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) | 356.78 | -52.62 | -314.08 | 0 | -119.3 | 0 | 28.01 | 242.84 | 42.7 | -87.41 | 239.58 | -23.31 | -47.86 | 0 | 9.22 | 4.86 | 19.84 | -93.81 | 63.1 | -80.35 | 224.37 | 15.0 | 10.07 | -3.45 | 119.91 | -16.13 |
| 2022 (9) | 752.96 | -4.54 | -413.75 | 0 | -229.05 | 0 | 8.17 | 0 | 339.21 | -25.56 | 312.42 | 7.07 | -121.15 | 0 | 8.80 | 24.1 | 320.3 | -60.46 | 321.09 | -60.5 | 195.11 | 7.42 | 10.43 | -35.66 | 142.98 | 83.23 |
| 2021 (8) | 788.76 | 89.45 | -333.08 | 0 | -258.92 | 0 | -13.21 | 0 | 455.68 | 426.31 | 291.78 | -3.18 | -53.93 | 0 | 7.09 | -35.71 | 810.0 | 281.72 | 812.95 | 216.21 | 181.64 | 19.32 | 16.21 | 4.24 | 78.03 | -20.37 |
| 2020 (7) | 416.34 | -20.39 | -329.76 | 0 | 44.0 | 0 | 1.63 | -48.09 | 86.58 | -41.84 | 301.35 | 2.21 | -37.11 | 0 | 11.02 | 7.05 | 212.2 | 114.67 | 257.09 | 11.41 | 152.23 | -0.23 | 15.55 | 20.92 | 97.99 | -25.76 |
| 2019 (6) | 522.99 | -5.87 | -374.13 | 0 | -212.26 | 0 | 3.14 | -74.96 | 148.86 | -59.06 | 294.84 | 39.42 | -72.78 | 0 | 10.30 | 62.19 | 98.85 | -66.4 | 230.76 | -56.25 | 152.58 | -4.6 | 12.86 | -30.9 | 132.00 | 67.74 |
| 2018 (5) | 555.59 | 35.05 | -191.97 | 0 | -358.64 | 0 | 12.54 | 0 | 363.62 | 3.78 | 211.47 | 125.4 | -43.0 | 0 | 6.35 | 107.18 | 294.21 | -1.44 | 527.46 | -3.26 | 159.93 | -1.69 | 18.61 | -6.95 | 78.70 | 39.23 |
| 2017 (4) | 411.41 | -11.31 | -61.02 | 0 | -457.08 | 0 | -6.56 | 0 | 350.39 | 1.54 | 93.82 | -7.8 | -41.47 | 0 | 3.06 | -17.09 | 298.5 | 124.72 | 545.21 | 11.63 | 162.68 | 1.52 | 20.0 | 12.23 | 56.52 | -18.79 |
| 2016 (3) | 463.87 | -26.62 | -118.8 | 0 | -271.3 | 0 | -9.01 | 0 | 345.07 | -41.29 | 101.76 | 1.03 | -37.02 | 0 | 3.70 | 10.02 | 132.83 | -28.57 | 488.4 | 36.73 | 160.24 | 1.19 | 17.82 | -10.68 | 69.60 | -41.04 |
| 2015 (2) | 632.15 | 210.9 | -44.44 | 0 | -448.35 | 0 | 15.16 | 960.14 | 587.71 | 8.46 | 100.72 | 61.41 | -26.91 | 0 | 3.36 | 75.24 | 185.97 | 70.02 | 357.21 | 12.54 | 158.36 | 3.33 | 19.95 | 2.31 | 118.04 | 184.58 |
| 2014 (1) | 203.33 | -20.03 | 338.53 | 0 | -451.44 | 0 | 1.43 | 0 | 541.86 | 0 | 62.4 | -36.05 | -38.5 | 0 | 1.92 | -38.89 | 109.38 | -26.15 | 317.42 | 25.6 | 153.26 | 3.95 | 19.5 | 37.91 | 41.48 | -32.41 |
| 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) | 95.91 | 863.61 | 4.61 | -48.61 | 21.47 | 41.55 | -110.73 | -3265.65 | 25.09 | -7.24 | -406.29 | -934.29 | 47.3 | 163.52 | 455.82 | 37.01 | 27.18 | -38.23 | -11.48 | 38.31 | 25.98 | 5.57 | 27.15 | -37.46 | 9.94 | 55.31 | 177.65 | 0.66 | -96.19 | -98.49 | 55.13 | -3.25 | 2.26 | 1.84 | -24.9 | -30.57 | 166.42 | 1117.23 | 81.84 |
| 24Q2 (19) | -12.56 | -124.75 | -124.59 | -61.9 | -54.13 | 5.93 | -3.29 | 94.03 | -127.69 | -1.43 | -193.46 | -109.29 | -74.46 | -803.12 | -405.84 | 29.1 | -22.69 | -39.91 | -18.61 | -137.37 | 12.92 | 4.38 | -31.74 | -42.33 | 6.4 | 169.11 | 331.88 | 17.34 | 39.61 | 84.08 | 56.98 | 7.19 | 5.01 | 2.45 | 68.97 | 7.93 | -16.36 | -121.61 | -121.12 |
| 24Q1 (18) | 50.75 | -51.51 | -53.6 | -40.16 | 53.52 | 48.97 | -55.15 | -264.14 | -224.99 | 1.53 | -89.44 | 229.66 | 10.59 | -41.97 | -65.47 | 37.64 | -37.77 | -46.79 | -7.84 | -169.42 | 2.85 | 6.42 | -33.15 | -40.31 | -9.26 | -207.3 | -189.12 | 12.42 | 780.85 | 43.42 | 53.16 | -18.68 | 4.56 | 1.45 | -22.87 | -55.66 | 75.71 | -50.33 | -56.55 |
| 23Q4 (17) | 104.65 | 14.15 | -42.25 | -86.4 | -3.88 | 11.15 | 33.6 | 122.73 | 187.39 | 14.49 | 2170.0 | 115.3 | 18.25 | 114.45 | -78.27 | 60.49 | 0.95 | -11.29 | -2.91 | 81.24 | 88.21 | 9.60 | 7.78 | 6.7 | 8.63 | 141.06 | -83.44 | 1.41 | -96.77 | 121.33 | 65.37 | 21.26 | 32.44 | 1.88 | -29.06 | -9.18 | 152.42 | 66.53 | -62.3 |
| 23Q3 (16) | 91.68 | 79.48 | -70.98 | -83.17 | -26.4 | 43.6 | -147.82 | -1344.28 | -73.56 | -0.7 | -104.55 | -107.06 | 8.51 | 157.81 | -94.95 | 59.92 | 23.72 | -20.58 | -15.51 | 27.42 | 77.87 | 8.91 | 17.26 | -2.47 | 3.58 | 229.71 | -88.75 | 43.61 | 362.95 | 29.21 | 53.91 | -0.65 | 10.97 | 2.65 | 16.74 | 22.12 | 91.52 | 18.17 | -75.52 |
| 23Q2 (15) | 51.08 | -53.3 | -64.04 | -65.8 | 16.39 | 17.65 | 11.88 | 170.01 | 118.57 | 15.4 | 1405.08 | 100.26 | -14.72 | -147.99 | -123.69 | 48.43 | -31.54 | -26.95 | -21.37 | -164.81 | -34.07 | 7.60 | -29.35 | 8.57 | -2.76 | -126.56 | -102.71 | 9.42 | 8.78 | -93.44 | 54.26 | 6.73 | 11.37 | 2.27 | -30.58 | -9.56 | 77.45 | -55.55 | 6.19 |
| 23Q1 (14) | 109.37 | -39.64 | -3.93 | -78.7 | 19.07 | 11.71 | -16.97 | 55.86 | 59.07 | -1.18 | -117.53 | 92.7 | 30.67 | -63.48 | 24.17 | 70.74 | 3.74 | -30.97 | -8.07 | 67.3 | 22.55 | 10.76 | 19.51 | 7.15 | 10.39 | -80.07 | -92.28 | 8.66 | 231.01 | -94.24 | 50.84 | 3.0 | 4.93 | 3.27 | 57.97 | -11.38 | 174.24 | -56.9 | 210.05 |
| 22Q4 (13) | 181.21 | -42.63 | -22.6 | -97.24 | 34.06 | -5.19 | -38.45 | 54.85 | 48.16 | 6.73 | -32.09 | 347.43 | 83.97 | -50.14 | -40.74 | 68.19 | -9.62 | -18.39 | -24.68 | 64.79 | -108.27 | 9.00 | -1.49 | 16.36 | 52.12 | 63.8 | -72.77 | -6.61 | -119.59 | -103.79 | 49.36 | 1.61 | 5.09 | 2.07 | -4.61 | -44.35 | 404.31 | 8.16 | 289.09 |
| 22Q3 (12) | 315.87 | 122.38 | 5.6 | -147.47 | -84.57 | -80.59 | -85.17 | -33.14 | 57.98 | 9.91 | 28.87 | 278.56 | 168.4 | 171.0 | -22.56 | 75.45 | 13.8 | 0.64 | -70.1 | -339.77 | -475.06 | 9.14 | 30.53 | 33.96 | 31.82 | -68.71 | -85.94 | 33.75 | -76.48 | -85.41 | 48.58 | -0.29 | 5.93 | 2.17 | -13.55 | -49.3 | 373.81 | 412.53 | 251.83 |
| 22Q2 (11) | 142.04 | 24.77 | 26.02 | -79.9 | 10.37 | -11.3 | -63.97 | -54.29 | -412.05 | 7.69 | 147.59 | 249.61 | 62.14 | 151.58 | 51.86 | 66.3 | -35.3 | -5.03 | -15.94 | -52.98 | -57.67 | 7.00 | -30.27 | 4.25 | 101.69 | -24.49 | -55.78 | 143.52 | -4.59 | -37.71 | 48.72 | 0.56 | 8.56 | 2.51 | -31.98 | -38.33 | 72.93 | 29.78 | 80.76 |
| 22Q1 (10) | 113.84 | -51.38 | -20.29 | -89.14 | 3.57 | -2.25 | -41.46 | 44.1 | -1525.88 | -16.16 | -494.12 | -8605.26 | 24.7 | -82.57 | -55.61 | 102.47 | 22.63 | 61.5 | -10.42 | 12.07 | 47.32 | 10.04 | 29.78 | 41.91 | 134.67 | -29.64 | -17.05 | 150.43 | -13.86 | -14.79 | 48.45 | 3.15 | 10.29 | 3.69 | -0.81 | -10.87 | 56.20 | -45.92 | -11.61 |
| 21Q4 (9) | 234.13 | -21.72 | 76.66 | -92.44 | -13.2 | -11.12 | -74.17 | 63.41 | -321.18 | -2.72 | 50.99 | -35.32 | 141.69 | -34.84 | 187.17 | 83.56 | 11.46 | 13.56 | -11.85 | 2.79 | -5.52 | 7.73 | 13.4 | -16.56 | 191.4 | -15.43 | 81.06 | 174.63 | -24.53 | 43.39 | 46.97 | 2.42 | 16.75 | 3.72 | -13.08 | 10.06 | 103.91 | -2.2 | 29.68 |
| 21Q3 (8) | 299.11 | 165.38 | 98.93 | -81.66 | -13.75 | 8.59 | -202.71 | -1088.83 | -174.08 | -5.55 | -7.98 | -159.17 | 217.45 | 431.4 | 256.3 | 74.97 | 7.39 | -6.08 | -12.19 | -20.57 | -6.18 | 6.82 | 1.59 | -42.08 | 226.31 | -1.58 | 405.38 | 231.38 | 0.43 | 123.36 | 45.86 | 2.18 | 21.13 | 4.28 | 5.16 | 12.63 | 106.25 | 163.33 | 2.64 |
| 21Q2 (7) | 112.71 | -21.08 | 35.39 | -71.79 | 17.65 | 14.93 | 20.5 | 903.92 | -59.0 | -5.14 | -2805.26 | 40.92 | 40.92 | -26.46 | 3689.47 | 69.81 | 10.02 | -14.0 | -10.11 | 48.89 | -37.93 | 6.71 | -5.08 | -49.86 | 229.94 | 41.63 | 593.01 | 230.39 | 30.5 | 964.16 | 44.88 | 2.16 | 20.78 | 4.07 | -1.69 | -4.68 | 40.35 | -36.54 | -69.43 |
| 21Q1 (6) | 142.82 | 7.76 | 184.56 | -87.18 | -4.8 | -19.69 | -2.55 | 85.52 | -102.98 | 0.19 | 109.45 | -47.22 | 55.64 | 12.77 | 345.65 | 63.45 | -13.77 | -4.99 | -19.78 | -76.14 | -180.17 | 7.07 | -23.7 | -30.57 | 162.35 | 53.58 | 468.85 | 176.55 | 44.96 | 1654.97 | 43.93 | 9.2 | 18.79 | 4.14 | 22.49 | 0.98 | 63.58 | -20.65 | -35.21 |
| 20Q4 (5) | 132.53 | -11.86 | 66.2 | -83.19 | 6.87 | -36.49 | -17.61 | 76.19 | 61.54 | -2.01 | -121.43 | -74.78 | 49.34 | -19.15 | 162.59 | 73.58 | -7.82 | 5.29 | -11.23 | 2.18 | 44.05 | 9.27 | -21.28 | -4.97 | 105.71 | 136.07 | 217.35 | 121.79 | 17.57 | 193.54 | 40.23 | 6.26 | 9.38 | 3.38 | -11.05 | -0.88 | 80.13 | -22.6 | -17.92 |
| 20Q3 (4) | 150.36 | 80.61 | 0.0 | -89.33 | -5.85 | 0.0 | -73.96 | -247.92 | 0.0 | 9.38 | 207.82 | 0.0 | 61.03 | 5453.51 | 0.0 | 79.82 | -1.66 | 0.0 | -11.48 | -56.62 | 0.0 | 11.77 | -12.06 | 0.0 | 44.78 | 34.96 | 0.0 | 103.59 | 378.48 | 0.0 | 37.86 | 1.88 | 0.0 | 3.8 | -11.01 | 0.0 | 103.52 | -21.56 | 0.0 |
| 20Q2 (3) | 83.25 | 65.87 | 0.0 | -84.39 | -15.86 | 0.0 | 50.0 | -41.56 | 0.0 | -8.7 | -2516.67 | 0.0 | -1.14 | 94.97 | 0.0 | 81.17 | 21.55 | 0.0 | -7.33 | -3.82 | 0.0 | 13.39 | 31.44 | 0.0 | 33.18 | 16.26 | 0.0 | 21.65 | 115.21 | 0.0 | 37.16 | 0.49 | 0.0 | 4.27 | 4.15 | 0.0 | 131.98 | 34.47 | 0.0 |
| 20Q1 (2) | 50.19 | -37.06 | 0.0 | -72.84 | -19.51 | 0.0 | 85.56 | 286.85 | 0.0 | 0.36 | 131.3 | 0.0 | -22.65 | -220.54 | 0.0 | 66.78 | -4.44 | 0.0 | -7.06 | 64.82 | 0.0 | 10.19 | 4.44 | 0.0 | 28.54 | -14.32 | 0.0 | 10.06 | -75.75 | 0.0 | 36.98 | 0.54 | 0.0 | 4.1 | 20.23 | 0.0 | 98.14 | 0.53 | 0.0 |
| 19Q4 (1) | 79.74 | 0.0 | 0.0 | -60.95 | 0.0 | 0.0 | -45.79 | 0.0 | 0.0 | -1.15 | 0.0 | 0.0 | 18.79 | 0.0 | 0.0 | 69.88 | 0.0 | 0.0 | -20.07 | 0.0 | 0.0 | 9.75 | 0.0 | 0.0 | 33.31 | 0.0 | 0.0 | 41.49 | 0.0 | 0.0 | 36.78 | 0.0 | 0.0 | 3.41 | 0.0 | 0.0 | 97.62 | 0.0 | 0.0 |
