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) | -480.51 | 0 | 59.26 | 0 | 0 | 0 | -32.34 | 0 | -421.25 | 0 | 0 | 0 | 88.8 | 0 | 0.00 | 0 | 0 | 0 | -74.09 | 0 | 17.05 | 2.34 | 5.19 | 2.37 | 0.00 | 0 |
| 2022 (9) | 276.33 | 0 | -138.21 | 0 | 0 | 0 | 33.72 | 0 | 138.12 | 0 | 0 | 0 | -118.19 | 0 | 0.00 | 0 | 0 | 0 | 20.87 | -90.79 | 16.66 | 6.05 | 5.07 | 1.0 | 648.66 | 0 |
| 2021 (8) | -115.4 | 0 | -149.8 | 0 | 0 | 0 | -121.93 | 0 | -265.2 | 0 | 0 | 0 | 39.23 | 0 | 0.00 | 0 | 0 | 0 | 226.53 | 57.47 | 15.71 | 1.16 | 5.02 | 11.31 | -46.67 | 0 |
| 2020 (7) | -939.16 | 0 | -64.94 | 0 | 0 | 0 | -61.08 | 0 | -1004.1 | 0 | 0 | 0 | -15.66 | 0 | 0.00 | 0 | 0 | 0 | 143.86 | -27.46 | 15.53 | 9.37 | 4.51 | 4.4 | -573.01 | 0 |
| 2019 (6) | 1577.64 | 0 | -35.23 | 0 | 0 | 0 | -56.3 | 0 | 1542.41 | 0 | 0 | 0 | 38.89 | 0 | 0.00 | 0 | 0 | 0 | 198.33 | 103.33 | 14.2 | -14.87 | 4.32 | 7.2 | 727.53 | 0 |
| 2018 (5) | -521.48 | 0 | -113.86 | 0 | 0 | 0 | 35.29 | 239.33 | -635.34 | 0 | 0 | 0 | -54.63 | 0 | 0.00 | 0 | 0 | 0 | 97.54 | -7.38 | 16.68 | 0.91 | 4.03 | 18.18 | -441.00 | 0 |
| 2017 (4) | -57.49 | 0 | -6.43 | 0 | 0 | 0 | 10.4 | -46.69 | -63.92 | 0 | 0 | 0 | 24.44 | -70.08 | 0.00 | 0 | 0 | 0 | 105.31 | 118.94 | 16.53 | 0.43 | 3.41 | -0.58 | -45.90 | 0 |
| 2016 (3) | -541.18 | 0 | 60.97 | -51.33 | 0 | 0 | 19.51 | 0 | -480.21 | 0 | 0 | 0 | 81.69 | -64.65 | 0.00 | 0 | 0 | 0 | 48.1 | -16.78 | 16.46 | 4.24 | 3.43 | -9.5 | -795.97 | 0 |
| 2015 (2) | -97.6 | 0 | 125.28 | 0 | 0 | 0 | -95.88 | 0 | 27.68 | -66.0 | 0 | 0 | 231.1 | 0 | 0.00 | 0 | 0 | 0 | 57.8 | -15.14 | 15.79 | 3.54 | 3.79 | 7.67 | -126.13 | 0 |
| 2014 (1) | 203.4 | 0 | -122.0 | 0 | 0 | 0 | -0.9 | 0 | 81.4 | 0 | 0 | 0 | -118.57 | 0 | 0.00 | 0 | 0 | 0 | 68.11 | -31.79 | 15.25 | -2.93 | 3.52 | 16.56 | 234.12 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 106.59 | 152.09 | -16.17 | 16.85 | 127.48 | 122.77 | 0 | 0 | 0 | -0.25 | 95.05 | -101.91 | 123.44 | 146.42 | 132.25 | 0 | 0 | 0 | 29.64 | 149.69 | 143.37 | 0.00 | 0 | 0 | 0 | 0 | 0 | 173.93 | 462.15 | 551.91 | 4.19 | -1.41 | -1.18 | 1.36 | -0.73 | 7.94 | 59.39 | 110.61 | -84.97 |
| 24Q1 (19) | -204.61 | -244.47 | 60.21 | -61.31 | -158.12 | -2654.58 | 0 | 0 | 0 | -5.05 | 91.15 | -128.69 | -265.92 | -207.61 | 48.05 | 0 | 0 | 0 | -59.65 | -153.28 | -1172.84 | 0.00 | 0 | 0 | 0 | 0 | 0 | 30.94 | 146.6 | 134.18 | 4.25 | -0.93 | 0.47 | 1.37 | 3.01 | 7.03 | -559.66 | 0 | 0 |
| 23Q4 (18) | 141.63 | 160.27 | 1283.21 | 105.49 | 315.97 | -72.51 | 0 | 0 | 0 | -57.03 | -848.92 | -376.17 | 247.12 | 217.87 | -33.54 | 0 | 0 | 0 | 111.96 | 182.66 | -71.14 | 0.00 | 0 | 0 | 0 | 0 | 0 | -66.4 | -218.25 | 19.21 | 4.29 | 0.0 | 0.0 | 1.33 | 0.76 | 0.0 | 0.00 | 100.0 | 0 |
| 23Q3 (17) | -235.01 | -284.83 | -270.05 | 25.36 | 134.27 | 109.21 | 0 | 0 | 0 | -6.01 | -145.84 | -35.06 | -209.65 | -494.45 | -52.77 | 0 | 0 | 0 | 39.61 | 157.96 | 114.74 | 0.00 | 0 | 0 | 0 | 0 | 0 | 56.15 | 110.46 | -24.54 | 4.29 | 1.18 | 4.13 | 1.32 | 4.76 | 6.45 | -380.52 | -196.3 | -319.64 |
| 23Q2 (16) | 127.15 | 124.72 | 4540.51 | -74.0 | -3183.33 | -116.0 | 0 | 0 | 0 | 13.11 | -25.51 | -8.77 | 53.15 | 110.38 | 268.62 | 0 | 0 | 0 | -68.34 | -1329.14 | -114.91 | 0.00 | 0 | 0 | 0 | 0 | 0 | 26.68 | 129.47 | 549.92 | 4.24 | 0.24 | 2.17 | 1.26 | -1.56 | 0.0 | 395.12 | 0 | 0 |
| 23Q1 (15) | -514.28 | -4196.41 | -449.0 | 2.4 | -99.37 | 101.13 | 0 | 0 | 0 | 17.6 | -14.77 | 652.14 | -511.88 | -237.67 | -688.24 | 0 | 0 | 0 | 5.56 | -98.57 | 102.7 | 0.00 | 0 | 0 | 0 | 0 | 0 | -90.53 | -10.15 | -361.8 | 4.23 | -1.4 | 2.92 | 1.28 | -3.76 | 2.4 | 0.00 | 0 | -100.0 |
| 22Q4 (14) | -11.97 | -108.66 | -106.68 | 383.79 | 239.34 | 3405.68 | 0 | 0 | 0 | 20.65 | 564.04 | -46.08 | 371.82 | 370.95 | 122.04 | 0 | 0 | 0 | 387.99 | 244.41 | 11693.01 | 0.00 | 0 | 0 | 0 | 0 | 0 | -82.19 | -210.46 | -879.05 | 4.29 | 4.13 | 13.79 | 1.33 | 7.26 | 5.56 | 0.00 | -100.0 | -100.0 |
| 22Q3 (13) | 138.2 | 4943.8 | 149.44 | -275.43 | -703.94 | -721.69 | 0 | 0 | 0 | -4.45 | -130.97 | 93.45 | -137.23 | -335.37 | 56.16 | 0 | 0 | 0 | -268.67 | -744.87 | -536.72 | 0.00 | 0 | 0 | 0 | 0 | 0 | 74.41 | 1354.81 | -7.13 | 4.12 | -0.72 | 2.23 | 1.24 | -1.59 | -1.59 | 173.25 | 0 | 152.94 |
| 22Q2 (12) | 2.74 | -98.14 | 101.25 | -34.26 | 83.86 | -188.66 | 0 | 0 | 0 | 14.37 | 514.1 | 117.64 | -31.52 | 51.46 | 82.48 | 0 | 0 | 0 | -31.8 | 84.54 | -159.36 | 0.00 | 0 | 0 | 0 | 0 | 0 | -5.93 | -117.15 | -114.25 | 4.15 | 0.97 | 4.53 | 1.26 | 0.8 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (11) | 147.36 | -17.71 | -27.61 | -212.3 | -1728.6 | -48.14 | 0 | 0 | 0 | 2.34 | -93.89 | 121.63 | -64.94 | -138.78 | -207.77 | 0 | 0 | 0 | -205.71 | -6352.58 | -159.9 | 0.00 | 0 | 0 | 0 | 0 | 0 | 34.58 | 227.77 | -63.31 | 4.11 | 9.02 | 4.58 | 1.25 | -0.79 | 0.81 | 368.95 | -67.9 | 80.19 |
| 21Q4 (10) | 179.07 | 164.07 | 130.83 | -11.61 | 65.36 | 56.14 | 0 | 0 | 0 | 38.3 | 156.37 | 348.48 | 167.46 | 153.5 | 127.57 | 0 | 0 | 0 | 3.29 | -94.65 | 122.6 | 0.00 | 0 | 0 | 0 | 0 | 0 | 10.55 | -86.83 | 132.36 | 3.77 | -6.45 | -5.04 | 1.26 | 0.0 | 5.0 | 1149.36 | 451.21 | 0 |
| 21Q3 (9) | -279.51 | -27.91 | -458.81 | -33.52 | -186.75 | -79.35 | 0 | 0 | 0 | -67.94 | 16.6 | -118.88 | -313.03 | -74.02 | -628.68 | 0 | 0 | 0 | 61.52 | 14.84 | 7053.49 | 0.00 | 0 | 0 | 0 | 0 | 0 | 80.12 | 92.55 | -18.73 | 4.03 | 1.51 | 1.51 | 1.26 | 0.0 | 9.57 | -327.26 | 29.85 | -535.68 |
| 21Q2 (8) | -218.52 | -207.34 | -176.9 | 38.64 | 126.96 | 193.84 | 0 | 0 | 0 | -81.46 | -652.87 | -346.6 | -179.88 | -398.51 | -160.5 | 0 | 0 | 0 | 53.57 | 167.68 | 179.16 | 0.00 | 0 | 0 | 0 | 0 | 0 | 41.61 | -55.85 | 268.88 | 3.97 | 1.02 | 367.06 | 1.26 | 1.61 | 9.57 | -466.52 | -327.84 | -121.8 |
| 21Q1 (7) | 203.57 | 135.05 | 128.26 | -143.31 | -441.41 | -335.2 | 0 | 0 | 0 | -10.82 | -226.7 | 46.78 | 60.26 | 109.92 | 108.0 | 0 | 0 | 0 | -79.15 | -443.61 | -274.05 | 0.00 | 0 | 0 | 0 | 0 | 0 | 94.25 | 389.11 | 41.56 | 3.93 | -1.01 | -41.69 | 1.24 | 3.33 | 22.77 | 204.76 | 0 | 121.13 |
| 20Q4 (6) | -580.86 | -845.65 | -169.64 | -26.47 | -41.63 | -113.64 | 0 | 0 | 0 | 8.54 | 127.51 | 135.25 | -607.33 | -1125.72 | -173.91 | 0 | 0 | 0 | -14.56 | -1793.02 | -242.05 | 0.00 | 0 | 0 | 0 | 0 | 0 | -32.6 | -133.07 | -33.44 | 3.97 | 0.0 | -40.48 | 1.2 | 4.35 | 11.11 | 0.00 | -100.0 | 0 |
| 20Q3 (5) | 77.9 | -72.59 | -71.74 | -18.69 | -242.13 | -368.42 | 0 | 0 | 0 | -31.04 | -70.18 | -273.12 | 59.21 | -80.08 | -78.2 | 0 | 0 | 0 | 0.86 | -95.52 | -93.84 | 0.00 | 0 | 0 | 0 | 0 | 0 | 98.59 | 774.02 | 18.45 | 3.97 | 367.06 | -38.73 | 1.15 | 0.0 | 1.77 | 75.11 | -96.49 | -75.24 |
| 20Q2 (4) | 284.16 | 139.45 | 0.0 | 13.15 | 139.93 | 0.0 | 0 | 0 | 0.0 | -18.24 | 10.28 | 0.0 | 297.31 | 139.47 | 0.0 | 0 | 0 | 0.0 | 19.19 | 190.69 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 11.28 | -83.06 | 0.0 | 0.85 | -87.39 | 0.0 | 1.15 | 13.86 | 0.0 | 2139.76 | 320.79 | 0.0 |
| 20Q1 (3) | -720.35 | -186.36 | 0.0 | -32.93 | -165.78 | 0.0 | 0 | 0 | 0.0 | -20.33 | 16.1 | 0.0 | -753.28 | -191.67 | 0.0 | 0 | 0 | 0.0 | -21.16 | -306.44 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 66.58 | 372.53 | 0.0 | 6.74 | 1.05 | 0.0 | 1.01 | -6.48 | 0.0 | -969.12 | 0 | 0.0 |
| 19Q4 (2) | 834.11 | 202.63 | 0.0 | -12.39 | -210.53 | 0.0 | 0 | 0 | 0.0 | -24.23 | -235.14 | 0.0 | 821.72 | 202.51 | 0.0 | 0 | 0 | 0.0 | 10.25 | -26.58 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | -24.43 | -129.35 | 0.0 | 6.67 | 2.93 | 0.0 | 1.08 | -4.42 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (1) | 275.62 | 0.0 | 0.0 | -3.99 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 17.93 | 0.0 | 0.0 | 271.63 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 13.96 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 83.23 | 0.0 | 0.0 | 6.48 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 303.41 | 0.0 | 0.0 |
