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) | 337.51 | 446.04 | -428.78 | 0 | -125.11 | 0 | 7.39 | 0 | -91.27 | 0 | 247.26 | 5.41 | 8.83 | 0 | 22.62 | 9.86 | 100.3 | 763.17 | 79.98 | 47.97 | 82.67 | 10.61 | 10.18 | -2.4 | 195.28 | 339.86 |
| 2022 (9) | 61.81 | -67.42 | -165.9 | 0 | 60.41 | -82.44 | -3.67 | 0 | -104.09 | 0 | 234.58 | 41.71 | -6.96 | 0 | 20.59 | 33.15 | 11.62 | -94.13 | 54.05 | -73.32 | 74.74 | 13.19 | 10.43 | 126.74 | 44.40 | -36.07 |
| 2021 (8) | 189.72 | -39.35 | -132.91 | 0 | 343.95 | 0 | 7.59 | 0 | 56.81 | 326.82 | 165.53 | 72.93 | -7.41 | 0 | 15.46 | 84.77 | 197.86 | -36.87 | 202.56 | -19.3 | 66.03 | -3.52 | 4.6 | 9.26 | 69.45 | -28.14 |
| 2020 (7) | 312.79 | 7.07 | -299.48 | 0 | -37.82 | 0 | -2.39 | 0 | 13.31 | -92.5 | 95.72 | 16.7 | -9.04 | 0 | 8.37 | 25.29 | 313.42 | 3.93 | 250.99 | 3.67 | 68.44 | -0.94 | 4.21 | -2.09 | 96.65 | 4.38 |
| 2019 (6) | 292.13 | 31.88 | -114.66 | 0 | -116.41 | 0 | -1.65 | 0 | 177.47 | 0 | 82.02 | 89.95 | -43.56 | 0 | 6.68 | 92.75 | 301.57 | 7.01 | 242.11 | 14.31 | 69.09 | 12.71 | 4.3 | 11.11 | 92.59 | 15.78 |
| 2018 (5) | 221.51 | 79.93 | -355.72 | 0 | 362.28 | 0 | 3.45 | 3.29 | -134.21 | 0 | 43.18 | 183.52 | 1.34 | -73.15 | 3.47 | 123.71 | 281.81 | 101.83 | 211.81 | 178.92 | 61.3 | 0.81 | 3.87 | 1.04 | 79.97 | -8.68 |
| 2017 (4) | 123.11 | -34.34 | 10.56 | 1820.0 | -148.92 | 0 | 3.34 | 115.48 | 133.67 | -28.92 | 15.23 | -49.17 | 4.99 | 0 | 1.55 | -53.69 | 139.63 | 7.13 | 75.94 | 19.44 | 60.81 | -7.7 | 3.83 | -4.96 | 87.57 | -37.65 |
| 2016 (3) | 187.5 | -13.84 | 0.55 | 0 | -288.96 | 0 | 1.55 | -87.63 | 188.05 | 35.0 | 29.96 | 9.86 | -6.66 | 0 | 3.35 | 14.91 | 130.34 | 34.73 | 63.58 | 10.08 | 65.88 | -6.18 | 4.03 | 1.51 | 140.46 | -14.84 |
| 2015 (2) | 217.63 | 9.33 | -78.33 | 0 | -50.47 | 0 | 12.53 | 559.47 | 139.3 | -17.52 | 27.27 | -26.32 | 8.09 | 62.78 | 2.91 | -6.93 | 96.74 | -51.28 | 57.76 | -46.66 | 70.22 | 10.91 | 3.97 | 15.07 | 164.93 | 45.05 |
| 2014 (1) | 199.05 | -9.42 | -30.16 | 0 | -117.31 | 0 | 1.9 | 0 | 168.89 | -18.51 | 37.01 | 31.94 | 4.97 | 0 | 3.13 | 29.46 | 198.58 | 11.71 | 108.29 | 8.0 | 63.31 | -7.43 | 3.45 | 2.99 | 113.71 | -10.99 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 57.47 | 25.34 | 24.07 | -125.26 | -7.73 | 31.25 | 20.37 | -90.86 | 141.46 | 12.64 | 434.39 | 234.75 | -67.79 | 3.73 | 50.11 | 62.53 | -32.75 | 23.21 | -0.73 | -219.67 | -308.57 | 16.05 | -55.92 | -12.52 | 43.25 | 260.42 | 28.41 | 22.67 | 15.9 | -36.0 | 32.97 | 25.6 | 60.99 | 4.36 | 41.1 | 75.81 | 95.78 | 2.15 | 20.72 |
| 24Q1 (19) | 45.85 | -66.77 | -47.65 | -116.27 | -2.47 | 39.34 | 222.76 | 482.68 | 425.05 | -3.78 | -204.71 | -129.03 | -70.42 | -387.43 | 32.35 | 92.98 | 31.12 | 17.4 | 0.61 | -91.94 | 222.0 | 36.40 | 45.51 | 20.85 | 12.0 | -65.06 | 622.89 | 19.56 | 8.55 | 39.02 | 26.25 | 26.08 | 30.21 | 3.09 | 9.19 | 22.62 | 93.76 | -71.68 | -60.66 |
| 23Q4 (18) | 137.97 | 110.22 | 353.7 | -113.47 | -293.73 | -105.38 | -58.21 | -214.7 | -139.94 | 3.61 | 2478.57 | 285.13 | 24.5 | -80.27 | 198.63 | 70.91 | 52.79 | 23.3 | 7.57 | 440.71 | 252.93 | 25.01 | 45.54 | 50.73 | 34.34 | 12.15 | 47.07 | 18.02 | 44.51 | -27.54 | 20.82 | -1.79 | 2.87 | 2.83 | 20.43 | -7.52 | 331.10 | 81.72 | 424.47 |
| 23Q3 (17) | 65.63 | 41.69 | 281.57 | 58.57 | 132.15 | 153.32 | 50.75 | 203.3 | 193.18 | 0.14 | 101.49 | 143.75 | 124.2 | 191.4 | 234.05 | 46.41 | -8.55 | -23.17 | 1.4 | 300.0 | 135.9 | 17.19 | -6.3 | -11.45 | 30.62 | -9.09 | 387.58 | 12.47 | -64.79 | -17.42 | 21.2 | 3.52 | 12.29 | 2.35 | -5.24 | 8.8 | 182.20 | 129.64 | 282.84 |
| 23Q2 (16) | 46.32 | -47.12 | 649.47 | -182.2 | 4.95 | -2254.01 | -49.13 | 28.31 | -200.99 | -9.38 | -172.04 | -366.67 | -135.88 | -30.53 | -740.32 | 50.75 | -35.92 | -18.51 | 0.35 | 170.0 | -25.53 | 18.34 | -39.1 | -25.85 | 33.68 | 1928.92 | 267.73 | 35.42 | 151.74 | 1636.27 | 20.48 | 1.59 | 12.34 | 2.48 | -1.59 | -24.16 | 79.34 | -66.71 | 321.56 |
| 23Q1 (15) | 87.59 | 188.03 | 285.01 | -191.69 | -246.95 | -2910.7 | -68.53 | -182.48 | -466.27 | 13.02 | 767.69 | 2034.43 | -104.1 | -319.08 | -452.05 | 79.2 | 37.72 | 45.62 | -0.5 | 89.9 | -138.17 | 30.12 | 81.49 | 27.21 | 1.66 | -92.89 | -20.19 | 14.07 | -43.43 | 16.86 | 20.16 | -0.4 | 16.0 | 2.52 | -17.65 | 22.33 | 238.34 | 277.54 | 229.8 |
| 22Q4 (14) | 30.41 | 76.8 | -53.78 | -55.25 | 49.7 | 34.05 | -24.26 | -240.15 | -107.34 | -1.95 | -509.38 | -54.76 | -24.84 | 73.19 | -38.15 | 57.51 | -4.8 | -19.15 | -4.95 | -26.92 | -1025.0 | 16.60 | -14.5 | -29.69 | 23.35 | 271.82 | -50.1 | 24.87 | 64.7 | -54.11 | 20.24 | 7.2 | 41.34 | 3.06 | 41.67 | 70.95 | 63.13 | 32.65 | -32.53 |
| 22Q3 (13) | 17.2 | 304.03 | 5633.33 | -109.85 | -1319.25 | 13.69 | 17.31 | -64.42 | -67.24 | -0.32 | 84.08 | -111.35 | -92.65 | -472.97 | 27.03 | 60.41 | -3.0 | 133.88 | -3.9 | -929.79 | 71.57 | 19.41 | -21.53 | 102.0 | 6.28 | 131.27 | -83.71 | 15.1 | 640.2 | -62.1 | 18.88 | 3.57 | 0.53 | 2.16 | -33.94 | 122.68 | 47.59 | 232.9 | 9353.5 |
| 22Q2 (12) | -8.43 | -137.05 | -116.09 | -7.74 | -213.49 | -130.7 | 48.65 | 160.02 | 324.5 | -2.01 | -429.51 | -132.58 | -16.17 | -154.68 | -120.84 | 62.28 | 14.51 | 58.51 | 0.47 | -64.12 | -30.88 | 24.74 | 4.48 | 76.19 | -20.08 | -1065.38 | -128.51 | 2.04 | -83.06 | -97.29 | 18.23 | 4.89 | 16.41 | 3.27 | 58.74 | 267.42 | -35.81 | -149.55 | -162.8 |
| 22Q1 (11) | 22.75 | -65.42 | -68.07 | 6.82 | 108.14 | -87.12 | 18.71 | -94.34 | 204.47 | 0.61 | 148.41 | 535.71 | 29.57 | 264.46 | -76.19 | 54.39 | -23.53 | 85.76 | 1.31 | 397.73 | -78.38 | 23.68 | 0.31 | 78.2 | 2.08 | -95.55 | -95.06 | 12.04 | -77.79 | -63.72 | 17.38 | 21.37 | 0.64 | 2.06 | 15.08 | 116.84 | 72.27 | -22.77 | -47.85 |
| 21Q4 (10) | 65.79 | 21830.0 | -40.31 | -83.77 | 34.18 | -160.88 | 330.68 | 525.81 | 2248.67 | -1.26 | -144.68 | 41.67 | -17.98 | 85.84 | -123.02 | 71.13 | 175.38 | 105.58 | -0.44 | 96.79 | 97.07 | 23.60 | 145.63 | 119.1 | 46.79 | 21.34 | -44.99 | 54.2 | 36.04 | -19.01 | 14.32 | -23.75 | -18.77 | 1.79 | 84.54 | 51.69 | 93.57 | 18486.38 | -27.22 |
| 21Q3 (9) | 0.3 | -99.43 | -98.35 | -127.27 | -604.84 | -1175.82 | 52.84 | 343.84 | 129.6 | 2.82 | -54.29 | 187.76 | -126.97 | -263.62 | -522.39 | 25.83 | -34.26 | 14.04 | -13.72 | -2117.65 | -512.5 | 9.61 | -31.56 | 26.46 | 38.56 | -45.26 | -57.4 | 39.84 | -47.11 | -46.69 | 18.78 | 19.92 | 10.15 | 0.97 | 8.99 | -1.02 | 0.50 | -99.12 | -97.44 |
| 21Q2 (8) | 52.39 | -26.46 | -51.61 | 25.21 | -52.37 | 161.23 | -21.67 | -20.99 | -111.61 | 6.17 | 4507.14 | 1769.7 | 77.6 | -37.51 | 15.67 | 39.29 | 34.19 | 115.76 | 0.68 | -88.78 | 423.08 | 14.04 | 5.67 | 134.86 | 70.44 | 67.4 | -24.46 | 75.33 | 126.97 | -5.07 | 15.66 | -9.32 | -6.67 | 0.89 | -6.32 | -15.24 | 57.02 | -58.85 | -48.82 |
| 21Q1 (7) | 71.24 | -35.37 | -6.36 | 52.93 | 264.84 | 122.24 | -17.91 | -16.37 | 41.39 | -0.14 | 93.52 | 90.97 | 124.17 | 58.97 | 176.67 | 29.28 | -15.38 | 44.52 | 6.06 | 140.4 | -24.91 | 13.29 | 23.33 | 44.11 | 42.08 | -50.52 | -5.65 | 33.19 | -50.4 | 10.63 | 17.27 | -2.04 | 1.65 | 0.95 | -19.49 | -5.0 | 138.57 | 7.78 | -12.59 |
| 20Q4 (6) | 110.22 | 504.61 | -1.44 | -32.11 | -371.43 | -820.06 | -15.39 | 91.38 | 61.04 | -2.16 | -320.41 | -31.71 | 78.11 | 159.85 | -27.9 | 34.6 | 52.76 | 90.42 | -15.0 | -569.64 | -1014.63 | 10.77 | 41.77 | 108.81 | 85.05 | -6.04 | -8.17 | 66.92 | -10.45 | 3.08 | 17.63 | 3.4 | 4.44 | 1.18 | 20.41 | -11.94 | 128.57 | 554.19 | -4.42 |
| 20Q3 (5) | 18.23 | -83.16 | -59.06 | 11.83 | 128.73 | 167.22 | -178.51 | -195.65 | -8.16 | 0.98 | 196.97 | 84.91 | 30.06 | -55.19 | 11.62 | 22.65 | 24.38 | -10.23 | -2.24 | -1823.08 | 47.17 | 7.60 | 27.12 | -7.13 | 90.52 | -2.93 | 11.52 | 74.73 | -5.82 | 14.3 | 17.05 | 1.61 | -8.19 | 0.98 | -6.67 | -9.26 | 19.65 | -82.36 | -62.47 |
| 20Q2 (4) | 108.26 | 42.3 | 0.0 | -41.17 | 82.7 | 0.0 | 186.63 | 710.7 | 0.0 | 0.33 | 121.29 | 0.0 | 67.09 | 141.43 | 0.0 | 18.21 | -10.12 | 0.0 | 0.13 | -98.39 | 0.0 | 5.98 | -35.16 | 0.0 | 93.25 | 109.08 | 0.0 | 79.35 | 164.5 | 0.0 | 16.78 | -1.24 | 0.0 | 1.05 | 5.0 | 0.0 | 111.40 | -29.73 | 0.0 |
| 20Q1 (3) | 76.08 | -31.97 | 0.0 | -238.03 | -6720.34 | 0.0 | -30.56 | 22.63 | 0.0 | -1.55 | 5.49 | 0.0 | -161.95 | -249.48 | 0.0 | 20.26 | 11.5 | 0.0 | 8.07 | 392.07 | 0.0 | 9.22 | 78.71 | 0.0 | 44.6 | -51.85 | 0.0 | 30.0 | -53.79 | 0.0 | 16.99 | 0.65 | 0.0 | 1.0 | -25.37 | 0.0 | 158.53 | 17.86 | 0.0 |
| 19Q4 (2) | 111.83 | 151.13 | 0.0 | -3.49 | 80.17 | 0.0 | -39.5 | 76.07 | 0.0 | -1.64 | -409.43 | 0.0 | 108.34 | 302.3 | 0.0 | 18.17 | -27.98 | 0.0 | 1.64 | 138.68 | 0.0 | 5.16 | -36.94 | 0.0 | 92.62 | 14.11 | 0.0 | 64.92 | -0.7 | 0.0 | 16.88 | -9.1 | 0.0 | 1.34 | 24.07 | 0.0 | 134.51 | 156.84 | 0.0 |
| 19Q3 (1) | 44.53 | 0.0 | 0.0 | -17.6 | 0.0 | 0.0 | -165.04 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 26.93 | 0.0 | 0.0 | 25.23 | 0.0 | 0.0 | -4.24 | 0.0 | 0.0 | 8.18 | 0.0 | 0.0 | 81.17 | 0.0 | 0.0 | 65.38 | 0.0 | 0.0 | 18.57 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 52.37 | 0.0 | 0.0 |
