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) | -165.38 | 0 | -115.75 | 0 | 0 | 0 | -43.88 | 0 | -281.13 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 560.81 | 79.29 | 67.92 | 5.66 | 19.37 | 0.99 | -25.52 | 0 |
| 2022 (9) | 945.97 | 0 | -133.33 | 0 | 0 | 0 | 551.18 | 0 | 812.64 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 312.79 | -42.29 | 64.28 | 4.93 | 19.18 | 10.1 | 238.73 | 0 |
| 2021 (8) | -341.9 | 0 | 248.75 | 0 | 0 | 0 | -129.1 | 0 | -93.15 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 542.05 | 26.49 | 61.26 | -1.13 | 17.42 | 5.7 | -55.08 | 0 |
| 2020 (7) | 1907.52 | 0 | -122.24 | 0 | 0 | 0 | -272.8 | 0 | 1785.28 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 428.53 | -0.06 | 61.96 | 4.5 | 16.48 | 7.57 | 376.26 | 0 |
| 2019 (6) | -470.97 | 0 | -15.06 | 0 | 0 | 0 | -77.45 | 0 | -486.03 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 428.8 | 19.01 | 59.29 | 110.4 | 15.32 | 14.67 | -93.56 | 0 |
| 2018 (5) | 285.08 | 0 | 27.04 | 0 | 0 | 0 | 90.03 | 0 | 312.12 | 0 | 0 | 0 | -124.64 | 0 | 0.00 | 0 | 0 | 0 | 360.32 | -3.2 | 28.18 | 1.18 | 13.36 | 12.84 | 70.94 | 0 |
| 2017 (4) | -18.92 | 0 | -425.84 | 0 | 0 | 0 | -216.2 | 0 | -444.76 | 0 | 0 | 0 | 37.42 | -49.44 | 0.00 | 0 | 0 | 0 | 372.22 | 33.27 | 27.85 | 8.53 | 11.84 | 0.94 | -4.59 | 0 |
| 2016 (3) | -520.6 | 0 | -42.88 | 0 | 0 | 0 | -70.13 | 0 | -563.48 | 0 | 0 | 0 | 74.01 | 0 | 0.00 | 0 | 0 | 0 | 279.29 | -21.1 | 25.66 | 23.84 | 11.73 | 7.52 | -164.39 | 0 |
| 2015 (2) | 1347.81 | 77.79 | -85.98 | 0 | 0 | 0 | -40.28 | 0 | 1261.83 | 20.82 | 0 | 0 | -59.57 | 0 | 0.00 | 0 | 0 | 0 | 353.98 | -10.24 | 20.72 | 45.81 | 10.91 | 40.41 | 349.53 | 91.96 |
| 2014 (1) | 758.11 | 24.07 | 286.24 | 0 | 0 | 0 | -102.44 | 0 | 1044.35 | 88.05 | 0 | 0 | -135.2 | 0 | 0.00 | 0 | 0 | 0 | 394.37 | 83.4 | 14.21 | 9.22 | 7.77 | 19.35 | 182.08 | -30.11 |
| 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) | 235.54 | 146.05 | -72.13 | -28.16 | 18.71 | 17.64 | 0 | 0 | 0 | 40.99 | -85.34 | -64.65 | 207.38 | 137.97 | -74.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 162.87 | -22.15 | 2.73 | 17.36 | 0.35 | 3.89 | 4.73 | 2.16 | -2.47 | 127.35 | 157.54 | -72.86 |
| 24Q1 (19) | -511.54 | -152.54 | 65.56 | -34.64 | -0.81 | -137.26 | 0 | 0 | 0 | 279.65 | 200.17 | 343.17 | -546.18 | -158.15 | 63.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 209.2 | 179.12 | 61.43 | 17.3 | 0.64 | 2.67 | 4.63 | -3.14 | -9.04 | -221.32 | -122.03 | 77.42 |
| 23Q4 (18) | 973.64 | 295.18 | 80.63 | -34.36 | -5.37 | 44.31 | 0 | 0 | 0 | -279.18 | -219.12 | -3203.91 | 939.28 | 276.74 | 96.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 74.95 | -62.09 | 926.35 | 17.19 | 0.12 | 3.62 | 4.78 | 2.8 | -4.4 | 1004.58 | 542.13 | -76.67 |
| 23Q3 (17) | -498.85 | -159.03 | -377.11 | -32.61 | 4.62 | 11.72 | 0 | 0 | 0 | 234.37 | 102.15 | -11.95 | -531.46 | -165.54 | -471.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 197.73 | 24.72 | 150.58 | 17.17 | 2.75 | 7.85 | 4.65 | -4.12 | -3.12 | -227.21 | -148.42 | -225.75 |
| 23Q2 (16) | 845.05 | 156.9 | -16.37 | -34.19 | -134.18 | -46.68 | 0 | 0 | 0 | 115.94 | 200.82 | -36.84 | 810.86 | 154.06 | -17.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 158.54 | 22.34 | 98.1 | 16.71 | -0.83 | 4.57 | 4.85 | -4.72 | 2.97 | 469.21 | 147.87 | -53.23 |
| 23Q1 (15) | -1485.22 | -375.54 | -89.56 | -14.6 | 76.34 | -28.41 | 0 | 0 | 0 | -115.0 | -1260.95 | -204.64 | -1499.82 | -414.21 | -88.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 129.59 | 1528.78 | -20.46 | 16.85 | 1.57 | 6.65 | 5.09 | 1.8 | 9.23 | -980.15 | -122.77 | -129.41 |
| 22Q4 (14) | 539.03 | 199.43 | 196.63 | -61.7 | -67.03 | -115.55 | 0 | 0 | 0 | -8.45 | -103.17 | -110.48 | 477.33 | 233.61 | 396.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -9.07 | -111.49 | -111.73 | 16.59 | 4.21 | 5.74 | 5.0 | 4.17 | 10.38 | 4305.35 | 2282.75 | 852.65 |
| 22Q3 (13) | 180.02 | -82.18 | -43.82 | -36.94 | -58.47 | 55.18 | 0 | 0 | 0 | 266.17 | 45.0 | 351.77 | 143.08 | -85.51 | -39.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 78.91 | -1.4 | -39.42 | 15.92 | -0.38 | 6.2 | 4.8 | 1.91 | 11.63 | 180.69 | -81.99 | -15.66 |
| 22Q2 (12) | 1010.41 | 228.96 | 40.35 | -23.31 | -105.01 | -250.0 | 0 | 0 | 0 | 183.56 | 67.02 | 360.26 | 987.1 | 224.19 | 38.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 80.03 | -50.88 | -41.76 | 15.98 | 1.14 | 5.34 | 4.71 | 1.07 | 10.05 | 1003.19 | 334.8 | 118.58 |
| 22Q1 (11) | -783.49 | -40.45 | 4.96 | -11.37 | -102.86 | 80.75 | 0 | 0 | 0 | 109.9 | 36.3 | 428.35 | -794.86 | -393.82 | 10.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 162.92 | 110.76 | -17.34 | 15.8 | 0.7 | 2.53 | 4.66 | 2.87 | 8.37 | -427.25 | 25.31 | -12.36 |
| 21Q4 (10) | -557.84 | -274.1 | -159.67 | 396.88 | 581.53 | 1321.55 | 0 | 0 | 0 | 80.63 | 176.27 | 212.76 | -160.96 | -167.63 | -117.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 77.3 | -40.66 | 14.91 | 15.69 | 4.67 | 0.06 | 4.53 | 5.35 | 5.84 | -572.03 | -366.99 | -153.37 |
| 21Q3 (9) | 320.41 | -55.49 | -73.89 | -82.42 | -1137.54 | -381.43 | 0 | 0 | 0 | -105.72 | -49.89 | 65.77 | 237.99 | -66.63 | -80.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 130.26 | -5.2 | -23.15 | 14.99 | -1.19 | -3.29 | 4.3 | 0.47 | 2.87 | 214.25 | -53.32 | -66.98 |
| 21Q2 (8) | 719.92 | 187.33 | 179.34 | -6.66 | 88.72 | -113.56 | 0 | 0 | 0 | -70.53 | -110.73 | -7.76 | 713.26 | 180.74 | 183.11 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 137.41 | -30.28 | 95.82 | 15.17 | -1.56 | -0.85 | 4.28 | -0.47 | 5.42 | 458.96 | 220.7 | 145.29 |
| 21Q1 (7) | -824.39 | -188.18 | -247.17 | -59.06 | -81.78 | 31.58 | 0 | 0 | 0 | -33.47 | -229.83 | -99.94 | -883.45 | -197.9 | -286.44 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 197.09 | 192.98 | 62.08 | 15.41 | -1.72 | -0.45 | 4.3 | 0.47 | 8.59 | -380.25 | -135.48 | -195.74 |
| 20Q4 (6) | 934.91 | -23.83 | 584.64 | -32.49 | -89.78 | -148.15 | 0 | 0 | 0 | 25.78 | 108.35 | 117.74 | 902.42 | -25.43 | 819.46 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 67.27 | -60.31 | 42.95 | 15.68 | 1.16 | 2.48 | 4.28 | 2.39 | 10.31 | 1071.78 | 65.19 | 468.02 |
| 20Q3 (5) | 1227.33 | 235.26 | 1390.38 | -17.12 | -134.85 | 9.42 | 0 | 0 | 0 | -308.87 | -371.92 | -1679.21 | 1210.21 | 241.01 | 1807.34 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 169.49 | 141.54 | -4.67 | 15.5 | 1.31 | 1.17 | 4.18 | 2.96 | 7.46 | 648.80 | 164.02 | 1452.07 |
| 20Q2 (4) | -907.37 | -261.98 | 0.0 | 49.13 | 156.92 | 0.0 | 0 | 0 | 0.0 | -65.45 | -290.98 | 0.0 | -858.24 | -281.12 | 0.0 | 0 | 0 | 0.0 | 75.42 | 288.6 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 70.17 | -42.29 | 0.0 | 15.3 | -1.16 | 0.0 | 4.06 | 2.53 | 0.0 | -1013.48 | -355.18 | 0.0 |
| 20Q1 (3) | 560.16 | 390.37 | 0.0 | -86.32 | -227.92 | 0.0 | 0 | 0 | 0.0 | -16.74 | 88.48 | 0.0 | 473.84 | 477.77 | 0.0 | 0 | 0 | 0.0 | -39.99 | -216.01 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 121.6 | 158.39 | 0.0 | 15.48 | 1.18 | 0.0 | 3.96 | 2.06 | 0.0 | 397.16 | 236.38 | 0.0 |
| 19Q4 (2) | -192.91 | -334.26 | 0.0 | 67.48 | 457.04 | 0.0 | 0 | 0 | 0.0 | -145.33 | -737.15 | 0.0 | -125.43 | -297.68 | 0.0 | 0 | 0 | 0.0 | 34.47 | 335.13 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 47.06 | -73.53 | 0.0 | 15.3 | -0.13 | 0.0 | 3.88 | -0.26 | 0.0 | -291.23 | -796.69 | 0.0 |
| 19Q3 (1) | 82.35 | 0.0 | 0.0 | -18.9 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -17.36 | 0.0 | 0.0 | 63.45 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -14.66 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 177.79 | 0.0 | 0.0 | 15.32 | 0.0 | 0.0 | 3.89 | 0.0 | 0.0 | 41.80 | 0.0 | 0.0 |
