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) | 265.17 | 645.7 | -272.84 | 0 | 0 | 0 | 5.2 | 0 | -7.67 | 0 | 0 | 0 | -1.33 | 0 | 0.00 | 0 | 0 | 0 | 68.21 | 27.64 | 3.95 | 7.34 | 0.82 | 17.14 | 363.35 | 490.8 |
| 2022 (9) | 35.56 | 0 | 42.37 | 0 | 0 | 0 | -9.84 | 0 | 77.93 | 0 | 0 | 0 | -3.96 | 0 | 0.00 | 0 | 0 | 0 | 53.44 | 11.43 | 3.68 | -15.21 | 0.7 | 9.38 | 61.50 | 0 |
| 2021 (8) | -11.19 | 0 | -63.17 | 0 | 0 | 0 | -2.0 | 0 | -74.36 | 0 | 0 | 0 | 0.2 | 0 | 0.00 | 0 | 0 | 0 | 47.96 | 19.13 | 4.34 | 0.46 | 0.64 | 10.34 | -21.14 | 0 |
| 2020 (7) | 237.61 | 36.61 | -174.55 | 0 | 0 | 0 | 12.56 | 170.69 | 63.06 | 22.54 | 0 | 0 | -5.27 | 0 | 0.00 | 0 | 0 | 0 | 40.26 | -6.81 | 4.32 | 0.7 | 0.58 | 11.54 | 526.15 | 45.23 |
| 2019 (6) | 173.93 | 109.71 | -122.47 | 0 | 0 | 0 | 4.64 | 0 | 51.46 | 0 | 0 | 0 | -0.26 | 0 | 0.00 | 0 | 0 | 0 | 43.2 | 7.78 | 4.29 | 95.0 | 0.52 | -1.89 | 362.28 | 86.99 |
| 2018 (5) | 82.94 | -40.61 | -115.82 | 0 | 0 | 0 | -6.09 | 0 | -32.88 | 0 | 0 | 0 | 1.18 | 151.06 | 0.00 | 0 | 0 | 0 | 40.08 | 10.32 | 2.2 | 0.0 | 0.53 | -22.06 | 193.74 | -45.61 |
| 2017 (4) | 139.66 | -49.9 | -660.24 | 0 | 0 | 0 | 9.93 | 52.53 | -520.58 | 0 | 0 | 0 | 0.47 | 0 | 0.00 | 0 | 0 | 0 | 36.33 | 3.36 | 2.2 | 11.68 | 0.68 | 19.3 | 356.18 | -51.84 |
| 2016 (3) | 278.77 | 57.05 | -235.43 | 0 | 0 | 0 | 6.51 | 0 | 43.34 | -32.87 | 0 | 0 | -2.95 | 0 | 0.00 | 0 | 0 | 0 | 35.15 | 1.09 | 1.97 | 22.36 | 0.57 | 26.67 | 739.64 | 53.47 |
| 2015 (2) | 177.5 | 112.04 | -112.94 | 0 | 0 | 0 | -3.92 | 0 | 64.56 | -16.66 | 0 | 0 | -3.71 | 0 | 0.00 | 0 | 0 | 0 | 34.77 | -6.98 | 1.61 | 6.62 | 0.45 | 28.57 | 481.94 | 125.92 |
| 2014 (1) | 83.71 | 0 | -6.24 | 0 | 0 | 0 | -0.64 | 0 | 77.47 | 555.41 | 0 | 0 | -0.42 | 0 | 0.00 | 0 | 0 | 0 | 37.38 | 22.16 | 1.51 | -6.21 | 0.35 | 40.0 | 213.33 | 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) | 73.44 | 353.61 | -31.76 | 14.55 | 113.87 | 114.96 | 0 | 0 | 0 | -20.93 | -410.53 | -83.44 | 87.99 | 199.21 | 748.51 | 0 | 0 | 0 | -2.81 | 29.4 | -785.37 | 0.00 | 0 | 0 | 0 | 0 | 0 | 20.51 | -7.03 | 12.14 | 1.07 | -0.93 | 8.08 | 0.23 | 4.55 | 9.52 | 336.73 | 385.85 | -39.02 |
| 24Q2 (19) | 16.19 | 25.5 | 135.23 | -104.88 | -15.7 | -22.98 | 0 | 0 | 0 | 6.74 | 183.83 | 277.84 | -88.69 | -14.07 | 32.42 | 0 | 0 | 0 | -3.98 | -259.2 | -309.47 | 0.00 | 0 | 0 | 0 | 0 | 0 | 22.06 | 5.55 | 37.62 | 1.08 | 0.93 | 12.5 | 0.22 | 4.76 | 4.76 | 69.31 | 19.16 | 125.94 |
| 24Q1 (18) | 12.9 | -93.86 | 291.96 | -90.65 | -56.86 | -178.84 | 0 | 0 | 0 | -8.04 | -149.26 | -297.06 | -77.75 | -151.01 | -98.19 | 0 | 0 | 0 | 2.5 | 156.18 | 208.64 | 0.00 | 0 | 0 | 0 | 0 | 0 | 20.9 | 9.08 | 41.89 | 1.07 | 1.9 | 13.83 | 0.21 | 0.0 | 5.0 | 58.16 | -94.35 | 237.35 |
| 23Q4 (17) | 210.22 | 95.34 | 758.58 | -57.79 | 40.58 | -215.23 | 0 | 0 | 0 | 16.32 | 243.03 | 43.66 | 152.43 | 1369.91 | 736.15 | 0 | 0 | 0 | -4.45 | -1185.37 | -264.81 | 0.00 | 0 | 0 | 0 | 0 | 0 | 19.16 | 4.76 | 36.95 | 1.05 | 6.06 | 11.7 | 0.21 | 0.0 | 10.53 | 1029.48 | 86.44 | 587.65 |
| 23Q3 (16) | 107.62 | 334.21 | -39.44 | -97.25 | -14.04 | -272.75 | 0 | 0 | 0 | -11.41 | -201.06 | 20.49 | 10.37 | 107.9 | -93.16 | 0 | 0 | 0 | 0.41 | -78.42 | 109.83 | 0.00 | 0 | 0 | 0 | 0 | 0 | 18.29 | 14.1 | 36.59 | 0.99 | 3.12 | 6.45 | 0.21 | 0.0 | 23.53 | 552.18 | 306.69 | -54.98 |
| 23Q2 (15) | -45.95 | -583.78 | 58.3 | -85.28 | -162.32 | -390.17 | 0 | 0 | 0 | -3.79 | -192.89 | -4.99 | -131.23 | -234.51 | -62.41 | 0 | 0 | 0 | 1.9 | 134.57 | 165.29 | 0.00 | 0 | 0 | 0 | 0 | 0 | 16.03 | 8.83 | 20.53 | 0.96 | 2.13 | 5.49 | 0.21 | 5.0 | 23.53 | -267.15 | -530.91 | 65.14 |
| 23Q1 (14) | -6.72 | 78.95 | -11100.0 | -32.51 | -164.83 | -193.41 | 0 | 0 | 0 | 4.08 | -64.08 | 225.93 | -39.23 | -315.19 | -252.15 | 0 | 0 | 0 | 0.81 | -70.0 | 92.86 | 0.00 | 0 | 0 | 0 | 0 | 0 | 14.73 | 5.29 | 15.44 | 0.94 | 0.0 | 4.44 | 0.2 | 5.26 | 17.65 | -42.34 | 79.94 | -9660.3 |
| 22Q4 (13) | -31.92 | -117.96 | -228.35 | 50.15 | 292.22 | 181.27 | 0 | 0 | 0 | 11.36 | 179.16 | 338.16 | 18.23 | -87.98 | 149.48 | 0 | 0 | 0 | 2.7 | 164.75 | 280.28 | 0.00 | 0 | 0 | 0 | 0 | 0 | 13.99 | 4.48 | 13.83 | 0.94 | 1.08 | 4.44 | 0.19 | 11.76 | 11.76 | -211.11 | -117.21 | -213.41 |
| 22Q3 (12) | 177.72 | 261.29 | 4890.3 | -26.09 | -188.77 | -286.22 | 0 | 0 | 0 | -14.35 | -297.51 | -1441.12 | 151.63 | 287.66 | 1372.14 | 0 | 0 | 0 | -4.17 | -43.3 | -472.32 | 0.00 | 0 | 0 | 0 | 0 | 0 | 13.39 | 0.68 | 3.72 | 0.93 | 2.2 | -17.7 | 0.17 | 0.0 | 6.25 | 1226.50 | 260.06 | 4794.42 |
| 22Q2 (11) | -110.19 | -183550.0 | -402.64 | 29.39 | 365.25 | 281.87 | 0 | 0 | 0 | -3.61 | -11.42 | -167.98 | -80.8 | -625.31 | -499.01 | 0 | 0 | 0 | -2.91 | -792.86 | -238.37 | 0.00 | 0 | 0 | 0 | 0 | 0 | 13.3 | 4.23 | 16.06 | 0.91 | 1.11 | -20.18 | 0.17 | 0.0 | 6.25 | -766.27 | -176525.83 | -368.54 |
| 22Q1 (10) | -0.06 | -100.24 | 99.91 | -11.08 | 82.05 | -1705.8 | 0 | 0 | 0 | -3.24 | 32.08 | 10.25 | -11.14 | 69.76 | 83.63 | 0 | 0 | 0 | 0.42 | -40.85 | 154.55 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.76 | 3.82 | 12.92 | 0.9 | 0.0 | -22.41 | 0.17 | 0.0 | 6.25 | -0.43 | -100.23 | 99.92 |
| 21Q4 (9) | 24.87 | 770.35 | -63.04 | -61.71 | -540.47 | -97.6 | 0 | 0 | 0 | -4.77 | -545.79 | -152.02 | -36.84 | -457.67 | -202.16 | 0 | 0 | 0 | 0.71 | -36.61 | 124.48 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.29 | -4.8 | 12.96 | 0.9 | -20.35 | -23.08 | 0.17 | 6.25 | 13.33 | 186.15 | 812.5 | -66.25 |
| 21Q3 (8) | -3.71 | -110.19 | 84.12 | 14.01 | 186.7 | 147.43 | 0 | 0 | 0 | 1.07 | -79.85 | 131.85 | 10.3 | -49.14 | 119.47 | 0 | 0 | 0 | 1.12 | 230.23 | 360.47 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.91 | 12.65 | 17.79 | 1.13 | -0.88 | 6.6 | 0.16 | 0.0 | 6.67 | -26.13 | -109.16 | 86.39 |
| 21Q2 (7) | 36.41 | 152.96 | -74.03 | -16.16 | -2442.03 | 78.76 | 0 | 0 | 0 | 5.31 | 247.09 | -3.98 | 20.25 | 129.75 | -68.41 | 0 | 0 | 0 | -0.86 | -11.69 | -133.99 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.46 | 1.42 | 19.25 | 1.14 | -1.72 | 9.62 | 0.16 | 0.0 | 14.29 | 285.34 | 152.38 | -78.04 |
| 21Q1 (6) | -68.75 | -202.17 | -228.48 | 0.69 | 102.21 | 101.83 | 0 | 0 | 0 | -3.61 | -139.37 | -398.35 | -68.06 | -288.74 | -530.49 | 0 | 0 | 0 | -0.77 | 73.45 | 82.74 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.3 | 3.86 | 28.41 | 1.16 | -0.85 | 10.48 | 0.16 | 6.67 | 14.29 | -544.77 | -198.77 | -201.71 |
| 20Q4 (5) | 67.29 | 388.06 | -43.64 | -31.23 | -5.72 | 36.9 | 0 | 0 | 0 | 9.17 | 372.92 | 17.26 | 36.06 | 168.17 | -48.41 | 0 | 0 | 0 | -2.9 | -574.42 | -402.08 | 0.00 | 0 | 0 | 0 | 0 | 0 | 10.88 | -0.73 | -7.95 | 1.17 | 10.38 | 11.43 | 0.15 | 0.0 | 15.38 | 551.56 | 387.35 | -39.94 |
| 20Q3 (4) | -23.36 | -116.66 | 0.0 | -29.54 | 61.17 | 0.0 | 0 | 0 | 0.0 | -3.36 | -160.76 | 0.0 | -52.9 | -182.53 | 0.0 | 0 | 0 | 0.0 | -0.43 | -117.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 10.96 | 14.05 | 0.0 | 1.06 | 1.92 | 0.0 | 0.15 | 7.14 | 0.0 | -191.95 | -114.77 | 0.0 |
| 20Q2 (3) | 140.18 | 161.97 | 0.0 | -76.08 | -101.8 | 0.0 | 0 | 0 | 0.0 | 5.53 | 357.02 | 0.0 | 64.1 | 305.44 | 0.0 | 0 | 0 | 0.0 | 2.53 | 156.73 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 9.61 | 9.2 | 0.0 | 1.04 | -0.95 | 0.0 | 0.14 | 0.0 | 0.0 | 1299.17 | 142.55 | 0.0 |
| 20Q1 (2) | 53.51 | -55.18 | 0.0 | -37.7 | 23.82 | 0.0 | 0 | 0 | 0.0 | 1.21 | -84.53 | 0.0 | 15.81 | -77.38 | 0.0 | 0 | 0 | 0.0 | -4.46 | -564.58 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 8.8 | -25.55 | 0.0 | 1.05 | 0.0 | 0.0 | 0.14 | 7.69 | 0.0 | 535.64 | -41.68 | 0.0 |
| 19Q4 (1) | 119.39 | 0.0 | 0.0 | -49.49 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.82 | 0.0 | 0.0 | 69.9 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 11.82 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 918.38 | 0.0 | 0.0 |
