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) | -213.47 | 0 | -25.61 | 0 | 0 | 0 | -67.69 | 0 | -239.08 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 216.18 | 24.9 | 17.21 | -0.29 | 3.7 | 4.52 | -90.04 | 0 |
| 2022 (9) | 432.15 | 0 | -10.23 | 0 | 0 | 0 | 61.37 | 223.17 | 421.92 | 0 | 0 | 0 | 10.73 | 207.45 | 0.00 | 0 | 0 | 0 | 173.08 | 0.59 | 17.26 | -3.79 | 3.54 | 5.99 | 222.90 | 0 |
| 2021 (8) | -265.98 | 0 | -22.75 | 0 | 0 | 0 | 18.99 | -25.3 | -288.73 | 0 | 0 | 0 | 3.49 | 0 | 0.00 | 0 | 0 | 0 | 172.06 | 98.84 | 17.94 | -3.86 | 3.34 | 4.7 | -137.57 | 0 |
| 2020 (7) | 698.85 | 0 | -37.14 | 0 | 0 | 0 | 25.42 | 0 | 661.71 | 0 | 0 | 0 | -21.27 | 0 | 0.00 | 0 | 0 | 0 | 86.53 | -45.77 | 18.66 | -0.53 | 3.19 | 19.03 | 644.81 | 0 |
| 2019 (6) | -152.54 | 0 | -17.28 | 0 | 0 | 0 | -61.48 | 0 | -169.82 | 0 | 0 | 0 | -7.41 | 0 | 0.00 | 0 | 0 | 0 | 159.55 | 9.12 | 18.76 | 77.82 | 2.68 | 19.64 | -84.28 | 0 |
| 2018 (5) | -171.59 | 0 | -23.66 | 0 | 0 | 0 | 41.25 | 197.62 | -195.25 | 0 | 0 | 0 | -1.45 | 0 | 0.00 | 0 | 0 | 0 | 146.21 | 21.69 | 10.55 | 7.65 | 2.24 | 21.74 | -107.92 | 0 |
| 2017 (4) | 196.8 | 0 | -4.59 | 0 | 0 | 0 | 13.86 | 0 | 192.21 | 0 | 0 | 0 | 10.88 | 0 | 0.00 | 0 | 0 | 0 | 120.15 | -14.71 | 9.8 | 8.17 | 1.84 | 14.29 | 149.33 | 0 |
| 2016 (3) | -747.86 | 0 | -23.21 | 0 | 0 | 0 | -11.69 | 0 | -771.07 | 0 | 0 | 0 | -17.47 | 0 | 0.00 | 0 | 0 | 0 | 140.87 | 0.04 | 9.06 | 17.51 | 1.61 | 0.0 | -493.51 | 0 |
| 2015 (2) | 739.68 | 146.78 | 10.07 | 0 | 0 | 0 | 23.15 | 0 | 749.75 | 191.33 | 0 | 0 | 20.62 | 0 | 0.00 | 0 | 0 | 0 | 140.81 | 7.23 | 7.71 | 3.49 | 1.61 | -12.97 | 492.69 | 131.13 |
| 2014 (1) | 299.73 | 43.89 | -42.38 | 0 | 0 | 0 | -10.79 | 0 | 257.35 | 31.89 | 0 | 0 | -20.22 | 0 | 0.00 | 0 | 0 | 0 | 131.31 | 30.64 | 7.45 | -0.93 | 1.85 | -4.64 | 213.16 | 12.53 |
| 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) | 594.63 | 244.46 | 140.53 | -3.09 | -191.15 | 90.16 | 0 | 0 | 0 | -54.43 | -751.08 | -171.06 | 591.54 | 244.9 | 174.09 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 66.4 | 18.87 | 3.98 | 4.42 | 0.68 | 1.61 | 0.88 | 0.0 | -5.38 | 829.33 | 223.16 | 131.94 |
| 24Q2 (19) | -411.62 | -399.03 | -29.23 | 3.39 | 145.44 | 155.48 | 0 | 0 | 0 | 8.36 | -70.98 | -83.12 | -408.23 | -413.56 | -25.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 55.86 | -0.76 | 1.45 | 4.39 | 0.0 | 3.54 | 0.88 | 0.0 | -7.37 | -673.35 | -401.14 | -27.37 |
| 24Q1 (18) | 137.65 | 479.58 | 182.96 | -7.46 | -150.03 | -147.84 | 0 | 0 | 0 | 28.81 | 123.34 | 140.93 | 130.19 | 236.76 | 177.07 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 56.29 | 19.11 | 12.58 | 4.39 | -0.9 | 4.77 | 0.88 | 0.0 | -6.38 | 223.60 | 394.94 | 174.3 |
| 23Q4 (17) | 23.75 | -90.39 | -85.84 | 14.91 | 147.48 | 748.26 | 0 | 0 | 0 | -123.45 | -261.16 | -1030.49 | 38.66 | -82.09 | -76.63 | 0 | 0 | 0 | 23.54 | 200.0 | 970.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 47.26 | -25.99 | 38.39 | 4.43 | 1.84 | 3.02 | 0.88 | -5.38 | -3.3 | 45.18 | -87.37 | -89.4 |
| 23Q3 (16) | 247.22 | 177.62 | -3.44 | -31.4 | -413.91 | -210.28 | 0 | 0 | 0 | 76.6 | 54.62 | -23.06 | 215.82 | 166.48 | -12.23 | 0 | 0 | 0 | -23.54 | 0 | -369.86 | 0.00 | 0 | 0 | 0 | 0 | 0 | 63.86 | 15.98 | 8.05 | 4.35 | 2.59 | 0.46 | 0.93 | -2.11 | 4.49 | 357.56 | 167.64 | -10.17 |
| 23Q2 (15) | -318.52 | -91.97 | -432.14 | -6.11 | -102.99 | 14.55 | 0 | 0 | 0 | 49.54 | 170.39 | 76.93 | -324.63 | -92.17 | -465.78 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 55.06 | 10.12 | 28.34 | 4.24 | 1.19 | -3.85 | 0.95 | 1.06 | 7.95 | -528.66 | -75.66 | -365.65 |
| 23Q1 (14) | -165.92 | -198.9 | -117.17 | -3.01 | -30.87 | -68.16 | 0 | 0 | 0 | -70.38 | -544.51 | -59.41 | -168.93 | -202.1 | -116.05 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 50.0 | 46.41 | 35.35 | 4.19 | -2.56 | -0.71 | 0.94 | 3.3 | 9.3 | -300.96 | -170.61 | -65.53 |
| 22Q4 (13) | 167.76 | -34.47 | 367.94 | -2.3 | 77.27 | 91.71 | 0 | 0 | 0 | -10.92 | -110.97 | -197.67 | 165.46 | -32.71 | 283.15 | 0 | 0 | 0 | 2.2 | 143.91 | 114.56 | 0.00 | 0 | 0 | 0 | 0 | 0 | 34.15 | -42.22 | 13.0 | 4.3 | -0.69 | 0.23 | 0.91 | 2.25 | 5.81 | 426.22 | 7.08 | 340.78 |
| 22Q3 (12) | 256.02 | 166.97 | -45.01 | -10.12 | -41.54 | -190.52 | 0 | 0 | 0 | 99.56 | 255.57 | 430.7 | 245.9 | 177.07 | -48.42 | 0 | 0 | 0 | -5.01 | -1152.5 | -133.47 | 0.00 | 0 | 0 | 0 | 0 | 0 | 59.1 | 37.76 | 20.64 | 4.33 | -1.81 | -1.81 | 0.89 | 1.14 | 7.23 | 398.04 | 100.02 | -53.64 |
| 22Q2 (11) | 95.9 | 225.52 | 120.0 | -7.15 | -299.44 | 19.93 | 0 | 0 | 0 | 28.0 | 163.42 | 7468.42 | 88.75 | 213.51 | 156.06 | 0 | 0 | 0 | -0.4 | -112.42 | 95.02 | 0.00 | 0 | 0 | 0 | 0 | 0 | 42.9 | 16.13 | -18.27 | 4.41 | 4.5 | -3.5 | 0.88 | 2.33 | 6.02 | 199.00 | 209.45 | 164.29 |
| 22Q1 (10) | -76.4 | -22.03 | 89.28 | -1.79 | 93.54 | -165.33 | 0 | 0 | 0 | -44.15 | -494.9 | -317.69 | -78.19 | 13.45 | 88.98 | 0 | 0 | 0 | 3.22 | 121.31 | -72.38 | 0.00 | 0 | 0 | 0 | 0 | 0 | 36.94 | 22.24 | -8.47 | 4.22 | -1.63 | -9.64 | 0.86 | 0.0 | 3.61 | -181.82 | -2.71 | 88.3 |
| 21Q4 (9) | -62.61 | -113.45 | -119.3 | -27.73 | -348.03 | -331.47 | 0 | 0 | 0 | 11.18 | -40.41 | 119.89 | -90.34 | -118.95 | -126.86 | 0 | 0 | 0 | -15.11 | -200.94 | -195.09 | 0.00 | 0 | 0 | 0 | 0 | 0 | 30.22 | -38.31 | -18.87 | 4.29 | -2.72 | -8.14 | 0.86 | 3.61 | 4.88 | -177.01 | -120.62 | -123.32 |
| 21Q3 (8) | 465.6 | 968.13 | 264.38 | 11.18 | 225.2 | 127.6 | 0 | 0 | 0 | 18.76 | 5036.84 | -75.74 | 476.78 | 1275.59 | 446.26 | 0 | 0 | 0 | 14.97 | 286.43 | 142.6 | 0.00 | 0 | 0 | 0 | 0 | 0 | 48.99 | -6.67 | 41.75 | 4.41 | -3.5 | -5.36 | 0.83 | 0.0 | 3.75 | 858.57 | 1040.22 | 168.9 |
| 21Q2 (7) | 43.59 | 106.12 | -71.51 | -8.93 | -425.91 | -18.12 | 0 | 0 | 0 | -0.38 | 96.4 | -202.7 | 34.66 | 104.88 | -76.17 | 0 | 0 | 0 | -8.03 | -168.87 | -59.96 | 0.00 | 0 | 0 | 0 | 0 | 0 | 52.49 | 30.05 | 79.7 | 4.57 | -2.14 | -1.93 | 0.83 | 0.0 | 2.47 | 75.30 | 104.85 | -82.93 |
| 21Q1 (6) | -712.56 | -319.65 | -860.79 | 2.74 | -77.13 | 358.49 | 0 | 0 | 0 | -10.57 | 81.2 | -368.27 | -709.82 | -311.01 | -866.54 | 0 | 0 | 0 | 11.66 | -26.62 | 288.67 | 0.00 | 0 | 0 | 0 | 0 | 0 | 40.36 | 8.35 | 378.54 | 4.67 | 0.0 | 0.0 | 0.83 | 1.22 | 9.21 | -1553.77 | -304.7 | 0 |
| 20Q4 (5) | 324.41 | 153.88 | 5664.49 | 11.98 | 129.58 | 201.96 | 0 | 0 | 0 | -56.22 | -172.7 | -196.52 | 336.39 | 285.41 | 2013.48 | 0 | 0 | 0 | 15.89 | 145.22 | 372.09 | 0.00 | 0 | 0 | 0 | 0 | 0 | 37.25 | 7.78 | 25.13 | 4.67 | 0.21 | -0.43 | 0.82 | 2.5 | 12.33 | 759.03 | 137.72 | 4681.53 |
| 20Q3 (4) | 127.78 | -16.48 | 0.0 | -40.5 | -435.71 | 0.0 | 0 | 0 | 0.0 | 77.33 | 20800.0 | 0.0 | 87.28 | -39.99 | 0.0 | 0 | 0 | 0.0 | -35.14 | -600.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 34.56 | 18.32 | 0.0 | 4.66 | 0.0 | 0.0 | 0.8 | -1.23 | 0.0 | 319.29 | -27.63 | 0.0 |
| 20Q2 (3) | 153.0 | 63.36 | 0.0 | -7.56 | -613.21 | 0.0 | 0 | 0 | 0.0 | 0.37 | -90.61 | 0.0 | 145.44 | 57.06 | 0.0 | 0 | 0 | 0.0 | -5.02 | -267.33 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 29.21 | 301.59 | 0.0 | 4.66 | -0.21 | 0.0 | 0.81 | 6.58 | 0.0 | 441.18 | 0 | 0.0 |
| 20Q1 (2) | 93.66 | 1706.52 | 0.0 | -1.06 | 90.98 | 0.0 | 0 | 0 | 0.0 | 3.94 | 120.78 | 0.0 | 92.6 | 626.73 | 0.0 | 0 | 0 | 0.0 | 3.0 | 151.37 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | -14.49 | -148.67 | 0.0 | 4.67 | -0.43 | 0.0 | 0.76 | 4.11 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -5.83 | 0.0 | 0.0 | -11.75 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -18.96 | 0.0 | 0.0 | -17.58 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -5.84 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 29.77 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | -16.57 | 0.0 | 0.0 |
