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) | -354.67 | 0 | -42.31 | 0 | 0 | 0 | -16.71 | 0 | -396.98 | 0 | 0 | 0 | -0.01 | 0 | 0.00 | 0 | 0 | 0 | 265.66 | 23.82 | 26.59 | 3.02 | 6.1 | 4.99 | -118.88 | 0 |
| 2022 (9) | 79.27 | -79.55 | -19.08 | 0 | 0 | 0 | -119.05 | 0 | 60.19 | -83.74 | 0 | 0 | 1.2 | 79.1 | 0.00 | 0 | 0 | 0 | 214.56 | -38.46 | 25.81 | 0.43 | 5.81 | 7.99 | 32.20 | -68.45 |
| 2021 (8) | 387.58 | 47.5 | -17.52 | 0 | 0 | 0 | 314.3 | 0 | 370.06 | 95.44 | 0 | 0 | 0.67 | -85.84 | 0.00 | 0 | 0 | 0 | 348.66 | 44.64 | 25.7 | -0.89 | 5.38 | -1.28 | 102.06 | 5.82 |
| 2020 (7) | 262.76 | -44.57 | -73.41 | 0 | 0 | 0 | -235.37 | 0 | 189.35 | -58.72 | 0 | 0 | 4.73 | 95.45 | 0.00 | 0 | 0 | 0 | 241.05 | 17.9 | 25.93 | 2.13 | 5.45 | -25.85 | 96.45 | -51.74 |
| 2019 (6) | 474.02 | 383.25 | -15.32 | 0 | 0 | 0 | 50.71 | -47.13 | 458.7 | 3751.39 | 0 | 0 | 2.42 | 0 | 0.00 | 0 | 0 | 0 | 204.46 | 9.46 | 25.39 | 136.85 | 7.35 | -41.85 | 199.84 | 328.14 |
| 2018 (5) | 98.09 | 0 | -86.18 | 0 | 0 | 0 | 95.92 | 0 | 11.91 | 0 | 0 | 0 | -82.01 | 0 | 0.00 | 0 | 0 | 0 | 186.79 | 15.27 | 10.72 | 8.06 | 12.64 | -5.32 | 46.68 | 0 |
| 2017 (4) | -1162.58 | 0 | 20.39 | 32.23 | 0 | 0 | -38.52 | 0 | -1142.19 | 0 | 0 | 0 | 43.66 | 1405.52 | 0.00 | 0 | 0 | 0 | 162.05 | 20.81 | 9.92 | 0.81 | 13.35 | 1.29 | -627.34 | 0 |
| 2016 (3) | 172.7 | 0 | 15.42 | 0 | 0 | 0 | 30.1 | 6.36 | 188.12 | 0 | 0 | 0 | 2.9 | 320.29 | 0.00 | 0 | 0 | 0 | 134.14 | 24.0 | 9.84 | -5.02 | 13.18 | 18.1 | 109.89 | 0 |
| 2015 (2) | -697.65 | 0 | -47.2 | 0 | 0 | 0 | 28.3 | 0 | -744.85 | 0 | 0 | 0 | 0.69 | -94.73 | 0.00 | 0 | 0 | 0 | 108.18 | -34.33 | 10.36 | -7.99 | 11.16 | -8.07 | -537.90 | 0 |
| 2014 (1) | -252.53 | 0 | 120.26 | 0 | 0 | 0 | -112.47 | 0 | -132.27 | 0 | 0 | 0 | 13.1 | 467.1 | 0.00 | 0 | 0 | 0 | 164.74 | 113.67 | 11.26 | 5.63 | 12.14 | 24.77 | -134.22 | 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) | 16.21 | -96.97 | -91.9 | -19.48 | -183.14 | -54.11 | 0 | 0 | 0 | -47.77 | -143.71 | -124.44 | -3.27 | -100.62 | -101.74 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 30.34 | -64.56 | 63.91 | 7.01 | 6.86 | 10.39 | 1.56 | 1.3 | 4.7 | 41.66 | -92.71 | -94.52 |
| 23Q3 (19) | 535.72 | 182.22 | 46.48 | -6.88 | 24.4 | 19.72 | 0 | 0 | 0 | 109.28 | 153.31 | 15.14 | 528.84 | 180.05 | 48.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 85.62 | -6.9 | 5.93 | 6.56 | 2.02 | 3.31 | 1.54 | 1.99 | 5.48 | 571.62 | 187.65 | 38.54 |
| 23Q2 (18) | -651.55 | -155.46 | -4478.7 | -9.1 | -32.65 | -266.94 | 0 | 0 | 0 | 43.14 | 135.55 | -63.08 | -660.65 | -152.24 | -5427.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 91.97 | 59.34 | 71.68 | 6.43 | -2.43 | -0.16 | 1.51 | 0.67 | 4.86 | -652.14 | -68.27 | -2793.13 |
| 23Q1 (17) | -255.05 | -227.4 | 49.15 | -6.86 | 45.73 | -248.48 | 0 | 0 | 0 | -121.36 | -162.1 | 76.94 | -261.91 | -239.64 | 47.29 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 57.72 | 211.83 | -6.39 | 6.59 | 3.78 | -1.2 | 1.5 | 0.67 | 5.63 | -387.56 | -151.01 | 46.1 |
| 22Q4 (16) | 200.2 | -45.26 | -20.8 | -12.64 | -47.49 | -63.94 | 0 | 0 | 0 | 195.44 | 105.92 | -45.19 | 187.56 | -47.49 | -23.46 | 0 | 0 | 0 | 1.21 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 18.51 | -77.1 | -71.74 | 6.35 | 0.0 | -0.78 | 1.49 | 2.05 | 7.97 | 759.77 | 84.14 | 120.29 |
| 22Q3 (15) | 365.73 | 2357.86 | -41.62 | -8.57 | -245.56 | -121.45 | 0 | 0 | 0 | 94.91 | -18.77 | 34.03 | 357.16 | 2780.32 | -42.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 80.83 | 50.89 | -6.61 | 6.35 | -1.4 | 0.16 | 1.46 | 1.39 | 10.61 | 412.60 | 1603.92 | -37.95 |
| 22Q2 (14) | 14.88 | 102.97 | 103.92 | -2.48 | -153.68 | -0.4 | 0 | 0 | 0 | 116.84 | 122.2 | 224.31 | 12.4 | 102.5 | 103.25 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 53.57 | -13.12 | -47.75 | 6.44 | -3.45 | -0.62 | 1.44 | 1.41 | 9.09 | 24.21 | 103.37 | 107.04 |
| 22Q1 (13) | -501.54 | -298.42 | -347.92 | 4.62 | 159.92 | 233.14 | 0 | 0 | 0 | -526.24 | -247.58 | -2656.63 | -496.92 | -302.77 | -330.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 61.66 | -5.88 | -34.45 | 6.67 | 4.22 | 3.09 | 1.42 | 2.9 | 5.19 | -719.05 | -308.49 | -554.32 |
| 21Q4 (12) | 252.77 | -59.65 | 118.83 | -7.71 | -99.22 | -100.26 | 0 | 0 | 0 | 356.58 | 403.57 | 208.15 | 245.06 | -60.64 | 119.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 65.51 | -24.31 | 44.49 | 6.4 | 0.95 | -1.99 | 1.38 | 4.55 | 0.0 | 344.89 | -48.13 | 58.99 |
| 21Q3 (11) | 626.42 | 265.0 | 6247.4 | -3.87 | -56.68 | 21.02 | 0 | 0 | 0 | 70.81 | 175.34 | -61.2 | 622.55 | 262.92 | 4225.58 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 86.55 | -15.58 | 1.74 | 6.34 | -2.16 | 0.16 | 1.32 | 0.0 | -2.94 | 664.92 | 293.22 | 6152.78 |
| 21Q2 (10) | -379.64 | -239.06 | -1353.76 | -2.47 | 28.82 | -4.22 | 0 | 0 | 0 | -93.99 | -392.35 | -437.97 | -382.11 | -231.0 | -1469.08 | 0 | 0 | 0 | 0.67 | 0 | 45.65 | 0.00 | 0 | 0 | 0 | 0 | 0 | 102.52 | 8.98 | 47.11 | 6.48 | 0.15 | -0.77 | 1.32 | -2.22 | -2.94 | -344.13 | -213.15 | -981.68 |
| 21Q1 (9) | -111.97 | -196.94 | -188.05 | -3.47 | 9.87 | 94.43 | 0 | 0 | 0 | -19.09 | 94.21 | 83.54 | -115.44 | -203.39 | -277.93 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 94.07 | 107.48 | 129.66 | 6.47 | -0.92 | -0.92 | 1.35 | -2.17 | -0.74 | -109.89 | -150.66 | -142.22 |
| 20Q4 (8) | 115.51 | 1233.56 | -28.22 | -3.85 | 21.43 | 38.0 | 0 | 0 | 0 | -329.72 | -280.66 | -168.48 | 111.66 | 839.96 | -27.83 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 45.34 | -46.7 | 39.98 | 6.53 | 3.16 | 0.93 | 1.38 | 1.47 | -0.72 | 216.92 | 2074.63 | -45.74 |
| 20Q3 (7) | -10.19 | -133.65 | -102.39 | -4.9 | -106.75 | 7.37 | 0 | 0 | 0 | 182.51 | 556.27 | 20.45 | -15.09 | -154.07 | -103.59 | 0 | 0 | 0 | 0.57 | 23.91 | -26.92 | 0.00 | 0 | 0 | 0 | 0 | 0 | 85.07 | 22.07 | 36.92 | 6.33 | -3.06 | -1.71 | 1.36 | 0.0 | -2.16 | -10.99 | -128.15 | -101.8 |
| 20Q2 (6) | 30.28 | -76.19 | 144.88 | -2.37 | 96.19 | 10.9 | 0 | 0 | 0 | 27.81 | 123.98 | -80.5 | 27.91 | -56.98 | 139.8 | 0 | 0 | 0 | 0.46 | -87.57 | -71.25 | 0.00 | 0 | 0 | 0 | 0 | 0 | 69.69 | 70.14 | 25.3 | 6.53 | 0.0 | 6.7 | 1.36 | 0.0 | -17.58 | 39.03 | -85.01 | 136.67 |
| 20Q1 (5) | 127.16 | -20.98 | 380.77 | -62.28 | -902.9 | -5223.08 | 0 | 0 | 0 | -115.97 | 5.57 | 3.84 | 64.88 | -58.06 | 239.65 | 0 | 0 | 0 | 3.7 | 0 | 7300.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 40.96 | 26.46 | -24.59 | 6.53 | 0.93 | 2.83 | 1.36 | -2.16 | -53.26 | 260.31 | -34.89 | 465.43 |
| 19Q4 (4) | 160.92 | -62.21 | 0.0 | -6.21 | -17.39 | 0.0 | 0 | 0 | 0.0 | -122.81 | -181.05 | 0.0 | 154.71 | -63.21 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 32.39 | -47.87 | 0.0 | 6.47 | 0.47 | 0.0 | 1.39 | 0.0 | 0.0 | 399.80 | -34.32 | 0.0 |
| 19Q3 (3) | 425.86 | 731.18 | 0.0 | -5.29 | -98.87 | 0.0 | 0 | 0 | 0.0 | 151.52 | 6.26 | 0.0 | 420.57 | 699.7 | 0.0 | 0 | 0 | 0.0 | 0.78 | -51.25 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 62.13 | 11.7 | 0.0 | 6.44 | 5.23 | 0.0 | 1.39 | -15.76 | 0.0 | 608.72 | 671.91 | 0.0 |
| 19Q2 (2) | -67.47 | -48.97 | 0.0 | -2.66 | -127.35 | 0.0 | 0 | 0 | 0.0 | 142.6 | 218.24 | 0.0 | -70.13 | -50.95 | 0.0 | 0 | 0 | 0.0 | 1.6 | 3100.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 55.62 | 2.39 | 0.0 | 6.12 | -3.62 | 0.0 | 1.65 | -43.3 | 0.0 | -106.44 | -49.42 | 0.0 |
| 19Q1 (1) | -45.29 | 0.0 | 0.0 | -1.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -120.6 | 0.0 | 0.0 | -46.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 54.32 | 0.0 | 0.0 | 6.35 | 0.0 | 0.0 | 2.91 | 0.0 | 0.0 | -71.23 | 0.0 | 0.0 |
