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) | 175.77 | 0 | -32.24 | 0 | 0 | 0 | -2.18 | 0 | 143.53 | 0 | 0 | 0 | -1.19 | 0 | 0.00 | 0 | 0 | 0 | 41.74 | 13.49 | 7.15 | 1.13 | 0.25 | 0.0 | 357.69 | 0 |
| 2022 (9) | -186.04 | 0 | -24.48 | 0 | 0 | 0 | -2.22 | 0 | -210.52 | 0 | 0 | 0 | -0.12 | 0 | 0.00 | 0 | 0 | 0 | 36.78 | 25.14 | 7.07 | 3.06 | 0.25 | 0.0 | -421.86 | 0 |
| 2021 (8) | 67.69 | -56.4 | 3.82 | 0 | 0 | 0 | 0.32 | -20.0 | 71.51 | -52.1 | 0 | 0 | 0.18 | 0 | 0.00 | 0 | 0 | 0 | 29.39 | 16.67 | 6.86 | -1.29 | 0.25 | 0.0 | 185.45 | -61.31 |
| 2020 (7) | 155.25 | 926.11 | -5.97 | 0 | 0 | 0 | 0.4 | 0 | 149.28 | 8381.82 | 0 | 0 | -0.51 | 0 | 0.00 | 0 | 0 | 0 | 25.19 | -30.66 | 6.95 | 4.98 | 0.25 | -7.41 | 479.31 | 1269.2 |
| 2019 (6) | 15.13 | -66.73 | -13.37 | 0 | 0 | 0 | -0.7 | 0 | 1.76 | -95.11 | 0 | 0 | -0.62 | 0 | 0.00 | 0 | 0 | 0 | 36.33 | 3.09 | 6.62 | 196.86 | 0.27 | 0.0 | 35.01 | -70.94 |
| 2018 (5) | 45.47 | -51.54 | -9.49 | 0 | 0 | 0 | -3.04 | 0 | 35.98 | -60.96 | 0 | 0 | 0.45 | 125.0 | 0.00 | 0 | 0 | 0 | 35.24 | 23.48 | 2.23 | 1.36 | 0.27 | -3.57 | 120.48 | -60.17 |
| 2017 (4) | 93.83 | 0 | -1.67 | 0 | 0 | 0 | 2.92 | 0 | 92.16 | 0 | 0 | 0 | 0.2 | 81.82 | 0.00 | 0 | 0 | 0 | 28.54 | -12.02 | 2.2 | 11.11 | 0.28 | 0.0 | 302.48 | 0 |
| 2016 (3) | -746.41 | 0 | 14.46 | 69.52 | 0 | 0 | -0.59 | 0 | -731.95 | 0 | 0 | 0 | 0.11 | 0 | 0.00 | 0 | 0 | 0 | 32.44 | -17.12 | 1.98 | 2.59 | 0.28 | 0.0 | -2151.04 | 0 |
| 2015 (2) | 104.54 | 0 | 8.53 | 0 | 0 | 0 | 0.18 | 0 | 113.07 | 0 | 0 | 0 | -0.82 | 0 | 0.00 | 0 | 0 | 0 | 39.14 | 5.84 | 1.93 | 6.63 | 0.28 | -15.15 | 252.82 | 0 |
| 2014 (1) | -227.15 | 0 | -38.71 | 0 | 0 | 0 | -0.42 | 0 | -265.86 | 0 | 0 | 0 | 0.46 | 187.5 | 0.00 | 0 | 0 | 0 | 36.98 | 20.81 | 1.81 | -4.23 | 0.33 | -19.51 | -580.65 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | -57.15 | -128.96 | 54.13 | 11.49 | 169.81 | 819.2 | 0 | 0 | 0 | 1.42 | 148.97 | 162.96 | -45.66 | -125.25 | 62.98 | 0 | 0 | 0 | 0.12 | 185.71 | -52.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.37 | -47.24 | -37.22 | 1.81 | 1.12 | 2.26 | 0.06 | 0.0 | 0.0 | -618.51 | -149.59 | 32.63 |
| 23Q3 (19) | 197.32 | 243.01 | 191.93 | -16.46 | -178.51 | -7056.52 | 0 | 0 | 0 | -2.9 | -302.78 | -281.58 | 180.86 | 225.69 | 184.18 | 0 | 0 | 0 | -0.14 | 79.71 | 80.56 | 0.00 | 0 | 0 | 0 | 0 | 0 | 13.97 | 17.3 | 63.58 | 1.79 | 1.13 | -0.56 | 0.06 | 0.0 | 0.0 | 1247.28 | 224.2 | 160.44 |
| 23Q2 (18) | -137.98 | -179.5 | -158.58 | -5.91 | 72.33 | -260.37 | 0 | 0 | 0 | -0.72 | -3700.0 | 1.37 | -143.89 | -194.53 | -161.52 | 0 | 0 | 0 | -0.69 | -43.75 | -225.45 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.91 | 40.28 | 20.42 | 1.77 | -0.56 | 0.57 | 0.06 | 0.0 | 0.0 | -1004.22 | -159.77 | -149.93 |
| 23Q1 (17) | 173.57 | 239.32 | 310.75 | -21.36 | -1808.8 | 10.48 | 0 | 0 | 0 | 0.02 | -96.3 | 101.59 | 152.21 | 223.42 | 243.3 | 0 | 0 | 0 | -0.48 | -292.0 | -152.63 | 0.00 | 0 | 0 | 0 | 0 | 0 | 8.49 | -27.68 | 28.44 | 1.78 | 0.56 | 2.89 | 0.06 | 0.0 | 0.0 | 1680.25 | 283.02 | 271.37 |
| 22Q4 (16) | -124.58 | 41.96 | -605.44 | 1.25 | 643.48 | 141.12 | 0 | 0 | 0 | 0.54 | 171.05 | 671.43 | -123.33 | 42.6 | -495.8 | 0 | 0 | 0 | 0.25 | 134.72 | 257.14 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.74 | 37.47 | 62.15 | 1.77 | -1.67 | 3.51 | 0.06 | 0.0 | 0.0 | -918.05 | 55.52 | -368.38 |
| 22Q3 (15) | -214.63 | -191.13 | -256.56 | -0.23 | 85.98 | -106.95 | 0 | 0 | 0 | -0.76 | -4.11 | -484.62 | -214.86 | -191.86 | -253.03 | 0 | 0 | 0 | -0.72 | -230.91 | -227.27 | 0.00 | 0 | 0 | 0 | 0 | 0 | 8.54 | -13.65 | 11.49 | 1.8 | 2.27 | 4.65 | 0.06 | 0.0 | 0.0 | -2063.75 | -202.6 | -242.11 |
| 22Q2 (14) | 235.53 | 385.98 | 314.01 | -1.64 | 93.13 | -171.3 | 0 | 0 | 0 | -0.73 | 42.06 | -258.7 | 233.89 | 320.19 | 295.15 | 0 | 0 | 0 | 0.55 | 389.47 | -20.29 | 0.00 | 0 | 0 | 0 | 0 | 0 | 9.89 | 49.62 | 52.15 | 1.76 | 1.73 | 3.53 | 0.06 | 0.0 | 0.0 | 2011.36 | 305.14 | 192.03 |
| 22Q1 (13) | -82.36 | -366.36 | 24.18 | -23.86 | -684.87 | -2008.8 | 0 | 0 | 0 | -1.26 | -1900.0 | -1475.0 | -106.22 | -413.14 | 1.07 | 0 | 0 | 0 | -0.19 | -371.43 | 48.65 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.61 | -8.7 | -17.27 | 1.73 | 1.17 | 0.0 | 0.06 | 0.0 | 0.0 | -980.48 | -400.23 | 11.72 |
| 21Q4 (12) | -17.66 | -112.88 | -140.06 | -3.04 | -191.84 | -328.57 | 0 | 0 | 0 | 0.07 | 153.85 | -30.0 | -20.7 | -114.74 | -145.58 | 0 | 0 | 0 | 0.07 | 131.82 | -69.57 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.24 | -5.48 | 285.11 | 1.71 | -0.58 | -1.72 | 0.06 | 0.0 | 0.0 | -196.00 | -113.5 | -116.36 |
| 21Q3 (11) | 137.09 | 140.97 | -38.07 | 3.31 | 43.91 | 130.88 | 0 | 0 | 0 | -0.13 | -128.26 | 87.5 | 140.4 | 137.2 | -33.35 | 0 | 0 | 0 | -0.22 | -131.88 | 58.49 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.66 | 17.85 | 6.98 | 1.72 | 1.18 | -1.71 | 0.06 | 0.0 | -14.29 | 1452.22 | 110.85 | -41.09 |
| 21Q2 (10) | 56.89 | 152.38 | 125.43 | 2.3 | 84.0 | -86.57 | 0 | 0 | 0 | 0.46 | 675.0 | 134.59 | 59.19 | 155.13 | 128.66 | 0 | 0 | 0 | 0.69 | 286.49 | 1825.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.5 | -18.65 | -47.41 | 1.7 | -1.73 | -2.86 | 0.06 | 0.0 | -14.29 | 688.74 | 162.01 | 143.66 |
| 21Q1 (9) | -108.62 | -346.42 | -198.77 | 1.25 | -6.02 | 105.27 | 0 | 0 | 0 | -0.08 | -180.0 | -60.0 | -107.37 | -336.45 | -224.49 | 0 | 0 | 0 | -0.37 | -260.87 | -117.65 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.99 | 325.0 | 110.82 | 1.73 | -0.57 | 1.17 | 0.06 | 0.0 | -14.29 | -1110.63 | -192.72 | -156.25 |
| 20Q4 (8) | 44.08 | -80.09 | -72.06 | 1.33 | 112.41 | 126.08 | 0 | 0 | 0 | 0.1 | 109.62 | -90.99 | 45.41 | -78.44 | -70.25 | 0 | 0 | 0 | 0.23 | 143.4 | 131.51 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.88 | -73.74 | -69.28 | 1.74 | -0.57 | 2.35 | 0.06 | -14.29 | -14.29 | 1197.83 | -51.41 | -40.09 |
| 20Q3 (7) | 221.38 | 198.98 | 289.44 | -10.72 | -162.62 | -85.15 | 0 | 0 | 0 | -1.04 | 21.8 | -215.15 | 210.66 | 201.99 | 271.76 | 0 | 0 | 0 | -0.53 | -1225.0 | -165.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.16 | -42.07 | -13.84 | 1.75 | 0.0 | 4.79 | 0.07 | 0.0 | 0.0 | 2465.26 | 256.29 | 312.01 |
| 20Q2 (6) | -223.67 | -303.39 | -1408.01 | 17.12 | 172.18 | 537.85 | 0 | 0 | 0 | -1.33 | -2560.0 | -121.67 | -206.55 | -339.48 | -1665.96 | 0 | 0 | 0 | -0.04 | 76.47 | -109.3 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.36 | 226.12 | 19.88 | 1.75 | 2.34 | 6.71 | 0.07 | 0.0 | 0.0 | -1577.36 | -179.89 | -1208.77 |
| 20Q1 (5) | 109.97 | -30.28 | 363.59 | -23.72 | -365.1 | -1770.42 | 0 | 0 | 0 | -0.05 | -104.5 | 64.29 | 86.25 | -43.49 | 314.02 | 0 | 0 | 0 | -0.17 | 76.71 | -41.67 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.79 | -38.07 | -67.27 | 1.71 | 0.59 | 6.21 | 0.07 | 0.0 | 0.0 | 1974.33 | -1.25 | 727.51 |
| 19Q4 (4) | 157.74 | 234.98 | 0.0 | -5.1 | 11.92 | 0.0 | 0 | 0 | 0.0 | 1.11 | 436.36 | 0.0 | 152.64 | 224.45 | 0.0 | 0 | 0 | 0.0 | -0.73 | -265.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 6.12 | -26.35 | 0.0 | 1.7 | 1.8 | 0.0 | 0.07 | 0.0 | 0.0 | 1999.24 | 271.94 | 0.0 |
| 19Q3 (3) | -116.86 | -783.39 | 0.0 | -5.79 | -48.08 | 0.0 | 0 | 0 | 0.0 | -0.33 | 45.0 | 0.0 | -122.65 | -1029.87 | 0.0 | 0 | 0 | 0.0 | -0.2 | -146.51 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 8.31 | -19.4 | 0.0 | 1.67 | 1.83 | 0.0 | 0.07 | 0.0 | 0.0 | -1162.79 | -917.35 | 0.0 |
| 19Q2 (2) | 17.1 | 140.99 | 0.0 | -3.91 | -375.35 | 0.0 | 0 | 0 | 0.0 | -0.6 | -328.57 | 0.0 | 13.19 | 132.73 | 0.0 | 0 | 0 | 0.0 | 0.43 | 458.33 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 10.31 | -10.97 | 0.0 | 1.64 | 1.86 | 0.0 | 0.07 | 0.0 | 0.0 | 142.26 | 145.22 | 0.0 |
| 19Q1 (1) | -41.72 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -40.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 11.58 | 0.0 | 0.0 | 1.61 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -314.63 | 0.0 | 0.0 |
