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) | 185.65 | -50.58 | -730.42 | 0 | -19.03 | 0 | 1.51 | 0 | -544.77 | 0 | 367.57 | 197.43 | 0 | 0 | 52.03 | 195.9 | 200.59 | -19.71 | 197.72 | 28.67 | 67.14 | 14.13 | 0.2 | -89.85 | 70.04 | -60.01 |
| 2022 (9) | 375.66 | 28.2 | -157.01 | 0 | -81.96 | 0 | -19.03 | 0 | 218.65 | 98.38 | 123.58 | 121.03 | 0 | 0 | 17.58 | 92.24 | 249.83 | 41.2 | 153.67 | 29.46 | 58.83 | 3.45 | 1.97 | -6.19 | 175.16 | 6.21 |
| 2021 (8) | 293.02 | 101.19 | -182.8 | 0 | 351.56 | 0 | 9.52 | 210.1 | 110.22 | 909.34 | 55.91 | -31.54 | 0 | 0 | 9.15 | -38.01 | 176.93 | 15.74 | 118.7 | -9.42 | 56.87 | 10.11 | 2.1 | -41.01 | 164.92 | 110.91 |
| 2020 (7) | 145.64 | -16.25 | -134.72 | 0 | -112.18 | 0 | 3.07 | 0 | 10.92 | -77.96 | 81.67 | 7.42 | 0 | 0 | 14.75 | 12.73 | 152.87 | -14.58 | 131.04 | -3.96 | 51.65 | 17.9 | 3.56 | -2.47 | 78.20 | -17.3 |
| 2019 (6) | 173.89 | -51.94 | -124.34 | 0 | -67.84 | 0 | -7.69 | 0 | 49.55 | -83.38 | 76.03 | 13.55 | 0 | 0 | 13.09 | 15.44 | 178.97 | 1.81 | 136.44 | 0.1 | 43.81 | -1.77 | 3.65 | 2.82 | 94.56 | -51.79 |
| 2018 (5) | 361.79 | 122.28 | -63.68 | 0 | -137.68 | 0 | 6.74 | 665.91 | 298.11 | 118.8 | 66.96 | 127.14 | 0 | 0 | 11.34 | 77.72 | 175.78 | 137.09 | 136.31 | 158.41 | 44.6 | -4.92 | 3.55 | 1.72 | 196.13 | 24.3 |
| 2017 (4) | 162.76 | 507.77 | -26.51 | 0 | -7.55 | 0 | 0.88 | -77.02 | 136.25 | 0 | 29.48 | 99.59 | 0 | 0 | 6.38 | -20.41 | 74.14 | 438.03 | 52.75 | 461.77 | 46.91 | 196.9 | 3.49 | 2392.86 | 157.79 | 49.25 |
| 2016 (3) | 26.78 | 13.47 | -187.32 | 0 | 181.84 | 0 | 3.83 | 0 | -160.54 | 0 | 14.77 | 30.71 | 0 | 0 | 8.02 | 8.6 | 13.78 | -48.68 | 9.39 | -54.06 | 15.8 | 27.32 | 0.14 | 0.0 | 105.72 | 47.79 |
| 2015 (2) | 23.6 | -29.38 | -14.31 | 0 | -0.73 | 0 | -0.43 | 0 | 9.29 | -57.91 | 11.3 | 32.47 | 3.25 | 0 | 7.38 | 37.77 | 26.85 | 14.94 | 20.44 | -2.43 | 12.41 | -10.66 | 0.14 | -22.22 | 71.54 | -25.04 |
| 2014 (1) | 33.42 | 16.45 | -11.35 | 0 | -9.77 | 0 | -3.4 | 0 | 22.07 | 3.91 | 8.53 | -20.35 | -3.44 | 0 | 5.36 | -22.12 | 23.36 | 6.47 | 20.95 | 7.55 | 13.89 | -23.34 | 0.18 | 50.0 | 95.43 | 25.42 |
| 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) | 21.64 | -48.93 | -52.56 | 6.48 | 102.53 | 101.96 | -55.36 | -118.48 | -9785.71 | 2.7 | -25.21 | 451.02 | 28.12 | 113.16 | 109.86 | 146.99 | 15.75 | 45.91 | 0 | 0 | 0 | 92.62 | 11.78 | 59.76 | 32.0 | -4.96 | -33.68 | 29.54 | 2.57 | -46.67 | 20.97 | 5.86 | 22.7 | 0.06 | 20.0 | 20.0 | 42.79 | -50.86 | -31.97 |
| 24Q2 (19) | 42.37 | 102.92 | 17.83 | -256.09 | -701.78 | -18.46 | 299.61 | 220.03 | 492.42 | 3.61 | 143.92 | 40.47 | -213.72 | -1832.37 | -18.59 | 126.99 | 21.66 | 41.19 | 0 | 0 | 0 | 82.86 | 19.76 | 64.87 | 33.67 | -15.15 | -35.37 | 28.8 | -18.51 | -39.86 | 19.81 | 6.97 | 21.61 | 0.05 | 0.0 | 0.0 | 87.07 | 124.81 | 55.53 |
| 24Q1 (18) | 20.88 | -64.64 | -53.62 | -31.94 | 62.01 | 67.82 | 93.62 | 90.67 | 966.29 | -8.22 | -614.78 | -180.55 | -11.06 | 55.81 | 79.61 | 104.38 | -16.98 | 104.03 | 0 | 0 | 0 | 69.19 | -7.76 | 151.75 | 39.68 | 1.2 | -34.98 | 35.34 | -20.46 | -29.32 | 18.52 | 4.4 | 15.68 | 0.05 | 0.0 | 25.0 | 38.73 | -59.19 | -43.18 |
| 23Q4 (17) | 59.05 | 29.44 | -46.73 | -84.08 | 74.59 | -55.01 | 49.1 | 8867.86 | 643.14 | -1.15 | -334.69 | 75.53 | -25.03 | 91.23 | -144.21 | 125.73 | 24.81 | 177.18 | 0 | 0 | 0 | 75.00 | 29.37 | 204.05 | 39.21 | -18.74 | -38.37 | 44.43 | -19.79 | -23.32 | 17.74 | 3.8 | 14.45 | 0.05 | 0.0 | -89.8 | 94.91 | 50.89 | -36.71 |
| 23Q3 (16) | 45.62 | 26.86 | -47.73 | -330.91 | -53.07 | -1111.24 | -0.56 | 99.27 | 98.47 | 0.49 | -80.93 | -90.7 | -285.29 | -58.3 | -575.8 | 100.74 | 12.01 | 290.62 | 0 | 0 | 0 | 57.98 | 15.36 | 305.84 | 48.25 | -7.39 | -23.76 | 55.39 | 15.66 | 8.37 | 17.09 | 4.91 | 16.81 | 0.05 | 0.0 | -89.8 | 62.90 | 12.35 | -52.27 |
| 23Q2 (15) | 35.96 | -20.12 | -61.05 | -216.18 | -117.81 | -568.67 | -76.35 | -969.59 | -3386.3 | 2.57 | 187.71 | 103.97 | -180.22 | -232.33 | -400.42 | 89.94 | 75.8 | 165.62 | 0 | 0 | 0 | 50.26 | 82.87 | 160.34 | 52.1 | -14.63 | -18.61 | 47.89 | -4.22 | 76.33 | 16.29 | 1.75 | 11.96 | 0.05 | 25.0 | -90.0 | 55.99 | -17.86 | -74.4 |
| 23Q1 (14) | 45.02 | -59.39 | -47.17 | -99.25 | -82.98 | -637.92 | 8.78 | 197.12 | 125.76 | -2.93 | 37.66 | 85.95 | -54.23 | -195.78 | -175.57 | 51.16 | 12.79 | 175.5 | 0 | 0 | 0 | 27.48 | 11.41 | 141.33 | 61.03 | -4.07 | 3.6 | 50.0 | -13.7 | 186.37 | 16.01 | 3.29 | 13.14 | 0.04 | -91.84 | -91.84 | 68.16 | -54.55 | -74.32 |
| 22Q4 (13) | 110.86 | 27.02 | -3.21 | -54.24 | -98.54 | -262.57 | -9.04 | 75.33 | -220.57 | -4.7 | -189.18 | -132.94 | 56.62 | -5.57 | -43.14 | 45.36 | 75.88 | 143.61 | 0 | 0 | 0 | 24.67 | 72.68 | 108.69 | 63.62 | 0.52 | 32.02 | 57.94 | 13.36 | 173.3 | 15.5 | 5.95 | 10.56 | 0.49 | 0.0 | -7.55 | 149.95 | 13.79 | -53.2 |
| 22Q3 (12) | 87.28 | -5.46 | 16.23 | -27.32 | 15.5 | -165.24 | -36.65 | -1573.52 | -193.14 | 5.27 | 318.25 | 256.85 | 59.96 | -0.05 | -7.45 | 25.79 | -23.83 | 89.49 | 0 | 0 | 0 | 14.29 | -26.0 | 61.27 | 63.29 | -1.12 | 35.7 | 51.11 | 88.18 | 64.61 | 14.63 | 0.55 | 4.13 | 0.49 | -2.0 | -2.0 | 131.78 | -39.75 | -19.97 |
| 22Q2 (11) | 92.32 | 8.34 | 57.09 | -32.33 | -140.37 | -489.96 | -2.19 | 93.57 | -100.74 | 1.26 | 106.04 | -4.55 | 59.99 | -16.4 | 12.57 | 33.86 | 82.34 | 210.36 | 0 | 0 | 0 | 19.30 | 69.52 | 169.09 | 64.01 | 8.66 | 50.29 | 27.16 | 55.56 | -31.33 | 14.55 | 2.83 | 2.03 | 0.5 | 2.04 | -9.09 | 218.72 | -17.61 | 102.3 |
| 22Q1 (10) | 85.21 | -25.61 | 90.97 | -13.45 | 10.09 | 91.16 | -34.08 | -1108.51 | -266.08 | -20.86 | -246.18 | -669.74 | 71.76 | -27.94 | 166.78 | 18.57 | -0.27 | 45.53 | 0 | 0 | 0 | 11.39 | -3.66 | 32.14 | 58.91 | 22.25 | 49.06 | 17.46 | -17.64 | -35.09 | 14.15 | 0.93 | -2.68 | 0.49 | -7.55 | -7.55 | 265.45 | -17.15 | 149.69 |
| 21Q4 (9) | 114.54 | 52.54 | 122.28 | -14.96 | -45.24 | 77.05 | -2.82 | -107.17 | 90.84 | 14.27 | 524.7 | 5388.46 | 99.58 | 53.7 | 828.99 | 18.62 | 36.81 | 82.37 | 0 | 0 | 0 | 11.82 | 33.44 | 63.67 | 48.19 | 3.32 | 51.78 | 21.2 | -31.72 | -38.34 | 14.02 | -0.21 | -3.84 | 0.53 | 6.0 | -40.45 | 320.39 | 94.56 | 209.95 |
| 21Q3 (8) | 75.09 | 27.77 | 132.05 | -10.3 | -87.96 | -221.75 | 39.35 | -86.64 | 224.13 | -3.36 | -354.55 | -3633.33 | 64.79 | 21.58 | 58.72 | 13.61 | 24.75 | -19.56 | 0 | 0 | 0 | 8.86 | 23.48 | -26.67 | 46.64 | 9.51 | 14.37 | 31.05 | -21.49 | -8.35 | 14.05 | -1.47 | -3.17 | 0.5 | -9.09 | -43.82 | 164.67 | 52.31 | 150.77 |
| 21Q2 (7) | 58.77 | 31.71 | 95.44 | -5.48 | 96.4 | 34.13 | 294.51 | 1335.23 | 760.48 | 1.32 | 148.71 | -74.17 | 53.29 | 149.6 | 145.01 | 10.91 | -14.5 | -55.52 | 0 | 0 | 0 | 7.17 | -16.76 | -59.93 | 42.59 | 7.77 | 0.71 | 39.55 | 47.03 | 16.43 | 14.26 | -1.93 | 21.26 | 0.55 | 3.77 | -38.2 | 108.11 | 1.69 | 67.62 |
| 21Q1 (6) | 44.62 | -13.41 | 40.85 | -152.07 | -133.27 | -118.3 | 20.52 | 166.65 | 501.57 | -2.71 | -1142.31 | -71.52 | -107.45 | -686.6 | -182.91 | 12.76 | 24.98 | -57.48 | 0 | 0 | 0 | 8.62 | 19.33 | -61.19 | 39.52 | 24.47 | 3.86 | 26.9 | -21.76 | -6.6 | 14.54 | -0.27 | 34.51 | 0.53 | -40.45 | -40.45 | 106.31 | 2.85 | 35.91 |
| 20Q4 (5) | 51.53 | 59.24 | 16.95 | -65.19 | -870.57 | 16.34 | -30.79 | 2.87 | -245.18 | 0.26 | 388.89 | 104.0 | -13.66 | -133.46 | 59.66 | 10.21 | -39.66 | -65.86 | 0 | 0 | 0 | 7.22 | -40.22 | -67.39 | 31.75 | -22.14 | -17.6 | 34.38 | 1.48 | 18.23 | 14.58 | 0.48 | 33.15 | 0.89 | 0.0 | -2.2 | 103.37 | 57.42 | -3.95 |
| 20Q3 (4) | 32.36 | 7.62 | 0.0 | 8.46 | 201.68 | 0.0 | -31.7 | 28.91 | 0.0 | -0.09 | -101.76 | 0.0 | 40.82 | 87.68 | 0.0 | 16.92 | -31.02 | 0.0 | 0 | 0 | 0.0 | 12.08 | -32.53 | 0.0 | 40.78 | -3.57 | 0.0 | 33.88 | -0.26 | 0.0 | 14.51 | 23.38 | 0.0 | 0.89 | 0.0 | 0.0 | 65.67 | 1.81 | 0.0 |
| 20Q2 (3) | 30.07 | -5.08 | 0.0 | -8.32 | 88.06 | 0.0 | -44.59 | -772.6 | 0.0 | 5.11 | 423.42 | 0.0 | 21.75 | 157.27 | 0.0 | 24.53 | -18.26 | 0.0 | 0 | 0 | 0.0 | 17.90 | -19.37 | 0.0 | 42.29 | 11.14 | 0.0 | 33.97 | 17.95 | 0.0 | 11.76 | 8.79 | 0.0 | 0.89 | 0.0 | 0.0 | 64.50 | -17.54 | 0.0 |
| 20Q1 (2) | 31.68 | -28.1 | 0.0 | -69.66 | 10.6 | 0.0 | -5.11 | 42.71 | 0.0 | -1.58 | 75.69 | 0.0 | -37.98 | -12.17 | 0.0 | 30.01 | 0.33 | 0.0 | 0 | 0 | 0.0 | 22.20 | 0.27 | 0.0 | 38.05 | -1.25 | 0.0 | 28.8 | -0.96 | 0.0 | 10.81 | -1.28 | 0.0 | 0.89 | -2.2 | 0.0 | 78.22 | -27.32 | 0.0 |
| 19Q4 (1) | 44.06 | 0.0 | 0.0 | -77.92 | 0.0 | 0.0 | -8.92 | 0.0 | 0.0 | -6.5 | 0.0 | 0.0 | -33.86 | 0.0 | 0.0 | 29.91 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 22.15 | 0.0 | 0.0 | 38.53 | 0.0 | 0.0 | 29.08 | 0.0 | 0.0 | 10.95 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 107.62 | 0.0 | 0.0 |
