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) | -848.91 | 0 | -107.39 | 0 | 0 | 0 | 94.25 | 0 | -956.3 | 0 | 0 | 0 | 0.71 | -73.9 | 0.00 | 0 | 0 | 0 | 660.17 | 40.68 | 54.32 | 3.72 | 20.29 | 13.54 | -115.53 | 0 |
| 2022 (9) | 1452.28 | 347.6 | -413.61 | 0 | 0 | 0 | -1575.8 | 0 | 1038.67 | 390.12 | 0 | 0 | 2.72 | 101.48 | 0.00 | 0 | 0 | 0 | 469.26 | -67.54 | 52.37 | 3.13 | 17.87 | 13.68 | 269.19 | 1154.51 |
| 2021 (8) | 324.46 | -36.22 | -112.54 | 0 | 0 | 0 | 195.08 | -59.56 | 211.92 | 0 | 0 | 0 | 1.35 | 0 | 0.00 | 0 | 0 | 0 | 1445.59 | 60.14 | 50.78 | 3.25 | 15.72 | 14.66 | 21.46 | -59.27 |
| 2020 (7) | 508.68 | -62.18 | -672.02 | 0 | 0 | 0 | 482.37 | 22.53 | -163.34 | 0 | 0 | 0 | -0.26 | 0 | 0.00 | 0 | 0 | 0 | 902.72 | 54.32 | 49.18 | -2.01 | 13.71 | -2.77 | 52.68 | -74.57 |
| 2019 (6) | 1344.85 | 0 | -243.42 | 0 | 0 | 0 | 393.68 | 0 | 1101.43 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 584.97 | 22.56 | 50.19 | 115.59 | 14.1 | 4.37 | 207.14 | 0 |
| 2018 (5) | -31.67 | 0 | -42.2 | 0 | 0 | 0 | -542.18 | 0 | -73.87 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 477.29 | -11.81 | 23.28 | 8.99 | 13.51 | -1.17 | -6.16 | 0 |
| 2017 (4) | 27.2 | 0 | -24.11 | 0 | 0 | 0 | 885.91 | 68.25 | 3.09 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 541.22 | 11.77 | 21.36 | 9.2 | 13.67 | -19.3 | 4.72 | 0 |
| 2016 (3) | -234.38 | 0 | -176.47 | 0 | 0 | 0 | 526.53 | 0 | -410.85 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 484.21 | -23.86 | 19.56 | 7.65 | 16.94 | 0.41 | -45.01 | 0 |
| 2015 (2) | 2117.42 | 0 | -822.16 | 0 | 0 | 0 | -91.29 | 0 | 1295.26 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 635.93 | 5.56 | 18.17 | 13.07 | 16.87 | 35.83 | 315.58 | 0 |
| 2014 (1) | -531.21 | 0 | -123.77 | 0 | 0 | 0 | -701.38 | 0 | -654.98 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 602.44 | 56.42 | 16.07 | 7.78 | 12.42 | 81.84 | -84.19 | 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) | 155.24 | -88.38 | 348.82 | -16.64 | -6.46 | 89.43 | 0 | 0 | 0 | 1099.28 | 294.97 | 21.78 | 138.6 | -89.5 | 163.06 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -17.96 | -107.21 | 95.12 | 14.47 | 8.15 | 9.54 | 5.28 | 2.72 | 8.87 | 8672.63 | 1637.54 | 0 |
| 23Q3 (19) | 1335.68 | 247.23 | 18.5 | -15.63 | 71.43 | 19.31 | 0 | 0 | 0 | -563.82 | -38.27 | 50.49 | 1320.05 | 237.23 | 19.16 | 0 | 0 | 0 | 0.71 | 7200.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 249.08 | -13.88 | 74.06 | 13.38 | 0.83 | 2.22 | 5.14 | 3.63 | 16.82 | 499.13 | 269.15 | -28.89 |
| 23Q2 (18) | -907.21 | 36.67 | -318.63 | -54.71 | -168.05 | 66.73 | 0 | 0 | 0 | -407.76 | -1119.01 | 30.59 | -961.92 | 33.8 | -152.37 | 0 | 0 | 0 | -0.01 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 289.22 | 106.84 | 26.15 | 13.27 | 0.53 | 3.67 | 4.96 | 1.02 | 14.29 | -295.08 | 67.47 | -235.52 |
| 23Q1 (17) | -1432.62 | -2196.23 | -337.1 | -20.41 | 87.03 | 71.8 | 0 | 0 | 0 | -33.45 | -103.71 | 95.55 | -1453.03 | -561.07 | -373.21 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 139.83 | 138.01 | -69.91 | 13.2 | -0.08 | -0.45 | 4.91 | 1.24 | 14.99 | -907.07 | 0 | -824.04 |
| 22Q4 (16) | -62.39 | -105.54 | 76.24 | -157.41 | -712.65 | -303.31 | 0 | 0 | 0 | 902.64 | 179.27 | 508.37 | -219.8 | -119.84 | 27.14 | 0 | 0 | 0 | 2.72 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -367.88 | -357.08 | -369.02 | 13.21 | 0.92 | 3.28 | 4.85 | 10.23 | 16.87 | 0.00 | -100.0 | 100.0 |
| 22Q3 (15) | 1127.16 | 620.12 | 7.62 | -19.37 | 88.22 | 52.11 | 0 | 0 | 0 | -1138.7 | -93.82 | -24981.5 | 1107.79 | 390.64 | 10.02 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 143.1 | -37.58 | -66.46 | 13.09 | 2.27 | -0.23 | 4.4 | 1.38 | 8.37 | 701.89 | 898.08 | 197.42 |
| 22Q2 (14) | -216.71 | -135.87 | 20.16 | -164.45 | -127.2 | -449.45 | 0 | 0 | 0 | -587.49 | 21.9 | -312.51 | -381.16 | -171.67 | -26.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 229.27 | -50.67 | -37.91 | 12.8 | -3.47 | -2.96 | 4.34 | 1.64 | 11.57 | -87.95 | -170.2 | -25.17 |
| 22Q1 (13) | 604.22 | 330.07 | 419.91 | -72.38 | -85.45 | -2212.46 | 0 | 0 | 0 | -752.26 | -607.02 | -234.04 | 531.84 | 276.3 | 377.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 464.77 | 239.87 | -9.4 | 13.26 | 3.67 | 13.62 | 4.27 | 2.89 | 17.63 | 125.28 | 173.31 | 450.41 |
| 21Q4 (12) | -262.63 | -125.07 | -256.4 | -39.03 | 3.51 | -9.11 | 0 | 0 | 0 | 148.37 | 3368.06 | -61.56 | -301.66 | -129.96 | -175.59 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 136.75 | -67.95 | -38.03 | 12.79 | -2.52 | 1.35 | 4.15 | 2.22 | 13.39 | -170.88 | -172.41 | -449.47 |
| 21Q3 (11) | 1047.39 | 485.88 | -33.03 | -40.45 | -35.15 | 85.86 | 0 | 0 | 0 | -4.54 | -101.64 | -102.3 | 1006.94 | 434.13 | -21.2 | 0 | 0 | 0 | 1.36 | 0 | 3500.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 426.64 | 15.55 | 37.97 | 13.12 | -0.53 | 6.93 | 4.06 | 4.37 | 19.06 | 235.99 | 435.88 | -50.97 |
| 21Q2 (10) | -271.43 | -43.71 | -166.77 | -29.93 | -856.23 | 90.63 | 0 | 0 | 0 | 276.45 | 222.76 | 31.19 | -301.36 | -56.96 | -445.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 369.23 | -28.02 | 157.82 | 13.19 | 13.02 | 9.83 | 3.89 | 7.16 | 18.24 | -70.26 | -96.52 | -127.4 |
| 21Q1 (9) | -188.87 | -156.3 | 86.39 | -3.13 | 91.25 | 89.84 | 0 | 0 | 0 | -225.2 | -158.35 | 27.82 | -192.0 | -75.41 | 86.47 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 512.97 | 132.46 | 123.39 | 11.67 | -7.53 | -4.89 | 3.63 | -0.82 | 8.36 | -35.75 | -14.96 | 93.68 |
| 20Q4 (8) | -73.69 | -104.71 | -104.99 | -35.77 | 87.5 | -74.74 | 0 | 0 | 0 | 385.93 | 95.2 | -24.07 | -109.46 | -108.57 | -107.52 | 0 | 0 | 0 | -0.22 | -450.0 | -344.44 | 0.00 | 0 | 0 | 0 | 0 | 0 | 220.67 | -28.64 | 360.5 | 12.62 | 2.85 | 4.9 | 3.66 | 7.33 | 5.48 | -31.10 | -106.46 | -101.34 |
| 20Q3 (7) | 1563.97 | 284.74 | 909.6 | -286.11 | 10.4 | -24997.37 | 0 | 0 | 0 | 197.71 | -6.18 | 20070.71 | 1277.86 | 1365.77 | 731.02 | 0 | 0 | 0 | -0.04 | 0 | 42.86 | 0.00 | 0 | 0 | 0 | 0 | 0 | 309.22 | 115.92 | 18.77 | 12.27 | 2.16 | -3.08 | 3.41 | 3.65 | -2.85 | 481.37 | 87.7 | 759.29 |
| 20Q2 (6) | 406.5 | 129.28 | 167.18 | -319.32 | -936.08 | -50.04 | 0 | 0 | 0 | 210.73 | 167.54 | 267.1 | 87.18 | 106.14 | 110.66 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 143.21 | -37.63 | -5.58 | 12.01 | -2.12 | -7.76 | 3.29 | -1.79 | -7.58 | 256.45 | 145.31 | 171.32 |
| 20Q1 (5) | -1388.09 | -194.07 | -534.58 | -30.82 | -50.56 | -243.59 | 0 | 0 | 0 | -312.0 | -161.38 | -2594.0 | -1418.91 | -197.51 | -557.06 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 229.63 | 379.19 | 83.69 | 12.27 | 2.0 | -1.68 | 3.35 | -3.46 | -5.9 | -565.99 | -124.33 | -349.94 |
| 19Q4 (4) | 1475.58 | 852.54 | 0.0 | -20.47 | -1695.61 | 0.0 | 0 | 0 | 0.0 | 508.27 | 51440.4 | 0.0 | 1455.11 | 846.29 | 0.0 | 0 | 0 | 0.0 | 0.09 | 228.57 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 47.92 | -81.59 | 0.0 | 12.03 | -4.98 | 0.0 | 3.47 | -1.14 | 0.0 | 2326.68 | 4053.36 | 0.0 |
| 19Q3 (3) | 154.91 | 125.6 | 0.0 | -1.14 | 99.46 | 0.0 | 0 | 0 | 0.0 | -0.99 | 99.21 | 0.0 | 153.77 | 118.8 | 0.0 | 0 | 0 | 0.0 | -0.07 | -600.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 260.36 | 71.65 | 0.0 | 12.66 | -2.76 | 0.0 | 3.51 | -1.4 | 0.0 | 56.02 | 115.58 | 0.0 |
| 19Q2 (2) | -605.06 | -289.43 | 0.0 | -212.83 | -2272.69 | 0.0 | 0 | 0 | 0.0 | -126.11 | -1108.07 | 0.0 | -817.89 | -363.46 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 151.68 | 21.33 | 0.0 | 13.02 | 4.33 | 0.0 | 3.56 | 0.0 | 0.0 | -359.60 | -258.8 | 0.0 |
| 19Q1 (1) | 319.41 | 0.0 | 0.0 | -8.97 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 12.51 | 0.0 | 0.0 | 310.44 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 125.01 | 0.0 | 0.0 | 12.48 | 0.0 | 0.0 | 3.56 | 0.0 | 0.0 | 226.45 | 0.0 | 0.0 |
