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) | -592.5 | 0 | 129.92 | 0 | 0 | 0 | 55.72 | 0 | -462.58 | 0 | 0 | 0 | 353.57 | 0 | 0.00 | 0 | 0 | 0 | 509.29 | 36.32 | 54.21 | 21.19 | 32.15 | 4.69 | -99.47 | 0 |
| 2022 (9) | -262.55 | 0 | -528.26 | 0 | 0 | 0 | -217.3 | 0 | -790.81 | 0 | 0 | 0 | -365.69 | 0 | 0.00 | 0 | 0 | 0 | 373.59 | -73.22 | 44.73 | 8.81 | 30.71 | -6.54 | -58.47 | 0 |
| 2021 (8) | 725.16 | -63.04 | -128.92 | 0 | 0 | 0 | 87.4 | 0 | 596.24 | -67.06 | 0 | 0 | 25.64 | 0 | 0.00 | 0 | 0 | 0 | 1395.14 | 87.07 | 41.11 | 2.09 | 32.86 | -1.38 | 49.36 | -79.38 |
| 2020 (7) | 1961.86 | 14.83 | -151.66 | 0 | 0 | 0 | -75.48 | 0 | 1810.2 | 5.29 | 0 | 0 | -47.63 | 0 | 0.00 | 0 | 0 | 0 | 745.79 | 18.84 | 40.27 | 2.52 | 33.32 | 5.11 | 239.43 | -2.1 |
| 2019 (6) | 1708.46 | 0 | 10.76 | 0 | 0 | 0 | 77.87 | 0 | 1719.22 | 0 | 0 | 0 | 172.11 | 0 | 0.00 | 0 | 0 | 0 | 627.57 | 21.94 | 39.28 | 50.27 | 31.7 | 3.56 | 244.57 | 0 |
| 2018 (5) | -865.26 | 0 | -275.81 | 0 | 0 | 0 | -228.87 | 0 | -1141.07 | 0 | 0 | 0 | -86.9 | 0 | 0.00 | 0 | 0 | 0 | 514.67 | -8.6 | 26.14 | 6.43 | 30.61 | 3.1 | -151.42 | 0 |
| 2017 (4) | 1216.39 | 0 | -36.1 | 0 | 0 | 0 | 177.45 | 0 | 1180.29 | 0 | 0 | 0 | 98.66 | 306.85 | 0.00 | 0 | 0 | 0 | 563.07 | 18.24 | 24.56 | 6.97 | 29.69 | 2.63 | 197.04 | 0 |
| 2016 (3) | -320.67 | 0 | -133.72 | 0 | 0 | 0 | -85.1 | 0 | -454.39 | 0 | 0 | 0 | 24.25 | 0 | 0.00 | 0 | 0 | 0 | 476.19 | -17.2 | 22.96 | 5.13 | 28.93 | 98.56 | -60.72 | 0 |
| 2015 (2) | -2089.76 | 0 | -389.52 | 0 | 0 | 0 | -302.67 | 0 | -2479.28 | 0 | 0 | 0 | -219.6 | 0 | 0.00 | 0 | 0 | 0 | 575.14 | 16.5 | 21.84 | -0.82 | 14.57 | 351.08 | -341.72 | 0 |
| 2014 (1) | 1545.56 | 198.46 | -298.1 | 0 | 0 | 0 | -179.9 | 0 | 1247.46 | 258.98 | 0 | 0 | -94.3 | 0 | 0.00 | 0 | 0 | 0 | 493.69 | 30.55 | 22.02 | -13.14 | 3.23 | -13.17 | 297.83 | 134.21 |
| 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) | 770.39 | -4.86 | 169.88 | 134.02 | 226.09 | 190.44 | 0 | 0 | 0 | 206.74 | 1022.53 | 227.24 | 904.41 | 28.56 | 172.32 | 0 | 0 | 0 | 225.0 | 523.97 | 292.64 | 0.00 | 0 | 0 | 0 | 0 | 0 | 310.57 | -7.71 | 16.07 | 13.26 | -1.04 | -2.64 | 7.27 | 3.71 | -7.97 | 232.68 | 2.56 | 161.01 |
| 24Q2 (19) | 809.78 | 535.48 | 26.23 | -106.29 | 61.27 | 34.4 | 0 | 0 | 0 | -22.41 | 69.73 | -116.95 | 703.49 | 252.81 | 46.72 | 0 | 0 | 0 | -53.07 | 73.47 | 58.89 | 0.00 | 0 | 0 | 0 | 0 | 0 | 336.52 | -11.7 | 32.04 | 13.4 | -3.18 | 0.9 | 7.01 | -13.14 | -11.04 | 226.87 | 591.69 | -2.38 |
| 24Q1 (18) | -185.95 | 80.91 | -122.07 | -274.42 | -215.44 | -235.57 | 0 | 0 | 0 | -74.04 | -164.66 | -159.88 | -460.37 | 37.49 | -144.05 | 0 | 0 | 0 | -200.01 | -158.45 | -177.74 | 0.00 | 0 | 0 | 0 | 0 | 0 | 381.09 | 557.88 | 443.72 | 13.84 | -2.12 | 5.09 | 8.07 | -4.95 | 2.41 | -46.14 | 0 | -104.99 |
| 23Q4 (17) | -974.16 | 11.64 | -4125.45 | 237.71 | 260.41 | -71.24 | 0 | 0 | 0 | 114.5 | 170.47 | 604.41 | -736.45 | 41.11 | -186.55 | 0 | 0 | 0 | 342.18 | 392.96 | -60.06 | 0.00 | 0 | 0 | 0 | 0 | 0 | -83.23 | -131.11 | 49.66 | 14.14 | 3.82 | 12.13 | 8.49 | 7.47 | 4.69 | 0.00 | 100.0 | 0 |
| 23Q3 (16) | -1102.45 | -271.86 | -172.06 | -148.19 | 8.54 | 80.48 | 0 | 0 | 0 | -162.48 | -222.92 | -868.59 | -1250.64 | -360.83 | -262.26 | 0 | 0 | 0 | -116.8 | 9.51 | 82.81 | 0.00 | 0 | 0 | 0 | 0 | 0 | 267.56 | 4.98 | 426.07 | 13.62 | 2.56 | 24.27 | 7.9 | 0.25 | 2.86 | -381.37 | -264.1 | -117.32 |
| 23Q2 (15) | 641.5 | -23.87 | 188.18 | -162.02 | -180.04 | 33.44 | 0 | 0 | 0 | 132.18 | 563.95 | 323.58 | 479.48 | -54.12 | 149.38 | 0 | 0 | 0 | -129.08 | -150.17 | 37.16 | 0.00 | 0 | 0 | 0 | 0 | 0 | 254.87 | 263.63 | 74.56 | 13.28 | 0.84 | 24.11 | 7.88 | 0.0 | 4.93 | 232.40 | -74.86 | 152.46 |
| 23Q1 (14) | 842.62 | 3381.9 | 177.36 | 202.42 | -75.51 | 157.45 | 0 | 0 | 0 | -28.49 | -25.51 | 81.81 | 1045.04 | 22.82 | 172.49 | 0 | 0 | 0 | 257.28 | -69.97 | 177.18 | 0.00 | 0 | 0 | 0 | 0 | 0 | 70.09 | 142.39 | -79.51 | 13.17 | 4.44 | 25.91 | 7.88 | -2.84 | 6.34 | 924.53 | 0 | 405.53 |
| 22Q4 (13) | 24.2 | -98.42 | -92.41 | 826.65 | 208.89 | 1670.38 | 0 | 0 | 0 | -22.7 | -207.38 | -121.21 | 850.85 | 10.39 | 219.83 | 0 | 0 | 0 | 856.77 | 226.08 | 4077.58 | 0.00 | 0 | 0 | 0 | 0 | 0 | -165.35 | -425.11 | -192.28 | 12.61 | 15.05 | 14.95 | 8.11 | 5.6 | -6.67 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 1529.93 | 310.3 | 437.76 | -759.15 | -211.88 | -6246.96 | 0 | 0 | 0 | 21.14 | 135.76 | 179.68 | 770.78 | 179.39 | 274.93 | 0 | 0 | 0 | -679.54 | -230.82 | -2905.7 | 0.00 | 0 | 0 | 0 | 0 | 0 | 50.86 | -65.17 | -83.35 | 10.96 | 2.43 | 5.59 | 7.68 | 2.26 | -6.11 | 2201.34 | 596.91 | 1674.67 |
| 22Q2 (11) | -727.5 | 33.21 | -146.84 | -243.41 | 30.92 | -561.0 | 0 | 0 | 0 | -59.12 | 62.25 | -192.55 | -970.91 | 32.65 | -160.45 | 0 | 0 | 0 | -205.41 | 38.38 | -243.09 | 0.00 | 0 | 0 | 0 | 0 | 0 | 146.01 | -57.32 | -56.65 | 10.7 | 2.29 | 7.11 | 7.51 | 1.35 | -5.89 | -443.00 | -46.4 | -201.2 |
| 22Q1 (10) | -1089.19 | -441.79 | -57.0 | -352.35 | -569.36 | -149.13 | 0 | 0 | 0 | -156.62 | -246.33 | -174.87 | -1441.54 | -641.87 | -72.6 | 0 | 0 | 0 | -333.35 | -1447.59 | -176.43 | 0.00 | 0 | 0 | 0 | 0 | 0 | 342.07 | 90.91 | -40.37 | 10.46 | -4.65 | 6.95 | 7.41 | -14.73 | -7.38 | -302.60 | -288.81 | -157.97 |
| 21Q4 (9) | 318.67 | 170.35 | 102.73 | -52.64 | -526.23 | 30.73 | 0 | 0 | 0 | 107.03 | 503.43 | 590.96 | 266.03 | 160.38 | 227.62 | 0 | 0 | 0 | -21.54 | -188.93 | 39.14 | 0.00 | 0 | 0 | 0 | 0 | 0 | 179.18 | -41.34 | 59.47 | 10.97 | 5.68 | 1.95 | 8.69 | 6.23 | -2.14 | 160.26 | 214.64 | 34.58 |
| 21Q3 (8) | -452.97 | -129.16 | -159.47 | 12.35 | -76.61 | -0.4 | 0 | 0 | 0 | -26.53 | -141.53 | 36.29 | -440.62 | -127.44 | -156.92 | 0 | 0 | 0 | 24.22 | -83.13 | 54.86 | 0.00 | 0 | 0 | 0 | 0 | 0 | 305.46 | -9.32 | -2.17 | 10.38 | 3.9 | 5.06 | 8.18 | 2.51 | -4.77 | -139.80 | -131.93 | -160.69 |
| 21Q2 (7) | 1553.21 | 323.88 | 28.42 | 52.8 | 137.33 | -18.64 | 0 | 0 | 0 | 63.88 | 212.11 | -21.63 | 1606.01 | 292.29 | 26.02 | 0 | 0 | 0 | 143.55 | 219.04 | 43.82 | 0.00 | 0 | 0 | 0 | 0 | 0 | 336.84 | -41.28 | 281.39 | 9.99 | 2.15 | 0.5 | 7.98 | -0.25 | -0.13 | 437.76 | 473.19 | -61.54 |
| 21Q1 (6) | -693.76 | -541.35 | -316.62 | -141.43 | -86.12 | 7.54 | 0 | 0 | 0 | -56.98 | -161.38 | 39.1 | -835.19 | -1128.56 | -161.41 | 0 | 0 | 0 | -120.59 | -240.75 | 5.55 | 0.00 | 0 | 0 | 0 | 0 | 0 | 573.66 | 410.56 | 146.31 | 9.78 | -9.11 | 0.93 | 8.0 | -9.91 | 1.65 | -117.30 | -198.5 | -76.43 |
| 20Q4 (5) | 157.19 | -79.36 | -18.22 | -75.99 | -712.82 | -216.1 | 0 | 0 | 0 | -21.8 | 47.65 | -111.82 | 81.2 | -89.51 | -68.49 | 0 | 0 | 0 | -35.39 | -326.28 | -138.33 | 0.00 | 0 | 0 | 0 | 0 | 0 | 112.36 | -64.01 | -3.05 | 10.76 | 8.91 | 2.77 | 8.88 | 3.38 | 8.69 | 119.08 | -48.3 | -16.65 |
| 20Q3 (4) | 761.73 | -37.02 | 0.0 | 12.4 | -80.89 | 0.0 | 0 | 0 | 0.0 | -41.64 | -151.09 | 0.0 | 774.13 | -39.25 | 0.0 | 0 | 0 | 0.0 | 15.64 | -84.33 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 312.22 | 253.51 | 0.0 | 9.88 | -0.6 | 0.0 | 8.59 | 7.51 | 0.0 | 230.35 | -79.76 | 0.0 |
| 20Q2 (3) | 1209.47 | 826.32 | 0.0 | 64.9 | 142.43 | 0.0 | 0 | 0 | 0.0 | 81.51 | 187.12 | 0.0 | 1274.37 | 498.88 | 0.0 | 0 | 0 | 0.0 | 99.81 | 178.17 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 88.32 | -62.08 | 0.0 | 9.94 | 2.58 | 0.0 | 7.99 | 1.52 | 0.0 | 1138.32 | 1812.14 | 0.0 |
| 20Q1 (2) | -166.52 | -186.63 | 0.0 | -152.97 | -333.72 | 0.0 | 0 | 0 | 0.0 | -93.56 | -150.72 | 0.0 | -319.49 | -224.0 | 0.0 | 0 | 0 | 0.0 | -127.68 | -238.29 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 232.9 | 100.97 | 0.0 | 9.69 | -7.45 | 0.0 | 7.87 | -3.67 | 0.0 | -66.49 | -146.53 | 0.0 |
| 19Q4 (1) | 192.21 | 0.0 | 0.0 | 65.45 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 184.45 | 0.0 | 0.0 | 257.66 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 92.33 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 115.89 | 0.0 | 0.0 | 10.47 | 0.0 | 0.0 | 8.17 | 0.0 | 0.0 | 142.88 | 0.0 | 0.0 |
