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) | 21.58 | -95.4 | -19.8 | 0 | 0 | 0 | -1.89 | 0 | 1.78 | -99.61 | 0 | 0 | -3.01 | 0 | 0.00 | 0 | 0 | 0 | 172.64 | -14.74 | 22.72 | 4.51 | 3.77 | 13.55 | 10.84 | -94.75 |
| 2022 (9) | 469.57 | -20.78 | -16.65 | 0 | 0 | 0 | 13.28 | 0 | 452.92 | -22.75 | 0 | 0 | 1.28 | 70.67 | 0.00 | 0 | 0 | 0 | 202.49 | -1.39 | 21.74 | 6.57 | 3.32 | 40.08 | 206.36 | -20.58 |
| 2021 (8) | 592.74 | 0 | -6.42 | 0 | 0 | 0 | -27.62 | 0 | 586.32 | 0 | 0 | 0 | 0.75 | 0 | 0.00 | 0 | 0 | 0 | 205.34 | 23.82 | 20.4 | 4.72 | 2.37 | 7.24 | 259.85 | 0 |
| 2020 (7) | -179.26 | 0 | -20.26 | 0 | 0 | 0 | 11.6 | 0 | -199.52 | 0 | 0 | 0 | -2.27 | 0 | 0.00 | 0 | 0 | 0 | 165.84 | -3.78 | 19.48 | 13.26 | 2.21 | 19.46 | -95.59 | 0 |
| 2019 (6) | 98.87 | 0 | -22.57 | 0 | 0 | 0 | -20.81 | 0 | 76.3 | 0 | 0 | 0 | 3.21 | 0 | 0.00 | 0 | 0 | 0 | 172.36 | 10.36 | 17.2 | 47.01 | 1.85 | 9.47 | 51.65 | 0 |
| 2018 (5) | -136.7 | 0 | -26.79 | 0 | 0 | 0 | 8.37 | -21.92 | -163.49 | 0 | 0 | 0 | -4.81 | 0 | 0.00 | 0 | 0 | 0 | 156.18 | 9.08 | 11.7 | 20.12 | 1.69 | -8.65 | -80.62 | 0 |
| 2017 (4) | 4.51 | 0 | -15.81 | 0 | 0 | 0 | 10.72 | -36.15 | -11.3 | 0 | 0 | 0 | 1.07 | -71.39 | 0.00 | 0 | 0 | 0 | 143.18 | 4.02 | 9.74 | -0.71 | 1.85 | -7.04 | 2.91 | 0 |
| 2016 (3) | -3153.86 | 0 | 5.63 | 0 | 0 | 0 | 16.79 | -25.38 | -3148.23 | 0 | 0 | 0 | 3.74 | 0 | 0.00 | 0 | 0 | 0 | 137.65 | 5.25 | 9.81 | -5.31 | 1.99 | -26.57 | -2110.31 | 0 |
| 2015 (2) | 793.96 | 0 | -16.47 | 0 | 0 | 0 | 22.5 | 0 | 777.49 | 0 | 0 | 0 | -3.01 | 0 | 0.00 | 0 | 0 | 0 | 130.79 | 27.76 | 10.36 | 0.1 | 2.71 | -1.81 | 551.90 | 0 |
| 2014 (1) | -679.26 | 0 | -3.3 | 0 | 0 | 0 | -42.7 | 0 | -682.56 | 0 | 0 | 0 | -1.59 | 0 | 0.00 | 0 | 0 | 0 | 102.37 | 20.48 | 10.35 | 5.61 | 2.76 | -8.31 | -588.21 | 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) | -74.5 | 41.98 | 82.14 | -3.23 | 50.31 | -16.61 | 0 | 0 | 0 | 5.86 | 130.96 | 1823.53 | -77.73 | 42.38 | 81.49 | 0 | 0 | 0 | 1.34 | 3250.0 | 2780.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 48.59 | -7.22 | 4.74 | 6.0 | 1.18 | 6.19 | 1.17 | 3.54 | 27.17 | -133.61 | 38.16 | 83.03 |
| 24Q1 (19) | -128.4 | -129.23 | -6.33 | -6.5 | 47.79 | -65.39 | 0 | 0 | 0 | -18.93 | -247.78 | -780.94 | -134.9 | -131.6 | -8.19 | 0 | 0 | 0 | 0.04 | 0 | 180.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 52.37 | 90.51 | 7.16 | 5.93 | 2.77 | 6.27 | 1.13 | 11.88 | 28.41 | -216.05 | -116.85 | 1.01 |
| 23Q4 (18) | 439.29 | 265.77 | 1028.14 | -12.45 | -1815.38 | -3064.29 | 0 | 0 | 0 | 12.81 | 174.74 | 42.97 | 426.84 | 257.34 | 1009.91 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 27.49 | -44.9 | -49.41 | 5.77 | 1.05 | 3.78 | 1.01 | 4.12 | 13.48 | 1281.85 | 503.78 | 1746.39 |
| 23Q3 (17) | 120.1 | 128.8 | 111.74 | -0.65 | 76.53 | 87.92 | 0 | 0 | 0 | -17.14 | -4941.18 | -69.03 | 119.45 | 128.45 | 132.66 | 0 | 0 | 0 | -0.05 | 0.0 | -125.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 49.89 | 7.54 | -13.83 | 5.71 | 1.06 | 4.2 | 0.97 | 5.43 | 11.49 | 212.30 | 126.96 | 140.49 |
| 23Q2 (16) | -417.06 | -245.36 | -158.97 | -2.77 | 29.52 | 57.45 | 0 | 0 | 0 | -0.34 | -112.23 | 97.22 | -419.83 | -236.7 | -159.92 | 0 | 0 | 0 | -0.05 | 0.0 | -171.43 | 0.00 | 0 | 0 | 0 | 0 | 0 | 46.39 | -5.07 | -1.86 | 5.65 | 1.25 | 4.63 | 0.92 | 4.55 | 12.2 | -787.50 | -260.82 | -159.56 |
| 23Q1 (15) | -120.76 | -155.14 | 51.11 | -3.93 | -1035.71 | 24.13 | 0 | 0 | 0 | 2.78 | -68.97 | -89.6 | -124.69 | -165.81 | 50.56 | 0 | 0 | 0 | -0.05 | -350.0 | -400.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 48.87 | -10.07 | 13.7 | 5.58 | 0.36 | 5.48 | 0.88 | -1.12 | 17.33 | -218.25 | -180.32 | 56.69 |
| 22Q4 (14) | -47.33 | -183.44 | -106.24 | 0.42 | 107.81 | 109.98 | 0 | 0 | 0 | 8.96 | 188.36 | 136.74 | -46.91 | -191.37 | -106.22 | 0 | 0 | 0 | 0.02 | -90.0 | 102.06 | 0.00 | 0 | 0 | 0 | 0 | 0 | 54.34 | -6.15 | 16.84 | 5.56 | 1.46 | 6.92 | 0.89 | 2.3 | 41.27 | -77.86 | -188.19 | -105.37 |
| 22Q3 (13) | 56.72 | -91.98 | 161.23 | -5.38 | 17.36 | -63.53 | 0 | 0 | 0 | -10.14 | 17.22 | 27.67 | 51.34 | -92.67 | 153.52 | 0 | 0 | 0 | 0.2 | 185.71 | 139.22 | 0.00 | 0 | 0 | 0 | 0 | 0 | 57.9 | 22.49 | -5.65 | 5.48 | 1.48 | 7.03 | 0.87 | 6.1 | 47.46 | 88.28 | -93.32 | 163.93 |
| 22Q2 (12) | 707.19 | 386.29 | 326.48 | -6.51 | -25.68 | -2930.43 | 0 | 0 | 0 | -12.25 | -145.85 | -194.59 | 700.68 | 377.83 | 321.97 | 0 | 0 | 0 | 0.07 | 800.0 | 115.22 | 0.00 | 0 | 0 | 0 | 0 | 0 | 47.27 | 9.98 | -9.36 | 5.4 | 2.08 | 6.3 | 0.82 | 9.33 | 43.86 | 1322.10 | 362.36 | 360.84 |
| 22Q1 (11) | -247.02 | -132.57 | -3.45 | -5.18 | -23.04 | -716.67 | 0 | 0 | 0 | 26.72 | 209.55 | 1342.79 | -252.2 | -133.44 | -5.99 | 0 | 0 | 0 | -0.01 | 98.97 | -100.37 | 0.00 | 0 | 0 | 0 | 0 | 0 | 42.98 | -7.59 | -5.14 | 5.29 | 1.73 | 5.8 | 0.75 | 19.05 | 29.31 | -503.92 | -134.78 | -7.39 |
| 21Q4 (10) | 758.34 | 918.68 | 285.4 | -4.21 | -27.96 | -43.2 | 0 | 0 | 0 | -24.39 | -73.97 | -172.1 | 754.13 | 886.21 | 283.05 | 0 | 0 | 0 | -0.97 | -90.2 | 56.5 | 0.00 | 0 | 0 | 0 | 0 | 0 | 46.51 | -24.21 | 0.56 | 5.2 | 1.56 | 4.0 | 0.63 | 6.78 | 10.53 | 1448.87 | 1149.23 | 283.56 |
| 21Q3 (9) | -92.63 | -155.86 | -144.42 | -3.29 | -1530.43 | 46.68 | 0 | 0 | 0 | -14.02 | -208.26 | 58.34 | -95.92 | -157.77 | -147.4 | 0 | 0 | 0 | -0.51 | -10.87 | -183.61 | 0.00 | 0 | 0 | 0 | 0 | 0 | 61.37 | 17.68 | 45.88 | 5.12 | 0.79 | 4.92 | 0.59 | 3.51 | 5.36 | -138.09 | -148.13 | -131.46 |
| 21Q2 (8) | 165.82 | 169.44 | 734.35 | 0.23 | -72.62 | 103.73 | 0 | 0 | 0 | 12.95 | 702.33 | -31.34 | 166.05 | 169.78 | 613.93 | 0 | 0 | 0 | -0.46 | -117.1 | -166.67 | 0.00 | 0 | 0 | 0 | 0 | 0 | 52.15 | 15.1 | 36.7 | 5.08 | 1.6 | 4.96 | 0.57 | -1.72 | 3.64 | 286.89 | 161.14 | 577.85 |
| 21Q1 (7) | -238.79 | 41.62 | -604.1 | 0.84 | 128.57 | 116.87 | 0 | 0 | 0 | -2.15 | -106.36 | 71.06 | -237.95 | 42.24 | -661.34 | 0 | 0 | 0 | 2.69 | 220.63 | 299.26 | 0.00 | 0 | 0 | 0 | 0 | 0 | 45.31 | -2.03 | 15.09 | 5.0 | 0.0 | 4.82 | 0.58 | 1.75 | 9.43 | -469.23 | 40.55 | -542.48 |
| 20Q4 (6) | -409.03 | -296.14 | -404.56 | -2.94 | 52.35 | 69.34 | 0 | 0 | 0 | 33.83 | 200.53 | 1600.0 | -411.97 | -303.57 | -430.34 | 0 | 0 | 0 | -2.23 | -465.57 | -368.67 | 0.00 | 0 | 0 | 0 | 0 | 0 | 46.25 | 9.94 | 6.81 | 5.0 | 2.46 | 6.84 | 0.57 | 1.79 | 16.33 | -789.33 | -279.83 | -384.88 |
| 20Q3 (5) | 208.54 | 897.78 | 247.45 | -6.17 | 0.0 | -4.93 | 0 | 0 | 0 | -33.65 | -278.42 | -68.25 | 202.37 | 726.34 | 237.38 | 0 | 0 | 0 | 0.61 | -11.59 | 227.08 | 0.00 | 0 | 0 | 0 | 0 | 0 | 42.07 | 10.28 | -9.47 | 4.88 | 0.83 | 14.29 | 0.56 | 1.82 | 19.15 | 438.94 | 831.12 | 258.93 |
| 20Q2 (4) | -26.14 | -155.18 | 0.0 | -6.17 | -23.9 | 0.0 | 0 | 0 | 0.0 | 18.86 | 353.84 | 0.0 | -32.31 | -176.22 | 0.0 | 0 | 0 | 0.0 | 0.69 | 151.11 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 38.15 | -3.1 | 0.0 | 4.84 | 1.47 | 0.0 | 0.55 | 3.77 | 0.0 | -60.04 | -156.61 | 0.0 |
| 20Q1 (3) | 47.37 | -64.73 | 0.0 | -4.98 | 48.07 | 0.0 | 0 | 0 | 0.0 | -7.43 | -473.37 | 0.0 | 42.39 | -66.01 | 0.0 | 0 | 0 | 0.0 | -1.35 | -262.65 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 39.37 | -9.08 | 0.0 | 4.77 | 1.92 | 0.0 | 0.53 | 8.16 | 0.0 | 106.04 | -61.73 | 0.0 |
| 19Q4 (2) | 134.3 | 194.96 | 0.0 | -9.59 | -63.1 | 0.0 | 0 | 0 | 0.0 | 1.99 | 109.95 | 0.0 | 124.71 | 184.66 | 0.0 | 0 | 0 | 0.0 | 0.83 | 272.92 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 43.3 | -6.82 | 0.0 | 4.68 | 9.6 | 0.0 | 0.49 | 4.26 | 0.0 | 277.08 | 200.33 | 0.0 |
| 19Q3 (1) | -141.43 | 0.0 | 0.0 | -5.88 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -20.0 | 0.0 | 0.0 | -147.31 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.48 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 46.47 | 0.0 | 0.0 | 4.27 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | -276.18 | 0.0 | 0.0 |
