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) | -24.55 | 0 | -64.28 | 0 | 0 | 0 | -4.49 | 0 | -88.83 | 0 | 0 | 0 | -36.94 | 0 | 0.00 | 0 | 0 | 0 | 217.26 | 37.86 | 31.82 | 4.71 | 7.07 | -3.28 | -9.58 | 0 |
| 2022 (9) | 481.13 | 23.49 | -103.37 | 0 | 0 | 0 | 1.89 | 0 | 377.76 | 9.97 | 0 | 0 | -72.98 | 0 | 0.00 | 0 | 0 | 0 | 157.59 | -23.35 | 30.39 | 6.0 | 7.31 | 0.83 | 246.37 | 52.72 |
| 2021 (8) | 389.61 | 147.0 | -46.1 | 0 | 0 | 0 | -0.97 | 0 | 343.51 | 181.31 | 0 | 0 | -0.04 | 0 | 0.00 | 0 | 0 | 0 | 205.59 | 14.05 | 28.67 | 2.87 | 7.25 | 10.52 | 161.32 | 119.58 |
| 2020 (7) | 157.74 | 93.21 | -35.63 | 0 | 0 | 0 | -9.19 | 0 | 122.11 | 124.96 | 0 | 0 | -15.72 | 0 | 0.00 | 0 | 0 | 0 | 180.27 | -10.34 | 27.87 | 3.26 | 6.56 | 5.98 | 73.47 | 110.79 |
| 2019 (6) | 81.64 | -14.26 | -27.36 | 0 | 0 | 0 | 15.0 | 206.75 | 54.28 | 175.25 | 0 | 0 | 5.23 | 0 | 0.00 | 0 | 0 | 0 | 201.05 | 17.79 | 26.99 | 94.73 | 6.19 | -3.58 | 34.85 | -30.1 |
| 2018 (5) | 95.22 | -59.21 | -75.5 | 0 | 0 | 0 | 4.89 | 0 | 19.72 | -89.93 | 0 | 0 | -12.82 | 0 | 0.00 | 0 | 0 | 0 | 170.68 | 15.66 | 13.86 | 8.96 | 6.42 | 6.64 | 49.86 | -64.47 |
| 2017 (4) | 233.42 | 9312.1 | -37.61 | 0 | 0 | 0 | -0.08 | 0 | 195.81 | 0 | 0 | 0 | -0.42 | 0 | 0.00 | 0 | 0 | 0 | 147.57 | 12.35 | 12.72 | 20.0 | 6.02 | 27.0 | 140.35 | 8201.73 |
| 2016 (3) | 2.48 | -98.74 | -18.59 | 0 | 0 | 0 | 6.24 | 0 | -16.11 | 0 | 0 | 0 | 14.34 | 0 | 0.00 | 0 | 0 | 0 | 131.35 | 2.49 | 10.6 | 12.65 | 4.74 | 41.49 | 1.69 | -98.79 |
| 2015 (2) | 196.27 | 162.89 | -91.33 | 0 | 0 | 0 | -2.63 | 0 | 104.94 | 201.12 | 0 | 0 | -20.44 | 0 | 0.00 | 0 | 0 | 0 | 128.16 | 21.62 | 9.41 | 12.29 | 3.35 | 32.94 | 139.28 | 116.92 |
| 2014 (1) | 74.66 | 0 | -39.81 | 0 | 0 | 0 | 0.12 | -86.05 | 34.85 | 0 | 0 | 0 | -12.36 | 0 | 0.00 | 0 | 0 | 0 | 105.38 | 25.21 | 8.38 | 12.33 | 2.52 | 15.07 | 64.21 | 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) | 393.76 | 162.58 | 398.17 | 7.64 | 132.29 | 112.76 | 0 | 0 | 0 | -12.84 | -176.38 | -368.62 | 401.4 | 217.81 | 309.15 | 0 | 0 | 0 | 13.56 | 165.99 | 124.9 | 0.00 | 0 | 0 | 0 | 0 | 0 | 81.95 | 27.01 | 53.49 | 7.89 | -1.62 | -1.62 | 1.46 | 2.82 | -19.34 | 431.28 | 112.71 | 306.46 |
| 24Q2 (19) | 149.96 | 6.22 | -53.75 | -23.66 | -2.87 | 24.02 | 0 | 0 | 0 | 16.81 | 310.12 | 258.42 | 126.3 | 6.87 | -56.9 | 0 | 0 | 0 | -20.55 | -4.0 | 2.38 | 0.00 | 0 | 0 | 0 | 0 | 0 | 64.52 | 3.22 | 43.35 | 8.02 | 1.13 | 2.17 | 1.42 | -8.97 | -22.83 | 202.76 | 3.4 | -65.79 |
| 24Q1 (18) | 141.18 | -21.74 | 135.55 | -23.0 | -165.56 | -175.12 | 0 | 0 | 0 | -8.0 | -146.91 | 25.37 | 118.18 | -45.15 | 129.15 | 0 | 0 | 0 | -19.76 | -148.23 | -719.92 | 0.00 | 0 | 0 | 0 | 0 | 0 | 62.51 | 6.96 | 3.46 | 7.93 | -2.58 | 1.54 | 1.56 | -8.24 | -9.83 | 196.08 | -25.78 | 134.55 |
| 23Q4 (17) | 180.39 | 236.6 | 192.15 | 35.08 | 158.6 | 495.05 | 0 | 0 | 0 | -3.24 | -167.78 | -184.38 | 215.47 | 212.27 | 205.29 | 0 | 0 | 0 | 40.97 | 175.23 | 1650.85 | 0.00 | 0 | 0 | 0 | 0 | 0 | 58.44 | 9.46 | 42.16 | 8.14 | 1.5 | 4.49 | 1.7 | -6.08 | -6.08 | 264.19 | 226.47 | 168.44 |
| 23Q3 (16) | -132.06 | -140.73 | -125.53 | -59.86 | -92.23 | -272.26 | 0 | 0 | 0 | 4.78 | 1.92 | 76.38 | -191.92 | -165.49 | -138.29 | 0 | 0 | 0 | -54.46 | -158.72 | -536.96 | 0.00 | 0 | 0 | 0 | 0 | 0 | 53.39 | 18.62 | 17.01 | 8.02 | 2.17 | 6.93 | 1.81 | -1.63 | -0.55 | -208.89 | -135.24 | -122.19 |
| 23Q2 (15) | 324.21 | 181.65 | 210.52 | -31.14 | -272.49 | 13.91 | 0 | 0 | 0 | 4.69 | 143.75 | 8.06 | 293.07 | 172.28 | 329.47 | 0 | 0 | 0 | -21.05 | -773.44 | 32.07 | 0.00 | 0 | 0 | 0 | 0 | 0 | 45.01 | -25.5 | 63.14 | 7.85 | 0.51 | 4.67 | 1.84 | 6.36 | 1.66 | 592.71 | 204.42 | 109.47 |
| 23Q1 (14) | -397.09 | -102.85 | -819.5 | -8.36 | 5.86 | 80.21 | 0 | 0 | 0 | -10.72 | -379.17 | -19.11 | -405.45 | -98.13 | -3230.89 | 0 | 0 | 0 | -2.41 | -202.99 | 93.26 | 0.00 | 0 | 0 | 0 | 0 | 0 | 60.42 | 46.97 | 39.7 | 7.81 | 0.26 | 2.9 | 1.73 | -4.42 | -7.49 | -567.60 | -47.03 | -642.09 |
| 22Q4 (13) | -195.76 | -137.84 | -169.91 | -8.88 | 44.78 | 51.58 | 0 | 0 | 0 | 3.84 | 41.7 | 28.0 | -204.64 | -140.83 | -178.21 | 0 | 0 | 0 | 2.34 | 127.37 | 140.34 | 0.00 | 0 | 0 | 0 | 0 | 0 | 41.11 | -9.91 | -12.05 | 7.79 | 3.87 | 3.59 | 1.81 | -0.55 | -6.22 | -386.04 | -141.01 | -177.47 |
| 22Q3 (12) | 517.29 | 395.44 | 3064.41 | -16.08 | 55.54 | -171.85 | 0 | 0 | 0 | 2.71 | -37.56 | -7.51 | 501.21 | 634.48 | 10066.53 | 0 | 0 | 0 | -8.55 | 72.41 | -127.52 | 0.00 | 0 | 0 | 0 | 0 | 0 | 45.63 | 65.39 | -19.07 | 7.5 | 0.0 | 2.74 | 1.82 | 0.55 | -2.67 | 941.38 | 232.7 | 3636.26 |
| 22Q2 (11) | 104.41 | 89.18 | -36.17 | -36.17 | 14.37 | -2295.36 | 0 | 0 | 0 | 4.34 | 148.22 | 266.28 | 68.24 | 426.95 | -57.89 | 0 | 0 | 0 | -30.99 | 13.39 | -202.64 | 0.00 | 0 | 0 | 0 | 0 | 0 | 27.59 | -36.21 | -45.29 | 7.5 | -1.19 | 8.7 | 1.81 | -3.21 | 0.56 | 282.95 | 170.24 | 2.29 |
| 22Q1 (10) | 55.19 | -80.29 | 251.16 | -42.24 | -130.32 | 13.14 | 0 | 0 | 0 | -9.0 | -400.0 | -109.3 | 12.95 | -95.05 | 115.21 | 0 | 0 | 0 | -35.78 | -516.9 | -137.43 | 0.00 | 0 | 0 | 0 | 0 | 0 | 43.25 | -7.47 | -16.91 | 7.59 | 0.93 | 9.37 | 1.87 | -3.11 | 11.98 | 104.70 | -78.99 | 273.96 |
| 21Q4 (9) | 280.0 | 1704.58 | 230.34 | -18.34 | -181.95 | -2.52 | 0 | 0 | 0 | 3.0 | 2.39 | 20.0 | 261.66 | 5207.51 | 291.3 | 0 | 0 | 0 | -5.8 | -118.67 | 57.79 | 0.00 | 0 | 0 | 0 | 0 | 0 | 46.74 | -17.1 | 14.56 | 7.52 | 3.01 | 7.58 | 1.93 | 3.21 | 17.68 | 498.31 | 1971.87 | 190.6 |
| 21Q3 (8) | -17.45 | -110.67 | 32.36 | 22.38 | 1582.12 | 368.2 | 0 | 0 | 0 | 2.93 | 212.26 | 150.87 | 4.93 | -96.96 | 123.45 | 0 | 0 | 0 | 31.07 | 403.42 | 207.02 | 0.00 | 0 | 0 | 0 | 0 | 0 | 56.38 | 11.8 | 32.44 | 7.3 | 5.8 | 3.69 | 1.87 | 3.89 | 15.43 | -26.62 | -109.62 | 47.14 |
| 21Q2 (7) | 163.57 | 548.01 | 48.2 | -1.51 | 96.89 | 89.74 | 0 | 0 | 0 | -2.61 | 39.3 | -157.62 | 162.06 | 290.35 | 69.43 | 0 | 0 | 0 | -10.24 | 32.05 | -17.7 | 0.00 | 0 | 0 | 0 | 0 | 0 | 50.43 | -3.11 | -2.08 | 6.9 | -0.58 | -0.43 | 1.8 | 7.78 | 9.09 | 276.63 | 559.61 | 50.58 |
| 21Q1 (6) | -36.51 | -143.07 | -214.74 | -48.63 | -171.83 | -523.46 | 0 | 0 | 0 | -4.3 | -272.0 | 64.73 | -85.14 | -227.32 | -338.87 | 0 | 0 | 0 | -15.07 | -9.68 | -343.24 | 0.00 | 0 | 0 | 0 | 0 | 0 | 52.05 | 27.57 | 14.62 | 6.94 | -0.72 | 0.29 | 1.67 | 1.83 | 1.83 | -60.19 | -135.1 | -180.03 |
| 20Q4 (5) | 84.76 | 428.53 | 753.58 | -17.89 | -474.27 | -57.21 | 0 | 0 | 0 | 2.5 | 143.4 | -76.96 | 66.87 | 418.13 | 4711.72 | 0 | 0 | 0 | -13.74 | -235.77 | -505.29 | 0.00 | 0 | 0 | 0 | 0 | 0 | 40.8 | -4.16 | -5.07 | 6.99 | -0.71 | 2.49 | 1.64 | 1.23 | 6.49 | 171.47 | 440.49 | 786.56 |
| 20Q3 (4) | -25.8 | -123.38 | 0.0 | 4.78 | 132.47 | 0.0 | 0 | 0 | 0.0 | -5.76 | -227.15 | 0.0 | -21.02 | -121.98 | 0.0 | 0 | 0 | 0.0 | 10.12 | 216.32 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 42.57 | -17.34 | 0.0 | 7.04 | 1.59 | 0.0 | 1.62 | -1.82 | 0.0 | -50.36 | -127.41 | 0.0 |
| 20Q2 (3) | 110.37 | 1051.47 | 0.0 | -14.72 | -88.72 | 0.0 | 0 | 0 | 0.0 | 4.53 | 137.16 | 0.0 | 95.65 | 593.04 | 0.0 | 0 | 0 | 0.0 | -8.7 | -155.88 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 51.5 | 13.41 | 0.0 | 6.93 | 0.14 | 0.0 | 1.65 | 0.61 | 0.0 | 183.71 | 954.7 | 0.0 |
| 20Q1 (2) | -11.6 | -216.82 | 0.0 | -7.8 | 31.46 | 0.0 | 0 | 0 | 0.0 | -12.19 | -212.35 | 0.0 | -19.4 | -1237.93 | 0.0 | 0 | 0 | 0.0 | -3.4 | -49.78 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 45.41 | 5.65 | 0.0 | 6.92 | 1.47 | 0.0 | 1.64 | 6.49 | 0.0 | -21.49 | -211.13 | 0.0 |
| 19Q4 (1) | 9.93 | 0.0 | 0.0 | -11.38 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.85 | 0.0 | 0.0 | -1.45 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -2.27 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 42.98 | 0.0 | 0.0 | 6.82 | 0.0 | 0.0 | 1.54 | 0.0 | 0.0 | 19.34 | 0.0 | 0.0 |
