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) | 229.87 | -24.99 | -397.59 | 0 | 0 | 0 | 46.21 | 0 | -167.72 | 0 | 0 | 0 | 2.34 | 0 | 0.00 | 0 | 0 | 0 | 105.68 | 4.41 | 9.86 | 0.51 | 2.86 | 14.86 | 194.15 | -28.08 |
| 2022 (9) | 306.44 | -62.56 | 283.85 | 0 | 0 | 0 | -19.93 | 0 | 590.29 | 0 | 0 | 0 | -22.27 | 0 | 0.00 | 0 | 0 | 0 | 101.22 | 98.47 | 9.81 | 12.76 | 2.49 | 45.61 | 269.94 | -79.75 |
| 2021 (8) | 818.54 | 0 | -916.78 | 0 | 0 | 0 | -35.88 | 0 | -98.24 | 0 | 0 | 0 | 13.59 | 0 | 0.00 | 0 | 0 | 0 | 51.0 | 8.46 | 8.7 | 2.23 | 1.71 | 20.42 | 1332.91 | 0 |
| 2020 (7) | -482.62 | 0 | 199.72 | 0 | 0 | 0 | -28.95 | 0 | -282.9 | 0 | 0 | 0 | -5.51 | 0 | 0.00 | 0 | 0 | 0 | 47.02 | -30.18 | 8.51 | 2.16 | 1.42 | 13.6 | -847.45 | 0 |
| 2019 (6) | 56.63 | -89.02 | -310.58 | 0 | 0 | 0 | -3.49 | 0 | -253.95 | 0 | 0 | 0 | -3.64 | 0 | 0.00 | 0 | 0 | 0 | 67.34 | -11.87 | 8.33 | 122.73 | 1.25 | 26.26 | 73.62 | -88.41 |
| 2018 (5) | 515.61 | 751.54 | -616.75 | 0 | 0 | 0 | -7.19 | 0 | -101.14 | 0 | 0 | 0 | -5.37 | 0 | 0.00 | 0 | 0 | 0 | 76.41 | 51.61 | 3.74 | 10.65 | 0.99 | 23.75 | 635.46 | 472.8 |
| 2017 (4) | 60.55 | -86.77 | -21.24 | 0 | 0 | 0 | -17.16 | 0 | 39.31 | -60.99 | 0 | 0 | 3.0 | 0 | 0.00 | 0 | 0 | 0 | 50.4 | -3.0 | 3.38 | 8.33 | 0.8 | 5.26 | 110.94 | -86.46 |
| 2016 (3) | 457.65 | 0 | -356.87 | 0 | 0 | 0 | -0.11 | 0 | 100.78 | 0 | 0 | 0 | -4.12 | 0 | 0.00 | 0 | 0 | 0 | 51.96 | 1.62 | 3.12 | 2.63 | 0.76 | 0.0 | 819.57 | 0 |
| 2015 (2) | -38.45 | 0 | -205.64 | 0 | 0 | 0 | 21.87 | 0 | -244.09 | 0 | 0 | 0 | 0.53 | 0 | 0.00 | 0 | 0 | 0 | 51.13 | -3.8 | 3.04 | -6.17 | 0.76 | -9.52 | -70.00 | 0 |
| 2014 (1) | 451.12 | 87.6 | -34.02 | 0 | 0 | 0 | -22.9 | 0 | 417.1 | 0 | 0 | 0 | -0.71 | 0 | 0.00 | 0 | 0 | 0 | 53.15 | 47.23 | 3.24 | -10.74 | 0.84 | 10.53 | 788.26 | 32.73 |
| 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) | -89.95 | -140.89 | -158.75 | 45.09 | 142.91 | -57.79 | 0 | 0 | 0 | 83.43 | 187.63 | 123.55 | -44.86 | -139.04 | -117.26 | 0 | 0 | 0 | 1.39 | 113.78 | 115.26 | 0.00 | 0 | 0 | 0 | 0 | 0 | 21.99 | 1.48 | -27.47 | 2.48 | 1.22 | 2.06 | 0.75 | 2.74 | 15.38 | -356.66 | -140.29 | -177.8 |
| 23Q3 (19) | 220.0 | 323.92 | 237.18 | -105.09 | -2272.23 | -168.39 | 0 | 0 | 0 | -95.21 | -573.68 | -64.61 | 114.91 | 211.91 | 1812.52 | 0 | 0 | 0 | -10.09 | -1130.49 | -23.35 | 0.00 | 0 | 0 | 0 | 0 | 0 | 21.67 | -20.62 | -26.02 | 2.45 | 0.0 | 2.08 | 0.73 | 1.39 | 12.31 | 885.31 | 374.56 | 278.53 |
| 23Q2 (18) | -98.25 | -149.61 | -139.57 | -4.43 | 98.67 | -102.24 | 0 | 0 | 0 | 20.1 | -46.95 | 144.09 | -102.68 | 24.0 | -123.04 | 0 | 0 | 0 | -0.82 | -106.91 | -111.16 | 0.00 | 0 | 0 | 0 | 0 | 0 | 27.3 | -21.39 | 34.09 | 2.45 | -0.81 | 2.08 | 0.72 | 7.46 | 18.03 | -322.45 | -161.65 | -130.35 |
| 23Q1 (17) | 198.06 | 29.36 | 202.8 | -333.17 | -411.9 | -91.43 | 0 | 0 | 0 | 37.89 | 1.53 | -17.97 | -135.11 | -151.98 | -24.38 | 0 | 0 | 0 | 11.86 | 230.19 | 196.19 | 0.00 | 0 | 0 | 0 | 0 | 0 | 34.73 | 14.54 | 63.51 | 2.47 | 1.65 | -4.26 | 0.67 | 3.08 | 15.52 | 523.00 | 14.09 | 95.1 |
| 22Q4 (16) | 153.11 | 195.47 | -69.22 | 106.82 | -30.48 | 122.79 | 0 | 0 | 0 | 37.32 | 164.52 | 170.96 | 259.93 | 3973.77 | 807.58 | 0 | 0 | 0 | -9.11 | -11.37 | -1569.35 | 0.00 | 0 | 0 | 0 | 0 | 0 | 30.32 | 3.52 | 152.04 | 2.43 | 1.25 | 11.47 | 0.65 | 0.0 | 32.65 | 458.41 | 192.44 | -86.45 |
| 22Q3 (15) | -160.37 | -164.59 | -644.92 | 153.66 | -22.16 | 191.89 | 0 | 0 | 0 | -57.84 | -26.87 | -1328.15 | -6.71 | -101.51 | 95.13 | 0 | 0 | 0 | -8.18 | -211.29 | -473.52 | 0.00 | 0 | 0 | 0 | 0 | 0 | 29.29 | 43.86 | 109.51 | 2.4 | 0.0 | 10.6 | 0.65 | 6.56 | 47.73 | -495.89 | -146.67 | -379.54 |
| 22Q2 (14) | 248.29 | 279.59 | 29.43 | 197.41 | 213.43 | 235.69 | 0 | 0 | 0 | -45.59 | -198.7 | -2168.16 | 445.7 | 510.29 | 861.8 | 0 | 0 | 0 | 7.35 | 159.61 | 1261.11 | 0.00 | 0 | 0 | 0 | 0 | 0 | 20.36 | -4.14 | 45.74 | 2.4 | -6.98 | 9.59 | 0.61 | 5.17 | 45.24 | 1062.43 | 296.32 | -8.17 |
| 22Q1 (13) | 65.41 | -86.85 | -34.5 | -174.04 | 62.87 | -28.64 | 0 | 0 | 0 | 46.19 | 187.83 | 102.85 | -108.63 | -479.29 | -206.69 | 0 | 0 | 0 | -12.33 | -2088.71 | -220.29 | 0.00 | 0 | 0 | 0 | 0 | 0 | 21.24 | 76.56 | 92.74 | 2.58 | 18.35 | 19.44 | 0.58 | 18.37 | 61.11 | 268.07 | -92.08 | -63.66 |
| 21Q4 (12) | 497.42 | 1590.18 | 700.75 | -468.78 | -180.34 | -16064.83 | 0 | 0 | 0 | -52.59 | -1198.52 | -315.0 | 28.64 | 120.79 | 133.42 | 0 | 0 | 0 | 0.62 | -71.69 | 106.47 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.03 | -13.95 | -2.91 | 2.18 | 0.46 | 2.83 | 0.49 | 11.36 | 40.0 | 3383.81 | 1807.49 | 707.29 |
| 21Q3 (11) | 29.43 | -84.66 | 4.7 | -167.22 | -14.94 | -47.6 | 0 | 0 | 0 | -4.05 | -101.49 | 93.32 | -137.79 | -397.35 | -61.76 | 0 | 0 | 0 | 2.19 | 305.56 | -63.86 | 0.00 | 0 | 0 | 0 | 0 | 0 | 13.98 | 0.07 | 16.02 | 2.17 | -0.91 | 0.46 | 0.44 | 4.76 | 4.76 | 177.40 | -84.67 | -7.67 |
| 21Q2 (10) | 191.83 | 92.08 | 204.73 | -145.49 | -7.54 | -200.08 | 0 | 0 | 0 | -2.01 | -108.83 | -204.55 | 46.34 | 230.83 | 222.63 | 0 | 0 | 0 | 0.54 | -94.73 | 127.98 | 0.00 | 0 | 0 | 0 | 0 | 0 | 13.97 | 26.77 | 41.4 | 2.19 | 1.39 | 2.34 | 0.42 | 16.67 | 31.25 | 1157.00 | 56.86 | 177.95 |
| 21Q1 (9) | 99.87 | 220.62 | 140.8 | -135.29 | -4565.17 | -179.33 | 0 | 0 | 0 | 22.77 | -6.91 | 188.23 | -35.42 | 58.67 | 52.28 | 0 | 0 | 0 | 10.25 | 206.99 | 17183.33 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.02 | -11.06 | -13.23 | 2.16 | 1.89 | 3.35 | 0.36 | 2.86 | 12.5 | 737.59 | 232.37 | 145.53 |
| 20Q4 (8) | -82.8 | -394.56 | -36.14 | -2.9 | 97.44 | 88.5 | 0 | 0 | 0 | 24.46 | 140.33 | 95.99 | -85.7 | -0.61 | 0.38 | 0 | 0 | 0 | -9.58 | -258.09 | -163.19 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.39 | 2.82 | -6.42 | 2.12 | -1.85 | 0.47 | 0.35 | -16.67 | 9.38 | -557.20 | -390.0 | -43.56 |
| 20Q3 (7) | 28.11 | 115.35 | -1.3 | -113.29 | -177.93 | -78.52 | 0 | 0 | 0 | -60.65 | -9089.39 | -264.05 | -85.18 | -125.4 | -143.51 | 0 | 0 | 0 | 6.06 | 413.99 | 548.89 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.05 | 21.96 | -40.02 | 2.16 | 0.93 | -1.37 | 0.42 | 31.25 | 44.83 | 192.14 | 112.94 | 52.27 |
| 20Q2 (6) | -183.17 | 25.16 | -284.54 | 145.38 | -14.75 | 198.36 | 0 | 0 | 0 | -0.66 | -108.35 | -200.0 | -37.79 | 49.08 | 22.16 | 0 | 0 | 0 | -1.93 | -3116.67 | -67.83 | 0.00 | 0 | 0 | 0 | 0 | 0 | 9.88 | -22.2 | -20.58 | 2.14 | 2.39 | 1.9 | 0.32 | 0.0 | 10.34 | -1484.36 | 8.36 | -321.77 |
| 20Q1 (5) | -244.76 | -302.43 | -2278.62 | 170.54 | 776.48 | 330.15 | 0 | 0 | 0 | 7.9 | -36.7 | 758.7 | -74.22 | 13.73 | 12.05 | 0 | 0 | 0 | -0.06 | 98.35 | -102.39 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.7 | -4.08 | -41.09 | 2.09 | -0.95 | 8.29 | 0.32 | 0.0 | -5.88 | -1619.85 | -317.35 | -3651.32 |
| 19Q4 (4) | -60.82 | -313.55 | 0.0 | -25.21 | 60.27 | 0.0 | 0 | 0 | 0.0 | 12.48 | 174.91 | 0.0 | -86.03 | -145.94 | 0.0 | 0 | 0 | 0.0 | -3.64 | -169.63 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 13.24 | -34.1 | 0.0 | 2.11 | -3.65 | 0.0 | 0.32 | 10.34 | 0.0 | -388.13 | -407.59 | 0.0 |
| 19Q3 (3) | 28.48 | -71.31 | 0.0 | -63.46 | 57.07 | 0.0 | 0 | 0 | 0.0 | -16.66 | -7472.73 | 0.0 | -34.98 | 27.95 | 0.0 | 0 | 0 | 0.0 | -1.35 | -17.39 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 20.09 | 61.5 | 0.0 | 2.19 | 4.29 | 0.0 | 0.29 | 0.0 | 0.0 | 126.19 | -81.15 | 0.0 |
| 19Q2 (2) | 99.26 | 1064.63 | 0.0 | -147.81 | -99.47 | 0.0 | 0 | 0 | 0.0 | -0.22 | -123.91 | 0.0 | -48.55 | 42.47 | 0.0 | 0 | 0 | 0.0 | -1.15 | -145.82 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 12.44 | -42.3 | 0.0 | 2.1 | 8.81 | 0.0 | 0.29 | -14.71 | 0.0 | 669.32 | 1650.04 | 0.0 |
| 19Q1 (1) | -10.29 | 0.0 | 0.0 | -74.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | -84.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.51 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 21.56 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -43.18 | 0.0 | 0.0 |
