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) | 196.82 | -14.14 | -53.03 | 0 | -135.3 | 0 | -41.93 | 0 | 143.79 | 259.83 | 90.0 | -51.8 | 0 | 0 | 12.78 | -42.57 | 81.54 | -34.5 | 80.09 | -7.8 | 135.85 | -8.33 | 0.29 | -19.44 | 91.02 | -6.52 |
| 2022 (9) | 229.23 | -7.0 | -189.27 | 0 | -67.61 | 0 | -6.44 | 0 | 39.96 | -62.27 | 186.73 | 22.11 | -0.18 | 0 | 22.25 | 21.92 | 124.48 | -14.3 | 86.87 | -2.37 | 148.19 | 5.76 | 0.36 | -12.2 | 97.37 | -9.34 |
| 2021 (8) | 246.49 | 27.71 | -140.59 | 0 | -87.16 | 0 | 17.68 | 0 | 105.9 | 312.7 | 152.92 | -14.72 | 0 | 0 | 18.25 | -22.47 | 145.25 | 35.52 | 88.98 | 33.56 | 140.12 | 1.85 | 0.41 | -36.92 | 107.40 | 13.99 |
| 2020 (7) | 193.01 | 7.5 | -167.35 | 0 | -30.07 | 0 | -1.22 | 0 | 25.66 | -74.06 | 179.31 | 104.95 | 0 | 0 | 23.54 | 78.97 | 107.18 | 23.03 | 66.62 | 14.09 | 137.58 | 8.24 | 0.65 | -52.9 | 94.22 | -1.93 |
| 2019 (6) | 179.55 | -11.14 | -80.64 | 0 | -62.5 | 0 | 2.36 | 0 | 98.91 | 146.35 | 87.49 | -50.54 | -0.09 | 0 | 13.15 | -49.42 | 87.12 | -10.96 | 58.39 | -6.34 | 127.11 | 1.58 | 1.38 | -4.17 | 96.08 | -10.18 |
| 2018 (5) | 202.07 | 14.31 | -161.92 | 0 | -33.83 | 0 | -5.62 | 0 | 40.15 | 0 | 176.9 | -9.91 | 0.03 | -62.5 | 26.00 | -21.04 | 97.84 | 7.82 | 62.34 | 6.58 | 125.13 | 19.24 | 1.44 | 46.94 | 106.97 | -0.51 |
| 2017 (4) | 176.77 | 36.78 | -188.4 | 0 | 34.49 | 0 | -4.9 | 0 | -11.63 | 0 | 196.35 | 20.23 | 0.08 | 0 | 32.93 | -2.53 | 90.74 | 18.89 | 58.49 | 20.97 | 104.94 | 23.98 | 0.98 | -12.5 | 107.52 | 11.57 |
| 2016 (3) | 129.24 | 1.45 | -159.83 | 0 | -6.91 | 0 | -2.22 | 0 | -30.59 | 0 | 163.31 | 141.9 | -1.04 | 0 | 33.78 | 112.78 | 76.32 | 35.22 | 48.35 | 20.39 | 84.64 | -2.81 | 1.12 | 0.0 | 96.37 | -2.89 |
| 2015 (2) | 127.39 | 27.49 | -72.34 | 0 | -34.97 | 0 | -6.13 | 0 | 55.05 | 629.14 | 67.51 | -38.93 | 0.03 | 0.0 | 15.88 | -42.5 | 56.44 | 33.36 | 40.16 | 23.95 | 87.09 | -1.44 | 1.12 | 2.75 | 99.24 | 21.02 |
| 2014 (1) | 99.92 | -21.02 | -92.37 | 0 | -38.47 | 0 | -40.86 | 0 | 7.55 | -78.62 | 110.54 | 20.64 | 0.03 | 0.0 | 27.61 | 13.3 | 42.32 | 45.33 | 32.4 | 0 | 88.36 | -11.16 | 1.09 | -67.56 | 82.00 | -59.32 |
| 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) | 65.1 | 133.08 | 37.87 | -35.31 | -136.98 | -799.21 | -15.9 | 57.82 | 82.16 | 3.28 | 164.52 | 32.26 | 29.79 | 128.63 | -43.01 | 34.16 | 48.72 | 179.77 | 0 | 0 | 0 | 18.66 | 59.15 | 182.02 | 27.67 | 7.37 | 37.18 | 17.0 | -7.0 | 8.07 | 31.95 | 0.35 | -7.2 | 0.06 | 0.0 | -14.29 | 132.83 | 138.65 | 41.3 |
| 24Q2 (19) | 27.93 | -53.7 | -50.16 | -14.9 | -5.0 | 48.89 | -37.7 | 34.08 | -2256.25 | 1.24 | 110.66 | -76.02 | 13.03 | -71.75 | -51.54 | 22.97 | 13.49 | -20.41 | 0 | 0 | 0 | 11.73 | 6.2 | -30.03 | 25.77 | 26.01 | 39.98 | 18.28 | 5.24 | 36.11 | 31.84 | -0.38 | -7.98 | 0.06 | 0.0 | -25.0 | 55.66 | -54.43 | -52.22 |
| 24Q1 (18) | 60.32 | -16.9 | 187.65 | -14.19 | -54.74 | 28.15 | -57.19 | -130.05 | -190.16 | -11.63 | -249.68 | 46.16 | 46.13 | -27.26 | 3681.15 | 20.24 | -24.9 | -7.96 | 0 | 0 | 0 | 11.04 | -22.01 | -20.95 | 20.45 | -20.86 | 19.45 | 17.37 | -56.19 | 54.13 | 31.96 | -3.33 | -5.33 | 0.06 | 0.0 | -25.0 | 122.13 | 22.43 | 162.72 |
| 23Q4 (17) | 72.59 | 53.73 | 29.65 | -9.17 | -281.58 | 73.69 | -24.86 | 72.11 | 31.55 | 7.77 | 213.31 | 1312.73 | 63.42 | 21.33 | 200.0 | 26.95 | 120.72 | -18.78 | 0 | 0 | 100.0 | 14.16 | 113.94 | -21.47 | 25.84 | 28.11 | 21.6 | 39.65 | 152.07 | 193.92 | 33.06 | -3.98 | -12.14 | 0.06 | -14.29 | -25.0 | 99.75 | 6.11 | -8.78 |
| 23Q3 (16) | 47.22 | -15.74 | -11.17 | 5.05 | 117.32 | 110.8 | -89.13 | -5470.62 | -266.04 | 2.48 | -52.03 | 163.59 | 52.27 | 94.38 | 715.44 | 12.21 | -57.69 | -72.84 | 0 | 0 | 0 | 6.62 | -60.52 | -68.45 | 20.17 | 9.56 | -28.9 | 15.73 | 17.13 | -34.32 | 34.43 | -0.49 | -9.23 | 0.07 | -12.5 | -22.22 | 94.01 | -19.3 | 9.59 |
| 23Q2 (15) | 56.04 | 167.24 | -6.07 | -29.15 | -47.59 | 37.98 | -1.6 | 91.88 | -146.15 | 5.17 | 123.94 | -48.51 | 26.89 | 2104.1 | 112.4 | 28.86 | 31.24 | -41.31 | 0 | 0 | 0 | 16.76 | 19.98 | -20.7 | 18.41 | 7.54 | -54.52 | 13.43 | 19.17 | -51.11 | 34.6 | 2.49 | -6.08 | 0.08 | 0.0 | -11.11 | 116.48 | 150.57 | 25.74 |
| 23Q1 (14) | 20.97 | -62.55 | -65.29 | -19.75 | 43.33 | 67.45 | -19.71 | 45.73 | -213.85 | -21.6 | -4027.27 | -64.51 | 1.22 | -94.23 | 588.0 | 21.99 | -33.73 | -63.0 | 0 | 100.0 | 0 | 13.97 | -22.52 | -51.03 | 17.12 | -19.44 | -50.2 | 11.27 | -16.46 | -48.68 | 33.76 | -10.28 | -5.65 | 0.08 | 0.0 | -20.0 | 46.49 | -57.49 | -55.5 |
| 22Q4 (13) | 55.99 | 5.32 | -31.3 | -34.85 | 25.45 | 24.5 | -36.32 | -49.16 | -79.18 | 0.55 | 114.1 | -95.06 | 21.14 | 229.8 | -40.18 | 33.18 | -26.18 | -25.54 | -0.18 | 0 | 0 | 18.03 | -14.04 | -9.27 | 21.25 | -25.1 | -45.69 | 13.49 | -43.67 | -45.95 | 37.63 | -0.79 | 3.61 | 0.08 | -11.11 | -20.0 | 109.36 | 27.48 | -17.64 |
| 22Q3 (12) | 53.16 | -10.9 | -0.37 | -46.75 | 0.53 | -4.63 | -24.35 | -3646.15 | 7.2 | -3.9 | -138.84 | -202.09 | 6.41 | -49.37 | -26.15 | 44.95 | -8.58 | 0.13 | 0 | 0 | 0 | 20.98 | -0.76 | 4.29 | 28.37 | -29.92 | -30.8 | 23.95 | -12.81 | -3.08 | 37.93 | 2.96 | 6.63 | 0.09 | 0.0 | -10.0 | 85.78 | -7.4 | -2.93 |
| 22Q2 (11) | 59.66 | -1.26 | 6.69 | -47.0 | 22.53 | -43.16 | -0.65 | 89.65 | 96.22 | 10.04 | 176.47 | 24.26 | 12.66 | 5164.0 | -45.17 | 49.17 | -17.26 | 32.0 | 0 | 0 | 0 | 21.14 | -25.91 | 17.01 | 40.48 | 17.74 | 9.58 | 27.47 | 25.09 | 23.57 | 36.84 | 2.96 | 5.89 | 0.09 | -10.0 | -10.0 | 92.64 | -11.32 | -5.37 |
| 22Q1 (10) | 60.42 | -25.87 | 8.45 | -60.67 | -31.43 | -258.36 | -6.28 | 69.02 | 73.23 | -13.13 | -217.86 | -144.96 | -0.25 | -100.71 | -100.64 | 59.43 | 33.37 | 126.75 | 0 | 0 | 0 | 28.53 | 43.56 | 100.6 | 34.38 | -12.14 | 22.04 | 21.96 | -12.02 | 28.57 | 35.78 | -1.49 | 7.0 | 0.1 | 0.0 | 0.0 | 104.46 | -21.33 | -5.08 |
| 21Q4 (9) | 81.5 | 52.74 | 9.84 | -46.16 | -3.31 | -67.25 | -20.27 | 22.75 | -11.74 | 11.14 | 191.62 | 584.35 | 35.34 | 307.14 | -24.16 | 44.56 | -0.74 | 48.48 | 0 | 0 | 0 | 19.87 | -1.19 | 25.97 | 39.13 | -4.56 | 41.31 | 24.96 | 1.01 | 50.27 | 36.32 | 2.11 | -0.74 | 0.1 | 0.0 | 171.43 | 132.78 | 50.25 | -5.05 |
| 21Q3 (8) | 53.36 | -4.58 | 64.24 | -44.68 | -36.1 | -7.82 | -26.24 | -52.65 | -70.61 | 3.82 | -52.72 | 444.14 | 8.68 | -62.41 | 196.98 | 44.89 | 20.51 | -1.34 | 0 | 0 | 0 | 20.11 | 11.34 | -16.3 | 41.0 | 10.99 | 56.01 | 24.71 | 11.16 | 52.34 | 35.57 | 2.24 | 1.28 | 0.1 | 0.0 | -9.09 | 88.37 | -9.73 | 39.95 |
| 21Q2 (7) | 55.92 | 0.38 | 25.55 | -32.83 | -93.92 | 24.67 | -17.19 | 26.73 | -253.07 | 8.08 | 250.75 | 75.65 | 23.09 | -40.46 | 2305.21 | 37.25 | 42.12 | -19.72 | 0 | 0 | 0 | 18.06 | 27.01 | -24.43 | 36.94 | 31.13 | 36.21 | 22.23 | 30.15 | 27.32 | 34.79 | 4.04 | 2.5 | 0.1 | 0.0 | -70.59 | 97.90 | -11.05 | 13.72 |
| 21Q1 (6) | 55.71 | -24.92 | 33.37 | -16.93 | 38.66 | 69.07 | -23.46 | -29.33 | -201.54 | -5.36 | -133.04 | -122.41 | 38.78 | -16.78 | 399.0 | 26.21 | -12.66 | -54.34 | 0 | 0 | 0 | 14.22 | -9.85 | -53.39 | 28.17 | 1.73 | 7.97 | 17.08 | 2.83 | 4.59 | 33.44 | -8.61 | 4.73 | 0.1 | 171.43 | -70.59 | 110.06 | -21.3 | 28.05 |
| 20Q4 (5) | 74.2 | 128.38 | 21.56 | -27.6 | 33.4 | -23.99 | -18.14 | -17.95 | -93.8 | -2.3 | -107.21 | -141.59 | 46.6 | 620.67 | 20.17 | 30.01 | -34.04 | 4.71 | 0 | 0 | 100.0 | 15.78 | -34.35 | 6.28 | 27.69 | 5.37 | -10.33 | 16.61 | 2.4 | -20.22 | 36.59 | 4.19 | 12.41 | -0.14 | -227.27 | -141.18 | 139.84 | 121.45 | 23.05 |
| 20Q3 (4) | 32.49 | -27.05 | 0.0 | -41.44 | 4.91 | 0.0 | -15.38 | -236.95 | 0.0 | -1.11 | -124.13 | 0.0 | -8.95 | -1032.29 | 0.0 | 45.5 | -1.94 | 0.0 | 0 | 0 | 0.0 | 24.03 | 0.51 | 0.0 | 26.28 | -3.1 | 0.0 | 16.22 | -7.1 | 0.0 | 35.12 | 3.48 | 0.0 | 0.11 | -67.65 | 0.0 | 63.15 | -26.64 | 0.0 |
| 20Q2 (3) | 44.54 | 6.63 | 0.0 | -43.58 | 20.39 | 0.0 | 11.23 | 244.34 | 0.0 | 4.6 | 290.87 | 0.0 | 0.96 | 107.4 | 0.0 | 46.4 | -19.16 | 0.0 | 0 | 0 | 0.0 | 23.91 | -21.65 | 0.0 | 27.12 | 3.95 | 0.0 | 17.46 | 6.92 | 0.0 | 33.94 | 6.3 | 0.0 | 0.34 | 0.0 | 0.0 | 86.08 | 0.16 | 0.0 |
| 20Q1 (2) | 41.77 | -31.57 | 0.0 | -54.74 | -145.91 | 0.0 | -7.78 | 16.88 | 0.0 | -2.41 | -143.58 | 0.0 | -12.97 | -133.45 | 0.0 | 57.4 | 100.28 | 0.0 | 0 | 100.0 | 0.0 | 30.51 | 105.56 | 0.0 | 26.09 | -15.51 | 0.0 | 16.33 | -21.57 | 0.0 | 31.93 | -1.9 | 0.0 | 0.34 | 0.0 | 0.0 | 85.95 | -24.37 | 0.0 |
| 19Q4 (1) | 61.04 | 0.0 | 0.0 | -22.26 | 0.0 | 0.0 | -9.36 | 0.0 | 0.0 | 5.53 | 0.0 | 0.0 | 38.78 | 0.0 | 0.0 | 28.66 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 14.84 | 0.0 | 0.0 | 30.88 | 0.0 | 0.0 | 20.82 | 0.0 | 0.0 | 32.55 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 113.65 | 0.0 | 0.0 |
