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) | 214.4 | 0 | -38.39 | 0 | 0 | 0 | -0.01 | 0 | 176.01 | 0 | 0 | 0 | -5.39 | 0 | 0.00 | 0 | 0 | 0 | 43.17 | 21.98 | 25.7 | -1.95 | 0.97 | 4.3 | 306.99 | 0 |
| 2022 (9) | -30.56 | 0 | -43.98 | 0 | 0 | 0 | 0 | 0 | -74.54 | 0 | 0 | 0 | -21.72 | 0 | 0.00 | 0 | 0 | 0 | 35.39 | -20.72 | 26.21 | 3.03 | 0.93 | 0.0 | -48.87 | 0 |
| 2021 (8) | -27.03 | 0 | -35.54 | 0 | 0 | 0 | -0.01 | 0 | -62.57 | 0 | 0 | 0 | -24.15 | 0 | 0.00 | 0 | 0 | 0 | 44.64 | 29.69 | 25.44 | 5.52 | 0.93 | 14.81 | -38.07 | 0 |
| 2020 (7) | 88.79 | 0 | -24.79 | 0 | 0 | 0 | 0.11 | 450.0 | 64.0 | 0 | 0 | 0 | -22.03 | 0 | 0.00 | 0 | 0 | 0 | 34.42 | 2.47 | 24.11 | 0.67 | 0.81 | -7.95 | 149.63 | 0 |
| 2019 (6) | -219.02 | 0 | -28.19 | 0 | 0 | 0 | 0.02 | 0 | -247.21 | 0 | 0 | 0 | -25.07 | 0 | 0.00 | 0 | 0 | 0 | 33.59 | 13.59 | 23.95 | 24.87 | 0.88 | 25.71 | -374.91 | 0 |
| 2018 (5) | 550.27 | 0 | -39.25 | 0 | 0 | 0 | 0 | 0 | 511.02 | 0 | 0 | 0 | -20.31 | 0 | 0.00 | 0 | 0 | 0 | 29.57 | 7.72 | 19.18 | 2.4 | 0.7 | 9.38 | 1112.78 | 0 |
| 2017 (4) | -444.55 | 0 | -17.93 | 0 | 0 | 0 | 0.01 | 0 | -462.48 | 0 | 0 | 0 | -15.1 | 0 | 0.00 | 0 | 0 | 0 | 27.45 | 4.14 | 18.73 | 6.36 | 0.64 | 6.67 | -949.49 | 0 |
| 2016 (3) | 15.25 | 0 | -43.94 | 0 | 0 | 0 | 0 | 0 | -28.69 | 0 | 0 | 0 | -18.9 | 0 | 0.00 | 0 | 0 | 0 | 26.36 | -15.54 | 17.61 | 6.08 | 0.6 | 27.66 | 34.22 | 0 |
| 2015 (2) | -77.3 | 0 | -23.35 | 0 | 0 | 0 | 0 | 0 | -100.65 | 0 | 0 | 0 | -21.24 | 0 | 0.00 | 0 | 0 | 0 | 31.21 | 0.87 | 16.6 | 3.81 | 0.47 | 34.29 | -160.11 | 0 |
| 2014 (1) | 50.97 | 0 | -26.46 | 0 | 0 | 0 | 0 | 0 | 24.51 | 0 | 0 | 0 | -14.52 | 0 | 0.00 | 0 | 0 | 0 | 30.94 | 7.88 | 15.99 | -1.17 | 0.35 | -18.6 | 107.80 | 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) | 13.02 | 122.04 | -88.84 | -3.62 | 63.17 | 72.3 | 0 | 0 | 0 | 0.29 | 2800.0 | 0 | 9.4 | 113.64 | -90.92 | 0 | 0 | 0 | -1.83 | 25.61 | 61.8 | 0.00 | 0 | 0 | 0 | 0 | 0 | 15.25 | 5.76 | 31.13 | 6.74 | -6.26 | 4.17 | 0.25 | 4.17 | 0.0 | 58.54 | 121.66 | -90.79 |
| 24Q2 (19) | -59.07 | -151.58 | 60.74 | -9.83 | -176.12 | -217.44 | 0 | 0 | 0 | 0.01 | 0 | 200.0 | -68.9 | -154.81 | 51.51 | 0 | 0 | 0 | -2.46 | -402.04 | -113.93 | 0.00 | 0 | 0 | 0 | 0 | 0 | 14.42 | 8.1 | 13.01 | 7.19 | 12.34 | 11.99 | 0.24 | 4.35 | -4.0 | -270.34 | -129.93 | 65.09 |
| 24Q1 (18) | -23.48 | -112.37 | -140.25 | -3.56 | 67.25 | 84.39 | 0 | 0 | 0 | 0 | 0 | 0 | -27.04 | -115.1 | -176.1 | 0 | 0 | 0 | -0.49 | 90.84 | 96.2 | 0.00 | 0 | 0 | 0 | 0 | 0 | 13.34 | 102.12 | 9.43 | 6.4 | 0.0 | -0.16 | 0.23 | 0.0 | -4.17 | -117.58 | -108.19 | -137.97 |
| 23Q4 (17) | 189.89 | 62.8 | -15.02 | -10.87 | 16.83 | -15.39 | 0 | 0 | 0 | 0 | 0 | -100.0 | 179.02 | 72.85 | -16.36 | 0 | 0 | 0 | -5.35 | -11.69 | -40.42 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.6 | -43.25 | -43.49 | 6.4 | -1.08 | -0.31 | 0.23 | -8.0 | -4.17 | 1435.30 | 125.8 | 17.8 |
| 23Q3 (16) | 116.64 | 177.52 | 8540.0 | -13.07 | -256.15 | -35.72 | 0 | 0 | 0 | 0 | 100.0 | 0 | 103.57 | 172.89 | 1350.85 | 0 | 0 | 0 | -4.79 | -127.12 | 23.36 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.63 | -8.86 | -5.06 | 6.47 | 0.78 | -1.97 | 0.25 | 0.0 | 4.17 | 635.64 | 182.08 | 8888.43 |
| 23Q2 (15) | -150.46 | -357.9 | -430.1 | 8.37 | 136.69 | 167.83 | 0 | 0 | 0 | -0.01 | 0 | 0.0 | -142.09 | -499.92 | -527.47 | 0 | 0 | 0 | 17.66 | 236.9 | 362.41 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.76 | 4.68 | 126.64 | 6.42 | 0.16 | -2.43 | 0.25 | 4.17 | 8.7 | -774.37 | -350.07 | -311.35 |
| 23Q1 (14) | 58.34 | -73.89 | 119.39 | -22.81 | -142.14 | -81.32 | 0 | 0 | 0 | 0 | -100.0 | 0 | 35.53 | -83.4 | 111.33 | 0 | 0 | 0 | -12.9 | -238.58 | -161.66 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.19 | 4.37 | 109.09 | 6.41 | -0.16 | -3.03 | 0.24 | 0.0 | 9.09 | 309.66 | -74.59 | 113.03 |
| 22Q4 (13) | 223.46 | 16452.59 | 1132.54 | -9.42 | 2.18 | -38.94 | 0 | 0 | 0 | 0.01 | 0 | 0 | 214.04 | 2685.02 | 1785.81 | 0 | 0 | 0 | -3.81 | 39.04 | -336.65 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.68 | -4.65 | 30.8 | 6.42 | -2.73 | -1.68 | 0.24 | 0.0 | 0.0 | 1218.43 | 17129.5 | 955.12 |
| 22Q3 (12) | 1.35 | -97.04 | 108.71 | -9.63 | 21.96 | 1.73 | 0 | 0 | 0 | 0 | 100.0 | 0 | -8.28 | -124.91 | 67.27 | 0 | 0 | 0 | -6.25 | 7.13 | 25.86 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.25 | 117.58 | -6.35 | 6.6 | 0.3 | 0.3 | 0.24 | 4.35 | 0.0 | 7.07 | -98.07 | 109.08 |
| 22Q2 (11) | 45.58 | 115.15 | -80.4 | -12.34 | 1.91 | -0.49 | 0 | 0 | 0 | -0.01 | 0 | 0 | 33.24 | 110.6 | -84.91 | 0 | 0 | 0 | -6.73 | -36.51 | 40.44 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.63 | -3.43 | -56.89 | 6.58 | -0.45 | 6.3 | 0.23 | 4.55 | 0.0 | 366.40 | 115.41 | -69.31 |
| 22Q1 (10) | -300.95 | -1759.96 | -14.75 | -12.58 | -85.55 | -88.61 | 0 | 0 | 0 | 0 | 0 | 100.0 | -313.53 | -2862.38 | -16.58 | 0 | 0 | 0 | -4.93 | -406.21 | 18.24 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.83 | -34.71 | -39.08 | 6.61 | 1.23 | 7.65 | 0.22 | -8.33 | -4.35 | -2377.17 | -2158.56 | -44.48 |
| 21Q4 (9) | 18.13 | 216.97 | 149.44 | -6.78 | 30.82 | 4.91 | 0 | 0 | 0 | 0 | 0 | -100.0 | 11.35 | 144.86 | 125.91 | 0 | 0 | 0 | 1.61 | 119.1 | 125.88 | 0.00 | 0 | 0 | 0 | 0 | 0 | 8.93 | -31.73 | -7.75 | 6.53 | -0.76 | 7.22 | 0.24 | 0.0 | 20.0 | 115.48 | 248.26 | 150.29 |
| 21Q3 (8) | -15.5 | -106.66 | -980.68 | -9.8 | 20.2 | -23.58 | 0 | 0 | 0 | 0 | 0 | 0 | -25.3 | -111.48 | -310.05 | 0 | 0 | 0 | -8.43 | 25.4 | -11.36 | 0.00 | 0 | 0 | 0 | 0 | 0 | 13.08 | 0.15 | 19.67 | 6.58 | 6.3 | 9.67 | 0.24 | 4.35 | 33.33 | -77.89 | -106.52 | -857.21 |
| 21Q2 (7) | 232.6 | 188.69 | 158.9 | -12.28 | -84.11 | -1066.93 | 0 | 0 | 0 | 0 | 100.0 | 0 | 220.32 | 181.92 | 141.82 | 0 | 0 | 0 | -11.3 | -87.4 | -620.74 | 0.00 | 0 | 0 | 0 | 0 | 0 | 13.06 | 36.47 | 29.05 | 6.19 | 0.81 | 3.17 | 0.23 | 0.0 | 21.05 | 1194.05 | 172.57 | 116.77 |
| 21Q1 (6) | -262.26 | -615.19 | -874.31 | -6.67 | 6.45 | 39.36 | 0 | 0 | 0 | -0.01 | -109.09 | 0 | -268.93 | -514.0 | -1275.91 | 0 | 0 | 0 | -6.03 | 3.05 | 42.07 | 0.00 | 0 | 0 | 0 | 0 | 0 | 9.57 | -1.14 | 159.35 | 6.14 | 0.82 | 1.82 | 0.23 | 15.0 | 0.0 | -1645.29 | -616.54 | -583.34 |
| 20Q4 (5) | -36.67 | -2183.52 | 44.22 | -7.13 | 10.09 | 35.12 | 0 | 0 | 0 | 0.11 | 0 | 450.0 | -43.8 | -609.89 | 42.92 | 0 | 0 | 0 | -6.22 | 17.83 | 28.34 | 0.00 | 0 | 0 | 0 | 0 | 0 | 9.68 | -11.44 | 9.01 | 6.09 | 1.5 | 1.67 | 0.2 | 11.11 | -20.0 | -229.62 | -2332.25 | 47.19 |
| 20Q3 (4) | 1.76 | -98.04 | 0.0 | -7.93 | -724.41 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -6.17 | -106.77 | 0.0 | 0 | 0 | 0.0 | -7.57 | -448.85 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 10.93 | 8.0 | 0.0 | 6.0 | 0.0 | 0.0 | 0.18 | -5.26 | 0.0 | 10.29 | -98.13 | 0.0 |
| 20Q2 (3) | 89.84 | 165.25 | 0.0 | 1.27 | 111.55 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 91.11 | 298.38 | 0.0 | 0 | 0 | 0.0 | 2.17 | 120.85 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 10.12 | 174.25 | 0.0 | 6.0 | -0.5 | 0.0 | 0.19 | -17.39 | 0.0 | 550.83 | 61.82 | 0.0 |
| 20Q1 (2) | 33.87 | 151.52 | 0.0 | -11.0 | -0.09 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 22.87 | 129.81 | 0.0 | 0 | 0 | 0.0 | -10.41 | -19.93 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 3.69 | -58.45 | 0.0 | 6.03 | 0.67 | 0.0 | 0.23 | -8.0 | 0.0 | 340.40 | 178.29 | 0.0 |
| 19Q4 (1) | -65.74 | 0.0 | 0.0 | -10.99 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -76.73 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -8.68 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.88 | 0.0 | 0.0 | 5.99 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -434.79 | 0.0 | 0.0 |
