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) | 230.6 | -24.83 | -46.96 | 0 | -71.15 | 0 | -3.37 | 0 | 183.64 | -36.12 | 48.86 | 233.29 | 3.03 | 0 | 2.02 | 303.52 | 158.71 | -11.01 | 120.44 | -15.03 | 8.82 | 30.28 | 1.2 | 41.18 | 176.76 | -13.94 |
| 2022 (9) | 306.78 | 0 | -19.3 | 0 | -261.81 | 0 | -2.43 | 0 | 287.48 | 0 | 14.66 | 186.89 | -3.41 | 0 | 0.50 | 88.69 | 178.34 | 56.62 | 141.75 | 63.91 | 6.77 | 33.79 | 0.85 | 102.38 | 205.38 | 0 |
| 2021 (8) | -142.12 | 0 | -10.39 | 0 | 148.55 | 0 | 9.31 | 0 | -152.51 | 0 | 5.11 | -7.59 | -1.81 | 0 | 0.27 | -10.33 | 113.87 | 1.29 | 86.48 | 0.44 | 5.06 | 36.39 | 0.42 | 121.05 | -154.55 | 0 |
| 2020 (7) | 140.92 | 78.27 | -6.19 | 0 | -22.26 | 0 | -4.01 | 0 | 134.73 | 86.27 | 5.53 | -25.97 | -0.01 | 0 | 0.30 | -35.21 | 112.42 | 37.77 | 86.1 | 39.57 | 3.71 | 81.86 | 0.19 | 216.67 | 156.58 | 26.35 |
| 2019 (6) | 79.05 | 0 | -6.72 | 0 | 34.6 | -33.05 | 22.57 | 0 | 72.33 | 0 | 7.47 | 388.24 | 0.93 | 0 | 0.46 | 440.36 | 81.6 | 14.91 | 61.69 | 10.6 | 2.04 | 308.0 | 0.06 | 20.0 | 123.92 | 0 |
| 2018 (5) | -101.62 | 0 | -1.61 | 0 | 51.68 | 841.35 | -26.67 | 0 | -103.23 | 0 | 1.53 | 292.31 | -0.01 | 0 | 0.08 | 85.63 | 71.01 | 285.92 | 55.78 | 361.75 | 0.5 | 56.25 | 0.05 | 0.0 | -180.40 | 0 |
| 2017 (4) | 42.12 | 0 | 5.28 | 0 | 5.49 | -89.52 | 3.48 | 0 | 47.4 | 0 | 0.39 | 50.0 | -1.52 | 0 | 0.05 | -44.43 | 18.4 | 309.8 | 12.08 | 288.42 | 0.32 | 23.08 | 0.05 | 0.0 | 338.31 | 0 |
| 2016 (3) | -48.3 | 0 | -6.13 | 0 | 52.39 | 2810.56 | -1.11 | 0 | -54.43 | 0 | 0.26 | -33.33 | -0.01 | 0 | 0.08 | -77.31 | 4.49 | 53.77 | 3.11 | 13.92 | 0.26 | 8.33 | 0.05 | 0.0 | -1412.28 | 0 |
| 2015 (2) | 8.99 | 351.76 | -1.49 | 0 | 1.8 | 2.27 | -0.72 | 0 | 7.5 | 371.7 | 0.39 | 69.57 | 0 | 0 | 0.36 | -28.16 | 2.92 | 207.37 | 2.73 | 241.25 | 0.24 | 33.33 | 0.05 | 66.67 | 297.68 | 51.08 |
| 2014 (1) | 1.99 | 0 | -0.4 | 0 | 1.76 | 0 | 0.09 | 0 | 1.59 | 0 | 0.23 | 0 | -0.01 | 0 | 0.50 | 0 | 0.95 | 0 | 0.8 | 0 | 0.18 | 0 | 0.03 | 0 | 197.03 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | -121.58 | -111.66 | -205.41 | -15.08 | -32.16 | -36.47 | 351.69 | 712.78 | 288.11 | -4.13 | 43.89 | -278.02 | -136.66 | -98.49 | -231.04 | 11.62 | 8.7 | 8.4 | -0.1 | -155.56 | -600.0 | 1.19 | -13.9 | -41.47 | 79.05 | 27.36 | 143.08 | 63.28 | 34.81 | 141.99 | 4.88 | 23.54 | 114.04 | 0.44 | -2.22 | 51.72 | -177.23 | -58.41 | -144.13 |
| 24Q2 (19) | -57.44 | 33.97 | -283.19 | -11.41 | 19.42 | 3.39 | 43.27 | 910.98 | 113.47 | -7.36 | -361.92 | -1414.29 | -68.85 | 31.93 | -156.9 | 10.69 | -5.23 | -36.78 | 0.18 | -87.05 | -96.55 | 1.38 | -14.84 | -54.06 | 62.07 | 5.98 | 77.75 | 46.94 | -0.28 | 79.43 | 3.95 | 11.9 | 93.63 | 0.45 | 40.62 | 55.17 | -111.88 | 34.51 | -112.64 |
| 24Q1 (18) | -86.99 | -139.19 | 5.16 | -14.16 | -7.11 | -30.15 | 4.28 | 119.16 | -96.37 | 2.81 | 147.87 | 839.47 | -101.15 | -148.45 | 1.41 | 11.28 | -13.5 | 37.56 | 1.39 | 456.0 | 156.5 | 1.62 | -27.26 | 46.65 | 58.57 | 26.07 | 30.71 | 47.07 | 33.91 | 42.72 | 3.53 | 36.82 | 83.85 | 0.32 | 3.23 | 3.23 | -170.84 | -129.27 | 34.42 |
| 23Q4 (17) | 221.99 | 92.47 | 1774.92 | -13.22 | -19.64 | -17.62 | -22.34 | 88.05 | -499.64 | -5.87 | -353.02 | -210.58 | 208.77 | 100.18 | 34695.0 | 13.04 | 21.64 | 50.93 | 0.25 | 1150.0 | 111.21 | 2.23 | 9.73 | 125.39 | 46.46 | 42.87 | -15.05 | 35.15 | 34.42 | -11.01 | 2.58 | 13.16 | 29.65 | 0.31 | 6.9 | 14.81 | 583.57 | 45.31 | 1958.27 |
| 23Q3 (16) | 115.34 | 869.45 | -55.58 | -11.05 | 6.44 | -309.26 | -186.96 | -1022.35 | 11.31 | 2.32 | 314.29 | 172.94 | 104.29 | 489.14 | -59.42 | 10.72 | -36.61 | 417.87 | 0.02 | -99.62 | 200.0 | 2.03 | -32.42 | 681.21 | 32.52 | -6.87 | -33.32 | 26.15 | -0.04 | -39.41 | 2.28 | 11.76 | 20.63 | 0.29 | 0.0 | 3.57 | 401.60 | 863.28 | -29.89 |
| 23Q2 (15) | -14.99 | 83.66 | -139.71 | -11.81 | -8.55 | -200.51 | 20.27 | -82.81 | 227.08 | 0.56 | 247.37 | -90.28 | -26.8 | 73.88 | -179.24 | 16.91 | 106.22 | 565.75 | 5.22 | 312.2 | 553.91 | 3.00 | 171.84 | 787.42 | 34.92 | -22.07 | -23.79 | 26.16 | -20.68 | -26.58 | 2.04 | 6.25 | 32.47 | 0.29 | -6.45 | 93.33 | -52.61 | 79.8 | -152.02 |
| 23Q1 (14) | -91.72 | -874.66 | -3598.39 | -10.88 | 3.2 | -660.84 | 117.89 | 2008.94 | 389.94 | -0.38 | 79.89 | 94.69 | -102.6 | -17200.0 | -2524.04 | 8.2 | -5.09 | 485.71 | -2.46 | -10.31 | -24500.0 | 1.10 | 11.8 | 300.11 | 44.81 | -18.07 | 54.15 | 32.98 | -16.51 | 40.58 | 1.92 | -3.52 | 43.28 | 0.31 | 14.81 | 106.67 | -260.49 | -1018.77 | -2520.7 |
| 22Q4 (13) | 11.84 | -95.44 | -79.4 | -11.24 | -316.3 | -273.42 | 5.59 | 102.65 | 93.43 | -1.89 | -322.35 | -108.87 | 0.6 | -99.77 | -98.9 | 8.64 | 317.39 | 626.05 | -2.23 | -11050.0 | -23.89 | 0.99 | 280.32 | 372.3 | 54.69 | 12.14 | 59.91 | 39.5 | -8.48 | 51.11 | 1.99 | 5.29 | 31.79 | 0.27 | -3.57 | 92.86 | 28.35 | -95.05 | -86.29 |
| 22Q3 (12) | 259.67 | 587.87 | 525.06 | -2.7 | 31.3 | -45.16 | -210.79 | -1221.57 | -797.29 | 0.85 | -85.24 | 103.95 | 256.97 | 659.82 | 508.21 | 2.07 | -18.5 | 52.21 | -0.02 | 98.26 | 0 | 0.26 | -23.23 | -13.53 | 48.77 | 6.44 | 80.7 | 43.16 | 21.13 | 112.93 | 1.89 | 22.73 | 52.42 | 0.28 | 86.67 | 115.38 | 572.84 | 466.32 | 302.92 |
| 22Q2 (11) | 37.75 | 1622.18 | 329.62 | -3.93 | -174.83 | -122.03 | -15.95 | 60.77 | -402.08 | 5.76 | 180.56 | -19.1 | 33.82 | 964.96 | 285.72 | 2.54 | 81.43 | 59.75 | -1.15 | -11400.0 | 0 | 0.34 | 22.56 | 8.96 | 45.82 | 57.62 | 53.4 | 35.63 | 51.88 | 54.31 | 1.54 | 14.93 | 24.19 | 0.15 | 0.0 | 87.5 | 101.15 | 1117.64 | 250.19 |
| 22Q1 (10) | -2.48 | -104.32 | 97.97 | -1.43 | 52.49 | 61.97 | -40.66 | -1506.92 | -136.91 | -7.15 | -133.57 | -396.68 | -3.91 | -107.18 | 96.89 | 1.4 | 17.65 | 45.83 | -0.01 | 99.44 | 0 | 0.28 | 31.97 | 13.0 | 29.07 | -15.0 | 27.39 | 23.46 | -10.25 | 38.08 | 1.34 | -11.26 | 24.07 | 0.15 | 7.14 | 114.29 | -9.94 | -104.81 | 98.52 |
| 21Q4 (9) | 57.47 | 194.07 | -69.19 | -3.01 | -61.83 | -95.45 | 2.89 | -90.44 | 105.28 | 21.3 | 198.98 | 480.36 | 54.46 | 186.51 | -70.56 | 1.19 | -12.5 | -10.53 | -1.8 | 0 | -8900.0 | 0.21 | -30.37 | -17.39 | 34.2 | 26.71 | -2.98 | 26.14 | 28.96 | -4.32 | 1.51 | 21.77 | 38.53 | 0.14 | 7.69 | 100.0 | 206.80 | 173.26 | -68.42 |
| 21Q3 (8) | -61.09 | -271.59 | 12.05 | -1.86 | -5.08 | -52.46 | 30.23 | 472.54 | -33.62 | -21.52 | -402.25 | -4491.84 | -62.95 | -245.69 | 10.94 | 1.36 | -14.47 | 19.3 | 0 | 0 | 0 | 0.30 | -3.26 | 24.42 | 26.99 | -9.64 | -9.64 | 20.27 | -12.21 | -9.75 | 1.24 | 0.0 | 31.91 | 0.13 | 62.5 | 116.67 | -282.30 | -319.16 | 4.65 |
| 21Q2 (7) | -16.44 | 86.53 | -158.9 | -1.77 | 52.93 | 30.31 | 5.28 | -95.21 | 123.23 | 7.12 | 195.44 | 1877.78 | -18.21 | 85.53 | -171.78 | 1.59 | 65.62 | -31.47 | 0 | 0 | -100.0 | 0.31 | 27.12 | -30.29 | 29.87 | 30.89 | 2.29 | 23.09 | 35.9 | 6.45 | 1.24 | 14.81 | 45.88 | 0.08 | 14.29 | 100.0 | -67.35 | 89.99 | -154.49 |
| 21Q1 (6) | -122.07 | -165.45 | -2921.53 | -3.76 | -144.16 | -327.27 | 110.15 | 301.37 | 1043.82 | 2.41 | 143.04 | 225.68 | -125.83 | -168.03 | -2457.52 | 0.96 | -27.82 | 31.51 | 0 | 100.0 | 0 | 0.24 | -3.53 | 17.61 | 22.82 | -35.26 | 26.08 | 16.99 | -37.81 | 16.13 | 1.08 | -0.92 | 30.12 | 0.07 | 0.0 | 133.33 | -672.93 | -202.76 | -2480.13 |
| 20Q4 (5) | 186.51 | 368.51 | 538.33 | -1.54 | -26.23 | 55.75 | -54.7 | -220.11 | -169.9 | -5.6 | -1242.86 | -110.53 | 184.97 | 361.7 | 501.85 | 1.33 | 16.67 | -56.39 | -0.02 | 0 | 94.12 | 0.25 | 4.87 | -58.85 | 35.25 | 18.01 | 25.76 | 27.32 | 21.64 | 40.17 | 1.09 | 15.96 | 73.02 | 0.07 | 16.67 | 250.0 | 654.88 | 321.18 | 409.97 |
| 20Q3 (4) | -69.46 | -348.87 | 0.0 | -1.22 | 51.97 | 0.0 | 45.54 | 300.35 | 0.0 | 0.49 | 36.11 | 0.0 | -70.68 | -378.6 | 0.0 | 1.14 | -50.86 | 0.0 | 0 | -100.0 | 0.0 | 0.24 | -45.8 | 0.0 | 29.87 | 2.29 | 0.0 | 22.46 | 3.55 | 0.0 | 0.94 | 10.59 | 0.0 | 0.06 | 50.0 | 0.0 | -296.08 | -339.54 | 0.0 |
| 20Q2 (3) | 27.91 | 790.84 | 0.0 | -2.54 | -188.64 | 0.0 | -22.73 | -336.03 | 0.0 | 0.36 | -51.35 | 0.0 | 25.37 | 615.65 | 0.0 | 2.32 | 217.81 | 0.0 | 0.01 | 0 | 0.0 | 0.45 | 114.45 | 0.0 | 29.2 | 61.33 | 0.0 | 21.69 | 48.26 | 0.0 | 0.85 | 2.41 | 0.0 | 0.04 | 33.33 | 0.0 | 123.60 | 573.92 | 0.0 |
| 20Q1 (2) | -4.04 | 90.51 | 0.0 | -0.88 | 74.71 | 0.0 | 9.63 | -87.69 | 0.0 | 0.74 | 127.82 | 0.0 | -4.92 | 89.31 | 0.0 | 0.73 | -76.07 | 0.0 | 0 | 100.0 | 0.0 | 0.21 | -66.25 | 0.0 | 18.1 | -35.43 | 0.0 | 14.63 | -24.94 | 0.0 | 0.83 | 31.75 | 0.0 | 0.03 | 50.0 | 0.0 | -26.08 | 87.66 | 0.0 |
| 19Q4 (1) | -42.55 | 0.0 | 0.0 | -3.48 | 0.0 | 0.0 | 78.25 | 0.0 | 0.0 | -2.66 | 0.0 | 0.0 | -46.03 | 0.0 | 0.0 | 3.05 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 28.03 | 0.0 | 0.0 | 19.49 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -211.27 | 0.0 | 0.0 |
