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) | -44.43 | 0 | -344.19 | 0 | -126.26 | 0 | 0.26 | 0 | -388.62 | 0 | 439.42 | 22.99 | 0.15 | 0 | 43.85 | 217.8 | -63.03 | 0 | -57.96 | 0 | 181.33 | -14.87 | 0.31 | -40.38 | -35.92 | 0 |
| 2022 (9) | 1351.3 | 1.9 | -464.0 | 0 | -288.28 | 0 | -1.5 | 0 | 887.3 | -1.87 | 357.27 | 4.04 | -135.73 | 0 | 13.80 | -8.39 | 1179.23 | -7.81 | 930.72 | -9.94 | 213.0 | 54.52 | 0.52 | -7.14 | 118.10 | 4.36 |
| 2021 (8) | 1326.07 | 654.86 | -421.87 | 0 | -17.66 | 0 | -7.23 | 0 | 904.2 | 0 | 343.39 | 99.24 | -83.84 | 0 | 15.06 | -28.45 | 1279.14 | 900.74 | 1033.43 | 813.17 | 137.85 | 138.95 | 0.56 | -17.65 | 113.16 | 10.5 |
| 2020 (7) | 175.67 | 119.01 | -206.45 | 0 | 37.26 | 427.02 | 0.71 | 0 | -30.78 | 0 | 172.35 | 206.18 | -16.27 | 0 | 21.05 | 172.79 | 127.82 | 348.33 | 113.17 | 216.65 | 57.69 | 9.2 | 0.68 | 23.64 | 102.41 | 13.78 |
| 2019 (6) | 80.21 | 60.26 | -65.22 | 0 | 7.07 | 0 | -7.51 | 0 | 14.99 | 0 | 56.29 | 34.47 | -7.79 | 0 | 7.72 | 23.1 | 28.51 | 188.27 | 35.74 | 219.68 | 52.83 | 28.1 | 0.55 | 19.57 | 90.00 | -4.91 |
| 2018 (5) | 50.05 | -29.3 | -70.35 | 0 | -39.23 | 0 | 5.19 | 0 | -20.3 | 0 | 41.86 | -8.02 | -32.47 | 0 | 6.27 | -16.3 | 9.89 | -68.52 | 11.18 | -56.02 | 41.24 | 0.83 | 0.46 | 100.0 | 94.65 | -11.02 |
| 2017 (4) | 70.79 | 71.03 | -44.21 | 0 | -25.42 | 0 | -0.52 | 0 | 26.58 | 53.91 | 45.51 | 79.95 | -0.97 | 0 | 7.49 | 69.83 | 31.42 | 67.66 | 25.42 | 122.59 | 40.9 | -1.18 | 0.23 | -8.0 | 106.37 | 36.36 |
| 2016 (3) | 41.39 | -52.61 | -24.12 | 0 | -46.58 | 0 | -3.67 | 0 | 17.27 | -67.3 | 25.29 | -43.05 | -3.24 | 0 | 4.41 | -36.59 | 18.74 | -53.37 | 11.42 | -71.04 | 41.39 | -7.03 | 0.25 | -13.79 | 78.01 | -24.75 |
| 2015 (2) | 87.33 | -29.29 | -34.51 | 0 | -99.22 | 0 | -1.77 | 0 | 52.82 | -44.86 | 44.41 | 32.25 | -0.48 | 0 | 6.95 | 38.7 | 40.19 | -25.64 | 39.43 | -24.95 | 44.52 | 4.65 | 0.29 | -17.14 | 103.67 | -19.9 |
| 2014 (1) | 123.51 | 74.15 | -27.71 | 0 | -25.08 | 0 | 4.63 | -26.74 | 95.8 | 0 | 33.58 | -57.12 | 0.38 | 0 | 5.01 | -61.78 | 54.05 | 142.7 | 52.54 | 146.78 | 42.54 | -2.05 | 0.35 | -23.91 | 129.42 | 18.95 |
| 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) | 273.75 | 124.92 | 751.74 | -276.5 | 33.16 | -281.75 | -4.98 | -155.52 | -296.06 | 9.77 | 385.67 | 567.46 | -2.75 | 99.06 | 93.17 | 48.53 | -48.4 | -54.53 | -0.13 | 35.0 | -1200.0 | 8.91 | -63.86 | -79.1 | 243.76 | 124.17 | 21482.46 | 184.31 | 59.31 | 625.92 | 41.35 | 2.84 | -4.13 | 0.11 | 57.14 | 57.14 | 121.25 | 55.38 | 158.76 |
| 24Q2 (19) | 121.71 | 46.08 | 274.87 | -413.66 | 7.33 | -257.1 | 8.97 | 147.24 | 1064.52 | -3.42 | -147.83 | -141.3 | -291.95 | 19.58 | -57.44 | 94.05 | 8.48 | -13.05 | -0.2 | -500.0 | -766.67 | 24.64 | -21.49 | -44.25 | 108.74 | 387.84 | 733.68 | 115.69 | 150.25 | 594.4 | 40.21 | 1.87 | -13.51 | 0.07 | -12.5 | 16.67 | 78.03 | -19.66 | 125.96 |
| 24Q1 (18) | 83.32 | 7606.31 | 1521.84 | -446.37 | -374.26 | -622.16 | -18.99 | 33.25 | 80.9 | 7.15 | 1654.35 | 230.71 | -363.05 | -281.23 | -436.5 | 86.7 | -21.79 | -23.72 | 0.05 | -73.68 | 183.33 | 31.39 | -28.79 | -29.41 | 22.29 | 275.1 | 169.68 | 46.23 | 219.24 | 318.27 | 39.47 | -1.57 | -23.51 | 0.08 | -11.11 | -20.0 | 97.13 | 224.26 | 605.88 |
| 23Q4 (17) | -1.11 | -103.45 | -100.96 | -94.12 | -29.95 | 33.64 | -28.45 | -1220.08 | 64.79 | -0.46 | 77.99 | 95.18 | -95.23 | -136.36 | -256.4 | 110.85 | 3.86 | -29.58 | 0.19 | 2000.0 | 122.89 | 44.09 | 3.46 | 10.67 | -12.73 | -1016.67 | -127.91 | -38.77 | -252.7 | -9592.5 | 40.1 | -7.03 | -30.98 | 0.09 | 28.57 | -25.0 | -78.17 | -266.82 | -139.26 |
| 23Q3 (16) | 32.14 | 146.18 | -90.07 | -72.43 | 37.47 | 40.32 | 2.54 | 373.12 | 101.34 | -2.09 | -125.24 | 88.87 | -40.29 | 78.27 | -119.92 | 106.73 | -1.33 | -17.73 | -0.01 | -133.33 | 90.91 | 42.61 | -3.61 | 109.57 | -1.14 | 93.36 | -100.45 | 25.39 | 208.5 | -88.64 | 43.13 | -7.23 | -23.58 | 0.07 | 16.67 | -41.67 | 46.86 | 115.59 | -59.44 |
| 23Q2 (15) | -69.6 | -1087.71 | -119.84 | -115.84 | -87.41 | -6.19 | -0.93 | 99.06 | 97.36 | 8.28 | 251.37 | 83.59 | -185.44 | -174.04 | -176.7 | 108.17 | -4.83 | -19.89 | 0.03 | 150.0 | -99.86 | 44.21 | -0.6 | 145.94 | -17.16 | 46.36 | -104.36 | -23.4 | -10.48 | -107.76 | 46.49 | -9.9 | -10.23 | 0.06 | -40.0 | -57.14 | -300.65 | -1465.83 | -402.78 |
| 23Q1 (14) | -5.86 | -105.09 | -101.04 | -61.81 | 56.42 | 32.6 | -99.43 | -23.06 | -669.8 | -5.47 | 42.66 | -124.54 | -67.67 | -153.26 | -114.4 | 113.66 | -27.8 | 63.92 | -0.06 | 92.77 | 99.73 | 44.47 | 11.64 | 416.31 | -31.99 | -170.14 | -106.55 | -21.18 | -5195.0 | -105.22 | 51.6 | -11.19 | 10.54 | 0.1 | -16.67 | -28.57 | -19.20 | -109.64 | -115.48 |
| 22Q4 (13) | 115.12 | -64.43 | -74.61 | -141.84 | -16.87 | -57.13 | -80.8 | 57.39 | -261.52 | -9.54 | 49.17 | 74.36 | -26.72 | -113.21 | -107.36 | 157.42 | 21.34 | 114.97 | -0.83 | -654.55 | 95.67 | 39.83 | 95.92 | 284.28 | 45.61 | -81.88 | -89.65 | -0.4 | -100.18 | -100.12 | 58.1 | 2.94 | 37.61 | 0.12 | 0.0 | -33.33 | 199.10 | 72.32 | 68.39 |
| 22Q3 (12) | 323.67 | -7.75 | -29.3 | -121.37 | -11.26 | -40.64 | -189.64 | -437.38 | -443.23 | -18.77 | -516.19 | -169.31 | 202.3 | -16.33 | -45.54 | 129.73 | -3.93 | 107.6 | -0.11 | -100.5 | 99.59 | 20.33 | 13.12 | 130.12 | 251.7 | -35.99 | -42.04 | 223.58 | -25.82 | -37.1 | 56.44 | 8.98 | 43.58 | 0.12 | -14.29 | -7.69 | 115.54 | 16.36 | -0.33 |
| 22Q2 (11) | 350.86 | -37.53 | 45.88 | -109.09 | -18.96 | 32.93 | -35.29 | -302.23 | -2865.55 | 4.51 | -79.77 | -74.39 | 241.77 | -48.55 | 210.48 | 135.03 | 94.74 | -1.59 | 22.12 | 197.7 | 185.57 | 17.97 | 108.67 | -37.1 | 393.25 | -19.53 | 72.21 | 301.42 | -25.78 | 58.68 | 51.79 | 10.95 | 51.17 | 0.14 | 0.0 | 16.67 | 99.30 | -19.92 | -7.38 |
| 22Q1 (10) | 561.65 | 23.87 | 222.12 | -91.7 | -1.58 | -10.94 | 17.45 | 178.08 | -57.21 | 22.29 | 159.9 | 251.63 | 469.95 | 29.41 | 412.49 | 69.34 | -5.31 | -1.58 | -22.64 | -18.04 | -90.57 | 8.61 | -16.91 | -52.79 | 488.68 | 10.93 | 177.71 | 406.12 | 19.07 | 176.42 | 46.68 | 10.56 | 111.6 | 0.14 | -22.22 | 7.69 | 124.00 | 4.88 | 20.27 |
| 21Q4 (9) | 453.41 | -0.95 | 326.78 | -90.27 | -4.6 | -3.78 | -22.35 | 35.98 | -182.72 | -37.21 | -237.41 | -638.49 | 363.14 | -2.25 | 1785.46 | 73.23 | 17.19 | -11.45 | -19.18 | 28.8 | -303.39 | 10.37 | 17.32 | -64.97 | 440.52 | 1.43 | 413.31 | 341.08 | -4.05 | 339.42 | 42.22 | 7.4 | 161.91 | 0.18 | 38.46 | 12.5 | 118.24 | 2.0 | 4.5 |
| 21Q3 (8) | 457.78 | 90.34 | 1423.9 | -86.3 | 46.94 | -378.12 | -34.91 | -2833.61 | -243.26 | 27.08 | 53.78 | 547.6 | 371.48 | 377.05 | 2998.25 | 62.49 | -54.46 | 298.28 | -26.94 | -4.22 | -371.8 | 8.84 | -69.08 | 10.73 | 434.3 | 90.19 | 2143.29 | 355.47 | 87.14 | 1879.23 | 39.31 | 14.74 | 176.05 | 0.13 | 8.33 | -27.78 | 115.92 | 8.12 | 24.95 |
| 21Q2 (7) | 240.51 | 37.94 | 706.0 | -162.64 | -96.76 | -120.2 | -1.19 | -102.92 | -104.66 | 17.61 | 219.8 | 1135.88 | 77.87 | -15.08 | 276.9 | 137.21 | 94.76 | 132.09 | -25.85 | -117.59 | -139.35 | 28.58 | 56.63 | -21.39 | 228.35 | 29.77 | 1279.76 | 189.95 | 29.29 | 1034.03 | 34.26 | 55.3 | 146.65 | 0.12 | -7.69 | -40.0 | 107.21 | 3.98 | 10.81 |
| 21Q1 (6) | 174.36 | 64.12 | 1725.76 | -82.66 | 4.97 | -199.93 | 40.78 | 50.93 | 899.61 | -14.7 | -312.74 | -1042.31 | 91.7 | 376.12 | 609.16 | 70.45 | -14.81 | 374.73 | -11.88 | -225.98 | -29.41 | 18.24 | -38.35 | 121.37 | 175.97 | 105.05 | 2784.75 | 146.92 | 89.28 | 17601.2 | 22.06 | 36.85 | 64.14 | 0.13 | -18.75 | -7.14 | 103.10 | -8.87 | 55.57 |
| 20Q4 (5) | 106.24 | 253.66 | 1299.74 | -86.98 | -381.88 | -930.57 | 27.02 | 365.68 | -3.29 | 6.91 | 214.21 | 211.27 | 19.26 | 60.63 | 2365.88 | 82.7 | 427.09 | 2383.48 | 9.43 | 265.15 | 414.33 | 29.59 | 270.86 | 1577.55 | 85.82 | 343.29 | 936.47 | 77.62 | 332.18 | 556.13 | 16.12 | 13.2 | 20.93 | 0.16 | -11.11 | 6.67 | 113.14 | 21.95 | 277.29 |
| 20Q3 (4) | 30.04 | 0.67 | 0.0 | -18.05 | 75.56 | 0.0 | -10.17 | -139.87 | 0.0 | -6.05 | -255.88 | 0.0 | 11.99 | 127.24 | 0.0 | 15.69 | -73.46 | 0.0 | -5.71 | 47.13 | 0.0 | 7.98 | -78.05 | 0.0 | 19.36 | 16.98 | 0.0 | 17.96 | 7.22 | 0.0 | 14.24 | 2.52 | 0.0 | 0.18 | -10.0 | 0.0 | 92.77 | -4.12 | 0.0 |
| 20Q2 (3) | 29.84 | 212.46 | 0.0 | -73.86 | -168.0 | 0.0 | 25.51 | 600.2 | 0.0 | -1.7 | -208.97 | 0.0 | -44.02 | -144.42 | 0.0 | 59.12 | 298.38 | 0.0 | -10.8 | -17.65 | 0.0 | 36.35 | 341.1 | 0.0 | 16.55 | 171.31 | 0.0 | 16.75 | 1918.07 | 0.0 | 13.89 | 3.35 | 0.0 | 0.2 | 42.86 | 0.0 | 96.76 | 46.0 | 0.0 |
| 20Q1 (2) | 9.55 | 25.82 | 0.0 | -27.56 | -226.54 | 0.0 | -5.1 | -118.25 | 0.0 | 1.56 | 125.12 | 0.0 | -18.01 | -2018.82 | 0.0 | 14.84 | 345.65 | 0.0 | -9.18 | -206.0 | 0.0 | 8.24 | 367.18 | 0.0 | 6.1 | -26.33 | 0.0 | 0.83 | -92.98 | 0.0 | 13.44 | 0.83 | 0.0 | 0.14 | -6.67 | 0.0 | 66.27 | 121.0 | 0.0 |
| 19Q4 (1) | 7.59 | 0.0 | 0.0 | -8.44 | 0.0 | 0.0 | 27.94 | 0.0 | 0.0 | -6.21 | 0.0 | 0.0 | -0.85 | 0.0 | 0.0 | 3.33 | 0.0 | 0.0 | -3.0 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 8.28 | 0.0 | 0.0 | 11.83 | 0.0 | 0.0 | 13.33 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 29.99 | 0.0 | 0.0 |
