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) | -1500.4 | 0 | -13.43 | 0 | 0 | 0 | 34.47 | 0 | -1513.83 | 0 | 0 | 0 | -0.04 | 0 | 0.00 | 0 | 0 | 0 | 197.64 | 23.83 | 19.47 | 1.09 | 4.4 | 15.18 | -677.35 | 0 |
| 2022 (9) | 970.31 | 17.85 | -12.89 | 0 | 0 | 0 | -37.74 | 0 | 957.42 | 18.36 | 0 | 0 | -0.01 | 0 | 0.00 | 0 | 0 | 0 | 159.61 | -1.54 | 19.26 | 4.45 | 3.82 | 9.14 | 531.12 | 18.73 |
| 2021 (8) | 823.32 | 0 | -14.42 | 0 | 0 | 0 | -40.1 | 0 | 808.9 | 0 | 0 | 0 | -0.01 | 0 | 0.00 | 0 | 0 | 0 | 162.11 | 32.43 | 18.44 | 11.76 | 3.5 | 4.17 | 447.33 | 0 |
| 2020 (7) | -5.44 | 0 | -13.59 | 0 | 0 | 0 | 35.65 | 0 | -19.03 | 0 | 0 | 0 | -0.03 | 0 | 0.00 | 0 | 0 | 0 | 122.41 | -1.89 | 16.5 | 5.57 | 3.36 | 11.63 | -3.82 | 0 |
| 2019 (6) | 679.22 | 305.0 | -8.2 | 0 | 0 | 0 | -1.03 | 0 | 671.02 | 315.67 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 124.77 | 32.34 | 15.63 | 125.22 | 3.01 | 10.26 | 473.62 | 193.56 |
| 2018 (5) | 167.71 | 0 | -6.28 | 0 | 0 | 0 | -18.3 | 0 | 161.43 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 94.28 | 3.78 | 6.94 | -0.57 | 2.73 | -25.21 | 161.34 | 0 |
| 2017 (4) | -425.92 | 0 | 361.78 | 0 | 0 | 0 | -14.29 | 0 | -64.14 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 90.85 | 9.68 | 6.98 | -3.46 | 3.65 | 11.96 | -419.71 | 0 |
| 2016 (3) | 984.24 | 0 | -575.69 | 0 | 0 | 0 | 0.03 | 0 | 408.55 | 0 | 0 | 0 | 60.03 | 0 | 0.00 | 0 | 0 | 0 | 82.83 | -23.71 | 7.23 | 3.73 | 3.26 | 14.39 | 1054.69 | 0 |
| 2015 (2) | -188.38 | 0 | -193.06 | 0 | 0 | 0 | 0 | 0 | -381.44 | 0 | 0 | 0 | -13.25 | 0 | 0.00 | 0 | 0 | 0 | 108.57 | -16.6 | 6.97 | 0.0 | 2.85 | 9.62 | -159.12 | 0 |
| 2014 (1) | -123.11 | 0 | 150.67 | 0 | 0 | 0 | 0 | 0 | 27.56 | 0 | 0 | 0 | -53.49 | 0 | 0.00 | 0 | 0 | 0 | 130.18 | 20.64 | 6.97 | -1.83 | 2.6 | 7.0 | -88.09 | 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) | 211.89 | 130.5 | 122.83 | -3.3 | 9.34 | 11.53 | 0 | 0 | 0 | -44.6 | -679.72 | -803.47 | 208.59 | 129.86 | 122.38 | 0 | 0 | 0 | -0.01 | 0.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 52.74 | -23.69 | -1.44 | 5.08 | 2.63 | 6.28 | 1.2 | 0.0 | 12.15 | 359.01 | 138.89 | 122.96 |
| 24Q1 (19) | -694.81 | -527.58 | -261.35 | -3.64 | 26.17 | -42.19 | 0 | 0 | 0 | -5.72 | 40.17 | -113.62 | -698.45 | -543.26 | -258.47 | 0 | 0 | 0 | -0.01 | 0.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 69.11 | 70.52 | 45.53 | 4.95 | -0.8 | 4.43 | 1.2 | 2.56 | 16.5 | -923.21 | -365.26 | -155.72 |
| 23Q4 (18) | 162.5 | 129.96 | -83.46 | -4.93 | -123.08 | -55.03 | 0 | 0 | 0 | -9.56 | -121.81 | -124.18 | 157.57 | 128.94 | -83.91 | 0 | 0 | 0 | -0.01 | 50.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 40.53 | -27.78 | 33.98 | 4.99 | 0.6 | 2.25 | 1.17 | 3.54 | 17.0 | 348.04 | 139.92 | -87.2 |
| 23Q3 (17) | -542.35 | 41.57 | -236.17 | -2.21 | 40.75 | 39.45 | 0 | 0 | 0 | -4.31 | -167.98 | 75.83 | -544.56 | 41.57 | -237.99 | 0 | 0 | 0 | -0.02 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 56.12 | 4.88 | 19.2 | 4.96 | 3.77 | 1.64 | 1.13 | 5.61 | 15.31 | -871.81 | 44.25 | -215.88 |
| 23Q2 (16) | -928.26 | -382.76 | -336.13 | -3.73 | -45.7 | -20.32 | 0 | 0 | 0 | 6.34 | -84.9 | 200.0 | -931.99 | -378.34 | -338.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 53.51 | 12.68 | 40.12 | 4.78 | 0.84 | -0.62 | 1.07 | 3.88 | 15.05 | -1563.78 | -333.15 | -274.75 |
| 23Q1 (15) | -192.28 | -119.58 | 76.06 | -2.56 | 19.5 | 13.51 | 0 | 0 | 0 | 41.99 | 6.2 | 179.05 | -194.84 | -119.9 | 75.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 47.49 | 56.99 | 7.71 | 4.74 | -2.87 | 1.28 | 1.03 | 3.0 | 14.44 | -361.02 | -113.28 | 77.68 |
| 22Q4 (14) | 982.22 | 146.62 | 10.85 | -3.18 | 12.88 | 30.26 | 0 | 0 | 0 | 39.54 | 321.76 | 221.36 | 979.04 | 148.09 | 11.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 30.25 | -35.75 | -11.47 | 4.88 | 0.0 | 3.17 | 1.0 | 2.04 | 13.64 | 2718.57 | 261.36 | 22.04 |
| 22Q3 (13) | 398.28 | 1.31 | 307.64 | -3.65 | -17.74 | 2.67 | 0 | 0 | 0 | -17.83 | -181.23 | -318.24 | 394.63 | 1.18 | 301.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 47.08 | 23.28 | 11.94 | 4.88 | 1.46 | 4.95 | 0.98 | 5.38 | 11.36 | 752.32 | -15.93 | 286.66 |
| 22Q2 (12) | 393.12 | 148.94 | 6481.82 | -3.1 | -4.73 | 17.77 | 0 | 0 | 0 | -6.34 | 88.06 | -353.6 | 390.02 | 148.37 | 4027.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 38.19 | -13.38 | -8.57 | 4.81 | 2.78 | 5.02 | 0.93 | 3.33 | 8.14 | 894.88 | 155.33 | 6958.31 |
| 22Q1 (11) | -803.3 | -190.65 | -694.2 | -2.96 | 35.09 | -26.5 | 0 | 0 | 0 | -53.12 | -63.04 | -192.03 | -806.26 | -191.46 | -706.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 44.09 | 29.03 | -0.05 | 4.68 | -1.06 | 4.23 | 0.9 | 2.27 | 3.45 | -1617.27 | -172.6 | -691.81 |
| 21Q4 (10) | 886.11 | 561.97 | 525.25 | -4.56 | -21.6 | -13.72 | 0 | 0 | 0 | -32.58 | -498.78 | -598.17 | 881.55 | 550.78 | 540.15 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 34.17 | -18.76 | 13.71 | 4.73 | 1.72 | 26.81 | 0.88 | 0.0 | 3.53 | 2227.53 | 652.67 | 444.31 |
| 21Q3 (9) | -191.81 | -3013.8 | -201.86 | -3.75 | 0.53 | -145.1 | 0 | 0 | 0 | 8.17 | 226.8 | 2.0 | -195.56 | -1869.39 | -204.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 42.06 | 0.69 | 17.22 | 4.65 | 1.53 | 6.16 | 0.88 | 2.33 | 2.33 | -403.05 | -2988.94 | -188.01 |
| 21Q2 (8) | -6.16 | -104.56 | 83.7 | -3.77 | -61.11 | 9.38 | 0 | 0 | 0 | 2.5 | 113.74 | -94.51 | -9.93 | -107.47 | 76.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 41.77 | -5.3 | 26.84 | 4.58 | 2.0 | 6.76 | 0.86 | -1.15 | 3.61 | -13.05 | -104.77 | 86.86 |
| 21Q1 (7) | 135.19 | -4.61 | 145.41 | -2.34 | 41.65 | 39.85 | 0 | 0 | 0 | -18.19 | -378.13 | 25.48 | 132.85 | -3.53 | 144.05 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 44.11 | 46.79 | 87.38 | 4.49 | 20.38 | 9.51 | 0.87 | 2.35 | 7.41 | 273.28 | -33.22 | 126.12 |
| 20Q4 (6) | 141.72 | -24.74 | -69.78 | -4.01 | -162.09 | 11.67 | 0 | 0 | 0 | 6.54 | -18.35 | -63.15 | 137.71 | -26.27 | -70.35 | 0 | 0 | 0 | -0.03 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 30.05 | -16.25 | 1.38 | 3.73 | -14.84 | -6.52 | 0.85 | -1.16 | 8.97 | 409.24 | -10.64 | -69.97 |
| 20Q3 (5) | 188.31 | 598.44 | 831.3 | -1.53 | 63.22 | -2285.71 | 0 | 0 | 0 | 8.01 | -82.4 | 116.75 | 186.78 | 545.35 | 827.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 35.88 | 8.96 | 21.22 | 4.38 | 2.1 | 10.05 | 0.86 | 3.61 | 13.16 | 457.95 | 561.23 | 710.72 |
| 20Q2 (4) | -37.78 | 87.31 | 0.0 | -4.16 | -6.94 | 0.0 | 0 | 0 | 0.0 | 45.52 | 286.48 | 0.0 | -41.94 | 86.09 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 32.93 | 39.89 | 0.0 | 4.29 | 4.63 | 0.0 | 0.83 | 2.47 | 0.0 | -99.29 | 90.51 | 0.0 |
| 20Q1 (3) | -297.69 | -163.48 | 0.0 | -3.89 | 14.32 | 0.0 | 0 | 0 | 0.0 | -24.41 | -237.52 | 0.0 | -301.58 | -164.94 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 23.54 | -20.58 | 0.0 | 4.1 | 2.76 | 0.0 | 0.81 | 3.85 | 0.0 | -1046.36 | -176.78 | 0.0 |
| 19Q4 (2) | 468.92 | 1921.05 | 0.0 | -4.54 | -6585.71 | 0.0 | 0 | 0 | 0.0 | 17.75 | 137.12 | 0.0 | 464.38 | 1908.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 29.64 | 0.14 | 0.0 | 3.99 | 0.25 | 0.0 | 0.78 | 2.63 | 0.0 | 1362.74 | 1917.34 | 0.0 |
| 19Q3 (1) | -25.75 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -47.82 | 0.0 | 0.0 | -25.68 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 29.6 | 0.0 | 0.0 | 3.98 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | -74.99 | 0.0 | 0.0 |
