 0.0 | 8.86 | 0.57 | 0.0 | 0 | 0 | 0.0 | 8.84 | 0.5 | 0.0 | 25.62 | 51.96 | 0.0 | 23.5 | 163.16 | 0.0 | 6.59 | -1.79 | 0.0 | 0.59 | -60.4 | 0.0 | 97.78 | 19.13 | 0.0 |
| 19Q4 (1) | 14.06 | 0.0 | 0.0 | 36.58 | 0.0 | 0.0 | -152.66 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 50.64 | 0.0 | 0.0 | 8.81 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.80 | 0.0 | 0.0 | 16.86 | 0.0 | 0.0 | 8.93 | 0.0 | 0.0 | 6.71 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 82.08 | 0.0 | 0.0 |
