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) | 453.84 | 0 | -78.67 | 0 | -361.19 | 0 | -5.03 | 0 | 375.17 | 0 | 83.65 | 9.39 | -26.37 | 0 | 1.17 | 30.19 | 154.05 | 184.23 | 218.89 | 51.78 | 148.5 | -1.12 | 13.13 | 6.92 | 119.27 | 0 |
| 2022 (9) | -91.83 | 0 | -38.64 | 0 | -152.01 | 0 | 2.83 | 33.49 | -130.47 | 0 | 76.47 | -27.52 | -16.35 | 0 | 0.90 | -47.0 | 54.2 | -90.18 | 144.22 | -70.81 | 150.18 | 15.64 | 12.28 | -18.78 | -29.94 | 0 |
| 2021 (8) | 355.26 | -0.02 | -67.1 | 0 | -71.67 | 0 | 2.12 | 0 | 288.16 | -2.55 | 105.5 | 17.76 | -3.73 | 0 | 1.70 | -21.13 | 551.77 | 1892.67 | 494.01 | 564.89 | 129.87 | 3.05 | 15.12 | 2.02 | 55.60 | -66.34 |
| 2020 (7) | 355.34 | -19.04 | -59.65 | 0 | -179.93 | 0 | -0.03 | 0 | 295.69 | -21.88 | 89.59 | 15.61 | -4.23 | 0 | 2.16 | 79.85 | 27.69 | -92.47 | 74.3 | -79.81 | 126.03 | 4.22 | 14.82 | -7.66 | 165.16 | 90.01 |
| 2019 (6) | 438.92 | -42.96 | -60.42 | 0 | -438.97 | 0 | 2.42 | 0 | 378.5 | -53.26 | 77.49 | -37.41 | -18.73 | 0 | 1.20 | -25.64 | 367.86 | -44.66 | 367.98 | -38.76 | 120.93 | -8.52 | 16.05 | -17.78 | 86.92 | -14.99 |
| 2018 (5) | 769.5 | -3.57 | 40.23 | 9.95 | -874.49 | 0 | -19.05 | 0 | 809.73 | -2.98 | 123.81 | 38.04 | -19.58 | 0 | 1.61 | 12.24 | 664.69 | -27.48 | 600.9 | -25.05 | 132.19 | -21.45 | 19.52 | 4.66 | 102.24 | 26.67 |
| 2017 (4) | 797.99 | -23.13 | 36.59 | 0 | -1064.88 | 0 | 7.34 | 0 | 834.58 | -6.42 | 89.69 | 92.67 | -7.48 | 0 | 1.44 | 68.61 | 916.57 | 6.32 | 801.7 | 5.82 | 168.29 | -18.3 | 18.65 | -30.85 | 80.72 | -22.98 |
| 2016 (3) | 1038.14 | -12.88 | -146.29 | 0 | -676.13 | 0 | -0.66 | 0 | 891.85 | -3.42 | 46.55 | -31.65 | 23.97 | 0 | 0.85 | -21.22 | 862.09 | 89.55 | 757.64 | 60.17 | 205.98 | -4.61 | 26.97 | -5.14 | 104.80 | -36.91 |
| 2015 (2) | 1191.67 | 83.67 | -268.27 | 0 | -873.55 | 0 | -14.34 | 0 | 923.4 | 54.55 | 68.11 | 7.96 | -70.94 | 0 | 1.08 | 56.59 | 454.82 | 0 | 473.02 | 421.75 | 215.94 | -1.07 | 28.43 | -12.17 | 166.11 | -12.61 |
| 2014 (1) | 648.8 | 64.61 | -51.31 | 0 | -359.93 | 0 | 17.92 | -3.76 | 597.49 | 163.77 | 63.09 | -35.94 | -29.1 | 0 | 0.69 | -34.66 | -1.74 | 0 | 90.66 | -66.24 | 218.28 | -1.21 | 32.37 | -3.34 | 190.09 | 152.25 |
| 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) | -13.97 | 85.45 | -108.18 | -4.48 | 90.25 | 76.53 | -146.5 | -2583.15 | -37.4 | 1.56 | -66.09 | 152.17 | -18.45 | 87.0 | -112.16 | 29.75 | 89.13 | 223.37 | 3.06 | 116.0 | 130.33 | 1.72 | 86.32 | 259.72 | -47.63 | -507.44 | -126.38 | -30.82 | -212.81 | -117.96 | 28.65 | 3.32 | -21.4 | 4.75 | 25.66 | 36.89 | -541.47 | -231.82 | -770.32 |
| 24Q2 (19) | -96.0 | -366.37 | -602.78 | -45.96 | -151.7 | -252.72 | -5.46 | -9000.0 | 96.13 | 4.6 | 223.99 | 236.09 | -141.96 | -898.43 | -431.88 | 15.73 | -23.04 | -31.7 | -19.13 | -84.47 | -11.74 | 0.92 | -22.78 | -36.19 | 11.69 | -63.56 | 118.08 | 27.32 | -45.64 | 335.92 | 27.73 | -4.81 | -29.92 | 3.78 | 0.8 | 25.17 | -163.18 | -476.44 | -270.44 |
| 24Q1 (18) | 36.04 | -69.63 | -79.76 | -18.26 | 39.01 | -9.87 | -0.06 | 99.73 | 99.93 | -3.71 | -350.68 | -2753.85 | 17.78 | -79.96 | -88.98 | 20.44 | -20.5 | -20.53 | -10.37 | -323.27 | -416.16 | 1.19 | -18.32 | -14.29 | 32.08 | 786.94 | -25.12 | 50.26 | 245.43 | 13.33 | 29.13 | -7.96 | -28.64 | 3.75 | -1.06 | 32.04 | 43.35 | -81.74 | -78.57 |
| 23Q4 (17) | 118.66 | -30.54 | -12.76 | -29.94 | -56.84 | 44.95 | -22.45 | 78.94 | -1770.83 | 1.48 | 149.5 | -62.24 | 88.72 | -41.53 | 8.69 | 25.71 | 179.46 | 53.31 | -2.45 | 75.72 | 91.77 | 1.46 | 206.12 | 69.23 | -4.67 | -102.59 | 96.37 | 14.55 | -91.52 | 114.72 | 31.65 | -13.17 | -22.45 | 3.79 | 9.22 | 43.56 | 237.37 | 193.85 | 0 |
| 23Q3 (16) | 170.83 | 1350.59 | 2536.27 | -19.09 | -46.51 | -136.61 | -106.62 | 24.38 | 32.43 | -2.99 | 11.54 | -210.74 | 151.74 | 668.53 | 158.85 | 9.2 | -60.05 | -30.04 | -10.09 | 41.06 | -283.12 | 0.48 | -66.95 | -16.82 | 180.55 | 379.19 | 214.91 | 171.56 | 1581.52 | 373.14 | 36.45 | -7.88 | -8.28 | 3.47 | 14.9 | 7.43 | 80.78 | 283.38 | 0 |
| 23Q2 (15) | -13.66 | -107.67 | 94.58 | -13.03 | 21.6 | 43.4 | -140.99 | -54.73 | -83035.29 | -3.38 | -2500.0 | 24.22 | -26.69 | -116.54 | 90.3 | 23.03 | -10.46 | -23.11 | -17.12 | -621.95 | -501.88 | 1.44 | 3.72 | 15.43 | -64.67 | -250.96 | -135.79 | -11.58 | -126.11 | -106.84 | 39.57 | -3.06 | 11.12 | 3.02 | 6.34 | -4.43 | -44.05 | -121.78 | 63.66 |
| 23Q1 (14) | 178.02 | 30.88 | 895.08 | -16.62 | 69.44 | -24.31 | -91.12 | -7493.33 | -1436.07 | -0.13 | -103.32 | -119.4 | 161.4 | 97.72 | 3470.8 | 25.72 | 53.37 | 54.85 | 3.28 | 111.01 | -10.38 | 1.39 | 61.26 | 55.61 | 42.84 | 133.34 | -73.08 | 44.35 | 144.87 | -67.53 | 40.82 | 0.02 | 19.99 | 2.84 | 7.58 | -12.35 | 202.27 | 0 | 1865.4 |
| 22Q4 (13) | 136.02 | 1999.07 | 3.56 | -54.39 | -204.32 | -152.51 | -1.2 | 99.24 | -46.34 | 3.92 | 45.19 | 288.12 | 81.63 | 39.25 | -25.66 | 16.77 | 27.53 | -26.09 | -29.78 | -640.47 | -519.13 | 0.86 | 50.46 | -31.18 | -128.51 | 18.21 | -246.9 | -98.84 | -57.36 | -229.95 | 40.81 | 2.69 | 22.37 | 2.64 | -18.27 | -20.72 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | 6.48 | 102.57 | 105.06 | 52.14 | 326.5 | 1587.38 | -157.79 | -92917.65 | -141.12 | 2.7 | 160.54 | 3957.14 | 58.62 | 121.3 | 837.92 | 13.15 | -56.09 | -42.43 | 5.51 | 29.34 | 359.91 | 0.57 | -54.13 | -58.78 | -157.12 | -186.97 | -259.69 | -62.81 | -137.1 | -161.03 | 39.74 | 11.6 | 21.38 | 3.23 | 2.22 | -14.55 | 0.00 | 100.0 | -100.0 |
| 22Q2 (11) | -252.22 | -1509.84 | -345.04 | -23.02 | -72.18 | -49.67 | 0.17 | -97.51 | -74.63 | -4.46 | -765.67 | -765.67 | -275.24 | -6189.38 | -414.38 | 29.95 | 80.31 | 9.35 | 4.26 | 16.39 | 576.19 | 1.25 | 39.82 | -33.75 | 180.67 | 13.51 | 16.73 | 169.3 | 23.97 | 24.45 | 35.61 | 4.67 | 10.69 | 3.16 | -2.47 | -11.24 | -121.22 | -1277.83 | -302.29 |
| 22Q1 (10) | 17.89 | -86.38 | -84.82 | -13.37 | 37.93 | 59.81 | 6.82 | 931.71 | 212.17 | 0.67 | -33.66 | 31.37 | 4.52 | -95.88 | -94.66 | 16.61 | -26.8 | -49.02 | 3.66 | 176.09 | 41.86 | 0.90 | -28.68 | -64.2 | 159.16 | 81.94 | -24.62 | 136.57 | 79.56 | -23.71 | 34.02 | 2.01 | 7.59 | 3.24 | -2.7 | -27.35 | 10.29 | -91.17 | -81.21 |
| 21Q4 (9) | 131.34 | 4056.33 | 8.26 | -21.54 | -797.09 | -442.57 | -0.82 | 98.75 | 55.19 | 1.01 | 1542.86 | 198.06 | 109.8 | 1656.8 | -6.43 | 22.69 | -0.66 | -7.27 | -4.81 | -126.89 | -262.5 | 1.26 | -9.88 | -46.72 | 87.48 | -11.09 | -24.84 | 76.06 | -26.09 | -25.64 | 33.35 | 1.86 | 6.79 | 3.33 | -11.9 | 42.92 | 116.50 | 5040.3 | 30.45 |
| 21Q3 (8) | 3.16 | -96.93 | -97.56 | 3.09 | 120.09 | 138.15 | -65.44 | -9867.16 | 72.66 | -0.07 | -110.45 | 98.85 | 6.25 | -92.86 | -94.85 | 22.84 | -16.61 | 9.81 | -2.12 | -436.51 | -505.71 | 1.39 | -26.29 | -37.1 | 98.39 | -36.43 | -41.42 | 102.91 | -24.35 | -35.08 | 32.74 | 1.77 | 4.0 | 3.78 | 6.18 | -16.0 | 2.27 | -96.22 | -96.6 |
| 21Q2 (7) | 102.93 | -12.65 | 60.7 | -15.38 | 53.77 | 62.55 | 0.67 | 111.02 | -99.03 | 0.67 | 31.37 | -91.84 | 87.55 | 3.52 | 280.98 | 27.39 | -15.93 | 48.62 | 0.63 | -75.58 | 106.19 | 1.89 | -24.44 | -18.06 | 154.78 | -26.69 | 229.12 | 136.04 | -24.0 | 257.14 | 32.17 | 1.74 | 0.72 | 3.56 | -20.18 | -15.24 | 59.92 | 9.38 | 0 |
| 21Q1 (6) | 117.84 | -2.87 | 191.68 | -33.27 | -738.04 | -411.06 | -6.08 | -232.24 | 19.79 | 0.51 | 149.51 | 145.54 | 84.57 | -27.93 | 149.54 | 32.58 | 33.14 | 25.84 | 2.58 | -12.84 | -22.52 | 2.50 | 6.14 | 32.82 | 211.13 | 81.4 | 254.36 | 179.01 | 75.0 | 279.14 | 31.62 | 1.25 | 0.8 | 4.46 | 91.42 | 17.68 | 54.79 | -38.65 | 0 |
| 20Q4 (5) | 121.32 | -6.37 | -2.01 | -3.97 | 50.99 | 84.96 | -1.83 | 99.24 | 86.15 | -1.03 | 83.09 | -135.64 | 117.35 | -3.39 | 20.47 | 24.47 | 17.64 | 12.76 | 2.96 | 945.71 | 137.0 | 2.36 | 6.41 | 63.68 | 116.39 | -30.7 | 30.83 | 102.29 | -35.47 | 44.01 | 31.23 | -0.79 | 0.03 | 2.33 | -48.22 | -38.36 | 89.30 | 34.05 | -23.52 |
| 20Q3 (4) | 129.57 | 102.3 | 0.0 | -8.1 | 80.28 | 0.0 | -239.33 | -447.76 | 0.0 | -6.09 | -174.18 | 0.0 | 121.47 | 428.59 | 0.0 | 20.8 | 12.86 | 0.0 | -0.35 | 96.56 | 0.0 | 2.21 | -3.98 | 0.0 | 167.95 | 240.11 | 0.0 | 158.51 | 283.1 | 0.0 | 31.48 | -1.44 | 0.0 | 4.5 | 7.14 | 0.0 | 66.62 | 0 | 0.0 |
| 20Q2 (3) | 64.05 | 58.54 | 0.0 | -41.07 | -530.88 | 0.0 | 68.82 | 1007.92 | 0.0 | 8.21 | 833.04 | 0.0 | 22.98 | -32.19 | 0.0 | 18.43 | -28.81 | 0.0 | -10.17 | -405.41 | 0.0 | 2.31 | 22.49 | 0.0 | -119.87 | 12.36 | 0.0 | -86.57 | 13.37 | 0.0 | 31.94 | 1.82 | 0.0 | 4.2 | 10.82 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 40.4 | -67.37 | 0.0 | -6.51 | 75.34 | 0.0 | -7.58 | 42.62 | 0.0 | -1.12 | -138.75 | 0.0 | 33.89 | -65.21 | 0.0 | 25.89 | 19.31 | 0.0 | 3.33 | 141.62 | 0.0 | 1.88 | 30.79 | 0.0 | -136.78 | -253.75 | 0.0 | -99.93 | -240.69 | 0.0 | 31.37 | 0.48 | 0.0 | 3.79 | 0.26 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 123.81 | 0.0 | 0.0 | -26.4 | 0.0 | 0.0 | -13.21 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 97.41 | 0.0 | 0.0 | 21.7 | 0.0 | 0.0 | -8.0 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 88.96 | 0.0 | 0.0 | 71.03 | 0.0 | 0.0 | 31.22 | 0.0 | 0.0 | 3.78 | 0.0 | 0.0 | 116.77 | 0.0 | 0.0 |
