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) | -49.5 | 0 | -21.65 | 0 | 0 | 0 | 14.73 | 0 | -71.15 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 347.66 | 4.57 | 17.22 | 5.06 | 8.19 | 8.33 | -13.27 | 0 |
| 2023 (9) | 255.47 | -44.42 | -31.9 | 0 | 0 | 0 | -16.68 | 0 | 223.57 | -48.79 | 0 | 0 | 1.13 | 0 | 0.00 | 0 | 0 | 0 | 332.47 | 81.33 | 16.39 | 2.05 | 7.56 | 17.03 | 71.68 | -67.9 |
| 2022 (8) | 459.68 | -49.41 | -23.08 | 0 | 0 | 0 | -61.18 | 0 | 436.6 | -51.15 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 183.35 | -28.74 | 16.06 | 5.87 | 6.46 | 16.4 | 223.29 | -31.68 |
| 2021 (7) | 908.62 | 0 | -14.94 | 0 | 0 | 0 | 95.8 | 0 | 893.68 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 257.31 | 2.85 | 15.17 | 3.41 | 5.55 | 620.78 | 326.81 | 0 |
| 2020 (6) | -1657.11 | 0 | -9.88 | 0 | 0 | 0 | -8.36 | 0 | -1666.99 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 250.18 | -13.6 | 14.67 | 6.0 | 0.77 | 6.94 | -623.86 | 0 |
| 2019 (5) | 637.92 | 0 | -7.26 | 0 | 0 | 0 | -29.94 | 0 | 630.66 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 289.56 | 3.01 | 13.84 | 80.21 | 0.72 | -7.69 | 209.76 | 0 |
| 2018 (4) | -386.2 | 0 | -12.36 | 0 | 0 | 0 | 1.39 | 0 | -398.56 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 281.09 | 9.22 | 7.68 | 10.34 | 0.78 | 20.0 | -133.38 | 0 |
| 2017 (3) | 1391.3 | 775.91 | -7.54 | 0 | 0 | 0 | -12.31 | 0 | 1383.76 | 802.88 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 257.35 | 14.6 | 6.96 | 7.08 | 0.65 | 4.84 | 525.10 | 665.89 |
| 2016 (2) | 158.84 | -63.66 | -5.58 | 0 | 0 | 0 | -34.8 | 0 | 153.26 | -65.39 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 224.56 | -23.66 | 6.5 | 1.25 | 0.62 | 24.0 | 68.56 | -52.77 |
| 2015 (1) | 437.06 | -46.09 | 5.75 | 0 | 0 | 0 | 11.58 | -78.15 | 442.81 | -45.12 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 294.17 | -2.85 | 6.42 | -3.75 | 0.5 | 35.14 | 145.16 | -44.53 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | -4.03 | -101.31 | -100.36 | -6.98 | -5.28 | 58.13 | 0 | 0 | 0 | 2.42 | -76.44 | -72.02 | -11.01 | -103.65 | -101.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 54.45 | -38.98 | -12.45 | 4.33 | 0.23 | 2.12 | 2.19 | 6.83 | 10.05 | -6.61 | -102.05 | -100.4 |
| 24Q3 (19) | 308.55 | 226.91 | 157.32 | -6.63 | -74.02 | 24.83 | 0 | 0 | 0 | 10.27 | 216.98 | 155.78 | 301.92 | 222.26 | 155.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 89.24 | 0.2 | 8.03 | 4.32 | 0.47 | 4.85 | 2.05 | 4.06 | 9.63 | 322.72 | 226.54 | 153.12 |
| 24Q2 (18) | -243.13 | -119.25 | -36.68 | -3.81 | 9.93 | -6.13 | 0 | 0 | 0 | 3.24 | 372.27 | 71.43 | -246.94 | -114.51 | -36.08 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 89.06 | -22.49 | 11.45 | 4.3 | 0.94 | 6.44 | 1.97 | -0.51 | 5.91 | -255.04 | -178.61 | -23.03 |
| 24Q1 (17) | -110.89 | -109.92 | 24.33 | -4.23 | 74.63 | -50.0 | 0 | 0 | 0 | -1.19 | -113.76 | 86.49 | -115.12 | -110.45 | 22.93 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 114.9 | 84.76 | 6.63 | 4.26 | 0.47 | 6.5 | 1.98 | -0.5 | 7.03 | -91.54 | -105.6 | 29.04 |
| 23Q4 (16) | 1118.19 | 307.73 | 43950.59 | -16.67 | -89.0 | -158.85 | 0 | 0 | 0 | 8.65 | 146.99 | 149.83 | 1101.52 | 301.33 | 12352.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 62.19 | -24.72 | 33.03 | 4.24 | 2.91 | 4.95 | 1.99 | 6.42 | 8.15 | 1634.30 | 368.99 | 33830.73 |
| 23Q3 (15) | -538.3 | -202.62 | -703.31 | -8.82 | -145.68 | -73.96 | 0 | 0 | 0 | -18.41 | -1074.07 | -254.19 | -547.12 | -201.49 | -659.05 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 82.61 | 3.38 | 44.83 | 4.12 | 1.98 | 0.98 | 1.87 | 0.54 | 13.33 | -607.56 | -193.09 | -469.12 |
| 23Q2 (14) | -177.88 | -21.38 | -161.18 | -3.59 | -27.3 | 52.07 | 0 | 0 | 0 | 1.89 | 121.45 | -58.64 | -181.47 | -21.49 | -164.07 | 0 | 0 | 0 | 0.91 | 313.64 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 79.91 | -25.84 | 318.38 | 4.04 | 1.0 | -0.49 | 1.86 | 0.54 | 25.68 | -207.30 | -60.7 | -117.57 |
| 23Q1 (13) | -146.55 | -5647.06 | -161.44 | -2.82 | 56.21 | 30.88 | 0 | 0 | 0 | -8.81 | 49.25 | 85.4 | -149.37 | -1561.51 | -163.71 | 0 | 0 | 0 | 0.22 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 107.76 | 130.5 | 78.23 | 4.0 | -0.99 | 3.09 | 1.85 | 0.54 | 24.16 | -128.99 | -2562.33 | -135.6 |
| 22Q4 (12) | -2.55 | 96.19 | 98.62 | -6.44 | -27.02 | -44.07 | 0 | 0 | 0 | -17.36 | -245.39 | -128.43 | -8.99 | 87.53 | 95.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 46.75 | -18.04 | -22.41 | 4.04 | -0.98 | 5.76 | 1.84 | 11.52 | 29.58 | -4.85 | 95.46 | 98.29 |
| 22Q3 (11) | -67.01 | -123.05 | -108.82 | -5.07 | 32.31 | -77.27 | 0 | 0 | 0 | 11.94 | 161.27 | 10.86 | -72.08 | -125.45 | -109.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 57.04 | 198.64 | -20.76 | 4.08 | 0.49 | 8.22 | 1.65 | 11.49 | 17.02 | -106.75 | -109.05 | -110.84 |
| 22Q2 (10) | 290.73 | 21.89 | 58.92 | -7.49 | -83.58 | -75.82 | 0 | 0 | 0 | 4.57 | 107.58 | 325.12 | 283.24 | 20.82 | 58.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 19.1 | -68.41 | -69.62 | 4.06 | 4.64 | 7.12 | 1.48 | -0.67 | 3.5 | 1179.91 | 225.65 | 339.1 |
| 22Q1 (9) | 238.52 | 228.74 | 57.94 | -4.08 | 8.72 | -21.79 | 0 | 0 | 0 | -60.33 | -198.79 | -332.22 | 234.44 | 223.56 | 58.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 60.46 | 0.35 | -2.83 | 3.88 | 1.57 | 2.37 | 1.49 | 4.93 | 14.62 | 362.33 | 228.08 | 61.49 |
| 21Q4 (8) | -185.27 | -124.38 | 65.14 | -4.47 | -56.29 | 23.59 | 0 | 0 | 0 | 61.07 | 467.04 | 198.2 | -189.74 | -125.06 | 64.69 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 60.25 | -16.3 | -0.71 | 3.82 | 1.33 | 2.41 | 1.42 | 0.71 | 610.0 | -282.90 | -128.72 | 65.61 |
| 21Q3 (7) | 759.93 | 315.4 | 190.51 | -2.86 | 32.86 | 39.66 | 0 | 0 | 0 | 10.77 | 630.54 | -78.85 | 757.07 | 323.7 | 189.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 71.98 | 14.51 | -6.14 | 3.77 | -0.53 | 1.07 | 1.41 | -1.4 | 642.11 | 984.88 | 266.52 | 194.56 |
| 21Q2 (6) | 182.94 | 21.14 | -72.83 | -4.26 | -27.16 | -30.28 | 0 | 0 | 0 | -2.03 | -107.81 | -111.62 | 178.68 | 21.0 | -73.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 62.86 | 1.03 | -32.78 | 3.79 | 0.0 | 5.28 | 1.43 | 10.0 | 652.63 | 268.71 | 19.77 | -61.16 |
| 21Q1 (5) | 151.02 | 128.41 | 115.77 | -3.35 | 42.74 | -181.91 | 0 | 0 | 0 | 25.98 | 141.78 | 278.31 | 147.67 | 127.48 | 115.49 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 62.22 | 2.54 | 222.55 | 3.79 | 1.61 | 4.7 | 1.3 | 550.0 | 584.21 | 224.36 | 127.27 | 105.41 |
| 20Q4 (4) | -531.49 | 36.7 | 0.0 | -5.85 | -23.42 | 0.0 | 0 | 0 | 0.0 | -62.19 | -222.11 | 0.0 | -537.34 | 36.36 | 0.0 | 0 | 0 | 0.0 | -6.12 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 60.68 | -20.88 | 0.0 | 3.73 | 0.0 | 0.0 | 0.2 | 5.26 | 0.0 | -822.61 | 21.02 | 0.0 |
| 20Q3 (3) | -839.58 | -224.7 | 0.0 | -4.74 | -44.95 | 0.0 | 0 | 0 | 0.0 | 50.93 | 191.53 | 0.0 | -844.32 | -226.02 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 76.69 | -18.0 | 0.0 | 3.73 | 3.61 | 0.0 | 0.19 | 0.0 | 0.0 | -1041.53 | -250.54 | 0.0 |
| 20Q2 (2) | 673.26 | 170.3 | 0.0 | -3.27 | -179.95 | 0.0 | 0 | 0 | 0.0 | 17.47 | 219.9 | 0.0 | 669.99 | 170.26 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 93.52 | 384.81 | 0.0 | 3.6 | -0.55 | 0.0 | 0.19 | 0.0 | 0.0 | 691.87 | 116.69 | 0.0 |
| 20Q1 (1) | -957.63 | 0.0 | 0.0 | 4.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -14.57 | 0.0 | 0.0 | -953.54 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.12 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 19.29 | 0.0 | 0.0 | 3.62 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | -4145.58 | 0.0 | 0.0 |
