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) | -305.46 | 0 | -10.32 | 0 | 0 | 0 | -120.7 | 0 | -315.78 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 129.82 | 18.33 | 12.26 | 0.99 | 4.24 | 18.77 | -208.76 | 0 |
| 2022 (9) | -374.98 | 0 | -15.07 | 0 | 0 | 0 | 48.52 | 102.34 | -390.05 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 109.71 | 24.61 | 12.14 | 4.66 | 3.57 | 36.78 | -298.98 | 0 |
| 2021 (8) | 525.61 | 111.17 | -7.28 | 0 | 0 | 0 | 23.98 | 0 | 518.33 | 115.63 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 88.04 | 25.04 | 11.6 | 0.17 | 2.61 | 6.97 | 514.04 | 74.37 |
| 2020 (7) | 248.9 | 0 | -8.52 | 0 | 0 | 0 | -19.98 | 0 | 240.38 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 70.41 | -39.15 | 11.58 | -4.77 | 2.44 | 10.91 | 294.80 | 0 |
| 2019 (6) | -470.78 | 0 | -10.31 | 0 | 0 | 0 | -20.09 | 0 | -481.09 | 0 | 0 | 0 | -4.33 | 0 | 0.00 | 0 | 0 | 0 | 115.72 | -8.5 | 12.16 | 136.58 | 2.2 | 8.91 | -361.92 | 0 |
| 2018 (5) | -34.56 | 0 | -14.27 | 0 | 0 | 0 | 9.9 | 0 | -48.83 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 126.47 | 4.58 | 5.14 | -4.64 | 2.02 | 12.22 | -25.86 | 0 |
| 2017 (4) | 312.06 | -29.29 | -6.09 | 0 | 0 | 0 | -25.96 | 0 | 305.97 | -30.02 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 120.93 | 0.06 | 5.39 | -3.41 | 1.8 | 12.5 | 243.57 | -29.34 |
| 2016 (3) | 441.35 | -26.94 | -4.12 | 0 | 0 | 0 | -1.62 | 0 | 437.23 | -26.8 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 120.86 | 3.8 | 5.58 | -1.59 | 1.6 | 18.52 | 344.70 | -29.56 |
| 2015 (2) | 604.07 | 2055.85 | -6.77 | 0 | 0 | 0 | -4.81 | 0 | 597.3 | 3340.67 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 116.43 | 6.85 | 5.67 | -5.03 | 1.35 | 13.45 | 489.32 | 1928.02 |
| 2014 (1) | 28.02 | 0 | -10.66 | 0 | 0 | 0 | 13.25 | 56.43 | 17.36 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 108.97 | 23.58 | 5.97 | -6.43 | 1.19 | 296.67 | 24.13 | 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) | 315.13 | 322.91 | 94.69 | -3.76 | -116.09 | -13.25 | 0 | 0 | 0 | -243.41 | -367.66 | 26.93 | 311.37 | 317.57 | 96.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 27.46 | -14.88 | 12.04 | 3.03 | -2.26 | 0.66 | 1.07 | 0.94 | 9.18 | 998.51 | 357.24 | 75.82 |
| 23Q3 (19) | -141.37 | 76.34 | -150.4 | -1.74 | 28.98 | -5.45 | 0 | 0 | 0 | 90.94 | 6.5 | -48.89 | -143.11 | 76.14 | -151.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 32.26 | -9.33 | 0.78 | 3.1 | 1.31 | 0.65 | 1.06 | -1.85 | 10.42 | -388.17 | 74.19 | -149.89 |
| 23Q2 (18) | -597.42 | -605.39 | -315.75 | -2.45 | -3.38 | 5.77 | 0 | 0 | 0 | 85.39 | 259.28 | -9.05 | -599.87 | -617.84 | -318.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 35.58 | 3.07 | 20.9 | 3.06 | -0.33 | 0.0 | 1.08 | 4.85 | 12.5 | -1504.08 | -591.39 | -281.69 |
| 23Q1 (17) | 118.21 | -26.97 | 110.8 | -2.37 | 28.61 | 68.36 | 0 | 0 | 0 | -53.61 | 83.91 | -148.82 | 115.84 | -26.93 | 110.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 34.52 | 40.84 | 45.23 | 3.07 | 1.99 | 2.68 | 1.03 | 5.1 | 53.73 | 306.08 | -46.11 | 107.67 |
| 22Q4 (16) | 161.86 | -42.3 | -82.11 | -3.32 | -101.21 | -21.61 | 0 | 0 | 0 | -333.11 | -287.22 | -2391.47 | 158.54 | -43.15 | -82.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 24.51 | -23.43 | 20.8 | 3.01 | -2.27 | 6.74 | 0.98 | 2.08 | 46.27 | 567.93 | -27.01 | -85.07 |
| 22Q3 (15) | 280.51 | 1.3 | 179.78 | -1.65 | 36.54 | 17.09 | 0 | 0 | 0 | 177.92 | 89.5 | 6796.12 | 278.86 | 1.66 | 178.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 32.01 | 8.77 | 22.78 | 3.08 | 0.65 | 6.21 | 0.96 | 0.0 | 45.45 | 778.11 | -6.01 | 165.57 |
| 22Q2 (14) | 276.91 | 125.31 | -26.09 | -2.6 | 65.29 | -62.5 | 0 | 0 | 0 | 93.89 | -14.51 | 345.85 | 274.31 | 124.9 | -26.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 29.43 | 23.81 | 32.45 | 3.06 | 2.34 | 2.34 | 0.96 | 43.28 | 50.0 | 827.83 | 120.75 | -42.89 |
| 22Q1 (13) | -1094.26 | -220.93 | -171.97 | -7.49 | -174.36 | -680.21 | 0 | 0 | 0 | 109.82 | 921.39 | 50.5 | -1101.75 | -222.12 | -173.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 23.77 | 17.15 | 22.15 | 2.99 | 6.03 | 3.46 | 0.67 | 0.0 | 4.69 | -3989.28 | -204.84 | -127.95 |
| 21Q4 (12) | 904.88 | 357.35 | 130.65 | -2.73 | -37.19 | 29.46 | 0 | 0 | 0 | -13.37 | -618.22 | -33.17 | 902.15 | 355.13 | 132.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 20.29 | -22.17 | 46.39 | 2.82 | -2.76 | -0.7 | 0.67 | 1.52 | 8.06 | 3805.21 | 420.66 | 68.0 |
| 21Q3 (11) | -351.61 | -193.84 | -190.14 | -1.99 | -24.38 | -11.8 | 0 | 0 | 0 | 2.58 | 106.76 | -53.6 | -353.6 | -194.78 | -191.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 26.07 | 17.33 | 85.02 | 2.9 | -3.01 | 0.69 | 0.66 | 3.12 | 3.12 | -1186.67 | -181.87 | -153.57 |
| 21Q2 (10) | 374.68 | 193.13 | 314.56 | -1.6 | -66.67 | 22.33 | 0 | 0 | 0 | -38.19 | -152.34 | -42.29 | 373.08 | 192.51 | 311.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 22.22 | 14.18 | 26.75 | 2.99 | 3.46 | 3.1 | 0.64 | 0.0 | 6.67 | 1449.44 | 182.82 | 274.55 |
| 21Q1 (9) | -402.34 | -202.56 | -12.11 | -0.96 | 75.19 | -20.0 | 0 | 0 | 0 | 72.97 | 826.79 | 543.47 | -403.3 | -203.83 | -12.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 19.46 | 40.4 | -21.94 | 2.89 | 1.76 | -2.36 | 0.64 | 3.23 | 10.34 | -1750.07 | -177.26 | -38.84 |
| 20Q4 (8) | 392.31 | 0.57 | 101.5 | -3.87 | -117.42 | 11.24 | 0 | 0 | 0 | -10.04 | -280.58 | -2490.48 | 388.44 | 0.04 | 104.09 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 13.86 | -1.63 | -46.47 | 2.84 | -1.39 | -4.38 | 0.62 | -3.12 | 8.77 | 2265.07 | 2.26 | 242.4 |
| 20Q3 (7) | 390.08 | 323.38 | 488.64 | -1.78 | 13.59 | 29.08 | 0 | 0 | 0 | 5.56 | 120.72 | 120.04 | 388.3 | 319.76 | 477.43 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 14.09 | -19.62 | -52.77 | 2.88 | -0.69 | -7.69 | 0.64 | 6.67 | 18.52 | 2215.11 | 366.76 | 839.1 |
| 20Q2 (6) | -174.63 | 51.34 | 74.24 | -2.06 | -157.5 | -27.95 | 0 | 0 | 0 | -26.84 | -336.68 | -306.14 | -176.69 | 50.87 | 74.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 17.53 | -29.68 | -38.77 | 2.9 | -2.03 | -4.92 | 0.6 | 3.45 | 17.65 | -830.39 | 34.12 | 60.57 |
| 20Q1 (5) | -358.87 | -284.33 | -418.23 | -0.8 | 81.65 | 56.28 | 0 | 0 | 0 | 11.34 | 2600.0 | 296.53 | -359.67 | -288.97 | -424.2 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 24.93 | -3.71 | -20.5 | 2.96 | -0.34 | -2.31 | 0.58 | 1.75 | -1.69 | -1260.52 | -290.54 | -491.0 |
| 19Q4 (4) | 194.69 | 293.97 | 0.0 | -4.36 | -73.71 | 0.0 | 0 | 0 | 0.0 | 0.42 | 101.51 | 0.0 | 190.33 | 285.0 | 0.0 | 0 | 0 | 0.0 | -1.79 | -30.66 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 25.89 | -13.21 | 0.0 | 2.97 | -4.81 | 0.0 | 0.57 | 5.56 | 0.0 | 661.54 | 320.73 | 0.0 |
| 19Q3 (3) | -100.37 | 85.19 | 0.0 | -2.51 | -55.9 | 0.0 | 0 | 0 | 0.0 | -27.75 | -313.13 | 0.0 | -102.88 | 84.86 | 0.0 | 0 | 0 | 0.0 | -1.37 | -90.28 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 29.83 | 4.19 | 0.0 | 3.12 | 2.3 | 0.0 | 0.54 | 5.88 | 0.0 | -299.70 | 85.77 | 0.0 |
| 19Q2 (2) | -677.86 | -701.1 | 0.0 | -1.61 | 12.02 | 0.0 | 0 | 0 | 0.0 | 13.02 | 325.65 | 0.0 | -679.47 | -712.47 | 0.0 | 0 | 0 | 0.0 | -0.72 | -63.64 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 28.63 | -8.71 | 0.0 | 3.05 | 0.66 | 0.0 | 0.51 | -13.56 | 0.0 | -2105.81 | -753.2 | 0.0 |
| 19Q1 (1) | 112.77 | 0.0 | 0.0 | -1.83 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -5.77 | 0.0 | 0.0 | 110.94 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 31.36 | 0.0 | 0.0 | 3.03 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 322.38 | 0.0 | 0.0 |
