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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 (10) | 1560.55 | -6.04 | -359.28 | 0 | -901.19 | 0 | 173.15 | -51.42 | 1201.27 | -12.54 | 137.87 | 47.85 | 0 | 0 | 2.60 | 20.78 | 1024.12 | 42.64 | 1063.87 | 38.2 | 125.6 | 14.17 | 83.76 | 16.35 | 122.57 | -29.76 |
| 2023 (9) | 1660.91 | 14.88 | -287.46 | 0 | -1185.69 | 0 | 356.43 | 164.28 | 1373.45 | 28.3 | 93.25 | -31.54 | 0 | 0 | 2.15 | -13.33 | 718.0 | -43.37 | 769.79 | -34.84 | 110.01 | 18.52 | 71.99 | 26.36 | 174.50 | 60.67 |
| 2022 (8) | 1445.83 | 207.0 | -375.35 | 0 | -1562.8 | 0 | 134.87 | 0 | 1070.48 | 489.11 | 136.22 | -19.8 | 0 | 0 | 2.48 | -27.89 | 1267.88 | 17.35 | 1181.41 | 6.03 | 92.82 | 67.45 | 56.97 | 12.19 | 108.61 | 181.45 |
| 2021 (7) | 470.95 | -40.8 | -289.24 | 0 | -279.51 | 0 | -263.07 | 0 | 181.71 | -75.04 | 169.85 | 239.7 | 0 | 0 | 3.44 | 121.79 | 1080.4 | 149.98 | 1114.21 | 172.31 | 55.43 | 21.34 | 50.78 | -4.78 | 38.59 | -75.35 |
| 2020 (6) | 795.58 | 86.73 | -67.69 | 0 | -492.21 | 0 | 98.57 | 1573.51 | 727.89 | 60.02 | 50.0 | -10.97 | -0.03 | 0 | 1.55 | -31.95 | 432.19 | 91.51 | 409.17 | 77.65 | 45.68 | 7.28 | 53.33 | 29.19 | 156.55 | 15.45 |
| 2019 (5) | 426.06 | 109.44 | 28.82 | -59.23 | -84.17 | 0 | 5.89 | -91.71 | 454.88 | 65.94 | 56.16 | 20.7 | 0 | 0 | 2.28 | 16.69 | 225.67 | 39.46 | 230.33 | 10.95 | 42.58 | 14.93 | 41.28 | 6.78 | 135.61 | 88.85 |
| 2018 (4) | 203.43 | -4.71 | 70.69 | 0 | -305.87 | 0 | 71.04 | 0 | 274.12 | 115.83 | 46.53 | 14.8 | 0.07 | 0 | 1.95 | 14.88 | 161.82 | 64.8 | 207.6 | -14.68 | 37.05 | 4.13 | 38.66 | 5.86 | 71.80 | 6.1 |
| 2017 (3) | 213.48 | -34.41 | -86.47 | 0 | -37.84 | 0 | -4.14 | 0 | 127.01 | -21.0 | 40.53 | -39.24 | -0.2 | 0 | 1.70 | -29.73 | 98.19 | -57.45 | 243.33 | 2.67 | 35.58 | 16.24 | 36.52 | -4.77 | 67.68 | -36.38 |
| 2016 (2) | 325.48 | 39.24 | -164.7 | 0 | -248.1 | 0 | 9.2 | 21.69 | 160.78 | 0 | 66.71 | -28.79 | -1.94 | 0 | 2.42 | -44.88 | 230.76 | -10.93 | 237.01 | -8.69 | 30.61 | 47.38 | 38.35 | 25.45 | 106.38 | 41.49 |
| 2015 (1) | 233.76 | -47.27 | -327.81 | 0 | -320.1 | 0 | 7.56 | 0 | -94.05 | 0 | 93.68 | -4.68 | -0.31 | 0 | 4.39 | -4.77 | 259.08 | -45.16 | 259.58 | -44.05 | 20.77 | 58.19 | 30.57 | 110.39 | 75.18 | -16.62 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | 446.85 | 23.35 | -55.99 | -71.54 | -86.11 | 4.27 | -183.98 | 52.69 | 26.06 | -63.96 | -199.36 | -152.01 | 375.31 | 15.9 | -60.1 | 36.58 | 15.5 | -1.83 | 0 | 0 | 0 | 2.65 | 10.29 | -7.86 | 214.12 | -10.27 | -13.44 | 237.89 | -6.14 | -7.3 | 32.49 | 2.65 | 12.38 | 22.06 | 3.37 | 12.49 | 152.80 | 29.26 | -54.08 |
| 24Q3 (19) | 362.25 | -27.46 | 142.05 | -38.44 | 42.27 | -6889.09 | -388.85 | -3821.05 | 58.65 | 64.37 | -61.05 | -72.22 | 323.81 | -25.18 | 117.16 | 31.67 | -14.08 | 64.69 | 0 | 0 | 0 | 2.40 | -17.04 | 37.56 | 238.64 | -4.38 | 32.99 | 253.46 | -1.44 | 37.17 | 31.65 | 2.2 | 9.55 | 21.34 | 0.47 | 10.91 | 118.21 | -26.77 | 83.96 |
| 24Q2 (18) | 499.4 | 98.14 | 6.86 | -66.59 | 63.55 | 40.87 | 10.45 | 103.08 | 425.55 | 165.27 | 2115.42 | 341.78 | 432.81 | 524.28 | 22.02 | 36.86 | 12.52 | 133.88 | 0 | 0 | 0 | 2.90 | 17.98 | 80.34 | 249.56 | -22.45 | 69.18 | 257.16 | -18.46 | 61.08 | 30.97 | 1.57 | 27.55 | 21.24 | 11.09 | 18.59 | 161.42 | 133.75 | -30.28 |
| 24Q1 (17) | 252.04 | -75.18 | 781.88 | -182.71 | -144.49 | -83.54 | -338.81 | -36.16 | -5179.61 | 7.46 | -93.93 | 120.9 | 69.33 | -92.63 | 197.69 | 32.76 | -12.08 | 56.0 | 0 | 0 | 0 | 2.45 | -14.64 | 11.81 | 321.8 | 30.09 | 123.95 | 315.36 | 22.89 | 86.89 | 30.49 | 5.47 | 9.13 | 19.12 | -2.5 | 25.62 | 69.06 | -79.25 | 412.01 |
| 23Q4 (16) | 1015.36 | 578.44 | 72.0 | -74.73 | -13487.27 | -156.1 | -248.84 | 73.54 | 45.5 | 122.98 | -46.93 | 1541.74 | 940.63 | 530.83 | 67.62 | 37.26 | 93.76 | 43.2 | 0 | 0 | 0 | 2.88 | 64.65 | 19.58 | 247.36 | 37.85 | 36.77 | 256.63 | 38.88 | 38.81 | 28.91 | 0.07 | 6.72 | 19.61 | 1.92 | 27.42 | 332.74 | 417.83 | 28.15 |
| 23Q3 (15) | 149.66 | -67.97 | -22.29 | -0.55 | 99.51 | 99.63 | -940.31 | -29193.15 | 14.61 | 231.72 | 519.41 | 575.57 | 149.11 | -57.96 | 253.59 | 19.23 | 22.02 | -41.43 | 0 | 0 | 0 | 1.75 | 8.76 | -24.37 | 179.44 | 21.65 | -45.71 | 184.78 | 15.74 | -40.31 | 28.89 | 18.99 | 16.02 | 19.24 | 7.43 | 32.42 | 64.26 | -72.25 | 16.44 |
| 23Q2 (14) | 467.32 | 1535.13 | 31.44 | -112.62 | -13.13 | 11.17 | -3.21 | -148.13 | 98.37 | 37.41 | 204.82 | 652.58 | 354.7 | 599.79 | 55.05 | 15.76 | -24.95 | -66.36 | 0 | 0 | 0 | 1.61 | -26.85 | -46.62 | 147.51 | 2.66 | -62.35 | 159.65 | -5.39 | -54.95 | 24.28 | -13.1 | 11.84 | 17.91 | 17.67 | 27.11 | 231.53 | 1616.63 | 154.08 |
| 23Q1 (13) | 28.58 | -95.16 | -90.7 | -99.55 | -241.16 | -44.34 | 6.67 | 101.46 | -96.53 | -35.69 | -318.41 | -130.8 | -70.97 | -112.65 | -129.77 | 21.0 | -19.29 | -31.19 | 0 | 0 | 0 | 2.20 | -8.71 | 2.66 | 143.69 | -20.55 | -60.6 | 168.74 | -8.73 | -49.27 | 27.94 | 3.14 | 46.05 | 15.22 | -1.1 | 17.35 | 13.49 | -94.81 | -84.0 |
| 22Q4 (12) | 590.34 | 206.53 | 138.65 | -29.18 | 80.6 | 67.93 | -456.61 | 58.53 | -4091.35 | -8.53 | -124.87 | 91.19 | 561.16 | 1230.71 | 258.87 | 26.02 | -20.74 | -57.47 | 0 | 0 | 0 | 2.40 | 4.14 | -49.43 | 180.86 | -45.28 | -39.15 | 184.88 | -40.27 | -38.48 | 27.09 | 8.8 | 58.33 | 15.39 | 5.92 | 24.01 | 259.65 | 370.49 | 246.41 |
| 22Q3 (11) | 192.59 | -45.83 | 545.5 | -150.42 | -18.65 | -38.36 | -1101.18 | -458.63 | -207.29 | 34.3 | 606.65 | 114.49 | 42.17 | -81.57 | 127.75 | 32.83 | -29.93 | -43.11 | 0 | 0 | 0 | 2.31 | -23.24 | -47.55 | 330.54 | -15.64 | 12.86 | 309.55 | -12.65 | 9.43 | 24.9 | 14.69 | 77.6 | 14.53 | 3.12 | 9.08 | 55.19 | -39.44 | 496.01 |
| 22Q2 (10) | 355.54 | 15.68 | 26.39 | -126.78 | -83.82 | -452.66 | -197.12 | -202.61 | -1796.39 | -6.77 | -105.84 | -440.2 | 228.76 | -4.04 | -11.46 | 46.85 | 53.51 | 37.79 | 0 | 0 | 0 | 3.01 | 40.67 | 11.18 | 391.81 | 7.44 | 35.88 | 354.37 | 6.54 | 28.81 | 21.71 | 13.49 | 72.71 | 14.09 | 8.64 | 12.99 | 91.12 | 8.13 | -2.77 |
| 22Q1 (9) | 307.35 | 24.25 | 2219.66 | -68.97 | 24.21 | -3.59 | 192.11 | 1579.28 | 244.41 | 115.87 | 219.64 | 69.33 | 238.38 | 52.45 | 394.01 | 30.52 | -50.11 | 79.95 | 0 | 0 | 0 | 2.14 | -55.03 | 36.23 | 364.67 | 22.7 | 80.55 | 332.61 | 10.68 | 30.07 | 19.13 | 11.81 | 63.09 | 12.97 | 4.51 | 3.02 | 84.27 | 12.43 | 1727.56 |
| 21Q4 (8) | 247.37 | 672.22 | -35.93 | -91.0 | 16.3 | -227.1 | 11.44 | 103.19 | 111.99 | -96.85 | 59.07 | -554.91 | 156.37 | 202.91 | -56.36 | 61.18 | 6.01 | 297.27 | 0 | 0 | 0 | 4.76 | 8.01 | 197.69 | 297.21 | 1.48 | 93.33 | 300.51 | 6.24 | 103.79 | 17.11 | 22.04 | 47.88 | 12.41 | -6.83 | -12.05 | 74.95 | 637.85 | -66.39 |
| 21Q3 (7) | -43.23 | -115.37 | -113.58 | -108.72 | -373.93 | -304.61 | -358.35 | -3183.91 | -41.07 | -236.64 | -11991.46 | -544.23 | -151.95 | -158.81 | -152.12 | 57.71 | 69.74 | 257.78 | 0 | 0 | 0 | 4.40 | 62.72 | 165.52 | 292.87 | 1.57 | 100.21 | 282.87 | 2.82 | 113.47 | 14.02 | 11.54 | 21.6 | 13.32 | 6.82 | -15.16 | -13.94 | -114.87 | -106.99 |
| 21Q2 (6) | 281.31 | 2040.07 | 291.96 | -22.94 | 65.55 | -23.13 | 11.62 | -79.17 | 112.03 | 1.99 | -97.09 | -94.71 | 258.37 | 418.66 | 386.21 | 34.0 | 100.47 | 259.41 | 0 | 0 | 100.0 | 2.71 | 72.36 | 93.37 | 288.34 | 42.76 | 288.81 | 275.11 | 7.58 | 281.89 | 12.57 | 7.16 | 11.04 | 12.47 | -0.95 | -9.38 | 93.72 | 1910.08 | 26.83 |
| 21Q1 (5) | -14.5 | -103.76 | -175.09 | -66.58 | -139.32 | -1284.7 | 55.78 | 158.47 | 220.87 | 68.43 | 221.42 | 602.42 | -81.08 | -122.63 | -425.23 | 16.96 | 10.13 | 88.44 | 0 | 0 | 0 | 1.57 | -1.72 | 6.16 | 201.98 | 31.39 | 248.12 | 255.72 | 73.42 | 347.45 | 11.73 | 1.38 | 4.17 | 12.59 | -10.77 | 28.86 | -5.18 | -102.32 | -120.96 |
| 20Q4 (4) | 386.11 | 21.27 | 0.0 | -27.82 | -3.54 | 0.0 | -95.4 | 62.44 | 0.0 | 21.29 | -60.03 | 0.0 | 358.29 | 22.9 | 0.0 | 15.4 | -4.53 | 0.0 | 0 | 0 | 0.0 | 1.60 | -3.66 | 0.0 | 153.73 | 5.09 | 0.0 | 147.46 | 11.28 | 0.0 | 11.57 | 0.35 | 0.0 | 14.11 | -10.13 | 0.0 | 223.00 | 11.88 | 0.0 |
| 20Q3 (3) | 318.39 | 343.63 | 0.0 | -26.87 | -44.23 | 0.0 | -254.02 | -162.88 | 0.0 | 53.27 | 41.56 | 0.0 | 291.52 | 448.59 | 0.0 | 16.13 | 70.51 | 0.0 | 0 | 100.0 | 0.0 | 1.66 | 18.5 | 0.0 | 146.28 | 97.25 | 0.0 | 132.51 | 83.94 | 0.0 | 11.53 | 1.86 | 0.0 | 15.7 | 14.1 | 0.0 | 199.32 | 169.72 | 0.0 |
| 20Q2 (2) | 71.77 | 271.67 | 0.0 | -18.63 | -431.49 | 0.0 | -96.63 | -109.38 | 0.0 | 37.63 | 376.28 | 0.0 | 53.14 | 113.16 | 0.0 | 9.46 | 5.11 | 0.0 | -0.02 | 0 | 0.0 | 1.40 | -5.37 | 0.0 | 74.16 | 27.82 | 0.0 | 72.04 | 26.05 | 0.0 | 11.32 | 0.53 | 0.0 | 13.76 | 40.84 | 0.0 | 73.90 | 199.19 | 0.0 |
| 20Q1 (1) | 19.31 | 0.0 | 0.0 | 5.62 | 0.0 | 0.0 | -46.15 | 0.0 | 0.0 | -13.62 | 0.0 | 0.0 | 24.93 | 0.0 | 0.0 | 9.0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.48 | 0.0 | 0.0 | 58.02 | 0.0 | 0.0 | 57.15 | 0.0 | 0.0 | 11.26 | 0.0 | 0.0 | 9.77 | 0.0 | 0.0 | 24.70 | 0.0 | 0.0 |
