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) | 130.7 | -52.26 | -18.98 | 0 | 0 | 0 | -6.78 | 0 | 111.72 | -55.39 | 0 | 0 | -2.75 | 0 | 0.00 | 0 | 0 | 0 | 224.61 | 9.06 | 17.97 | 3.16 | 5.19 | 3.39 | 52.75 | -56.0 |
| 2022 (9) | 273.8 | -65.49 | -23.39 | 0 | 0 | 0 | 38.19 | 0 | 250.41 | -69.1 | 0 | 0 | -4.14 | 0 | 0.00 | 0 | 0 | 0 | 205.96 | 4.34 | 17.42 | 6.03 | 5.02 | 15.14 | 119.88 | -67.03 |
| 2021 (8) | 793.4 | 0 | 16.99 | 0 | 0 | 0 | -3.44 | 0 | 810.39 | 0 | 0 | 0 | 42.36 | 0 | 0.00 | 0 | 0 | 0 | 197.39 | 17.44 | 16.43 | 1.55 | 4.36 | 22.82 | 363.64 | 0 |
| 2020 (7) | -509.94 | 0 | -29.97 | 0 | 0 | 0 | -29.45 | 0 | -539.91 | 0 | 0 | 0 | -2.59 | 0 | 0.00 | 0 | 0 | 0 | 168.08 | -13.22 | 16.18 | 7.15 | 3.55 | 26.33 | -271.52 | 0 |
| 2019 (6) | 739.3 | 379.32 | -40.26 | 0 | 0 | 0 | 5.3 | 0 | 699.04 | 375.89 | 0 | 0 | -21.17 | 0 | 0.00 | 0 | 0 | 0 | 193.69 | 11.75 | 15.1 | 76.4 | 2.81 | 18.57 | 349.39 | 317.36 |
| 2018 (5) | 154.24 | 0 | -7.35 | 0 | 0 | 0 | -9.31 | 0 | 146.89 | 0 | 0 | 0 | 4.03 | 0 | 0.00 | 0 | 0 | 0 | 173.32 | 11.94 | 8.56 | 0.47 | 2.37 | 4.41 | 83.71 | 0 |
| 2017 (4) | -100.54 | 0 | -18.42 | 0 | 0 | 0 | 17.59 | 0 | -118.96 | 0 | 0 | 0 | -8.1 | 0 | 0.00 | 0 | 0 | 0 | 154.83 | -10.79 | 8.52 | -2.29 | 2.27 | -6.58 | -60.71 | 0 |
| 2016 (3) | -238.12 | 0 | -2.96 | 0 | 0 | 0 | -10.65 | 0 | -241.08 | 0 | 0 | 0 | 1.17 | 0 | 0.00 | 0 | 0 | 0 | 173.56 | 8.43 | 8.72 | 4.06 | 2.43 | 3.85 | -128.92 | 0 |
| 2015 (2) | 469.83 | 67.35 | -9.16 | 0 | 0 | 0 | 12.17 | 27.57 | 460.67 | 82.62 | 0 | 0 | -1.37 | 0 | 0.00 | 0 | 0 | 0 | 160.06 | 13.64 | 8.38 | 11.58 | 2.34 | 6.36 | 275.11 | 47.54 |
| 2014 (1) | 280.74 | -22.51 | -28.49 | 0 | 0 | 0 | 9.54 | 209.74 | 252.25 | -24.66 | 0 | 0 | -2.22 | 0 | 0.00 | 0 | 0 | 0 | 140.85 | 29.35 | 7.51 | 3.16 | 2.2 | 33.33 | 186.46 | -39.36 |
| 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) | -117.67 | -128.0 | -76.26 | -5.81 | 27.38 | 62.37 | 0 | 0 | 0 | -22.78 | -596.3 | -145.02 | -123.48 | -129.95 | -50.22 | 0 | 0 | 0 | -2.43 | -27.23 | 78.53 | 0.00 | 0 | 0 | 0 | 0 | 0 | 70.79 | 5.44 | 20.64 | 4.73 | 0.64 | 5.58 | 1.3 | 3.17 | -0.76 | -153.18 | -126.64 | -47.92 |
| 24Q2 (19) | 420.24 | 175.04 | 338.29 | -8.0 | -282.78 | -275.82 | 0 | 0 | 0 | 4.59 | -42.34 | -84.25 | 412.24 | 173.34 | 339.94 | 0 | 0 | 0 | -1.91 | 18.72 | -131.52 | 0.00 | 0 | 0 | 0 | 0 | 0 | 67.14 | -4.29 | 2.85 | 4.7 | 0.21 | 5.38 | 1.26 | 2.44 | -3.82 | 574.88 | 178.09 | 331.6 |
| 24Q1 (18) | -560.02 | -174.97 | -50.08 | -2.09 | 76.75 | -332.22 | 0 | 0 | 0 | 7.96 | 110.43 | 178.12 | -562.11 | -176.17 | -51.01 | 0 | 0 | 0 | -2.35 | -770.37 | -184.53 | 0.00 | 0 | 0 | 0 | 0 | 0 | 70.15 | 104.28 | 5.81 | 4.69 | 0.43 | 7.57 | 1.23 | -4.65 | -4.65 | -736.19 | -139.72 | -41.95 |
| 23Q4 (17) | 746.97 | 1218.89 | 60.8 | -8.99 | 41.77 | -123.08 | 0 | 0 | 0 | -76.35 | -250.89 | 16.41 | 737.98 | 997.79 | 60.25 | 0 | 0 | 0 | -0.27 | 97.61 | -105.2 | 0.00 | 0 | 0 | 0 | 0 | 0 | 34.34 | -41.48 | -17.59 | 4.67 | 4.24 | 6.62 | 1.29 | -1.53 | -0.77 | 1853.52 | 1889.94 | 88.93 |
| 23Q3 (16) | -66.76 | 62.15 | -139.64 | -15.44 | -439.34 | -606.23 | 0 | 0 | 0 | 50.6 | 73.58 | -43.45 | -82.2 | 52.16 | -147.94 | 0 | 0 | 0 | -11.32 | -286.8 | -252.97 | 0.00 | 0 | 0 | 0 | 0 | 0 | 58.68 | -10.11 | -5.25 | 4.48 | 0.45 | 2.28 | 1.31 | 0.0 | 4.8 | -103.55 | 58.28 | -141.54 |
| 23Q2 (15) | -176.36 | 52.74 | 22.96 | 4.55 | 405.56 | 163.37 | 0 | 0 | 0 | 29.15 | 386.06 | 199.59 | -171.81 | 53.84 | 27.23 | 0 | 0 | 0 | 6.06 | 117.99 | 239.63 | 0.00 | 0 | 0 | 0 | 0 | 0 | 65.28 | -1.54 | 23.38 | 4.46 | 2.29 | 2.53 | 1.31 | 1.55 | 4.8 | -248.22 | 52.14 | 36.55 |
| 23Q1 (14) | -373.14 | -180.32 | -186.52 | 0.9 | 122.33 | 105.91 | 0 | 0 | 0 | -10.19 | 88.84 | -133.62 | -372.24 | -180.83 | -155.91 | 0 | 0 | 0 | 2.78 | -46.44 | 122.44 | 0.00 | 0 | 0 | 0 | 0 | 0 | 66.3 | 59.11 | 34.1 | 4.36 | -0.46 | 0.93 | 1.29 | -0.77 | 5.74 | -518.61 | -152.86 | -118.94 |
| 22Q4 (13) | 464.54 | 175.86 | -12.17 | -4.03 | -232.13 | 52.7 | 0 | 0 | 0 | -91.34 | -202.08 | -2494.89 | 460.51 | 168.6 | -11.5 | 0 | 0 | 0 | 5.19 | -29.86 | -11.88 | 0.00 | 0 | 0 | 0 | 0 | 0 | 41.67 | -32.71 | 29.49 | 4.38 | 0.0 | 4.53 | 1.3 | 4.0 | 18.18 | 981.08 | 293.6 | -30.49 |
| 22Q3 (12) | 168.4 | 173.57 | 12.47 | 3.05 | 142.48 | -53.86 | 0 | 0 | 0 | 89.48 | 819.63 | 2248.56 | 171.45 | 172.62 | 9.66 | 0 | 0 | 0 | 7.4 | 270.51 | -11.38 | 0.00 | 0 | 0 | 0 | 0 | 0 | 61.93 | 17.05 | 10.43 | 4.38 | 0.69 | 7.88 | 1.25 | 0.0 | 15.74 | 249.26 | 163.71 | 1.91 |
| 22Q2 (11) | -228.91 | -75.77 | -13.43 | -7.18 | 52.86 | -0.84 | 0 | 0 | 0 | 9.73 | -67.9 | 224.9 | -236.09 | -62.31 | -13.0 | 0 | 0 | 0 | -4.34 | 64.97 | 20.66 | 0.00 | 0 | 0 | 0 | 0 | 0 | 52.91 | 7.02 | -10.08 | 4.35 | 0.69 | 6.62 | 1.25 | 2.46 | 14.68 | -391.23 | -65.17 | -24.1 |
| 22Q1 (10) | -130.23 | -124.62 | -141.14 | -15.23 | -78.76 | -158.53 | 0 | 0 | 0 | 30.31 | 961.08 | 646.55 | -145.46 | -127.95 | -142.46 | 0 | 0 | 0 | -12.39 | -310.36 | -136.89 | 0.00 | 0 | 0 | 0 | 0 | 0 | 49.44 | 53.64 | -1.69 | 4.32 | 3.1 | 5.37 | 1.22 | 10.91 | 12.96 | -236.87 | -116.78 | -141.5 |
| 21Q4 (9) | 528.89 | 253.23 | 285.43 | -8.52 | -228.9 | 67.76 | 0 | 0 | 0 | -3.52 | -192.39 | 76.73 | 520.37 | 232.85 | 266.97 | 0 | 0 | 0 | 5.89 | -29.46 | 150.04 | 0.00 | 0 | 0 | 0 | 0 | 0 | 32.18 | -42.62 | -6.18 | 4.19 | 3.2 | 2.2 | 1.1 | 1.85 | 12.24 | 1411.50 | 477.12 | 294.88 |
| 21Q3 (8) | 149.73 | 174.2 | -78.5 | 6.61 | 192.84 | 253.36 | 0 | 0 | 0 | 3.81 | 148.91 | -54.21 | 156.34 | 174.83 | -77.41 | 0 | 0 | 0 | 8.35 | 252.65 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 56.08 | -4.69 | 21.57 | 4.06 | -0.49 | 1.75 | 1.08 | -0.92 | 22.73 | 244.58 | 177.58 | -82.09 |
| 21Q2 (7) | -201.8 | -163.74 | -43.8 | -7.12 | -127.36 | -95.07 | 0 | 0 | 0 | -7.79 | -291.87 | 75.6 | -208.92 | -160.98 | -45.1 | 0 | 0 | 0 | -5.47 | -116.28 | -159.52 | 0.00 | 0 | 0 | 0 | 0 | 0 | 58.84 | 17.0 | 0.98 | 4.08 | -0.49 | 1.49 | 1.09 | 0.93 | 28.24 | -315.26 | -155.24 | -41.85 |
| 21Q1 (6) | 316.58 | 210.99 | 140.55 | 26.02 | 198.45 | 487.36 | 0 | 0 | 0 | 4.06 | 126.83 | -56.25 | 342.6 | 209.93 | 144.14 | 0 | 0 | 0 | 33.59 | 385.39 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 50.29 | 46.62 | 71.17 | 4.1 | 0.0 | 0.99 | 1.08 | 10.2 | 30.12 | 570.72 | 178.8 | 125.05 |
| 20Q4 (5) | -285.23 | -140.96 | -149.14 | -26.43 | -513.23 | 2.87 | 0 | 0 | 0 | -15.13 | -281.85 | -3.42 | -311.66 | -145.04 | -156.33 | 0 | 0 | 0 | -11.77 | 0 | 34.9 | 0.00 | 0 | 0 | 0 | 0 | 0 | 34.3 | -25.64 | -14.08 | 4.1 | 2.76 | 2.76 | 0.98 | 11.36 | 30.67 | -724.30 | -153.05 | -155.73 |
| 20Q3 (4) | 696.28 | 596.17 | 0.0 | -4.31 | -18.08 | 0.0 | 0 | 0 | 0.0 | 8.32 | 126.06 | 0.0 | 691.97 | 580.6 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 46.13 | -20.83 | 0.0 | 3.99 | -0.75 | 0.0 | 0.88 | 3.53 | 0.0 | 1365.25 | 714.28 | 0.0 |
| 20Q2 (3) | -140.33 | 82.02 | 0.0 | -3.65 | -182.39 | 0.0 | 0 | 0 | 0.0 | -31.93 | -444.07 | 0.0 | -143.98 | 81.45 | 0.0 | 0 | 0 | 0.0 | 9.19 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 58.27 | 98.33 | 0.0 | 4.02 | -0.99 | 0.0 | 0.85 | 2.41 | 0.0 | -222.25 | 90.24 | 0.0 |
| 20Q1 (2) | -780.66 | -234.49 | 0.0 | 4.43 | 116.28 | 0.0 | 0 | 0 | 0.0 | 9.28 | 163.43 | 0.0 | -776.23 | -240.31 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 29.38 | -26.4 | 0.0 | 4.06 | 1.75 | 0.0 | 0.83 | 10.67 | 0.0 | -2277.97 | -275.27 | 0.0 |
| 19Q4 (1) | 580.45 | 0.0 | 0.0 | -27.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -14.63 | 0.0 | 0.0 | 553.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -18.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 39.92 | 0.0 | 0.0 | 3.99 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 1299.71 | 0.0 | 0.0 |
