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) | 682.05 | 8.0 | -218.34 | 0 | -469.79 | 0 | -10.01 | 0 | 463.71 | -27.67 | 230.03 | 538.09 | -12.56 | 0 | 11.48 | 339.71 | 295.66 | 201.76 | 215.94 | 204.53 | 292.63 | 0.33 | 2.94 | -11.18 | 133.34 | -22.75 |
| 2022 (9) | 631.52 | 80.56 | 9.58 | 0 | -449.79 | 0 | 35.42 | 0 | 641.1 | 176.49 | 36.05 | -71.9 | 0.46 | -17.86 | 2.61 | -78.86 | 97.98 | -5.41 | 70.91 | 7.31 | 291.67 | 4.01 | 3.31 | -13.35 | 172.60 | 72.88 |
| 2021 (8) | 349.75 | 551.18 | -117.88 | 0 | -157.97 | 0 | -34.61 | 0 | 231.87 | 0 | 128.27 | 7.33 | 0.56 | -25.33 | 12.35 | -7.99 | 103.58 | 0 | 66.08 | 0 | 280.42 | 2.49 | 3.82 | -10.75 | 99.84 | 354.04 |
| 2020 (7) | 53.71 | -85.54 | -122.64 | 0 | -37.59 | 0 | -58.92 | 0 | -68.93 | 0 | 119.51 | -50.12 | 0.75 | 53.06 | 13.42 | 1.54 | -8.27 | 0 | -33.62 | 0 | 273.6 | 2.58 | 4.28 | -3.39 | 21.99 | -81.6 |
| 2019 (6) | 371.54 | 54.22 | -220.93 | 0 | -117.98 | 0 | -2.75 | 0 | 150.61 | 66.27 | 239.59 | 21.23 | 0.49 | -36.36 | 13.22 | 20.32 | 94.43 | 6.23 | 39.82 | -39.23 | 266.71 | 106.61 | 4.43 | 6.49 | 119.48 | -1.41 |
| 2018 (5) | 240.91 | 36.49 | -150.33 | 0 | -25.35 | 0 | -17.66 | 0 | 90.58 | 0 | 197.63 | -15.02 | 0.77 | 32.76 | 10.99 | -22.74 | 88.89 | 2.23 | 65.53 | 13.93 | 129.09 | -7.38 | 4.16 | 8.33 | 121.19 | 37.82 |
| 2017 (4) | 176.51 | -16.57 | -214.02 | 0 | 5.25 | -88.66 | -33.03 | 0 | -37.51 | 0 | 232.56 | 37.02 | 0.58 | 152.17 | 14.22 | 21.2 | 86.95 | 21.95 | 57.52 | 65.48 | 139.37 | -7.4 | 3.84 | 7.26 | 87.93 | -21.51 |
| 2016 (3) | 211.56 | -18.72 | -165.51 | 0 | 46.3 | -46.01 | -34.54 | 0 | 46.05 | 19921.74 | 169.73 | -36.55 | 0.23 | 0 | 11.73 | -39.84 | 71.3 | -22.54 | 34.76 | -45.99 | 150.51 | 17.83 | 3.58 | 4.07 | 112.03 | -15.84 |
| 2015 (2) | 260.27 | 73.12 | -260.04 | 0 | 85.75 | 37.53 | 24.11 | 0 | 0.23 | 0 | 267.5 | 29.16 | -1.75 | 0 | 19.50 | 25.32 | 92.05 | 249.34 | 64.36 | 0 | 127.74 | 11.84 | 3.44 | 12.79 | 133.10 | -7.75 |
| 2014 (1) | 150.34 | -12.86 | -190.58 | 0 | 62.35 | 0 | -9.58 | 0 | -40.24 | 0 | 207.1 | 305.05 | -2.6 | 0 | 15.56 | 277.88 | 26.35 | -24.06 | -13.07 | 0 | 114.22 | 6.51 | 3.05 | 30.34 | 144.28 | -2.11 |
| 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) | 108.23 | -20.8 | -47.51 | -40.55 | 23.85 | -5.46 | -171.1 | -729.37 | 2.97 | -17.04 | -328.14 | -167.08 | 67.68 | -18.85 | -59.65 | 56.77 | -11.26 | 22.48 | 0.42 | 2.44 | 520.0 | 9.93 | -14.03 | 14.13 | 122.84 | 22.01 | 56.09 | 89.85 | 15.37 | 50.81 | 69.83 | -2.25 | -5.86 | 0.56 | -9.68 | -25.33 | 67.54 | -25.89 | -55.94 |
| 24Q2 (19) | 136.65 | -21.42 | -36.87 | -53.25 | -214.16 | 13.2 | -20.63 | 34.34 | 89.09 | -3.98 | -155.05 | -179.44 | 83.4 | -46.86 | -46.23 | 63.97 | 191.97 | -4.22 | 0.41 | 173.21 | 10.81 | 11.55 | 173.73 | -15.92 | 100.68 | 51.31 | 29.69 | 77.88 | 65.28 | 31.09 | 71.44 | -2.66 | -2.97 | 0.62 | -3.12 | -18.42 | 91.14 | -36.5 | -43.66 |
| 24Q1 (18) | 173.89 | 97.78 | 1.41 | -16.95 | 84.93 | -178.78 | -31.42 | 21.33 | 51.18 | 7.23 | 146.83 | 6.32 | 156.94 | 739.27 | -5.11 | 21.91 | -79.46 | 115.01 | -0.56 | 95.65 | -1500.0 | 4.22 | -78.62 | 84.0 | 66.54 | -13.14 | 6.07 | 47.12 | -9.35 | 4.76 | 73.39 | 3.25 | -0.49 | 0.64 | -3.03 | -16.88 | 143.53 | 101.98 | 0.02 |
| 23Q4 (17) | 87.92 | -57.36 | -57.66 | -112.47 | -192.51 | -532.08 | -39.94 | 77.35 | 66.34 | -15.44 | -142.01 | -298.97 | -24.55 | -114.63 | -110.51 | 106.69 | 130.18 | 1920.64 | -12.87 | -12770.0 | -1097.67 | 19.74 | 126.8 | 1374.31 | 76.61 | -2.66 | 309.9 | 51.98 | -12.76 | 640.46 | 71.08 | -4.18 | -3.89 | 0.66 | -12.0 | -13.16 | 71.06 | -53.64 | -72.03 |
| 23Q3 (16) | 206.2 | -4.74 | 3.38 | -38.45 | 37.33 | -38350.0 | -176.33 | 6.78 | -10.75 | -6.38 | -227.35 | -140.03 | 167.75 | 8.16 | -15.86 | 46.35 | -30.6 | 936.91 | -0.1 | -127.03 | 79.59 | 8.70 | -36.67 | 585.36 | 78.7 | 1.38 | 525.6 | 59.58 | 0.29 | 381.65 | 74.18 | 0.75 | -0.43 | 0.75 | -1.32 | -5.06 | 153.30 | -5.24 | -32.63 |
| 23Q2 (15) | 216.45 | 26.22 | 80.62 | -61.35 | -909.05 | -461.3 | -189.16 | -193.91 | -168.24 | 5.01 | -26.32 | -52.47 | 155.1 | -6.23 | 42.41 | 66.79 | 555.45 | 233.62 | 0.37 | 825.0 | 85.0 | 13.74 | 499.04 | 128.76 | 77.63 | 23.75 | 214.8 | 59.41 | 32.08 | 229.51 | 73.63 | -0.16 | 2.88 | 0.76 | -1.3 | -13.64 | 161.77 | 12.73 | 22.14 |
| 23Q1 (14) | 171.48 | -17.42 | 64.02 | -6.08 | -123.36 | -12.18 | -64.36 | 45.76 | 36.53 | 6.8 | -12.37 | 471.43 | 165.4 | -29.22 | 66.85 | 10.19 | 92.99 | 62.52 | 0.04 | -96.9 | 107.41 | 2.29 | 71.34 | 10.08 | 62.73 | 235.63 | 49.18 | 44.98 | 540.74 | 34.27 | 73.75 | -0.28 | 2.96 | 0.77 | 1.32 | -12.5 | 143.50 | -43.52 | 45.5 |
| 22Q4 (13) | 207.66 | 4.11 | 34.8 | 26.03 | 26130.0 | 129.44 | -118.65 | 25.48 | -127.87 | 7.76 | -51.32 | 175.19 | 233.69 | 17.22 | 256.07 | 5.28 | 18.12 | -94.55 | 1.29 | 363.27 | -23.67 | 1.34 | 5.43 | -95.27 | 18.69 | 48.57 | -79.25 | 7.02 | -43.25 | -90.22 | 73.96 | -0.72 | 4.83 | 0.76 | -3.8 | -16.48 | 254.05 | 11.65 | 136.22 |
| 22Q3 (12) | 199.46 | 66.44 | 172.37 | -0.1 | 99.09 | 95.48 | -159.21 | -125.77 | -577.2 | 15.94 | 51.23 | 332.02 | 199.36 | 83.05 | 180.71 | 4.47 | -77.67 | 39.69 | -0.49 | -345.0 | -122.73 | 1.27 | -78.86 | 2.43 | 12.58 | -48.99 | -45.54 | 12.37 | -31.39 | -16.64 | 74.5 | 4.09 | 6.23 | 0.79 | -10.23 | -15.05 | 227.54 | 71.79 | 166.91 |
| 22Q2 (11) | 119.84 | 14.62 | 50.35 | -10.93 | -101.66 | 11.57 | -70.52 | 30.45 | -11.94 | 10.54 | 785.71 | 186.46 | 108.91 | 9.87 | 61.71 | 20.02 | 219.3 | 67.11 | 0.2 | 137.04 | 400.0 | 6.01 | 188.25 | 21.15 | 24.66 | -41.36 | 207.87 | 18.03 | -46.18 | 1152.08 | 71.57 | -0.08 | 2.51 | 0.88 | 0.0 | -9.28 | 132.45 | 34.3 | 20.02 |
| 22Q1 (10) | 104.55 | -32.13 | 144.5 | -5.42 | 93.87 | 63.6 | -101.4 | -94.74 | -422.95 | 1.19 | 111.53 | 122.75 | 99.13 | 51.04 | 255.69 | 6.27 | -93.52 | -61.44 | -0.54 | -131.95 | 42.55 | 2.08 | -92.64 | -74.78 | 42.05 | -53.32 | 338.65 | 33.5 | -53.33 | 252.48 | 71.63 | 1.53 | 2.45 | 0.88 | -3.3 | -12.87 | 98.62 | -8.3 | 12.92 |
| 21Q4 (9) | 154.05 | 110.36 | 153.87 | -88.42 | -3900.9 | -245.8 | -52.07 | -121.48 | 2.0 | -10.32 | -50.22 | -36.51 | 65.63 | -7.59 | 86.93 | 96.83 | 2925.94 | 357.61 | 1.69 | 868.18 | 319.48 | 28.30 | 2182.83 | 182.51 | 90.09 | 290.0 | 1107.64 | 71.78 | 383.69 | 2454.45 | 70.55 | 0.6 | 2.08 | 0.91 | -2.15 | -12.5 | 107.55 | 26.15 | 29.31 |
| 21Q3 (8) | 73.23 | -8.13 | 256.87 | -2.21 | 82.12 | 95.96 | -23.51 | 62.68 | -165.0 | -6.87 | 43.64 | 13.26 | 71.02 | 5.45 | 308.15 | 3.2 | -73.29 | -94.27 | -0.22 | -650.0 | 89.05 | 1.24 | -75.0 | -95.92 | 23.1 | 188.39 | 275.93 | 14.84 | 930.56 | 182.08 | 70.13 | 0.44 | 2.53 | 0.93 | -4.12 | -12.26 | 85.25 | -22.75 | 113.46 |
| 21Q2 (7) | 79.71 | 86.41 | 211.37 | -12.36 | 16.99 | 44.15 | -63.0 | -224.91 | -460.62 | -12.19 | -133.08 | 57.12 | 67.35 | 141.66 | 1840.92 | 11.98 | -26.32 | -54.62 | 0.04 | 104.26 | -98.98 | 4.96 | -39.99 | -63.77 | 8.01 | 145.46 | 332.97 | 1.44 | 106.55 | 123.45 | 69.82 | -0.14 | 2.42 | 0.97 | -3.96 | -11.01 | 110.36 | 26.36 | 172.1 |
| 21Q1 (6) | 42.76 | -29.53 | 180.54 | -14.89 | 41.77 | 26.65 | -19.39 | 63.5 | 49.11 | -5.23 | 30.82 | 65.16 | 27.87 | -20.62 | 137.98 | 16.26 | -23.16 | 0.99 | -0.94 | -22.08 | -129.27 | 8.26 | -17.51 | 55.16 | -17.62 | -336.19 | -295.96 | -21.97 | -881.85 | -79.93 | 69.92 | 1.17 | 2.94 | 1.01 | -2.88 | -8.18 | 87.34 | 5.01 | 193.46 |
| 20Q4 (5) | 60.68 | 195.71 | 104.93 | -25.57 | 53.2 | -61.32 | -53.13 | -246.89 | 26.13 | -7.56 | 4.55 | -237.5 | 35.11 | 202.9 | 155.16 | 21.16 | -62.12 | 38.57 | -0.77 | 61.69 | -485.0 | 10.02 | -67.0 | 212.06 | 7.46 | 156.82 | -65.16 | 2.81 | 115.54 | -63.41 | 69.11 | 1.04 | 1.19 | 1.04 | -1.89 | -6.31 | 83.17 | 108.25 | 116.53 |
| 20Q3 (4) | 20.52 | -19.84 | 0.0 | -54.64 | -146.9 | 0.0 | 36.17 | 107.04 | 0.0 | -7.92 | 72.14 | 0.0 | -34.12 | -1083.29 | 0.0 | 55.86 | 111.59 | 0.0 | -2.01 | -151.02 | 0.0 | 30.35 | 121.78 | 0.0 | -13.13 | -809.73 | 0.0 | -18.08 | -194.46 | 0.0 | 68.4 | 0.34 | 0.0 | 1.06 | -2.75 | 0.0 | 39.94 | -1.53 | 0.0 |
| 20Q2 (3) | 25.6 | 148.22 | 0.0 | -22.13 | -9.01 | 0.0 | 17.47 | 145.85 | 0.0 | -28.43 | -89.41 | 0.0 | 3.47 | 104.73 | 0.0 | 26.4 | 63.98 | 0.0 | 3.94 | 1060.98 | 0.0 | 13.69 | 157.01 | 0.0 | 1.85 | 141.57 | 0.0 | -6.14 | 49.71 | 0.0 | 68.17 | 0.37 | 0.0 | 1.09 | -0.91 | 0.0 | 40.56 | 143.4 | 0.0 |
| 20Q1 (2) | -53.09 | -279.3 | 0.0 | -20.3 | -28.08 | 0.0 | -38.1 | 47.02 | 0.0 | -15.01 | -570.09 | 0.0 | -73.39 | -633.36 | 0.0 | 16.1 | 5.44 | 0.0 | -0.41 | -305.0 | 0.0 | 5.33 | 65.9 | 0.0 | -4.45 | -120.78 | 0.0 | -12.21 | -258.98 | 0.0 | 67.92 | -0.56 | 0.0 | 1.1 | -0.9 | 0.0 | -93.45 | -343.3 | 0.0 |
| 19Q4 (1) | 29.61 | 0.0 | 0.0 | -15.85 | 0.0 | 0.0 | -71.92 | 0.0 | 0.0 | -2.24 | 0.0 | 0.0 | 13.76 | 0.0 | 0.0 | 15.27 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 3.21 | 0.0 | 0.0 | 21.41 | 0.0 | 0.0 | 7.68 | 0.0 | 0.0 | 68.3 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 38.41 | 0.0 | 0.0 |
