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) | 745.6 | -1.83 | -501.74 | 0 | -407.3 | 0 | -3.69 | 0 | 243.86 | -46.0 | 307.41 | -2.52 | -15.63 | 0 | 13.77 | -5.34 | 463.53 | -1.01 | 369.17 | 1.21 | 329.56 | 0.52 | 75.55 | 0.96 | 96.30 | -2.7 |
| 2022 (9) | 759.51 | 1.46 | -307.89 | 0 | -348.0 | 0 | -10.95 | 0 | 451.62 | 3.38 | 315.35 | -10.75 | 2.35 | -30.27 | 14.55 | -13.33 | 468.25 | 4.22 | 364.77 | 2.02 | 327.86 | 3.0 | 74.83 | 1.34 | 98.96 | -0.89 |
| 2021 (8) | 748.58 | 0.54 | -311.72 | 0 | -343.14 | 0 | -15.78 | 0 | 436.86 | 604.39 | 353.33 | 50.28 | 3.37 | 0 | 16.79 | 48.23 | 449.3 | 6.06 | 357.54 | 7.03 | 318.32 | 2.88 | 73.84 | 19.17 | 99.85 | -5.4 |
| 2020 (7) | 744.56 | 2.8 | -682.54 | 0 | -98.02 | 0 | -6.24 | 0 | 62.02 | -86.31 | 235.11 | -2.71 | -2.08 | 0 | 11.32 | -2.75 | 423.62 | 4.22 | 334.06 | 1.88 | 309.42 | 0.06 | 61.96 | 14.19 | 105.55 | 0.75 |
| 2019 (6) | 724.27 | 9.13 | -271.26 | 0 | -389.34 | 0 | -8.21 | 0 | 453.01 | 34.22 | 241.66 | -15.36 | -11.22 | 0 | 11.65 | -12.11 | 406.46 | -6.87 | 327.89 | -7.64 | 309.23 | 12.52 | 54.26 | -14.25 | 104.76 | 9.41 |
| 2018 (5) | 663.66 | -6.44 | -326.14 | 0 | -350.35 | 0 | -6.58 | 0 | 337.52 | -1.34 | 285.5 | 6.23 | -0.81 | 0 | 13.25 | 12.16 | 436.44 | -6.55 | 355.02 | -8.67 | 274.82 | -2.42 | 63.28 | 68.03 | 95.75 | -4.42 |
| 2017 (4) | 709.32 | 9.21 | -367.21 | 0 | -366.08 | 0 | 0.15 | -78.87 | 342.11 | -20.97 | 268.75 | 14.28 | -7.89 | 0 | 11.81 | 15.52 | 467.03 | -2.91 | 388.74 | -2.98 | 281.64 | -3.24 | 37.66 | 11.45 | 100.18 | 11.9 |
| 2016 (3) | 649.52 | -14.9 | -216.63 | 0 | -425.19 | 0 | 0.71 | -93.28 | 432.89 | -5.63 | 235.17 | -6.25 | 0.64 | -11.11 | 10.23 | -5.51 | 481.05 | -4.48 | 400.67 | -6.4 | 291.06 | -4.16 | 33.79 | 9.71 | 89.52 | -10.56 |
| 2015 (2) | 763.25 | 6.93 | -304.53 | 0 | -391.86 | 0 | 10.56 | 267.94 | 458.72 | 4.25 | 250.84 | -22.96 | 0.72 | 0 | 10.82 | -24.68 | 503.61 | 12.42 | 428.06 | 10.86 | 303.68 | -4.79 | 30.8 | 38.86 | 100.09 | 1.98 |
| 2014 (1) | 713.8 | -5.19 | -273.78 | 0 | -351.16 | 0 | 2.87 | -48.75 | 440.02 | 68.45 | 325.59 | -10.51 | -7.19 | 0 | 14.37 | -9.97 | 447.97 | -6.04 | 386.12 | -2.78 | 318.96 | 3.04 | 22.18 | 79.16 | 98.15 | -6.26 |
| 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) | 246.71 | 15.16 | -14.19 | -225.77 | -1792.46 | -109.51 | -2.47 | 99.35 | 61.82 | 9.43 | 235.1 | 193.77 | 20.94 | -89.65 | -88.35 | 118.63 | 66.99 | 4.83 | -1.96 | 71.3 | -753.33 | 19.18 | 44.83 | 0.82 | 104.54 | -8.81 | -4.59 | 82.58 | -9.2 | -1.7 | 82.59 | 0.23 | 0.69 | 18.87 | 0.05 | -0.32 | 134.05 | 20.27 | -13.76 |
| 23Q3 (19) | 214.24 | 24.13 | 8.23 | -11.93 | 77.53 | 77.98 | -379.95 | -4089.08 | -6.12 | -6.98 | -512.28 | -116.1 | 202.31 | 69.3 | 40.72 | 71.04 | 11.77 | -15.78 | -6.83 | 23.77 | -135.06 | 13.24 | 11.36 | -16.01 | 114.64 | -6.5 | -5.89 | 90.95 | -8.33 | -2.82 | 82.4 | -0.15 | 0.13 | 18.86 | -0.21 | -0.58 | 111.46 | 29.57 | 9.72 |
| 23Q2 (18) | 172.59 | 54.02 | 10.71 | -53.09 | 74.83 | 29.33 | -9.07 | 42.67 | -184.33 | -1.14 | 77.2 | 82.6 | 119.5 | 220.84 | 47.93 | 63.56 | 17.31 | -3.05 | -8.96 | -524.64 | 46.76 | 11.89 | 18.95 | -4.91 | 122.61 | 0.71 | 1.95 | 99.21 | 2.88 | 2.73 | 82.52 | 0.59 | -0.61 | 18.9 | -0.11 | 2.27 | 86.02 | 51.53 | 9.3 |
| 23Q1 (17) | 112.06 | -61.02 | -5.17 | -210.95 | -95.76 | -197.78 | -15.82 | -144.51 | -180.39 | -5.0 | -255.76 | -13.9 | -98.89 | -155.02 | -308.94 | 54.18 | -52.12 | 3.63 | 2.11 | 603.33 | 451.67 | 9.99 | -47.45 | -1.94 | 121.74 | 11.11 | 4.41 | 96.43 | 14.78 | 6.43 | 82.04 | 0.02 | 1.9 | 18.92 | -0.05 | 2.55 | 56.77 | -63.48 | -8.93 |
| 22Q4 (16) | 287.5 | 45.25 | 6.96 | -107.76 | -98.93 | 12.27 | -6.47 | 98.19 | -140.16 | 3.21 | 199.38 | 882.93 | 179.74 | 25.02 | 23.13 | 113.16 | 34.16 | -8.01 | 0.3 | -98.46 | 433.33 | 19.02 | 20.64 | -7.41 | 109.57 | -10.06 | -1.3 | 84.01 | -10.24 | -2.7 | 82.02 | -0.33 | 1.46 | 18.93 | -0.21 | 1.88 | 155.44 | 53.01 | 7.42 |
| 22Q3 (15) | 197.94 | 26.97 | -2.42 | -54.17 | 27.89 | -201.96 | -358.03 | -11123.51 | -4.82 | -3.23 | 50.69 | -383.33 | 143.77 | 77.98 | -43.83 | 84.35 | 28.66 | 4.97 | 19.48 | 215.75 | 5987.5 | 15.76 | 26.08 | -0.18 | 121.82 | 1.3 | 6.47 | 93.59 | -3.09 | -0.09 | 82.29 | -0.89 | 3.02 | 18.97 | 2.65 | 2.65 | 101.59 | 29.07 | -3.83 |
| 22Q2 (14) | 155.9 | 31.93 | -12.51 | -75.12 | -6.04 | 55.67 | -3.19 | -116.21 | -126.3 | -6.55 | -49.2 | 55.83 | 80.78 | 70.67 | 825.32 | 65.56 | 25.4 | -37.87 | -16.83 | -2705.0 | -1800.0 | 12.50 | 22.67 | -41.23 | 120.26 | 3.14 | 6.59 | 96.57 | 6.59 | 7.92 | 83.03 | 3.13 | 4.94 | 18.48 | 0.16 | 0.33 | 78.71 | 26.25 | -17.39 |
| 22Q1 (13) | 118.17 | -56.04 | 19.67 | -70.84 | 42.33 | 2.37 | 19.68 | 22.16 | 166.02 | -4.39 | -970.73 | -161.31 | 47.33 | -67.58 | 80.72 | 52.28 | -57.5 | 17.67 | -0.6 | -566.67 | -127.91 | 10.19 | -50.38 | 14.93 | 116.6 | 5.04 | 5.01 | 90.6 | 4.93 | 2.9 | 80.51 | -0.41 | 2.59 | 18.45 | -0.7 | 0.49 | 62.34 | -56.92 | 16.72 |
| 21Q4 (12) | 268.8 | 32.52 | -2.42 | -122.83 | -331.19 | -33.26 | 16.11 | 104.72 | 128.7 | -0.41 | -135.96 | -104.38 | 145.97 | -42.97 | -20.36 | 123.02 | 53.09 | 28.98 | -0.09 | -128.12 | 88.31 | 20.54 | 30.07 | 28.1 | 111.01 | -2.98 | 5.74 | 86.34 | -7.83 | 5.14 | 80.84 | 1.2 | 4.22 | 18.58 | 0.54 | 1.03 | 144.70 | 36.99 | -6.45 |
| 21Q3 (11) | 202.84 | 13.83 | -0.76 | 53.13 | 131.35 | 252.19 | -341.57 | -2915.91 | -85.81 | 1.14 | 107.69 | 107.98 | 255.97 | 2832.07 | 51.03 | 80.36 | -23.84 | 69.93 | 0.32 | -67.68 | 118.5 | 15.79 | -25.77 | 74.22 | 114.42 | 1.41 | 6.72 | 93.67 | 4.68 | 12.35 | 79.88 | 0.96 | 3.26 | 18.48 | 0.33 | 0.27 | 105.63 | 10.86 | -7.41 |
| 21Q2 (10) | 178.19 | 80.45 | 35.51 | -169.46 | -133.54 | -196.93 | 12.13 | 140.69 | 124.97 | -14.83 | -782.74 | -234.01 | 8.73 | -66.67 | -88.27 | 105.52 | 137.5 | 91.37 | 0.99 | -53.95 | 453.57 | 21.27 | 139.89 | 84.45 | 112.83 | 1.61 | 6.33 | 89.48 | 1.62 | 4.36 | 79.12 | 0.82 | 2.89 | 18.42 | 0.33 | 46.42 | 95.28 | 78.39 | 26.96 |
| 21Q1 (9) | 98.75 | -64.15 | -25.87 | -72.56 | 21.28 | 85.44 | -29.81 | 46.89 | -115.65 | -1.68 | -117.95 | -153.85 | 26.19 | -85.71 | 107.17 | 44.43 | -53.42 | 19.15 | 2.15 | 379.22 | 202.82 | 8.87 | -44.7 | 14.51 | 111.04 | 5.77 | 5.45 | 88.05 | 7.22 | 6.3 | 78.48 | 1.17 | 1.15 | 18.36 | -0.16 | 46.18 | 53.41 | -65.47 | -30.64 |
| 20Q4 (8) | 275.46 | 34.77 | 16.81 | -92.17 | -164.02 | 28.58 | -56.13 | 69.47 | -723.02 | 9.36 | 165.55 | 736.73 | 183.29 | 8.15 | 71.7 | 95.38 | 101.69 | 22.14 | -0.77 | 55.49 | 67.92 | 16.04 | 76.91 | 13.42 | 104.98 | -2.09 | 5.71 | 82.12 | -1.5 | 5.63 | 77.57 | 0.27 | 0.04 | 18.39 | -0.22 | 43.45 | 154.68 | 35.59 | 10.27 |
| 20Q3 (7) | 204.39 | 55.43 | 3.9 | -34.91 | 38.83 | -183.68 | -183.83 | -278.48 | 49.43 | -14.28 | -221.62 | -1273.08 | 169.48 | 127.7 | -28.92 | 47.29 | -14.24 | -21.72 | -1.73 | -517.86 | 54.35 | 9.06 | -21.41 | -23.7 | 107.22 | 1.05 | 7.12 | 83.37 | -2.76 | 3.04 | 77.36 | 0.6 | -0.01 | 18.43 | 46.5 | 39.2 | 114.08 | 52.01 | -0.53 |
| 20Q2 (6) | 131.5 | -1.28 | -17.58 | -57.07 | 88.55 | 63.56 | -48.57 | -125.49 | -394.6 | -4.44 | -242.31 | -734.29 | 74.43 | 120.38 | 2448.97 | 55.14 | 47.87 | -5.31 | -0.28 | -139.44 | -124.35 | 11.53 | 48.93 | -0.75 | 106.11 | 0.77 | 2.98 | 85.74 | 3.51 | 0.07 | 76.9 | -0.89 | -0.63 | 12.58 | 0.16 | -8.77 | 75.05 | -2.55 | -16.81 |
| 20Q1 (5) | 133.21 | -43.51 | 0.77 | -498.39 | -286.17 | -1725.6 | 190.52 | 2893.55 | 2173.12 | 3.12 | 312.24 | 148.75 | -365.18 | -442.09 | -448.16 | 37.29 | -52.25 | -16.99 | 0.71 | 129.58 | 111.49 | 7.74 | -45.22 | -11.5 | 105.3 | 6.03 | 1.23 | 82.83 | 6.55 | -0.87 | 77.59 | 0.06 | 0.86 | 12.56 | -2.03 | -12.84 | 77.01 | -45.1 | 1.89 |
| 19Q4 (4) | 235.81 | 19.87 | 0.0 | -129.06 | -409.35 | 0.0 | -6.82 | 98.12 | 0.0 | -1.47 | -41.35 | 0.0 | 106.75 | -55.23 | 0.0 | 78.09 | 29.27 | 0.0 | -2.4 | 36.68 | 0.0 | 14.14 | 19.0 | 0.0 | 99.31 | -0.78 | 0.0 | 77.74 | -3.92 | 0.0 | 77.54 | 0.22 | 0.0 | 12.82 | -3.17 | 0.0 | 140.28 | 22.31 | 0.0 |
| 19Q3 (3) | 196.72 | 23.3 | 0.0 | 41.72 | 126.64 | 0.0 | -363.51 | -3601.73 | 0.0 | -1.04 | -248.57 | 0.0 | 238.44 | 8065.75 | 0.0 | 60.41 | 3.74 | 0.0 | -3.79 | -429.57 | 0.0 | 11.88 | 2.23 | 0.0 | 100.09 | -2.86 | 0.0 | 80.91 | -5.57 | 0.0 | 77.37 | -0.03 | 0.0 | 13.24 | -3.99 | 0.0 | 114.69 | 27.14 | 0.0 |
| 19Q2 (2) | 159.55 | 20.7 | 0.0 | -156.63 | -473.74 | 0.0 | -9.82 | -6.86 | 0.0 | 0.7 | 110.94 | 0.0 | 2.92 | -97.22 | 0.0 | 58.23 | 29.63 | 0.0 | 1.15 | 118.61 | 0.0 | 11.62 | 32.79 | 0.0 | 103.04 | -0.94 | 0.0 | 85.68 | 2.54 | 0.0 | 77.39 | 0.6 | 0.0 | 13.79 | -4.3 | 0.0 | 90.21 | 19.36 | 0.0 |
| 19Q1 (1) | 132.19 | 0.0 | 0.0 | -27.3 | 0.0 | 0.0 | -9.19 | 0.0 | 0.0 | -6.4 | 0.0 | 0.0 | 104.89 | 0.0 | 0.0 | 44.92 | 0.0 | 0.0 | -6.18 | 0.0 | 0.0 | 8.75 | 0.0 | 0.0 | 104.02 | 0.0 | 0.0 | 83.56 | 0.0 | 0.0 | 76.93 | 0.0 | 0.0 | 14.41 | 0.0 | 0.0 | 75.58 | 0.0 | 0.0 |
