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) | 91.81 | -32.73 | -302.68 | 0 | 64.57 | 0 | 18.48 | 0 | -210.87 | 0 | 4.03 | -14.07 | 0 | 0 | 2.23 | 32.27 | 16.27 | -67.26 | 91.51 | -16.06 | 27.55 | -19.11 | 0.25 | -43.18 | 76.95 | -19.09 |
| 2022 (9) | 136.49 | 43.3 | 158.57 | 0 | -333.5 | 0 | -9.9 | 0 | 295.06 | 0 | 4.69 | -52.24 | 0 | 0 | 1.69 | -29.45 | 49.69 | -43.28 | 109.02 | 27.14 | 34.06 | -29.95 | 0.44 | -22.81 | 95.10 | 34.73 |
| 2021 (8) | 95.25 | -53.09 | -622.63 | 0 | -55.52 | 0 | -14.81 | 0 | -527.38 | 0 | 9.82 | -32.37 | 0 | 0 | 2.39 | 35.78 | 87.6 | -41.35 | 85.75 | -59.42 | 48.62 | -44.26 | 0.57 | -14.93 | 70.59 | 4.02 |
| 2020 (7) | 203.03 | -21.31 | 309.59 | 8.06 | -61.19 | 0 | 17.47 | 0 | 512.62 | -5.86 | 14.52 | -63.97 | 0 | 0 | 1.76 | -59.99 | 149.35 | 5.85 | 211.3 | 87.46 | 87.23 | -27.63 | 0.67 | -1.47 | 67.86 | -38.48 |
| 2019 (6) | 258.02 | -4.19 | 286.51 | 0 | -133.77 | 0 | -7.67 | 0 | 544.53 | 0 | 40.3 | -63.32 | 0 | 0 | 4.40 | -61.81 | 141.09 | -52.34 | 112.72 | -59.7 | 120.53 | -1.27 | 0.68 | 94.29 | 110.30 | 64.72 |
| 2018 (5) | 269.29 | -18.05 | -299.72 | 0 | 160.07 | 1040.91 | -26.4 | 0 | -30.43 | 0 | 109.88 | -16.71 | 0 | 0 | 11.52 | -18.56 | 296.04 | -11.45 | 279.72 | 28.06 | 122.08 | 14.91 | 0.35 | -16.67 | 66.96 | -33.76 |
| 2017 (4) | 328.62 | 35.52 | -452.8 | 0 | 14.03 | -81.19 | -13.36 | 0 | -124.18 | 0 | 131.92 | 54.76 | -8.87 | 0 | 14.14 | 31.24 | 334.33 | 21.61 | 218.43 | -0.8 | 106.24 | -4.47 | 0.42 | -44.0 | 101.09 | 38.47 |
| 2016 (3) | 242.48 | -27.05 | -659.77 | 0 | 74.57 | 172.95 | -50.29 | 0 | -417.29 | 0 | 85.24 | -57.05 | 0 | 0 | 10.77 | -55.26 | 274.91 | -6.58 | 220.2 | -12.34 | 111.21 | 12.27 | 0.75 | -6.25 | 73.00 | -22.9 |
| 2015 (2) | 332.4 | 23.19 | -191.28 | 0 | 27.32 | 0 | 49.94 | -16.36 | 141.12 | 27.1 | 198.46 | -2.98 | -4.13 | 0 | 24.08 | -34.93 | 294.26 | 46.95 | 251.21 | 40.52 | 99.06 | 64.91 | 0.8 | 33.33 | 94.68 | -15.98 |
| 2014 (1) | 269.83 | 34.14 | -158.8 | 0 | -54.79 | 0 | 59.71 | 88.12 | 111.03 | 18.27 | 204.56 | 112.44 | 0 | 0 | 37.01 | 66.2 | 200.25 | 43.9 | 178.77 | 29.53 | 60.07 | 15.99 | 0.6 | 27.66 | 112.69 | 6.59 |
| 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) | 15.8 | 170.47 | -52.5 | 294.7 | 379.02 | 787.92 | -221.04 | -366.44 | -675.33 | 18.12 | 60500.0 | 733.57 | 310.5 | 342.5 | 367.27 | 1.74 | 53.98 | 67.31 | 0 | 0 | 0 | 3.40 | 40.59 | 41.67 | 11.98 | 25.71 | 437.22 | 14.3 | -58.37 | -68.12 | 4.23 | -10.19 | -39.05 | 0.03 | 50.0 | -50.0 | 85.13 | 248.39 | 32.74 |
| 24Q2 (19) | -22.42 | -132.33 | -223.73 | -105.62 | -2123.37 | -9.66 | 82.96 | 176.77 | 319.84 | -0.03 | 99.92 | 99.76 | -128.04 | -2790.29 | -63.73 | 1.13 | 82.26 | -19.29 | 0 | 0 | 0 | 2.42 | 42.74 | 19.07 | 9.53 | 230.9 | -30.29 | 34.35 | -24.93 | -23.38 | 4.71 | -19.9 | -33.47 | 0.02 | -50.0 | -71.43 | -57.37 | -207.24 | -264.57 |
| 24Q1 (18) | -9.65 | -175.51 | -134.9 | 5.22 | 102.0 | -76.36 | -108.07 | -1539.91 | -931.95 | -36.29 | -200.75 | -1790.1 | -4.43 | 98.22 | -108.91 | 0.62 | -28.74 | -15.07 | 0 | 0 | 0 | 1.69 | -35.59 | -17.78 | 2.88 | 443.4 | 1900.0 | 45.76 | 752.78 | 417.65 | 5.88 | -4.08 | -20.54 | 0.04 | -33.33 | -33.33 | -18.67 | 0 | -111.01 |
| 23Q4 (17) | 12.78 | -61.58 | 1204.08 | -261.62 | -888.25 | 2.0 | -6.59 | -117.15 | 97.04 | 36.02 | 1359.44 | 113.77 | -248.84 | -474.48 | 6.45 | 0.87 | -16.35 | -1.14 | 0 | 0 | 0 | 2.63 | 9.61 | 98.68 | 0.53 | -76.23 | -96.09 | -7.01 | -115.63 | -345.1 | 6.13 | -11.67 | -19.97 | 0.06 | 0.0 | -25.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 33.26 | 83.55 | -29.1 | 33.19 | 134.46 | 104.17 | 38.42 | 94.43 | 228.62 | -2.86 | 77.57 | 74.09 | 66.45 | 184.97 | 108.88 | 1.04 | -25.71 | -21.8 | 0 | 0 | 0 | 2.40 | 18.16 | 56.55 | 2.23 | -83.69 | -88.33 | 44.86 | 0.07 | -11.1 | 6.94 | -1.98 | -16.08 | 0.06 | -14.29 | -45.45 | 64.13 | 83.98 | -19.56 |
| 23Q2 (15) | 18.12 | -34.47 | -69.13 | -96.32 | -536.23 | -107.46 | 19.76 | 52.12 | 158.3 | -12.75 | -564.06 | -280.85 | -78.2 | -257.25 | -105.79 | 1.4 | 91.78 | 40.0 | 0 | 0 | 0 | 2.03 | -1.44 | 7.23 | 13.67 | 8643.75 | 125.21 | 44.83 | 407.13 | 27.61 | 7.08 | -4.32 | -20.89 | 0.07 | 16.67 | -41.67 | 34.86 | -79.45 | -73.75 |
| 23Q1 (14) | 27.65 | 2721.43 | -7.59 | 22.08 | 108.27 | 131.46 | 12.99 | 105.83 | 114.67 | -1.92 | -111.39 | 91.56 | 49.73 | 118.7 | 223.49 | 0.73 | -17.05 | -50.34 | 0 | 0 | 0 | 2.06 | 55.65 | 1.24 | -0.16 | -101.18 | -101.46 | 8.84 | 209.09 | -57.02 | 7.4 | -3.39 | -19.39 | 0.06 | -25.0 | -53.85 | 169.63 | 1734.79 | 69.41 |
| 22Q4 (13) | 0.98 | -97.91 | -97.88 | -266.97 | 66.43 | -186.24 | -222.74 | -645.7 | -388.57 | 16.85 | 252.63 | 577.34 | -265.99 | 64.46 | -174.75 | 0.88 | -33.83 | 104.65 | 0 | 0 | 0 | 1.32 | -13.63 | 152.38 | 13.57 | -28.99 | -12.68 | 2.86 | -94.33 | -91.52 | 7.66 | -7.38 | -24.08 | 0.08 | -27.27 | -42.86 | 9.25 | -88.4 | -91.22 |
| 22Q3 (12) | 46.91 | -20.07 | 133.85 | -795.33 | -161.6 | -1279.34 | -29.87 | -490.46 | -42.31 | -11.04 | -256.6 | 16.74 | -748.42 | -155.45 | -1890.48 | 1.33 | 33.0 | -64.15 | 0 | 0 | 0 | 1.53 | -19.07 | -59.22 | 19.11 | 214.83 | -16.29 | 50.46 | 43.64 | 151.04 | 8.27 | -7.6 | -27.96 | 0.11 | -8.33 | -31.25 | 79.72 | -39.96 | 26.14 |
| 22Q2 (11) | 58.69 | 96.16 | 69.58 | 1291.06 | 1939.38 | 5349.81 | 7.65 | 108.64 | -50.13 | 7.05 | 130.98 | -36.54 | 1349.75 | 3451.75 | 2215.18 | 1.0 | -31.97 | -76.53 | 0 | 0 | 0 | 1.89 | -6.95 | -53.75 | 6.07 | -44.46 | -71.37 | 35.13 | 70.78 | 415.86 | 8.95 | -2.51 | -31.1 | 0.12 | -7.69 | -7.69 | 132.78 | 32.61 | -23.54 |
| 22Q1 (10) | 29.92 | -35.34 | 625.83 | -70.19 | -122.67 | 92.19 | -88.54 | -94.21 | -1968.69 | -22.76 | -544.76 | -149.29 | -40.27 | -111.32 | 95.54 | 1.47 | 241.86 | 3.52 | 0 | 0 | 0 | 2.04 | 288.02 | 81.05 | 10.93 | -29.67 | -61.01 | 20.57 | -38.98 | -18.15 | 9.18 | -9.02 | -34.66 | 0.13 | -7.14 | -7.14 | 100.13 | -4.91 | 791.96 |
| 21Q4 (9) | 46.27 | 130.66 | 53.47 | 309.56 | 636.87 | 56.68 | -45.59 | -117.2 | -373.91 | -3.53 | 73.38 | -120.35 | 355.83 | 1046.36 | 56.25 | 0.43 | -88.41 | -89.3 | 0 | 0 | 0 | 0.52 | -86.05 | -75.62 | 15.54 | -31.93 | -53.45 | 33.71 | 67.71 | -75.7 | 10.09 | -12.11 | 67.33 | 0.14 | -12.5 | -6.67 | 105.30 | 66.62 | 406.12 |
| 21Q3 (8) | 20.06 | -42.04 | -15.47 | -57.66 | -343.39 | 77.67 | -20.99 | -236.83 | 56.33 | -13.26 | -219.35 | -331.41 | -37.6 | -164.49 | 83.97 | 3.71 | -12.91 | 9.76 | 0 | 0 | 0 | 3.76 | -8.2 | 163.26 | 22.83 | 7.69 | -57.57 | 20.1 | 195.15 | 253.25 | 11.48 | -11.62 | -56.81 | 0.16 | 23.08 | -5.88 | 63.20 | -63.61 | -13.6 |
| 21Q2 (7) | 34.61 | 708.26 | -52.43 | 23.69 | 102.64 | 208.07 | 15.34 | 458.41 | 182.34 | 11.11 | 221.69 | 177.75 | 58.3 | 106.45 | 14.67 | 4.26 | 200.0 | 23.48 | 0 | 0 | 0 | 4.10 | 264.23 | 167.54 | 21.2 | -24.37 | -37.35 | 6.81 | -72.9 | -75.38 | 12.99 | -7.54 | -51.29 | 0.13 | -7.14 | -23.53 | 173.66 | 1300.04 | 30.08 |
| 21Q1 (6) | -5.69 | -118.87 | -107.45 | -898.22 | -554.61 | -329.03 | -4.28 | 55.51 | -128.33 | -9.13 | -152.62 | 4.99 | -903.91 | -496.92 | -292.9 | 1.42 | -64.68 | -61.31 | 0 | 0 | 0 | 1.12 | -47.74 | -46.03 | 28.03 | -16.03 | -1.09 | 25.13 | -81.89 | -35.94 | 14.05 | 133.0 | -49.73 | 0.14 | -6.67 | -17.65 | -14.47 | -169.55 | -112.76 |
| 20Q4 (5) | 30.15 | 27.05 | -79.37 | 197.58 | 176.51 | 11791.12 | -9.62 | 79.98 | 90.96 | 17.35 | 202.79 | 641.45 | 227.73 | 197.1 | 57.65 | 4.02 | 18.93 | -54.63 | 0 | 0 | 0 | 2.15 | 50.67 | -22.45 | 33.38 | -37.96 | -41.89 | 138.73 | 2338.14 | 302.23 | 6.03 | -77.31 | -78.55 | 0.15 | -11.76 | -11.76 | 20.81 | -71.56 | -91.06 |
| 20Q3 (4) | 23.73 | -67.39 | 0.0 | -258.25 | -1078.15 | 0.0 | -48.06 | -157.97 | 0.0 | 5.73 | 43.25 | 0.0 | -234.52 | -561.29 | 0.0 | 3.38 | -2.03 | 0.0 | 0 | 0 | 0.0 | 1.43 | -6.71 | 0.0 | 53.8 | 58.98 | 0.0 | 5.69 | -79.43 | 0.0 | 26.58 | -0.34 | 0.0 | 0.17 | 0.0 | 0.0 | 73.15 | -45.21 | 0.0 |
| 20Q2 (3) | 72.76 | -4.76 | 0.0 | -21.92 | -105.59 | 0.0 | -18.63 | -223.3 | 0.0 | 4.0 | 141.62 | 0.0 | 50.84 | -89.15 | 0.0 | 3.45 | -5.99 | 0.0 | 0 | 0 | 0.0 | 1.53 | -26.52 | 0.0 | 33.84 | 19.41 | 0.0 | 27.66 | -29.49 | 0.0 | 26.67 | -4.58 | 0.0 | 0.17 | 0.0 | 0.0 | 133.50 | 17.69 | 0.0 |
| 20Q1 (2) | 76.4 | -47.72 | 0.0 | 392.18 | 23305.92 | 0.0 | 15.11 | 114.2 | 0.0 | -9.61 | -510.68 | 0.0 | 468.58 | 224.39 | 0.0 | 3.67 | -58.58 | 0.0 | 0 | 0 | 0.0 | 2.08 | -24.91 | 0.0 | 28.34 | -50.66 | 0.0 | 39.23 | 13.74 | 0.0 | 27.95 | -0.57 | 0.0 | 0.17 | 0.0 | 0.0 | 113.44 | -51.28 | 0.0 |
| 19Q4 (1) | 146.14 | 0.0 | 0.0 | -1.69 | 0.0 | 0.0 | -106.44 | 0.0 | 0.0 | 2.34 | 0.0 | 0.0 | 144.45 | 0.0 | 0.0 | 8.86 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.77 | 0.0 | 0.0 | 57.44 | 0.0 | 0.0 | 34.49 | 0.0 | 0.0 | 28.11 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 232.82 | 0.0 | 0.0 |
