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) | 12419.7 | -22.89 | -9061.21 | 0 | -2048.94 | 0 | -592.39 | 0 | 3358.49 | -19.97 | 9498.17 | -12.27 | 474.83 | 573.42 | 43.94 | -8.13 | 9214.66 | -17.82 | 8384.98 | -17.51 | 5229.33 | 22.04 | 92.58 | 5.73 | 90.61 | -18.21 |
| 2022 (9) | 16106.0 | 44.82 | -11909.3 | 0 | -2002.44 | 0 | 1540.0 | -29.35 | 4196.7 | 52.17 | 10826.7 | 29.01 | 70.51 | 0 | 47.82 | -9.54 | 11212.8 | 72.51 | 10165.3 | 70.4 | 4284.98 | 3.45 | 87.56 | 6.69 | 110.79 | 1.5 |
| 2021 (8) | 11121.6 | 35.19 | -8363.66 | 0 | 1366.08 | 0 | 2179.8 | 1117.77 | 2757.94 | -12.97 | 8391.96 | 65.44 | -3.72 | 0 | 52.87 | 39.58 | 6499.81 | 14.68 | 5965.4 | 15.19 | 4141.88 | 27.62 | 82.07 | 14.21 | 109.15 | 12.72 |
| 2020 (7) | 8226.66 | 33.74 | -5057.82 | 0 | -886.15 | 0 | 179.0 | 0 | 3168.84 | 102.69 | 5072.39 | 10.17 | -36.24 | 0 | 37.87 | -11.98 | 5667.84 | 52.07 | 5178.85 | 50.0 | 3245.38 | 15.32 | 71.86 | 31.32 | 96.83 | -0.49 |
| 2019 (6) | 6151.39 | 7.18 | -4588.02 | 0 | -2696.38 | 0 | -76.95 | 0 | 1563.37 | -39.8 | 4604.22 | 45.9 | 34.16 | 0 | 43.03 | 40.65 | 3727.01 | -2.85 | 3452.64 | -1.67 | 2814.12 | -2.33 | 54.72 | 23.77 | 97.31 | 9.13 |
| 2018 (5) | 5739.54 | -1.94 | -3142.69 | 0 | -2451.25 | 0 | -175.56 | 0 | 2596.85 | 4.23 | 3155.82 | -4.54 | 0 | 0 | 30.60 | -9.54 | 3836.24 | -0.5 | 3511.31 | 2.34 | 2881.25 | 12.64 | 44.21 | 1.7 | 89.17 | -8.1 |
| 2017 (4) | 5853.18 | 8.43 | -3361.65 | 0 | -2156.98 | 0 | 211.95 | 350.1 | 2491.53 | 72.55 | 3305.88 | 0.78 | 18.12 | 147.54 | 33.82 | -2.27 | 3855.59 | 2.01 | 3431.11 | 2.65 | 2557.96 | 16.23 | 43.47 | 16.14 | 97.03 | 0.31 |
| 2016 (3) | 5398.35 | 1.88 | -3954.4 | 0 | -1578.0 | 0 | 47.09 | 65.34 | 1443.95 | -53.81 | 3280.45 | 27.39 | 7.32 | 0 | 34.61 | 13.35 | 3779.58 | 18.09 | 3342.47 | 9.03 | 2200.85 | 0.36 | 37.43 | 16.9 | 96.73 | -3.41 |
| 2015 (2) | 5298.79 | 25.71 | -2172.46 | 0 | -1167.34 | 0 | 28.48 | -85.29 | 3126.33 | 124.75 | 2575.17 | -10.75 | -4.95 | 0 | 30.53 | -19.29 | 3200.48 | 8.17 | 3065.74 | 16.18 | 2193.03 | 10.96 | 32.02 | 22.87 | 100.15 | 10.27 |
| 2014 (1) | 4215.24 | 21.34 | -2824.21 | 0 | -323.28 | 0 | 193.58 | 197.13 | 1391.03 | 109.71 | 2885.4 | 0.33 | -3.59 | 0 | 37.83 | -21.48 | 2958.7 | 41.27 | 2638.82 | 40.25 | 1976.45 | 28.36 | 26.06 | 18.35 | 90.82 | -9.98 |
| 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) | 3919.92 | 3.79 | 33.04 | -1955.1 | 1.06 | 19.29 | -836.38 | 7.32 | -117.52 | 268.81 | 464.73 | 41.05 | 1964.82 | 9.12 | 274.95 | 2070.79 | 0.68 | -8.62 | 80.27 | 3.47 | -23.03 | 27.26 | -10.74 | -34.24 | 3607.66 | 25.9 | 58.19 | 3252.58 | 31.23 | 54.15 | 1659.15 | 1.83 | 14.48 | 23.13 | 3.4 | -1.7 | 79.43 | -13.13 | -3.41 |
| 24Q2 (19) | 3776.68 | -13.44 | 125.81 | -1976.07 | -23.65 | 23.8 | -902.45 | -25.89 | -239.41 | 47.6 | -88.07 | -45.19 | 1800.61 | -34.88 | 295.55 | 2056.75 | 13.44 | -17.91 | 77.58 | 4436.84 | -9.06 | 30.54 | -0.18 | -41.39 | 2865.56 | 15.07 | 41.89 | 2478.46 | 9.92 | 36.33 | 1629.29 | 3.98 | 33.94 | 22.37 | -3.83 | -2.57 | 91.44 | -19.41 | 67.16 |
| 24Q1 (18) | 4363.11 | 10.51 | 13.26 | -1598.07 | -20.77 | 41.3 | -716.86 | 4.88 | -11.16 | 399.15 | 213.93 | 205.93 | 2765.04 | 5.33 | 144.67 | 1813.05 | 6.55 | -40.06 | 1.71 | -99.36 | -90.21 | 30.59 | 12.46 | -48.56 | 2490.18 | -4.3 | 7.69 | 2254.85 | -5.54 | 8.94 | 1566.97 | 5.68 | 44.98 | 23.26 | -1.86 | 3.89 | 113.47 | 11.9 | -6.54 |
| 23Q4 (17) | 3948.29 | 34.0 | -18.91 | -1323.2 | 45.38 | 61.37 | -753.67 | -96.01 | -7.93 | -350.34 | -283.83 | -949.72 | 2625.09 | 400.95 | 81.86 | 1701.6 | -24.92 | -49.48 | 267.75 | 156.74 | 306.42 | 27.20 | -34.37 | -49.48 | 2602.05 | 14.09 | -19.95 | 2387.12 | 13.13 | -19.33 | 1482.79 | 2.31 | 40.71 | 23.7 | 0.72 | 7.43 | 101.40 | 23.3 | -15.96 |
| 23Q3 (16) | 2946.45 | 76.17 | -28.61 | -2422.43 | 6.59 | 14.82 | -384.51 | -44.61 | 70.51 | 190.58 | 119.46 | -75.86 | 524.02 | 156.91 | -59.16 | 2266.24 | -9.54 | -14.79 | 104.29 | 22.25 | 8176.98 | 41.45 | -20.45 | -4.44 | 2280.65 | 12.93 | -26.51 | 2110.0 | 16.06 | -24.88 | 1449.27 | 19.14 | 40.51 | 23.53 | 2.48 | 7.05 | 82.24 | 50.34 | -23.04 |
| 23Q2 (15) | 1672.48 | -56.59 | -50.64 | -2593.26 | 4.74 | 6.02 | -265.89 | 58.77 | -239.36 | 86.84 | 123.05 | -64.13 | -920.78 | -181.48 | -246.35 | 2505.34 | -17.18 | 15.07 | 85.31 | 388.32 | 3059.63 | 52.10 | -12.39 | 27.83 | 2019.58 | -12.66 | -22.95 | 1817.99 | -12.17 | -23.3 | 1216.44 | 12.55 | 9.55 | 22.96 | 2.55 | 5.13 | 54.70 | -54.94 | -43.46 |
| 23Q1 (14) | 3852.45 | -20.88 | 3.51 | -2722.32 | 20.52 | 5.5 | -644.87 | 7.65 | -237.88 | -376.8 | -1013.9 | -180.66 | 1130.13 | -21.71 | 34.39 | 3024.99 | -10.2 | 15.4 | 17.47 | -73.48 | 2469.12 | 59.47 | 10.44 | 11.41 | 2312.38 | -28.86 | 3.33 | 2069.87 | -30.05 | 2.1 | 1080.83 | 2.57 | -0.78 | 22.39 | 1.5 | 3.27 | 121.41 | 0.61 | 2.38 |
| 22Q4 (13) | 4868.82 | 17.98 | 28.74 | -3425.32 | -20.44 | -39.61 | -698.32 | 46.45 | -184.87 | 41.23 | -94.78 | -95.55 | 1443.5 | 12.5 | 8.65 | 3368.44 | 26.65 | 43.0 | 65.88 | 5128.57 | 2103.34 | 53.85 | 24.14 | 0.17 | 3250.41 | 4.74 | 77.84 | 2959.04 | 5.35 | 78.01 | 1053.76 | 2.16 | -2.96 | 22.06 | 0.36 | 6.36 | 120.67 | 12.92 | -11.65 |
| 22Q3 (12) | 4126.98 | 21.79 | 29.49 | -2843.9 | -3.07 | -60.65 | -1304.07 | -783.47 | -269.16 | 789.51 | 226.1 | -27.64 | 1283.08 | 103.93 | -9.44 | 2659.7 | 22.16 | 40.99 | 1.26 | -53.33 | -76.18 | 43.38 | 6.42 | -4.65 | 3103.24 | 18.39 | 81.47 | 2808.66 | 18.5 | 79.75 | 1031.47 | -7.11 | -1.67 | 21.98 | 0.64 | 3.44 | 106.86 | 10.45 | -11.72 |
| 22Q2 (11) | 3388.49 | -8.95 | 80.78 | -2759.32 | 4.21 | -62.55 | 190.8 | 199.97 | -74.57 | 242.11 | -48.17 | 343.59 | 629.17 | -25.18 | 255.7 | 2177.23 | -16.94 | 30.4 | 2.7 | 297.06 | 0 | 40.76 | -23.64 | -9.15 | 2621.24 | 17.13 | 79.95 | 2370.27 | 16.92 | 76.41 | 1110.41 | 1.93 | 9.16 | 21.84 | 0.74 | 4.95 | 96.74 | -18.42 | 22.93 |
| 22Q1 (10) | 3721.7 | -1.59 | 63.36 | -2880.74 | -17.42 | -17.94 | -190.86 | -123.2 | -230.57 | 467.15 | -49.57 | 333.27 | 840.96 | -36.7 | 611.69 | 2621.35 | 11.28 | 5.69 | 0.68 | -77.26 | 105.67 | 53.38 | -0.7 | -22.0 | 2237.9 | 22.44 | 48.66 | 2027.33 | 21.96 | 45.13 | 1089.34 | 0.32 | 10.06 | 21.68 | 4.53 | 12.51 | 118.59 | -13.18 | 25.24 |
| 21Q4 (9) | 3781.99 | 18.67 | 45.95 | -2453.43 | -38.6 | -169.73 | 822.84 | 332.93 | 181.31 | 926.26 | -15.11 | 1716.2 | 1328.56 | -6.23 | -21.0 | 2355.56 | 24.87 | 165.64 | 2.99 | -43.48 | 114.56 | 53.76 | 18.17 | 119.17 | 1827.72 | 6.88 | 16.33 | 1662.32 | 6.38 | 16.44 | 1085.89 | 3.51 | 13.53 | 20.74 | -2.4 | 8.36 | 136.59 | 12.83 | 26.67 |
| 21Q3 (8) | 3187.06 | 70.03 | 67.59 | -1770.2 | -4.28 | -84.24 | -353.25 | -147.08 | -174.47 | 1091.13 | 1899.14 | 1161.86 | 1416.86 | 701.03 | 50.58 | 1886.4 | 12.98 | 89.96 | 5.29 | 0 | 125.61 | 45.49 | 1.39 | 63.28 | 1710.04 | 17.39 | 13.97 | 1562.58 | 16.3 | 13.8 | 1049.02 | 3.12 | 13.01 | 21.25 | 2.11 | 11.37 | 121.05 | 53.81 | 47.7 |
| 21Q2 (7) | 1874.39 | -17.72 | 10.04 | -1697.51 | 30.5 | -30.83 | 750.31 | 413.28 | 1169.13 | 54.58 | -49.38 | -59.26 | 176.88 | 207.62 | -56.42 | 1669.71 | -32.68 | 31.79 | 0 | 100.0 | 0 | 44.87 | -34.44 | 10.03 | 1456.67 | -3.24 | 11.12 | 1343.59 | -3.82 | 11.2 | 1017.24 | 2.78 | 47.46 | 20.81 | 7.99 | 9.87 | 78.70 | -16.89 | -11.43 |
| 21Q1 (6) | 2278.16 | -12.08 | 12.21 | -2442.51 | -168.53 | -29.24 | 146.18 | 114.44 | 135.87 | 107.82 | 111.41 | 92.16 | -164.35 | -109.77 | -217.09 | 2480.29 | 179.71 | 28.81 | -12.0 | 41.58 | -341.94 | 68.44 | 179.03 | 10.39 | 1505.38 | -4.19 | 17.13 | 1396.9 | -2.15 | 19.41 | 989.73 | 3.48 | 47.54 | 19.27 | 0.68 | 31.0 | 94.69 | -12.18 | -13.47 |
| 20Q4 (5) | 2591.31 | 36.26 | 27.68 | -909.59 | 5.33 | 47.0 | -1012.04 | -313.36 | -488.98 | 51.0 | -41.02 | 148.93 | 1681.72 | 78.73 | 436.45 | 886.75 | -10.71 | -47.84 | -20.54 | 0.58 | 0 | 24.53 | -11.97 | -54.23 | 1571.2 | 4.71 | 26.46 | 1427.66 | 3.97 | 23.04 | 956.48 | 3.04 | 44.62 | 19.14 | 0.31 | 37.3 | 107.82 | 31.56 | -2.48 |
| 20Q3 (4) | 1901.71 | 11.65 | 0.0 | -960.8 | 25.95 | 0.0 | 474.34 | 702.33 | 0.0 | 86.47 | -35.46 | 0.0 | 940.91 | 131.84 | 0.0 | 993.06 | -21.62 | 0.0 | -20.66 | 0 | 0.0 | 27.86 | -31.68 | 0.0 | 1500.47 | 14.46 | 0.0 | 1373.1 | 13.65 | 0.0 | 928.25 | 34.56 | 0.0 | 19.08 | 0.74 | 0.0 | 81.96 | -7.77 | 0.0 |
| 20Q2 (3) | 1703.35 | -16.1 | 0.0 | -1297.5 | 31.35 | 0.0 | 59.12 | 114.51 | 0.0 | 133.97 | 138.76 | 0.0 | 405.85 | 189.15 | 0.0 | 1266.98 | -34.2 | 0.0 | 0 | -100.0 | 0.0 | 40.78 | -34.22 | 0.0 | 1310.95 | 2.0 | 0.0 | 1208.22 | 3.28 | 0.0 | 689.82 | 2.83 | 0.0 | 18.94 | 28.76 | 0.0 | 88.86 | -18.8 | 0.0 |
| 20Q1 (2) | 2030.29 | 0.04 | 0.0 | -1889.93 | -10.13 | 0.0 | -407.57 | -137.19 | 0.0 | 56.11 | 153.83 | 0.0 | 140.36 | -55.23 | 0.0 | 1925.6 | 13.26 | 0.0 | 4.96 | 0 | 0.0 | 62.00 | 15.69 | 0.0 | 1285.22 | 3.44 | 0.0 | 1169.87 | 0.82 | 0.0 | 670.84 | 1.43 | 0.0 | 14.71 | 5.52 | 0.0 | 109.42 | -1.03 | 0.0 |
| 19Q4 (1) | 2029.54 | 0.0 | 0.0 | -1716.05 | 0.0 | 0.0 | -171.83 | 0.0 | 0.0 | -104.24 | 0.0 | 0.0 | 313.49 | 0.0 | 0.0 | 1700.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 53.59 | 0.0 | 0.0 | 1242.44 | 0.0 | 0.0 | 1160.35 | 0.0 | 0.0 | 661.37 | 0.0 | 0.0 | 13.94 | 0.0 | 0.0 | 110.56 | 0.0 | 0.0 |
