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) | -208.8 | 0 | -2.7 | 0 | 0 | 0 | 8.12 | -88.69 | -211.5 | 0 | 0 | 0 | -0.47 | 0 | 0.00 | 0 | 0 | 0 | 28.79 | 294.92 | 0 | 0 | 0 | 0 | -725.25 | 0 |
| 2022 (9) | 74.5 | 225.47 | -9.43 | 0 | 0 | 0 | 71.78 | 0 | 65.07 | 231.65 | 0 | 0 | 0.73 | 0 | 0.00 | 0 | 0 | 0 | 7.29 | -81.81 | 0 | 0 | 0 | 0 | 1021.95 | 1688.97 |
| 2021 (8) | 22.89 | -69.32 | -3.27 | 0 | 0 | 0 | -55.47 | 0 | 19.62 | -58.68 | 0 | 0 | -0.89 | 0 | 0.00 | 0 | 0 | 0 | 40.07 | 11.06 | 0 | 0 | 0 | 0 | 57.13 | -72.38 |
| 2020 (7) | 74.62 | 0 | -27.14 | 0 | 0 | 0 | -16.34 | 0 | 47.48 | 0 | 0 | 0 | -1.0 | 0 | 0.00 | 0 | 0 | 0 | 36.08 | 52.3 | 0 | 0 | 0 | 0 | 206.82 | 0 |
| 2019 (6) | -90.25 | 0 | -1.08 | 0 | 0 | 0 | 0.2 | -87.65 | -91.33 | 0 | 0 | 0 | 0.17 | 0 | 0.00 | 0 | 0 | 0 | 23.69 | 95.79 | 0 | 0 | 0 | 0 | -380.96 | 0 |
| 2018 (5) | 108.3 | 201.0 | -1.55 | 0 | 0 | 0 | 1.62 | 5.88 | 106.75 | 201.04 | 0 | 0 | -0.51 | 0 | 0.00 | 0 | 0 | 0 | 12.1 | -53.8 | 0 | 0 | 0 | 0 | 895.04 | 551.5 |
| 2017 (4) | 35.98 | 0 | -0.52 | 0 | 0 | 0 | 1.53 | -89.08 | 35.46 | 0 | 0 | 0 | -0.41 | 0 | 0.00 | 0 | 0 | 0 | 26.19 | 216.69 | 0 | 0 | 0 | 0 | 137.38 | 0 |
| 2016 (3) | -16.72 | 0 | -0.28 | 0 | 0 | 0 | 14.01 | 0 | -17.0 | 0 | 0 | 0 | 0.28 | -9.68 | 0.00 | 0 | 0 | 0 | 8.27 | -13.58 | 0 | 0 | 0 | 0 | -202.18 | 0 |
| 2015 (2) | 35.87 | 836.55 | -0.31 | 0 | 0 | 0 | -2.83 | 0 | 35.56 | 177700.0 | 0 | 0 | 0.31 | 0 | 0.00 | 0 | 0 | 0 | 9.57 | -39.55 | 0 | 0 | 0 | 0 | 374.82 | 1449.18 |
| 2014 (1) | 3.83 | 0 | -3.81 | 0 | 0 | 0 | 1.94 | -46.99 | 0.02 | 0 | 0 | 0 | -1.47 | 0 | 0.00 | 0 | 0 | 0 | 15.83 | 16.23 | 0 | 0 | 0 | 0 | 24.19 | 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) | -27.8 | -131.35 | -152.68 | 1.62 | 176.42 | 208.72 | 0 | 0 | 0 | -0.54 | -127.14 | -105.41 | -26.18 | -130.25 | -151.05 | 0 | 0 | 0 | 2.43 | 256.77 | 967.86 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.28 | -48.0 | 97.24 | 0 | 0 | 0 | 0 | 0 | 0 | -649.53 | -160.29 | -126.71 |
| 23Q3 (19) | 88.67 | 149.61 | 465.65 | -2.12 | -1.44 | 69.23 | 0 | 0 | 0 | 1.99 | -42.82 | -11.95 | 86.55 | 147.86 | 377.94 | 0 | 0 | 0 | -1.55 | 1.27 | -436.96 | 0.00 | 0 | 0 | 0 | 0 | 0 | 8.23 | -29.66 | 21.39 | 0 | 0 | 0 | 0 | 0 | 0 | 1077.40 | 170.52 | 401.23 |
| 23Q2 (18) | -178.74 | -96.55 | -888.44 | -2.09 | -1990.0 | -242.62 | 0 | 0 | 0 | 3.48 | 9.43 | 258.18 | -180.83 | -98.63 | -919.72 | 0 | 0 | 0 | -1.57 | -813.64 | -885.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.7 | 155.46 | 193.97 | 0 | 0 | 0 | 0 | 0 | 0 | -1527.69 | 23.06 | -368.21 |
| 23Q1 (17) | -90.94 | -272.33 | -490.13 | -0.1 | 93.29 | 77.27 | 0 | 0 | 0 | 3.18 | -68.17 | -94.85 | -91.04 | -277.54 | -498.08 | 0 | 0 | 0 | 0.22 | 178.57 | -37.14 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.58 | 111.06 | 181.21 | 0 | 0 | 0 | 0 | 0 | 0 | -1985.59 | -181.65 | 0 |
| 22Q4 (16) | 52.77 | 317.61 | 231.73 | -1.49 | 78.37 | -71.26 | 0 | 0 | 0 | 9.99 | 342.04 | 120.3 | 51.28 | 264.68 | 225.29 | 0 | 0 | 0 | -0.28 | -160.87 | -264.71 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.17 | -67.99 | -65.93 | 0 | 0 | 0 | 0 | 0 | 0 | 2431.80 | 779.9 | 486.68 |
| 22Q3 (15) | -24.25 | -206.97 | -114.47 | -6.89 | -1029.51 | -2122.58 | 0 | 0 | 0 | 2.26 | 202.73 | -58.46 | -31.14 | -241.16 | -118.62 | 0 | 0 | 0 | 0.46 | 130.0 | 12.2 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.78 | 70.35 | 102.99 | 0 | 0 | 0 | 0 | 0 | 0 | -357.67 | -162.79 | -107.13 |
| 22Q2 (14) | 22.67 | -2.75 | 144.64 | -0.61 | -38.64 | 61.15 | 0 | 0 | 0 | -2.2 | -103.56 | 82.93 | 22.06 | -3.54 | 142.14 | 0 | 0 | 0 | 0.2 | -42.86 | 115.87 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.98 | 170.57 | -80.94 | 0 | 0 | 0 | 0 | 0 | 0 | 569.60 | 0 | 334.21 |
| 22Q1 (13) | 23.31 | 158.19 | 143.32 | -0.44 | 49.43 | 15.38 | 0 | 0 | 0 | 61.73 | 225.42 | 5044.17 | 22.87 | 155.88 | 142.09 | 0 | 0 | 0 | 0.35 | 105.88 | 266.67 | 0.00 | 0 | 0 | 0 | 0 | 0 | -5.64 | -188.54 | -159.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q4 (12) | -40.06 | -123.91 | -190.65 | -0.87 | -180.65 | 30.4 | 0 | 0 | 0 | -49.22 | -1004.78 | -331.73 | -40.93 | -124.48 | -195.32 | 0 | 0 | 0 | 0.17 | -58.54 | 118.89 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.37 | 90.72 | -62.57 | 0 | 0 | 0 | 0 | 0 | 0 | -628.89 | -112.54 | -342.22 |
| 21Q3 (11) | 167.54 | 429.93 | 4579.89 | -0.31 | 80.25 | 64.37 | 0 | 0 | 0 | 5.44 | 142.2 | 114.54 | 167.23 | 419.45 | 6070.85 | 0 | 0 | 0 | 0.41 | 132.54 | 174.55 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.34 | -84.0 | -73.91 | 0 | 0 | 0 | 0 | 0 | 0 | 5016.17 | 2162.58 | 17834.9 |
| 21Q2 (10) | -50.78 | 5.63 | -5.88 | -1.57 | -201.92 | 93.26 | 0 | 0 | 0 | -12.89 | -1174.17 | -645.09 | -52.35 | 3.64 | 26.55 | 0 | 0 | 0 | -1.26 | -500.0 | -168.48 | 0.00 | 0 | 0 | 0 | 0 | 0 | 20.88 | 120.02 | 34.88 | 0 | 0 | 0 | 0 | 0 | 0 | -243.20 | 57.11 | 21.5 |
| 21Q1 (9) | -53.81 | -221.77 | -171.92 | -0.52 | 58.4 | 69.59 | 0 | 0 | 0 | 1.2 | -94.35 | -99.16 | -54.33 | -226.53 | -174.31 | 0 | 0 | 0 | -0.21 | 76.67 | 84.89 | 0.00 | 0 | 0 | 0 | 0 | 0 | 9.49 | -44.24 | 202.71 | 0 | 0 | 0 | 0 | 0 | 0 | -567.02 | -318.39 | 0 |
| 20Q4 (8) | 44.19 | 1134.36 | 221.04 | -1.25 | -43.68 | -792.86 | 0 | 0 | 0 | 21.24 | 156.78 | 147.84 | 42.94 | 1484.5 | 217.16 | 0 | 0 | 0 | -0.9 | -63.64 | -330.77 | 0.00 | 0 | 0 | 0 | 0 | 0 | 17.02 | 32.97 | 146.67 | 0 | 0 | 0 | 0 | 0 | 0 | 259.64 | 828.31 | 149.07 |
| 20Q3 (7) | 3.58 | 107.46 | -46.41 | -0.87 | 96.27 | -67.31 | 0 | 0 | 0 | -37.41 | -2062.43 | -389.55 | 2.71 | 103.8 | -56.01 | 0 | 0 | 0 | -0.55 | -129.89 | -266.67 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.8 | -17.31 | 124.17 | 0 | 0 | 0 | 0 | 0 | 0 | 27.97 | 109.03 | -76.09 |
| 20Q2 (6) | -47.96 | -164.1 | -159.38 | -23.31 | -1263.16 | -4298.11 | 0 | 0 | 0 | -1.73 | -101.21 | 90.46 | -71.27 | -197.48 | -274.71 | 0 | 0 | 0 | 1.84 | 232.37 | 693.55 | 0.00 | 0 | 0 | 0 | 0 | 0 | 15.48 | 267.53 | 741.3 | 0 | 0 | 0 | 0 | 0 | 0 | -309.82 | 0 | 69.17 |
| 20Q1 (5) | 74.82 | 304.93 | 278.44 | -1.71 | -1121.43 | -1654.55 | 0 | 0 | 0 | 143.42 | 423.02 | 229.0 | 73.11 | 299.48 | 274.82 | 0 | 0 | 0 | -1.39 | -456.41 | -679.17 | 0.00 | 0 | 0 | 0 | 0 | 0 | -9.24 | -233.91 | -200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 19Q4 (4) | -36.51 | -646.56 | 0.0 | -0.14 | 73.08 | 0.0 | 0 | 0 | 0.0 | -44.4 | -443.65 | 0.0 | -36.65 | -694.97 | 0.0 | 0 | 0 | 0.0 | 0.39 | 360.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 6.9 | 20.84 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -529.13 | -552.3 | 0.0 |
| 19Q3 (3) | 6.68 | 136.13 | 0.0 | -0.52 | 1.89 | 0.0 | 0 | 0 | 0.0 | 12.92 | 171.22 | 0.0 | 6.16 | 132.39 | 0.0 | 0 | 0 | 0.0 | -0.15 | 51.61 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 5.71 | 210.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 116.99 | 111.64 | 0.0 |
| 19Q2 (2) | -18.49 | 55.9 | 0.0 | -0.53 | -581.82 | 0.0 | 0 | 0 | 0.0 | -18.14 | 83.68 | 0.0 | -19.02 | 54.52 | 0.0 | 0 | 0 | 0.0 | -0.31 | -229.17 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 1.84 | -80.09 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -1004.89 | -121.45 | 0.0 |
| 19Q1 (1) | -41.93 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -111.18 | 0.0 | 0.0 | -41.82 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -453.79 | 0.0 | 0.0 |
