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) | 1013.36 | 10.38 | -27.59 | 0 | 0 | 0 | -47.36 | 0 | 985.77 | 11.18 | 0 | 0 | -0.73 | 0 | 0.00 | 0 | 0 | 0 | 146.6 | -1.86 | 15.62 | 2.7 | 3.21 | 32.64 | 612.56 | 11.44 |
| 2022 (9) | 918.05 | 0 | -31.43 | 0 | 0 | 0 | -6.17 | 0 | 886.62 | 0 | 0 | 0 | -16.75 | 0 | 0.00 | 0 | 0 | 0 | 149.38 | 4.78 | 15.21 | 5.26 | 2.42 | 12.56 | 549.70 | 0 |
| 2021 (8) | -66.95 | 0 | -46.63 | 0 | 0 | 0 | -3.25 | 0 | -113.58 | 0 | 0 | 0 | -33.2 | 0 | 0.00 | 0 | 0 | 0 | 142.56 | 5.89 | 14.45 | -3.67 | 2.15 | 0.94 | -42.06 | 0 |
| 2020 (7) | -96.66 | 0 | -27.15 | 0 | 0 | 0 | -2.44 | 0 | -123.81 | 0 | 0 | 0 | -14.17 | 0 | 0.00 | 0 | 0 | 0 | 134.63 | -8.17 | 15.0 | -5.66 | 2.13 | -0.47 | -63.69 | 0 |
| 2019 (6) | 314.55 | 0 | -7.99 | 0 | 0 | 0 | 2.38 | 0 | 306.56 | 0 | 0 | 0 | 1.01 | 0 | 0.00 | 0 | 0 | 0 | 146.61 | 6.92 | 15.9 | 160.23 | 2.14 | -0.47 | 191.04 | 0 |
| 2018 (5) | -293.38 | 0 | -29.77 | 0 | 0 | 0 | -3.46 | 0 | -323.15 | 0 | 0 | 0 | -6.73 | 0 | 0.00 | 0 | 0 | 0 | 137.12 | 10.71 | 6.11 | -7.56 | 2.15 | -17.62 | -201.80 | 0 |
| 2017 (4) | 264.1 | 0 | 3.61 | 0 | 0 | 0 | 6.47 | 92.56 | 267.71 | 0 | 0 | 0 | 5.42 | 0 | 0.00 | 0 | 0 | 0 | 123.85 | 5.42 | 6.61 | 2.32 | 2.61 | -4.74 | 198.47 | 0 |
| 2016 (3) | -283.11 | 0 | -14.95 | 0 | 0 | 0 | 3.36 | 0 | -298.06 | 0 | 0 | 0 | -5.82 | 0 | 0.00 | 0 | 0 | 0 | 117.48 | -1.26 | 6.46 | 15.36 | 2.74 | 6.2 | -223.48 | 0 |
| 2015 (2) | -39.75 | 0 | -45.78 | 0 | 0 | 0 | -0.77 | 0 | -85.53 | 0 | 0 | 0 | -0.31 | 0 | 0.00 | 0 | 0 | 0 | 118.98 | 9.11 | 5.6 | 22.27 | 2.58 | -7.86 | -31.26 | 0 |
| 2014 (1) | 137.09 | 0 | -12.72 | 0 | 0 | 0 | 7.46 | 32.98 | 124.37 | 0 | 0 | 0 | -2.29 | 0 | 0.00 | 0 | 0 | 0 | 109.05 | 7.5 | 4.58 | -3.78 | 2.8 | 11.11 | 117.74 | 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) | 271.09 | 78.0 | 153.4 | -3.63 | -22.22 | 53.88 | 0 | 0 | 0 | -44.81 | -3444.03 | -630.92 | 267.46 | 79.11 | 169.86 | 0 | 0 | 0 | -0.93 | -200.0 | -25.68 | 0.00 | 0 | 0 | 0 | 0 | 0 | 47.48 | 223.43 | -3.34 | 4.25 | 17.73 | 5.99 | 0.91 | 15.19 | 10.98 | 514.99 | -35.48 | 159.71 |
| 24Q2 (19) | 152.3 | -37.87 | -54.4 | -2.97 | 54.45 | 59.43 | 0 | 0 | 0 | 1.34 | -96.87 | -48.46 | 149.33 | -37.42 | -54.29 | 0 | 0 | 0 | 0.93 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 14.68 | -66.14 | -73.36 | 3.61 | -8.38 | -7.67 | 0.79 | -15.96 | 5.33 | 798.22 | 57.04 | 42.82 |
| 24Q1 (18) | 245.15 | -24.77 | -0.56 | -6.52 | 8.17 | -23.02 | 0 | 0 | 0 | 42.76 | 192.65 | 448.78 | 238.63 | -25.14 | -1.08 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 43.35 | 19804.55 | 1.76 | 3.94 | -0.25 | 5.07 | 0.94 | 3.3 | 30.56 | 508.29 | -92.76 | -2.95 |
| 23Q4 (17) | 325.86 | 204.6 | 284.73 | -7.1 | 9.78 | 16.47 | 0 | 0 | 0 | -46.15 | -646.8 | -444.22 | 318.76 | 221.62 | 272.4 | 0 | 0 | 0 | 0.01 | 101.35 | 101.05 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.22 | -100.45 | -101.13 | 3.95 | -1.5 | 0.51 | 0.91 | 10.98 | 31.88 | 7022.84 | 3441.62 | 1059.87 |
| 23Q3 (16) | 106.98 | -67.97 | -76.69 | -7.87 | -7.51 | -98.24 | 0 | 0 | 0 | 8.44 | 224.62 | -6.01 | 99.11 | -69.66 | -78.22 | 0 | 0 | 0 | -0.74 | 0 | -105.56 | 0.00 | 0 | 0 | 0 | 0 | 0 | 49.12 | -10.85 | -14.31 | 4.01 | 2.56 | 2.82 | 0.82 | 9.33 | 34.43 | 198.29 | -64.52 | -73.28 |
| 23Q2 (15) | 333.99 | 35.48 | 81.35 | -7.32 | -38.11 | -212.1 | 0 | 0 | 0 | 2.6 | 121.21 | 112.0 | 326.67 | 35.42 | 71.3 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 55.1 | 29.34 | 52.38 | 3.91 | 4.27 | 2.36 | 0.75 | 4.17 | 33.93 | 558.89 | 6.71 | 23.02 |
| 23Q1 (14) | 246.53 | 239.76 | -41.94 | -5.3 | 37.65 | 49.67 | 0 | 0 | 0 | -12.26 | -44.58 | -378.91 | 241.23 | 230.47 | -41.74 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 42.6 | 118.57 | 17.0 | 3.75 | -4.58 | 5.34 | 0.72 | 4.35 | 30.91 | 523.75 | 171.59 | -50.02 |
| 22Q4 (13) | -176.4 | -138.44 | 44.73 | -8.5 | -114.11 | -258.58 | 0 | 0 | 0 | -8.48 | -194.43 | -173.55 | -184.9 | -140.64 | 41.07 | 0 | 0 | 0 | -0.95 | -163.89 | -109.99 | 0.00 | 0 | 0 | 0 | 0 | 0 | 19.49 | -66.0 | -41.94 | 3.93 | 0.77 | 4.52 | 0.69 | 13.11 | 25.45 | -731.65 | -198.57 | 13.16 |
| 22Q3 (12) | 458.93 | 149.19 | 57.17 | -3.97 | -160.8 | -35.96 | 0 | 0 | 0 | 8.98 | 141.46 | 164.9 | 454.96 | 138.57 | 57.39 | 0 | 0 | 0 | -0.36 | -103.31 | -115.19 | 0.00 | 0 | 0 | 0 | 0 | 0 | 57.32 | 58.52 | 59.44 | 3.9 | 2.09 | 9.86 | 0.61 | 8.93 | 10.91 | 742.24 | 63.38 | 1.81 |
| 22Q2 (11) | 184.17 | -56.63 | -16.83 | 6.53 | 162.01 | 113.87 | 0 | 0 | 0 | -21.66 | -746.09 | -673.02 | 190.7 | -53.94 | 9.38 | 0 | 0 | 0 | 10.86 | 195.77 | 123.36 | 0.00 | 0 | 0 | 0 | 0 | 0 | 36.16 | -0.69 | 0.95 | 3.82 | 7.3 | 7.0 | 0.56 | 1.82 | 7.69 | 454.29 | -56.65 | -18.12 |
| 22Q1 (10) | 424.6 | 233.05 | 262.53 | -10.53 | -296.46 | -429.15 | 0 | 0 | 0 | -2.56 | 17.42 | 65.03 | 414.07 | 231.96 | 257.3 | 0 | 0 | 0 | -11.34 | -219.24 | -898.59 | 0.00 | 0 | 0 | 0 | 0 | 0 | 36.41 | 8.46 | -2.18 | 3.56 | -5.32 | 0.0 | 0.55 | 0.0 | 3.77 | 1047.88 | 224.38 | 265.7 |
| 21Q4 (9) | -319.14 | -209.3 | -451.57 | 5.36 | 283.56 | -76.81 | 0 | 0 | 0 | -3.1 | -191.45 | -178.48 | -313.78 | -208.55 | -802.96 | 0 | 0 | 0 | 9.51 | 301.27 | -65.57 | 0.00 | 0 | 0 | 0 | 0 | 0 | 33.57 | -6.62 | 6.84 | 3.76 | 5.92 | -1.31 | 0.55 | 0.0 | -5.17 | -842.50 | -215.56 | -421.43 |
| 21Q3 (8) | 291.99 | 31.87 | 317.19 | -2.92 | 93.8 | 91.63 | 0 | 0 | 0 | 3.39 | -10.32 | 205.61 | 289.07 | 65.8 | 723.56 | 0 | 0 | 0 | 2.37 | 105.1 | 107.53 | 0.00 | 0 | 0 | 0 | 0 | 0 | 35.95 | 0.36 | 1.32 | 3.55 | -0.56 | -4.57 | 0.55 | 5.77 | 12.24 | 729.06 | 31.4 | 313.44 |
| 21Q2 (7) | 221.43 | 184.76 | -46.84 | -47.08 | -2265.83 | -487.77 | 0 | 0 | 0 | 3.78 | 151.64 | -22.86 | 174.35 | 166.23 | -57.32 | 0 | 0 | 0 | -46.49 | -3373.94 | -734.65 | 0.00 | 0 | 0 | 0 | 0 | 0 | 35.82 | -3.76 | 12.89 | 3.57 | 0.28 | -4.8 | 0.52 | -1.89 | -1.89 | 554.82 | 187.73 | -52.03 |
| 21Q1 (6) | -261.24 | -351.5 | 48.19 | -1.99 | -108.61 | 72.96 | 0 | 0 | 0 | -7.32 | -285.32 | 9.41 | -263.23 | -657.5 | 48.54 | 0 | 0 | 0 | 1.42 | -94.86 | 130.02 | 0.00 | 0 | 0 | 0 | 0 | 0 | 37.22 | 18.46 | 3.39 | 3.56 | -6.56 | -4.3 | 0.53 | -8.62 | -1.85 | -632.39 | -291.39 | 49.5 |
| 20Q4 (5) | -57.86 | -182.67 | -152.65 | 23.11 | 166.24 | 1131.7 | 0 | 0 | 0 | 3.95 | 223.05 | 189.16 | -34.75 | -199.0 | -132.28 | 0 | 0 | 0 | 27.62 | 187.71 | 820.67 | 0.00 | 0 | 0 | 0 | 0 | 0 | 31.42 | -11.44 | -6.26 | 3.81 | 2.42 | -26.02 | 0.58 | 18.37 | 7.41 | -161.57 | -191.63 | -157.65 |
| 20Q3 (4) | 69.99 | -83.2 | 0.0 | -34.89 | -335.58 | 0.0 | 0 | 0 | 0.0 | -3.21 | -165.51 | 0.0 | 35.1 | -91.41 | 0.0 | 0 | 0 | 0.0 | -31.49 | -465.35 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 35.48 | 11.82 | 0.0 | 3.72 | -0.8 | 0.0 | 0.49 | -7.55 | 0.0 | 176.34 | -84.75 | 0.0 |
| 20Q2 (3) | 416.52 | 182.61 | 0.0 | -8.01 | -8.83 | 0.0 | 0 | 0 | 0.0 | 4.9 | 160.64 | 0.0 | 408.51 | 179.86 | 0.0 | 0 | 0 | 0.0 | -5.57 | -17.76 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 31.73 | -11.86 | 0.0 | 3.75 | 0.81 | 0.0 | 0.53 | -1.85 | 0.0 | 1156.68 | 192.36 | 0.0 |
| 20Q1 (2) | -504.19 | -558.81 | 0.0 | -7.36 | -228.57 | 0.0 | 0 | 0 | 0.0 | -8.08 | -82.39 | 0.0 | -511.55 | -575.2 | 0.0 | 0 | 0 | 0.0 | -4.73 | -257.67 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 36.0 | 7.4 | 0.0 | 3.72 | -27.77 | 0.0 | 0.54 | 0.0 | 0.0 | -1252.33 | -546.85 | 0.0 |
| 19Q4 (1) | 109.89 | 0.0 | 0.0 | -2.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -4.43 | 0.0 | 0.0 | 107.65 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 33.52 | 0.0 | 0.0 | 5.15 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 280.26 | 0.0 | 0.0 |
