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) | -413.76 | 0 | 77.65 | -83.01 | 0 | 0 | 152.29 | 5378.06 | -336.11 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 21.75 | 0 | 4.16 | 1.71 | 1.0 | 3.09 | -1537.57 | 0 |
| 2023 (9) | -400.41 | 0 | 457.14 | 473.65 | 0 | 0 | 2.78 | -98.88 | 56.73 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | -95.16 | 0 | 4.09 | 0.49 | 0.97 | 16.87 | 0.00 | 0 |
| 2022 (8) | -665.9 | 0 | 79.69 | 0 | 0 | 0 | 249.26 | 0 | -586.21 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | -136.59 | 0 | 4.07 | 6.54 | 0.83 | -23.15 | 0.00 | 0 |
| 2021 (7) | 630.39 | -21.06 | -1130.98 | 0 | 0 | 0 | -71.83 | 0 | -500.59 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 10.91 | -24.5 | 3.82 | 5.82 | 1.08 | -26.03 | 3987.29 | -2.53 |
| 2020 (6) | 798.54 | -14.63 | -289.15 | 0 | 0 | 0 | -132.19 | 0 | 509.39 | 103.37 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 14.45 | -71.17 | 3.61 | 9.73 | 1.46 | 3.55 | 4090.88 | 139.74 |
| 2019 (5) | 935.43 | 414.34 | -684.95 | 0 | 0 | 0 | -46.43 | 0 | 250.48 | 325.48 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 50.12 | 0 | 3.29 | -4.36 | 1.41 | 6.02 | 1706.37 | -84.52 |
| 2018 (4) | 181.87 | -82.11 | -123.0 | 0 | 0 | 0 | 64.06 | 0 | 58.87 | 207.09 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | -3.12 | 0 | 3.44 | 2.08 | 1.33 | 14.66 | 11022.42 | 294.41 |
| 2017 (3) | 1016.7 | 8.81 | -997.53 | 0 | 0 | 0 | -154.0 | 0 | 19.17 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 31.85 | 7.57 | 3.37 | 4.01 | 1.16 | -9.38 | 2794.67 | 2.08 |
| 2016 (2) | 934.42 | 94.51 | -1136.92 | 0 | 0 | 0 | -37.21 | 0 | -202.5 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 29.61 | 5.45 | 3.24 | 10.96 | 1.28 | 28.0 | 2737.83 | 82.37 |
| 2015 (1) | 480.39 | -32.72 | -367.14 | 0 | 0 | 0 | 14.72 | -63.7 | 113.25 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 28.08 | 16.42 | 2.92 | 8.55 | 1.0 | 23.46 | 1501.22 | -41.93 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | 14.29 | 102.22 | -80.25 | -43.35 | -148.48 | -113.1 | 0 | 0 | 0 | 86.21 | 234.66 | 172.46 | -29.06 | 94.77 | -107.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -5.11 | 85.92 | 93.15 | 1.05 | 1.94 | 0.96 | 0.25 | 0.0 | -3.85 | 0.00 | 0 | 0 |
| 24Q3 (19) | -645.13 | -247.63 | -140.45 | 89.42 | 255.97 | 17.55 | 0 | 0 | 0 | -64.02 | -287.69 | -171.86 | -555.71 | -220.25 | -189.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -36.3 | -211.38 | -240.59 | 1.03 | -0.96 | 0.0 | 0.25 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 24Q2 (18) | 437.0 | 298.71 | 1024.28 | 25.12 | 288.25 | 282.03 | 0 | 0 | 0 | 34.11 | -64.47 | -38.16 | 462.12 | 316.5 | 856.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 32.59 | 6.61 | 289.15 | 1.04 | 0.97 | 4.0 | 0.25 | 0.0 | 4.17 | 1289.85 | 286.8 | 0 |
| 24Q1 (17) | -219.92 | -403.97 | -39.92 | 6.47 | -98.04 | -89.9 | 0 | 0 | 0 | 95.99 | 180.68 | 526.43 | -213.45 | -152.95 | -129.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 30.57 | 141.0 | 204.76 | 1.03 | -0.96 | 0.98 | 0.25 | -3.85 | 8.7 | -690.49 | 0 | 0 |
| 23Q4 (16) | 72.35 | 126.97 | 149.38 | 330.8 | 334.86 | 58.29 | 0 | 0 | 0 | -118.97 | -233.54 | -34.29 | 403.15 | 309.72 | 545.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -74.57 | -388.81 | 6.74 | 1.04 | 0.97 | 0.97 | 0.26 | 4.0 | 18.18 | 0.00 | 100.0 | 0 |
| 23Q3 (15) | -268.3 | -467.47 | -88.25 | 76.07 | 651.23 | 96.31 | 0 | 0 | 0 | 89.09 | 61.51 | -47.25 | -192.23 | -214.72 | -85.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 25.82 | 249.85 | 144.74 | 1.03 | 3.0 | 1.98 | 0.25 | 4.17 | 19.05 | -990.04 | 0 | 18.24 |
| 23Q2 (14) | -47.28 | 69.92 | 76.36 | -13.8 | -121.54 | -178.05 | 0 | 0 | 0 | 55.16 | 345.05 | -39.66 | -61.08 | 34.39 | 66.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -17.23 | 40.95 | 49.32 | 1.0 | -1.96 | -1.96 | 0.24 | 4.35 | 14.29 | 0.00 | 0 | 0 |
| 23Q1 (13) | -157.18 | -7.28 | 11.14 | 64.08 | -69.34 | 134.5 | 0 | 0 | 0 | -22.51 | 74.59 | -129.02 | -93.1 | -249.03 | 74.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -29.18 | 63.51 | 12.06 | 1.02 | -0.97 | 0.0 | 0.23 | 4.55 | 15.0 | 0.00 | 0 | 0 |
| 22Q4 (12) | -146.51 | -2.8 | -135.03 | 208.98 | 439.3 | 300.02 | 0 | 0 | 0 | -88.59 | -152.46 | -509.28 | 62.47 | 160.2 | -80.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -79.96 | -857.91 | -821.2 | 1.03 | 1.98 | 0.0 | 0.22 | 4.76 | -12.0 | 0.00 | 100.0 | 0 |
| 22Q3 (11) | -142.52 | 28.74 | 10.75 | 38.75 | 119.17 | 108.54 | 0 | 0 | 0 | 168.88 | 84.75 | 14914.04 | -103.77 | 43.08 | 83.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 10.55 | 131.03 | 233.71 | 1.01 | -0.98 | 7.45 | 0.21 | 0.0 | -12.5 | -1210.88 | 0 | 0 |
| 22Q2 (10) | -199.99 | -13.07 | -154.31 | 17.68 | 109.52 | 104.08 | 0 | 0 | 0 | 91.41 | 17.86 | 261.53 | -182.31 | 49.72 | -180.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -34.0 | -2.47 | -405.76 | 1.02 | 0.0 | 9.68 | 0.21 | 5.0 | -16.0 | 0.00 | 0 | -100.0 |
| 22Q1 (9) | -176.88 | -142.29 | -5125.0 | -185.72 | -77.76 | -33.26 | 0 | 0 | 0 | 77.56 | 633.43 | 17527.27 | -362.6 | -215.54 | -166.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -33.18 | -282.26 | -302.94 | 1.02 | -0.97 | 12.09 | 0.2 | -20.0 | -39.39 | 0.00 | 0 | -100.0 |
| 21Q4 (8) | 418.3 | 361.96 | -18.88 | -104.48 | 76.98 | 52.57 | 0 | 0 | 0 | -14.54 | -1175.44 | 69.85 | 313.82 | 151.15 | 6.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -8.68 | -10.01 | -179.71 | 1.03 | 9.57 | 17.05 | 0.25 | 4.17 | -30.56 | 0.00 | 0 | -100.0 |
| 21Q3 (7) | -159.68 | -143.36 | -857.31 | -453.89 | -4.76 | -25.79 | 0 | 0 | 0 | -1.14 | 97.99 | 97.48 | -613.57 | -843.95 | -62.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -7.89 | -170.95 | 27.81 | 0.94 | 1.08 | 6.82 | 0.24 | -4.0 | -35.14 | 0.00 | -100.0 | 0 |
| 21Q2 (6) | 368.25 | 10361.65 | -31.81 | -433.25 | -210.86 | -568.38 | 0 | 0 | 0 | -56.59 | -12961.36 | -27.4 | -65.0 | 52.15 | -110.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.12 | -31.99 | 38.31 | 0.93 | 2.2 | 1.09 | 0.25 | -24.24 | -30.56 | 2993.90 | 14861.01 | -48.33 |
| 21Q1 (5) | 3.52 | -99.32 | 101.46 | -139.37 | 36.73 | -169.88 | 0 | 0 | 0 | 0.44 | 100.91 | -92.28 | -135.85 | -145.99 | -230.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 16.35 | 50.14 | 153.88 | 0.91 | 3.41 | -3.19 | 0.33 | -8.33 | -8.33 | 20.01 | -99.53 | 100.64 |
| 20Q4 (4) | 515.68 | 3191.61 | 0.0 | -220.27 | 38.95 | 0.0 | 0 | 0 | 0.0 | -48.23 | -6.63 | 0.0 | 295.41 | 178.25 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 10.89 | 199.63 | 0.0 | 0.88 | 0.0 | 0.0 | 0.36 | -2.7 | 0.0 | 4251.28 | 0 | 0.0 |
| 20Q3 (3) | -16.68 | -103.09 | 0.0 | -360.82 | -490.08 | 0.0 | 0 | 0 | 0.0 | -45.23 | -1.82 | 0.0 | -377.5 | -159.68 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | -10.93 | -235.95 | 0.0 | 0.88 | -4.35 | 0.0 | 0.37 | 2.78 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (2) | 540.07 | 324.53 | 0.0 | 92.5 | -53.62 | 0.0 | 0 | 0 | 0.0 | -44.42 | -879.3 | 0.0 | 632.57 | 1639.1 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 8.04 | 24.84 | 0.0 | 0.92 | -2.13 | 0.0 | 0.36 | 0.0 | 0.0 | 5794.74 | 286.47 | 0.0 |
| 20Q1 (1) | -240.53 | 0.0 | 0.0 | 199.43 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | -41.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.44 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -3107.62 | 0.0 | 0.0 |
