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) | -89.03 | 0 | 0.15 | 0 | 0 | 0 | -3.76 | 0 | -88.88 | 0 | 0 | 0 | 1.4 | 0 | 0.00 | 0 | 0 | 0 | 20.0 | 55.28 | 2.17 | 0.46 | 0.43 | 4.88 | -393.94 | 0 |
| 2022 (9) | 84.28 | 0 | -7.25 | 0 | 0 | 0 | -1.95 | 0 | 77.03 | 0 | 0 | 0 | -2.85 | 0 | 0.00 | 0 | 0 | 0 | 12.88 | -66.84 | 2.16 | 21.35 | 0.41 | 13.89 | 545.50 | 0 |
| 2021 (8) | -70.16 | 0 | -5.78 | 0 | 0 | 0 | 6.22 | 422.69 | -75.94 | 0 | 0 | 0 | -0.95 | 0 | 0.00 | 0 | 0 | 0 | 38.84 | 19.58 | 1.78 | 2.89 | 0.36 | 9.09 | -171.21 | 0 |
| 2020 (7) | 3.96 | -96.81 | -39.68 | 0 | 0 | 0 | 1.19 | 0 | -35.72 | 0 | 0 | 0 | 5.55 | 0 | 0.00 | 0 | 0 | 0 | 32.48 | 23.5 | 1.73 | -1.7 | 0.33 | 13.79 | 11.46 | -97.38 |
| 2019 (6) | 124.03 | -4.0 | -64.51 | 0 | 0 | 0 | -2.99 | 0 | 59.52 | -52.6 | 0 | 0 | -1.78 | 0 | 0.00 | 0 | 0 | 0 | 26.3 | 30.07 | 1.76 | 179.37 | 0.29 | -3.33 | 437.50 | -28.38 |
| 2018 (5) | 129.2 | 0 | -3.64 | 0 | 0 | 0 | -2.19 | 0 | 125.56 | 0 | 0 | 0 | -0.3 | 0 | 0.00 | 0 | 0 | 0 | 20.22 | -14.72 | 0.63 | 0.0 | 0.3 | 3.45 | 610.87 | 0 |
| 2017 (4) | -195.08 | 0 | -2.29 | 0 | 0 | 0 | 5.26 | 0 | -197.37 | 0 | 0 | 0 | 0.22 | 0 | 0.00 | 0 | 0 | 0 | 23.71 | 12.37 | 0.63 | -1.56 | 0.29 | 3.57 | -792.04 | 0 |
| 2016 (3) | -54.5 | 0 | 0.05 | -96.62 | 0 | 0 | -1.9 | 0 | -54.45 | 0 | 0 | 0 | -0.14 | 0 | 0.00 | 0 | 0 | 0 | 21.1 | 35.0 | 0.64 | -12.33 | 0.28 | -3.45 | -247.50 | 0 |
| 2015 (2) | 43.87 | 0 | 1.48 | 0 | 0 | 0 | 1.63 | -50.46 | 45.35 | 0 | 0 | 0 | 0.97 | 0 | 0.00 | 0 | 0 | 0 | 15.63 | -9.81 | 0.73 | -1.35 | 0.29 | 3.57 | 263.48 | 0 |
| 2014 (1) | -34.63 | 0 | -4.77 | 0 | 0 | 0 | 3.29 | 79.78 | -39.4 | 0 | 0 | 0 | -0.03 | 0 | 0.00 | 0 | 0 | 0 | 17.33 | 28.37 | 0.74 | -9.76 | 0.28 | 3.7 | -188.72 | 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) | -172.27 | -229.24 | -642.22 | 0.88 | -91.21 | -76.96 | 0 | 0 | 0 | -12.68 | -274.42 | -2538.46 | -171.39 | -219.6 | -783.91 | 0 | 0 | 0 | -0.66 | -133.67 | -129.2 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.8 | -17.81 | 2.13 | 0.58 | 1.75 | 7.41 | 0.12 | 0.0 | 9.09 | -3132.18 | -253.45 | -621.98 |
| 24Q2 (19) | 133.29 | 177.05 | 531.92 | 10.01 | 191.75 | 2025.0 | 0 | 0 | 0 | 7.27 | 691.06 | 419.29 | 143.3 | 177.92 | 556.66 | 0 | 0 | 0 | 1.96 | 732.26 | 201.54 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.84 | -7.01 | 12.52 | 0.57 | 1.79 | 5.56 | 0.12 | 9.09 | 9.09 | 2041.19 | 182.01 | 486.28 |
| 24Q1 (18) | -172.99 | -359.16 | -70.06 | -10.91 | -840.52 | -448.24 | 0 | 0 | 0 | -1.23 | 32.42 | 68.13 | -183.9 | -380.38 | -77.32 | 0 | 0 | 0 | -0.31 | 59.74 | 58.11 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.28 | 54.68 | 3.63 | 0.56 | 1.82 | 3.7 | 0.11 | 0.0 | 10.0 | -2489.06 | -276.01 | -63.95 |
| 23Q4 (17) | 66.75 | 387.59 | 12.56 | -1.16 | -130.37 | -150.0 | 0 | 0 | 0 | -1.82 | -450.0 | -550.0 | 65.59 | 438.27 | 6.44 | 0 | 0 | 0 | -0.77 | -134.07 | -143.26 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.06 | -13.62 | 356.18 | 0.55 | 1.85 | 1.85 | 0.11 | 0.0 | 10.0 | 1414.19 | 425.98 | -63.51 |
| 23Q3 (16) | -23.21 | 24.79 | 63.76 | 3.82 | 834.62 | 275.23 | 0 | 0 | 0 | 0.52 | -62.86 | 117.39 | -19.39 | 38.21 | 70.72 | 0 | 0 | 0 | 2.26 | 247.69 | 149.34 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.7 | -9.44 | 14.36 | 0.54 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -433.83 | 17.9 | 67.76 |
| 23Q2 (15) | -30.86 | 69.66 | -153.02 | -0.52 | 73.87 | -191.23 | 0 | 0 | 0 | 1.4 | 136.27 | -24.32 | -31.38 | 69.74 | -153.39 | 0 | 0 | 0 | 0.65 | 187.84 | 641.67 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.19 | -14.36 | 35.51 | 0.54 | 0.0 | -3.57 | 0.11 | 10.0 | 10.0 | -528.42 | 65.19 | -140.77 |
| 23Q1 (14) | -101.72 | -271.53 | -429.94 | -1.99 | -185.78 | 75.03 | 0 | 0 | 0 | -3.86 | -1278.57 | -614.81 | -103.71 | -268.31 | -553.67 | 0 | 0 | 0 | -0.74 | -141.57 | -1157.14 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.06 | 580.9 | 49.26 | 0.54 | 0.0 | 5.88 | 0.1 | 0.0 | 0.0 | -1518.21 | -139.17 | -329.97 |
| 22Q4 (13) | 59.3 | 192.58 | 691.23 | 2.32 | 206.42 | 196.67 | 0 | 0 | 0 | -0.28 | 90.64 | -109.69 | 61.62 | 193.04 | 595.74 | 0 | 0 | 0 | 1.78 | 138.86 | 378.12 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.89 | -78.35 | -89.11 | 0.54 | 0.0 | 12.5 | 0.1 | -9.09 | 0.0 | 3875.82 | 388.04 | 3481.2 |
| 22Q3 (12) | -64.05 | -210.05 | -150.78 | -2.18 | -482.46 | -271.65 | 0 | 0 | 0 | -2.99 | -261.62 | -364.6 | -66.23 | -212.69 | -172.89 | 0 | 0 | 0 | -4.58 | -3716.67 | -773.53 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.11 | 7.31 | -47.51 | 0.54 | -3.57 | 25.58 | 0.11 | 10.0 | 22.22 | -1345.59 | -203.81 | -339.92 |
| 22Q2 (11) | 58.2 | 88.78 | 325.13 | 0.57 | 107.15 | 108.48 | 0 | 0 | 0 | 1.85 | 442.59 | 240.15 | 58.77 | 157.09 | 743.19 | 0 | 0 | 0 | -0.12 | -271.43 | 61.29 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.83 | -5.67 | -58.41 | 0.56 | 9.8 | 30.23 | 0.1 | 0.0 | 11.11 | 1296.21 | 96.35 | 821.27 |
| 22Q1 (10) | 30.83 | 407.38 | 163.87 | -7.97 | -232.08 | -485.02 | 0 | 0 | 0 | -0.54 | -118.69 | -115.34 | 22.86 | 283.91 | 149.48 | 0 | 0 | 0 | 0.07 | 110.94 | 110.29 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.06 | -50.31 | -70.23 | 0.51 | 6.25 | 15.91 | 0.1 | 0.0 | 11.11 | 660.17 | 675.92 | 293.8 |
| 21Q4 (9) | -10.03 | 60.73 | -136.16 | -2.4 | -288.98 | 63.25 | 0 | 0 | 0 | 2.89 | 155.75 | -70.78 | -12.43 | 48.78 | -158.6 | 0 | 0 | 0 | -0.64 | -194.12 | 1.54 | 0.00 | 0 | 0 | 0 | 0 | 0 | 8.17 | 4.34 | 4.61 | 0.48 | 11.63 | 6.67 | 0.1 | 11.11 | 11.11 | -114.63 | 62.52 | -134.5 |
| 21Q3 (8) | -25.54 | -286.56 | -181.08 | 1.27 | 118.9 | 173.41 | 0 | 0 | 0 | 1.13 | 185.61 | 107.51 | -24.27 | -448.21 | -181.53 | 0 | 0 | 0 | 0.68 | 319.35 | 251.11 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.83 | -14.98 | -19.86 | 0.43 | 0.0 | -10.42 | 0.09 | 0.0 | 12.5 | -305.87 | -317.39 | -200.31 |
| 21Q2 (7) | 13.69 | 128.36 | 3211.36 | -6.72 | -424.64 | 69.43 | 0 | 0 | 0 | -1.32 | -137.5 | -133.5 | 6.97 | 115.09 | 131.09 | 0 | 0 | 0 | -0.31 | 54.41 | -102.15 | 0.00 | 0 | 0 | 0 | 0 | 0 | 9.21 | -32.48 | -10.06 | 0.43 | -2.27 | 4.88 | 0.09 | 0.0 | 12.5 | 140.70 | 141.3 | 3531.13 |
| 21Q1 (6) | -48.27 | -274.01 | 11.98 | 2.07 | 131.7 | 121.93 | 0 | 0 | 0 | 3.52 | -64.41 | 46.06 | -46.2 | -317.82 | 28.13 | 0 | 0 | 0 | -0.68 | -4.62 | 91.28 | 0.00 | 0 | 0 | 0 | 0 | 0 | 13.64 | 74.65 | 192.7 | 0.44 | -2.22 | 12.82 | 0.09 | 0.0 | 12.5 | -340.65 | -202.54 | 68.13 |
| 20Q4 (5) | 27.74 | -11.94 | -75.25 | -6.53 | -277.46 | 84.9 | 0 | 0 | 0 | 9.89 | 165.71 | 655.62 | 21.21 | -28.75 | -69.19 | 0 | 0 | 0 | -0.65 | -44.44 | 98.43 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.81 | -20.06 | 54.65 | 0.45 | -6.25 | 2.27 | 0.09 | 12.5 | 28.57 | 332.22 | 8.95 | -83.52 |
| 20Q3 (4) | 31.5 | 7259.09 | 0.0 | -1.73 | 92.13 | 0.0 | 0 | 0 | 0.0 | -15.05 | -481.98 | 0.0 | 29.77 | 232.78 | 0.0 | 0 | 0 | 0.0 | -0.45 | -103.11 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 9.77 | -4.59 | 0.0 | 0.48 | 17.07 | 0.0 | 0.08 | 0.0 | 0.0 | 304.94 | 7536.31 | 0.0 |
| 20Q2 (3) | -0.44 | 99.2 | 0.0 | -21.98 | -132.84 | 0.0 | 0 | 0 | 0.0 | 3.94 | 63.49 | 0.0 | -22.42 | 65.12 | 0.0 | 0 | 0 | 0.0 | 14.45 | 285.26 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 10.24 | 119.74 | 0.0 | 0.41 | 5.13 | 0.0 | 0.08 | 0.0 | 0.0 | -4.10 | 99.62 | 0.0 |
| 20Q1 (2) | -54.84 | -148.92 | 0.0 | -9.44 | 78.17 | 0.0 | 0 | 0 | 0.0 | 2.41 | 235.39 | 0.0 | -64.28 | -193.36 | 0.0 | 0 | 0 | 0.0 | -7.8 | 81.19 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 4.66 | -7.72 | 0.0 | 0.39 | -11.36 | 0.0 | 0.08 | 14.29 | 0.0 | -1069.01 | -153.02 | 0.0 |
| 19Q4 (1) | 112.1 | 0.0 | 0.0 | -43.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.78 | 0.0 | 0.0 | 68.85 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -41.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.05 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 2016.19 | 0.0 | 0.0 |
