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) | 50.01 | 0.79 | -31.82 | 0 | -48.59 | 0 | 0.84 | -81.66 | 18.19 | -58.25 | 23.07 | 258.23 | 0 | 0 | 1.17 | 231.24 | 71.17 | -19.22 | 67.93 | -9.82 | 13.43 | -2.26 | 0 | 0 | 61.47 | 10.35 |
| 2023 (9) | 49.62 | -68.27 | -6.05 | 0 | -58.98 | 0 | 4.58 | 0 | 43.57 | -70.55 | 6.44 | -21.56 | 0 | 0 | 0.35 | -22.65 | 88.1 | -17.63 | 75.33 | -24.39 | 13.74 | -2.07 | 0.01 | 0 | 55.70 | -59.52 |
| 2022 (8) | 156.39 | 23.99 | -8.42 | 0 | -111.35 | 0 | -18.12 | 0 | 147.97 | 27.08 | 8.21 | -47.41 | 0 | 0 | 0.46 | -41.17 | 106.96 | -46.45 | 99.63 | -41.12 | 14.03 | 13.15 | 0 | 0 | 137.59 | 98.12 |
| 2021 (7) | 126.13 | 16.52 | -9.69 | 0 | -64.11 | 0 | 17.04 | -20.82 | 116.44 | 16.07 | 15.61 | 60.76 | 0 | 0 | 0.77 | 16.7 | 199.75 | 117.4 | 169.21 | 112.58 | 12.4 | 13.14 | 0 | 0 | 69.45 | -41.9 |
| 2020 (6) | 108.25 | 11.37 | -7.93 | 0 | -22.75 | 0 | 21.52 | 0 | 100.32 | 25.27 | 9.71 | -1.22 | 0 | 0 | 0.66 | -18.76 | 91.88 | 54.37 | 79.6 | 42.47 | 10.96 | 23.15 | 0 | 0 | 119.53 | -20.35 |
| 2019 (5) | 97.2 | 11471.43 | -17.12 | 0 | -59.06 | 0 | -0.47 | 0 | 80.08 | 0 | 9.83 | 117.96 | 0 | 0 | 0.82 | 114.41 | 59.52 | -11.06 | 55.87 | -7.52 | 8.9 | 29.74 | 0 | 0 | 150.07 | 11934.14 |
| 2018 (4) | 0.84 | -96.46 | -4.53 | 0 | -7.69 | 0 | -0.17 | 0 | -3.69 | 0 | 4.51 | -29.31 | -0.46 | 0 | 0.38 | -36.53 | 66.92 | 19.2 | 60.41 | 22.36 | 6.86 | 18.07 | 0.09 | 0.0 | 1.25 | -97.1 |
| 2017 (3) | 23.75 | -52.86 | -6.7 | 0 | -37.56 | 0 | -2.72 | 0 | 17.05 | -62.89 | 6.38 | 47.34 | 0 | 0 | 0.60 | 41.49 | 56.14 | 1.72 | 49.37 | 1.0 | 5.81 | 5.25 | 0.09 | -10.0 | 42.97 | -53.52 |
| 2016 (2) | 50.38 | -12.05 | -4.43 | 0 | -35.24 | 0 | 0.15 | 0 | 45.95 | -16.97 | 4.33 | 119.8 | 0 | 0 | 0.42 | 83.46 | 55.19 | 36.07 | 48.88 | 31.89 | 5.52 | 0.55 | 0.1 | 0.0 | 92.44 | -31.17 |
| 2015 (1) | 57.28 | 414.65 | -1.94 | 0 | -41.4 | 0 | -3.07 | 0 | 55.34 | 2522.75 | 1.97 | -78.45 | 0 | 0 | 0.23 | -78.55 | 40.56 | 12.89 | 37.06 | 22.96 | 5.49 | 3.2 | 0.1 | 0.0 | 134.30 | 329.09 |
| 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) | 56.88 | 95.8 | 44.77 | -11.62 | -123.23 | -121.61 | -37.04 | 7.19 | -19.83 | -6.01 | -1212.96 | -193.17 | 45.26 | -42.77 | -51.37 | 1.87 | -23.67 | -9.22 | 0 | 0 | 0 | 0.36 | -22.78 | -13.33 | 5.55 | -73.92 | -59.52 | 4.61 | -73.38 | -37.7 | 3.45 | 2.37 | 4.86 | 0 | 0 | 0 | 705.71 | 402.62 | 92.01 |
| 24Q3 (19) | 29.05 | 3327.78 | 798.32 | 50.03 | 199.66 | -63.98 | -39.91 | -236.82 | -50.83 | 0.54 | -90.27 | -91.76 | 79.08 | 254.76 | -41.3 | 2.45 | -85.79 | 39.2 | 0 | -100.0 | 0 | 0.47 | -87.27 | 30.74 | 21.28 | -3.54 | -4.19 | 17.32 | -17.8 | -26.3 | 3.37 | 0.9 | -1.75 | 0 | 0 | 0 | 140.41 | 3908.12 | 1008.93 |
| 24Q2 (18) | -0.9 | 97.43 | 96.6 | -50.2 | -150.62 | -85.93 | 29.17 | 3701.23 | 3792.41 | 5.55 | 640.0 | 1147.17 | -51.1 | 7.19 | 4.49 | 17.24 | 1034.21 | 826.88 | 3.17 | 200.0 | 0 | 3.69 | 1057.42 | 720.04 | 22.06 | -1.03 | -9.52 | 21.07 | -15.45 | 6.47 | 3.34 | 2.45 | -5.38 | 0 | 0 | 0 | -3.69 | 97.03 | 96.76 |
| 24Q1 (17) | -35.03 | -189.16 | -185.46 | -20.03 | -137.24 | 88.34 | -0.81 | 97.38 | 0.0 | 0.75 | 136.59 | 25.0 | -55.06 | -159.16 | 57.88 | 1.52 | -26.21 | 100.0 | -3.17 | 0 | 0 | 0.32 | -23.85 | 83.09 | 22.29 | 62.58 | -19.82 | 24.92 | 236.76 | 1.14 | 3.26 | -0.91 | -6.32 | 0 | 0 | 0 | -124.31 | -133.82 | -185.28 |
| 23Q4 (16) | 39.29 | 1044.47 | -60.08 | 53.78 | -61.28 | 2041.52 | -30.91 | -16.82 | -3716.05 | -2.05 | -131.3 | -130.73 | 93.07 | -30.92 | -2.71 | 2.06 | 17.05 | -29.45 | 0 | 0 | 0 | 0.42 | 16.48 | -41.46 | 13.71 | -38.27 | 269.54 | 7.4 | -68.51 | 35.78 | 3.29 | -4.08 | -3.8 | 0 | 0 | 0 | 367.54 | 2479.29 | -66.88 |
| 23Q3 (15) | -4.16 | 84.3 | -103.12 | 138.88 | 614.37 | 373.02 | -26.46 | -3249.37 | 78.89 | 6.55 | 1335.85 | 145.58 | 134.72 | 351.81 | -17.23 | 1.76 | -5.38 | -26.05 | 0 | 0 | 0 | 0.36 | -20.13 | -41.7 | 22.21 | -8.9 | 44.13 | 23.5 | 18.75 | 46.05 | 3.43 | -2.83 | -0.87 | 0 | 0 | 0 | -15.45 | 86.41 | -102.26 |
| 23Q2 (14) | -26.5 | -164.65 | 21.22 | -27.0 | 84.28 | -516.02 | -0.79 | 2.47 | -102.23 | -0.53 | -188.33 | 94.56 | -53.5 | 59.08 | -97.05 | 1.86 | 144.74 | 11.38 | 0 | 0 | 0 | 0.45 | 158.42 | 29.51 | 24.38 | -12.3 | -39.38 | 19.79 | -19.68 | -34.94 | 3.53 | 1.44 | -1.67 | 0 | 0 | 0 | -113.64 | -177.96 | -14.89 |
| 23Q1 (13) | 40.99 | -58.36 | 198.09 | -171.72 | -6099.28 | -313.78 | -0.81 | 0.0 | 96.09 | 0.6 | -91.0 | 189.55 | -130.73 | -236.66 | -56.96 | 0.76 | -73.97 | -39.2 | 0 | 0 | 0 | 0.17 | -75.65 | -26.04 | 27.8 | 649.33 | -41.62 | 24.64 | 352.11 | -48.31 | 3.48 | 1.75 | -2.25 | 0 | 0 | 0 | 145.77 | -86.86 | 278.7 |
| 22Q4 (12) | 98.43 | -26.21 | 27.06 | -2.77 | -109.43 | -105.34 | -0.81 | 99.35 | 92.47 | 6.67 | 146.42 | 68.43 | 95.66 | -41.23 | -26.06 | 2.92 | 22.69 | -62.32 | 0 | 0 | 0 | 0.72 | 16.0 | -48.94 | 3.71 | -75.92 | -91.89 | 5.45 | -66.13 | -85.96 | 3.42 | -1.16 | 3.95 | 0 | 0 | 0 | 1109.70 | 62.63 | 503.05 |
| 22Q3 (11) | 133.4 | 496.55 | 5528.69 | 29.36 | 352.39 | 333.68 | -125.32 | -453.21 | -466.29 | -14.37 | -47.54 | -398.13 | 162.76 | 699.48 | 1680.74 | 2.38 | 42.51 | -19.87 | 0 | 0 | 0 | 0.62 | 77.44 | 8.48 | 15.41 | -61.69 | -70.62 | 16.09 | -47.11 | -64.0 | 3.46 | -3.62 | 9.15 | 0 | 0 | 0 | 682.35 | 789.86 | 13679.5 |
| 22Q2 (10) | -33.64 | 19.5 | -387.77 | 6.49 | 115.64 | 138.22 | 35.48 | 271.32 | 6217.24 | -9.74 | -1353.73 | -255.84 | -27.15 | 67.4 | -413.23 | 1.67 | 33.6 | 551.35 | 0 | 0 | 0 | 0.35 | 47.58 | 535.43 | 40.22 | -15.54 | -22.07 | 30.42 | -36.19 | -30.88 | 3.59 | 0.84 | 17.32 | 0 | 0 | 0 | -98.91 | -21.26 | -498.27 |
| 22Q1 (9) | -41.79 | -153.94 | -220.78 | -41.5 | -179.95 | 19.24 | -20.71 | -92.65 | 32.43 | -0.67 | -116.92 | -133.17 | -83.29 | -164.38 | -396.07 | 1.25 | -83.87 | -76.19 | 0 | 0 | 0 | 0.24 | -83.19 | -78.45 | 47.62 | 4.16 | -4.68 | 47.67 | 22.83 | 14.32 | 3.56 | 8.21 | 23.61 | 0 | 0 | 0 | -81.57 | -144.33 | -205.1 |
| 21Q4 (8) | 77.47 | 3168.78 | 452.17 | 51.91 | 666.77 | 6.29 | -10.75 | 51.42 | -1691.67 | 3.96 | -17.84 | 2.59 | 129.38 | 1315.54 | 105.79 | 7.75 | 160.94 | 135.56 | 0 | 0 | 0 | 1.40 | 146.45 | 78.59 | 45.72 | -12.83 | 108.67 | 38.81 | -13.16 | 94.73 | 3.29 | 3.79 | 11.9 | 0 | 0 | 0 | 184.01 | 3616.0 | 199.96 |
| 21Q3 (7) | 2.37 | -79.73 | -96.24 | 6.77 | 139.87 | 117.49 | -22.13 | -3715.52 | 38.58 | 4.82 | -22.88 | -58.98 | 9.14 | 272.78 | -62.48 | 2.97 | 902.7 | -16.34 | 0 | 0 | 0 | 0.57 | 812.22 | -34.69 | 52.45 | 1.63 | 71.35 | 44.69 | 1.55 | 70.9 | 3.17 | 3.59 | 14.86 | 0 | 0 | 0 | 4.95 | -80.06 | -97.73 |
| 21Q2 (6) | 11.69 | -66.21 | -58.35 | -16.98 | 66.96 | -4.17 | -0.58 | 98.11 | -104.31 | 6.25 | 209.41 | -31.02 | -5.29 | 68.49 | -144.94 | -0.37 | -107.05 | -129.84 | 0 | 0 | 0 | -0.08 | -107.3 | -122.76 | 51.61 | 3.3 | 116.67 | 44.01 | 5.54 | 109.37 | 3.06 | 6.25 | 16.35 | 0 | 0 | 0 | 24.84 | -68.0 | -79.08 |
| 21Q1 (5) | 34.6 | 146.61 | 784.91 | -51.39 | -205.22 | -2819.89 | -30.65 | -5008.33 | -7227.91 | 2.02 | -47.67 | 2785.71 | -16.79 | -126.71 | -880.93 | 5.25 | 59.57 | 222.09 | 0 | 0 | 0 | 1.09 | 39.3 | 91.25 | 49.96 | 128.02 | 221.49 | 41.7 | 109.23 | 233.33 | 2.88 | -2.04 | 9.51 | 0 | 0 | 0 | 77.61 | 26.52 | 200.53 |
| 20Q4 (4) | 14.03 | -77.75 | 0.0 | 48.84 | 226.17 | 0.0 | -0.6 | 98.33 | 0.0 | 3.86 | -67.15 | 0.0 | 62.87 | 158.09 | 0.0 | 3.29 | -7.32 | 0.0 | 0 | 0 | 0.0 | 0.79 | -9.87 | 0.0 | 21.91 | -28.42 | 0.0 | 19.93 | -23.79 | 0.0 | 2.94 | 6.52 | 0.0 | 0 | 0 | 0.0 | 61.35 | -71.88 | 0.0 |
| 20Q3 (3) | 63.07 | 124.69 | 0.0 | -38.71 | -137.48 | 0.0 | -36.03 | -367.88 | 0.0 | 11.75 | 29.69 | 0.0 | 24.36 | 106.97 | 0.0 | 3.55 | 186.29 | 0.0 | 0 | 0 | 0.0 | 0.87 | 148.23 | 0.0 | 30.61 | 28.51 | 0.0 | 26.15 | 24.41 | 0.0 | 2.76 | 4.94 | 0.0 | 0 | 0 | 0.0 | 218.16 | 83.81 | 0.0 |
| 20Q2 (2) | 28.07 | 617.9 | 0.0 | -16.3 | -826.14 | 0.0 | 13.45 | 3027.91 | 0.0 | 9.06 | 12842.86 | 0.0 | 11.77 | 447.44 | 0.0 | 1.24 | -23.93 | 0.0 | 0 | 0 | 0.0 | 0.35 | -38.64 | 0.0 | 23.82 | 53.28 | 0.0 | 21.02 | 68.03 | 0.0 | 2.63 | 0.0 | 0.0 | 0 | 0 | 0.0 | 118.69 | 359.58 | 0.0 |
| 20Q1 (1) | 3.91 | 0.0 | 0.0 | -1.76 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 1.63 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 15.54 | 0.0 | 0.0 | 12.51 | 0.0 | 0.0 | 2.63 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 25.83 | 0.0 | 0.0 |
