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) | 183.63 | -43.9 | -286.17 | 0 | -2.38 | 0 | -30.82 | 0 | -102.54 | 0 | 207.81 | -9.53 | -33.24 | 0 | 6.25 | 3.32 | -30.5 | 0 | 85.49 | 16.15 | 131.63 | -5.06 | 43.01 | -6.48 | 70.59 | -44.31 |
| 2022 (9) | 327.32 | -15.48 | -288.65 | 0 | 54.69 | 0 | 34.98 | 0 | 38.67 | -73.46 | 229.71 | 42.22 | -48.69 | 0 | 6.05 | 36.94 | -52.86 | 0 | 73.6 | -80.81 | 138.65 | 0.42 | 45.99 | 9.87 | 126.75 | 84.43 |
| 2021 (8) | 387.29 | -16.19 | -241.56 | 0 | -83.31 | 0 | -24.21 | 0 | 145.73 | -55.38 | 161.52 | 3.0 | -72.95 | 0 | 4.42 | -28.68 | 344.33 | 124.7 | 383.59 | 96.27 | 138.07 | 3.3 | 41.86 | 14.09 | 68.73 | -45.6 |
| 2020 (7) | 462.13 | -21.69 | -135.56 | 0 | -309.95 | 0 | -26.88 | 0 | 326.57 | -2.79 | 156.82 | -7.6 | -32.98 | 0 | 6.19 | 15.05 | 153.24 | -7.07 | 195.44 | -34.2 | 133.66 | -10.19 | 36.69 | 1.89 | 126.34 | 3.16 |
| 2019 (6) | 590.13 | -2.6 | -254.17 | 0 | -474.09 | 0 | 7.33 | 0 | 335.96 | -15.94 | 169.72 | -7.98 | -65.54 | 0 | 5.38 | 19.0 | 164.89 | -57.0 | 297.02 | -39.1 | 148.82 | 3.13 | 36.01 | -18.23 | 122.47 | 36.65 |
| 2018 (5) | 605.91 | -14.95 | -206.26 | 0 | -382.1 | 0 | -23.09 | 0 | 399.65 | -28.35 | 184.44 | 55.23 | -31.89 | 0 | 4.52 | 36.41 | 383.5 | -1.45 | 487.69 | -10.37 | 144.31 | -0.28 | 44.04 | 31.31 | 89.63 | -9.12 |
| 2017 (4) | 712.4 | 19.3 | -154.64 | 0 | -556.96 | 0 | 32.16 | 22.89 | 557.76 | 76.71 | 118.82 | 32.55 | -68.02 | 0 | 3.32 | 18.05 | 389.14 | 16.38 | 544.11 | 24.13 | 144.72 | -9.72 | 33.54 | -22.22 | 98.62 | 5.99 |
| 2016 (3) | 597.13 | -11.37 | -281.49 | 0 | -361.89 | 0 | 26.17 | 837.99 | 315.64 | -44.93 | 89.64 | -47.54 | -27.13 | 0 | 2.81 | -45.87 | 334.36 | 72.58 | 438.33 | 58.94 | 160.3 | -2.82 | 43.12 | 24.8 | 93.05 | -34.36 |
| 2015 (2) | 673.73 | 104.23 | -100.54 | 0 | -378.43 | 0 | 2.79 | -96.45 | 573.19 | 287.55 | 170.87 | 22.4 | -24.22 | 0 | 5.19 | 49.2 | 193.74 | 379.2 | 275.78 | 161.95 | 164.95 | -3.44 | 34.55 | 8.04 | 141.75 | 32.39 |
| 2014 (1) | 329.88 | -15.51 | -181.98 | 0 | -127.19 | 0 | 78.6 | 0 | 147.9 | 31.36 | 139.6 | 6.06 | -30.5 | 0 | 3.48 | 13.08 | 40.43 | -78.7 | 105.28 | -57.66 | 170.83 | -5.68 | 31.98 | -24.31 | 107.07 | 29.44 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 51.93 | -65.6 | -21.83 | -121.74 | -92.5 | 4.94 | 9.93 | 126.96 | 131.07 | 14.77 | 183.97 | -10.92 | -69.81 | -179.57 | -13.25 | 44.75 | -5.99 | -19.41 | -23.04 | -272.82 | -38.46 | 5.11 | -6.82 | -20.91 | 3.42 | -83.45 | 106.49 | 1.18 | -98.43 | 101.57 | 32.22 | 0.53 | -7.81 | 13.45 | 27.49 | -24.57 | 110.84 | -13.65 | 0 |
| 23Q3 (19) | 150.97 | 284.25 | -34.36 | -63.24 | -290.37 | 38.34 | -36.83 | 52.11 | -477.36 | -17.59 | -340.96 | -155.09 | 87.73 | 279.95 | -31.16 | 47.6 | -4.61 | -32.19 | -6.18 | -1387.5 | 35.22 | 5.48 | -17.41 | -29.14 | 20.66 | 165.52 | 133.45 | 75.01 | 342.02 | 200.64 | 32.05 | -2.7 | -8.17 | 10.55 | 13.08 | 12.0 | 128.36 | 93.54 | -61.34 |
| 23Q2 (18) | 39.29 | 167.09 | 458.49 | -16.2 | 80.94 | 74.56 | -76.91 | -175.83 | -249.6 | 7.3 | 120.67 | 693.48 | 23.09 | 116.08 | 130.94 | 49.9 | -23.89 | -1.83 | 0.48 | 110.64 | 102.68 | 6.64 | -15.93 | 40.77 | -31.53 | -36.79 | -272.01 | 16.97 | 320.96 | -73.1 | 32.94 | -4.33 | -4.69 | 9.33 | -3.72 | -2.2 | 66.32 | 141.27 | 748.65 |
| 23Q1 (17) | -58.56 | -188.15 | -239.96 | -84.99 | 33.64 | -1601.59 | 101.42 | 417.33 | 298.04 | -35.31 | -312.97 | -144.36 | -143.55 | -132.88 | -402.21 | 65.56 | 18.06 | 23.35 | -4.51 | 72.9 | 1.53 | 7.90 | 22.24 | 41.73 | -23.05 | 56.27 | -153.26 | -7.68 | 89.77 | -112.67 | 34.43 | -1.49 | 0.55 | 9.69 | -45.65 | 5.33 | -160.70 | 0 | -499.64 |
| 22Q4 (16) | 66.43 | -71.12 | -38.47 | -128.07 | -24.86 | -30.38 | -31.96 | -427.46 | -7202.22 | 16.58 | -48.07 | -36.06 | -61.64 | -148.37 | -733.5 | 55.53 | -20.9 | 29.59 | -16.64 | -74.42 | -3.16 | 6.46 | -16.51 | 42.69 | -52.71 | 14.65 | -260.75 | -75.05 | -400.8 | -310.52 | 34.95 | 0.14 | -4.38 | 17.83 | 89.28 | 44.49 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 230.01 | 2198.63 | 98.03 | -102.57 | -61.1 | -259.77 | 9.76 | -81.02 | 109.71 | 31.93 | 3370.65 | 238.83 | 127.44 | 270.76 | 45.41 | 70.2 | 38.11 | 88.86 | -9.54 | 46.79 | 47.47 | 7.74 | 64.06 | 89.67 | -61.76 | -436.93 | -214.35 | 24.95 | -60.45 | -73.79 | 34.9 | 0.98 | 1.9 | 9.42 | -1.26 | -9.07 | 332.05 | 3347.47 | 299.63 |
| 22Q2 (14) | -10.96 | -126.2 | -107.43 | -63.67 | -1224.91 | 3.72 | 51.41 | 101.77 | 201.12 | 0.92 | 106.37 | -93.47 | -74.63 | -257.12 | -191.68 | 50.83 | -4.37 | 32.2 | -17.93 | -291.48 | 41.58 | 4.72 | -15.36 | 17.58 | 18.33 | -57.65 | -86.08 | 63.09 | 4.09 | -49.14 | 34.56 | 0.93 | 1.02 | 9.54 | 3.7 | -0.31 | -10.22 | -125.43 | -111.63 |
| 22Q1 (13) | 41.84 | -61.24 | 167.18 | 5.66 | 105.76 | 111.62 | 25.48 | 5562.22 | -62.34 | -14.45 | -155.73 | 64.94 | 47.5 | 388.18 | 243.81 | 53.15 | 24.04 | 23.46 | -4.58 | 71.61 | 42.46 | 5.57 | 23.07 | 8.91 | 43.28 | 31.99 | -65.6 | 60.61 | 70.01 | -52.92 | 34.24 | -6.32 | 3.6 | 9.2 | -25.45 | -4.17 | 40.21 | -68.51 | 340.07 |
| 21Q4 (12) | 107.96 | -7.05 | -14.3 | -98.23 | -244.55 | -396.61 | 0.45 | 100.45 | 100.38 | 25.93 | 212.74 | 206.86 | 9.73 | -88.9 | -90.84 | 42.85 | 15.28 | 49.36 | -16.13 | 11.18 | -212.6 | 4.53 | 10.98 | 14.73 | 32.79 | -39.29 | -65.8 | 35.65 | -62.54 | -63.49 | 36.55 | 6.72 | 9.89 | 12.34 | 19.11 | 28.01 | 127.70 | 53.69 | 42.47 |
| 21Q3 (11) | 116.15 | -21.27 | -43.31 | -28.51 | 56.89 | -775.59 | -100.56 | -97.8 | 61.22 | -23.0 | -263.35 | -184.3 | 87.64 | 7.67 | -58.09 | 37.17 | -3.33 | -12.02 | -18.16 | 40.83 | -37.37 | 4.08 | 1.71 | -41.93 | 54.01 | -59.0 | 5.61 | 95.18 | -23.27 | -28.15 | 34.25 | 0.12 | 4.36 | 10.36 | 8.25 | 8.37 | 83.09 | -5.48 | -29.1 |
| 21Q2 (10) | 147.53 | 842.08 | -10.05 | -66.13 | -35.82 | -44.83 | -50.84 | -175.15 | 22.54 | 14.08 | 134.16 | 506.94 | 81.4 | 346.44 | -31.23 | 38.45 | -10.69 | -1.38 | -30.69 | -285.55 | -125.33 | 4.01 | -21.61 | -42.41 | 131.72 | 4.7 | 417.36 | 124.04 | -3.64 | 985.21 | 34.21 | 3.51 | 1.54 | 9.57 | -0.31 | -41.54 | 87.91 | 862.07 | -67.04 |
| 21Q1 (9) | 15.66 | -87.57 | 147.8 | -48.69 | -146.16 | 34.5 | 67.65 | 157.35 | -49.12 | -41.22 | -587.81 | -73.27 | -33.03 | -131.1 | 69.16 | 43.05 | 50.05 | -8.19 | -7.96 | -54.26 | -712.24 | 5.12 | 29.65 | -29.69 | 125.81 | 31.23 | 754.24 | 128.73 | 31.84 | 379.24 | 33.05 | -0.63 | -2.48 | 9.6 | -0.41 | 749.56 | 9.14 | -89.81 | 0 |
| 20Q4 (8) | 125.97 | -38.52 | 17.17 | -19.78 | -568.72 | 75.16 | -117.96 | 54.51 | -1167.51 | 8.45 | 204.45 | -61.24 | 106.19 | -49.22 | 281.02 | 28.69 | -32.09 | -35.05 | -5.16 | 60.97 | 77.9 | 3.95 | -43.82 | -42.54 | 95.87 | 87.47 | 4693.5 | 97.64 | -26.29 | 260.69 | 33.26 | 1.34 | -9.25 | 9.64 | 0.84 | 2.88 | 89.63 | -23.51 | -39.06 |
| 20Q3 (7) | 204.9 | 24.92 | -28.66 | 4.22 | 109.24 | 113.78 | -259.33 | -295.14 | 0.29 | -8.09 | -133.82 | 34.28 | 209.12 | 76.68 | -18.51 | 42.25 | 8.36 | -12.8 | -13.22 | 2.94 | -11.28 | 7.02 | 0.86 | 12.89 | 51.14 | 100.86 | 104.31 | 132.47 | 1058.97 | 4.46 | 32.82 | -2.58 | -13.06 | 9.56 | -41.6 | 6.1 | 117.19 | -56.07 | -29.19 |
| 20Q2 (6) | 164.02 | 600.67 | 80.7 | -45.66 | 38.58 | 19.81 | -65.63 | -149.36 | 25.73 | -3.46 | 85.46 | -138.96 | 118.36 | 210.51 | 249.87 | 38.99 | -16.85 | -14.06 | -13.62 | -1289.8 | 9.92 | 6.96 | -4.29 | 25.66 | 25.46 | 232.4 | -51.09 | 11.43 | 124.79 | -80.27 | 33.69 | -0.59 | -10.04 | 16.37 | 1348.67 | 102.1 | 266.74 | 0 | 204.09 |
| 20Q1 (5) | -32.76 | -130.47 | -131.32 | -74.34 | 6.65 | 14.52 | 132.97 | 1103.35 | 197.28 | -23.79 | -209.13 | 23.82 | -107.1 | -484.28 | -707.14 | 46.89 | 6.16 | 47.78 | -0.98 | 95.8 | 93.55 | 7.28 | 5.96 | 109.67 | -19.23 | -1061.5 | -122.41 | -46.1 | -270.3 | -154.11 | 33.89 | -7.53 | -8.33 | 1.13 | -87.94 | -88.14 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 107.51 | -62.57 | 0.0 | -79.64 | -160.09 | 0.0 | 11.05 | 104.25 | 0.0 | 21.8 | 277.09 | 0.0 | 27.87 | -89.14 | 0.0 | 44.17 | -8.83 | 0.0 | -23.35 | -96.55 | 0.0 | 6.87 | 10.37 | 0.0 | 2.0 | -92.01 | 0.0 | 27.07 | -78.65 | 0.0 | 36.65 | -2.91 | 0.0 | 9.37 | 4.0 | 0.0 | 147.09 | -11.11 | 0.0 |
| 19Q3 (3) | 287.23 | 216.44 | 0.0 | -30.62 | 46.22 | 0.0 | -260.09 | -194.32 | 0.0 | -12.31 | -238.63 | 0.0 | 256.61 | 658.53 | 0.0 | 48.45 | 6.79 | 0.0 | -11.88 | 21.43 | 0.0 | 6.22 | 12.26 | 0.0 | 25.03 | -51.91 | 0.0 | 126.81 | 118.9 | 0.0 | 37.75 | 0.8 | 0.0 | 9.01 | 11.23 | 0.0 | 165.48 | 88.66 | 0.0 |
| 19Q2 (2) | 90.77 | -13.23 | 0.0 | -56.94 | 34.53 | 0.0 | -88.37 | 35.35 | 0.0 | 8.88 | 128.43 | 0.0 | 33.83 | 91.78 | 0.0 | 45.37 | 42.99 | 0.0 | -15.12 | 0.53 | 0.0 | 5.54 | 59.7 | 0.0 | 52.05 | -39.35 | 0.0 | 57.93 | -32.01 | 0.0 | 37.45 | 1.3 | 0.0 | 8.1 | -15.01 | 0.0 | 87.72 | 10.43 | 0.0 |
| 19Q1 (1) | 104.61 | 0.0 | 0.0 | -86.97 | 0.0 | 0.0 | -136.69 | 0.0 | 0.0 | -31.23 | 0.0 | 0.0 | 17.64 | 0.0 | 0.0 | 31.73 | 0.0 | 0.0 | -15.2 | 0.0 | 0.0 | 3.47 | 0.0 | 0.0 | 85.82 | 0.0 | 0.0 | 85.2 | 0.0 | 0.0 | 36.97 | 0.0 | 0.0 | 9.53 | 0.0 | 0.0 | 79.43 | 0.0 | 0.0 |
