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) | 166.95 | -39.84 | -74.58 | 0 | -225.18 | 0 | 5.68 | 0 | 92.37 | -37.91 | 0.65 | 20.37 | -0.74 | 0 | 0.12 | 12.73 | 214.96 | 4.7 | 64.51 | -17.55 | 2.58 | 12.17 | 142.2 | 5.79 | 79.77 | -38.21 |
| 2023 (9) | 277.51 | 182.4 | -128.75 | 0 | -138.72 | 0 | -71.72 | 0 | 148.76 | -13.98 | 0.54 | 14.89 | 0 | 0 | 0.11 | -14.35 | 205.32 | 106.98 | 78.24 | 107.59 | 2.3 | 3.14 | 134.42 | 0.22 | 129.10 | 128.65 |
| 2022 (8) | 98.27 | -63.44 | 74.67 | 0 | -223.49 | 0 | 4.61 | -22.26 | 172.94 | -4.19 | 0.47 | 30.56 | 0 | 0 | 0.13 | 6.28 | 99.2 | 198.98 | 37.69 | 4.38 | 2.23 | 1.83 | 134.13 | -4.47 | 56.46 | -62.46 |
| 2021 (7) | 268.76 | 0 | -88.26 | 0 | 29.18 | 0 | 5.93 | 0 | 180.5 | 0 | 0.36 | 20.0 | 0 | 0 | 0.12 | 55.37 | 33.18 | -71.9 | 36.11 | -38.2 | 2.19 | 3.3 | 140.4 | 0.55 | 150.40 | 0 |
| 2020 (6) | -15.32 | 0 | 8.21 | 0 | -149.09 | 0 | -7.0 | 0 | -7.11 | 0 | 0.3 | -55.22 | 0 | 0 | 0.08 | -45.65 | 118.07 | -42.44 | 58.43 | -27.03 | 2.12 | 4.95 | 139.63 | 1.19 | -7.65 | 0 |
| 2019 (5) | 285.46 | 8.88 | -127.61 | 0 | -64.62 | 0 | 2.28 | 280.0 | 157.85 | -27.79 | 0.67 | 157.69 | 0 | 0 | 0.14 | 146.34 | 205.12 | 7.14 | 80.07 | -25.14 | 2.02 | 461.11 | 137.99 | 0.43 | 129.71 | 21.07 |
| 2018 (4) | 262.17 | 21.34 | -43.56 | 0 | -221.01 | 0 | 0.6 | 0 | 218.61 | -38.39 | 0.26 | -27.78 | 0 | 0 | 0.06 | -30.93 | 191.45 | 7.83 | 106.96 | 100.3 | 0.36 | -2.7 | 137.4 | -0.91 | 107.13 | -4.59 |
| 2017 (3) | 216.06 | 264.35 | 138.78 | -49.24 | -285.34 | 0 | -3.08 | 0 | 354.84 | 6.65 | 0.36 | 28.57 | 0 | 0 | 0.08 | 20.21 | 177.55 | 29.61 | 53.4 | 28.71 | 0.37 | 12.12 | 138.66 | -11.59 | 112.28 | 276.15 |
| 2016 (2) | 59.3 | -74.17 | 273.41 | 0 | -351.77 | 0 | -155.46 | 0 | 332.71 | 162.91 | 0.28 | 21.74 | 0 | 0 | 0.07 | 55.58 | 136.99 | -33.36 | 41.49 | -80.12 | 0.33 | 0.0 | 156.84 | -23.83 | 29.85 | -46.04 |
| 2015 (1) | 229.54 | 3.4 | -102.99 | 0 | -118.5 | 0 | -187.62 | 0 | 126.55 | 370.1 | 0.23 | 53.33 | 0 | 0 | 0.04 | 13.77 | 205.56 | 72.88 | 208.73 | 277.18 | 0.33 | 6.45 | 205.9 | 21.25 | 55.32 | -43.82 |
| 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) | 86.31 | 252.86 | 13.82 | -90.78 | -172.61 | -150.84 | -66.24 | 53.27 | -55300.0 | 0.41 | -81.36 | 100.55 | -4.47 | -102.99 | -111.28 | 0.15 | 275.0 | -37.5 | -0.79 | -1087.5 | 0 | 0.11 | 269.78 | -38.75 | 53.03 | 3.86 | -3.51 | 13.51 | -2.45 | -52.21 | 0.67 | 4.69 | 13.56 | 35.55 | 0.03 | 3.52 | 173.56 | 254.99 | 44.65 |
| 24Q3 (19) | 24.46 | -34.77 | -65.65 | 125.02 | 603.3 | 1498.43 | -141.74 | -746.21 | -262.51 | 2.2 | 1016.67 | -57.03 | 149.48 | 1080.73 | 140.09 | 0.04 | -80.95 | 0.0 | 0.08 | 500.0 | 0 | 0.03 | -81.13 | -7.99 | 51.06 | -1.81 | 6.13 | 13.85 | -13.87 | 11.33 | 0.64 | 0.0 | 12.28 | 35.54 | -0.06 | 6.06 | 48.89 | -31.84 | -68.06 |
| 24Q2 (18) | 37.5 | 100.86 | -36.56 | -24.84 | 70.42 | 62.54 | -16.75 | -3541.3 | 83.21 | -0.24 | -107.25 | 76.7 | 12.66 | 119.38 | 275.83 | 0.21 | -16.0 | -8.7 | -0.02 | -100.0 | 0 | 0.16 | -14.38 | -14.37 | 52.0 | -11.67 | 3.59 | 16.08 | -23.68 | -1.17 | 0.64 | 1.59 | 12.28 | 35.56 | 0.06 | 6.24 | 71.73 | 119.91 | -38.95 |
| 24Q1 (17) | 18.67 | -75.38 | -73.84 | -83.98 | -132.05 | -385.15 | -0.46 | -483.33 | 0 | 3.31 | 104.42 | 471.91 | -65.31 | -264.76 | -220.81 | 0.25 | 4.17 | 733.33 | -0.01 | 0 | 0 | 0.19 | 2.52 | 656.78 | 58.87 | 7.11 | 13.08 | 21.07 | -25.47 | -0.94 | 0.63 | 6.78 | 10.53 | 35.54 | 3.49 | 7.37 | 32.62 | -72.82 | -74.89 |
| 23Q4 (16) | 75.83 | 6.5 | 21.66 | -36.19 | -304.81 | 42.56 | 0.12 | 100.31 | 250.0 | -74.92 | -1563.28 | -20348.65 | 39.64 | -36.33 | 5929.41 | 0.24 | 500.0 | 300.0 | 0 | 0 | 0 | 0.18 | 455.48 | 255.37 | 54.96 | 14.24 | 17.94 | 28.27 | 127.25 | 73.86 | 0.59 | 3.51 | 3.51 | 34.34 | 2.48 | 1.54 | 119.98 | -21.61 | -2.5 |
| 23Q3 (15) | 71.2 | 20.45 | 19.46 | -8.94 | 86.52 | 80.52 | -39.1 | 60.8 | 8.35 | 5.12 | 597.09 | -13.37 | 62.26 | 964.72 | 354.45 | 0.04 | -82.61 | -69.23 | 0 | 0 | 0 | 0.03 | -82.44 | -75.31 | 48.11 | -4.16 | 72.5 | 12.44 | -23.54 | -4.89 | 0.57 | 0.0 | 1.79 | 33.51 | 0.12 | -0.71 | 153.05 | 30.27 | 21.7 |
| 23Q2 (14) | 59.11 | -17.18 | 184.36 | -66.31 | -283.07 | -155.64 | -99.74 | 0 | 44.82 | -1.03 | -15.73 | 47.98 | -7.2 | -113.32 | -114.66 | 0.23 | 666.67 | -4.17 | 0 | 0 | 0 | 0.19 | 656.7 | -48.1 | 50.2 | -3.57 | 15112.12 | 16.27 | -23.51 | 485.25 | 0.57 | 0.0 | 3.64 | 33.47 | 1.12 | -0.45 | 117.49 | -9.56 | 161.96 |
| 23Q1 (13) | 71.37 | 14.5 | 53.81 | -17.31 | 72.53 | -126.87 | 0 | 100.0 | -100.0 | -0.89 | -340.54 | -396.67 | 54.06 | 8050.0 | -51.22 | 0.03 | -50.0 | -25.0 | 0 | 0 | 0 | 0.02 | -51.86 | -44.5 | 52.06 | 11.72 | 113.54 | 21.27 | 30.81 | 281.18 | 0.57 | 0.0 | 1.79 | 33.1 | -2.13 | 0.49 | 129.91 | 5.56 | 9.41 |
| 22Q4 (12) | 62.33 | 4.58 | 26.05 | -63.01 | -37.28 | 60.72 | -0.08 | 99.81 | 99.95 | 0.37 | -93.74 | 114.8 | -0.68 | -104.96 | 99.39 | 0.06 | -53.85 | -71.43 | 0 | 0 | 0 | 0.05 | -61.41 | -76.43 | 46.6 | 67.08 | 63.17 | 16.26 | 24.31 | 79.67 | 0.57 | 1.79 | 3.64 | 33.82 | 0.21 | -3.95 | 123.06 | -2.15 | 11.51 |
| 22Q3 (11) | 59.6 | 185.06 | -57.31 | -45.9 | -138.52 | 28.18 | -42.66 | 76.4 | -123.73 | 5.91 | 398.48 | 16.8 | 13.7 | -72.1 | -81.9 | 0.13 | -45.83 | 225.0 | 0 | 0 | 0 | 0.13 | -63.08 | 53.13 | 27.89 | 8351.52 | 237.8 | 13.08 | 370.5 | 56.09 | 0.56 | 1.82 | 3.7 | 33.75 | 0.39 | -3.82 | 125.76 | 166.32 | -60.35 |
| 22Q2 (10) | -70.07 | -251.01 | -176.37 | 119.17 | 84.99 | 32.28 | -180.76 | -1807700.0 | -75216.67 | -1.98 | -760.0 | -350.0 | 49.1 | -55.69 | -73.0 | 0.24 | 500.0 | 242.86 | 0 | 0 | 0 | 0.36 | 709.18 | 213.85 | 0.33 | -98.65 | 104.8 | 2.78 | -50.18 | -43.61 | 0.55 | -1.79 | 0.0 | 33.62 | 2.06 | -4.24 | -189.63 | -259.72 | -183.89 |
| 22Q1 (9) | 46.4 | -6.17 | 485.7 | 64.42 | 140.16 | 40.2 | 0.01 | 100.01 | -97.78 | 0.3 | 112.0 | -92.11 | 110.82 | 199.88 | 226.71 | 0.04 | -80.95 | -20.0 | 0 | 0 | 0 | 0.04 | -79.55 | -12.2 | 24.38 | -14.64 | -23.16 | 5.58 | -38.34 | -59.39 | 0.56 | 1.82 | 1.82 | 32.94 | -6.45 | -5.89 | 118.73 | 7.59 | 586.47 |
| 21Q4 (8) | 49.45 | -64.58 | 7.64 | -160.4 | -150.98 | -206.69 | -150.79 | -183.89 | -377075.0 | -2.5 | -149.41 | 73.38 | -110.95 | -246.58 | -1644.5 | 0.21 | 425.0 | 23.53 | 0 | 0 | 0 | 0.22 | 150.69 | 47.31 | 28.56 | 241.11 | -35.21 | 9.05 | 8.0 | -64.74 | 0.55 | 1.85 | 1.85 | 35.21 | 0.34 | 0.69 | 110.35 | -65.21 | 46.96 |
| 21Q3 (7) | 139.6 | 52.15 | 720.44 | -63.91 | -170.94 | -215.93 | 179.75 | 74995.83 | 359.94 | 5.06 | 1250.0 | -18.39 | 75.69 | -58.38 | 131.96 | 0.04 | -42.86 | -20.0 | 0 | 0 | 0 | 0.09 | -24.33 | 80.95 | -20.24 | -194.19 | -159.62 | 8.38 | 69.98 | -50.97 | 0.54 | -1.82 | 1.89 | 35.09 | -0.06 | 0.37 | 317.20 | 40.33 | 841.26 |
| 21Q2 (6) | 91.75 | 862.68 | 220.88 | 90.09 | 96.06 | -21.59 | -0.24 | -153.33 | -241.18 | -0.44 | -111.58 | -283.33 | 181.84 | 436.08 | 366.38 | 0.07 | 40.0 | 40.0 | 0 | 0 | 0 | 0.11 | 126.38 | 74.48 | -6.88 | -121.68 | -169.71 | 4.93 | -64.12 | 12.56 | 0.55 | 0.0 | 3.77 | 35.11 | 0.31 | 0.6 | 226.04 | 1026.15 | 218.56 |
| 21Q1 (5) | -12.03 | -126.19 | -132.38 | 45.95 | 187.86 | 141.96 | 0.45 | 1025.0 | 100.56 | 3.8 | 140.47 | 193.6 | 33.92 | 633.33 | 146.88 | 0.05 | -70.59 | 25.0 | 0 | 0 | 0 | 0.05 | -65.7 | 21.62 | 31.73 | -28.02 | 5.17 | 13.74 | -46.47 | 21.59 | 0.55 | 1.85 | 3.77 | 35.0 | 0.09 | 0.55 | -24.41 | -132.5 | -130.64 |
| 20Q4 (4) | 45.94 | 304.18 | 0.0 | -52.3 | -194.87 | 0.0 | 0.04 | 100.06 | 0.0 | -9.39 | -251.45 | 0.0 | -6.36 | -119.49 | 0.0 | 0.17 | 240.0 | 0.0 | 0 | 0 | 0.0 | 0.15 | 207.94 | 0.0 | 44.08 | 29.84 | 0.0 | 25.67 | 50.2 | 0.0 | 0.54 | 1.89 | 0.0 | 34.97 | 0.03 | 0.0 | 75.09 | 275.48 | 0.0 |
| 20Q3 (3) | -22.5 | 70.36 | 0.0 | 55.13 | -52.01 | 0.0 | -69.15 | -40776.47 | 0.0 | 6.2 | 2483.33 | 0.0 | 32.63 | -16.31 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.05 | -27.04 | 0.0 | 33.95 | 243.97 | 0.0 | 17.09 | 290.18 | 0.0 | 0.53 | 0.0 | 0.0 | 34.96 | 0.17 | 0.0 | -42.79 | 77.56 | 0.0 |
| 20Q2 (2) | -75.9 | -304.31 | 0.0 | 114.89 | 204.92 | 0.0 | 0.17 | 100.21 | 0.0 | 0.24 | 105.91 | 0.0 | 38.99 | 153.89 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | 0.07 | 57.79 | 0.0 | 9.87 | -67.29 | 0.0 | 4.38 | -61.24 | 0.0 | 0.53 | 0.0 | 0.0 | 34.9 | 0.26 | 0.0 | -190.66 | -339.36 | 0.0 |
| 20Q1 (1) | 37.15 | 0.0 | 0.0 | -109.5 | 0.0 | 0.0 | -80.16 | 0.0 | 0.0 | -4.06 | 0.0 | 0.0 | -72.35 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 30.17 | 0.0 | 0.0 | 11.3 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 34.81 | 0.0 | 0.0 | 79.65 | 0.0 | 0.0 |
