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) | 38.76 | 493.57 | -25.04 | 0 | -10.48 | 0 | -10.71 | 0 | 13.72 | 532.26 | 23.85 | -39.11 | 0 | 0 | 4.74 | -58.23 | 12.48 | 320.2 | 26.27 | -71.95 | 23.32 | 12.55 | 0.67 | 378.57 | 77.12 | 1252.59 |
| 2022 (9) | 6.53 | -76.14 | -4.36 | 0 | 55.97 | 0 | -6.58 | 0 | 2.17 | -92.5 | 39.17 | 138.55 | 0 | 0 | 11.34 | 104.47 | 2.97 | -63.06 | 93.67 | 155.09 | 20.72 | -6.62 | 0.14 | 16.67 | 5.70 | -87.7 |
| 2021 (8) | 27.37 | 79.48 | 1.55 | 0 | -25.65 | 0 | -22.65 | 0 | 28.92 | 2371.79 | 16.42 | 3.79 | 0 | 0 | 5.55 | 10.93 | 8.04 | 0 | 36.72 | 0 | 22.19 | -15.88 | 0.12 | -14.29 | 46.37 | -52.08 |
| 2020 (7) | 15.25 | 125.26 | -14.08 | 0 | -19.91 | 0 | -5.45 | 0 | 1.17 | -98.94 | 15.82 | -26.01 | -1.17 | 0 | 5.00 | -17.16 | -13.11 | 0 | -10.76 | 0 | 26.38 | -28.99 | 0.14 | -74.07 | 96.76 | 849.77 |
| 2019 (6) | 6.77 | 0 | 103.62 | 0 | -94.74 | 0 | 0.2 | -83.05 | 110.39 | 0 | 21.38 | -74.77 | -1.01 | 0 | 6.04 | -56.82 | -62.65 | 0 | 28.76 | 0 | 37.15 | -58.25 | 0.54 | -82.24 | 10.19 | 0 |
| 2018 (5) | -143.55 | 0 | -97.17 | 0 | 10.1 | 0 | 1.18 | 20.41 | -240.72 | 0 | 84.73 | -75.11 | -148.23 | 0 | 13.98 | -68.98 | -154.83 | 0 | -106.43 | 0 | 88.99 | 10.29 | 3.04 | 1.33 | 0.00 | 0 |
| 2017 (4) | 91.53 | 117.93 | -194.96 | 0 | -30.82 | 0 | 0.98 | -91.32 | -103.43 | 0 | 340.45 | 171.75 | -31.41 | 0 | 45.06 | 179.39 | 11.62 | 0 | 1.4 | 0 | 80.69 | -16.08 | 3.0 | -28.57 | 107.57 | 96.98 |
| 2016 (3) | 42.0 | 334.33 | -345.38 | 0 | 502.57 | 682.82 | 11.29 | 0 | -303.38 | 0 | 125.28 | 96.15 | -44.58 | 0 | 16.13 | 139.24 | -28.72 | 0 | -23.44 | 0 | 96.15 | -11.93 | 4.2 | -7.49 | 54.61 | 368.5 |
| 2015 (2) | 9.67 | -83.34 | -104.51 | 0 | 64.2 | -44.89 | -10.21 | 0 | -94.84 | 0 | 63.87 | 33.12 | 0 | 0 | 6.74 | 58.22 | -93.75 | 0 | -30.75 | 0 | 109.17 | 3.39 | 4.54 | -18.2 | 11.66 | -76.95 |
| 2014 (1) | 58.04 | -0.07 | -109.13 | 0 | 116.49 | 0 | 5.68 | 0 | -51.09 | 0 | 47.98 | -2.36 | 0 | 0 | 4.26 | -2.08 | -7.34 | 0 | 3.64 | 0 | 105.59 | -19.65 | 5.55 | -46.06 | 50.57 | 9.34 |
| 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) | 1.74 | 114.57 | 227.94 | 128.04 | 2115.22 | 3208.53 | 3.02 | -59.41 | 122.97 | -0.26 | 92.07 | 84.88 | 129.78 | 2206.82 | 5070.52 | 8.18 | 47.65 | 13.77 | 0 | 0 | 0 | 6.75 | 54.34 | 7.45 | 73.0 | 1197.74 | 1816.01 | 69.5 | 911.92 | 1156.78 | 5.55 | 0.18 | -6.41 | 0.15 | 7.14 | 0.0 | 2.31 | 0 | 119.75 |
| 24Q2 (19) | -11.94 | -718.65 | -185.59 | 5.78 | -50.56 | 124.43 | 7.44 | 121.37 | -48.9 | -3.28 | -350.38 | -446.67 | -6.16 | -145.23 | 36.56 | 5.54 | -36.9 | 46.56 | 0 | 0 | 0 | 4.37 | -46.12 | 53.15 | -6.65 | -257.21 | -178.24 | -8.56 | -233.33 | -247.08 | 5.54 | 0.91 | -6.42 | 0.14 | 7.69 | -12.5 | 0.00 | -100.0 | -100.0 |
| 24Q1 (18) | 1.93 | -91.87 | -20.25 | 11.69 | 496.27 | 610.48 | -34.81 | -593.06 | -83.79 | 1.31 | 118.96 | 225.96 | 13.62 | -34.52 | 10376.92 | 8.78 | 18.65 | 60.22 | 0 | 0 | 0 | 8.11 | 59.45 | 64.69 | 4.23 | 179.36 | -23.09 | 6.42 | -38.15 | 41.41 | 5.49 | -6.47 | -1.96 | 0.13 | -18.75 | -38.1 | 16.03 | -88.92 | -31.44 |
| 23Q4 (17) | 23.75 | 1846.32 | 390.7 | -2.95 | -176.23 | -109.17 | 7.06 | 153.69 | -71.81 | -6.91 | -301.74 | -6810.0 | 20.8 | 728.69 | -43.78 | 7.4 | 2.92 | 3.64 | 0 | 0 | 0 | 5.09 | -18.97 | -8.55 | -5.33 | -239.9 | -519.77 | 10.38 | 87.7 | 248.32 | 5.87 | -1.01 | -4.24 | 0.16 | 6.67 | 220.0 | 144.73 | 1335.52 | 173.91 |
| 23Q3 (16) | -1.36 | -109.75 | 36.45 | 3.87 | 116.36 | 120.87 | -13.15 | -190.32 | -224.64 | -1.72 | -186.67 | 38.35 | 2.51 | 125.85 | 112.14 | 7.19 | 90.21 | -40.68 | 0 | 0 | 0 | 6.28 | 119.99 | -62.58 | 3.81 | -55.18 | 134.39 | 5.53 | -4.98 | -93.18 | 5.93 | 0.17 | 29.76 | 0.15 | -6.25 | 400.0 | -11.71 | -109.99 | -368.89 |
| 23Q2 (15) | 13.95 | 476.45 | 848.98 | -23.66 | -933.19 | -210.5 | 14.56 | 176.87 | 25.3 | -0.6 | 42.31 | 83.96 | -9.71 | -7569.23 | -57.89 | 3.78 | -31.02 | -68.21 | 0 | 0 | 0 | 2.85 | -42.06 | -83.62 | 8.5 | 54.55 | 40.03 | 5.82 | 28.19 | 32.27 | 5.92 | 5.71 | 21.31 | 0.16 | -23.81 | 433.33 | 117.23 | 401.36 | 642.44 |
| 23Q1 (14) | 2.42 | -50.0 | 2.54 | -2.29 | -107.12 | 77.9 | -18.94 | -175.64 | -316.46 | -1.04 | -940.0 | -183.2 | 0.13 | -99.65 | 101.63 | 5.48 | -23.25 | -31.59 | 0 | 0 | 0 | 4.93 | -11.46 | -52.86 | 5.5 | 739.53 | -37.78 | 4.54 | 52.35 | -13.19 | 5.6 | -8.65 | 8.95 | 0.21 | 320.0 | 600.0 | 23.38 | -55.75 | 3.04 |
| 22Q4 (13) | 4.84 | 326.17 | 268.64 | 32.16 | 273.46 | 1181.27 | 25.04 | 137.35 | 146.7 | -0.1 | 96.42 | 99.6 | 37.0 | 278.92 | 10377.78 | 7.14 | -41.09 | 379.19 | 0 | 0 | 0 | 5.56 | -66.84 | 182.49 | -0.86 | 92.24 | 12.24 | 2.98 | -96.32 | -87.61 | 6.13 | 34.14 | 12.48 | 0.05 | 66.67 | 66.67 | 52.84 | 2215.02 | 643.67 |
| 22Q3 (12) | -2.14 | -245.58 | -107.13 | -18.54 | -143.31 | -1060.62 | 10.55 | -9.21 | 129.79 | -2.79 | 25.4 | -244.56 | -20.68 | -236.26 | -164.73 | 12.12 | 1.93 | 5.85 | 0 | 0 | 0 | 16.78 | -3.7 | 18.19 | -11.08 | -282.54 | -323.39 | 81.06 | 1742.27 | 995.41 | 4.57 | -6.35 | -8.96 | 0.03 | 0.0 | 0.0 | -2.50 | -115.82 | -101.04 |
| 22Q2 (11) | 1.47 | -37.71 | -56.89 | -7.62 | 26.45 | -505.32 | 11.62 | 32.8 | 712.59 | -3.74 | -399.2 | -2300.0 | -6.15 | 23.12 | -216.26 | 11.89 | 48.44 | 1406.59 | 0 | 0 | 0 | 17.43 | 66.71 | 1518.81 | 6.07 | -31.33 | 38.27 | 4.4 | -15.87 | -46.8 | 4.88 | -5.06 | -16.44 | 0.03 | 0.0 | 0.0 | 15.79 | -30.42 | -34.53 |
| 22Q1 (10) | 2.36 | 182.23 | 173.75 | -10.36 | -512.75 | -117.19 | 8.75 | -13.79 | 583.43 | 1.25 | 104.98 | 247.22 | -8.0 | -2122.22 | -0.38 | 8.01 | 437.58 | 82.46 | 0 | 0 | 0 | 10.45 | 430.64 | 56.39 | 8.84 | 1002.04 | 2862.5 | 5.23 | -78.25 | 273.75 | 5.14 | -5.69 | -12.59 | 0.03 | 0.0 | 0.0 | 22.69 | 333.49 | 120.56 |
| 21Q4 (9) | -2.87 | -109.56 | -132.95 | 2.51 | 30.05 | 214.61 | 10.15 | 128.66 | 412.31 | -25.11 | -1401.04 | -4922.0 | -0.36 | -101.13 | -105.52 | 1.49 | -86.99 | -45.42 | 0 | 0 | 100.0 | 1.97 | -86.13 | -45.74 | -0.98 | -119.76 | 88.54 | 24.05 | 225.0 | 323.51 | 5.45 | 8.57 | -18.66 | 0.03 | 0.0 | 0.0 | -9.72 | -104.03 | 0 |
| 21Q3 (8) | 30.02 | 780.35 | 483.4 | 1.93 | 2.66 | 765.52 | -35.42 | -2576.92 | -1283.59 | 1.93 | 1035.29 | 140.89 | 31.95 | 503.97 | 493.47 | 11.45 | 1358.24 | 126.28 | 0 | 0 | 100.0 | 14.20 | 1256.04 | 107.17 | 4.96 | 12.98 | 177.38 | 7.4 | -10.52 | 520.45 | 5.02 | -14.04 | -18.9 | 0.03 | 0.0 | 0.0 | 241.12 | 899.85 | 237.35 |
| 21Q2 (7) | 3.41 | 206.56 | -69.17 | 1.88 | 139.41 | 123.53 | 1.43 | 179.01 | 130.65 | 0.17 | -52.78 | 102.38 | 5.29 | 166.37 | 72.31 | -0.91 | -120.73 | -124.59 | 0 | 0 | -100.0 | -1.23 | -118.38 | -125.41 | 4.39 | 1471.88 | 290.04 | 8.27 | 374.75 | 592.26 | 5.84 | -0.68 | -9.46 | 0.03 | 0.0 | -25.0 | 24.12 | 121.86 | -89.51 |
| 21Q1 (6) | -3.2 | -136.74 | -196.97 | -4.77 | -117.81 | -32.13 | -1.81 | 44.31 | 87.7 | 0.36 | 172.0 | -89.57 | -7.97 | -222.24 | -2470.97 | 4.39 | 60.81 | 1.39 | 0 | 100.0 | -100.0 | 6.68 | 84.11 | 40.22 | -0.32 | 96.26 | -107.71 | -3.01 | 72.03 | -187.76 | 5.88 | -12.24 | -16.48 | 0.03 | 0.0 | -25.0 | -110.34 | 0 | -451.43 |
| 20Q4 (5) | 8.71 | 211.24 | -65.84 | -2.19 | -655.17 | -105.68 | -3.25 | -26.95 | 89.63 | -0.5 | 89.41 | 92.93 | 6.52 | 180.3 | -89.82 | 2.73 | -46.05 | -48.49 | -1.17 | -5750.0 | -11800.0 | 3.63 | -47.03 | -25.66 | -8.55 | -33.39 | -207.41 | -10.76 | -511.36 | -157.48 | 6.7 | 8.24 | -39.2 | 0.03 | 0.0 | -62.5 | 0.00 | 100.0 | -100.0 |
| 20Q3 (4) | -7.83 | -170.8 | 0.0 | -0.29 | 96.37 | 0.0 | -2.56 | -512.9 | 0.0 | -4.72 | 33.89 | 0.0 | -8.12 | -364.5 | 0.0 | 5.06 | 36.76 | 0.0 | -0.02 | -300.0 | 0.0 | 6.85 | 41.8 | 0.0 | -6.41 | -177.49 | 0.0 | -1.76 | -4.76 | 0.0 | 6.19 | -4.03 | 0.0 | 0.03 | -25.0 | 0.0 | -175.56 | -176.35 | 0.0 |
| 20Q2 (3) | 11.06 | 235.15 | 0.0 | -7.99 | -121.33 | 0.0 | 0.62 | 104.21 | 0.0 | -7.14 | -306.96 | 0.0 | 3.07 | 1090.32 | 0.0 | 3.7 | -14.55 | 0.0 | 0.01 | 0.0 | 0.0 | 4.83 | 1.4 | 0.0 | -2.31 | -155.66 | 0.0 | -1.68 | -148.98 | 0.0 | 6.45 | -8.38 | 0.0 | 0.04 | 0.0 | 0.0 | 229.94 | 632.32 | 0.0 |
| 20Q1 (2) | 3.3 | -87.06 | 0.0 | -3.61 | -109.37 | 0.0 | -14.71 | 53.05 | 0.0 | 3.45 | 148.8 | 0.0 | -0.31 | -100.48 | 0.0 | 4.33 | -18.3 | 0.0 | 0.01 | 0.0 | 0.0 | 4.77 | -2.39 | 0.0 | 4.15 | -47.86 | 0.0 | 3.43 | -81.68 | 0.0 | 7.04 | -36.12 | 0.0 | 0.04 | -50.0 | 0.0 | 31.40 | -63.28 | 0.0 |
| 19Q4 (1) | 25.5 | 0.0 | 0.0 | 38.54 | 0.0 | 0.0 | -31.33 | 0.0 | 0.0 | -7.07 | 0.0 | 0.0 | 64.04 | 0.0 | 0.0 | 5.3 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 4.88 | 0.0 | 0.0 | 7.96 | 0.0 | 0.0 | 18.72 | 0.0 | 0.0 | 11.02 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 85.51 | 0.0 | 0.0 |
