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) | 4455.53 | 306.13 | -1378.74 | 0 | -1606.38 | 0 | -90.9 | 0 | 3076.79 | 378.74 | 1117.45 | 14.1 | -89.7 | 0 | 1.81 | 22.71 | 1665.28 | -4.18 | 1420.98 | 0.43 | 786.72 | 11.42 | 57.34 | -2.03 | 196.71 | 290.78 |
| 2022 (9) | 1097.08 | 0 | -454.4 | 0 | -878.72 | 0 | 426.88 | 150.27 | 642.68 | 0 | 979.35 | 6.11 | 46.66 | 0 | 1.48 | -4.02 | 1737.88 | 16.67 | 1414.83 | 1.55 | 706.08 | 0.69 | 58.53 | 9.28 | 50.34 | 0 |
| 2021 (8) | -982.12 | 0 | -920.83 | 0 | 242.81 | 0 | 170.57 | 76.06 | -1902.95 | 0 | 922.96 | 40.91 | -256.92 | 0 | 1.54 | 25.96 | 1489.59 | 34.41 | 1393.2 | 36.86 | 701.25 | 15.05 | 53.56 | 28.72 | -45.72 | 0 |
| 2020 (7) | 3776.24 | 52.26 | 345.86 | -51.0 | -251.18 | 0 | 96.88 | 685.73 | 4122.1 | 29.38 | 655.0 | -15.51 | 0.85 | -93.34 | 1.22 | -15.75 | 1108.27 | -3.54 | 1017.95 | -11.72 | 609.52 | -6.43 | 41.61 | 123.11 | 226.25 | 66.31 |
| 2019 (6) | 2480.18 | 0 | 705.84 | -1.19 | -2180.95 | 0 | 12.33 | 0 | 3186.02 | 918.71 | 775.21 | 18.29 | 12.76 | 0 | 1.45 | 17.21 | 1148.97 | -15.61 | 1153.09 | -10.66 | 651.44 | 11.91 | 18.65 | 8.75 | 136.04 | 0 |
| 2018 (5) | -401.56 | 0 | 714.31 | 0 | 1189.7 | -18.65 | -17.48 | 0 | 312.75 | 0 | 655.33 | 8.53 | -2.39 | 0 | 1.24 | -3.51 | 1361.47 | 20.94 | 1290.65 | -6.97 | 582.11 | -2.55 | 17.15 | 35.68 | -21.25 | 0 |
| 2017 (4) | -393.41 | 0 | -649.91 | 0 | 1462.4 | 181.53 | -21.64 | 0 | -1043.32 | 0 | 603.85 | 13.5 | 1.19 | 0 | 1.28 | 5.11 | 1125.7 | -35.65 | 1387.34 | -6.68 | 597.37 | -4.28 | 12.64 | 43.8 | -19.70 | 0 |
| 2016 (3) | 1740.21 | -28.19 | -2121.34 | 0 | 519.45 | 0 | -300.69 | 0 | -381.13 | 0 | 532.04 | -25.02 | -77.27 | 0 | 1.22 | -22.9 | 1749.4 | 6.5 | 1486.63 | 1.22 | 624.08 | -11.27 | 8.79 | -5.08 | 82.10 | -26.09 |
| 2015 (2) | 2423.23 | 27.09 | -657.4 | 0 | -1911.78 | 0 | 54.03 | -76.7 | 1765.83 | 37.5 | 709.6 | 157.43 | -1.01 | 0 | 1.58 | 141.98 | 1642.69 | 14.72 | 1468.67 | 12.51 | 703.31 | 1.34 | 9.26 | 11.7 | 111.09 | 16.97 |
| 2014 (1) | 1906.76 | 10.38 | -622.5 | 0 | -1582.18 | 0 | 231.85 | 0 | 1284.26 | -7.5 | 275.65 | -37.91 | -8.81 | 0 | 0.65 | -41.75 | 1431.91 | 30.99 | 1305.35 | 22.34 | 694.03 | -4.52 | 8.29 | -10.48 | 94.97 | -0.87 |
| 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) | -624.2 | -344.42 | -194.54 | -1531.45 | -64.9 | -321.34 | -439.93 | 9.69 | 7.12 | -65.88 | -268.92 | 7.55 | -2155.65 | -220.14 | -826.27 | 329.98 | 10.31 | 37.45 | -3.97 | 63.88 | -121.28 | 1.78 | -7.77 | 14.37 | 547.71 | 22.79 | 18.68 | 493.25 | 40.75 | 14.37 | 207.52 | 10.71 | -0.36 | 8.7 | 17.09 | -44.73 | -87.98 | -287.87 | -187.32 |
| 24Q2 (19) | 255.38 | 39.96 | -68.0 | -928.73 | -1168.37 | -556.58 | -487.12 | 44.55 | -295.18 | 39.0 | 261.96 | 352.92 | -673.35 | -349.94 | -202.55 | 299.14 | -9.84 | 33.08 | -10.99 | 26.68 | 79.2 | 1.93 | -23.01 | 11.96 | 446.04 | 21.37 | 44.23 | 350.45 | 59.23 | 6.19 | 187.45 | -3.74 | -5.07 | 7.43 | -6.19 | -48.01 | 46.83 | 8.49 | -68.21 |
| 24Q1 (18) | 182.47 | -88.55 | -87.0 | 86.93 | 110.5 | 288.12 | -878.41 | -56.55 | -6.97 | -24.08 | -152.14 | 52.22 | 269.4 | -64.85 | -80.15 | 331.79 | -17.39 | 32.19 | -14.99 | 70.82 | -240.75 | 2.51 | 15.57 | 46.02 | 367.51 | -24.89 | -9.31 | 220.09 | -58.59 | 71.61 | 194.73 | -2.92 | 7.95 | 7.92 | -35.56 | -47.27 | 43.16 | -79.84 | -90.04 |
| 23Q4 (17) | 1594.0 | 141.41 | 1110.79 | -827.61 | -127.7 | -923.89 | -561.11 | -18.47 | 62.29 | 46.18 | 164.8 | -29.03 | 766.39 | 158.21 | 1408.05 | 401.61 | 67.29 | 34.96 | -51.37 | -375.29 | -274.69 | 2.17 | 39.39 | 43.05 | 489.3 | 6.02 | 10.62 | 531.45 | 23.23 | 32.93 | 200.59 | -3.69 | 0.15 | 12.29 | -21.92 | -12.9 | 214.15 | 112.54 | 899.09 |
| 23Q3 (16) | 660.28 | -17.26 | 2.18 | -363.47 | -156.96 | -708.73 | -473.65 | -289.79 | 43.05 | -71.26 | -362.13 | -183.44 | 296.81 | -54.8 | -57.95 | 240.07 | 6.8 | 5.37 | 18.66 | 135.31 | -62.48 | 1.56 | -9.72 | 19.26 | 461.5 | 49.23 | -4.94 | 431.28 | 30.69 | 11.27 | 208.28 | 5.48 | 57.72 | 15.74 | 10.15 | 11.87 | 100.76 | -31.6 | -16.77 |
| 23Q2 (15) | 798.06 | -43.13 | 368.48 | -141.45 | -206.1 | -345.91 | 249.57 | 130.39 | -64.4 | -15.42 | 69.4 | -107.36 | 656.61 | -51.61 | 373.9 | 224.79 | -10.44 | -19.23 | -52.84 | -596.15 | -559.48 | 1.72 | 0.4 | -6.53 | 309.25 | -23.69 | -30.25 | 330.01 | 157.32 | -0.88 | 197.46 | 9.46 | -7.91 | 14.29 | -4.86 | -9.9 | 147.31 | -66.02 | 379.11 |
| 23Q1 (14) | 1403.19 | 965.85 | 127.6 | -46.21 | 42.83 | 90.58 | -821.19 | 44.81 | -211.0 | -50.4 | -177.46 | -175.26 | 1356.98 | 2570.17 | 979.37 | 250.99 | -15.65 | 42.92 | 10.65 | 177.68 | 1338.37 | 1.72 | 13.22 | 37.56 | 405.23 | -8.39 | 10.51 | 128.25 | -67.92 | -56.45 | 180.39 | -9.94 | 13.22 | 15.02 | 6.45 | 3.66 | 433.54 | 1922.6 | 229.32 |
| 22Q4 (13) | 131.65 | -79.63 | -57.63 | -80.83 | -235.37 | 74.36 | -1487.87 | -78.89 | -651.87 | 65.07 | -23.81 | -22.03 | 50.82 | -92.8 | 1214.47 | 297.57 | 30.6 | -14.67 | -13.71 | -127.57 | 89.95 | 1.52 | 16.21 | -17.85 | 442.33 | -8.89 | -16.1 | 399.79 | 3.15 | -9.95 | 200.29 | 51.67 | -10.09 | 14.11 | 0.28 | 2.47 | 21.43 | -82.3 | -53.06 |
| 22Q3 (12) | 646.17 | 317.38 | 222.99 | 59.71 | 3.81 | 116.17 | -831.73 | -218.63 | -273.6 | 85.4 | -59.22 | 100.33 | 705.88 | 394.45 | 178.89 | 227.84 | -18.14 | 14.35 | 49.73 | 332.43 | 145.43 | 1.30 | -29.24 | -7.97 | 485.49 | 9.5 | 34.14 | 387.59 | 16.41 | 4.8 | 132.06 | -38.41 | -5.14 | 14.07 | -11.29 | 4.92 | 121.07 | 329.39 | 220.39 |
| 22Q2 (11) | -297.25 | -148.21 | -152.1 | 57.52 | 111.72 | 139.66 | 701.09 | -5.23 | 354.48 | 209.43 | 212.72 | 707.05 | -239.73 | -290.69 | -156.34 | 278.32 | 58.49 | 45.45 | 11.5 | 1437.21 | 184.06 | 1.84 | 47.75 | 30.2 | 443.37 | 20.91 | 36.52 | 332.94 | 13.05 | 11.8 | 214.41 | 34.58 | 31.49 | 15.86 | 9.45 | 23.42 | -52.78 | -140.09 | -143.82 |
| 22Q1 (10) | 616.52 | 98.42 | 146.08 | -490.8 | -55.67 | -438.33 | 739.79 | 473.84 | 212.02 | 66.97 | -19.76 | 261.41 | 125.72 | 2857.02 | 108.8 | 175.61 | -49.64 | -4.37 | -0.86 | 99.37 | -132.45 | 1.25 | -32.39 | -8.47 | 366.69 | -30.45 | 33.0 | 294.5 | -33.66 | 4.57 | 159.32 | -28.48 | -9.59 | 14.49 | 5.23 | 7.17 | 131.65 | 188.31 | 146.38 |
| 21Q4 (9) | 310.72 | 159.14 | -80.9 | -315.28 | 14.64 | -225.33 | -197.89 | -141.3 | -190.08 | 83.46 | 95.78 | 415.06 | -4.56 | 99.49 | -100.24 | 348.73 | 75.02 | 111.39 | -136.41 | -24.61 | -1434.42 | 1.85 | 30.19 | 124.72 | 527.2 | 45.66 | 2.46 | 443.95 | 20.04 | -3.44 | 222.77 | 60.02 | 38.69 | 13.77 | 2.68 | 37.84 | 45.66 | 145.41 | -82.31 |
| 21Q3 (8) | -525.39 | -192.09 | -143.92 | -369.34 | -154.65 | -291.29 | 479.1 | 273.9 | 205.35 | 42.63 | 64.28 | -49.59 | -894.73 | -310.29 | -181.19 | 199.25 | 4.13 | 18.01 | -109.47 | -700.22 | -653.72 | 1.42 | 0.11 | 8.42 | 361.93 | 11.44 | 11.78 | 369.84 | 24.19 | 19.86 | 139.21 | -14.63 | -4.78 | 13.41 | 4.36 | 33.17 | -100.56 | -183.5 | -139.07 |
| 21Q2 (7) | 570.51 | 142.64 | 254.55 | -145.04 | -59.09 | -136.71 | -275.5 | -216.2 | -192.8 | 25.95 | 40.04 | -9.68 | 425.47 | 129.77 | 1538.94 | 191.35 | 4.2 | 10.63 | -13.68 | -616.23 | -635.48 | 1.42 | 3.87 | -7.63 | 324.77 | 17.8 | 44.54 | 297.8 | 5.75 | 30.16 | 163.06 | -7.47 | 4.34 | 12.85 | -4.96 | 21.34 | 120.43 | 142.43 | 229.09 |
| 21Q1 (6) | -1337.96 | -182.24 | -201.2 | -91.17 | -136.24 | 55.83 | 237.1 | 7.92 | 175.76 | 18.53 | 169.95 | -69.33 | -1429.13 | -176.08 | -228.09 | 183.63 | 11.31 | 23.88 | 2.65 | 129.81 | 132.4 | 1.36 | 66.0 | -14.56 | 275.7 | -46.42 | 509.28 | 281.62 | -38.75 | 1251.34 | 176.22 | 9.71 | 20.36 | 13.52 | 35.34 | 23.25 | -283.85 | -209.98 | -138.26 |
| 20Q4 (5) | 1626.92 | 35.99 | 45.19 | 251.55 | 366.5 | -46.1 | 219.69 | 148.31 | 132.08 | -26.49 | -131.32 | -143.93 | 1878.47 | 70.47 | 18.35 | 164.97 | -2.29 | -11.51 | -8.89 | -144.97 | -172.34 | 0.82 | -37.19 | -23.32 | 514.56 | 58.92 | 3.43 | 459.76 | 49.01 | -3.75 | 160.63 | 9.87 | -7.18 | 9.99 | -0.79 | 52.29 | 258.09 | 0.27 | 51.38 |
| 20Q3 (4) | 1196.35 | 424.08 | 0.0 | -94.39 | -123.89 | 0.0 | -454.79 | -253.18 | 0.0 | 84.57 | 194.36 | 0.0 | 1101.96 | 4144.84 | 0.0 | 168.84 | -2.38 | 0.0 | 19.77 | 1162.9 | 0.0 | 1.31 | -14.72 | 0.0 | 323.78 | 44.1 | 0.0 | 308.55 | 34.86 | 0.0 | 146.2 | -6.45 | 0.0 | 10.07 | -4.91 | 0.0 | 257.38 | 375.87 | 0.0 |
| 20Q2 (3) | -369.15 | -127.92 | 0.0 | 395.11 | 291.42 | 0.0 | 296.89 | 194.86 | 0.0 | 28.73 | -52.44 | 0.0 | 25.96 | -97.67 | 0.0 | 172.96 | 16.68 | 0.0 | -1.86 | 77.26 | 0.0 | 1.53 | -3.92 | 0.0 | 224.69 | 396.55 | 0.0 | 228.8 | 997.89 | 0.0 | 156.28 | 6.74 | 0.0 | 10.59 | -3.46 | 0.0 | -93.30 | -112.58 | 0.0 |
| 20Q1 (2) | 1322.12 | 17.99 | 0.0 | -206.41 | -144.23 | 0.0 | -312.97 | 54.29 | 0.0 | 60.41 | 0.18 | 0.0 | 1115.71 | -29.71 | 0.0 | 148.23 | -20.49 | 0.0 | -8.18 | -166.56 | 0.0 | 1.60 | 48.98 | 0.0 | 45.25 | -90.9 | 0.0 | 20.84 | -95.64 | 0.0 | 146.41 | -15.39 | 0.0 | 10.97 | 67.23 | 0.0 | 741.85 | 335.14 | 0.0 |
| 19Q4 (1) | 1120.54 | 0.0 | 0.0 | 466.66 | 0.0 | 0.0 | -684.73 | 0.0 | 0.0 | 60.3 | 0.0 | 0.0 | 1587.2 | 0.0 | 0.0 | 186.43 | 0.0 | 0.0 | 12.29 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 497.48 | 0.0 | 0.0 | 477.66 | 0.0 | 0.0 | 173.05 | 0.0 | 0.0 | 6.56 | 0.0 | 0.0 | 170.48 | 0.0 | 0.0 |
