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) | 386.9 | 58.94 | -412.69 | 0 | -129.22 | 0 | 16.04 | 0 | -25.79 | 0 | 375.96 | 17.94 | -2.31 | 0 | 10.35 | 45.93 | 35.86 | -80.37 | 16.82 | -90.54 | 320.44 | -6.0 | 2.35 | -9.27 | 113.92 | 143.99 |
| 2022 (9) | 243.43 | -65.86 | -240.53 | 0 | 28.03 | 0 | -41.56 | 0 | 2.9 | -99.47 | 318.78 | 51.33 | 11.67 | 527.42 | 7.09 | 57.65 | 182.65 | -77.1 | 177.84 | -71.34 | 340.91 | 5.02 | 2.59 | -2.26 | 46.69 | -37.93 |
| 2021 (8) | 713.04 | 12.8 | -161.69 | 0 | -485.6 | 0 | 4.42 | -64.04 | 551.35 | 60.51 | 210.65 | -21.44 | 1.86 | 0 | 4.50 | -47.2 | 797.57 | 3373.74 | 620.53 | 6903.72 | 324.62 | -2.36 | 2.65 | 0.38 | 75.23 | -59.06 |
| 2020 (7) | 632.15 | 57.04 | -288.65 | 0 | -330.03 | 0 | 12.29 | 17457.14 | 343.5 | 230.83 | 268.15 | -0.89 | -0.16 | 0 | 8.52 | 15.32 | 22.96 | -81.75 | 8.86 | -89.94 | 332.47 | -5.41 | 2.64 | 1.15 | 183.78 | 101.88 |
| 2019 (6) | 402.54 | -38.17 | -298.71 | 0 | -120.06 | 0 | 0.07 | -99.47 | 103.83 | -66.47 | 270.55 | 44.64 | -2.68 | 0 | 7.39 | 58.24 | 125.78 | -62.54 | 88.1 | -63.97 | 351.47 | 2.89 | 2.61 | -6.79 | 91.04 | -17.65 |
| 2018 (5) | 651.04 | 31.6 | -341.39 | 0 | -296.13 | 0 | 13.15 | 255.41 | 309.65 | 2.13 | 187.05 | -14.25 | 0.43 | -93.59 | 4.67 | -25.73 | 335.79 | 34.74 | 244.54 | 44.65 | 341.61 | -1.07 | 2.8 | -19.31 | 110.54 | 15.71 |
| 2017 (4) | 494.71 | -10.35 | -191.53 | 0 | -335.64 | 0 | 3.7 | 0 | 303.18 | 7.02 | 218.13 | 11.18 | 6.71 | 70.74 | 6.29 | -6.1 | 249.22 | -2.01 | 169.06 | 5.41 | 345.29 | -3.26 | 3.47 | -6.72 | 95.54 | -9.79 |
| 2016 (3) | 551.81 | 11.99 | -268.51 | 0 | -314.92 | 0 | -1.47 | 0 | 283.3 | 198.78 | 196.19 | -21.9 | 3.93 | 122.03 | 6.69 | -24.03 | 254.32 | 213.36 | 160.38 | 110.89 | 356.92 | 1.64 | 3.72 | 9.41 | 105.91 | -7.45 |
| 2015 (2) | 492.75 | -23.55 | -397.93 | 0 | -34.37 | 0 | 20.93 | -68.18 | 94.82 | -67.08 | 251.19 | -18.89 | 1.77 | -16.51 | 8.81 | 4.28 | 81.16 | -72.73 | 76.05 | -65.64 | 351.16 | -0.68 | 3.4 | -7.86 | 114.43 | 2.72 |
| 2014 (1) | 644.53 | 18.77 | -356.52 | 0 | -295.64 | 0 | 65.78 | 76.21 | 288.01 | 0 | 309.7 | -48.99 | 2.12 | 0 | 8.45 | -51.59 | 297.62 | 21.22 | 221.32 | 38.48 | 353.55 | 12.79 | 3.69 | 25.94 | 111.40 | -2.24 |
| 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) | 83.99 | -47.36 | -8.66 | -101.97 | -2.16 | -20.77 | -36.43 | 20.48 | 8.65 | -31.34 | -654.69 | -552.92 | -17.98 | -130.09 | -339.1 | 107.23 | -1.91 | 28.17 | -3.99 | -1073.17 | -272.9 | 12.52 | 8.35 | 32.09 | -12.23 | -193.79 | -147.57 | -0.81 | -106.12 | 88.48 | 80.71 | 2.58 | 3.46 | 0.51 | 10.87 | -16.39 | 104.45 | -39.53 | -18.68 |
| 24Q2 (19) | 159.57 | 376.47 | 66.98 | -99.81 | -21.84 | 2.63 | -45.81 | -152.07 | -376.8 | 5.65 | 166.86 | -21.2 | 59.76 | 223.39 | 959.86 | 109.32 | 21.12 | 24.45 | 0.41 | 28.12 | 191.11 | 11.56 | 20.07 | 25.49 | 13.04 | 69.57 | -9.32 | 13.24 | 106.55 | 33.33 | 78.68 | -0.83 | -2.14 | 0.46 | 0.0 | -19.3 | 172.73 | 344.65 | 64.31 |
| 24Q1 (18) | 33.49 | -73.58 | -53.9 | -81.92 | 31.79 | 22.45 | 87.97 | 282.32 | 252.62 | -8.45 | -306.6 | -409.52 | -48.43 | -828.27 | -46.76 | 90.26 | -24.59 | 6.5 | 0.32 | -89.26 | 108.49 | 9.63 | -28.91 | 3.77 | 7.69 | -71.18 | 3057.69 | 6.41 | -69.72 | 188.41 | 79.34 | 0.44 | -4.44 | 0.46 | -17.86 | -23.33 | 38.85 | -69.13 | -59.15 |
| 23Q4 (17) | 126.75 | 37.85 | -28.86 | -120.1 | -42.25 | -135.91 | -48.25 | -20.99 | 72.72 | 4.09 | 185.21 | 180.51 | 6.65 | -11.57 | -94.77 | 119.7 | 43.08 | 64.92 | 2.98 | 378.5 | -66.7 | 13.54 | 42.81 | 77.95 | 26.68 | 640.08 | 138.23 | 21.17 | 401.14 | 142.26 | 78.99 | 1.26 | -6.58 | 0.56 | -8.2 | -11.11 | 125.84 | -2.02 | -75.22 |
| 23Q3 (16) | 91.95 | -3.78 | 377.38 | -84.43 | 17.64 | -22.65 | -39.88 | -340.97 | -152.05 | -4.8 | -166.95 | 74.39 | 7.52 | 208.2 | 107.37 | 83.66 | -4.76 | -10.42 | -1.07 | -137.78 | -141.31 | 9.48 | 2.94 | 6.95 | -4.94 | -134.35 | 50.4 | -7.03 | -170.8 | -136.26 | 78.01 | -2.97 | -6.88 | 0.61 | 7.02 | -3.17 | 128.44 | 22.18 | 502.13 |
| 23Q2 (15) | 95.56 | 31.55 | 474.75 | -102.51 | 2.96 | -177.2 | 16.55 | 128.71 | -86.84 | 7.17 | 162.64 | 181.66 | -6.95 | 78.94 | 88.88 | 87.84 | 3.65 | 57.53 | -0.45 | 88.06 | -130.2 | 9.21 | -0.71 | 120.77 | 14.38 | 5630.77 | -88.73 | 9.93 | 236.97 | -90.15 | 80.4 | -3.17 | -6.28 | 0.57 | -5.0 | -13.64 | 105.13 | 10.54 | 872.12 |
| 23Q1 (14) | 72.64 | -59.23 | -41.37 | -105.64 | -107.5 | -18.5 | -57.64 | 67.41 | -11401.96 | 2.73 | 153.74 | 130.47 | -33.0 | -125.93 | -194.96 | 84.75 | 16.77 | -12.67 | -3.77 | -142.12 | -175.18 | 9.28 | 21.92 | 10.14 | -0.26 | 99.63 | -100.19 | -7.25 | 85.53 | -106.73 | 83.03 | -1.8 | -4.34 | 0.6 | -4.76 | -9.09 | 95.10 | -81.28 | 49.81 |
| 22Q4 (13) | 178.18 | 637.5 | -20.73 | -50.91 | 26.05 | 1.43 | -176.85 | -330.81 | -51.85 | -5.08 | 72.89 | -173.2 | 127.27 | 224.79 | -26.48 | 72.58 | -22.28 | 33.2 | 8.95 | 245.56 | 1588.68 | 7.61 | -14.16 | 80.83 | -69.78 | -600.6 | -132.22 | -50.1 | -358.38 | -128.54 | 84.55 | 0.93 | 4.69 | 0.63 | 0.0 | -7.35 | 507.92 | 1690.27 | 480.73 |
| 22Q3 (12) | -33.15 | -30.0 | -126.3 | -68.84 | -86.15 | -434.47 | 76.62 | -39.07 | 164.27 | -18.74 | -113.44 | -291.23 | -101.99 | -63.24 | -190.14 | 93.39 | 67.49 | 93.07 | 2.59 | 73.83 | 191.01 | 8.87 | 112.48 | 130.17 | -9.96 | -107.8 | -104.01 | 19.39 | -80.77 | -90.19 | 83.77 | -2.35 | 2.7 | 0.63 | -4.55 | -5.97 | -31.94 | -134.59 | -170.91 |
| 22Q2 (11) | -25.5 | -120.58 | -109.43 | -36.98 | 58.52 | -1.82 | 125.75 | 24556.86 | 156.86 | -8.78 | 2.01 | -343.43 | -62.48 | -279.8 | -126.68 | 55.76 | -42.55 | 4.87 | 1.49 | 208.76 | 60.22 | 4.17 | -50.47 | -9.4 | 127.65 | -5.27 | -38.51 | 100.84 | -6.38 | -35.83 | 85.79 | -1.16 | 6.81 | 0.66 | 0.0 | 0.0 | -13.62 | -121.45 | -111.99 |
| 22Q1 (10) | 123.9 | -44.88 | 35.03 | -89.15 | -72.6 | -46.51 | 0.51 | 100.44 | 101.77 | -8.96 | -229.11 | -311.32 | 34.75 | -79.93 | 12.42 | 97.05 | 78.11 | 77.68 | -1.37 | -358.49 | -179.59 | 8.42 | 100.16 | 50.86 | 134.75 | -37.77 | 7.89 | 107.71 | -38.64 | 19.32 | 86.8 | 7.48 | 5.91 | 0.66 | -2.94 | 1.54 | 63.48 | -27.42 | 19.61 |
| 21Q4 (9) | 224.77 | 78.35 | 2.2 | -51.65 | -301.01 | 40.13 | -116.46 | 2.32 | -5.4 | 6.94 | 244.89 | 2068.75 | 173.12 | 53.0 | 29.51 | 54.49 | 12.65 | -15.18 | 0.53 | -40.45 | 260.61 | 4.21 | 9.26 | -42.61 | 216.55 | -12.87 | 269.1 | 175.55 | -11.15 | 234.64 | 80.76 | -0.99 | -1.88 | 0.68 | 1.49 | -1.45 | 87.46 | 94.18 | -46.13 |
| 21Q3 (8) | 126.03 | -53.41 | -30.02 | -12.88 | 64.54 | 72.18 | -119.22 | 46.09 | 11.53 | -4.79 | -141.92 | -756.16 | 113.15 | -51.68 | -15.43 | 48.37 | -9.03 | -33.5 | 0.89 | -4.3 | 74.51 | 3.85 | -16.37 | -59.41 | 248.55 | 19.74 | 16135.48 | 197.57 | 25.73 | 2934.58 | 81.57 | 1.56 | -1.14 | 0.67 | 1.52 | -5.63 | 45.04 | -60.35 | -80.93 |
| 21Q2 (7) | 270.48 | 194.77 | 136.06 | -36.32 | 40.31 | 63.19 | -221.15 | -668.68 | -466.33 | -1.98 | -146.7 | -123.29 | 234.16 | 657.55 | 1371.78 | 53.17 | -2.65 | -13.73 | 0.93 | 289.8 | 647.06 | 4.61 | -17.52 | -45.74 | 207.58 | 66.21 | 2101.74 | 157.14 | 74.08 | 1216.05 | 80.32 | -2.0 | -3.61 | 0.66 | 1.54 | 3.12 | 113.59 | 114.01 | -30.71 |
| 21Q1 (6) | 91.76 | -58.28 | -21.93 | -60.85 | 29.47 | -6.01 | -28.77 | 73.96 | 37.1 | 4.24 | 1225.0 | 54.74 | 30.91 | -76.88 | -48.6 | 54.62 | -14.98 | -21.44 | -0.49 | -48.48 | -206.25 | 5.58 | -23.85 | -37.43 | 124.89 | 112.87 | 624.97 | 90.27 | 72.07 | 500.13 | 81.96 | -0.43 | -2.79 | 0.65 | -5.8 | 8.33 | 53.08 | -67.31 | -71.84 |
| 20Q4 (5) | 219.94 | 22.13 | 65.88 | -86.27 | -86.33 | -49.85 | -110.49 | 18.0 | -41.96 | 0.32 | -56.16 | 101.6 | 133.67 | -0.09 | 78.18 | 64.24 | -11.69 | -22.97 | -0.33 | -164.71 | -108.03 | 7.33 | -22.73 | -25.76 | 58.67 | 3885.16 | 1092.72 | 52.46 | 852.65 | 1093.56 | 82.31 | -0.24 | -2.52 | 0.69 | -2.82 | 18.97 | 162.37 | -31.25 | -2.35 |
| 20Q3 (4) | 180.09 | 57.17 | 0.0 | -46.3 | 53.08 | 0.0 | -134.75 | -245.07 | 0.0 | 0.73 | -91.41 | 0.0 | 133.79 | 740.92 | 0.0 | 72.74 | 18.03 | 0.0 | 0.51 | 400.0 | 0.0 | 9.49 | 11.81 | 0.0 | -1.55 | 85.05 | 0.0 | -6.97 | 50.5 | 0.0 | 82.51 | -0.98 | 0.0 | 0.71 | 10.94 | 0.0 | 236.18 | 44.06 | 0.0 |
| 20Q2 (3) | 114.58 | -2.52 | 0.0 | -98.67 | -71.9 | 0.0 | -39.05 | 14.63 | 0.0 | 8.5 | 210.22 | 0.0 | 15.91 | -73.55 | 0.0 | 61.63 | -11.36 | 0.0 | -0.17 | -6.25 | 0.0 | 8.49 | -4.88 | 0.0 | -10.37 | 56.41 | 0.0 | -14.08 | 37.59 | 0.0 | 83.33 | -1.16 | 0.0 | 0.64 | 6.67 | 0.0 | 163.94 | -13.03 | 0.0 |
| 20Q1 (2) | 117.54 | -11.35 | 0.0 | -57.4 | 0.3 | 0.0 | -45.74 | 41.23 | 0.0 | 2.74 | 113.72 | 0.0 | 60.14 | -19.83 | 0.0 | 69.53 | -16.63 | 0.0 | -0.16 | -103.89 | 0.0 | 8.92 | -9.66 | 0.0 | -23.79 | -302.54 | 0.0 | -22.56 | -327.27 | 0.0 | 84.31 | -0.15 | 0.0 | 0.6 | 3.45 | 0.0 | 188.52 | 13.37 | 0.0 |
| 19Q4 (1) | 132.59 | 0.0 | 0.0 | -57.57 | 0.0 | 0.0 | -77.83 | 0.0 | 0.0 | -19.97 | 0.0 | 0.0 | 75.02 | 0.0 | 0.0 | 83.4 | 0.0 | 0.0 | 4.11 | 0.0 | 0.0 | 9.88 | 0.0 | 0.0 | -5.91 | 0.0 | 0.0 | -5.28 | 0.0 | 0.0 | 84.44 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 166.28 | 0.0 | 0.0 |
