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) | 187.89 | 14.79 | -35.32 | 0 | -79.77 | 0 | 0.74 | -78.04 | 152.57 | 18.58 | 31.42 | 81.41 | -8.91 | 0 | 3.20 | 113.56 | 94.09 | -9.69 | 74.64 | 1.97 | 29.72 | -4.16 | 0.74 | -18.68 | 178.77 | 14.81 |
| 2022 (9) | 163.68 | 272.93 | -35.02 | 0 | -40.48 | 0 | 3.37 | 0 | 128.66 | 570.1 | 17.32 | -46.09 | -16.59 | 0 | 1.50 | -49.95 | 104.18 | 20.96 | 73.2 | 18.95 | 31.01 | 7.67 | 0.91 | 13.75 | 155.71 | 223.34 |
| 2021 (8) | 43.89 | -47.94 | -24.69 | 0 | -38.12 | 0 | -2.3 | 0 | 19.2 | -71.77 | 32.13 | -5.69 | -0.35 | 0 | 2.99 | -16.57 | 86.13 | 12.4 | 61.54 | 12.57 | 28.8 | 18.18 | 0.8 | 9.59 | 48.16 | -54.43 |
| 2020 (7) | 84.3 | -23.77 | -16.29 | 0 | -64.48 | 0 | 2.15 | 571.88 | 68.01 | -42.9 | 34.07 | 14.29 | -13.59 | 0 | 3.58 | 11.25 | 76.63 | 22.24 | 54.67 | -6.37 | 24.37 | 8.21 | 0.73 | -1.35 | 105.68 | -21.98 |
| 2019 (6) | 110.59 | 69.3 | 8.51 | 0 | -90.29 | 0 | 0.32 | -75.38 | 119.1 | 365.78 | 29.81 | 34.58 | -3.12 | 0 | 3.22 | 26.89 | 62.69 | 34.82 | 58.39 | 62.6 | 22.52 | 10.18 | 0.74 | -16.85 | 135.44 | 18.69 |
| 2018 (5) | 65.32 | 3.04 | -39.75 | 0 | -32.47 | 0 | 1.3 | 0 | 25.57 | 36.96 | 22.15 | -6.34 | -7.57 | 0 | 2.54 | -16.11 | 46.5 | 1.77 | 35.91 | -10.72 | 20.44 | 3.76 | 0.89 | 12.66 | 114.12 | 9.29 |
| 2017 (4) | 63.39 | -18.77 | -44.72 | 0 | -16.4 | 0 | -0.72 | 0 | 18.67 | -64.27 | 23.65 | -2.83 | -5.14 | 0 | 3.03 | -4.25 | 45.69 | -9.13 | 40.22 | 13.91 | 19.7 | -1.65 | 0.79 | -8.14 | 104.41 | -24.81 |
| 2016 (3) | 78.04 | -6.0 | -25.79 | 0 | -39.17 | 0 | 0.58 | -84.74 | 52.25 | 163.22 | 24.34 | -13.6 | -1.53 | 0 | 3.16 | -9.51 | 50.28 | 9.19 | 35.31 | -6.12 | 20.03 | -0.3 | 0.86 | -14.0 | 138.86 | -1.82 |
| 2015 (2) | 83.02 | 14.61 | -63.17 | 0 | -17.61 | 0 | 3.8 | 0 | 19.85 | 8.53 | 28.17 | -31.21 | -10.17 | 0 | 3.49 | -31.68 | 46.05 | -1.64 | 37.61 | -7.84 | 20.09 | 5.79 | 1.0 | -7.41 | 141.43 | 18.86 |
| 2014 (1) | 72.44 | -8.13 | -54.15 | 0 | -24.08 | 0 | -1.07 | 0 | 18.29 | -55.82 | 40.95 | 25.65 | -3.22 | 0 | 5.11 | 16.91 | 46.82 | 10.09 | 40.81 | 7.91 | 18.99 | 13.04 | 1.08 | 50.0 | 118.99 | -16.49 |
| 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) | 29.75 | 98.86 | -45.13 | -5.64 | 50.87 | 52.04 | -75.58 | -777.85 | -82.6 | -0.56 | -170.89 | -1020.0 | 24.11 | 592.82 | -43.22 | 1.19 | -72.52 | -84.92 | -4.03 | -33.44 | -127.68 | 0.43 | -75.54 | -85.96 | 29.81 | 16.54 | -0.67 | 23.97 | -2.99 | 13.01 | 6.67 | -1.04 | -9.38 | 0.22 | 4.76 | 22.22 | 96.40 | 104.02 | -48.88 |
| 24Q2 (19) | 14.96 | 5.95 | -68.45 | -11.48 | -132.39 | -59.67 | 11.15 | -68.66 | 187.52 | 0.79 | 61.22 | 259.09 | 3.48 | -62.09 | -91.35 | 4.33 | -13.92 | -50.51 | -3.02 | 33.92 | -102.68 | 1.75 | -20.29 | -49.13 | 25.58 | 12.24 | 25.82 | 24.71 | 40.24 | 36.97 | 6.74 | -0.74 | -9.53 | 0.21 | 10.53 | 10.53 | 47.25 | -17.68 | -74.41 |
| 24Q1 (18) | 14.12 | -70.95 | -62.5 | -4.94 | 54.89 | 8.86 | 35.58 | 256.95 | 1297.98 | 0.49 | 545.45 | -27.94 | 9.18 | -75.62 | -71.52 | 5.03 | -39.62 | -22.14 | -4.57 | -9.59 | -208.78 | 2.20 | -35.43 | -22.56 | 22.79 | -11.94 | 27.6 | 17.62 | -14.88 | 19.86 | 6.79 | -6.86 | -11.01 | 0.19 | 0.0 | 0.0 | 57.40 | -66.73 | -65.67 |
| 23Q4 (17) | 48.61 | -10.35 | -35.26 | -10.95 | 6.89 | -40.2 | -22.67 | 45.23 | -26.58 | -0.11 | -120.0 | -107.53 | 37.66 | -11.3 | -44.02 | 8.33 | 5.58 | 108.77 | -4.17 | -135.59 | -4.77 | 3.41 | 11.54 | 135.9 | 25.88 | -13.76 | 11.31 | 20.7 | -2.4 | 21.62 | 7.29 | -0.95 | -7.49 | 0.19 | 5.56 | 5.56 | 172.50 | -8.53 | -42.39 |
| 23Q3 (16) | 54.22 | 14.36 | 8.57 | -11.76 | -63.56 | -89.68 | -41.39 | -224.88 | 11.9 | -0.05 | -122.73 | -110.64 | 42.46 | 5.57 | -2.93 | 7.89 | -9.83 | 66.46 | -1.77 | -18.79 | 46.85 | 3.06 | -11.39 | 97.66 | 30.01 | 47.61 | -3.75 | 21.21 | 17.57 | -0.19 | 7.36 | -1.21 | -4.79 | 0.18 | -5.26 | -28.0 | 188.59 | 2.15 | 10.38 |
| 23Q2 (15) | 47.41 | 25.92 | 3575.19 | -7.19 | -32.66 | 38.18 | -12.74 | -328.96 | -154.91 | 0.22 | -67.65 | -86.98 | 40.22 | 24.79 | 488.97 | 8.75 | 35.45 | 55.97 | -1.49 | -0.68 | 65.51 | 3.45 | 21.34 | 76.2 | 20.33 | 13.83 | -19.1 | 18.04 | 22.72 | 1.12 | 7.45 | -2.36 | -5.93 | 0.19 | 0.0 | -20.83 | 184.62 | 10.43 | 3620.99 |
| 23Q1 (14) | 37.65 | -49.86 | 0.78 | -5.42 | 30.6 | 42.16 | -2.97 | 83.42 | -341.46 | 0.68 | -53.42 | 383.33 | 32.23 | -52.1 | 15.15 | 6.46 | 61.9 | 116.78 | -1.48 | 62.81 | 70.16 | 2.84 | 96.68 | 175.2 | 17.86 | -23.18 | -27.46 | 14.7 | -13.63 | -13.98 | 7.63 | -3.17 | 2.01 | 0.19 | 5.56 | -17.39 | 167.18 | -44.16 | 10.98 |
| 22Q4 (13) | 75.09 | 50.36 | 394.99 | -7.81 | -25.97 | -95.25 | -17.91 | 61.88 | 22.74 | 1.46 | 210.64 | 165.47 | 67.28 | 53.82 | 502.33 | 3.99 | -15.82 | -58.48 | -3.98 | -19.52 | -542.22 | 1.45 | -6.54 | -55.33 | 23.25 | -25.43 | -5.79 | 17.02 | -19.91 | 2.16 | 7.88 | 1.94 | 2.2 | 0.18 | -28.0 | -21.74 | 299.40 | 75.24 | 385.52 |
| 22Q3 (12) | 49.94 | 3771.32 | 330.89 | -6.2 | 46.69 | -32.2 | -46.98 | -302.5 | -2554.24 | 0.47 | -72.19 | 687.5 | 43.74 | 523.02 | 533.91 | 4.74 | -15.51 | -37.38 | -3.33 | 22.92 | -190.49 | 1.55 | -21.01 | -44.12 | 31.18 | 24.07 | 27.32 | 21.25 | 19.11 | 33.15 | 7.73 | -2.4 | 9.03 | 0.25 | 4.17 | 31.58 | 170.85 | 3343.53 | 242.59 |
| 22Q2 (11) | 1.29 | -96.55 | 109.08 | -11.63 | -24.12 | -30.09 | 23.2 | 1786.18 | 237.93 | 1.69 | 804.17 | 4325.0 | -10.34 | -136.94 | 55.32 | 5.61 | 88.26 | -35.67 | -4.32 | 12.9 | -544.78 | 1.96 | 89.53 | -43.21 | 25.13 | 2.07 | 36.06 | 17.84 | 4.39 | 34.85 | 7.92 | 5.88 | 10.46 | 0.24 | 4.35 | 20.0 | 4.96 | -96.71 | 107.2 |
| 22Q1 (10) | 37.36 | 146.28 | 19.25 | -9.37 | -134.25 | -32.72 | 1.23 | 105.31 | -66.21 | -0.24 | 89.24 | -580.0 | 27.99 | 150.58 | 15.33 | 2.98 | -68.99 | -52.17 | -4.96 | -651.11 | -16.43 | 1.03 | -68.08 | -58.32 | 24.62 | -0.24 | 33.15 | 17.09 | 2.58 | 8.92 | 7.48 | -2.98 | 9.36 | 0.23 | 0.0 | 21.05 | 150.65 | 144.29 | 9.25 |
| 21Q4 (9) | 15.17 | 30.89 | -38.33 | -4.0 | 14.71 | 64.41 | -23.18 | -1209.6 | -35.63 | -2.23 | -2687.5 | -252.74 | 11.17 | 61.88 | -16.39 | 9.61 | 26.95 | 14.68 | 0.9 | -75.54 | 110.22 | 3.24 | 16.92 | -1.7 | 24.68 | 0.78 | 86.83 | 16.66 | 4.39 | 33.17 | 7.71 | 8.74 | 21.99 | 0.23 | 21.05 | 21.05 | 61.67 | 23.65 | -52.32 |
| 21Q3 (8) | 11.59 | 181.62 | -79.02 | -4.69 | 47.54 | -116.13 | -1.77 | 89.48 | 96.06 | -0.08 | -100.0 | -125.81 | 6.9 | 129.82 | -87.0 | 7.57 | -13.19 | -23.3 | 3.68 | 649.25 | 372.59 | 2.77 | -19.71 | -25.91 | 24.49 | 32.59 | -10.98 | 15.96 | 20.63 | -10.69 | 7.09 | -1.12 | 11.13 | 0.19 | -5.0 | 0.0 | 49.87 | 172.35 | -77.94 |
| 21Q2 (7) | -14.2 | -145.32 | -13.24 | -8.94 | -26.63 | -214.79 | -16.82 | -562.09 | -495.76 | -0.04 | -180.0 | -111.11 | -23.14 | -195.34 | -50.46 | 8.72 | 39.97 | 12.95 | -0.67 | 84.27 | 76.98 | 3.45 | 39.1 | 12.07 | 18.47 | -0.11 | -19.87 | 13.23 | -15.68 | -44.62 | 7.17 | 4.82 | 26.46 | 0.2 | 5.26 | 17.65 | -68.93 | -149.99 | -63.43 |
| 21Q1 (6) | 31.33 | 27.36 | 84.4 | -7.06 | 37.19 | -17550.0 | 3.64 | 121.3 | 154.09 | 0.05 | -96.58 | 150.0 | 24.27 | 81.66 | 43.19 | 6.23 | -25.66 | -23.09 | -4.26 | 51.65 | -703.77 | 2.48 | -24.72 | -44.59 | 18.49 | 39.97 | 43.78 | 15.69 | 25.42 | 3822.5 | 6.84 | 8.23 | 14.0 | 0.19 | 0.0 | 5.56 | 137.90 | 6.62 | -46.59 |
| 20Q4 (5) | 24.6 | -55.48 | -55.31 | -11.24 | -417.97 | -610.91 | -17.09 | 61.95 | 70.33 | 1.46 | 370.97 | 311.59 | 13.36 | -74.83 | -76.66 | 8.38 | -15.1 | -25.91 | -8.81 | -552.59 | -4536.84 | 3.29 | -11.87 | -28.28 | 13.21 | -51.98 | -19.89 | 12.51 | -29.99 | 0.0 | 6.32 | -0.94 | 10.3 | 0.19 | 0.0 | 0.0 | 129.34 | -42.79 | -56.7 |
| 20Q3 (4) | 55.25 | 540.59 | 0.0 | -2.17 | 23.59 | 0.0 | -44.92 | -1156.94 | 0.0 | 0.31 | -13.89 | 0.0 | 53.08 | 445.12 | 0.0 | 9.87 | 27.85 | 0.0 | -1.35 | 53.61 | 0.0 | 3.74 | 21.44 | 0.0 | 27.51 | 19.35 | 0.0 | 17.87 | -25.2 | 0.0 | 6.38 | 12.52 | 0.0 | 0.19 | 11.76 | 0.0 | 226.06 | 635.96 | 0.0 |
| 20Q2 (3) | -12.54 | -173.81 | 0.0 | -2.84 | -7000.0 | 0.0 | 4.25 | 163.15 | 0.0 | 0.36 | 1700.0 | 0.0 | -15.38 | -190.74 | 0.0 | 7.72 | -4.69 | 0.0 | -2.91 | -449.06 | 0.0 | 3.08 | -31.22 | 0.0 | 23.05 | 79.24 | 0.0 | 23.89 | 5872.5 | 0.0 | 5.67 | -5.5 | 0.0 | 0.17 | -5.56 | 0.0 | -42.18 | -116.34 | 0.0 |
| 20Q1 (2) | 16.99 | -69.14 | 0.0 | -0.04 | -101.82 | 0.0 | -6.73 | 88.32 | 0.0 | 0.02 | 102.9 | 0.0 | 16.95 | -70.39 | 0.0 | 8.1 | -28.38 | 0.0 | -0.53 | -178.95 | 0.0 | 4.47 | -2.57 | 0.0 | 12.86 | -22.01 | 0.0 | 0.4 | -96.8 | 0.0 | 6.0 | 4.71 | 0.0 | 0.18 | -5.26 | 0.0 | 258.21 | -13.56 | 0.0 |
| 19Q4 (1) | 55.05 | 0.0 | 0.0 | 2.2 | 0.0 | 0.0 | -57.6 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 57.25 | 0.0 | 0.0 | 11.31 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 4.59 | 0.0 | 0.0 | 16.49 | 0.0 | 0.0 | 12.51 | 0.0 | 0.0 | 5.73 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 298.70 | 0.0 | 0.0 |
