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) | 178.96 | -6.1 | 10.84 | 0 | -229.39 | 0 | -10.5 | 0 | 189.8 | 2.8 | 21.67 | -19.14 | 0.02 | 0 | 2.28 | -5.03 | 66.55 | -57.68 | 91.53 | -43.51 | 13.08 | 11.13 | 17.16 | 5.47 | 146.97 | 46.58 |
| 2022 (9) | 190.58 | 3.85 | -5.95 | 0 | -128.38 | 0 | 14.2 | 928.99 | 184.63 | 327.48 | 26.8 | 6.77 | -0.92 | 0 | 2.40 | 0.77 | 157.24 | -9.24 | 162.04 | -3.85 | 11.77 | 17.94 | 16.27 | 24.87 | 100.26 | 4.64 |
| 2021 (8) | 183.52 | 18.86 | -140.33 | 0 | -43.37 | 0 | 1.38 | -93.18 | 43.19 | -71.05 | 25.1 | 40.85 | -0.01 | 0 | 2.38 | 3.81 | 173.25 | 100.52 | 168.53 | 91.66 | 9.98 | 18.53 | 13.03 | 14.1 | 95.81 | -33.12 |
| 2020 (7) | 154.4 | 26.03 | -5.2 | 0 | -131.98 | 0 | 20.23 | 20.99 | 149.2 | 2314.24 | 17.82 | 138.55 | 0.3 | 0 | 2.29 | 86.35 | 86.4 | 36.47 | 87.93 | 29.5 | 8.42 | 20.11 | 11.42 | 11.96 | 143.27 | -0.47 |
| 2019 (6) | 122.51 | 49.51 | -116.33 | 0 | 8.05 | 0 | 16.72 | 76.56 | 6.18 | 3152.63 | 7.47 | 18.57 | -2.94 | 0 | 1.23 | -10.59 | 63.31 | 68.2 | 67.9 | 56.06 | 7.01 | 28.86 | 10.2 | 2.51 | 143.94 | 3.47 |
| 2018 (5) | 81.94 | 118.04 | -81.75 | 0 | -63.21 | 0 | 9.47 | 5161.11 | 0.19 | 0 | 6.3 | 32.35 | 0.02 | -99.71 | 1.38 | 20.45 | 37.64 | 17.48 | 43.51 | 28.27 | 5.44 | 10.12 | 9.95 | -6.22 | 139.12 | 83.13 |
| 2017 (4) | 37.58 | -28.1 | -249.78 | 0 | -49.24 | 0 | 0.18 | 0 | -212.2 | 0 | 4.76 | 15.25 | 6.87 | 10.63 | 1.14 | 7.58 | 32.04 | -4.16 | 33.92 | 11.58 | 4.94 | 1.23 | 10.61 | -12.46 | 75.97 | -31.11 |
| 2016 (3) | 52.27 | 61.98 | 0.09 | 0 | 51.96 | 72.62 | -3.55 | 0 | 52.36 | 122.24 | 4.13 | -25.05 | 6.21 | -46.14 | 1.06 | -38.85 | 33.43 | 83.68 | 30.4 | 25.21 | 4.88 | -13.01 | 12.12 | 36.64 | 110.27 | 32.45 |
| 2015 (2) | 32.27 | -45.21 | -8.71 | 0 | 30.1 | 0 | 0.46 | 228.57 | 23.56 | -57.17 | 5.51 | -33.21 | 11.53 | 0 | 1.74 | -34.23 | 18.2 | -35.39 | 24.28 | -37.63 | 5.61 | -1.92 | 8.87 | 57.27 | 83.26 | -28.91 |
| 2014 (1) | 58.9 | 38.3 | -3.89 | 0 | -12.86 | 0 | 0.14 | 0 | 55.01 | 251.95 | 8.25 | 95.5 | -2.96 | 0 | 2.64 | 76.22 | 28.17 | 12.19 | 38.93 | 28.27 | 5.72 | -4.03 | 5.64 | 2.92 | 117.12 | 14.92 |
| 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) | 59.94 | -17.23 | -13.07 | -41.65 | -29.03 | -476.58 | 12.46 | -48.83 | 137.56 | 5.13 | -34.23 | 61.83 | 18.29 | -54.43 | -77.14 | 6.71 | 65.68 | 18.97 | 0 | 0 | -100.0 | 2.18 | 65.26 | 3.21 | 39.06 | -1.69 | 96.28 | 43.75 | -0.27 | 70.1 | 3.77 | 3.29 | 16.72 | 4.63 | -10.62 | 13.2 | 114.94 | -16.36 | -44.92 |
| 24Q2 (19) | 72.42 | 63.88 | 39.16 | -32.28 | -11.89 | -278.94 | 24.35 | 229.38 | 165.7 | 7.8 | 68.83 | 200.0 | 40.14 | 161.67 | -42.72 | 4.05 | -33.17 | 17.39 | 0 | 0 | 100.0 | 1.32 | -44.17 | 0.62 | 39.73 | 44.84 | 89.73 | 43.87 | 40.16 | 68.28 | 3.65 | 3.99 | 13.0 | 5.18 | 18.54 | 23.04 | 137.42 | 21.84 | -11.51 |
| 24Q1 (18) | 44.19 | -9.83 | 392.64 | -28.85 | -224.25 | 30.41 | -18.82 | 88.09 | -1508.55 | 4.62 | 170.43 | 147.53 | 15.34 | -78.76 | 147.21 | 6.06 | -15.48 | 12.22 | 0 | -100.0 | 0 | 2.37 | -25.5 | -14.05 | 27.43 | 137.08 | 93.85 | 31.3 | 43.58 | 74.57 | 3.51 | 0.0 | 12.86 | 4.37 | 3.31 | -5.62 | 112.79 | -32.02 | 222.77 |
| 23Q4 (17) | 49.01 | -28.92 | 417.63 | 23.22 | 109.95 | -86.02 | -157.98 | -376.27 | -59.77 | -6.56 | -306.94 | -52.2 | 72.23 | -9.72 | -52.08 | 7.17 | 27.13 | -20.51 | 0.19 | 533.33 | -13.64 | 3.17 | 50.17 | -23.41 | 11.57 | -41.86 | -34.63 | 21.8 | -15.24 | 2.16 | 3.51 | 8.67 | 8.67 | 4.23 | 3.42 | -0.94 | 165.91 | -20.5 | 410.1 |
| 23Q3 (16) | 68.95 | 32.49 | 43.86 | 11.06 | -38.69 | 138.56 | -33.17 | 10.5 | -2096.69 | 3.17 | 21.92 | -65.88 | 80.01 | 14.17 | 315.64 | 5.64 | 63.48 | 29.06 | 0.03 | 115.0 | 104.05 | 2.11 | 61.11 | 44.03 | 19.9 | -4.97 | -50.69 | 25.72 | -1.34 | -38.86 | 3.23 | 0.0 | 8.39 | 4.09 | -2.85 | 0.25 | 208.69 | 34.38 | 113.91 |
| 23Q2 (15) | 52.04 | 480.16 | -20.48 | 18.04 | 143.51 | 117.62 | -37.06 | -3067.52 | -1839.91 | 2.6 | 126.75 | -34.01 | 70.08 | 315.7 | 289.71 | 3.45 | -36.11 | -22.99 | -0.2 | 0 | 45.95 | 1.31 | -52.31 | -10.67 | 20.94 | 47.99 | -54.64 | 26.07 | 45.4 | -44.26 | 3.23 | 3.86 | 14.54 | 4.21 | -9.07 | 3.69 | 155.30 | 344.42 | 27.32 |
| 23Q1 (14) | 8.97 | 158.13 | -90.32 | -41.46 | -124.95 | -6.99 | -1.17 | 98.82 | 96.12 | -9.72 | -125.52 | -284.44 | -32.49 | -121.56 | -160.28 | 5.4 | -40.13 | -18.8 | 0 | -100.0 | 100.0 | 2.75 | -33.61 | 23.12 | 14.15 | -20.06 | -73.31 | 17.93 | -15.98 | -65.43 | 3.11 | -3.72 | 13.09 | 4.63 | 8.43 | 19.95 | 34.94 | 165.31 | -77.95 |
| 22Q4 (13) | -15.43 | -132.19 | -140.72 | 166.15 | 679.32 | 614.71 | -98.88 | -6448.34 | -72.96 | -4.31 | -146.39 | -200.23 | 150.72 | 682.96 | 2586.63 | 9.02 | 106.41 | 13.03 | 0.22 | 129.73 | 1200.0 | 4.14 | 182.38 | 42.16 | 17.7 | -56.14 | -62.16 | 21.34 | -49.28 | -53.66 | 3.23 | 8.39 | 17.45 | 4.27 | 4.66 | 17.96 | -53.50 | -154.84 | -174.02 |
| 22Q3 (12) | 47.93 | -26.76 | -0.54 | -28.68 | 71.99 | -397.92 | -1.51 | -170.89 | 91.75 | 9.29 | 135.79 | 1047.96 | 19.25 | 152.11 | -54.63 | 4.37 | -2.46 | 11.76 | -0.74 | -100.0 | -3800.0 | 1.47 | -0.07 | 8.7 | 40.36 | -12.56 | -24.6 | 42.07 | -10.05 | -13.93 | 2.98 | 5.67 | 17.32 | 4.08 | 0.49 | 16.57 | 97.56 | -20.02 | 11.18 |
| 22Q2 (11) | 65.44 | -29.37 | -6.93 | -102.38 | -164.21 | -51.94 | 2.13 | 107.07 | -89.42 | 3.94 | -25.24 | 385.51 | -36.94 | -168.53 | -1360.75 | 4.48 | -32.63 | -23.81 | -0.37 | -1750.0 | 0 | 1.47 | -34.27 | -35.45 | 46.16 | -12.94 | 7.32 | 46.77 | -9.81 | 8.64 | 2.82 | 2.55 | 17.5 | 4.06 | 5.18 | 32.68 | 121.98 | -23.02 | -15.84 |
| 22Q1 (10) | 92.65 | 144.52 | 241.63 | -38.75 | -20.04 | -11.0 | -30.12 | 47.32 | -351.63 | 5.27 | 22.56 | 1041.07 | 53.9 | 860.78 | 791.91 | 6.65 | -16.67 | -9.28 | -0.02 | 0.0 | -100.0 | 2.23 | -23.35 | -28.84 | 53.02 | 13.34 | 77.15 | 51.86 | 12.62 | 69.75 | 2.75 | 0.0 | 19.57 | 3.86 | 6.63 | 35.44 | 158.46 | 119.22 | 108.59 |
| 21Q4 (9) | 37.89 | -21.37 | -32.81 | -32.28 | -460.42 | -177.37 | -57.17 | -212.23 | 25.99 | 4.3 | 538.78 | -16.02 | 5.61 | -86.78 | -94.28 | 7.98 | 104.09 | 84.72 | -0.02 | -200.0 | 0 | 2.92 | 115.91 | 49.05 | 46.78 | -12.61 | 76.4 | 46.05 | -5.79 | 75.43 | 2.75 | 8.27 | 21.68 | 3.62 | 3.43 | 19.08 | 72.28 | -17.62 | -59.56 |
| 21Q3 (8) | 48.19 | -31.46 | -18.63 | -5.76 | 91.45 | -165.75 | -18.31 | -190.91 | 72.86 | -0.98 | 28.99 | -113.46 | 42.43 | 1348.12 | -37.58 | 3.91 | -33.5 | 126.01 | 0.02 | 0 | 0.0 | 1.35 | -40.66 | 74.92 | 53.53 | 24.46 | 108.29 | 48.88 | 13.54 | 94.82 | 2.54 | 5.83 | 18.69 | 3.5 | 14.38 | 21.11 | 87.75 | -39.46 | -55.37 |
| 21Q2 (7) | 70.31 | 159.26 | 96.45 | -67.38 | -93.01 | -249.66 | 20.14 | 68.25 | 207.01 | -1.38 | -146.43 | -125.6 | 2.93 | 137.61 | -82.26 | 5.88 | -19.78 | -41.26 | 0 | 100.0 | 100.0 | 2.28 | -27.54 | -60.58 | 43.01 | 43.7 | 118.55 | 43.05 | 40.92 | 112.28 | 2.4 | 4.35 | 18.23 | 3.06 | 7.37 | 8.9 | 144.94 | 90.79 | 1.73 |
| 21Q1 (6) | 27.12 | -51.91 | 801.0 | -34.91 | -183.68 | 4.15 | 11.97 | 115.5 | 93.69 | -0.56 | -110.94 | -122.95 | -7.79 | -107.94 | 76.68 | 7.33 | 69.68 | 314.12 | -0.01 | 0 | -103.45 | 3.14 | 60.54 | 182.6 | 29.93 | 12.86 | 106.41 | 30.55 | 16.38 | 87.31 | 2.3 | 1.77 | 15.0 | 2.85 | -6.25 | 5.95 | 75.97 | -57.5 | 430.0 |
| 20Q4 (5) | 56.39 | -4.78 | 22.4 | 41.72 | 376.26 | 611.27 | -77.25 | -14.5 | -209.25 | 5.12 | -29.67 | 260.56 | 98.11 | 44.32 | 158.8 | 4.32 | 149.71 | 182.35 | 0 | -100.0 | -100.0 | 1.96 | 153.39 | 113.32 | 26.52 | 3.19 | 48.16 | 26.25 | 4.62 | 59.77 | 2.26 | 5.61 | 22.83 | 3.04 | 5.19 | 13.43 | 178.73 | -9.09 | -18.72 |
| 20Q3 (4) | 59.22 | 65.47 | 0.0 | 8.76 | 145.46 | 0.0 | -67.47 | -1128.51 | 0.0 | 7.28 | 35.06 | 0.0 | 67.98 | 311.5 | 0.0 | 1.73 | -82.72 | 0.0 | 0.02 | 300.0 | 0.0 | 0.77 | -86.63 | 0.0 | 25.7 | 30.59 | 0.0 | 25.09 | 23.72 | 0.0 | 2.14 | 5.42 | 0.0 | 2.89 | 2.85 | 0.0 | 196.61 | 38.0 | 0.0 |
| 20Q2 (3) | 35.79 | 1089.04 | 0.0 | -19.27 | 47.09 | 0.0 | 6.56 | 6.15 | 0.0 | 5.39 | 120.9 | 0.0 | 16.52 | 149.45 | 0.0 | 10.01 | 465.54 | 0.0 | -0.01 | -103.45 | 0.0 | 5.77 | 419.54 | 0.0 | 19.68 | 35.72 | 0.0 | 20.28 | 24.34 | 0.0 | 2.03 | 1.5 | 0.0 | 2.81 | 4.46 | 0.0 | 142.48 | 894.02 | 0.0 |
| 20Q1 (2) | 3.01 | -93.47 | 0.0 | -36.42 | -346.32 | 0.0 | 6.18 | 124.74 | 0.0 | 2.44 | 71.83 | 0.0 | -33.41 | -188.13 | 0.0 | 1.77 | 15.69 | 0.0 | 0.29 | 190.0 | 0.0 | 1.11 | 21.18 | 0.0 | 14.5 | -18.99 | 0.0 | 16.31 | -0.73 | 0.0 | 2.0 | 8.7 | 0.0 | 2.69 | 0.37 | 0.0 | 14.33 | -93.48 | 0.0 |
| 19Q4 (1) | 46.07 | 0.0 | 0.0 | -8.16 | 0.0 | 0.0 | -24.98 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 37.91 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 17.9 | 0.0 | 0.0 | 16.43 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | 2.68 | 0.0 | 0.0 | 219.90 | 0.0 | 0.0 |
