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) | 731.32 | 16.5 | -616.18 | 0 | -74.67 | 0 | -11.61 | 0 | 115.14 | -69.39 | 254.41 | 23.6 | 6.67 | 0 | 4.38 | 11.63 | 286.41 | -1.3 | 183.36 | 6.8 | 375.86 | 12.34 | 12.05 | 27.38 | 128.02 | 5.18 |
| 2022 (9) | 627.72 | 11.39 | -251.62 | 0 | -238.5 | 0 | 1.56 | 0 | 376.1 | 13.11 | 205.83 | 22.58 | -4.03 | 0 | 3.92 | 10.59 | 290.17 | 2.2 | 171.68 | -13.64 | 334.58 | 3.52 | 9.46 | 4.53 | 121.72 | 14.7 |
| 2021 (8) | 563.53 | -8.7 | -231.03 | 0 | -330.42 | 0 | -7.27 | 0 | 332.5 | -27.66 | 167.91 | 2.93 | -6.66 | 0 | 3.55 | -2.76 | 283.92 | -4.67 | 198.79 | -7.72 | 323.2 | 1.65 | 9.05 | -0.22 | 106.12 | -6.74 |
| 2020 (7) | 617.2 | 4.84 | -157.55 | 0 | -383.8 | 0 | -2.34 | 0 | 459.65 | 28.42 | 163.13 | 10.49 | 7.58 | 0 | 3.65 | 10.65 | 297.84 | 0.53 | 215.42 | 13.34 | 317.94 | 2.16 | 9.07 | 1.8 | 113.78 | -1.39 |
| 2019 (6) | 588.71 | 36.6 | -230.77 | 0 | -407.71 | 0 | 0.47 | -87.98 | 357.94 | -34.17 | 147.64 | -2.68 | -4.36 | 0 | 3.30 | -6.27 | 296.28 | 9.79 | 190.07 | 8.97 | 311.21 | 67.16 | 8.91 | -1.11 | 115.39 | -1.04 |
| 2018 (5) | 430.97 | -7.24 | 112.77 | 0 | -293.69 | 0 | 3.91 | 0 | 543.74 | 45.65 | 151.71 | -5.31 | 10.74 | 1434.29 | 3.52 | -12.24 | 269.86 | 20.7 | 174.42 | -56.23 | 186.17 | 2.02 | 9.01 | 27.62 | 116.60 | 47.57 |
| 2017 (4) | 464.62 | -16.32 | -91.3 | 0 | -408.44 | 0 | -3.58 | 0 | 373.32 | -16.96 | 160.22 | -1.14 | 0.7 | 0 | 4.01 | 2.2 | 223.57 | 6.0 | 398.45 | 174.28 | 182.49 | -5.25 | 7.06 | -7.11 | 79.02 | -50.84 |
| 2016 (3) | 555.26 | 9.14 | -105.69 | 0 | -323.12 | 0 | -3.5 | 0 | 449.57 | 79.09 | 162.06 | -20.38 | -4.01 | 0 | 3.92 | -19.84 | 210.91 | -2.53 | 145.27 | 2.97 | 192.61 | 0.17 | 7.6 | 2.56 | 160.72 | 7.65 |
| 2015 (2) | 508.77 | 56.5 | -257.74 | 0 | -241.27 | 0 | -8.93 | 0 | 251.03 | 0 | 203.54 | -31.09 | -6.42 | 0 | 4.89 | -30.73 | 216.38 | 27.51 | 141.08 | 26.8 | 192.29 | 5.13 | 7.41 | 9.94 | 149.30 | 38.18 |
| 2014 (1) | 325.1 | 7.13 | -340.23 | 0 | 49.37 | 18.96 | -2.07 | 0 | -15.13 | 0 | 295.39 | -17.44 | -13.13 | 0 | 7.06 | -16.5 | 169.69 | -6.19 | 111.26 | -12.83 | 182.9 | 16.33 | 6.74 | 11.4 | 108.04 | 3.58 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 259.41 | 15.08 | -23.57 | -114.8 | 23.04 | 8.36 | -104.51 | -75.09 | 44.54 | -4.37 | -227.03 | -77.64 | 144.61 | 89.63 | -32.48 | 76.54 | 3.18 | 23.23 | -50.46 | -1345.85 | -4445.95 | 4.28 | -6.51 | 13.68 | 109.61 | 19.84 | 15.62 | 60.92 | 3.1 | 9.39 | 105.38 | 2.79 | 5.03 | 3.56 | -8.95 | -3.52 | 152.72 | 12.14 | -28.14 |
| 24Q2 (19) | 225.42 | 154.19 | 13.81 | -149.16 | -95.31 | 52.3 | -59.69 | 7.87 | -134.9 | 3.44 | 135.61 | 23.3 | 76.26 | 519.5 | 166.52 | 74.18 | -26.37 | 17.02 | -3.49 | 38.12 | -193.82 | 4.58 | -27.9 | -0.82 | 91.46 | 5.32 | 16.41 | 59.09 | 6.78 | -4.75 | 102.52 | 0.73 | 18.44 | 3.91 | 8.61 | 58.94 | 136.19 | 146.82 | 3.87 |
| 24Q1 (18) | 88.68 | -45.97 | 198.49 | -76.37 | 31.57 | -14.7 | -64.79 | 3.39 | -761.12 | -9.66 | -260.73 | 46.15 | 12.31 | -76.56 | 133.39 | 100.75 | 68.03 | 46.1 | -5.64 | -171.85 | -17.5 | 6.35 | 55.86 | 20.93 | 86.84 | 92.04 | 28.04 | 55.34 | 254.29 | 10.66 | 101.78 | -1.69 | 19.11 | 3.6 | 4.65 | 46.34 | 55.18 | -58.79 | 156.14 |
| 23Q4 (17) | 164.12 | -51.65 | -11.71 | -111.61 | 10.9 | -181.2 | -67.06 | 64.41 | 39.58 | 6.01 | 344.31 | 1326.53 | 52.51 | -75.48 | -64.08 | 59.96 | -3.46 | 13.82 | 7.85 | 807.21 | 341.01 | 4.07 | 8.2 | -0.81 | 45.22 | -52.3 | -8.52 | 15.62 | -71.95 | -38.86 | 103.53 | 3.19 | 20.73 | 3.44 | -6.78 | 39.27 | 133.88 | -37.01 | -18.06 |
| 23Q3 (16) | 339.43 | 71.38 | 61.68 | -125.27 | 59.94 | -70.44 | -188.43 | -210.17 | -22.68 | -2.46 | -188.17 | -144.01 | 214.16 | 286.79 | 56.96 | 62.11 | -2.02 | 3.04 | -1.11 | -129.84 | -9.9 | 3.76 | -18.43 | -11.5 | 94.8 | 20.66 | 5.37 | 55.69 | -10.24 | 0.78 | 100.33 | 15.91 | 19.73 | 3.69 | 50.0 | 57.02 | 212.53 | 62.1 | 43.15 |
| 23Q2 (15) | 198.06 | 566.64 | -6.18 | -312.71 | -369.68 | -346.47 | 171.03 | 1645.2 | 687.13 | 2.79 | 115.55 | 166.59 | -114.65 | -210.96 | -181.28 | 63.39 | -8.08 | 62.25 | 3.72 | 177.5 | 182.12 | 4.61 | -12.09 | 54.14 | 78.57 | 15.85 | 10.35 | 62.04 | 24.06 | 27.84 | 86.56 | 1.3 | 1.43 | 2.46 | 0.0 | 4.68 | 131.11 | 508.66 | -15.39 |
| 23Q1 (14) | 29.71 | -84.02 | 42.91 | -66.58 | -67.75 | 2.65 | 9.8 | 108.83 | -82.25 | -17.94 | -3561.22 | -2860.0 | -36.87 | -125.22 | 22.54 | 68.96 | 30.9 | 28.2 | -4.8 | -369.66 | -1677.78 | 5.25 | 27.85 | 21.18 | 67.82 | 37.2 | -14.76 | 50.01 | 95.73 | 18.12 | 85.45 | -0.35 | 7.24 | 2.46 | -0.4 | 7.42 | 21.54 | -86.82 | 28.8 |
| 22Q4 (13) | 185.89 | -11.46 | -15.86 | -39.69 | 46.0 | 38.57 | -110.99 | 27.74 | 29.27 | -0.49 | -108.77 | 86.83 | 146.2 | 7.15 | -6.48 | 52.68 | -12.61 | 1.8 | 1.78 | 276.24 | -60.44 | 4.10 | -3.46 | -8.16 | 49.43 | -45.06 | -5.69 | 25.55 | -53.76 | -24.36 | 85.75 | 2.33 | 6.46 | 2.47 | 5.11 | 8.33 | 163.39 | 10.06 | -13.76 |
| 22Q3 (12) | 209.94 | -0.55 | 23.23 | -73.5 | -4.94 | -41.92 | -153.6 | -427.29 | 8.3 | 5.59 | 233.41 | 7.71 | 136.44 | -3.28 | 15.06 | 60.28 | 54.29 | 52.96 | -1.01 | 77.7 | 90.83 | 4.25 | 42.06 | 34.79 | 89.97 | 26.36 | 1.71 | 55.26 | 13.87 | -3.31 | 83.8 | -1.8 | 3.48 | 2.35 | 0.0 | 3.98 | 148.46 | -4.2 | 22.34 |
| 22Q2 (11) | 211.1 | 915.39 | 32.51 | -70.04 | -2.41 | -109.95 | -29.13 | -152.75 | 32.83 | -4.19 | -744.62 | -59.32 | 141.06 | 396.34 | 12.0 | 39.07 | -27.37 | 10.24 | -4.53 | -1577.78 | -527.36 | 2.99 | -30.89 | -0.9 | 71.2 | -10.51 | 3.5 | 48.53 | 14.62 | -9.81 | 85.34 | 7.1 | 5.61 | 2.35 | 2.62 | 4.44 | 154.97 | 826.61 | 33.14 |
| 22Q1 (10) | 20.79 | -90.59 | 61.04 | -68.39 | -5.85 | 15.84 | 55.22 | 135.19 | 47.77 | 0.65 | 117.47 | 110.62 | -47.6 | -130.45 | 30.36 | 53.79 | 3.94 | 30.24 | -0.27 | -106.0 | 77.5 | 4.33 | -3.11 | 21.08 | 79.56 | 51.8 | 7.14 | 42.34 | 25.34 | -21.67 | 79.68 | -1.08 | -1.45 | 2.29 | 0.44 | 1.78 | 16.72 | -91.17 | 77.67 |
| 21Q4 (9) | 220.94 | 29.68 | 94.08 | -64.61 | -24.75 | -975.47 | -156.91 | 6.33 | -27.95 | -3.72 | -171.68 | -248.8 | 156.33 | 31.84 | 28.96 | 51.75 | 31.31 | 3.65 | 4.5 | 140.83 | -39.19 | 4.47 | 41.68 | -4.66 | 52.41 | -40.75 | 25.56 | 33.78 | -40.89 | -4.66 | 80.55 | -0.53 | -0.64 | 2.28 | 0.88 | -0.87 | 189.47 | 56.13 | 97.72 |
| 21Q3 (8) | 170.37 | 6.94 | -26.89 | -51.79 | -55.25 | -18.27 | -167.51 | -286.23 | 27.0 | 5.19 | 297.34 | 0 | 118.58 | -5.85 | -37.34 | 39.41 | 11.2 | -1.75 | -11.02 | -1139.62 | -656.57 | 3.15 | 4.45 | -3.98 | 88.46 | 28.59 | -10.84 | 57.15 | 6.21 | -20.23 | 80.98 | 0.21 | 1.35 | 2.26 | 0.44 | 0.0 | 121.35 | 4.26 | -19.91 |
| 21Q2 (7) | 159.31 | 1134.0 | -7.02 | -33.36 | 58.95 | 60.69 | -43.37 | -216.06 | -1235.34 | -2.63 | 57.03 | 3.31 | 125.95 | 284.27 | 45.66 | 35.44 | -14.19 | 7.56 | 1.06 | 188.33 | 148.62 | 3.02 | -15.56 | 1.24 | 68.79 | -7.37 | -18.93 | 53.81 | -0.44 | -15.49 | 80.81 | -0.05 | 3.31 | 2.25 | 0.0 | 0.0 | 116.40 | 1136.53 | -2.08 |
| 21Q1 (6) | 12.91 | -88.66 | -86.96 | -81.26 | -1201.08 | -123.92 | 37.37 | 130.47 | 205.15 | -6.12 | -344.8 | -251.72 | -68.35 | -156.39 | -208.98 | 41.3 | -17.28 | 2.89 | -1.2 | -116.22 | -424.32 | 3.58 | -23.7 | -3.5 | 74.26 | 77.91 | 3.07 | 54.05 | 52.55 | 20.97 | 80.85 | -0.27 | 2.68 | 2.25 | -2.17 | 0.0 | 9.41 | -90.18 | -88.05 |
| 20Q4 (5) | 113.84 | -51.15 | 11.58 | 7.38 | 116.85 | 179.61 | -122.63 | 46.56 | -1.2 | 2.5 | 0 | 447.22 | 121.22 | -35.94 | 30.68 | 49.93 | 24.48 | 66.6 | 7.4 | 273.74 | 371.06 | 4.69 | 42.68 | 63.65 | 41.74 | -57.93 | 2.48 | 35.43 | -50.54 | 25.91 | 81.07 | 1.46 | 0.26 | 2.3 | 1.77 | -1.71 | 95.82 | -36.76 | 4.57 |
| 20Q3 (4) | 233.03 | 36.01 | 0.0 | -43.79 | 48.4 | 0.0 | -229.46 | -6106.81 | 0.0 | 0 | 100.0 | 0.0 | 189.24 | 118.85 | 0.0 | 40.11 | 21.73 | 0.0 | 1.98 | 190.83 | 0.0 | 3.29 | 10.14 | 0.0 | 99.21 | 16.92 | 0.0 | 71.64 | 12.52 | 0.0 | 79.9 | 2.15 | 0.0 | 2.26 | 0.44 | 0.0 | 151.51 | 27.47 | 0.0 |
| 20Q2 (3) | 171.33 | 73.04 | 0.0 | -84.86 | -133.84 | 0.0 | 3.82 | 110.75 | 0.0 | -2.72 | -56.32 | 0.0 | 86.47 | 37.87 | 0.0 | 32.95 | -17.91 | 0.0 | -2.18 | -689.19 | 0.0 | 2.98 | -19.51 | 0.0 | 84.85 | 17.77 | 0.0 | 63.67 | 42.5 | 0.0 | 78.22 | -0.66 | 0.0 | 2.25 | 0.0 | 0.0 | 118.86 | 50.87 | 0.0 |
| 20Q1 (2) | 99.01 | -2.96 | 0.0 | -36.29 | -291.48 | 0.0 | -35.54 | 70.67 | 0.0 | -1.74 | -141.67 | 0.0 | 62.72 | -32.38 | 0.0 | 40.14 | 33.93 | 0.0 | 0.37 | 113.55 | 0.0 | 3.71 | 29.4 | 0.0 | 72.05 | 76.9 | 0.0 | 44.68 | 58.78 | 0.0 | 78.74 | -2.62 | 0.0 | 2.25 | -3.85 | 0.0 | 78.79 | -14.03 | 0.0 |
| 19Q4 (1) | 102.03 | 0.0 | 0.0 | -9.27 | 0.0 | 0.0 | -121.17 | 0.0 | 0.0 | -0.72 | 0.0 | 0.0 | 92.76 | 0.0 | 0.0 | 29.97 | 0.0 | 0.0 | -2.73 | 0.0 | 0.0 | 2.86 | 0.0 | 0.0 | 40.73 | 0.0 | 0.0 | 28.14 | 0.0 | 0.0 | 80.86 | 0.0 | 0.0 | 2.34 | 0.0 | 0.0 | 91.64 | 0.0 | 0.0 |
