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) | 710.86 | 52.78 | -335.02 | 0 | -104.78 | 0 | 27.18 | -9.34 | 375.84 | 72.32 | 278.3 | 27.52 | 0.7 | 0 | 6.94 | 22.19 | 409.5 | -1.18 | 333.93 | 2.23 | 175.77 | 17.02 | 40.13 | 2.48 | 129.29 | 43.38 |
| 2022 (9) | 465.29 | 64.3 | -247.19 | 0 | -197.39 | 0 | 29.98 | 489.0 | 218.1 | 1086.62 | 218.24 | -5.22 | -7.11 | 0 | 5.68 | -22.43 | 414.39 | 32.12 | 326.66 | 21.91 | 150.2 | 11.53 | 39.16 | 6.3 | 90.17 | 39.93 |
| 2021 (8) | 283.19 | -39.55 | -264.81 | 0 | -83.37 | 0 | 5.09 | 147.09 | 18.38 | -93.38 | 230.27 | 29.09 | -2.72 | 0 | 7.32 | 15.93 | 313.65 | -0.19 | 267.96 | 5.14 | 134.67 | 12.0 | 36.84 | -4.21 | 64.44 | -43.12 |
| 2020 (7) | 468.5 | 11.78 | -191.05 | 0 | -88.26 | 0 | 2.06 | 54.89 | 277.45 | 1906.15 | 178.38 | 5.76 | 3.33 | 0 | 6.31 | 0.35 | 314.26 | 61.91 | 254.85 | 10.24 | 120.24 | 10.18 | 38.46 | 25.15 | 113.29 | 0.29 |
| 2019 (6) | 419.11 | 77.05 | -405.28 | 0 | -164.46 | 0 | 1.33 | 0 | 13.83 | -88.47 | 168.66 | 48.72 | -4.89 | 0 | 6.29 | 31.46 | 194.09 | 6.84 | 231.18 | 27.07 | 109.13 | 22.08 | 30.73 | 39.43 | 112.96 | 39.98 |
| 2018 (5) | 236.72 | -12.23 | -116.76 | 0 | -105.17 | 0 | -7.16 | 0 | 119.96 | 3.04 | 113.41 | -11.94 | 1.51 | 0 | 4.78 | -16.94 | 181.67 | -8.13 | 181.93 | -1.02 | 89.39 | 7.99 | 22.04 | 17.23 | 80.69 | -14.61 |
| 2017 (4) | 269.69 | -12.72 | -153.27 | 0 | -62.31 | 0 | 8.61 | 588.8 | 116.42 | -25.13 | 128.79 | 59.43 | -2.7 | 0 | 5.76 | 52.86 | 197.74 | -5.05 | 183.81 | -2.22 | 82.78 | 13.51 | 18.8 | 2.23 | 94.50 | -14.58 |
| 2016 (3) | 309.0 | -0.51 | -153.5 | 0 | -82.04 | 0 | 1.25 | 0 | 155.5 | 108.05 | 80.78 | 1.3 | 0.86 | -69.06 | 3.77 | -3.85 | 208.26 | 1.6 | 187.98 | 0.44 | 72.93 | 5.54 | 18.39 | 23.84 | 110.63 | -3.43 |
| 2015 (2) | 310.59 | 11.58 | -235.85 | 0 | -306.52 | 0 | -20.23 | 0 | 74.74 | -59.43 | 79.74 | 44.14 | 2.78 | 198.92 | 3.92 | 35.06 | 204.99 | -10.17 | 187.15 | -9.61 | 69.1 | 4.49 | 14.85 | 45.16 | 114.57 | 16.65 |
| 2014 (1) | 278.35 | 9.49 | -94.11 | 0 | -74.58 | 0 | 10.3 | 0 | 184.24 | 12.65 | 55.32 | -37.31 | 0.93 | 0 | 2.90 | -41.77 | 228.19 | 16.97 | 207.04 | 16.47 | 66.13 | -8.5 | 10.23 | -8.25 | 98.22 | 0.91 |
| 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) | 192.65 | 14.21 | 26.46 | -68.49 | 13.29 | 51.29 | 20.42 | 219.07 | 118.88 | -4.15 | -210.37 | -26.52 | 124.16 | 38.43 | 959.39 | 66.7 | -6.86 | -19.69 | 1.54 | 320.0 | 160.63 | 5.94 | -14.13 | -22.84 | 164.23 | 25.05 | 38.04 | 123.39 | 24.03 | 31.78 | 54.01 | 3.83 | 18.94 | 8.33 | -19.75 | -16.87 | 103.73 | -0.46 | 1.49 |
| 24Q2 (19) | 168.68 | 12.02 | 11.64 | -78.99 | 35.72 | -23.83 | -17.15 | -153.56 | 30.14 | 3.76 | 149.34 | -6.47 | 89.69 | 223.91 | 2.74 | 71.61 | -1.88 | 6.72 | -0.7 | -156.91 | -149.65 | 6.92 | -13.4 | 3.74 | 131.33 | 77.59 | 27.72 | 99.48 | 72.59 | 22.08 | 52.02 | 8.71 | 21.26 | 10.38 | -1.52 | 6.68 | 104.20 | -19.71 | -7.5 |
| 24Q1 (18) | 150.58 | -38.35 | -7.73 | -122.89 | -99.66 | -77.97 | 32.02 | -20.9 | 354.53 | -7.62 | -132.86 | -334.46 | 27.69 | -84.84 | -70.59 | 72.98 | 10.13 | 17.94 | 1.23 | 59.74 | 16.04 | 7.99 | 20.65 | 19.95 | 73.95 | -28.65 | -12.04 | 57.64 | -35.76 | -16.56 | 47.85 | 2.59 | 17.22 | 10.54 | 0.0 | 7.11 | 129.78 | -21.94 | -4.78 |
| 23Q4 (17) | 244.24 | 60.33 | 49.33 | -61.55 | 56.23 | 2.72 | 40.48 | 137.44 | 133.17 | 23.19 | 807.01 | -10.32 | 182.69 | 1458.79 | 82.16 | 66.27 | -20.2 | 16.12 | 0.77 | 130.31 | 106.18 | 6.63 | -14.0 | 22.67 | 103.64 | -12.89 | -3.83 | 89.73 | -4.17 | 13.44 | 46.64 | 2.71 | 17.16 | 10.54 | 5.19 | 5.19 | 166.25 | 62.67 | 31.05 |
| 23Q3 (16) | 152.34 | 0.83 | 29.32 | -140.62 | -120.44 | -68.0 | -108.13 | -340.45 | -98.22 | -3.28 | -181.59 | -139.42 | 11.72 | -86.58 | -65.63 | 83.05 | 23.77 | 21.15 | -2.54 | -280.14 | -134.7 | 7.70 | 15.45 | 19.41 | 118.97 | 15.7 | -12.12 | 93.63 | 14.9 | -15.41 | 45.41 | 5.85 | 20.04 | 10.02 | 2.98 | -1.28 | 102.20 | -9.28 | 37.66 |
| 23Q2 (15) | 151.09 | -7.42 | 32.57 | -63.79 | 7.62 | -15.67 | -24.55 | -95.15 | -461.03 | 4.02 | 23.69 | 137.02 | 87.3 | -7.28 | 48.42 | 67.1 | 8.44 | 30.82 | 1.41 | 33.02 | 327.42 | 6.67 | 0.14 | 17.09 | 102.83 | 22.31 | 6.5 | 81.49 | 17.96 | 6.83 | 42.9 | 5.1 | 15.51 | 9.73 | -1.12 | 3.07 | 112.65 | -17.35 | 21.44 |
| 23Q1 (14) | 163.2 | -0.22 | 133.31 | -69.05 | -9.14 | -53.21 | -12.58 | 89.69 | 54.4 | 3.25 | -87.43 | -78.1 | 94.15 | -6.12 | 278.42 | 61.88 | 8.43 | 49.72 | 1.06 | 108.51 | 178.52 | 6.66 | 23.38 | 33.08 | 84.07 | -21.99 | 12.56 | 69.08 | -12.67 | 14.01 | 40.82 | 2.54 | 15.25 | 9.84 | -1.8 | 3.14 | 136.30 | 7.44 | 105.66 |
| 22Q4 (13) | 163.56 | 38.85 | 210.42 | -63.27 | 24.41 | 23.38 | -122.05 | -123.74 | -816.29 | 25.86 | 1987.59 | 1579.22 | 100.29 | 194.11 | 435.53 | 57.07 | -16.75 | 16.28 | -12.45 | -270.08 | -500.32 | 5.40 | -16.28 | -7.81 | 107.77 | -20.39 | 47.53 | 79.1 | -28.54 | 26.4 | 39.81 | 5.23 | 13.65 | 10.02 | -1.28 | 5.81 | 126.86 | 70.87 | 157.81 |
| 22Q3 (12) | 117.8 | 3.36 | 99.53 | -83.7 | -51.77 | -46.53 | -54.55 | -902.21 | -123.57 | -1.37 | 87.38 | -129.15 | 34.1 | -42.03 | 1676.04 | 68.55 | 33.65 | 8.76 | 7.32 | 1280.65 | 373.13 | 6.45 | 13.21 | -18.47 | 135.38 | 40.22 | 74.06 | 110.69 | 45.11 | 73.79 | 37.83 | 1.86 | 10.52 | 10.15 | 7.52 | 12.53 | 74.24 | -19.97 | 34.48 |
| 22Q2 (11) | 113.97 | 62.93 | 93.5 | -55.15 | -22.37 | 11.01 | 6.8 | 124.65 | 155.06 | -10.86 | -173.18 | -1148.28 | 58.82 | 136.41 | 2015.96 | 51.29 | 24.1 | -15.96 | -0.62 | 54.07 | 60.51 | 5.70 | 13.81 | -26.44 | 96.55 | 29.27 | 9.97 | 76.28 | 25.9 | 0.5 | 37.14 | 4.86 | 13.09 | 9.44 | -1.05 | 2.05 | 92.76 | 39.98 | 85.83 |
| 22Q1 (10) | 69.95 | 32.76 | -37.86 | -45.07 | 45.42 | 28.63 | -27.59 | -107.13 | 17.15 | 14.84 | 863.64 | 5400.0 | 24.88 | 183.24 | -49.65 | 41.33 | -15.79 | -27.67 | -1.35 | -143.41 | 14.01 | 5.01 | -14.53 | -36.48 | 74.69 | 2.25 | -0.43 | 60.59 | -3.18 | -7.92 | 35.42 | 1.11 | 8.72 | 9.54 | 0.74 | 4.95 | 66.27 | 34.68 | -36.72 |
| 21Q4 (9) | 52.69 | -10.76 | -73.21 | -82.58 | -44.57 | -49.52 | -13.32 | 45.41 | 78.62 | 1.54 | -67.23 | -25.24 | -29.89 | -1656.77 | -121.14 | 49.08 | -22.13 | -2.98 | 3.11 | 216.04 | 10466.67 | 5.86 | -25.96 | -9.03 | 73.05 | -6.08 | -24.95 | 62.58 | -1.74 | -15.79 | 35.03 | 2.34 | 14.93 | 9.47 | 4.99 | 1.72 | 49.21 | -10.87 | -71.45 |
| 21Q3 (8) | 59.04 | 0.24 | -32.56 | -57.12 | 7.83 | -34.69 | -24.4 | -97.57 | -58.85 | 4.7 | 640.23 | -26.91 | 1.92 | 162.54 | -95.75 | 63.03 | 3.28 | 57.38 | -2.68 | -70.7 | -246.45 | 7.91 | 2.14 | 53.49 | 77.78 | -11.41 | -25.56 | 63.69 | -16.09 | -24.09 | 34.23 | 4.23 | 9.68 | 9.02 | -2.49 | -7.3 | 55.21 | 10.6 | -21.28 |
| 21Q2 (7) | 58.9 | -47.67 | -37.91 | -61.97 | 1.87 | -24.19 | -12.35 | 62.91 | 72.25 | -0.87 | -210.71 | 46.3 | -3.07 | -106.21 | -106.83 | 61.03 | 6.81 | 29.99 | -1.57 | 0.0 | -155.67 | 7.75 | -1.71 | 16.66 | 87.8 | 17.05 | -5.23 | 75.9 | 15.35 | -0.09 | 32.84 | 0.8 | 11.28 | 9.25 | 1.76 | -3.04 | 49.92 | -52.34 | -39.47 |
| 21Q1 (6) | 112.56 | -42.76 | 25.85 | -63.15 | -14.34 | -45.14 | -33.3 | 46.56 | -198.14 | -0.28 | -113.59 | 94.19 | 49.41 | -65.06 | 7.58 | 57.14 | 12.95 | 40.08 | -1.57 | -5133.33 | -21.71 | 7.88 | 22.4 | 7.6 | 75.01 | -22.93 | 279.03 | 65.8 | -11.45 | 218.34 | 32.58 | 6.89 | 12.19 | 9.09 | -2.36 | -8.09 | 104.74 | -39.23 | -30.21 |
| 20Q4 (5) | 196.65 | 124.61 | 7.03 | -55.23 | -30.23 | -30.08 | -62.31 | -305.66 | 57.09 | 2.06 | -67.96 | 98.08 | 141.42 | 213.29 | 0.11 | 50.59 | 26.32 | 12.25 | -0.03 | -101.64 | -102.38 | 6.44 | 24.91 | -2.56 | 97.33 | -6.84 | 80.88 | 74.31 | -11.43 | 46.11 | 30.48 | -2.34 | 5.47 | 9.31 | -4.32 | 7.88 | 172.35 | 145.76 | -17.09 |
| 20Q3 (4) | 87.55 | -7.71 | 0.0 | -42.41 | 15.01 | 0.0 | -15.36 | 65.49 | 0.0 | 6.43 | 496.91 | 0.0 | 45.14 | 0.4 | 0.0 | 40.05 | -14.7 | 0.0 | 1.83 | -35.11 | 0.0 | 5.16 | -22.37 | 0.0 | 104.48 | 12.77 | 0.0 | 83.9 | 10.44 | 0.0 | 31.21 | 5.76 | 0.0 | 9.73 | 1.99 | 0.0 | 70.13 | -14.97 | 0.0 |
| 20Q2 (3) | 94.86 | 6.06 | 0.0 | -49.9 | -14.69 | 0.0 | -44.51 | -231.18 | 0.0 | -1.62 | 66.39 | 0.0 | 44.96 | -2.11 | 0.0 | 46.95 | 15.1 | 0.0 | 2.82 | 318.6 | 0.0 | 6.64 | -9.35 | 0.0 | 92.65 | 368.17 | 0.0 | 75.97 | 267.54 | 0.0 | 29.51 | 1.62 | 0.0 | 9.54 | -3.54 | 0.0 | 82.47 | -45.04 | 0.0 |
| 20Q1 (2) | 89.44 | -51.32 | 0.0 | -43.51 | -2.47 | 0.0 | 33.93 | 123.37 | 0.0 | -4.82 | -563.46 | 0.0 | 45.93 | -67.49 | 0.0 | 40.79 | -9.5 | 0.0 | -1.29 | -202.38 | 0.0 | 7.33 | 10.85 | 0.0 | 19.79 | -63.22 | 0.0 | 20.67 | -59.36 | 0.0 | 29.04 | 0.48 | 0.0 | 9.89 | 14.6 | 0.0 | 150.07 | -27.8 | 0.0 |
| 19Q4 (1) | 183.73 | 0.0 | 0.0 | -42.46 | 0.0 | 0.0 | -145.21 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 141.27 | 0.0 | 0.0 | 45.07 | 0.0 | 0.0 | 1.26 | 0.0 | 0.0 | 6.61 | 0.0 | 0.0 | 53.81 | 0.0 | 0.0 | 50.86 | 0.0 | 0.0 | 28.9 | 0.0 | 0.0 | 8.63 | 0.0 | 0.0 | 207.86 | 0.0 | 0.0 |
