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) | 181.99 | -58.83 | -111.51 | 0 | -97.5 | 0 | 0.3 | -97.22 | 70.48 | -79.52 | 82.37 | -0.24 | -3.39 | 0 | 16.86 | -2.63 | 178.07 | -12.64 | 179.02 | -20.88 | 52.99 | 5.33 | 1.23 | 41.38 | 78.03 | -51.03 |
| 2022 (9) | 442.07 | 111.74 | -97.93 | 0 | -146.73 | 0 | 10.78 | -6.75 | 344.14 | 150.56 | 82.57 | 39.74 | -9.29 | 0 | 17.32 | 37.65 | 203.84 | -11.94 | 226.25 | 21.18 | 50.31 | 8.19 | 0.87 | -8.42 | 159.34 | 78.72 |
| 2021 (8) | 208.78 | -28.13 | -71.43 | 0 | -139.7 | 0 | 11.56 | 31.21 | 137.35 | -8.39 | 59.09 | 2.39 | -6.69 | 0 | 12.58 | 21.97 | 231.48 | -27.73 | 186.71 | -23.9 | 46.5 | 9.18 | 0.95 | 11.76 | 89.16 | -11.37 |
| 2020 (7) | 290.51 | 13.35 | -140.58 | 0 | -106.12 | 0 | 8.81 | -71.36 | 149.93 | 32.72 | 57.71 | -32.07 | 3.29 | 0 | 10.32 | -26.24 | 320.32 | -12.24 | 245.34 | -13.19 | 42.59 | 13.91 | 0.85 | 18.06 | 100.60 | 25.89 |
| 2019 (6) | 256.3 | -18.87 | -143.33 | 0 | -94.78 | 0 | 30.76 | 112.72 | 112.97 | -53.82 | 84.96 | 32.5 | -0.92 | 0 | 13.99 | 8.96 | 364.99 | 23.26 | 282.63 | 15.97 | 37.39 | 31.93 | 0.72 | 16.13 | 79.91 | -31.03 |
| 2018 (5) | 315.91 | 0.05 | -71.3 | 0 | -95.86 | 0 | 14.46 | -47.93 | 244.61 | -2.93 | 64.12 | -13.84 | -1.13 | 0 | 12.84 | -8.36 | 296.12 | -7.73 | 243.7 | -6.18 | 28.34 | 24.85 | 0.62 | 100.0 | 115.86 | 3.76 |
| 2017 (4) | 315.76 | 31.58 | -63.77 | 0 | -81.6 | 0 | 27.77 | 16.05 | 251.99 | 10.12 | 74.42 | 83.71 | -2.5 | 0 | 14.01 | 67.19 | 320.93 | 14.97 | 259.76 | 14.27 | 22.7 | 9.56 | 0.31 | 19.23 | 111.67 | 15.54 |
| 2016 (3) | 239.98 | -17.93 | -11.14 | 0 | -86.4 | 0 | 23.93 | -17.85 | 228.84 | 3.82 | 40.51 | -3.98 | -2.16 | 0 | 8.38 | 10.95 | 279.14 | 0.94 | 227.33 | -5.89 | 20.72 | 13.85 | 0.26 | 30.0 | 96.65 | -14.08 |
| 2015 (2) | 292.41 | 48.52 | -71.99 | 0 | -68.7 | 0 | 29.13 | 7.81 | 220.42 | 55.05 | 42.19 | -18.39 | 2.65 | 0 | 7.55 | -33.09 | 276.55 | 31.27 | 241.57 | 24.28 | 18.2 | 10.5 | 0.2 | 42.86 | 112.48 | 20.54 |
| 2014 (1) | 196.88 | 74.23 | -54.72 | 0 | -37.19 | 0 | 27.02 | 169.93 | 142.16 | 131.53 | 51.7 | 69.12 | -6.61 | 0 | 11.29 | 1.28 | 210.67 | 95.41 | 194.38 | 102.27 | 16.47 | 14.85 | 0.14 | 7.69 | 93.31 | -8.69 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 131.45 | 111.85 | 208.86 | -63.54 | -217.07 | -188.95 | -0.16 | 0.0 | 52.94 | 10.29 | 35.57 | 3315.62 | 67.91 | 61.65 | 230.14 | 24.41 | -1.61 | 68.46 | 0.27 | -93.32 | 104.7 | 21.58 | 55.53 | 36.04 | 39.61 | -49.87 | 21.17 | 61.11 | 23.08 | 85.8 | 14.03 | 4.55 | 7.51 | 0.49 | 13.95 | 133.33 | 173.81 | 77.87 | 88.47 |
| 23Q4 (19) | 62.05 | 59.8 | -38.31 | -20.04 | 46.86 | -31.76 | -0.16 | 99.55 | -500.0 | 7.59 | 158.88 | 50.89 | 42.01 | 3650.89 | -50.79 | 24.81 | 28.82 | 17.81 | 4.04 | 292.23 | -6.05 | 13.87 | -1.83 | -5.2 | 79.02 | 103.45 | 16.46 | 49.65 | -16.6 | 23.38 | 13.42 | 0.6 | 4.6 | 0.43 | 26.47 | 104.76 | 97.72 | 84.23 | -48.24 |
| 23Q3 (18) | 38.83 | 0.75 | -54.31 | -37.71 | -18.7 | -18.36 | -35.46 | 42.38 | 32.92 | -12.89 | -317.74 | -21.83 | 1.12 | -83.46 | -97.89 | 19.26 | -19.08 | -13.28 | 1.03 | 138.01 | 159.54 | 14.13 | -51.35 | -14.25 | 38.84 | 41.13 | -30.07 | 59.53 | 61.07 | -26.89 | 13.34 | 1.29 | 5.45 | 0.34 | 41.67 | 61.9 | 53.04 | -30.68 | -41.16 |
| 23Q2 (17) | 38.54 | -9.45 | -68.86 | -31.77 | -44.47 | -51.57 | -61.54 | -18000.0 | -17.92 | 5.92 | 1950.0 | -55.69 | 6.77 | -67.09 | -93.41 | 23.8 | 64.25 | 24.93 | -2.71 | 52.79 | -158.41 | 29.05 | 83.13 | 47.52 | 27.52 | -15.82 | -31.8 | 36.96 | 12.37 | -25.27 | 13.17 | 0.92 | 5.87 | 0.24 | 14.29 | 4.35 | 76.51 | -17.03 | -61.59 |
| 23Q1 (16) | 42.56 | -57.69 | -67.94 | -21.99 | -44.58 | 26.43 | -0.34 | -950.0 | 99.18 | -0.32 | -106.36 | -110.81 | 20.57 | -75.9 | -80.0 | 14.49 | -31.2 | -28.44 | -5.74 | -233.49 | 65.21 | 15.86 | 8.37 | -20.64 | 32.69 | -51.82 | -18.48 | 32.89 | -18.27 | -40.34 | 13.05 | 1.71 | 5.24 | 0.21 | 0.0 | -4.55 | 92.22 | -51.15 | -52.94 |
| 22Q4 (15) | 100.58 | 18.36 | 31.07 | -15.21 | 52.26 | 41.99 | 0.04 | 100.08 | 100.28 | 5.03 | 147.54 | -11.75 | 85.37 | 60.71 | 68.98 | 21.06 | -5.18 | 103.68 | 4.3 | 348.55 | 331.18 | 14.64 | -11.19 | 84.74 | 67.85 | 22.16 | 13.5 | 40.24 | -50.58 | -21.65 | 12.83 | 1.42 | 7.1 | 0.21 | 0.0 | -12.5 | 188.78 | 109.44 | 56.4 |
| 22Q3 (14) | 84.98 | -31.33 | 11.32 | -31.86 | -52.0 | -97.4 | -52.86 | -1.28 | 56.97 | -10.58 | -179.19 | 29.23 | 53.12 | -48.32 | -11.76 | 22.21 | 16.59 | -7.61 | -1.73 | -137.28 | -186.07 | 16.48 | -16.3 | -17.89 | 55.54 | 37.65 | -3.76 | 81.42 | 64.62 | 54.76 | 12.65 | 1.69 | 8.96 | 0.21 | -8.7 | -16.0 | 90.14 | -54.75 | -23.88 |
| 22Q2 (13) | 123.75 | -6.79 | 456.12 | -20.96 | 29.88 | -346.91 | -52.19 | -25.13 | -5452.13 | 13.36 | 351.35 | 127.99 | 102.79 | -0.08 | 360.62 | 19.05 | -5.93 | 67.11 | 4.64 | 128.12 | 284.86 | 19.69 | -1.47 | 74.67 | 40.35 | 0.62 | -20.13 | 49.46 | -10.28 | 67.09 | 12.44 | 0.32 | 8.17 | 0.23 | 4.55 | 0.0 | 199.18 | 1.64 | 336.89 |
| 22Q1 (12) | 132.76 | 73.0 | 46.78 | -29.89 | -14.0 | -22.6 | -41.71 | -195.61 | -2230.17 | 2.96 | -48.07 | -80.2 | 102.87 | 103.62 | 55.7 | 20.25 | 95.84 | 52.14 | -16.5 | -787.1 | -281.06 | 19.98 | 152.26 | 77.47 | 40.1 | -32.92 | -36.82 | 55.13 | 7.34 | 3.73 | 12.4 | 3.51 | 8.68 | 0.22 | -8.33 | -8.33 | 195.96 | 62.35 | 40.39 |
| 21Q4 (11) | 76.74 | 0.52 | -10.19 | -26.22 | -62.45 | -591.82 | -14.11 | 88.51 | -17537.5 | 5.7 | 138.13 | 50.4 | 50.52 | -16.08 | -38.13 | 10.34 | -56.99 | -5.14 | -1.86 | -192.54 | -291.75 | 7.92 | -60.53 | 11.15 | 59.78 | 3.59 | -28.71 | 51.36 | -2.38 | -26.18 | 11.98 | 3.19 | 8.12 | 0.24 | -4.0 | 9.09 | 120.70 | 1.93 | 14.23 |
| 21Q3 (10) | 76.34 | 319.68 | 23.01 | -16.14 | -244.14 | 78.8 | -122.85 | -12969.15 | -15.14 | -14.95 | -355.12 | 6.74 | 60.2 | 252.64 | 527.56 | 24.04 | 110.88 | 64.21 | 2.01 | 180.08 | 24.84 | 20.07 | 78.04 | 102.72 | 57.71 | 14.23 | -30.55 | 52.61 | 77.74 | -10.34 | 11.61 | 0.96 | 8.4 | 0.25 | 8.7 | 8.7 | 118.41 | 240.83 | 32.84 |
| 21Q2 (9) | -34.75 | -138.42 | -223.31 | -4.69 | 80.76 | 66.6 | -0.94 | 47.49 | -30.56 | 5.86 | -60.8 | -42.61 | -39.44 | -159.69 | -378.93 | 11.4 | -14.35 | -38.48 | -2.51 | 42.03 | -191.94 | 11.27 | 0.11 | -23.04 | 50.52 | -20.4 | -32.46 | 29.6 | -44.31 | -40.67 | 11.5 | 0.79 | 9.42 | 0.23 | -4.17 | 21.05 | -84.08 | -160.24 | -280.78 |
| 21Q1 (8) | 90.45 | 5.85 | -21.21 | -24.38 | -543.27 | 47.68 | -1.79 | -2137.5 | -230.66 | 14.95 | 294.46 | 37.92 | 66.07 | -19.09 | -3.12 | 13.31 | 22.11 | -2.35 | -4.33 | -546.39 | -114.36 | 11.26 | 57.99 | 9.18 | 63.47 | -24.31 | -19.23 | 53.15 | -23.6 | -20.91 | 11.41 | 2.98 | 10.88 | 0.24 | 9.09 | 14.29 | 139.58 | 32.1 | -5.53 |
| 20Q4 (7) | 85.45 | 37.69 | 5.1 | -3.79 | 95.02 | 95.03 | -0.08 | 99.93 | 94.97 | 3.79 | 123.64 | -76.09 | 81.66 | 679.97 | 1539.76 | 10.9 | -25.55 | -28.48 | 0.97 | -39.75 | 101.59 | 7.13 | -28.01 | -14.15 | 83.85 | 0.9 | -27.32 | 69.57 | 18.56 | -14.04 | 11.08 | 3.45 | 12.6 | 0.22 | -4.35 | 4.76 | 105.66 | 18.54 | 18.24 |
| 20Q3 (6) | 62.06 | 120.23 | 36.58 | -76.14 | -442.31 | -309.58 | -106.7 | -14719.44 | -17.67 | -16.03 | -257.0 | -171.24 | -14.08 | -199.58 | -152.44 | 14.64 | -20.99 | -29.58 | 1.61 | -41.03 | -21.08 | 9.90 | -32.41 | -11.98 | 83.1 | 11.1 | -25.88 | 58.68 | 17.62 | -31.49 | 10.71 | 1.9 | 13.45 | 0.23 | 21.05 | 15.0 | 89.14 | 91.66 | 86.93 |
| 20Q2 (5) | 28.18 | -75.45 | -35.9 | -14.04 | 69.87 | -8.67 | -0.72 | -152.55 | 64.36 | 10.21 | -5.81 | 21.26 | 14.14 | -79.27 | -54.45 | 18.53 | 35.95 | -51.35 | 2.73 | 235.15 | -89.2 | 14.65 | 42.02 | -45.85 | 74.8 | -4.81 | -12.19 | 49.89 | -25.76 | -23.84 | 10.51 | 2.14 | 14.24 | 0.19 | -9.52 | 11.76 | 46.51 | -68.52 | -20.78 |
| 20Q1 (4) | 114.8 | 41.21 | 0.0 | -46.6 | 38.94 | 0.0 | 1.37 | 186.16 | 0.0 | 10.84 | -31.61 | 0.0 | 68.2 | 1269.48 | 0.0 | 13.63 | -10.56 | 0.0 | -2.02 | 96.69 | 0.0 | 10.31 | 24.24 | 0.0 | 78.58 | -31.89 | 0.0 | 67.2 | -16.97 | 0.0 | 10.29 | 4.57 | 0.0 | 0.21 | 0.0 | 0.0 | 147.75 | 65.34 | 0.0 |
| 19Q4 (3) | 81.3 | 78.92 | 0.0 | -76.32 | -310.54 | 0.0 | -1.59 | 98.25 | 0.0 | 15.85 | 368.19 | 0.0 | 4.98 | -81.45 | 0.0 | 15.24 | -26.7 | 0.0 | -60.95 | -3087.75 | 0.0 | 8.30 | -26.19 | 0.0 | 115.37 | 2.91 | 0.0 | 80.93 | -5.51 | 0.0 | 9.84 | 4.24 | 0.0 | 0.21 | 5.0 | 0.0 | 89.36 | 87.39 | 0.0 |
| 19Q3 (2) | 45.44 | 3.37 | 0.0 | -18.59 | -43.89 | 0.0 | -90.68 | -4389.11 | 0.0 | -5.91 | -170.19 | 0.0 | 26.85 | -13.5 | 0.0 | 20.79 | -45.42 | 0.0 | 2.04 | -91.93 | 0.0 | 11.25 | -58.42 | 0.0 | 112.11 | 31.62 | 0.0 | 85.65 | 30.74 | 0.0 | 9.44 | 2.61 | 0.0 | 0.2 | 17.65 | 0.0 | 47.69 | -18.77 | 0.0 |
| 19Q2 (1) | 43.96 | 0.0 | 0.0 | -12.92 | 0.0 | 0.0 | -2.02 | 0.0 | 0.0 | 8.42 | 0.0 | 0.0 | 31.04 | 0.0 | 0.0 | 38.09 | 0.0 | 0.0 | 25.28 | 0.0 | 0.0 | 27.05 | 0.0 | 0.0 | 85.18 | 0.0 | 0.0 | 65.51 | 0.0 | 0.0 | 9.2 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 58.71 | 0.0 | 0.0 |
