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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 (10) | -15.23 | 0 | -148.28 | 0 | 38.71 | 0 | -8.48 | 0 | -163.51 | 0 | 44.82 | 768.6 | -7.1 | 0 | 1.69 | 691.9 | 48.76 | 15.41 | 55.39 | 12.31 | 12.47 | 10.35 | 10.24 | 58.51 | -19.50 | 0 |
| 2023 (9) | 126.84 | 113.75 | -73.66 | 0 | -44.4 | 0 | -14.67 | 0 | 53.18 | 5.7 | 5.16 | 8.63 | -5.94 | 0 | 0.21 | 23.99 | 42.25 | -39.02 | 49.32 | -1.44 | 11.3 | 11.11 | 6.46 | -4.15 | 189.09 | 113.34 |
| 2022 (8) | 59.34 | -8.68 | -9.03 | 0 | -58.39 | 0 | -10.78 | 0 | 50.31 | -22.33 | 4.75 | -14.1 | -3.94 | 0 | 0.17 | -0.51 | 69.28 | -51.08 | 50.04 | -54.08 | 10.17 | -0.59 | 6.74 | 36.71 | 88.63 | 69.31 |
| 2021 (7) | 64.98 | -76.36 | -0.21 | 0 | 8.95 | 0 | 12.94 | -59.01 | 64.77 | -70.87 | 5.53 | 68.6 | -3.64 | 0 | 0.17 | 46.46 | 141.63 | 58.49 | 108.97 | 80.74 | 10.23 | -5.1 | 4.93 | -14.11 | 52.35 | -85.37 |
| 2020 (6) | 274.91 | 0 | -52.54 | 0 | -60.1 | 0 | 31.57 | 0 | 222.37 | 0 | 3.28 | 45.78 | -2.67 | 0 | 0.12 | 23.25 | 89.36 | 190.32 | 60.29 | 128.98 | 10.78 | -9.72 | 5.74 | 79.94 | 357.91 | 0 |
| 2019 (5) | -13.8 | 0 | -18.06 | 0 | 10.71 | 0 | -3.58 | 0 | -31.86 | 0 | 2.25 | -2.6 | 0 | 0 | 0.10 | 0.72 | 30.78 | -17.66 | 26.33 | -13.95 | 11.94 | 181.6 | 3.19 | -23.32 | -33.29 | 0 |
| 2018 (4) | -21.32 | 0 | -1.42 | 0 | -46.21 | 0 | -8.76 | 0 | -22.74 | 0 | 2.31 | -18.09 | 0 | 0 | 0.10 | -19.77 | 37.38 | 1.85 | 30.6 | 8.66 | 4.24 | -16.7 | 4.16 | -26.11 | -54.67 | 0 |
| 2017 (3) | -75.13 | 0 | -1.9 | 0 | -18.04 | 0 | -0.22 | 0 | -77.03 | 0 | 2.82 | 70.91 | 0 | 0 | 0.12 | 67.63 | 36.7 | 207.63 | 28.16 | 0 | 5.09 | -16.97 | 5.63 | -33.84 | -193.24 | 0 |
| 2016 (2) | 82.72 | 0 | -11.21 | 0 | -60.07 | 0 | 4.82 | 0 | 71.51 | 0 | 1.65 | -38.43 | -1.84 | 0 | 0.07 | -30.22 | 11.93 | 27.05 | -49.0 | 0 | 6.13 | -10.51 | 8.51 | -14.99 | 0.00 | 0 |
| 2015 (1) | -8.66 | 0 | -1.87 | 0 | -16.04 | 0 | -0.92 | 0 | -10.53 | 0 | 2.68 | 17.03 | 0.01 | -99.44 | 0.10 | 46.27 | 9.39 | -65.32 | 6.04 | -66.28 | 6.85 | -13.4 | 10.01 | -16.79 | -37.82 | 0 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | 76.52 | 214.09 | 1400.39 | -18.47 | 29.91 | 47.68 | -1.27 | 96.84 | -141.91 | -10.35 | -37.45 | 11.23 | 58.05 | 162.14 | 292.22 | 1.73 | 17.69 | 64.76 | -3.45 | -122.58 | -219.44 | 0.26 | 29.58 | 57.59 | 10.24 | -36.12 | -26.59 | 14.28 | -5.12 | 40.41 | 3.2 | -1.23 | 11.11 | 4.06 | 87.1 | 129.38 | 355.25 | 208.37 | 932.3 |
| 24Q3 (19) | -67.07 | -9546.48 | -193.23 | -26.35 | 66.3 | -1414.37 | -40.2 | -150.98 | -9.15 | -7.53 | -181.14 | -211.72 | -93.42 | -20.57 | -233.08 | 1.47 | -89.33 | -15.52 | -1.55 | -70.33 | 37.5 | 0.20 | -90.15 | -21.61 | 16.03 | 9.2 | 3.69 | 15.05 | 7.19 | -25.05 | 3.24 | 3.18 | 14.08 | 2.17 | -8.44 | 5.85 | -327.81 | -9126.33 | -213.78 |
| 24Q2 (18) | 0.71 | 102.8 | -98.32 | -78.19 | -209.42 | -519.25 | 78.86 | 5919.85 | 1294.85 | 9.28 | 7038.46 | 51.39 | -77.48 | -52.97 | -226.97 | 13.78 | -50.5 | 1350.53 | -0.91 | 24.17 | 36.36 | 2.05 | -56.63 | 1158.74 | 14.68 | 87.96 | 40.34 | 14.04 | 16.81 | 0.86 | 3.14 | 7.9 | 9.79 | 2.37 | 44.51 | 113.51 | 3.63 | 102.37 | -98.47 |
| 24Q1 (17) | -25.38 | -597.65 | -442.05 | -25.27 | 28.41 | 54.29 | 1.31 | -56.77 | 132.75 | 0.13 | 101.11 | 100.82 | -50.65 | -67.72 | -5.83 | 27.84 | 2551.43 | 1860.56 | -1.2 | -11.11 | -27.66 | 4.73 | 2745.85 | 1648.12 | 7.81 | -44.01 | 226.78 | 12.02 | 18.19 | 133.4 | 2.91 | 1.04 | 6.59 | 1.64 | -7.34 | 6.49 | -153.17 | -545.09 | -294.45 |
| 23Q4 (16) | 5.1 | -92.91 | -97.23 | -35.3 | -1928.74 | -302.97 | 3.03 | 108.23 | 115.98 | -11.66 | -273.0 | 63.54 | -30.2 | -143.02 | -117.25 | 1.05 | -39.66 | 29.63 | -1.08 | 56.45 | 27.03 | 0.17 | -35.55 | 22.84 | 13.95 | -9.77 | 37.98 | 10.17 | -49.35 | 222.24 | 2.88 | 1.41 | 11.2 | 1.77 | -13.66 | -21.33 | 34.41 | -88.06 | 0 |
| 23Q3 (15) | 71.94 | 69.79 | -39.78 | -1.74 | -109.33 | -111.98 | -36.83 | -458.03 | 62.08 | 6.74 | 9.95 | 24.58 | 70.2 | 15.04 | -47.61 | 1.74 | 83.16 | 104.71 | -2.48 | -73.43 | -235.14 | 0.26 | 58.22 | 96.94 | 15.46 | 47.8 | 86.49 | 20.08 | 44.25 | 7.04 | 2.84 | -0.7 | 11.81 | 2.05 | 84.68 | 33.99 | 288.11 | 21.65 | -44.94 |
| 23Q2 (14) | 42.37 | 471.02 | 162.83 | 18.65 | 133.74 | 290.31 | -6.6 | -65.0 | -112.38 | 6.13 | 138.6 | -39.61 | 61.02 | 227.5 | 179.0 | 0.95 | -33.1 | -56.62 | -1.43 | -52.13 | -116.67 | 0.16 | -39.76 | -46.15 | 10.46 | 337.66 | -51.89 | 13.92 | 170.29 | -19.26 | 2.86 | 4.76 | 9.58 | 1.11 | -27.92 | -27.92 | 236.84 | 200.67 | 175.12 |
| 23Q1 (13) | 7.42 | -95.96 | 104.2 | -55.28 | -531.05 | -1003.39 | -4.0 | 78.9 | -191.53 | -15.88 | 50.34 | -381.56 | -47.86 | -127.33 | 73.64 | 1.42 | 75.31 | 57.78 | -0.94 | 36.49 | 11.32 | 0.27 | 99.97 | 135.74 | 2.39 | -76.36 | -91.8 | 5.15 | 161.9 | -76.96 | 2.73 | 5.41 | 12.81 | 1.54 | -31.56 | 8.45 | 78.77 | 0 | 111.68 |
| 22Q4 (12) | 183.87 | 53.9 | 57.99 | -8.76 | -160.29 | -280.62 | -18.96 | 80.48 | -503.82 | -31.98 | -691.13 | -1660.0 | 175.11 | 30.68 | 44.44 | 0.81 | -4.71 | -22.12 | -1.48 | -100.0 | 43.08 | 0.14 | 3.34 | 12.63 | 10.11 | 21.95 | -74.15 | -8.32 | -144.35 | -137.14 | 2.59 | 1.97 | 3.19 | 2.25 | 47.06 | -8.16 | 0.00 | -100.0 | -100.0 |
| 22Q3 (11) | 119.47 | 277.15 | 596.21 | 14.53 | 248.27 | 5.21 | -97.12 | -282.15 | -5158.33 | 5.41 | -46.7 | 280.33 | 134.0 | 273.49 | 332.68 | 0.85 | -61.19 | -30.89 | -0.74 | -12.12 | -436.36 | 0.13 | -56.74 | -13.58 | 8.29 | -61.87 | -76.09 | 18.76 | 8.82 | -37.84 | 2.54 | -2.68 | 5.39 | 1.53 | -0.65 | 393.55 | 523.30 | 265.98 | 903.3 |
| 22Q2 (10) | -67.44 | 61.8 | -116.78 | -9.8 | -95.61 | 37.82 | 53.32 | 1120.14 | 258.57 | 10.15 | 79.96 | -37.27 | -77.24 | 57.46 | -64.8 | 2.19 | 143.33 | 8.42 | -0.66 | 37.74 | -6.45 | 0.30 | 163.71 | 19.59 | 21.74 | -25.39 | -45.36 | 17.24 | -22.86 | -40.49 | 2.61 | 7.85 | -1.14 | 1.54 | 8.45 | 48.08 | -315.29 | 53.23 | -230.89 |
| 22Q1 (9) | -176.55 | -251.7 | -371.3 | -5.01 | -203.3 | -61.09 | 4.37 | 239.17 | 192.98 | 5.64 | 175.12 | 346.29 | -181.56 | -249.76 | -347.52 | 0.9 | -13.46 | -27.42 | -1.06 | 59.23 | -68.25 | 0.11 | -4.46 | -33.74 | 29.14 | -25.49 | 3.85 | 22.35 | -0.22 | -18.52 | 2.42 | -3.59 | -9.36 | 1.42 | -42.04 | 25.66 | -674.11 | -258.48 | -462.0 |
| 21Q4 (8) | 116.38 | 578.21 | 17.79 | 4.85 | -64.88 | 110.1 | -3.14 | -263.54 | 10.29 | 2.05 | 168.33 | -12.02 | 121.23 | 291.44 | 138.64 | 1.04 | -15.45 | 57.58 | -2.6 | -1281.82 | -27.45 | 0.12 | -20.71 | 50.45 | 39.11 | 12.81 | 0.82 | 22.4 | -25.78 | 12.45 | 2.51 | 4.15 | -7.72 | 2.45 | 690.32 | -26.65 | 425.37 | 715.53 | 11.85 |
| 21Q3 (7) | 17.16 | 155.16 | -52.17 | 13.81 | 187.63 | 340.17 | 1.92 | -87.09 | 108.48 | -3.0 | -118.54 | -115.42 | 30.97 | 166.08 | 2.79 | 1.23 | -39.11 | 57.69 | 0.22 | 135.48 | 134.92 | 0.15 | -40.13 | 55.6 | 34.67 | -12.87 | 19.1 | 30.18 | 4.18 | 32.08 | 2.41 | -8.71 | -12.68 | 0.31 | -70.19 | -76.34 | 52.16 | 154.74 | -60.87 |
| 21Q2 (6) | -31.11 | 16.95 | -127.21 | -15.76 | -406.75 | -3402.22 | 14.87 | 416.38 | 127.48 | 16.18 | 806.55 | -10.85 | -46.87 | -15.53 | -141.15 | 2.02 | 62.9 | 137.65 | -0.62 | 1.59 | 0 | 0.25 | 46.11 | 95.34 | 39.79 | 41.8 | 87.07 | 28.97 | 5.61 | 142.43 | 2.64 | -1.12 | 0.76 | 1.04 | -7.96 | 73.33 | -95.28 | 20.56 | -112.64 |
| 21Q1 (5) | -37.46 | -137.91 | -244.69 | -3.11 | 93.52 | -287.35 | -4.7 | -34.29 | -123.33 | -2.29 | -198.28 | 72.64 | -40.57 | -179.86 | -247.26 | 1.24 | 87.88 | 25.25 | -0.63 | 69.12 | 0 | 0.17 | 116.93 | -14.48 | 28.06 | -27.66 | 14668.42 | 27.43 | 37.7 | 391.58 | 2.67 | -1.84 | -0.37 | 1.13 | -66.17 | 130.61 | -119.95 | -131.54 | -140.54 |
| 20Q4 (4) | 98.8 | 175.36 | 0.0 | -48.0 | -734.78 | 0.0 | -3.5 | 84.53 | 0.0 | 2.33 | -88.03 | 0.0 | 50.8 | 68.6 | 0.0 | 0.66 | -15.38 | 0.0 | -2.04 | -223.81 | 0.0 | 0.08 | -18.0 | 0.0 | 38.79 | 33.25 | 0.0 | 19.92 | -12.82 | 0.0 | 2.72 | -1.45 | 0.0 | 3.34 | 154.96 | 0.0 | 380.29 | 185.33 | 0.0 |
| 20Q3 (3) | 35.88 | -68.62 | 0.0 | -5.75 | -1177.78 | 0.0 | -22.63 | 58.19 | 0.0 | 19.46 | 7.22 | 0.0 | 30.13 | -73.54 | 0.0 | 0.78 | -8.24 | 0.0 | -0.63 | 0 | 0.0 | 0.10 | -24.84 | 0.0 | 29.11 | 36.86 | 0.0 | 22.85 | 91.21 | 0.0 | 2.76 | 5.34 | 0.0 | 1.31 | 118.33 | 0.0 | 133.28 | -82.32 | 0.0 |
| 20Q2 (2) | 114.34 | 341.64 | 0.0 | -0.45 | -127.11 | 0.0 | -54.12 | -368.59 | 0.0 | 18.15 | 316.85 | 0.0 | 113.89 | 313.39 | 0.0 | 0.85 | -14.14 | 0.0 | 0 | 0 | 0.0 | 0.13 | -36.03 | 0.0 | 21.27 | 11094.74 | 0.0 | 11.95 | 114.16 | 0.0 | 2.62 | -2.24 | 0.0 | 0.6 | 22.45 | 0.0 | 753.72 | 154.73 | 0.0 |
| 20Q1 (1) | 25.89 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 20.15 | 0.0 | 0.0 | -8.37 | 0.0 | 0.0 | 27.55 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.20 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 5.58 | 0.0 | 0.0 | 2.68 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 295.89 | 0.0 | 0.0 |
