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) | 99.94 | -62.95 | -240.54 | 0 | 183.67 | 680.25 | -2.73 | 0 | -140.6 | 0 | 267.87 | -25.49 | 0 | 0 | 10.80 | -25.84 | -219.62 | 0 | -182.03 | 0 | 323.79 | 3.51 | 1.26 | -31.89 | 69.88 | -73.14 |
| 2022 (9) | 269.71 | -74.24 | -319.13 | 0 | 23.54 | 0 | -94.87 | 0 | -49.42 | 0 | 359.5 | 111.06 | 0 | 0 | 14.57 | 217.02 | -239.7 | 0 | -211.01 | 0 | 312.82 | -6.5 | 1.85 | -11.06 | 260.19 | 136.02 |
| 2021 (8) | 1047.21 | 306.73 | -303.5 | 0 | -834.7 | 0 | 103.94 | 240.79 | 743.71 | 825.13 | 170.33 | 9.18 | 0.13 | 0 | 4.60 | -20.19 | 630.76 | 2928.13 | 613.31 | 1716.68 | 334.57 | -4.76 | 2.08 | -22.1 | 110.24 | 66.01 |
| 2020 (7) | 257.47 | 24.2 | -177.08 | 0 | 27.04 | -86.96 | 30.5 | 0 | 80.39 | 0 | 156.01 | -47.2 | 0 | 0 | 5.76 | -47.62 | 20.83 | 0 | 33.76 | 0 | 351.3 | -1.58 | 2.67 | -52.74 | 66.40 | -45.31 |
| 2019 (6) | 207.31 | -48.43 | -281.12 | 0 | 207.42 | 0 | -62.37 | 0 | -73.81 | 0 | 295.47 | -15.02 | 0 | 0 | 10.99 | -2.74 | -204.68 | 0 | -191.85 | 0 | 356.93 | 5.95 | 5.65 | 4.44 | 121.43 | 34.08 |
| 2018 (5) | 402.01 | -52.35 | -344.98 | 0 | -418.47 | 0 | -0.05 | 0 | 57.03 | -85.99 | 347.7 | -20.76 | 0 | 0 | 11.30 | -12.16 | 66.68 | -82.96 | 101.61 | -68.6 | 336.87 | -5.9 | 5.41 | -13.99 | 90.57 | -26.15 |
| 2017 (4) | 843.63 | 129.9 | -436.67 | 0 | -134.1 | 0 | 61.98 | 332.22 | 406.96 | 0 | 438.82 | -5.06 | 0 | 0 | 12.87 | -8.38 | 391.39 | 217.22 | 323.59 | 313.85 | 358.01 | -7.09 | 6.29 | -45.73 | 122.64 | 58.79 |
| 2016 (3) | 366.96 | -40.82 | -422.67 | 0 | 107.21 | 0 | 14.34 | 0 | -55.71 | 0 | 462.2 | 38.22 | 0 | 0 | 14.04 | 51.35 | 123.38 | -29.58 | 78.19 | 58.54 | 385.34 | -17.75 | 11.59 | 29.64 | 77.24 | -34.38 |
| 2015 (2) | 620.03 | -2.19 | -317.35 | 0 | -342.77 | 0 | -98.4 | 0 | 302.68 | -39.81 | 334.4 | 97.04 | 0 | 0 | 9.28 | 123.2 | 175.21 | -20.95 | 49.32 | -72.02 | 468.51 | -16.43 | 8.94 | 6.68 | 117.70 | 38.38 |
| 2014 (1) | 633.93 | 27.7 | -131.07 | 0 | -450.41 | 0 | 48.68 | 283.91 | 502.86 | 90.35 | 169.71 | -33.34 | 31.04 | 0 | 4.16 | -32.0 | 221.65 | 167.27 | 176.28 | 321.72 | 560.64 | -10.67 | 8.38 | -4.12 | 85.06 | 16.2 |
| 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) | 94.31 | 179.19 | 66.39 | -37.81 | 79.18 | 25.75 | -146.87 | -1099.92 | -4.02 | 2.46 | 106.72 | -46.87 | 56.5 | 138.23 | 880.9 | 56.94 | 0.05 | 15.15 | 0 | 0 | 0 | 7.32 | -4.35 | 3.83 | -3.1 | -389.72 | 76.73 | -9.26 | -300.87 | 5.03 | 78.45 | -8.46 | -5.84 | 7.04 | 27.54 | 1970.59 | 123.72 | 225.63 | 61.33 |
| 24Q2 (19) | 33.78 | 117.51 | -57.44 | -181.58 | -254.23 | -234.28 | -12.24 | -120.8 | -110.95 | 1.19 | 103.8 | -94.56 | -147.8 | -313.66 | -690.02 | 56.91 | -31.02 | -2.92 | 0 | 0 | 0 | 7.66 | -44.8 | -17.29 | 1.07 | 102.17 | 102.42 | -2.31 | 93.45 | 95.19 | 85.7 | 2.4 | 7.87 | 5.52 | 1944.44 | 1680.65 | 37.99 | 19.12 | -84.83 |
| 24Q1 (18) | 15.53 | -76.05 | 115.38 | -51.26 | -23.76 | 45.4 | 58.85 | 17.07 | -63.86 | -31.33 | -185.11 | 52.55 | -35.73 | -252.56 | 81.66 | 82.5 | 90.75 | -29.21 | 0 | 0 | 0 | 13.87 | 103.16 | -39.08 | -49.4 | 2.53 | 55.65 | -35.27 | -133.58 | 67.67 | 83.69 | -1.12 | 9.58 | 0.27 | -10.0 | -12.9 | 31.90 | -65.64 | 0 |
| 23Q4 (17) | 64.84 | 14.4 | -27.52 | -41.42 | 18.66 | 45.28 | 50.27 | 135.6 | 2518.23 | 36.81 | 695.03 | -16.19 | 23.42 | 306.6 | 70.08 | 43.25 | -12.54 | -45.83 | 0 | 0 | 0 | 6.83 | -3.2 | -54.98 | -50.68 | -280.48 | 53.54 | -15.1 | -54.87 | 85.21 | 84.64 | 1.58 | 10.07 | 0.3 | -11.76 | -25.0 | 92.84 | 21.06 | 0 |
| 23Q3 (16) | 56.68 | -28.59 | 213.52 | -50.92 | 6.26 | 22.77 | -141.19 | -226.33 | -392.74 | 4.63 | -78.82 | 106.05 | 5.76 | -77.01 | 104.97 | 49.45 | -15.64 | -57.1 | 0 | 0 | 0 | 7.05 | -23.81 | -69.57 | -13.32 | 69.89 | 90.29 | -9.75 | 79.72 | 90.65 | 83.32 | 4.87 | 6.97 | 0.34 | 9.68 | -19.05 | 76.69 | -69.38 | 0 |
| 23Q2 (15) | 79.37 | 178.62 | -14.61 | -54.32 | 42.14 | 41.08 | 111.76 | -31.36 | 281.75 | 21.86 | 133.11 | 340.48 | 25.05 | 112.86 | 3196.05 | 58.62 | -49.7 | -27.21 | 0 | 0 | 0 | 9.26 | -59.34 | -27.71 | -44.24 | 60.28 | 4.76 | -48.07 | 55.94 | 14.65 | 79.45 | 4.03 | 1.22 | 0.31 | 0.0 | -40.38 | 250.46 | 0 | -38.86 |
| 23Q1 (14) | -100.95 | -212.84 | -173.56 | -93.88 | -24.03 | -10.03 | 162.83 | 8380.73 | 366.7 | -66.03 | -250.34 | -24.28 | -194.83 | -1514.89 | -475.32 | 116.55 | 45.98 | 38.97 | 0 | 0 | 0 | 22.77 | 50.14 | 121.33 | -111.38 | -2.1 | -310.23 | -109.11 | -6.89 | -311.29 | 76.37 | -0.69 | -3.99 | 0.31 | -22.5 | -40.38 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 89.46 | 279.17 | -71.51 | -75.69 | -14.8 | -11.88 | 1.92 | -96.02 | 100.59 | 43.92 | 157.36 | -22.36 | 13.77 | 111.89 | -94.41 | 79.84 | -30.74 | 47.82 | 0 | 0 | -100.0 | 15.16 | -34.57 | 161.22 | -109.09 | 20.46 | -205.44 | -102.08 | 2.09 | -195.8 | 76.9 | -1.27 | -5.79 | 0.4 | -4.76 | -23.08 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | -49.93 | -153.72 | -116.08 | -65.93 | 28.48 | -19.57 | 48.23 | 178.44 | 112.93 | -76.57 | -742.35 | -388.07 | -115.86 | -15344.74 | -145.36 | 115.27 | 43.14 | 126.02 | 0 | 0 | 0 | 23.18 | 80.99 | 350.18 | -137.15 | -195.26 | -167.14 | -104.26 | -85.12 | -153.99 | 77.89 | -0.76 | -6.61 | 0.42 | -19.23 | -19.23 | 0.00 | -100.0 | -100.0 |
| 22Q2 (11) | 92.95 | -32.27 | -56.3 | -92.19 | -8.05 | 29.83 | -61.49 | -276.24 | 46.15 | -9.09 | 82.89 | -123.0 | 0.76 | -98.54 | -99.07 | 80.53 | -3.98 | 149.24 | 0 | 0 | 0 | 12.81 | 24.49 | 279.13 | -46.45 | -187.67 | -122.9 | -56.32 | -209.06 | -128.84 | 78.49 | -1.32 | -6.78 | 0.52 | 0.0 | -1.89 | 409.65 | 293.14 | 439.32 |
| 22Q1 (10) | 137.23 | -56.29 | -34.63 | -85.32 | -26.12 | -72.96 | 34.89 | 110.78 | 246.6 | -53.13 | -193.92 | -183.51 | 51.91 | -78.93 | -67.68 | 83.87 | 55.29 | 154.15 | 0 | -100.0 | 0 | 10.29 | 77.2 | 158.56 | 52.98 | -48.79 | -55.92 | 51.64 | -51.53 | -56.36 | 79.54 | -2.56 | -6.81 | 0.52 | 0.0 | 0.0 | 104.20 | -37.38 | 1.35 |
| 21Q4 (9) | 313.98 | 1.09 | 67.3 | -67.65 | -22.69 | -73.68 | -323.76 | 13.19 | -996.38 | 56.57 | 112.83 | 252.68 | 246.33 | -3.57 | 65.62 | 54.01 | 5.9 | 62.48 | 0.13 | 0 | 0 | 5.81 | 12.76 | 40.66 | 103.46 | -49.35 | 24.94 | 106.55 | -44.82 | 26.32 | 81.63 | -2.12 | -5.84 | 0.52 | 0.0 | 4.0 | 166.39 | 48.41 | 52.08 |
| 21Q3 (8) | 310.58 | 46.01 | 205.87 | -55.14 | 58.03 | -91.52 | -372.95 | -226.6 | -3534.99 | 26.58 | -32.76 | 38.01 | 255.44 | 214.12 | 251.12 | 51.0 | 57.85 | 57.46 | 0 | 0 | 0 | 5.15 | 52.43 | 16.41 | 204.27 | 0.7 | 670.25 | 193.1 | -1.13 | 567.24 | 83.4 | -0.95 | -3.97 | 0.52 | -1.89 | -14.75 | 112.11 | 47.6 | 28.52 |
| 21Q2 (7) | 212.71 | 1.32 | 3753.44 | -131.39 | -166.35 | -297.43 | -114.19 | -379.79 | -951.47 | 39.53 | 310.94 | 122.96 | 81.32 | -49.37 | 395.28 | 32.31 | -2.09 | -14.09 | 0 | 0 | -100.0 | 3.38 | -15.11 | -42.97 | 202.85 | 68.79 | 695.92 | 195.31 | 65.04 | 759.61 | 84.2 | -1.35 | -4.3 | 0.53 | 1.92 | -30.26 | 75.96 | -26.12 | 713.65 |
| 21Q1 (6) | 209.94 | 11.86 | 663.29 | -49.33 | -26.65 | 35.33 | -23.8 | 19.4 | -130.64 | -18.74 | -216.83 | 18.2 | 160.61 | 7.99 | 241.44 | 33.0 | -0.72 | -37.45 | 0 | 0 | 100.0 | 3.98 | -3.6 | -59.51 | 120.18 | 45.13 | 320.64 | 118.34 | 40.3 | 337.11 | 85.35 | -1.55 | -4.94 | 0.52 | 4.0 | -35.0 | 102.81 | -6.04 | 212.21 |
| 20Q4 (5) | 187.68 | 84.83 | 90.13 | -38.95 | -35.29 | 22.32 | -29.53 | -187.82 | -153.67 | 16.04 | -16.72 | 206.69 | 148.73 | 104.44 | 206.22 | 33.24 | 2.62 | -44.54 | 0 | 0 | 0 | 4.13 | -6.68 | -57.32 | 82.81 | 212.25 | 227.2 | 84.35 | 191.47 | 195.55 | 86.69 | -0.18 | -2.39 | 0.5 | -18.03 | -77.27 | 109.41 | 25.42 | -96.97 |
| 20Q3 (4) | 101.54 | 1739.49 | 0.0 | -28.79 | 12.92 | 0.0 | -10.26 | 5.52 | 0.0 | 19.26 | 8.63 | 0.0 | 72.75 | 364.16 | 0.0 | 32.39 | -13.88 | 0.0 | 0 | -100.0 | 0.0 | 4.42 | -25.32 | 0.0 | 26.52 | 177.91 | 0.0 | 28.94 | 197.74 | 0.0 | 86.85 | -1.28 | 0.0 | 0.61 | -19.74 | 0.0 | 87.23 | 834.44 | 0.0 |
| 20Q2 (3) | 5.52 | 114.81 | 0.0 | -33.06 | 56.66 | 0.0 | -10.86 | -113.98 | 0.0 | 17.73 | 177.39 | 0.0 | -27.54 | 75.75 | 0.0 | 37.61 | -28.71 | 0.0 | 0.04 | 102.07 | 0.0 | 5.92 | -39.73 | 0.0 | -34.04 | 37.51 | 0.0 | -29.61 | 40.67 | 0.0 | 87.98 | -2.02 | 0.0 | 0.76 | -5.0 | 0.0 | 9.34 | 110.19 | 0.0 |
| 20Q1 (2) | -37.27 | -137.76 | 0.0 | -76.28 | -52.13 | 0.0 | 77.68 | 41.19 | 0.0 | -22.91 | -538.05 | 0.0 | -113.55 | -333.79 | 0.0 | 52.76 | -11.96 | 0.0 | -1.93 | 0 | 0.0 | 9.83 | 1.61 | 0.0 | -54.47 | 16.33 | 0.0 | -49.91 | 43.46 | 0.0 | 89.79 | 1.1 | 0.0 | 0.8 | -63.64 | 0.0 | -91.62 | -102.53 | 0.0 |
| 19Q4 (1) | 98.71 | 0.0 | 0.0 | -50.14 | 0.0 | 0.0 | 55.02 | 0.0 | 0.0 | 5.23 | 0.0 | 0.0 | 48.57 | 0.0 | 0.0 | 59.93 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.67 | 0.0 | 0.0 | -65.1 | 0.0 | 0.0 | -88.28 | 0.0 | 0.0 | 88.81 | 0.0 | 0.0 | 2.2 | 0.0 | 0.0 | 3615.75 | 0.0 | 0.0 |
