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) | 424.28 | 3.41 | -1088.86 | 0 | 820.3 | 0 | 25.79 | 476.96 | -664.58 | 0 | 2.49 | 9.21 | 1.16 | 0 | 0.03 | -32.33 | 152.64 | 86.15 | 91.12 | 127.12 | 10.48 | 133.93 | 3.59 | 235.51 | 403.35 | -55.1 |
| 2023 (9) | 410.28 | 0 | -7.39 | 0 | -229.57 | 0 | 4.47 | 221.58 | 402.89 | 0 | 2.28 | -26.45 | -1.29 | 0 | 0.04 | -29.34 | 82.0 | -30.41 | 40.12 | -47.42 | 4.48 | 17.89 | 1.07 | 84.48 | 898.36 | 0 |
| 2022 (8) | -60.39 | 0 | -49.55 | 0 | 86.33 | -44.66 | 1.39 | -29.8 | -109.94 | 0 | 3.1 | 81.29 | 0.18 | -60.87 | 0.05 | 42.15 | 117.83 | 11.61 | 76.31 | -3.69 | 3.8 | 9.2 | 0.58 | 107.14 | -74.84 | 0 |
| 2021 (7) | -129.8 | 0 | -9.93 | 0 | 156.0 | 376.48 | 1.98 | 0 | -139.73 | 0 | 1.71 | 61.32 | 0.46 | 0 | 0.04 | 27.2 | 105.57 | 98.59 | 79.23 | 108.83 | 3.48 | 17.17 | 0.28 | 115.38 | -156.40 | 0 |
| 2020 (6) | -16.56 | 0 | -2.58 | 0 | 32.74 | 0 | -0.76 | 0 | -19.14 | 0 | 1.06 | -3.64 | -0.25 | 0 | 0.03 | -8.54 | 53.16 | 1.2 | 37.94 | 49.9 | 2.97 | 3.12 | 0.13 | 30.0 | -40.35 | 0 |
| 2019 (5) | 28.67 | 0 | -0.42 | 0 | -26.53 | 0 | -3.26 | 0 | 28.25 | 282400.0 | 1.1 | -34.52 | -0.13 | 0 | 0.03 | -46.59 | 52.53 | -0.02 | 25.31 | -8.89 | 2.88 | 246.99 | 0.1 | -9.09 | 101.34 | 0 |
| 2018 (4) | -2.2 | 0 | 2.21 | 0 | 7.38 | -65.25 | -0.16 | 0 | 0.01 | 0 | 1.68 | 71.43 | -0.74 | 0 | 0.06 | 18.76 | 52.54 | 34.1 | 27.78 | 10.24 | 0.83 | 31.75 | 0.11 | 0.0 | -7.66 | 0 |
| 2017 (3) | -9.71 | 0 | -8.1 | 0 | 21.24 | -60.54 | -0.63 | 0 | -17.81 | 0 | 0.98 | 145.0 | -1.14 | 0 | 0.05 | 86.44 | 39.18 | 59.2 | 25.2 | 48.32 | 0.63 | 3.28 | 0.11 | -15.38 | -37.43 | 0 |
| 2016 (2) | -48.11 | 0 | -0.42 | 0 | 53.83 | 50.53 | 0.75 | 275.0 | -48.53 | 0 | 0.4 | -36.51 | -0.95 | 0 | 0.03 | -49.96 | 24.61 | -0.61 | 16.99 | -14.32 | 0.61 | -7.58 | 0.13 | -35.0 | -271.35 | 0 |
| 2015 (1) | -31.11 | 0 | -4.41 | 0 | 35.76 | 3.65 | 0.2 | 100.0 | -35.52 | 0 | 0.63 | 12.5 | -5.17 | 0 | 0.06 | 6.73 | 24.76 | 0.57 | 19.83 | 7.95 | 0.66 | 11.86 | 0.2 | -16.67 | -150.36 | 0 |
| 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) | 188.55 | 451.38 | 142.6 | -0.22 | -113.25 | -113.5 | -188.19 | -41720.0 | -330.48 | 11.72 | 88.12 | 641.77 | 188.33 | 462.17 | 137.34 | 0.62 | -42.59 | 77.14 | 0.43 | 59.26 | 130.94 | 0.02 | -42.73 | 28.32 | 42.16 | 1.01 | 119.93 | 25.36 | -10.58 | 142.91 | 3.14 | 0.0 | 170.69 | 1.1 | 0.92 | 292.86 | 636.99 | 486.87 | -2.63 |
| 24Q3 (19) | -53.66 | -121.36 | -138.9 | 1.66 | 100.14 | 50.91 | -0.45 | -100.06 | 99.66 | 6.23 | -41.17 | 84.87 | -52.0 | 94.36 | -137.4 | 1.08 | 96.36 | 1250.0 | 0.27 | 0.0 | 170.0 | 0.04 | 83.13 | 764.29 | 41.74 | -2.11 | 84.77 | 28.36 | 31.91 | 121.56 | 3.14 | 0.96 | 173.04 | 1.09 | -2.68 | 289.29 | -164.65 | -116.86 | -116.98 |
| 24Q2 (18) | 251.22 | 558.16 | 71.77 | -1172.66 | -1523.65 | -13286.53 | 807.26 | 300.27 | 670.3 | 10.59 | 486.5 | 1554.69 | -921.44 | -864.43 | -770.19 | 0.55 | 129.17 | -55.65 | 0.27 | 35.0 | 400.0 | 0.02 | 81.2 | -78.62 | 42.64 | 63.31 | 108.92 | 21.5 | 35.22 | 122.8 | 3.11 | 185.32 | 182.73 | 1.12 | 286.21 | 330.77 | 976.37 | 342.01 | -26.5 |
| 24Q1 (17) | 38.17 | -50.89 | -21.07 | 82.37 | 4953.37 | 6201.48 | 201.68 | 147.01 | 632.84 | -2.74 | -273.42 | -146.85 | 120.54 | 51.91 | 156.41 | 0.24 | -31.43 | -61.29 | 0.2 | 114.39 | 150.0 | 0.01 | -32.48 | -75.87 | 26.11 | 36.2 | 31.67 | 15.9 | 52.3 | 119.92 | 1.09 | -6.03 | 0.93 | 0.29 | 3.57 | 20.83 | 220.89 | -66.24 | -60.95 |
| 23Q4 (16) | 77.72 | -43.66 | -19.98 | 1.63 | 48.18 | 110.32 | 81.65 | 161.94 | 181.28 | 1.58 | -53.12 | 136.83 | 79.35 | -42.93 | -2.43 | 0.35 | 337.5 | -58.82 | -1.39 | -1490.0 | -3.73 | 0.02 | 285.76 | -65.82 | 19.17 | -15.14 | -27.03 | 10.44 | -18.44 | -9.06 | 1.16 | 0.87 | 4.5 | 0.28 | 0.0 | 12.0 | 654.21 | -32.52 | -13.51 |
| 23Q3 (15) | 137.95 | -5.68 | 3497.78 | 1.1 | 112.56 | 103.56 | -131.82 | 6.87 | -449.93 | 3.37 | 426.56 | -19.95 | 139.05 | 1.13 | 497.29 | 0.08 | -93.55 | -95.7 | 0.1 | 211.11 | -93.24 | 0.00 | -95.47 | -96.0 | 22.59 | 10.68 | -22.66 | 12.8 | 32.64 | -37.8 | 1.15 | 4.55 | 18.56 | 0.28 | 7.69 | 100.0 | 969.43 | -27.02 | 5279.05 |
| 23Q2 (14) | 146.25 | 202.42 | 191.18 | -8.76 | -548.89 | -1008.86 | -141.55 | -273.98 | -191.01 | 0.64 | 157.66 | -80.37 | 137.49 | 192.47 | 185.3 | 1.24 | 100.0 | 490.48 | -0.09 | -212.5 | -169.23 | 0.11 | 104.5 | 554.12 | 20.41 | 2.92 | -36.6 | 9.65 | 33.47 | -56.26 | 1.1 | 1.85 | 29.41 | 0.26 | 8.33 | 188.89 | 1328.34 | 134.85 | 290.47 |
| 23Q1 (13) | 48.36 | -50.21 | 595.83 | -1.35 | 91.45 | 33.5 | -37.85 | 62.32 | -489.56 | -1.11 | 74.13 | 37.99 | 47.01 | -42.2 | 855.49 | 0.62 | -27.06 | 226.32 | 0.08 | 105.97 | 180.0 | 0.05 | -4.37 | 247.62 | 19.83 | -24.51 | -34.25 | 7.23 | -37.02 | -67.4 | 1.08 | -2.7 | 24.14 | 0.24 | -4.0 | 166.67 | 565.61 | -25.22 | 1783.21 |
| 22Q4 (12) | 97.12 | 2492.12 | 1493.4 | -15.79 | 48.97 | -412.66 | -100.46 | -366.68 | -808.46 | -4.29 | -201.9 | -232.82 | 81.33 | 332.37 | 909.25 | 0.85 | -54.3 | 37.1 | -1.34 | -190.54 | -3450.0 | 0.05 | -54.82 | 12.36 | 26.27 | -10.07 | -10.65 | 11.48 | -44.22 | -45.54 | 1.11 | 14.43 | 48.0 | 0.25 | 78.57 | 127.27 | 756.39 | 4140.89 | 2480.93 |
| 22Q3 (11) | -4.06 | 97.47 | 87.01 | -30.94 | -3816.46 | -1394.69 | 37.67 | -75.78 | 37.38 | 4.21 | 29.14 | 777.08 | -35.0 | 78.29 | -5.04 | 1.86 | 785.71 | 402.7 | 1.48 | 1038.46 | 1245.45 | 0.12 | 640.35 | 284.63 | 29.21 | -9.26 | 0.17 | 20.58 | -6.71 | -10.72 | 0.97 | 14.12 | -1.02 | 0.14 | 55.56 | 55.56 | -18.72 | 97.32 | 85.55 |
| 22Q2 (10) | -160.4 | -2407.91 | -344.2 | -0.79 | 61.08 | 83.98 | 155.54 | 2522.74 | 263.67 | 3.26 | 282.12 | 259.02 | -161.19 | -3376.22 | -292.76 | 0.21 | 10.53 | -44.74 | 0.13 | 230.0 | 85.71 | 0.02 | 8.68 | -56.64 | 32.19 | 6.73 | 19.84 | 22.06 | -0.54 | 10.24 | 0.85 | -2.3 | -3.41 | 0.09 | 0.0 | 125.0 | -697.39 | -2421.96 | -304.22 |
| 22Q1 (9) | 6.95 | 199.71 | 112.53 | -2.03 | 34.09 | -1453.33 | -6.42 | -145.28 | -108.96 | -1.79 | -155.42 | -642.42 | 4.92 | 148.96 | 108.9 | 0.19 | -69.35 | -42.42 | -0.1 | -350.0 | -141.67 | 0.01 | -69.09 | -56.06 | 30.16 | 2.59 | 49.68 | 22.18 | 5.22 | 46.89 | 0.87 | 16.0 | -1.14 | 0.09 | -18.18 | 125.0 | 30.03 | 194.54 | 108.68 |
| 21Q4 (8) | -6.97 | 77.7 | 69.32 | -3.08 | -48.79 | -438.46 | 14.18 | -48.29 | -12.31 | 3.23 | 572.92 | 456.9 | -10.05 | 69.84 | 53.92 | 0.62 | 67.57 | 5.08 | 0.04 | -63.64 | 104.4 | 0.05 | 54.66 | -11.17 | 29.4 | 0.82 | 87.5 | 21.08 | -8.55 | 70.41 | 0.75 | -23.47 | 1.35 | 0.11 | 22.22 | 175.0 | -31.77 | 75.48 | 81.61 |
| 21Q3 (7) | -31.25 | 13.46 | -258.23 | -2.07 | 58.01 | 48.89 | 27.42 | -35.89 | 255.44 | 0.48 | 123.41 | 132.88 | -33.32 | 18.81 | -312.23 | 0.37 | -2.63 | 131.25 | 0.11 | 57.14 | -75.56 | 0.03 | -16.54 | 78.36 | 29.16 | 8.56 | 107.25 | 23.05 | 15.19 | 100.09 | 0.98 | 11.36 | 30.67 | 0.09 | 125.0 | 125.0 | -129.56 | 24.9 | -180.75 |
| 21Q2 (6) | -36.11 | 34.89 | -134.05 | -4.93 | -3386.67 | 0 | 42.77 | -40.3 | 125.13 | -2.05 | -721.21 | -325.27 | -41.04 | 25.8 | -138.7 | 0.38 | 15.15 | 137.5 | 0.07 | -70.83 | -50.0 | 0.04 | 10.13 | 73.83 | 26.86 | 33.3 | 126.48 | 20.01 | 32.52 | 153.61 | 0.88 | 0.0 | 20.55 | 0.04 | 0.0 | 33.33 | -172.53 | 50.16 | -114.07 |
| 21Q1 (5) | -55.46 | -144.1 | 53.64 | 0.15 | -83.52 | -73.21 | 71.64 | 343.04 | -64.95 | 0.33 | -43.1 | 141.77 | -55.31 | -153.6 | 53.55 | 0.33 | -44.07 | 120.0 | 0.24 | 126.37 | 242.86 | 0.03 | -37.51 | 74.56 | 20.15 | 28.51 | 74.46 | 15.1 | 22.07 | 145.13 | 0.88 | 18.92 | 17.33 | 0.04 | 0.0 | 33.33 | -346.19 | -100.37 | 79.92 |
| 20Q4 (4) | -22.72 | -215.04 | 0.0 | 0.91 | 122.47 | 0.0 | 16.17 | 191.67 | 0.0 | 0.58 | 139.73 | 0.0 | -21.81 | -238.92 | 0.0 | 0.59 | 268.75 | 0.0 | -0.91 | -302.22 | 0.0 | 0.05 | 210.52 | 0.0 | 15.68 | 11.44 | 0.0 | 12.37 | 7.38 | 0.0 | 0.74 | -1.33 | 0.0 | 0.04 | 0.0 | 0.0 | -172.78 | -207.69 | 0.0 |
| 20Q3 (3) | 19.75 | -81.38 | 0.0 | -4.05 | 0 | 0.0 | -17.64 | 89.64 | 0.0 | -1.46 | -260.44 | 0.0 | 15.7 | -85.2 | 0.0 | 0.16 | 0.0 | 0.0 | 0.45 | 221.43 | 0.0 | 0.02 | -18.66 | 0.0 | 14.07 | 18.63 | 0.0 | 11.52 | 46.01 | 0.0 | 0.75 | 2.74 | 0.0 | 0.04 | 33.33 | 0.0 | 160.44 | -86.91 | 0.0 |
| 20Q2 (2) | 106.05 | 188.64 | 0.0 | 0 | -100.0 | 0.0 | -170.19 | -183.26 | 0.0 | 0.91 | 215.19 | 0.0 | 106.05 | 189.06 | 0.0 | 0.16 | 6.67 | 0.0 | 0.14 | 100.0 | 0.0 | 0.02 | 10.6 | 0.0 | 11.86 | 2.68 | 0.0 | 7.89 | 28.08 | 0.0 | 0.73 | -2.67 | 0.0 | 0.03 | 0.0 | 0.0 | 1226.01 | 171.12 | 0.0 |
| 20Q1 (1) | -119.64 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 204.4 | 0.0 | 0.0 | -0.79 | 0.0 | 0.0 | -119.08 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 11.55 | 0.0 | 0.0 | 6.16 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -1723.92 | 0.0 | 0.0 |
