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) | 64.25 | -57.1 | -4.28 | 0 | -87.24 | 0 | 1.41 | 0 | 59.97 | -39.83 | 6.88 | 2.38 | -59.3 | 0 | 4.05 | 50.08 | 34.76 | -69.7 | 32.7 | -69.06 | 47.65 | 3.79 | 0.01 | 0.0 | 79.95 | -19.06 |
| 2022 (9) | 149.76 | 2.74 | -50.09 | 0 | -95.33 | 0 | -4.62 | 0 | 99.67 | -12.42 | 6.72 | 27.03 | -42.75 | 0 | 2.70 | -2.26 | 114.71 | 38.91 | 105.69 | 28.19 | 45.91 | 7.14 | 0.01 | 0 | 98.78 | -15.09 |
| 2021 (8) | 145.76 | 206.73 | -31.95 | 0 | -65.94 | 0 | -2.05 | 0 | 113.81 | 0 | 5.29 | -31.12 | -46.52 | 0 | 2.76 | -57.1 | 82.58 | 451.27 | 82.45 | 7327.93 | 42.85 | -3.53 | 0 | 0 | 116.33 | 11.46 |
| 2020 (7) | 47.52 | -27.48 | -65.5 | 0 | 4.41 | 0 | 2.67 | 0 | -17.98 | 0 | 7.68 | -11.21 | -58.65 | 0 | 6.43 | 2.87 | 14.98 | -56.04 | 1.11 | -94.95 | 44.42 | -2.05 | 0 | 0 | 104.37 | 7.25 |
| 2019 (6) | 65.53 | 7.58 | -20.86 | 0 | -31.91 | 0 | -1.05 | 0 | 44.67 | 976.39 | 8.65 | 44.65 | -23.27 | 0 | 6.25 | 36.65 | 34.08 | -2.38 | 21.99 | 21.56 | 45.35 | 7.87 | 0 | 0 | 97.31 | -3.93 |
| 2018 (5) | 60.91 | 31.16 | -56.76 | 0 | -8.36 | 0 | -1.38 | 0 | 4.15 | 0 | 5.98 | -31.34 | -52.33 | 0 | 4.58 | -42.0 | 34.91 | 86.09 | 18.09 | 332.78 | 42.04 | 6.22 | 0 | 0 | 101.30 | -4.55 |
| 2017 (4) | 46.44 | -14.79 | -99.78 | 0 | 55.07 | 191.07 | 0.25 | 0 | -53.34 | 0 | 8.71 | 171.34 | -85.91 | 0 | 7.89 | 162.49 | 18.76 | 17.18 | 4.18 | -70.14 | 39.58 | -0.13 | 0 | 0 | 106.12 | 4.43 |
| 2016 (3) | 54.5 | -4.29 | -83.47 | 0 | 18.92 | -62.34 | -3.44 | 0 | -28.97 | 0 | 3.21 | -43.98 | -87.57 | 0 | 3.01 | -42.23 | 16.01 | -34.36 | 14.0 | -37.64 | 39.63 | 8.99 | 0 | 0 | 101.62 | 4.96 |
| 2015 (2) | 56.94 | 8.66 | -89.63 | 0 | 50.24 | 54.97 | 0.46 | -87.47 | -32.69 | 0 | 5.73 | 51.59 | -125.79 | 0 | 5.20 | 24.68 | 24.39 | 40.98 | 22.45 | 27.05 | 36.36 | 19.1 | 0 | 0 | 96.82 | -10.92 |
| 2014 (1) | 52.4 | 18.04 | -103.28 | 0 | 32.42 | -33.35 | 3.67 | 180.15 | -50.88 | 0 | 3.78 | -64.44 | -111.86 | 0 | 4.17 | -67.3 | 17.3 | 12.41 | 17.67 | 22.79 | 30.53 | 9.31 | 0.01 | 0.0 | 108.69 | 3.65 |
| 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) | 27.22 | 13.04 | 85.8 | 4.23 | 128.24 | -72.8 | -33.22 | -106.21 | -125.99 | 0.56 | 116.77 | 366.67 | 31.45 | 245.6 | 4.14 | 2.04 | 27.5 | -12.07 | -0.15 | 99.09 | 94.09 | 3.72 | 28.52 | -39.27 | 19.68 | -6.37 | 390.77 | 15.59 | -9.1 | 257.57 | 12.55 | 2.45 | 3.72 | 0 | 0 | 0 | 96.73 | 18.1 | 8.68 |
| 24Q2 (19) | 24.08 | 14.07 | 22.23 | -14.98 | -30.26 | -422.84 | -16.11 | -2248.0 | 67.7 | -3.34 | -4.38 | -357.53 | 9.1 | -5.31 | -62.61 | 1.6 | -20.4 | -9.09 | -16.55 | 13.8 | 12.15 | 2.89 | -32.43 | -22.36 | 21.02 | 45.27 | 73.0 | 17.15 | 15.49 | 11.95 | 12.25 | 4.97 | 3.11 | 0 | 0 | 0 | 81.90 | 2.9 | 13.09 |
| 24Q1 (18) | 21.11 | 0.24 | 138.53 | -11.5 | -28.78 | 25.95 | 0.75 | 110.16 | 104.91 | -3.2 | -323.78 | -651.72 | 9.61 | -20.77 | 243.86 | 2.01 | 5.24 | 125.84 | -19.2 | 16.05 | -27.57 | 4.28 | 9.74 | 72.63 | 14.47 | -4.3 | 315.8 | 14.85 | 3.48 | 1208.21 | 11.67 | -4.27 | 1.57 | 0 | 0 | 0 | 79.60 | 0.31 | -8.71 |
| 23Q4 (17) | 21.06 | 43.75 | -13.51 | -8.93 | -157.43 | -143.32 | -7.38 | 49.8 | 55.91 | 1.43 | 1091.67 | 146.55 | 12.13 | -59.83 | -41.34 | 1.91 | -17.67 | -20.08 | -22.87 | -800.39 | -316.58 | 3.90 | -36.27 | -14.27 | 15.12 | 277.06 | -9.52 | 14.35 | 229.13 | 32.75 | 12.19 | 0.74 | -0.41 | 0 | 0 | 0 | 79.35 | -10.84 | -24.88 |
| 23Q3 (16) | 14.65 | -25.63 | -57.74 | 15.55 | 235.13 | 229.91 | -14.7 | 70.52 | 28.61 | 0.12 | 116.44 | 105.31 | 30.2 | 24.08 | 33.04 | 2.32 | 31.82 | 25.41 | -2.54 | 86.52 | 66.75 | 6.12 | 64.31 | 109.47 | 4.01 | -67.0 | -85.3 | 4.36 | -71.54 | -82.9 | 12.1 | 1.85 | 1.85 | 0 | 0 | 0 | 89.00 | 22.89 | -4.04 |
| 23Q2 (15) | 19.7 | 122.6 | -64.54 | 4.64 | 129.88 | 121.12 | -49.87 | -226.16 | -31.13 | -0.73 | -225.86 | 48.59 | 24.34 | 464.37 | -27.54 | 1.76 | 97.75 | 16.56 | -18.84 | -25.18 | 1.52 | 3.73 | 50.23 | 87.06 | 12.15 | 249.14 | -71.71 | 15.32 | 1243.28 | -64.04 | 11.88 | 3.39 | 5.41 | 0 | 0 | 0 | 72.43 | -16.93 | -29.78 |
| 23Q1 (14) | 8.85 | -63.66 | -74.84 | -15.53 | -323.16 | -24.54 | -15.29 | 8.66 | 23.44 | 0.58 | 0.0 | 138.16 | -6.68 | -132.3 | -129.41 | 0.89 | -62.76 | -8.25 | -15.05 | -174.13 | -43.61 | 2.48 | -45.5 | 47.14 | 3.48 | -79.17 | -87.47 | -1.34 | -112.4 | -105.0 | 11.49 | -6.13 | 9.22 | 0 | 0 | 0 | 87.19 | -17.46 | -7.55 |
| 22Q4 (13) | 24.35 | -29.77 | -51.69 | -3.67 | 69.34 | 33.03 | -16.74 | 18.7 | 39.15 | 0.58 | 125.66 | 207.41 | 20.68 | -8.9 | -53.96 | 2.39 | 29.19 | 75.74 | -5.49 | 28.14 | 2.49 | 4.55 | 55.71 | 107.06 | 16.71 | -38.72 | -47.83 | 10.81 | -57.61 | -65.31 | 12.24 | 3.03 | 15.58 | 0 | 0 | 0 | 105.64 | 13.9 | -12.49 |
| 22Q3 (12) | 34.67 | -37.6 | 5.54 | -11.97 | 45.52 | -237.18 | -20.59 | 45.86 | 3.01 | -2.26 | -59.15 | -769.23 | 22.7 | -32.42 | -22.53 | 1.85 | 22.52 | 51.64 | -7.64 | 60.06 | 17.85 | 2.92 | 46.73 | 22.12 | 27.27 | -36.51 | 16.39 | 25.5 | -40.14 | -4.67 | 11.88 | 5.41 | 10.61 | 0 | 0 | 0 | 92.75 | -10.07 | 5.85 |
| 22Q2 (11) | 55.56 | 57.93 | 27.46 | -21.97 | -76.18 | -311.42 | -38.03 | -90.44 | -104.46 | -1.42 | 6.58 | -3450.0 | 33.59 | 47.91 | -12.18 | 1.51 | 55.67 | 196.08 | -19.13 | -82.54 | -98.44 | 1.99 | 18.17 | 69.83 | 42.95 | 54.66 | 149.27 | 42.6 | 59.07 | 172.38 | 11.27 | 7.13 | 5.23 | 0 | 0 | 0 | 103.14 | 9.35 | -37.65 |
| 22Q1 (10) | 35.18 | -30.2 | 85.94 | -12.47 | -127.55 | 29.07 | -19.97 | 27.41 | -1526.43 | -1.52 | -181.48 | -24.59 | 22.71 | -49.44 | 1594.78 | 0.97 | -28.68 | -55.91 | -10.48 | -86.15 | 52.26 | 1.69 | -23.31 | -72.89 | 27.77 | -13.3 | 180.79 | 26.78 | -14.06 | 200.9 | 10.52 | -0.66 | -2.68 | 0 | 0 | 0 | 94.32 | -21.87 | -1.75 |
| 21Q4 (9) | 50.4 | 53.42 | 220.0 | -5.48 | -54.37 | 34.53 | -27.51 | -29.58 | -309.99 | -0.54 | -107.69 | -131.95 | 44.92 | 53.31 | 508.67 | 1.36 | 11.48 | -3.55 | -5.63 | 39.46 | 34.07 | 2.20 | -8.16 | -48.71 | 32.03 | 36.71 | 398.13 | 31.16 | 16.49 | 631.46 | 10.59 | -1.4 | -3.99 | 0 | 0 | 0 | 120.72 | 37.77 | 17.19 |
| 21Q3 (8) | 32.85 | -24.64 | 166.64 | -3.55 | 33.52 | 63.96 | -21.23 | -14.14 | -424.2 | -0.26 | -550.0 | -176.47 | 29.3 | -23.4 | 1086.23 | 1.22 | 139.22 | -14.08 | -9.3 | 3.53 | -6.16 | 2.39 | 104.06 | -47.19 | 23.43 | 35.98 | 359.41 | 26.75 | 71.04 | 2186.32 | 10.74 | 0.28 | -5.04 | 0 | 0 | 0 | 87.62 | -47.03 | -11.24 |
| 21Q2 (7) | 43.59 | 130.39 | 338.97 | -5.34 | 69.62 | 75.48 | -18.6 | -1428.57 | -337.85 | -0.04 | 96.72 | -105.13 | 38.25 | 2754.48 | 422.78 | 0.51 | -76.82 | -80.53 | -9.64 | 56.08 | 48.03 | 1.17 | -81.14 | -87.8 | 17.23 | 74.22 | 1335.83 | 15.64 | 75.73 | 612.79 | 10.71 | -0.93 | -4.12 | 0 | 0 | 0 | 165.43 | 72.33 | 35.27 |
| 21Q1 (6) | 18.92 | 20.13 | 98.53 | -17.58 | -110.04 | 31.06 | 1.4 | 120.86 | -80.93 | -1.22 | -172.19 | -713.33 | 1.34 | -81.84 | 108.39 | 2.2 | 56.03 | -1.79 | -21.95 | -157.03 | 3.73 | 6.22 | 45.09 | -22.52 | 9.89 | 53.81 | 337.61 | 8.9 | 108.92 | 800.79 | 10.81 | -1.99 | -0.92 | 0 | 0 | 0 | 95.99 | -6.81 | -2.9 |
| 20Q4 (5) | 15.75 | 27.84 | 27.63 | -8.37 | 15.03 | -154.28 | -6.71 | -65.68 | 60.2 | 1.69 | 397.06 | 425.0 | 7.38 | 198.79 | -73.41 | 1.41 | -0.7 | -62.5 | -8.54 | 2.51 | -371.82 | 4.29 | -5.44 | -61.1 | 6.43 | 26.08 | -23.63 | 4.26 | 264.1 | -3.62 | 11.03 | -2.48 | -1.61 | 0 | 0 | 0 | 103.01 | 4.35 | 30.47 |
| 20Q3 (4) | 12.32 | 24.07 | 0.0 | -9.85 | 54.78 | 0.0 | -4.05 | -151.79 | 0.0 | 0.34 | -56.41 | 0.0 | 2.47 | 120.84 | 0.0 | 1.42 | -45.8 | 0.0 | -8.76 | 52.78 | 0.0 | 4.53 | -52.86 | 0.0 | 5.1 | 325.0 | 0.0 | 1.17 | 138.36 | 0.0 | 11.31 | 1.25 | 0.0 | 0 | 0 | 0.0 | 98.72 | -19.28 | 0.0 |
| 20Q2 (3) | 9.93 | 4.2 | 0.0 | -21.78 | 14.59 | 0.0 | 7.82 | 6.54 | 0.0 | 0.78 | 620.0 | 0.0 | -11.85 | 25.8 | 0.0 | 2.62 | 16.96 | 0.0 | -18.55 | 18.64 | 0.0 | 9.61 | 19.8 | 0.0 | 1.2 | -46.9 | 0.0 | -3.05 | -140.16 | 0.0 | 11.17 | 2.38 | 0.0 | 0 | 0 | 0.0 | 122.29 | 23.7 | 0.0 |
| 20Q1 (2) | 9.53 | -22.77 | 0.0 | -25.5 | -265.37 | 0.0 | 7.34 | 143.53 | 0.0 | -0.15 | 71.15 | 0.0 | -15.97 | -157.53 | 0.0 | 2.24 | -40.43 | 0.0 | -22.8 | -1159.67 | 0.0 | 8.03 | -27.15 | 0.0 | 2.26 | -73.16 | 0.0 | -1.27 | -128.73 | 0.0 | 10.91 | -2.68 | 0.0 | 0 | 0 | 0.0 | 98.86 | 25.22 | 0.0 |
| 19Q4 (1) | 12.34 | 0.0 | 0.0 | 15.42 | 0.0 | 0.0 | -16.86 | 0.0 | 0.0 | -0.52 | 0.0 | 0.0 | 27.76 | 0.0 | 0.0 | 3.76 | 0.0 | 0.0 | -1.81 | 0.0 | 0.0 | 11.02 | 0.0 | 0.0 | 8.42 | 0.0 | 0.0 | 4.42 | 0.0 | 0.0 | 11.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 78.95 | 0.0 | 0.0 |
