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) | 558.46 | 19.2 | -306.6 | 0 | -298.13 | 0 | 68.66 | 178.2 | 251.86 | -5.56 | 291.85 | 8.24 | 0.32 | 0 | 15.79 | -11.72 | 101.57 | 292.92 | 68.19 | 138.43 | 304.33 | 1.09 | 2.24 | 0.45 | 149.02 | 5.56 |
| 2022 (9) | 468.49 | -6.09 | -201.81 | 0 | -366.85 | 0 | 24.68 | 177.93 | 266.68 | -19.72 | 269.62 | 83.08 | 0 | 0 | 17.89 | 68.65 | 25.85 | -82.73 | 28.6 | -69.51 | 301.04 | 1.26 | 2.23 | 0.9 | 141.17 | 11.29 |
| 2021 (8) | 498.85 | 413.06 | -166.65 | 0 | -152.67 | 0 | 8.88 | 0 | 332.2 | 0 | 147.27 | 16.47 | 0 | 0 | 10.61 | -3.32 | 149.68 | 585.35 | 93.8 | 6600.0 | 297.28 | -4.62 | 2.21 | 6.76 | 126.84 | 311.11 |
| 2020 (7) | 97.23 | -74.09 | -250.48 | 0 | 138.69 | 0 | -21.47 | 0 | -153.25 | 0 | 126.45 | -33.36 | 0 | 0 | 10.97 | -2.6 | 21.84 | -18.08 | 1.4 | 0 | 311.67 | -4.4 | 2.07 | 4.55 | 30.85 | -74.02 |
| 2019 (6) | 375.27 | 38.85 | -160.53 | 0 | -176.15 | 0 | 7.88 | 0 | 214.74 | 218.27 | 189.75 | -3.19 | 0 | 0 | 11.26 | -1.89 | 26.66 | -33.71 | -12.0 | 0 | 326.01 | 68.7 | 1.98 | 3.12 | 118.76 | -6.37 |
| 2018 (5) | 270.27 | -5.32 | -202.8 | 0 | -43.87 | 0 | -29.95 | 0 | 67.47 | 144.9 | 196.0 | -28.18 | 0.6 | 0 | 11.48 | -34.32 | 40.22 | -54.43 | 17.9 | -18.93 | 193.25 | 5.37 | 1.92 | -25.87 | 126.85 | -7.55 |
| 2017 (4) | 285.47 | 61.87 | -257.92 | 0 | -46.69 | 0 | -15.25 | 0 | 27.55 | 0 | 272.91 | -1.34 | -1.41 | 0 | 17.48 | -10.85 | 88.26 | 93.34 | 22.08 | 286.01 | 183.4 | 4.53 | 2.59 | 76.19 | 137.20 | 42.09 |
| 2016 (3) | 176.36 | -44.53 | -210.22 | 0 | 42.08 | 0 | 1.1 | 0 | -33.86 | 0 | 276.62 | 37.05 | 0 | 0 | 19.61 | 40.91 | 45.65 | -43.84 | 5.72 | -90.08 | 175.46 | 1.65 | 1.47 | 110.0 | 96.56 | -29.85 |
| 2015 (2) | 317.91 | 88.01 | -104.42 | 0 | -179.86 | 0 | -2.82 | 0 | 213.49 | 0 | 201.84 | -9.32 | 0 | 0 | 13.91 | -5.86 | 81.29 | 222.71 | 57.64 | 0 | 172.62 | -1.14 | 0.7 | 27.27 | 137.65 | 36.49 |
| 2014 (1) | 169.09 | -21.3 | -223.43 | 0 | 67.36 | 0 | 1.46 | -84.4 | -54.34 | 0 | 222.58 | 66.56 | 0 | 0 | 14.78 | 56.74 | 25.19 | 246.97 | -7.49 | 0 | 174.61 | 1.25 | 0.55 | 7.84 | 100.85 | -24.8 |
| 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) | 119.18 | -20.48 | 18.38 | 28.52 | 387.21 | 233.15 | -63.78 | -89.43 | 43.88 | 35.88 | 262.79 | 162.47 | 147.7 | 5.55 | 86.35 | 62.32 | -20.45 | -36.25 | 0.21 | 0 | 0 | 11.98 | -23.12 | -41.56 | 52.78 | 25.22 | 112.74 | 38.28 | 11.09 | 66.65 | 74.81 | 1.73 | -1.67 | 0.52 | -3.7 | -7.14 | 104.90 | -24.03 | 3.79 |
| 24Q2 (19) | 149.87 | 50.77 | -27.35 | -9.93 | 77.2 | 88.59 | -33.67 | 10.19 | 62.31 | 9.89 | 102.66 | -34.2 | 139.94 | 150.61 | 17.36 | 78.34 | 94.59 | 0.8 | 0 | 0 | 0 | 15.58 | 88.3 | -5.37 | 42.15 | 9.42 | -11.58 | 34.46 | 11.2 | 4.61 | 73.54 | 2.12 | -5.9 | 0.54 | -3.57 | -1.82 | 138.08 | 43.86 | -25.27 |
| 24Q1 (18) | 99.4 | -9.89 | -29.59 | -43.56 | 66.32 | 36.7 | -37.49 | -59.13 | 47.64 | 4.88 | 120.75 | 216.88 | 55.84 | 393.59 | -22.83 | 40.26 | -49.01 | 7.56 | 0 | 0 | 0 | 8.28 | -50.47 | -5.6 | 38.52 | 255.35 | 110.95 | 30.99 | 4022.78 | 137.29 | 72.01 | -0.51 | -7.36 | 0.56 | -1.75 | 1.82 | 95.98 | -37.21 | -37.9 |
| 23Q4 (17) | 110.31 | 9.56 | -44.3 | -129.33 | -503.78 | 24.0 | -23.56 | 79.27 | 35.47 | -23.52 | -272.06 | -276.18 | -19.02 | -124.0 | -168.22 | 78.95 | -19.23 | -20.28 | 0 | 0 | 0 | 16.71 | -18.49 | -34.31 | 10.84 | -56.31 | 165.14 | -0.79 | -103.44 | 89.59 | 72.38 | -4.86 | -6.23 | 0.57 | 1.79 | 3.64 | 152.87 | 51.24 | -45.85 |
| 23Q3 (16) | 100.68 | -51.19 | 3.22 | -21.42 | 75.39 | -9.68 | -113.64 | -27.2 | -20.14 | 13.67 | -9.05 | 74.36 | 79.26 | -33.53 | 1.6 | 97.75 | 25.77 | 89.29 | 0 | 0 | 0 | 20.50 | 24.48 | 49.66 | 24.81 | -47.95 | 836.2 | 22.97 | -30.27 | 1723.02 | 76.08 | -2.65 | -0.01 | 0.56 | 1.82 | 0.0 | 101.07 | -45.3 | -19.27 |
| 23Q2 (15) | 206.29 | 46.13 | 153.3 | -87.05 | -26.51 | -3986.85 | -89.34 | -24.78 | 7.95 | 15.03 | 875.97 | 87.64 | 119.24 | 64.79 | 50.35 | 77.72 | 107.64 | 49.75 | 0 | 0 | 0 | 16.47 | 87.84 | 16.94 | 47.67 | 161.06 | 396.56 | 32.94 | 152.22 | 684.29 | 78.15 | 0.54 | 5.24 | 0.55 | 0.0 | 0.0 | 184.78 | 19.56 | 79.27 |
| 23Q1 (14) | 141.17 | -28.72 | 54.33 | -68.81 | 59.56 | -588.79 | -71.6 | -96.11 | 48.37 | 1.54 | -88.46 | 134.07 | 72.36 | 159.54 | -11.19 | 37.43 | -62.21 | -44.18 | 0 | 0 | 0 | 8.77 | -65.53 | -51.31 | 18.26 | 209.74 | -49.64 | 13.06 | 272.07 | -57.49 | 77.73 | 0.7 | 5.74 | 0.55 | 0.0 | -3.51 | 154.55 | -45.25 | 77.08 |
| 22Q4 (13) | 198.04 | 103.03 | -9.11 | -170.16 | -771.27 | -24.85 | -36.51 | 61.4 | -4663.75 | 13.35 | 70.28 | 60.46 | 27.88 | -64.26 | -65.84 | 99.04 | 91.79 | 704.55 | 0 | 0 | 0 | 25.43 | 85.68 | 874.55 | -16.64 | -393.77 | -116.24 | -7.59 | -702.38 | -109.7 | 77.19 | 1.45 | 7.21 | 0.55 | -1.79 | 0.0 | 282.31 | 125.49 | 95.38 |
| 22Q3 (12) | 97.54 | 19.77 | -16.55 | -19.53 | -816.9 | 60.03 | -94.59 | 2.54 | -2429.8 | 7.84 | -2.12 | -20.97 | 78.01 | -1.64 | 14.67 | 51.64 | -0.5 | 69.98 | 0 | 0 | 0 | 13.70 | -2.73 | 55.44 | -3.37 | -135.1 | -108.46 | 1.26 | -70.0 | -95.68 | 76.09 | 2.46 | 7.4 | 0.56 | 1.82 | -1.75 | 125.20 | 21.46 | 7.74 |
| 22Q2 (11) | 81.44 | -10.97 | -5.39 | -2.13 | 78.68 | 77.72 | -97.06 | 30.02 | -425.79 | 8.01 | 277.21 | 397.77 | 79.31 | -2.66 | 3.65 | 51.9 | -22.6 | 38.81 | 0 | 0 | 0 | 14.08 | -21.79 | 10.64 | 9.6 | -73.52 | -20.4 | 4.2 | -86.33 | 222.45 | 74.26 | 1.02 | -1.8 | 0.55 | -3.51 | 0.0 | 103.08 | 18.1 | -12.9 |
| 22Q1 (10) | 91.47 | -58.02 | 17.28 | -9.99 | 92.67 | -135.6 | -138.69 | -17436.25 | 0.27 | -4.52 | -154.33 | 32.23 | 81.48 | -0.16 | -23.17 | 67.05 | 444.68 | -0.21 | 0 | 0 | 0 | 18.01 | 590.0 | -25.42 | 36.26 | -64.61 | 873.13 | 30.72 | -60.74 | 401.47 | 73.51 | 2.1 | -6.73 | 0.57 | 3.64 | 5.56 | 87.28 | -39.6 | -22.6 |
| 21Q4 (9) | 217.9 | 86.41 | 212.09 | -136.29 | -178.94 | -100.4 | 0.8 | -80.3 | 166.12 | 8.32 | -16.13 | 309.57 | 81.61 | 19.96 | 4408.84 | 12.31 | -59.48 | -84.22 | 0 | 0 | 0 | 2.61 | -70.38 | -90.04 | 102.46 | 157.11 | 270.56 | 78.25 | 168.26 | 261.93 | 72.0 | 1.62 | -0.95 | 0.55 | -3.51 | 1.85 | 144.50 | 24.35 | 96.3 |
| 21Q3 (8) | 116.89 | 35.79 | 80.3 | -48.86 | -411.09 | 68.03 | 4.06 | 121.99 | -70.45 | 9.92 | 468.77 | 114.72 | 68.03 | -11.1 | 177.32 | 30.38 | -18.75 | 71.06 | 0 | 0 | 0 | 8.81 | -30.77 | 32.05 | 39.85 | 230.43 | 1213.13 | 29.17 | 950.44 | 512.01 | 70.85 | -6.31 | -10.05 | 0.57 | 3.64 | 21.28 | 116.20 | -1.8 | 29.34 |
| 21Q2 (7) | 86.08 | 10.37 | 187.12 | -9.56 | -134.07 | 9.81 | -18.46 | 86.73 | 74.14 | -2.69 | 59.67 | -112.62 | 76.52 | -27.85 | 294.84 | 37.39 | -44.35 | 350.48 | 0 | 0 | 100.0 | 12.73 | -47.28 | 303.6 | 12.06 | 357.14 | -56.11 | -3.43 | 66.34 | -113.95 | 75.62 | -4.05 | -3.72 | 0.55 | 1.85 | -1.79 | 118.34 | 4.94 | 309.29 |
| 21Q1 (6) | 77.99 | 11.7 | 215.73 | 28.06 | 141.26 | 247.14 | -139.07 | -11393.39 | -170.4 | -6.67 | -68.01 | -268.86 | 106.05 | 5759.12 | 222.66 | 67.19 | -13.89 | 200.63 | 0 | 0 | 100.0 | 24.14 | -7.9 | 251.71 | -4.69 | -116.96 | 84.21 | -10.19 | -147.13 | 72.99 | 78.81 | 8.42 | -3.51 | 0.54 | 0.0 | 8.0 | 112.77 | 53.19 | 174.38 |
| 20Q4 (5) | 69.82 | 7.7 | 55.54 | -68.01 | 55.49 | -1859.94 | -1.21 | -108.81 | 97.2 | -3.97 | -185.93 | 83.87 | 1.81 | 102.06 | -95.63 | 78.03 | 339.36 | 283.44 | 0 | 0 | 100.0 | 26.21 | 292.8 | 442.87 | 27.65 | 872.35 | 2226.92 | 21.62 | 405.37 | 353.46 | 72.69 | -7.72 | -9.35 | 0.54 | 14.89 | 10.2 | 73.61 | -18.07 | 18.31 |
| 20Q3 (4) | 64.83 | 116.24 | 0.0 | -152.81 | -1341.6 | 0.0 | 13.74 | 119.25 | 0.0 | 4.62 | -78.32 | 0.0 | -87.98 | -553.97 | 0.0 | 17.76 | 113.98 | 0.0 | 0 | 100.0 | 0.0 | 6.67 | 111.6 | 0.0 | -3.58 | -113.03 | 0.0 | -7.08 | -128.79 | 0.0 | 78.77 | 0.29 | 0.0 | 0.47 | -16.07 | 0.0 | 89.84 | 210.73 | 0.0 |
| 20Q2 (3) | 29.98 | 144.49 | 0.0 | -10.6 | 44.42 | 0.0 | -71.38 | -136.13 | 0.0 | 21.31 | 439.49 | 0.0 | 19.38 | 122.41 | 0.0 | 8.3 | -62.86 | 0.0 | -0.55 | -3.77 | 0.0 | 3.15 | -54.06 | 0.0 | 27.48 | 192.49 | 0.0 | 24.59 | 165.17 | 0.0 | 78.54 | -3.84 | 0.0 | 0.56 | 12.0 | 0.0 | 28.91 | 119.07 | 0.0 |
| 20Q1 (2) | -67.39 | -250.12 | 0.0 | -19.07 | -449.57 | 0.0 | 197.54 | 556.53 | 0.0 | 3.95 | 116.05 | 0.0 | -86.46 | -308.74 | 0.0 | 22.35 | 9.83 | 0.0 | -0.53 | 60.45 | 0.0 | 6.86 | 42.16 | 0.0 | -29.71 | -2185.38 | 0.0 | -37.73 | -342.32 | 0.0 | 81.68 | 1.86 | 0.0 | 0.5 | 2.04 | 0.0 | -151.61 | -343.67 | 0.0 |
| 19Q4 (1) | 44.89 | 0.0 | 0.0 | -3.47 | 0.0 | 0.0 | -43.27 | 0.0 | 0.0 | -24.61 | 0.0 | 0.0 | 41.42 | 0.0 | 0.0 | 20.35 | 0.0 | 0.0 | -1.34 | 0.0 | 0.0 | 4.83 | 0.0 | 0.0 | -1.3 | 0.0 | 0.0 | -8.53 | 0.0 | 0.0 | 80.19 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 62.22 | 0.0 | 0.0 |
