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) | 113.59 | -48.65 | -89.23 | 0 | -165.22 | 0 | -19.88 | 0 | 24.36 | -84.85 | 47.16 | -2.76 | -12.48 | 0 | 0.92 | 2.34 | 74.63 | 11.91 | 61.31 | 0.03 | 24.15 | 11.24 | 10.96 | 50.14 | 117.81 | -51.91 |
| 2022 (9) | 221.19 | 0 | -60.44 | 0 | -96.42 | 0 | 17.44 | -29.76 | 160.75 | 0 | 48.5 | 72.66 | -10.21 | 0 | 0.90 | 65.64 | 66.69 | 41.14 | 61.29 | -6.26 | 21.71 | -8.05 | 7.3 | -19.07 | 244.95 | 0 |
| 2021 (8) | -125.27 | 0 | -31.23 | 0 | 178.74 | 150.09 | 24.83 | 456.73 | -156.5 | 0 | 28.09 | 15.41 | -8.36 | 0 | 0.54 | 12.87 | 47.25 | 6.39 | 65.38 | -13.38 | 23.61 | -18.64 | 9.02 | -5.25 | -127.81 | 0 |
| 2020 (7) | 43.27 | -64.68 | 28.1 | 0 | 71.47 | 0 | 4.46 | 0 | 71.37 | 31.51 | 24.34 | -36.25 | -11.77 | 0 | 0.48 | -37.17 | 44.41 | -30.64 | 75.48 | 37.04 | 29.02 | -8.97 | 9.52 | -1.35 | 37.95 | -70.07 |
| 2019 (6) | 122.5 | 0 | -68.23 | 0 | -111.93 | 0 | -9.15 | 0 | 54.27 | -36.84 | 38.18 | 99.27 | -8.29 | 0 | 0.76 | 101.63 | 64.03 | -14.52 | 55.08 | -15.26 | 31.88 | -8.23 | 9.65 | -4.08 | 126.80 | 0 |
| 2018 (5) | -55.36 | 0 | 141.29 | 0 | -105.35 | 0 | -10.36 | 0 | 85.93 | 0 | 19.16 | -27.81 | -12.65 | 0 | 0.38 | -33.41 | 74.91 | -14.19 | 65.0 | -3.77 | 34.74 | -11.81 | 10.06 | 14.06 | -50.42 | 0 |
| 2017 (4) | 22.66 | -74.03 | -182.99 | 0 | 172.04 | 0 | 2.57 | -95.84 | -160.33 | 0 | 26.54 | -75.18 | -17.79 | 0 | 0.57 | -77.25 | 87.3 | 6.67 | 67.55 | 19.83 | 39.39 | -1.01 | 8.82 | 6.78 | 19.57 | -76.57 |
| 2016 (3) | 87.25 | -48.74 | -136.49 | 0 | -46.29 | 0 | 61.85 | 5.06 | -49.24 | 0 | 106.93 | 184.16 | -9.32 | 0 | 2.50 | 162.28 | 81.84 | 51.36 | 56.37 | 1.31 | 39.79 | 0.08 | 8.26 | -14.4 | 83.56 | -48.43 |
| 2015 (2) | 170.22 | 1986.03 | 26.08 | 0 | -190.27 | 0 | 58.87 | 0 | 196.3 | 0 | 37.63 | -21.29 | -1.46 | 0 | 0.95 | -13.31 | 54.07 | -23.94 | 55.64 | -21.61 | 39.76 | 4.25 | 9.65 | -21.03 | 162.04 | 2309.51 |
| 2014 (1) | 8.16 | -96.13 | -87.75 | 0 | -127.54 | 0 | -0.47 | 0 | -79.59 | 0 | 47.81 | 58.68 | 4.39 | 0 | 1.10 | 67.97 | 71.09 | -5.36 | 70.98 | 0.34 | 38.14 | -3.76 | 12.22 | 9.69 | 6.72 | -96.13 |
| 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) | -46.6 | 36.38 | -412.65 | -10.41 | 82.38 | -64.72 | 16.67 | -85.4 | -59.86 | -186.85 | -3825.42 | -2571.56 | -57.01 | 56.92 | -269.95 | 17.33 | 88.17 | 75.05 | -1.97 | 48.29 | -27.92 | 1.06 | 77.07 | 45.16 | 31.61 | 21.53 | 46.95 | 19.98 | 10.33 | 6.67 | 7.69 | 5.2 | 20.72 | 2.58 | -7.19 | -10.42 | -154.05 | 40.69 | -374.18 |
| 24Q2 (19) | -73.25 | -161.56 | -2874.62 | -59.07 | -777.71 | -182.63 | 114.2 | 1214.15 | 355.37 | -4.76 | -124.92 | 0.42 | -132.32 | -217.88 | -624.64 | 9.21 | -6.78 | -32.28 | -3.81 | -126.79 | -26.58 | 0.60 | -21.08 | -42.61 | 26.01 | 21.71 | 75.98 | 18.11 | 66.3 | 30.29 | 7.31 | 9.92 | 26.91 | 2.78 | -2.8 | 2.58 | -259.75 | -144.54 | -2301.0 |
| 24Q1 (18) | 118.98 | 579.95 | -17.84 | -6.73 | 87.12 | 31.19 | -10.25 | -245.6 | 93.94 | 19.1 | 316.31 | 238.21 | 112.25 | 245.72 | -16.88 | 9.88 | -45.41 | 78.02 | -1.68 | 56.92 | 58.31 | 0.76 | -46.43 | 63.94 | 21.37 | -16.2 | 66.3 | 10.89 | -45.19 | 23.61 | 6.65 | 6.4 | 15.25 | 2.86 | -3.38 | 18.67 | 583.24 | 784.17 | -31.58 |
| 23Q4 (17) | -24.79 | -172.72 | -117.9 | -52.24 | -726.58 | -525.63 | 7.04 | -83.05 | 111.8 | -8.83 | -216.8 | 64.57 | -77.03 | -399.87 | -159.18 | 18.1 | 82.83 | 79.03 | -3.9 | -153.25 | -21.5 | 1.41 | 93.92 | 88.38 | 25.5 | 18.55 | 48.17 | 19.87 | 6.09 | 42.64 | 6.25 | -1.88 | 14.05 | 2.96 | 2.78 | 29.82 | -85.25 | -162.4 | -113.35 |
| 23Q3 (16) | -9.09 | -444.32 | -200.55 | -6.32 | 69.76 | 65.86 | 41.53 | 192.87 | 127.02 | 7.56 | 258.16 | 4.71 | -15.41 | 15.61 | -62.72 | 9.9 | -27.21 | -29.49 | -1.54 | 48.84 | -1005.88 | 0.73 | -29.99 | -26.06 | 21.51 | 45.53 | -3.97 | 18.73 | 34.75 | 7.09 | 6.37 | 10.59 | 15.4 | 2.88 | 6.27 | 50.79 | -32.49 | -375.28 | -189.56 |
| 23Q2 (15) | 2.64 | -98.18 | -36.23 | -20.9 | -113.7 | -9.65 | -44.72 | 73.55 | -163.48 | -4.78 | 65.41 | -136.83 | -18.26 | -113.52 | -22.39 | 13.6 | 145.05 | -18.12 | -3.01 | 25.31 | -3.08 | 1.04 | 125.41 | -14.93 | 14.78 | 15.02 | -6.34 | 13.9 | 57.78 | -7.33 | 5.76 | -0.17 | 7.66 | 2.71 | 12.45 | 73.72 | 11.80 | -98.62 | -37.54 |
| 23Q1 (14) | 144.82 | 4.56 | 104.95 | -9.78 | -17.13 | 32.6 | -169.06 | -183.37 | -472.87 | -13.82 | 44.54 | -162.36 | 135.04 | 3.75 | 140.5 | 5.55 | -45.1 | -28.2 | -4.03 | -25.55 | 3.82 | 0.46 | -38.45 | -23.06 | 12.85 | -25.33 | 13.72 | 8.81 | -36.76 | -40.75 | 5.77 | 5.29 | 7.65 | 2.41 | 5.7 | 55.48 | 852.38 | 33.48 | 162.74 |
| 22Q4 (13) | 138.51 | 1432.19 | 0 | -8.35 | 54.89 | 37.41 | -59.66 | 61.18 | -434.98 | -24.92 | -445.15 | -3855.56 | 130.16 | 1474.45 | 1075.71 | 10.11 | -27.99 | 24.05 | -3.21 | -1988.24 | 32.99 | 0.75 | -23.88 | 36.24 | 17.21 | -23.17 | 42.47 | 13.93 | -20.35 | -4.59 | 5.48 | -0.72 | -4.86 | 2.28 | 19.37 | 27.37 | 638.59 | 1660.36 | 0 |
| 22Q3 (12) | 9.04 | 118.36 | 107.8 | -18.51 | 2.89 | -145.57 | -153.7 | -318.17 | -291.0 | 7.22 | -44.38 | 167.79 | -9.47 | 36.53 | 87.41 | 14.04 | -15.47 | 148.94 | 0.17 | 105.82 | -46.88 | 0.99 | -19.45 | 153.53 | 22.4 | 41.95 | 48.84 | 17.49 | 16.6 | -37.54 | 5.52 | 3.18 | -6.76 | 1.91 | 22.44 | -18.38 | 36.28 | 91.98 | 111.36 |
| 22Q2 (11) | 4.14 | -94.14 | 108.72 | -19.06 | -31.36 | 60.51 | 70.45 | 55.38 | 1.22 | 12.98 | -41.43 | -45.16 | -14.92 | -126.57 | 84.41 | 16.61 | 114.88 | 96.57 | -2.92 | 30.31 | -386.67 | 1.22 | 103.87 | 66.24 | 15.78 | 39.65 | 53.2 | 15.0 | 0.87 | 32.39 | 5.35 | -0.19 | -10.54 | 1.56 | 0.65 | -36.33 | 18.90 | -94.18 | 107.87 |
| 22Q1 (10) | 70.66 | 0 | 85.75 | -14.51 | -8.77 | -41.56 | 45.34 | 154.58 | 317.88 | 22.16 | 3617.46 | 78.14 | 56.15 | 520.91 | 102.05 | 7.73 | -5.15 | 32.14 | -4.19 | 12.53 | -26.97 | 0.60 | 8.99 | 14.75 | 11.3 | -6.46 | 15.19 | 14.87 | 1.85 | 29.87 | 5.36 | -6.94 | -9.92 | 1.55 | -13.41 | -36.48 | 324.43 | 0 | 69.21 |
| 21Q4 (9) | 0 | 100.0 | -100.0 | -13.34 | -132.84 | -414.62 | 17.81 | -77.87 | 125.95 | -0.63 | 94.08 | -104.62 | -13.34 | 82.27 | -110.19 | 8.15 | 44.5 | 69.09 | -4.79 | -1596.88 | 34.02 | 0.55 | 41.65 | 43.35 | 12.08 | -19.73 | 92.05 | 14.6 | -47.86 | 57.84 | 5.76 | -2.7 | -13.77 | 1.79 | -23.5 | -45.43 | 0.00 | 100.0 | -100.0 |
| 21Q3 (8) | -115.84 | -144.03 | -223.05 | 40.62 | 184.17 | 2025.12 | 80.47 | 15.62 | 150.38 | -10.65 | -144.99 | -210.59 | -75.22 | 21.42 | -181.73 | 5.64 | -33.25 | -17.3 | 0.32 | 153.33 | -92.52 | 0.39 | -47.18 | -17.13 | 15.05 | 46.12 | -1.57 | 28.0 | 147.13 | 45.0 | 5.92 | -1.0 | -18.12 | 2.34 | -4.49 | 14.71 | -319.47 | -32.98 | -196.99 |
| 21Q2 (7) | -47.47 | -224.79 | 86.89 | -48.26 | -370.83 | -113.82 | 69.6 | 541.47 | -79.56 | 23.67 | 90.27 | 227.26 | -95.73 | -444.48 | 75.12 | 8.45 | 44.44 | 19.18 | -0.6 | 81.82 | 91.38 | 0.74 | 40.73 | 54.43 | 10.3 | 4.99 | -49.26 | 11.33 | -1.05 | -31.71 | 5.98 | 0.5 | -18.64 | 2.45 | 0.41 | 17.22 | -240.23 | -225.29 | 82.74 |
| 21Q1 (6) | 38.04 | -69.96 | -79.41 | -10.25 | -341.75 | -121.12 | 10.85 | 115.81 | 126.62 | 12.44 | -8.73 | 6647.37 | 27.79 | -78.76 | -88.09 | 5.85 | 21.37 | 4.46 | -3.3 | 54.55 | -80.33 | 0.52 | 36.16 | -17.18 | 9.81 | 55.96 | 287.75 | 11.45 | 23.78 | -62.24 | 5.95 | -10.93 | -23.23 | 2.44 | -25.61 | 15.64 | 191.73 | -70.91 | -58.29 |
| 20Q4 (5) | 126.62 | 34.5 | 76.87 | 4.24 | 300.95 | 107.66 | -68.63 | 57.03 | 21.16 | 13.63 | 41.54 | 148.72 | 130.86 | 42.19 | 707.28 | 4.82 | -29.33 | -76.27 | -7.26 | -269.63 | -15.97 | 0.38 | -18.12 | -75.49 | 6.29 | -58.86 | -68.28 | 9.25 | -52.1 | -33.12 | 6.68 | -7.61 | -17.94 | 3.28 | 60.78 | 81.22 | 659.14 | 100.11 | 118.94 |
| 20Q3 (4) | 94.14 | 125.99 | 0.0 | -2.11 | 90.65 | 0.0 | -159.73 | -146.9 | 0.0 | 9.63 | 151.77 | 0.0 | 92.03 | 123.92 | 0.0 | 6.82 | -3.81 | 0.0 | 4.28 | 161.49 | 0.0 | 0.47 | -1.57 | 0.0 | 15.29 | -24.68 | 0.0 | 19.31 | 16.4 | 0.0 | 7.23 | -1.63 | 0.0 | 2.04 | -2.39 | 0.0 | 329.39 | 123.67 | 0.0 |
| 20Q2 (3) | -362.2 | -296.09 | 0.0 | -22.57 | -146.51 | 0.0 | 340.58 | 935.57 | 0.0 | -18.6 | -9689.47 | 0.0 | -384.77 | -264.97 | 0.0 | 7.09 | 26.61 | 0.0 | -6.96 | -280.33 | 0.0 | 0.48 | -24.53 | 0.0 | 20.3 | 702.37 | 0.0 | 16.59 | -45.28 | 0.0 | 7.35 | -5.16 | 0.0 | 2.09 | -0.95 | 0.0 | -1391.47 | -402.69 | 0.0 |
| 20Q1 (2) | 184.71 | 158.01 | 0.0 | 48.53 | 187.63 | 0.0 | -40.76 | 53.18 | 0.0 | -0.19 | -103.47 | 0.0 | 233.24 | 1338.86 | 0.0 | 5.6 | -72.43 | 0.0 | -1.83 | 70.77 | 0.0 | 0.63 | -59.71 | 0.0 | 2.53 | -87.24 | 0.0 | 30.32 | 119.23 | 0.0 | 7.75 | -4.79 | 0.0 | 2.11 | 16.57 | 0.0 | 459.71 | 52.7 | 0.0 |
| 19Q4 (1) | 71.59 | 0.0 | 0.0 | -55.38 | 0.0 | 0.0 | -87.05 | 0.0 | 0.0 | 5.48 | 0.0 | 0.0 | 16.21 | 0.0 | 0.0 | 20.31 | 0.0 | 0.0 | -6.26 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 19.83 | 0.0 | 0.0 | 13.83 | 0.0 | 0.0 | 8.14 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 301.05 | 0.0 | 0.0 |
