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) | -164.18 | 0 | -17.44 | 0 | -120.53 | 0 | -241.8 | 0 | -181.62 | 0 | 5.98 | 194.58 | -0.84 | 0 | 0.61 | 161.6 | 329.31 | -10.93 | 250.34 | -8.04 | 72.86 | 14.85 | 2.69 | 78.15 | -50.38 | 0 |
| 2022 (9) | 152.59 | -52.56 | 41.46 | 0 | 17.6 | 0 | -295.3 | 0 | 194.05 | -1.7 | 2.03 | -73.08 | 0 | 0 | 0.23 | -77.57 | 369.71 | 10.41 | 272.22 | 25.77 | 63.44 | 22.66 | 1.51 | 2.72 | 45.26 | -62.07 |
| 2021 (8) | 321.67 | 180.74 | -124.26 | 0 | -59.0 | 0 | -190.66 | 0 | 197.41 | 223.41 | 7.54 | 318.89 | -0.17 | 0 | 1.04 | 245.27 | 334.85 | 41.43 | 216.44 | 28.4 | 51.72 | 17.41 | 1.47 | -16.0 | 119.30 | 123.2 |
| 2020 (7) | 114.58 | 34.53 | -53.54 | 0 | 80.97 | 0 | -167.35 | 0 | 61.04 | -11.84 | 1.8 | -27.71 | 0.08 | -42.86 | 0.30 | -28.13 | 236.76 | 14.04 | 168.57 | 8.97 | 44.05 | 19.96 | 1.75 | -1.13 | 53.45 | 21.23 |
| 2019 (6) | 85.17 | 4.01 | -15.93 | 0 | -53.92 | 0 | -96.72 | 0 | 69.24 | 89.03 | 2.49 | 79.14 | 0.14 | 0 | 0.42 | 52.9 | 207.62 | 14.9 | 154.69 | 15.71 | 36.72 | 64.08 | 1.77 | 12.03 | 44.09 | -15.12 |
| 2018 (5) | 81.89 | 528.47 | -45.26 | 0 | -49.68 | 0 | -29.19 | 0 | 36.63 | 397.01 | 1.39 | 43.3 | 0 | 0 | 0.28 | 17.7 | 180.69 | 40.54 | 133.69 | 38.44 | 22.38 | 7.8 | 1.58 | 6.76 | 51.94 | 373.64 |
| 2017 (4) | 13.03 | -68.02 | -5.66 | 0 | 51.29 | 0 | -19.49 | 0 | 7.37 | -88.64 | 0.97 | 1.04 | 0 | 0 | 0.23 | -7.36 | 128.57 | 45.54 | 96.57 | 33.33 | 20.76 | 11.19 | 1.48 | -13.45 | 10.97 | -75.02 |
| 2016 (3) | 40.74 | -44.02 | 24.16 | 0 | -37.62 | 0 | -7.56 | 0 | 64.9 | 5.07 | 0.96 | -32.87 | 0 | 0 | 0.25 | -34.95 | 88.34 | -0.51 | 72.43 | 5.54 | 18.67 | 15.89 | 1.71 | 19.58 | 43.90 | -48.02 |
| 2015 (2) | 72.77 | -9.74 | -11.0 | 0 | -32.88 | 0 | -25.26 | 0 | 61.77 | 77.3 | 1.43 | -12.27 | 0 | 0 | 0.39 | -17.69 | 88.79 | 1.39 | 68.63 | 0.56 | 16.11 | 21.58 | 1.43 | 95.89 | 84.45 | -13.86 |
| 2014 (1) | 80.62 | 134.02 | -45.78 | 0 | -21.58 | 0 | -28.59 | 0 | 34.84 | 0 | 1.63 | -90.47 | 0 | 0 | 0.47 | -91.61 | 87.57 | 8.88 | 68.25 | 16.01 | 13.25 | -11.13 | 0.73 | -16.09 | 98.04 | 112.33 |
| 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) | 84.61 | -18.03 | 1229.64 | -36.79 | 32.28 | -164.11 | -81.29 | -1250.33 | 25.59 | -19.14 | 44.1 | 66.88 | 47.82 | -2.19 | 323.25 | 10.77 | 452.31 | 449.49 | 0 | 0 | 0 | 4.11 | 441.88 | 427.6 | 81.3 | 0.1 | -4.87 | 61.79 | -3.59 | -0.85 | 21.86 | 3.02 | 17.09 | 0.91 | -8.08 | 40.0 | 100.06 | -16.34 | 1190.63 |
| 24Q2 (19) | 103.22 | 84.06 | 671.54 | -54.33 | -60.22 | -337.79 | -6.02 | -540.43 | -0.84 | -34.24 | 33.48 | 33.95 | 48.89 | 120.52 | 260.45 | 1.95 | 37.32 | 191.04 | 0 | 0 | 0 | 0.76 | 33.46 | 172.97 | 81.22 | 2.41 | -0.49 | 64.09 | 10.21 | 3.81 | 21.22 | 7.01 | 14.27 | 0.99 | 26.92 | 28.57 | 119.61 | 67.98 | 636.97 |
| 24Q1 (18) | 56.08 | 36.22 | 131.19 | -33.91 | -262.02 | -181.64 | -0.94 | 68.14 | 60.17 | -51.47 | 10.53 | 31.04 | 22.17 | -64.3 | 111.56 | 1.42 | -26.04 | -1.39 | 0 | 0 | 0 | 0.57 | -25.88 | -8.77 | 79.31 | 2.26 | -6.34 | 58.15 | 1.36 | -15.6 | 19.83 | 4.48 | 19.17 | 0.78 | 1.3 | 56.0 | 71.20 | 33.38 | 134.07 |
| 23Q4 (17) | 41.17 | 649.67 | -80.07 | 20.93 | 250.25 | 75.0 | -2.95 | 97.3 | -43.9 | -57.53 | 0.45 | -5.04 | 62.1 | 389.92 | -71.59 | 1.92 | -2.04 | 76.15 | 0 | 0 | 0 | 0.77 | -1.57 | 63.1 | 77.56 | -9.24 | -6.51 | 57.37 | -7.94 | -6.38 | 18.98 | 1.66 | 9.52 | 0.77 | 18.46 | 50.98 | 53.38 | 681.88 | -79.56 |
| 23Q3 (16) | -7.49 | 58.53 | 95.05 | -13.93 | -12.25 | -143.65 | -109.24 | -1729.82 | -592.07 | -57.79 | -11.48 | -5.65 | -21.42 | 29.7 | 82.06 | 1.96 | 192.54 | 269.81 | 0 | 0 | 0 | 0.78 | 180.36 | 227.58 | 85.46 | 4.7 | -12.18 | 62.32 | 0.94 | -11.1 | 18.67 | 0.54 | 18.16 | 0.65 | -15.58 | 132.14 | -9.17 | 58.81 | 94.77 |
| 23Q2 (15) | -18.06 | 89.96 | -142.79 | -12.41 | -3.07 | -192.06 | -5.97 | -152.97 | -74.56 | -51.84 | 30.55 | 48.09 | -30.47 | 84.12 | -154.71 | 0.67 | -53.47 | 191.3 | 0 | 0 | 0 | 0.28 | -55.39 | 155.46 | 81.62 | -3.61 | -14.88 | 61.74 | -10.39 | -10.7 | 18.57 | 11.6 | 22.82 | 0.77 | 54.0 | 67.39 | -22.27 | 89.34 | -144.71 |
| 23Q1 (14) | -179.81 | -187.03 | -426.51 | -12.04 | -200.67 | 24.23 | -2.36 | -15.12 | -371.26 | -74.64 | -36.28 | 13.79 | -191.85 | -187.78 | -589.66 | 1.44 | 32.11 | 657.89 | 0 | 0 | 0 | 0.62 | 32.49 | 552.63 | 84.68 | 2.07 | -9.47 | 68.9 | 12.43 | -3.91 | 16.64 | -3.98 | 9.47 | 0.5 | -1.96 | 92.31 | -208.98 | -180.03 | -430.76 |
| 22Q4 (13) | 206.61 | 236.56 | 107.61 | 11.96 | -62.52 | 145.08 | -2.05 | -109.23 | -140.28 | -54.77 | -0.13 | 6.28 | 218.57 | 283.07 | 199.45 | 1.09 | 105.66 | -82.67 | 0 | 0 | 100.0 | 0.47 | 97.7 | -85.52 | 82.96 | -14.75 | -7.09 | 61.28 | -12.58 | 9.14 | 17.33 | 9.68 | 25.76 | 0.51 | 82.14 | 45.71 | 261.13 | 248.74 | 84.41 |
| 22Q3 (12) | -151.3 | -458.45 | -368.69 | 31.91 | 136.72 | 161.17 | 22.2 | 749.12 | 131.09 | -54.7 | 45.22 | -3.44 | -119.39 | -314.38 | -2983.82 | 0.53 | 130.43 | 1.92 | 0 | 0 | 100.0 | 0.24 | 118.64 | -16.34 | 97.31 | 1.48 | 13.35 | 70.1 | 1.39 | 26.81 | 15.8 | 4.5 | 20.43 | 0.28 | -39.13 | -9.68 | -175.56 | -452.37 | -314.22 |
| 22Q2 (11) | 42.21 | -23.35 | -67.33 | 13.48 | 184.83 | 178.1 | -3.42 | -493.1 | -139.36 | -99.86 | -15.34 | -186.87 | 55.69 | 42.14 | -50.25 | 0.23 | 21.05 | -39.47 | 0 | 0 | 100.0 | 0.11 | 13.96 | -49.39 | 95.89 | 2.51 | 13.59 | 69.14 | -3.57 | 25.03 | 15.12 | -0.53 | 13.86 | 0.46 | 76.92 | 0.0 | 49.82 | -21.14 | -73.38 |
| 22Q1 (10) | 55.07 | -44.66 | 50.26 | -15.89 | 40.11 | 43.85 | 0.87 | -82.91 | 163.5 | -86.58 | -48.15 | -94.43 | 39.18 | -46.32 | 369.22 | 0.19 | -96.98 | -47.22 | 0 | 100.0 | -100.0 | 0.10 | -97.06 | -55.61 | 93.54 | 4.76 | 24.24 | 71.7 | 27.69 | 44.27 | 15.2 | 10.3 | 31.72 | 0.26 | -25.71 | -23.53 | 63.18 | -55.38 | 6.16 |
| 21Q4 (9) | 99.52 | 76.74 | 261.37 | -26.53 | 49.15 | -5.61 | 5.09 | 107.13 | 641.49 | -58.44 | -10.51 | -35.34 | 72.99 | 1663.04 | 2916.12 | 6.29 | 1109.62 | 1023.21 | -0.04 | 66.67 | -122.22 | 3.24 | 1042.24 | 819.73 | 89.29 | 4.01 | 43.44 | 56.15 | 1.57 | 25.31 | 13.78 | 5.03 | 17.48 | 0.35 | 12.9 | -10.26 | 141.61 | 72.79 | 192.72 |
| 21Q3 (8) | 56.31 | -56.42 | 206.11 | -52.17 | -202.26 | -1012.37 | -71.41 | -921.75 | -181.94 | -52.88 | -51.91 | -25.19 | 4.14 | -96.3 | 107.17 | 0.52 | 36.84 | -18.75 | -0.12 | -50.0 | -140.0 | 0.28 | 32.27 | -31.85 | 85.85 | 1.69 | 36.29 | 55.28 | -0.04 | 23.2 | 13.12 | -1.2 | 17.25 | 0.31 | -32.61 | -27.91 | 81.95 | -56.21 | 187.23 |
| 21Q2 (7) | 129.2 | 252.52 | 86233.33 | -17.26 | 39.01 | -1698.15 | 8.69 | 734.31 | 286.48 | -34.81 | 21.83 | 26.05 | 111.94 | 1240.6 | 11936.56 | 0.38 | 5.56 | 15.15 | -0.08 | -214.29 | 11.11 | 0.21 | -0.05 | -6.97 | 84.42 | 12.13 | 47.2 | 55.3 | 11.27 | 39.44 | 13.28 | 15.08 | 18.78 | 0.46 | 35.29 | -11.54 | 187.14 | 214.43 | 64176.01 |
| 21Q1 (6) | 36.65 | 33.08 | -73.87 | -28.3 | -12.66 | -14.07 | -1.37 | -45.74 | -136.21 | -44.53 | -3.13 | -27.74 | 8.35 | 245.04 | -92.77 | 0.36 | -35.71 | 38.46 | 0.07 | -61.11 | 150.0 | 0.21 | -39.09 | 15.2 | 75.29 | 20.95 | 38.96 | 49.7 | 10.91 | 26.69 | 11.54 | -1.62 | 15.98 | 0.34 | -12.82 | -17.07 | 59.52 | 23.03 | -78.96 |
| 20Q4 (5) | 27.54 | 151.89 | 54.03 | -25.12 | -435.61 | -14.34 | -0.94 | -101.08 | 40.51 | -43.18 | -2.23 | -36.04 | 2.42 | 104.19 | 159.17 | 0.56 | -12.5 | -46.15 | 0.18 | 460.0 | 131.03 | 0.35 | -15.37 | -44.46 | 62.25 | -1.17 | 10.78 | 44.81 | -0.13 | 12.39 | 11.73 | 4.83 | 25.59 | 0.39 | -9.3 | 14.71 | 48.38 | 151.49 | 34.06 |
| 20Q3 (4) | -53.07 | -35280.0 | 0.0 | -4.69 | -534.26 | 0.0 | 87.15 | 1970.17 | 0.0 | -42.24 | 10.26 | 0.0 | -57.76 | -6310.75 | 0.0 | 0.64 | 93.94 | 0.0 | -0.05 | 44.44 | 0.0 | 0.42 | 80.57 | 0.0 | 62.99 | 9.83 | 0.0 | 44.87 | 13.14 | 0.0 | 11.19 | 0.09 | 0.0 | 0.43 | -17.31 | 0.0 | -93.95 | -32067.05 | 0.0 |
| 20Q2 (3) | -0.15 | -100.11 | 0.0 | 1.08 | 104.35 | 0.0 | -4.66 | -703.45 | 0.0 | -47.07 | -35.03 | 0.0 | 0.93 | -99.19 | 0.0 | 0.33 | 26.92 | 0.0 | -0.09 | 35.71 | 0.0 | 0.23 | 23.76 | 0.0 | 57.35 | 5.85 | 0.0 | 39.66 | 1.1 | 0.0 | 11.18 | 12.36 | 0.0 | 0.52 | 26.83 | 0.0 | -0.29 | -100.1 | 0.0 |
| 20Q1 (2) | 140.25 | 684.4 | 0.0 | -24.81 | -12.93 | 0.0 | -0.58 | 63.29 | 0.0 | -34.86 | -9.83 | 0.0 | 115.44 | 2922.49 | 0.0 | 0.26 | -75.0 | 0.0 | -0.14 | 75.86 | 0.0 | 0.19 | -70.63 | 0.0 | 54.18 | -3.58 | 0.0 | 39.23 | -1.61 | 0.0 | 9.95 | 6.53 | 0.0 | 0.41 | 20.59 | 0.0 | 282.82 | 683.76 | 0.0 |
| 19Q4 (1) | 17.88 | 0.0 | 0.0 | -21.97 | 0.0 | 0.0 | -1.58 | 0.0 | 0.0 | -31.74 | 0.0 | 0.0 | -4.09 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 56.19 | 0.0 | 0.0 | 39.87 | 0.0 | 0.0 | 9.34 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 36.08 | 0.0 | 0.0 |
