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) | 1243.33 | 989.21 | -376.12 | 0 | -1142.05 | 0 | -6.1 | 0 | 867.21 | 0 | 88.32 | -47.71 | -9.86 | 0 | 0.81 | -38.33 | 435.5 | 39.63 | 396.76 | 37.02 | 98.02 | 15.01 | 16.35 | 3.48 | 243.25 | 732.36 |
| 2022 (9) | 114.15 | 0 | -141.43 | 0 | 312.95 | 0 | 22.21 | 0 | -27.28 | 0 | 168.92 | 46.4 | -12.86 | 0 | 1.32 | 29.14 | 311.89 | -16.33 | 289.57 | -13.95 | 85.23 | 20.76 | 15.8 | 24.7 | 29.22 | 0 |
| 2021 (8) | -237.93 | 0 | 135.36 | 0 | -332.13 | 0 | -6.3 | 0 | -102.57 | 0 | 115.38 | 10.16 | -11.71 | 0 | 1.02 | 6.39 | 372.77 | 14.87 | 336.53 | 32.87 | 70.58 | 2.75 | 12.67 | 1.6 | -56.68 | 0 |
| 2020 (7) | 780.05 | 106.72 | -218.56 | 0 | -335.23 | 0 | -1.23 | 0 | 561.49 | 42.01 | 104.74 | 50.47 | -11.21 | 0 | 0.96 | 42.02 | 324.51 | 70.88 | 253.28 | 58.87 | 68.69 | -15.89 | 12.47 | -0.4 | 233.24 | 56.76 |
| 2019 (6) | 377.35 | 121.8 | 18.05 | 0 | -535.47 | 0 | 22.29 | 206.18 | 395.4 | 192.91 | 69.61 | -45.93 | -9.35 | 0 | 0.68 | -46.01 | 189.91 | 32.85 | 159.43 | 5.45 | 81.67 | 30.13 | 12.52 | 8.4 | 148.79 | 97.21 |
| 2018 (5) | 170.13 | 0 | -35.14 | 0 | -54.61 | 0 | 7.28 | 0 | 134.99 | 0 | 128.73 | 129.1 | -10.57 | 0 | 1.25 | 127.58 | 142.95 | -18.81 | 151.19 | 5.23 | 62.76 | 7.59 | 11.55 | 11.92 | 75.45 | 0 |
| 2017 (4) | -86.34 | 0 | -278.98 | 0 | 422.17 | 209.65 | -21.59 | 0 | -365.32 | 0 | 56.19 | 17.26 | -7.41 | 0 | 0.55 | 2.65 | 176.06 | -7.85 | 143.67 | -5.09 | 58.33 | -6.84 | 10.32 | -3.19 | -40.67 | 0 |
| 2016 (3) | 469.94 | 0 | 119.09 | 0 | 136.34 | 0 | 11.42 | -74.34 | 589.03 | 0 | 47.92 | -3.45 | -5.39 | 0 | 0.54 | 8.79 | 191.05 | 4.51 | 151.38 | -15.08 | 62.61 | -2.02 | 10.66 | 12.92 | 209.19 | 0 |
| 2015 (2) | -0.36 | 0 | -267.49 | 0 | -654.83 | 0 | 44.51 | -43.96 | -267.85 | 0 | 49.63 | -32.11 | -12.21 | 0 | 0.49 | -37.56 | 182.8 | 30.54 | 178.27 | -5.6 | 63.9 | 15.41 | 9.44 | 34.28 | -0.14 | 0 |
| 2014 (1) | 54.37 | -88.75 | -102.37 | 0 | 90.94 | 0 | 79.42 | 445.47 | -48.0 | 0 | 73.1 | 231.67 | -7.26 | 0 | 0.79 | 215.23 | 140.03 | 7.22 | 188.84 | 1.43 | 55.37 | -7.44 | 7.03 | -2.36 | 21.64 | -88.66 |
| 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) | 402.01 | 262.86 | 2009.79 | -158.35 | 6.13 | -237.27 | -105.75 | -228.28 | -119.56 | -5.61 | -136.55 | -132.96 | 243.66 | 520.83 | 458.32 | 20.29 | 0.59 | -52.16 | -0.54 | 76.11 | 84.79 | 0.70 | 0.11 | -45.81 | 118.07 | -6.27 | 18.78 | 102.78 | -19.7 | 14.38 | 25.41 | 3.46 | 6.99 | 4.13 | -3.73 | -3.28 | 303.82 | 330.13 | 1801.37 |
| 23Q3 (19) | 110.79 | -68.81 | -61.55 | -168.69 | -3201.17 | -1099.94 | 82.44 | 114.91 | 117.0 | 15.35 | 342.11 | 30600.0 | -57.9 | -116.54 | -118.98 | 20.17 | 11.87 | -57.91 | -2.26 | 67.85 | 44.2 | 0.70 | -4.33 | -43.87 | 125.97 | 11.61 | 22.38 | 128.0 | 26.42 | 38.32 | 24.56 | 1.07 | 9.35 | 4.29 | 10.57 | 0.94 | 70.63 | -74.26 | -70.77 |
| 23Q2 (18) | 355.2 | -5.37 | 146.34 | -5.11 | 88.38 | 89.84 | -552.77 | 2.33 | -232.18 | -6.34 | 33.19 | -376.86 | 350.09 | 5.65 | 272.79 | 18.03 | -39.56 | -49.55 | -7.03 | -23333.33 | -328.66 | 0.74 | -34.34 | -44.32 | 112.87 | 43.64 | 215.54 | 101.25 | 56.39 | 155.49 | 24.3 | 2.32 | 18.71 | 3.88 | -4.2 | 4.3 | 274.43 | -32.34 | 21.47 |
| 23Q1 (17) | 375.34 | 1883.09 | 226.31 | -43.97 | 6.35 | 28.0 | -565.98 | -204.69 | -251.91 | -9.49 | -155.76 | -431.82 | 331.37 | 587.31 | 192.5 | 29.83 | -29.66 | -30.37 | -0.03 | 99.15 | 99.17 | 1.12 | -13.83 | -21.06 | 78.58 | -20.95 | 6.51 | 64.74 | -27.95 | -4.15 | 23.75 | 0.0 | 28.03 | 4.05 | -5.15 | 13.76 | 405.60 | 2371.35 | 222.37 |
| 22Q4 (16) | -21.05 | -107.3 | -127.05 | -46.95 | -378.3 | -172.49 | 540.64 | 211.45 | 378.68 | 17.02 | 33940.0 | 151.4 | -68.0 | -122.29 | -212.25 | 42.41 | -11.5 | 34.0 | -3.55 | 12.35 | -33.96 | 1.30 | 3.69 | 39.15 | 99.4 | -3.43 | -3.72 | 89.86 | -2.9 | -3.19 | 23.75 | 5.74 | 27.62 | 4.27 | 0.47 | 27.08 | -17.86 | -107.39 | -126.34 |
| 22Q3 (15) | 288.16 | 99.85 | -20.9 | 16.87 | 133.55 | 41.88 | -485.08 | -215.99 | -2914.79 | 0.05 | -97.82 | 100.91 | 305.03 | 224.81 | -18.92 | 47.92 | 34.08 | 75.79 | -4.05 | -146.95 | 1.22 | 1.25 | -5.09 | 20.35 | 102.93 | 187.76 | 9.77 | 92.54 | 133.51 | -1.26 | 22.46 | 9.72 | 27.98 | 4.25 | 14.25 | 31.99 | 241.64 | 6.95 | -24.06 |
| 22Q2 (14) | 144.19 | 148.52 | 207.34 | -50.28 | 17.67 | 50.05 | 418.21 | 360.03 | 1231.21 | 2.29 | -19.93 | 127.52 | 93.91 | 126.22 | 139.96 | 35.74 | -16.57 | 39.5 | -1.64 | 54.7 | 49.38 | 1.32 | -6.91 | 34.25 | 35.77 | -51.52 | -59.96 | 39.63 | -41.32 | -49.84 | 20.47 | 10.35 | 17.91 | 3.72 | 4.49 | 25.25 | 225.93 | 168.16 | 267.08 |
| 22Q1 (13) | -297.15 | -481.89 | 45.55 | -61.07 | -254.44 | -125.3 | -160.83 | 17.1 | -89.06 | 2.86 | -57.75 | 291.78 | -358.22 | -691.32 | -17.7 | 42.84 | 35.36 | 38.87 | -3.62 | -36.6 | -111.7 | 1.42 | 51.88 | 23.76 | 73.78 | -28.54 | -14.64 | 67.54 | -27.24 | -4.83 | 18.55 | -0.32 | 8.73 | 3.56 | 5.95 | 14.1 | -331.46 | -588.98 | 44.64 |
| 21Q4 (12) | 77.81 | -78.64 | -82.17 | -17.23 | -244.91 | -724.28 | -194.0 | -1105.72 | -163.36 | 6.77 | 223.77 | 115.61 | 60.58 | -83.9 | -86.21 | 31.65 | 16.1 | 13.6 | -2.65 | 35.37 | 3.28 | 0.93 | -10.31 | 1.66 | 103.24 | 10.1 | 1.54 | 92.82 | -0.96 | 7.62 | 18.61 | 6.04 | 12.45 | 3.36 | 4.35 | 7.35 | 67.78 | -78.7 | -83.55 |
| 21Q3 (11) | 364.32 | 371.21 | 45.72 | 11.89 | 111.81 | 108.11 | -16.09 | 56.48 | 26.86 | -5.47 | 34.25 | 51.07 | 376.21 | 260.09 | 263.63 | 27.26 | 6.4 | 33.43 | -4.1 | -26.54 | -65.99 | 1.04 | 5.87 | 66.97 | 93.77 | 4.97 | -9.01 | 93.72 | 18.62 | 19.07 | 17.55 | 1.09 | 2.99 | 3.22 | 8.42 | -2.42 | 318.21 | 335.32 | 26.07 |
| 21Q2 (10) | -134.33 | 75.38 | 40.24 | -100.67 | -141.71 | -70.42 | -36.97 | 56.54 | -172.09 | -8.32 | -1239.73 | -385.91 | -235.0 | 22.79 | 17.21 | 25.62 | -16.95 | 1.99 | -3.24 | -89.47 | -2.53 | 0.98 | -14.18 | 5.87 | 89.33 | 3.36 | -5.99 | 79.01 | 11.33 | 26.38 | 17.36 | 1.76 | 0.81 | 2.97 | -4.81 | -2.3 | -135.22 | 77.41 | 50.2 |
| 21Q1 (9) | -545.72 | -225.02 | -271.45 | 241.37 | 8645.29 | 1637.39 | -85.07 | -127.79 | 87.32 | 0.73 | -76.75 | -81.19 | -304.35 | -169.28 | -200.58 | 30.85 | 10.73 | -1.5 | -1.71 | 37.59 | 40.0 | 1.15 | 24.76 | -30.31 | 86.43 | -14.99 | 249.21 | 70.97 | -17.72 | 175.18 | 17.06 | 3.08 | -4.53 | 3.12 | -0.32 | 4.0 | -598.71 | -245.29 | -187.77 |
| 20Q4 (8) | 436.52 | 74.6 | 53.86 | 2.76 | 101.88 | -82.54 | 306.17 | 1491.68 | 102.29 | 3.14 | 128.09 | -87.78 | 439.28 | 324.59 | 46.66 | 27.86 | 36.37 | 68.24 | -2.74 | -10.93 | 36.13 | 0.92 | 47.31 | 65.11 | 101.67 | -1.35 | 48.4 | 86.25 | 9.58 | 91.07 | 16.55 | -2.88 | -18.59 | 3.13 | -5.15 | -19.95 | 412.08 | 63.26 | 0.77 |
| 20Q3 (7) | 250.01 | 211.23 | 708.59 | -146.55 | -148.1 | -2526.34 | -22.0 | -142.9 | 96.64 | -11.18 | -484.19 | -251.57 | 103.46 | 136.45 | 321.73 | 20.43 | -18.67 | 31.89 | -2.47 | 21.84 | 31.01 | 0.62 | -32.87 | 6.83 | 103.06 | 8.46 | 85.66 | 78.71 | 25.9 | 81.44 | 17.04 | -1.05 | -17.84 | 3.3 | 8.55 | 10.0 | 252.41 | 192.96 | 512.41 |
| 20Q2 (6) | -224.77 | -170.62 | -231.16 | -59.07 | -276.24 | -4.62 | 51.28 | 107.65 | -41.34 | 2.91 | -25.0 | 170.46 | -283.84 | -193.8 | -347.01 | 25.12 | -19.8 | 89.73 | -3.16 | -10.88 | -345.07 | 0.93 | -43.51 | 72.57 | 95.02 | 283.92 | 153.93 | 62.52 | 142.42 | 57.56 | 17.22 | -3.64 | -16.2 | 3.04 | 1.33 | 14.29 | -271.53 | -139.8 | -199.65 |
| 20Q1 (5) | 318.29 | 12.19 | 968.46 | -15.7 | -199.3 | -124.42 | -670.68 | -543.13 | -464.45 | 3.88 | -84.9 | -29.07 | 302.59 | 1.02 | 994.75 | 31.32 | 89.13 | 28.73 | -2.85 | 33.57 | -275.0 | 1.65 | 195.57 | 49.72 | 24.75 | -63.87 | -13.07 | 25.79 | -42.87 | -17.45 | 17.87 | -12.1 | -10.87 | 3.0 | -23.27 | 1.69 | 682.15 | 66.82 | 1109.54 |
| 19Q4 (4) | 283.71 | 790.63 | 0.0 | 15.81 | 383.33 | 0.0 | 151.35 | 123.09 | 0.0 | 25.69 | 907.86 | 0.0 | 299.52 | 741.92 | 0.0 | 16.56 | 6.91 | 0.0 | -4.29 | -19.83 | 0.0 | 0.56 | -4.69 | 0.0 | 68.51 | 23.42 | 0.0 | 45.14 | 4.06 | 0.0 | 20.33 | -1.98 | 0.0 | 3.91 | 30.33 | 0.0 | 408.92 | 768.13 | 0.0 |
| 19Q3 (3) | -41.08 | -123.97 | 0.0 | -5.58 | 90.12 | 0.0 | -655.42 | -849.74 | 0.0 | -3.18 | 23.0 | 0.0 | -46.66 | -140.61 | 0.0 | 15.49 | 16.99 | 0.0 | -3.58 | -404.23 | 0.0 | 0.58 | 8.43 | 0.0 | 55.51 | 48.34 | 0.0 | 43.38 | 9.32 | 0.0 | 20.74 | 0.92 | 0.0 | 3.0 | 12.78 | 0.0 | -61.20 | -122.46 | 0.0 |
| 19Q2 (2) | 171.37 | 567.59 | 0.0 | -56.46 | -187.82 | 0.0 | 87.42 | 173.57 | 0.0 | -4.13 | -175.5 | 0.0 | 114.91 | 315.74 | 0.0 | 13.24 | -45.58 | 0.0 | -0.71 | 6.58 | 0.0 | 0.54 | -50.99 | 0.0 | 37.42 | 31.44 | 0.0 | 39.68 | 27.02 | 0.0 | 20.55 | 2.49 | 0.0 | 2.66 | -9.83 | 0.0 | 272.49 | 503.27 | 0.0 |
| 19Q1 (1) | -36.65 | 0.0 | 0.0 | 64.29 | 0.0 | 0.0 | -118.82 | 0.0 | 0.0 | 5.47 | 0.0 | 0.0 | 27.64 | 0.0 | 0.0 | 24.33 | 0.0 | 0.0 | -0.76 | 0.0 | 0.0 | 1.10 | 0.0 | 0.0 | 28.47 | 0.0 | 0.0 | 31.24 | 0.0 | 0.0 | 20.05 | 0.0 | 0.0 | 2.95 | 0.0 | 0.0 | -67.57 | 0.0 | 0.0 |
