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) | -60.95 | 0 | -127.86 | 0 | 41.96 | 0 | 3.94 | -12.25 | -188.81 | 0 | 132.45 | -36.05 | -0.03 | 0 | 44.31 | 21.84 | -144.6 | 0 | -74.4 | 0 | 150.19 | 0.21 | 3.06 | 18.6 | -77.30 | 0 |
| 2022 (9) | 210.82 | -52.2 | -208.68 | 0 | -117.71 | 0 | 4.49 | 265.04 | 2.14 | -99.35 | 207.11 | 83.93 | -0.01 | 0 | 36.37 | 176.47 | 110.02 | -59.53 | 146.19 | -36.02 | 149.88 | -0.31 | 2.58 | -0.77 | 70.59 | -38.95 |
| 2021 (8) | 441.07 | 95.06 | -109.3 | 0 | -30.6 | 0 | 1.23 | -72.91 | 331.77 | 141.13 | 112.6 | 32.85 | -0.1 | 0 | 13.15 | -5.33 | 271.86 | 222.34 | 228.49 | 197.28 | 150.34 | 5.77 | 2.6 | 10.17 | 115.64 | 13.2 |
| 2020 (7) | 226.12 | 29.9 | -88.53 | 0 | -41.06 | 0 | 4.54 | 132.82 | 137.59 | 35.36 | 84.76 | 54.22 | -0.01 | 0 | 13.89 | 30.76 | 84.34 | -11.38 | 76.86 | -21.77 | 142.14 | -0.78 | 2.36 | 159.34 | 102.15 | 42.26 |
| 2019 (6) | 174.07 | -63.92 | -72.42 | 0 | -225.54 | 0 | 1.95 | 242.11 | 101.65 | -71.55 | 54.96 | -73.09 | -0.09 | 0 | 10.63 | -55.93 | 95.17 | -75.82 | 98.25 | -75.04 | 143.26 | 19.55 | 0.91 | -6.19 | 71.81 | -23.44 |
| 2018 (5) | 482.44 | 112.6 | -125.13 | 0 | -118.47 | 0 | 0.57 | 0 | 357.31 | -27.24 | 204.26 | -30.51 | -0.1 | 0 | 24.11 | -54.96 | 393.55 | 109.44 | 393.62 | -2.28 | 119.83 | 42.16 | 0.97 | -31.21 | 93.78 | 101.9 |
| 2017 (4) | 226.92 | 42.31 | 264.19 | 0 | -242.42 | 0 | -6.26 | 0 | 491.11 | 489.14 | 293.95 | 31.6 | 3.62 | -14.22 | 53.53 | -0.23 | 187.91 | 119.73 | 402.82 | 69.82 | 84.29 | 42.84 | 1.41 | 5.22 | 46.45 | -13.32 |
| 2016 (3) | 159.46 | -13.91 | -76.1 | 0 | -24.05 | 0 | 17.34 | 0 | 83.36 | -43.71 | 223.36 | 481.36 | 4.22 | -1.4 | 53.65 | 512.69 | 85.52 | -36.59 | 237.21 | 38.39 | 59.01 | 4.07 | 1.34 | 3.88 | 53.59 | -33.63 |
| 2015 (2) | 185.22 | -31.43 | -37.13 | 0 | -188.41 | 0 | -7.88 | 0 | 148.09 | -34.76 | 38.42 | -33.71 | 4.28 | 0 | 8.76 | -25.81 | 134.87 | -28.28 | 171.41 | -39.31 | 56.7 | 4.69 | 1.29 | -32.46 | 80.74 | 1.18 |
| 2014 (1) | 270.11 | 102.56 | -43.11 | 0 | -195.14 | 0 | -0.65 | 0 | 227.0 | 278.46 | 57.96 | -1.4 | -0.02 | 0 | 11.80 | -9.19 | 188.05 | 279.06 | 282.42 | 247.04 | 54.16 | -10.69 | 1.91 | -72.2 | 79.80 | -10.9 |
| 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) | -0.42 | 78.01 | 95.26 | -72.05 | -166.16 | -279.41 | 43.36 | -18.0 | 158.71 | -0.33 | -136.26 | -125.78 | -72.47 | -150.07 | -160.12 | 73.33 | 183.46 | 201.65 | 0.01 | 0.0 | -66.67 | 90.16 | 245.77 | 186.92 | -25.05 | -8.02 | 42.28 | -14.87 | -82.68 | 40.64 | 39.56 | -0.85 | 4.41 | 0.63 | 0.0 | -17.11 | -1.66 | 71.87 | 97.46 |
| 24Q2 (19) | -1.91 | -107.96 | 94.66 | -27.07 | 5.08 | 6.78 | 52.88 | 201.83 | 5184.62 | 0.91 | 152.3 | 278.43 | -28.98 | -542.57 | 55.28 | 25.87 | -9.26 | -7.87 | 0.01 | 200.0 | 125.0 | 26.08 | -13.08 | -34.74 | -23.19 | 20.53 | 27.19 | -8.14 | 32.62 | -5.58 | 39.9 | -0.52 | 6.17 | 0.63 | 0.0 | -29.21 | -5.90 | -107.04 | 94.93 |
| 24Q1 (18) | 24.01 | 316.12 | 208.69 | -28.52 | -31.01 | 50.87 | 17.52 | -35.47 | 2004.35 | -1.74 | -194.57 | -231.82 | -4.51 | 71.81 | 94.37 | 28.51 | 30.24 | -50.99 | -0.01 | 50.0 | 0 | 30.00 | 19.29 | -66.86 | -29.18 | 27.95 | -1.14 | -12.08 | 51.29 | 28.31 | 40.11 | 6.17 | 8.58 | 0.63 | -17.11 | -1.56 | 83.78 | 99.49 | 178.62 |
| 23Q4 (17) | 5.77 | 165.05 | -17.45 | -21.77 | -14.64 | 69.76 | 27.15 | 61.99 | 2039.29 | 1.84 | 43.75 | -88.17 | -16.0 | 42.57 | 75.38 | 21.89 | -9.95 | -67.09 | -0.02 | -166.67 | 0 | 25.15 | -19.97 | -69.92 | -40.5 | 6.68 | -162.31 | -24.8 | 1.0 | -116.4 | 37.78 | -0.29 | 2.19 | 0.76 | 0.0 | 18.75 | 41.99 | 164.39 | 57.1 |
| 23Q3 (16) | -8.87 | 75.2 | -132.38 | -18.99 | 34.61 | 72.86 | 16.76 | 1711.54 | 114.59 | 1.28 | 350.98 | 120.65 | -27.86 | 57.01 | 34.57 | 24.31 | -13.43 | -67.66 | 0.03 | 175.0 | 0 | 31.42 | -21.36 | -53.92 | -43.4 | -36.26 | -571.74 | -25.05 | -224.9 | -194.85 | 37.89 | 0.82 | 1.53 | 0.76 | -14.61 | 18.75 | -65.22 | 43.91 | -253.28 |
| 23Q2 (15) | -35.77 | -61.93 | -156.54 | -29.04 | 49.97 | 47.51 | -1.04 | -13.04 | -141.86 | -0.51 | -138.64 | -156.67 | -64.81 | 19.13 | -917.28 | 28.08 | -51.73 | -47.8 | -0.04 | 0 | 0 | 39.96 | -55.86 | 33.95 | -31.85 | -10.4 | -159.38 | -7.71 | 54.24 | -111.73 | 37.58 | 1.73 | -0.58 | 0.89 | 39.06 | 36.92 | -116.29 | -9.13 | -291.55 |
| 23Q1 (14) | -22.09 | -416.02 | -119.52 | -58.05 | 19.35 | -409.21 | -0.92 | 34.29 | 8.91 | 1.32 | -91.52 | 122.88 | -80.14 | -23.31 | -178.74 | 58.17 | -12.54 | 399.31 | 0 | 0 | 0 | 90.54 | 8.27 | 1450.09 | -28.85 | -86.85 | -146.07 | -16.85 | -47.03 | -125.73 | 36.94 | -0.08 | -2.22 | 0.64 | 0.0 | -1.54 | -106.56 | -498.65 | -197.85 |
| 22Q4 (13) | 6.99 | -74.48 | -95.0 | -71.98 | -2.87 | -52.11 | -1.4 | 98.78 | -150.18 | 15.56 | 350.97 | 2493.33 | -64.99 | -52.63 | -170.34 | 66.51 | -11.52 | 40.29 | 0 | 0 | 0 | 83.62 | 22.61 | 277.42 | -15.44 | -267.83 | -119.24 | -11.46 | -143.39 | -117.76 | 36.97 | -0.94 | -1.7 | 0.64 | 0.0 | -1.54 | 26.73 | -37.18 | -80.33 |
| 22Q3 (12) | 27.39 | -56.7 | -75.19 | -69.97 | -26.46 | -104.47 | -114.87 | -26613.95 | -207.71 | -6.2 | -788.89 | -61900.0 | -42.58 | -636.95 | -155.89 | 75.17 | 39.75 | 97.76 | 0 | 0 | 100.0 | 68.20 | 128.61 | 327.7 | 9.2 | -82.85 | -89.86 | 26.41 | -59.83 | -64.91 | 37.32 | -1.27 | -2.48 | 0.64 | -1.54 | -1.54 | 42.55 | -29.91 | -55.99 |
| 22Q2 (11) | 63.26 | -44.11 | -40.92 | -55.33 | -385.35 | -331.93 | -0.43 | 57.43 | 39.44 | 0.9 | 115.6 | 26.76 | 7.93 | -92.21 | -91.59 | 53.79 | 361.72 | 336.25 | 0 | 0 | 0 | 29.83 | 410.75 | 447.69 | 53.64 | -14.34 | -24.05 | 65.75 | 0.38 | 6.69 | 37.8 | 0.05 | 0.32 | 0.65 | 0.0 | 0.0 | 60.71 | -44.25 | -43.32 |
| 22Q1 (10) | 113.18 | -19.0 | 34.93 | -11.4 | 75.91 | 23.75 | -1.01 | -136.2 | -121.67 | -5.77 | -1061.67 | -8142.86 | 101.78 | 10.15 | 47.66 | 11.65 | -75.43 | -21.55 | 0 | 0 | 100.0 | 5.84 | -73.64 | -30.26 | 62.62 | -21.95 | 106.87 | 65.5 | 1.49 | 142.23 | 37.78 | 0.45 | 2.75 | 0.65 | 0.0 | 0.0 | 108.90 | -19.88 | -16.31 |
| 21Q4 (9) | 139.72 | 26.55 | 74.96 | -47.32 | -38.28 | -77.16 | 2.79 | 107.47 | 365.0 | 0.6 | 6100.0 | -88.57 | 92.4 | 21.28 | 73.85 | 47.41 | 24.73 | 33.59 | 0 | 100.0 | -100.0 | 22.16 | 38.94 | -7.78 | 80.23 | -11.57 | 515.26 | 64.54 | -14.26 | 598.48 | 37.61 | -1.72 | 5.35 | 0.65 | 0.0 | 1.56 | 135.91 | 40.57 | -22.43 |
| 21Q3 (8) | 110.41 | 3.12 | 101.63 | -34.22 | -167.14 | 22.12 | -37.33 | -5157.75 | 18.9 | -0.01 | -101.41 | 99.21 | 76.19 | -19.17 | 604.16 | 38.01 | 208.27 | 23.85 | -0.07 | 0 | 99.26 | 15.95 | 192.75 | -20.38 | 90.73 | 28.46 | 338.52 | 75.27 | 22.13 | 366.65 | 38.27 | 1.57 | 8.41 | 0.65 | 0.0 | -49.22 | 96.69 | -9.73 | -6.93 |
| 21Q2 (7) | 107.07 | 27.65 | 111.18 | -12.81 | 14.31 | -34.0 | -0.71 | -115.24 | -114.85 | 0.71 | 1114.29 | -36.61 | 94.26 | 36.75 | 129.12 | 12.33 | -16.97 | 20.88 | 0 | 100.0 | 0 | 5.45 | -34.96 | -11.95 | 70.63 | 133.33 | 118.74 | 61.63 | 127.92 | 91.4 | 37.68 | 2.47 | 6.62 | 0.65 | 0.0 | 209.52 | 107.11 | -17.69 | 43.13 |
| 21Q1 (6) | 83.88 | 5.03 | 105.59 | -14.95 | 44.03 | -79.9 | 4.66 | 676.67 | 1236.59 | -0.07 | -101.33 | 96.13 | 68.93 | 29.69 | 112.16 | 14.85 | -58.16 | 77.21 | -0.03 | -100.32 | 25.0 | 8.38 | -65.14 | 44.11 | 30.27 | 132.13 | 65.23 | 27.04 | 192.64 | 40.25 | 36.77 | 3.0 | 2.68 | 0.65 | 1.56 | 170.83 | 130.13 | -25.73 | 76.47 |
| 20Q4 (5) | 79.86 | 45.84 | 66.44 | -26.71 | 39.21 | 0.89 | 0.6 | 101.3 | 293.55 | 5.25 | 516.67 | 660.87 | 53.15 | 391.22 | 152.73 | 35.49 | 15.64 | 322.5 | 9.44 | 200.32 | 0 | 24.02 | 19.95 | 275.11 | 13.04 | -36.97 | -9.44 | 9.24 | -42.72 | -28.15 | 35.7 | 1.13 | -3.64 | 0.64 | -50.0 | 156.0 | 175.21 | 68.65 | 83.17 |
| 20Q3 (4) | 54.76 | 8.01 | 0.0 | -43.94 | -359.62 | 0.0 | -46.03 | -1062.97 | 0.0 | -1.26 | -212.5 | 0.0 | 10.82 | -73.7 | 0.0 | 30.69 | 200.88 | 0.0 | -9.41 | 0 | 0.0 | 20.03 | 223.76 | 0.0 | 20.69 | -35.92 | 0.0 | 16.13 | -49.91 | 0.0 | 35.3 | -0.11 | 0.0 | 1.28 | 509.52 | 0.0 | 103.89 | 38.83 | 0.0 |
| 20Q2 (3) | 50.7 | 24.26 | 0.0 | -9.56 | -15.04 | 0.0 | 4.78 | 1265.85 | 0.0 | 1.12 | 161.88 | 0.0 | 41.14 | 26.62 | 0.0 | 10.2 | 21.72 | 0.0 | 0 | 100.0 | 0.0 | 6.19 | 6.44 | 0.0 | 32.29 | 76.26 | 0.0 | 32.2 | 67.01 | 0.0 | 35.34 | -1.31 | 0.0 | 0.21 | -12.5 | 0.0 | 74.83 | 1.48 | 0.0 |
| 20Q1 (2) | 40.8 | -14.96 | 0.0 | -8.31 | 69.17 | 0.0 | -0.41 | -32.26 | 0.0 | -1.81 | -362.32 | 0.0 | 32.49 | 54.49 | 0.0 | 8.38 | -0.24 | 0.0 | -0.04 | 0 | 0.0 | 5.81 | -9.25 | 0.0 | 18.32 | 27.22 | 0.0 | 19.28 | 49.92 | 0.0 | 35.81 | -3.35 | 0.0 | 0.24 | -4.0 | 0.0 | 73.74 | -22.91 | 0.0 |
| 19Q4 (1) | 47.98 | 0.0 | 0.0 | -26.95 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 21.03 | 0.0 | 0.0 | 8.4 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.40 | 0.0 | 0.0 | 14.4 | 0.0 | 0.0 | 12.86 | 0.0 | 0.0 | 37.05 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 95.65 | 0.0 | 0.0 |
