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) | -597.16 | 0 | -40.67 | 0 | 0 | 0 | 349.58 | 0 | -637.83 | 0 | 0 | 0 | -2.65 | 0 | 0.00 | 0 | 0 | 0 | 189.43 | 15.75 | 28.99 | 10.48 | 15.26 | 5.39 | -255.55 | 0 |
| 2022 (9) | 99.53 | -84.8 | -265.89 | 0 | 0 | 0 | -115.78 | 0 | -166.36 | 0 | 0 | 0 | 3.27 | -62.63 | 0.00 | 0 | 0 | 0 | 163.66 | -53.3 | 26.24 | 12.47 | 14.48 | 11.3 | 48.70 | -71.24 |
| 2021 (8) | 654.84 | -59.97 | -72.92 | 0 | 0 | 0 | 289.81 | 10.78 | 581.92 | 344.96 | 0 | 0 | 8.75 | -37.63 | 0.00 | 0 | 0 | 0 | 350.43 | 176.91 | 23.33 | 10.2 | 13.01 | -2.91 | 169.31 | -83.32 |
| 2020 (7) | 1635.86 | 33.59 | -1505.08 | 0 | 0 | 0 | 261.61 | -31.95 | 130.78 | -65.76 | 0 | 0 | 14.03 | 0 | 0.00 | 0 | 0 | 0 | 126.55 | -1.1 | 21.17 | 8.4 | 13.4 | -0.37 | 1015.31 | 33.44 |
| 2019 (6) | 1224.54 | 3.23 | -842.55 | 0 | 0 | 0 | 384.42 | 0 | 381.99 | 1073.55 | 0 | 0 | -12.33 | 0 | 0.00 | 0 | 0 | 0 | 127.96 | 62.94 | 19.53 | 84.07 | 13.45 | -0.88 | 760.87 | -34.12 |
| 2018 (5) | 1186.2 | 94.7 | -1153.65 | 0 | 0 | 0 | -154.39 | 0 | 32.55 | -91.09 | 0 | 0 | 10.26 | 47.41 | 0.00 | 0 | 0 | 0 | 78.53 | -32.85 | 10.61 | 37.08 | 13.57 | 30.36 | 1154.90 | 156.11 |
| 2017 (4) | 609.23 | 0 | -243.87 | 0 | 0 | 0 | -97.05 | 0 | 365.36 | 0 | 0 | 0 | 6.96 | 0 | 0.00 | 0 | 0 | 0 | 116.95 | 97.45 | 7.74 | 26.68 | 10.41 | 20.77 | 450.95 | 0 |
| 2016 (3) | -356.43 | 0 | 9.62 | -99.21 | 0 | 0 | 103.74 | 0 | -346.81 | 0 | 0 | 0 | -2.2 | 0 | 0.00 | 0 | 0 | 0 | 59.23 | -30.55 | 6.11 | 7.95 | 8.62 | -0.58 | -481.92 | 0 |
| 2015 (2) | -404.35 | 0 | 1221.28 | 14084.44 | 0 | 0 | -69.66 | 0 | 816.93 | 0 | 0 | 0 | 6.58 | 89.08 | 0.00 | 0 | 0 | 0 | 85.28 | -20.68 | 5.66 | 25.22 | 8.67 | 11.44 | -405.93 | 0 |
| 2014 (1) | -28.66 | 0 | 8.61 | 0 | 0 | 0 | -74.88 | 0 | -20.05 | 0 | 0 | 0 | 3.48 | 0 | 0.00 | 0 | 0 | 0 | 107.52 | 29.48 | 4.52 | -0.44 | 7.78 | 8.21 | -23.92 | 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) | 857.38 | 444.22 | 467.93 | -20.94 | -883.1 | -1152.26 | 0 | 0 | 0 | 35.13 | 158.5 | -71.52 | 836.44 | 432.96 | 462.03 | 0 | 0 | 0 | 0.15 | -93.64 | 107.08 | 0.00 | 0 | 0 | 0 | 0 | 0 | 121.87 | 39.46 | 65.36 | 6.99 | -0.29 | -3.45 | 3.93 | 2.34 | 0.26 | 645.67 | 354.66 | 335.13 |
| 24Q2 (19) | -249.08 | 16.75 | -4921.77 | -2.13 | 58.96 | -56.62 | 0 | 0 | 0 | 13.59 | 111.15 | 121.47 | -251.21 | 17.47 | -3874.84 | 0 | 0 | 0 | 2.36 | 368.18 | 6000.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 87.39 | 6.39 | 31.61 | 7.01 | -0.57 | -3.18 | 3.84 | -0.52 | -0.78 | -253.54 | 21.15 | -3862.11 |
| 24Q1 (18) | -299.19 | -333.01 | 38.64 | -5.19 | 84.86 | 26.17 | 0 | 0 | 0 | -121.87 | -167.77 | -211.11 | -304.38 | -423.36 | 38.46 | 0 | 0 | 0 | -0.88 | -238.46 | -282.61 | 0.00 | 0 | 0 | 0 | 0 | 0 | 82.14 | 474.41 | 134.55 | 7.05 | -2.89 | -2.76 | 3.86 | 0.52 | 6.34 | -321.54 | -163.61 | 69.73 |
| 23Q4 (17) | 128.4 | 155.1 | -73.79 | -34.27 | -1822.11 | -320.49 | 0 | 0 | 0 | 179.84 | 45.8 | -21.82 | 94.13 | 140.74 | -80.46 | 0 | 0 | 0 | -0.26 | 87.74 | -114.53 | 0.00 | 0 | 0 | 0 | 0 | 0 | 14.3 | -80.6 | 136.15 | 7.26 | 0.28 | 2.4 | 3.84 | -2.04 | 3.23 | 505.51 | 284.09 | 0 |
| 23Q3 (16) | -233.03 | -4598.19 | -188.34 | 1.99 | 246.32 | 102.45 | 0 | 0 | 0 | 123.35 | 294.9 | 284.49 | -231.04 | -3555.7 | -226.67 | 0 | 0 | 0 | -2.12 | -5200.0 | -948.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 73.7 | 10.99 | 9.93 | 7.24 | 0.0 | 6.78 | 3.92 | 1.29 | 0.77 | -274.61 | -4191.26 | -180.9 |
| 23Q2 (15) | -4.96 | 98.98 | 98.77 | -1.36 | 80.65 | -100.54 | 0 | 0 | 0 | -63.29 | -157.7 | -112.95 | -6.32 | 98.72 | 95.81 | 0 | 0 | 0 | -0.04 | 82.61 | -103.77 | 0.00 | 0 | 0 | 0 | 0 | 0 | 66.4 | 89.61 | 68.36 | 7.24 | -0.14 | 14.02 | 3.87 | 6.61 | 10.26 | -6.40 | 99.4 | 99.22 |
| 23Q1 (14) | -487.57 | -199.53 | -94.67 | -7.03 | 13.74 | 98.36 | 0 | 0 | 0 | 109.68 | -52.32 | 114.29 | -494.6 | -202.67 | 27.21 | 0 | 0 | 0 | -0.23 | -112.85 | -235.29 | 0.00 | 0 | 0 | 0 | 0 | 0 | 35.02 | 188.52 | -63.8 | 7.25 | 2.26 | 20.43 | 3.63 | -2.42 | 8.36 | -1062.24 | 0 | -350.03 |
| 22Q4 (13) | 489.89 | 85.72 | 190.12 | -8.15 | 89.99 | -103.67 | 0 | 0 | 0 | 230.03 | 444.05 | 5304.3 | 481.74 | 164.11 | 23.18 | 0 | 0 | 0 | 1.79 | 616.0 | -89.68 | 0.00 | 0 | 0 | 0 | 0 | 0 | -39.56 | -159.01 | -190.92 | 7.09 | 4.57 | 22.88 | 3.72 | -4.37 | 13.07 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 263.78 | 165.34 | -45.27 | -81.38 | -132.2 | 74.88 | 0 | 0 | 0 | -66.86 | -113.68 | -147.61 | 182.4 | 220.82 | 15.42 | 0 | 0 | 0 | 0.25 | -76.42 | 101.53 | 0.00 | 0 | 0 | 0 | 0 | 0 | 67.04 | 69.98 | -51.28 | 6.78 | 6.77 | 17.5 | 3.89 | 10.83 | 21.56 | 339.44 | 141.45 | 3.21 |
| 22Q2 (11) | -403.68 | -61.18 | -562.97 | 252.71 | 158.9 | 16.09 | 0 | 0 | 0 | 488.64 | 163.66 | 74.13 | -150.97 | 77.78 | -196.28 | 0 | 0 | 0 | 1.06 | 523.53 | -72.61 | 0.00 | 0 | 0 | 0 | 0 | 0 | 39.44 | -59.23 | -44.4 | 6.35 | 5.48 | 8.36 | 3.51 | 4.78 | 8.0 | -818.82 | -246.9 | -976.48 |
| 22Q1 (10) | -250.46 | -248.32 | -486.1 | -429.07 | -293.07 | -127.18 | 0 | 0 | 0 | -767.58 | -17266.06 | -505.25 | -679.53 | -273.75 | -448.01 | 0 | 0 | 0 | 0.17 | -99.02 | -95.62 | 0.00 | 0 | 0 | 0 | 0 | 0 | 96.74 | 122.34 | -1.69 | 6.02 | 4.33 | 1.69 | 3.35 | 1.82 | 2.45 | -236.04 | -173.48 | -491.48 |
| 21Q4 (9) | 168.86 | -64.97 | -82.55 | 222.23 | 168.59 | 147.16 | 0 | 0 | 0 | -4.42 | -103.15 | -106.79 | 391.09 | 147.48 | -21.2 | 0 | 0 | 0 | 17.35 | 206.12 | 155.9 | 0.00 | 0 | 0 | 0 | 0 | 0 | 43.51 | -68.38 | 12.6 | 5.77 | 0.0 | -2.53 | 3.29 | 2.81 | -2.66 | 321.21 | -2.33 | -84.08 |
| 21Q3 (8) | 482.01 | 891.61 | 284.76 | -323.98 | -248.83 | 23.5 | 0 | 0 | 0 | 140.44 | -49.95 | 74.52 | 158.03 | 0.78 | 123.09 | 0 | 0 | 0 | -16.35 | -522.48 | -557.98 | 0.00 | 0 | 0 | 0 | 0 | 0 | 137.59 | 93.95 | 138.71 | 5.77 | -1.54 | 9.49 | 3.2 | -1.54 | -6.16 | 328.88 | 532.37 | 183.6 |
| 21Q2 (7) | -60.89 | -193.86 | -108.89 | 217.69 | 215.26 | 154.06 | 0 | 0 | 0 | 280.61 | 321.27 | 13.12 | 156.8 | 226.45 | -44.43 | 0 | 0 | 0 | 3.87 | -0.26 | 42.28 | 0.00 | 0 | 0 | 0 | 0 | 0 | 70.94 | -27.91 | 101.82 | 5.86 | -1.01 | 19.11 | 3.25 | -0.61 | -3.85 | -76.06 | -226.16 | -104.83 |
| 21Q1 (6) | 64.87 | -93.3 | -67.77 | -188.87 | 59.92 | 9.06 | 0 | 0 | 0 | -126.82 | -294.9 | 3.55 | -124.0 | -124.99 | -1837.5 | 0 | 0 | 0 | 3.88 | -42.77 | 304.17 | 0.00 | 0 | 0 | 0 | 0 | 0 | 98.4 | 154.66 | 2116.39 | 5.92 | 0.0 | 17.0 | 3.27 | -3.25 | 1.24 | 60.29 | -97.01 | -98.98 |
| 20Q4 (5) | 967.5 | 470.85 | 82.06 | -471.21 | -11.26 | -173.01 | 0 | 0 | 0 | 65.07 | -19.14 | -87.13 | 496.29 | 172.51 | 38.31 | 0 | 0 | 0 | 6.78 | 89.92 | 162.66 | 0.00 | 0 | 0 | 0 | 0 | 0 | 38.64 | -32.96 | 77.49 | 5.92 | 12.33 | 19.11 | 3.38 | -0.88 | -3.43 | 2018.15 | 613.03 | 14.84 |
| 20Q3 (4) | -260.89 | -138.09 | 0.0 | -423.51 | -5.17 | 0.0 | 0 | 0 | 0.0 | 80.47 | -67.56 | 0.0 | -684.4 | -342.54 | 0.0 | 0 | 0 | 0.0 | 3.57 | 31.25 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 57.64 | 63.98 | 0.0 | 5.27 | 7.11 | 0.0 | 3.41 | 0.89 | 0.0 | -393.38 | -124.96 | 0.0 |
| 20Q2 (3) | 684.86 | 240.24 | 0.0 | -402.68 | -93.89 | 0.0 | 0 | 0 | 0.0 | 248.07 | 288.66 | 0.0 | 282.18 | 4509.06 | 0.0 | 0 | 0 | 0.0 | 2.72 | 183.33 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 35.15 | 820.29 | 0.0 | 4.92 | -2.77 | 0.0 | 3.38 | 4.64 | 0.0 | 1576.20 | -73.3 | 0.0 |
| 20Q1 (2) | 201.29 | -62.12 | 0.0 | -207.69 | -20.33 | 0.0 | 0 | 0 | 0.0 | -131.49 | -126.0 | 0.0 | -6.4 | -101.78 | 0.0 | 0 | 0 | 0.0 | 0.96 | 108.87 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | -4.88 | -122.42 | 0.0 | 5.06 | 1.81 | 0.0 | 3.23 | -7.71 | 0.0 | 5902.93 | 235.9 | 0.0 |
| 19Q4 (1) | 531.43 | 0.0 | 0.0 | -172.6 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 505.67 | 0.0 | 0.0 | 358.83 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -10.82 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 21.77 | 0.0 | 0.0 | 4.97 | 0.0 | 0.0 | 3.5 | 0.0 | 0.0 | 1757.37 | 0.0 | 0.0 |
