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) | 200.75 | -48.26 | -730.3 | 0 | -15.08 | 0 | 1.2 | 0 | -529.55 | 0 | 378.38 | 177.89 | 0 | 0 | 46.16 | 177.57 | 186.07 | -26.74 | 98.44 | 12.94 | 83.46 | 20.99 | 3.53 | -9.95 | 108.26 | -55.34 |
| 2022 (9) | 388.01 | 25.24 | -154.34 | 0 | -82.07 | 0 | -12.29 | 0 | 233.67 | 98.53 | 136.16 | 126.52 | 0 | 0 | 16.63 | 90.47 | 254.0 | 40.49 | 87.16 | 27.97 | 68.98 | 9.75 | 3.92 | 74.22 | 242.42 | 4.23 |
| 2021 (8) | 309.82 | 112.48 | -192.12 | 0 | 342.92 | 0 | 11.44 | 930.63 | 117.7 | 0 | 60.11 | -34.44 | 0 | 0 | 8.73 | -41.53 | 180.8 | 21.08 | 68.11 | 7.67 | 62.85 | 8.53 | 2.25 | -36.8 | 232.58 | 98.96 |
| 2020 (7) | 145.81 | -22.57 | -175.66 | 0 | -81.66 | 0 | 1.11 | 0 | -29.85 | 0 | 91.69 | 18.78 | 0 | 0 | 14.93 | 26.74 | 149.32 | 10.48 | 63.26 | 181.41 | 57.91 | 15.13 | 3.56 | -2.47 | 116.90 | -52.55 |
| 2019 (6) | 188.31 | -47.82 | -131.72 | 0 | -72.97 | 0 | -5.55 | 0 | 56.59 | -80.25 | 77.19 | 16.99 | 0 | 0 | 11.78 | 23.65 | 135.15 | 2.56 | 22.48 | 15.22 | 50.3 | -10.63 | 3.65 | 2.82 | 246.38 | -45.83 |
| 2018 (5) | 360.89 | 123.95 | -74.3 | 0 | -125.41 | 0 | 4.03 | 0 | 286.59 | 119.29 | 65.98 | 97.07 | 0 | 0 | 9.53 | 68.99 | 131.78 | 108.35 | 19.51 | 88.32 | 56.28 | -4.45 | 3.55 | 1.14 | 454.87 | 105.4 |
| 2017 (4) | 161.15 | 545.63 | -30.46 | 0 | -23.73 | 0 | -5.3 | 0 | 130.69 | 0 | 33.48 | -16.32 | 0 | 0 | 5.64 | -55.46 | 63.25 | 14959.52 | 10.36 | 0 | 58.9 | 114.81 | 3.51 | 2093.75 | 221.45 | 3.72 |
| 2016 (3) | 24.96 | 115.17 | -214.39 | 0 | 224.44 | 513.06 | -0.92 | 0 | -189.43 | 0 | 40.01 | -4.47 | 0 | 0 | 12.66 | -14.53 | 0.42 | -98.12 | -15.89 | 0 | 27.42 | 26.94 | 0.16 | -50.0 | 213.52 | 401.95 |
| 2015 (2) | 11.6 | -60.77 | -44.4 | 0 | 36.61 | 919.78 | -1.91 | 0 | -32.8 | 0 | 41.88 | 211.61 | 0 | 0 | 14.81 | 206.67 | 22.37 | 54.6 | 5.35 | -52.57 | 21.6 | -0.92 | 0.32 | 39.13 | 42.54 | -52.08 |
| 2014 (1) | 29.57 | 20.3 | -14.48 | 0 | 3.59 | 0 | -3.11 | 0 | 15.09 | -12.62 | 13.44 | -19.81 | 0 | 0 | 4.83 | -35.97 | 14.47 | 130.05 | 11.28 | 282.37 | 21.8 | -37.45 | 0.23 | 64.29 | 88.77 | 37.02 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 56.01 | 131.83 | 40.1 | -257.11 | -705.73 | -16.94 | 296.73 | 208.48 | 491.1 | -0.91 | 79.41 | -118.31 | -201.1 | -2494.84 | -11.79 | 133.04 | 19.93 | 43.32 | 0 | 0 | 0 | 66.87 | 18.7 | 46.36 | 43.38 | -0.39 | -14.76 | 16.46 | -13.46 | -32.32 | 24.24 | 5.81 | 21.5 | 0.46 | -2.13 | -50.0 | 136.08 | 138.81 | 53.81 |
| 24Q1 (19) | 24.16 | -61.42 | -48.4 | -31.91 | 54.65 | 76.23 | 96.19 | 85.09 | 724.96 | -4.42 | -198.65 | -149.72 | -7.75 | -0.13 | 91.13 | 110.93 | -15.51 | 107.54 | 0 | 100.0 | 0 | 56.33 | -9.29 | 120.31 | 43.55 | 41.76 | -24.89 | 19.02 | -15.39 | -22.96 | 22.91 | -0.87 | 16.95 | 0.47 | -38.96 | -48.35 | 56.98 | -57.82 | -45.0 |
| 23Q4 (18) | 62.63 | 22.04 | -45.99 | -70.37 | 76.99 | -21.26 | 51.97 | 1929.93 | 615.58 | -1.48 | -292.21 | -604.76 | -7.74 | 96.96 | -113.36 | 131.3 | 30.26 | 168.34 | -0.16 | -200.0 | 0 | 62.10 | 20.76 | 169.13 | 30.72 | -33.89 | -46.41 | 22.48 | -16.56 | -11.32 | 23.11 | 11.05 | 21.63 | 0.77 | -16.3 | -42.96 | 135.09 | 28.12 | -46.76 |
| 23Q3 (17) | 51.32 | 28.36 | -42.29 | -305.83 | -39.1 | -871.51 | -2.84 | 96.26 | 93.49 | 0.77 | -84.51 | -84.02 | -254.51 | -41.48 | -543.01 | 100.8 | 8.59 | 251.59 | 0.16 | 0 | 0 | 51.43 | 12.56 | 287.91 | 46.47 | -8.69 | -30.2 | 26.94 | 10.77 | -12.96 | 20.81 | 4.31 | 16.78 | 0.92 | 0.0 | -31.85 | 105.44 | 19.19 | -40.57 |
| 23Q2 (16) | 39.98 | -14.61 | -59.08 | -219.87 | -63.79 | -1172.4 | -75.87 | -750.69 | -2299.13 | 4.97 | 380.79 | 64.57 | -179.89 | -105.78 | -323.66 | 92.83 | 73.68 | 149.95 | 0 | 0 | 0 | 45.69 | 78.69 | 149.37 | 50.89 | -12.23 | -25.21 | 24.32 | -1.5 | 33.55 | 19.95 | 1.84 | 22.24 | 0.92 | 1.1 | 50.82 | 88.47 | -14.61 | -68.18 |
| 23Q1 (15) | 46.82 | -59.63 | -45.17 | -134.24 | -131.33 | -650.36 | 11.66 | 215.67 | 136.61 | -1.77 | -742.86 | 91.11 | -87.42 | -250.88 | -229.51 | 53.45 | 9.24 | 149.53 | 0 | 0 | 0 | 25.57 | 10.81 | 124.05 | 57.98 | 1.15 | -6.56 | 24.69 | -2.6 | 95.18 | 19.59 | 3.11 | 23.6 | 0.91 | -32.59 | 49.18 | 103.61 | -59.17 | -64.68 |
| 22Q4 (14) | 115.97 | 30.41 | -8.14 | -58.03 | -84.34 | -172.06 | -10.08 | 76.88 | -17.07 | -0.21 | -104.36 | -101.32 | 57.94 | 0.85 | -44.78 | 48.93 | 70.67 | 130.37 | 0 | 0 | 0 | 23.07 | 74.05 | 96.46 | 57.32 | -13.91 | 15.05 | 25.35 | -18.09 | 80.68 | 19.0 | 6.62 | 20.56 | 1.35 | 0.0 | 110.94 | 253.76 | 43.02 | -38.84 |
| 22Q3 (13) | 88.93 | -8.99 | 16.19 | -31.48 | -82.18 | -228.26 | -43.6 | -1363.77 | -255.1 | 4.82 | 59.6 | 254.98 | 57.45 | -28.57 | -14.19 | 28.67 | -22.81 | 102.9 | 0 | 0 | 0 | 13.26 | -27.64 | 64.4 | 66.58 | -2.15 | 38.05 | 30.95 | 69.96 | 69.31 | 17.82 | 9.19 | 14.67 | 1.35 | 121.31 | 150.0 | 177.43 | -36.19 | -20.35 |
| 22Q2 (12) | 97.71 | 14.43 | 41.71 | -17.28 | 3.41 | -95.25 | 3.45 | 110.83 | -98.86 | 3.02 | 115.16 | 23.27 | 80.43 | 19.16 | 33.83 | 37.14 | 73.39 | 214.21 | 0 | 0 | 0 | 18.32 | 60.54 | 166.35 | 68.04 | 9.65 | 57.72 | 18.21 | 43.95 | -14.06 | 16.32 | 2.97 | 4.41 | 0.61 | 0.0 | 10.91 | 278.06 | -5.21 | 50.7 |
| 22Q1 (11) | 85.39 | -32.36 | 124.24 | -17.89 | 16.13 | 88.26 | -31.85 | -269.92 | -252.98 | -19.92 | -225.44 | -426.98 | 67.5 | -35.67 | 159.07 | 21.42 | 0.85 | 65.79 | 0 | 0 | 0 | 11.41 | -2.83 | 41.79 | 62.05 | 24.55 | 56.65 | 12.65 | -9.84 | -13.42 | 15.85 | 0.57 | -0.5 | 0.61 | -4.69 | 15.09 | 293.34 | -29.3 | 139.34 |
| 21Q4 (10) | 126.25 | 64.95 | 138.57 | -21.33 | -122.42 | 65.72 | -8.61 | -130.63 | 80.31 | 15.88 | 610.61 | 505.1 | 104.92 | 56.71 | 1228.17 | 21.24 | 50.32 | 95.22 | 0 | 0 | 0 | 11.75 | 45.65 | 69.52 | 49.82 | 3.3 | 55.11 | 14.03 | -23.25 | -20.01 | 15.76 | 1.42 | -2.35 | 0.64 | 18.52 | -28.09 | 414.89 | 86.25 | 171.02 |
| 21Q3 (9) | 76.54 | 11.01 | 134.57 | -9.59 | -8.36 | 64.81 | 28.11 | -90.71 | 366.17 | -3.11 | -226.94 | -7675.0 | 66.95 | 11.4 | 1144.42 | 14.13 | 19.54 | -17.03 | 0 | 0 | 0 | 8.06 | 17.23 | -27.18 | 48.23 | 11.8 | 21.27 | 18.28 | -13.73 | 9.33 | 15.54 | -0.58 | -3.54 | 0.54 | -1.82 | -39.33 | 222.76 | 20.73 | 130.2 |
| 21Q2 (8) | 68.95 | 81.07 | 116.28 | -8.85 | 94.19 | 36.38 | 302.6 | 1353.41 | 881.31 | 2.45 | 164.81 | -63.1 | 60.1 | 152.59 | 234.45 | 11.82 | -8.51 | -61.69 | 0 | 0 | 0 | 6.88 | -14.54 | -66.47 | 43.14 | 8.91 | 6.84 | 21.19 | 45.04 | 39.78 | 15.63 | -1.88 | 17.78 | 0.55 | 3.77 | -38.2 | 184.51 | 50.54 | 69.69 |
| 21Q1 (7) | 38.08 | -28.04 | 34.13 | -152.35 | -144.86 | -110.75 | 20.82 | 147.62 | 497.33 | -3.78 | 3.57 | -140.76 | -114.27 | -1128.71 | -160.3 | 12.92 | 18.75 | -60.77 | 0 | 0 | 0 | 8.05 | 16.17 | -62.66 | 39.61 | 23.32 | 6.88 | 14.61 | -16.7 | 5.56 | 15.93 | -1.3 | 28.47 | 0.53 | -40.45 | -40.45 | 122.56 | -19.94 | 17.12 |
| 20Q4 (6) | 52.92 | 62.18 | 13.78 | -62.22 | -128.33 | 28.03 | -43.72 | -825.04 | -543.89 | -3.92 | -9700.0 | 42.1 | -9.3 | -272.86 | 76.72 | 10.88 | -36.11 | -64.36 | 0 | 0 | 0 | 6.93 | -37.43 | -65.41 | 32.12 | -19.24 | -14.28 | 17.54 | 4.9 | 61.66 | 16.14 | 0.19 | 28.5 | 0.89 | 0.0 | -2.2 | 153.08 | 58.19 | -19.95 |
| 20Q3 (5) | 32.63 | 2.35 | -0.55 | -27.25 | -95.9 | -29.39 | 6.03 | 115.57 | 177.41 | -0.04 | -100.6 | 0.0 | 5.38 | -70.06 | -54.21 | 17.03 | -44.8 | -31.55 | 0 | 0 | 0 | 11.07 | -46.02 | -28.31 | 39.77 | -1.51 | -2.57 | 16.72 | 10.29 | 4.04 | 16.11 | 21.4 | 21.77 | 0.89 | 0.0 | -1.11 | 96.77 | -11.0 | -10.93 |
| 20Q2 (4) | 31.88 | 12.29 | 0.0 | -13.91 | 80.76 | 0.0 | -38.73 | -639.12 | 0.0 | 6.64 | 522.93 | 0.0 | 17.97 | 140.93 | 0.0 | 30.85 | -6.32 | 0.0 | 0 | 0 | 0.0 | 20.51 | -4.82 | 0.0 | 40.38 | 8.96 | 0.0 | 15.16 | 9.54 | 0.0 | 13.27 | 7.02 | 0.0 | 0.89 | 0.0 | 0.0 | 108.73 | 3.91 | 0.0 |
| 20Q1 (3) | 28.39 | -38.96 | 0.0 | -72.29 | 16.38 | 0.0 | -5.24 | 22.83 | 0.0 | -1.57 | 76.81 | 0.0 | -43.9 | -9.91 | 0.0 | 32.93 | 7.86 | 0.0 | 0 | 0 | 0.0 | 21.55 | 7.61 | 0.0 | 37.06 | -1.09 | 0.0 | 13.84 | 27.56 | 0.0 | 12.4 | -1.27 | 0.0 | 0.89 | -2.2 | 0.0 | 104.64 | -45.28 | 0.0 |
| 19Q4 (2) | 46.51 | 41.76 | 0.0 | -86.45 | -310.49 | 0.0 | -6.79 | 12.84 | 0.0 | -6.77 | -16825.0 | 0.0 | -39.94 | -439.91 | 0.0 | 30.53 | 22.71 | 0.0 | 0 | 0 | 0.0 | 20.03 | 29.66 | 0.0 | 37.47 | -8.21 | 0.0 | 10.85 | -32.48 | 0.0 | 12.56 | -5.06 | 0.0 | 0.91 | 1.11 | 0.0 | 191.24 | 76.03 | 0.0 |
| 19Q3 (1) | 32.81 | 0.0 | 0.0 | -21.06 | 0.0 | 0.0 | -7.79 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 11.75 | 0.0 | 0.0 | 24.88 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 15.45 | 0.0 | 0.0 | 40.82 | 0.0 | 0.0 | 16.07 | 0.0 | 0.0 | 13.23 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | 108.64 | 0.0 | 0.0 |
