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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 (10) | 166.52 | -44.46 | -8.49 | 0 | -209.56 | 0 | 6.77 | 0 | 158.03 | -44.12 | 12.76 | 42.25 | 0 | 0 | 1.24 | 52.83 | 218.06 | -18.21 | 203.42 | -12.76 | 11.27 | -1.57 | 1.87 | -3.61 | 76.89 | -36.76 |
| 2023 (9) | 299.81 | 32.13 | -17.02 | 0 | -235.52 | 0 | -0.78 | 0 | 282.79 | 42.65 | 8.97 | -12.23 | 0 | 0 | 0.81 | -12.61 | 266.62 | -18.54 | 233.18 | -16.63 | 11.45 | 9.78 | 1.94 | 2.65 | 121.59 | 56.48 |
| 2022 (8) | 226.91 | -45.61 | -28.67 | 0 | -308.07 | 0 | 13.09 | 0 | 198.24 | -40.48 | 10.22 | -16.71 | 0 | 0 | 0.93 | 2.54 | 327.29 | -31.49 | 279.7 | -28.03 | 10.43 | 19.34 | 1.89 | -16.37 | 77.70 | -25.57 |
| 2021 (7) | 417.21 | 171.27 | -84.14 | 0 | 39.55 | 0 | -0.33 | 0 | 333.07 | 183.95 | 12.27 | -65.2 | 0 | 0 | 0.91 | -79.45 | 477.73 | 223.27 | 388.66 | 228.9 | 8.74 | 18.27 | 2.26 | -14.07 | 104.39 | -12.99 |
| 2020 (6) | 153.8 | 115.2 | -36.5 | 0 | -67.64 | 0 | -0.1 | 0 | 117.3 | 130.95 | 35.26 | 120.51 | 0 | 0 | 4.41 | 77.53 | 147.78 | 49.92 | 118.17 | 49.07 | 7.39 | 22.55 | 2.63 | -8.36 | 119.98 | 48.01 |
| 2019 (5) | 71.47 | -10.79 | -20.68 | 0 | -76.54 | 0 | -0.09 | 0 | 50.79 | -23.51 | 15.99 | 55.7 | 0 | 0 | 2.48 | 32.63 | 98.57 | 29.44 | 79.27 | 24.03 | 6.03 | 90.22 | 2.87 | 2.87 | 81.06 | -29.3 |
| 2018 (4) | 80.11 | 82.82 | -13.71 | 0 | -42.55 | 0 | 0.14 | -64.1 | 66.4 | 82.82 | 10.27 | 305.93 | -0.02 | 0 | 1.87 | 248.48 | 76.15 | 32.32 | 63.91 | 27.21 | 3.17 | 13.62 | 2.79 | 4.89 | 114.66 | 45.71 |
| 2017 (3) | 43.82 | -37.84 | -7.5 | 0 | -51.48 | 0 | 0.39 | 160.0 | 36.32 | -43.09 | 2.53 | 2.43 | -6.91 | 0 | 0.54 | -0.67 | 57.55 | 1.97 | 50.24 | 0.4 | 2.79 | 20.26 | 2.66 | 30.39 | 78.69 | -39.28 |
| 2016 (2) | 70.49 | -22.84 | -6.67 | 0 | -58.49 | 0 | 0.15 | 0 | 63.82 | -20.74 | 2.47 | -71.77 | 0 | 0 | 0.54 | -68.54 | 56.44 | -18.71 | 50.04 | -21.8 | 2.32 | -4.53 | 2.04 | 3.03 | 129.58 | -2.98 |
| 2015 (1) | 91.35 | 58.9 | -10.83 | 0 | -89.36 | 0 | -0.04 | 0 | 80.52 | 49.0 | 8.75 | 414.71 | 0 | 0 | 1.72 | 447.05 | 69.43 | -12.19 | 63.99 | -11.24 | 2.43 | -8.3 | 1.98 | 26.92 | 133.55 | 77.25 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 25Q1 (20) | 55.76 | -26.62 | 27.68 | -1.78 | 75.55 | -144.95 | -9.52 | -824.27 | 29.32 | 0.51 | -88.3 | -86.22 | 53.98 | -21.44 | 13.33 | 1.77 | -74.46 | 302.27 | 0 | 0 | 0 | 0.65 | -76.21 | 262.34 | 56.96 | 15.87 | 10.73 | 52.64 | 9.64 | 7.56 | 2.78 | -2.46 | -2.46 | 0.44 | -4.35 | -15.38 | 99.82 | -32.59 | 19.57 |
| 24Q4 (19) | 75.99 | 1985.61 | -17.79 | -7.28 | -75.42 | -243.59 | -1.03 | 99.47 | 92.76 | 4.36 | 247.8 | 158.21 | 68.71 | 939.98 | -29.53 | 6.93 | 65.79 | 368.24 | 0 | 0 | 0 | 2.74 | 82.87 | 403.29 | 49.16 | -21.23 | -22.04 | 48.01 | -8.69 | -9.89 | 2.85 | 3.26 | 0.71 | 0.46 | 4.55 | -11.54 | 148.07 | 2149.48 | -9.28 |
| 24Q3 (18) | -4.03 | -107.92 | -105.63 | -4.15 | -306.86 | 83.43 | -194.9 | -121712.5 | 13.49 | -2.95 | -277.71 | -150.43 | -8.18 | -116.4 | -117.57 | 4.18 | 242.62 | 219.08 | 0 | 0 | 0 | 1.50 | 210.22 | 231.27 | 62.41 | 13.39 | -12.63 | 52.58 | -2.43 | -17.4 | 2.76 | -1.43 | -3.83 | 0.44 | -4.35 | -8.33 | -7.22 | -108.11 | -106.76 |
| 24Q2 (17) | 50.89 | 16.53 | -16.05 | -1.02 | -125.76 | -125.31 | -0.16 | 98.81 | -6.67 | 1.66 | -55.14 | -48.12 | 49.87 | 4.7 | -22.86 | 1.22 | 177.27 | -24.22 | 0 | 0 | 0 | 0.48 | 168.45 | -9.0 | 55.04 | 7.0 | -27.1 | 53.89 | 10.11 | -21.58 | 2.8 | -1.75 | -6.04 | 0.46 | -11.54 | -2.13 | 89.05 | 6.66 | 6.01 |
| 24Q1 (16) | 43.67 | -52.75 | -41.9 | 3.96 | -21.89 | 470.09 | -13.47 | 5.27 | -424.58 | 3.7 | 149.4 | 258.12 | 47.63 | -51.15 | -35.71 | 0.44 | -70.27 | -90.35 | 0 | 0 | 0 | 0.18 | -66.95 | -90.5 | 51.44 | -18.43 | -9.15 | 48.94 | -8.15 | 2.99 | 2.85 | 0.71 | 2.89 | 0.52 | 0.0 | 8.33 | 83.48 | -48.85 | -43.61 |
| 23Q4 (15) | 92.43 | 29.09 | 1.22 | 5.07 | 120.24 | 9.27 | -14.22 | 93.69 | -10057.14 | -7.49 | -228.03 | -104.64 | 97.5 | 109.45 | 1.6 | 1.48 | 12.98 | -62.53 | 0 | 0 | 0 | 0.55 | 20.37 | -69.06 | 63.06 | -11.72 | 21.06 | 53.28 | -16.31 | 31.78 | 2.83 | -1.39 | 8.85 | 0.52 | 8.33 | 4.0 | 163.22 | 52.75 | -22.2 |
| 23Q3 (14) | 71.6 | 18.11 | 185.03 | -25.05 | -721.59 | -36.22 | -225.3 | -150100.0 | 28.14 | 5.85 | 82.81 | -25.1 | 46.55 | -28.0 | 591.68 | 1.31 | -18.63 | 57.83 | 0 | 0 | 0 | 0.45 | -14.78 | 6.73 | 71.43 | -5.39 | 67.87 | 63.66 | -7.36 | 47.87 | 2.87 | -3.69 | 7.49 | 0.48 | 2.13 | 2.13 | 106.85 | 27.21 | 96.47 |
| 23Q2 (13) | 60.62 | -19.35 | 187.03 | 4.03 | 476.64 | 267.22 | -0.15 | -103.61 | -102.62 | 3.2 | 236.75 | -21.95 | 64.65 | -12.74 | 245.54 | 1.61 | -64.69 | 4.55 | 0 | 0 | 0 | 0.53 | -71.98 | 8.55 | 75.5 | 33.35 | -24.39 | 68.72 | 44.61 | -19.03 | 2.98 | 7.58 | 12.45 | 0.47 | -2.08 | 9.3 | 84.00 | -43.26 | 249.78 |
| 23Q1 (12) | 75.16 | -17.7 | -15.88 | -1.07 | -123.06 | 91.45 | 4.15 | 3064.29 | 3064.29 | -2.34 | 36.07 | -148.35 | 74.09 | -22.79 | -3.57 | 4.56 | 15.44 | 16.62 | 0 | 0 | 0 | 1.90 | 7.64 | 77.08 | 56.62 | 8.7 | -57.36 | 47.52 | 17.54 | -57.32 | 2.77 | 6.54 | 10.36 | 0.48 | -4.0 | -2.04 | 148.04 | -29.43 | 89.46 |
| 22Q4 (11) | 91.32 | 263.54 | -54.94 | 4.64 | 125.23 | 128.24 | -0.14 | 99.96 | 98.91 | -3.66 | -146.86 | -181.54 | 95.96 | 1325.85 | -48.47 | 3.95 | 375.9 | 13.51 | 0 | 0 | 0 | 1.76 | 315.28 | 85.0 | 52.09 | 22.42 | -61.27 | 40.43 | -6.09 | -63.02 | 2.6 | -2.62 | 12.07 | 0.5 | 6.38 | -3.85 | 209.79 | 285.75 | 16.12 |
| 22Q3 (10) | 25.12 | 18.94 | -73.31 | -18.39 | -663.07 | -251.63 | -313.52 | -5571.55 | -1317.36 | 7.81 | 90.49 | 748.91 | 6.73 | -64.03 | -92.43 | 0.83 | -46.1 | -61.4 | 0 | 0 | 0 | 0.42 | -13.33 | -24.33 | 42.55 | -57.39 | -71.86 | 43.05 | -49.28 | -64.92 | 2.67 | 0.75 | 23.04 | 0.47 | 9.3 | -12.96 | 54.38 | 126.47 | -27.53 |
| 22Q2 (9) | 21.12 | -76.36 | -70.09 | -2.41 | 80.75 | 96.0 | 5.73 | 4192.86 | -90.47 | 4.1 | -15.29 | 2633.33 | 18.71 | -75.65 | 81.47 | 1.54 | -60.61 | -56.13 | 0 | 0 | 0 | 0.49 | -54.29 | -52.43 | 99.85 | -24.81 | -16.74 | 84.87 | -23.78 | -13.27 | 2.65 | 5.58 | 23.83 | 0.43 | -12.24 | -27.12 | 24.01 | -69.27 | -65.79 |
| 22Q1 (8) | 89.35 | -55.91 | 79.27 | -12.52 | 23.8 | -471.69 | -0.14 | 98.91 | -100.97 | 4.84 | 472.31 | 5477.78 | 76.83 | -58.74 | 61.24 | 3.91 | 12.36 | 24.92 | 0 | 0 | 0 | 1.07 | 12.45 | -9.79 | 132.8 | -1.26 | 84.16 | 111.35 | 1.85 | 89.53 | 2.51 | 8.19 | 18.4 | 0.49 | -5.77 | -19.67 | 78.14 | -56.75 | -3.61 |
| 21Q4 (7) | 202.65 | 115.31 | 143.25 | -16.43 | -214.15 | -10.86 | -12.84 | 41.95 | -295.08 | -1.3 | -241.3 | -1957.14 | 186.22 | 109.49 | 171.89 | 3.48 | 61.86 | -76.39 | 0 | 0 | 0 | 0.95 | 69.85 | -85.49 | 134.49 | -11.06 | 183.26 | 109.33 | -10.9 | 200.03 | 2.32 | 6.91 | 14.85 | 0.52 | -3.7 | -18.75 | 180.66 | 140.74 | -15.21 |
| 21Q3 (6) | 94.12 | 33.3 | 181.88 | -5.23 | 91.33 | 67.43 | -22.12 | -136.79 | 70.66 | 0.92 | 513.33 | 1250.0 | 88.89 | 762.17 | 412.93 | 2.15 | -38.75 | -86.55 | 0 | 0 | 0 | 0.56 | -45.51 | -92.28 | 151.21 | 26.09 | 254.7 | 122.71 | 25.39 | 260.38 | 2.17 | 1.4 | 14.21 | 0.54 | -8.47 | -16.92 | 75.04 | 6.91 | -17.74 |
| 21Q2 (5) | 70.61 | 41.67 | 169.5 | -60.3 | -2653.42 | -1318.82 | 60.13 | 318.44 | 23952.0 | 0.15 | 266.67 | 400.0 | 10.31 | -78.36 | -53.03 | 3.51 | 12.14 | -10.46 | 0 | 0 | 0 | 1.03 | -13.32 | -51.15 | 119.92 | 66.3 | 278.77 | 97.86 | 66.57 | 282.71 | 2.14 | 0.94 | 20.22 | 0.59 | -3.28 | -7.81 | 70.20 | -13.41 | -25.01 |
| 21Q1 (4) | 49.84 | -40.18 | 0.0 | -2.19 | 85.22 | 0.0 | 14.37 | 542.15 | 0.0 | -0.09 | -228.57 | 0.0 | 47.65 | -30.43 | 0.0 | 3.13 | -78.77 | 0.0 | 0 | 0 | 0.0 | 1.19 | -81.92 | 0.0 | 72.11 | 51.87 | 0.0 | 58.75 | 61.22 | 0.0 | 2.12 | 4.95 | 0.0 | 0.61 | -4.69 | 0.0 | 81.07 | -61.95 | 0.0 |
| 20Q4 (3) | 83.31 | 149.51 | 0.0 | -14.82 | 7.72 | 0.0 | -3.25 | 95.69 | 0.0 | 0.07 | 187.5 | 0.0 | 68.49 | 295.21 | 0.0 | 14.74 | -7.76 | 0.0 | 0 | 0 | 0.0 | 6.56 | -9.62 | 0.0 | 47.48 | 11.38 | 0.0 | 36.44 | 7.02 | 0.0 | 2.02 | 6.32 | 0.0 | 0.64 | -1.54 | 0.0 | 213.07 | 133.55 | 0.0 |
| 20Q3 (2) | 33.39 | 27.44 | 0.0 | -16.06 | -277.88 | 0.0 | -75.39 | -30256.0 | 0.0 | -0.08 | -60.0 | 0.0 | 17.33 | -21.05 | 0.0 | 15.98 | 307.65 | 0.0 | 0 | 0 | 0.0 | 7.26 | 244.82 | 0.0 | 42.63 | 34.65 | 0.0 | 34.05 | 33.16 | 0.0 | 1.9 | 6.74 | 0.0 | 0.65 | 1.56 | 0.0 | 91.23 | -2.54 | 0.0 |
| 20Q2 (1) | 26.2 | 0.0 | 0.0 | -4.25 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 21.95 | 0.0 | 0.0 | 3.92 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.11 | 0.0 | 0.0 | 31.66 | 0.0 | 0.0 | 25.57 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 93.60 | 0.0 | 0.0 |
