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) | -138.33 | 0 | -397.56 | 0 | -1680.79 | 0 | -62.72 | 0 | -535.89 | 0 | 124.05 | -30.45 | -493.31 | 0 | 4.48 | 57.67 | 347.5 | -90.73 | 353.37 | -89.43 | 335.2 | 22.17 | 3.44 | 7.17 | -19.99 | 0 |
| 2022 (9) | 4224.3 | 40.32 | 262.76 | 0 | -1683.95 | 0 | -113.11 | 0 | 4487.06 | 232.62 | 178.35 | 19.35 | -363.39 | 0 | 2.84 | -6.89 | 3748.08 | 31.58 | 3342.01 | 39.82 | 274.37 | 22.9 | 3.21 | 11.85 | 116.71 | 1.42 |
| 2021 (8) | 3010.58 | 480.54 | -1661.56 | 0 | -694.08 | 0 | 27.96 | 63.7 | 1349.02 | 611.02 | 149.44 | 173.15 | -410.55 | 0 | 3.05 | 15.58 | 2848.62 | 721.69 | 2390.15 | 880.98 | 223.24 | 7.53 | 2.87 | -6.21 | 115.07 | 0.81 |
| 2020 (7) | 518.58 | 162.0 | -328.85 | 0 | -110.92 | 0 | 17.08 | 57.56 | 189.73 | 716.75 | 54.71 | -71.36 | -240.24 | 0 | 2.64 | -73.64 | 346.68 | 644.27 | 243.65 | 21461.95 | 207.6 | 1.52 | 3.06 | -2.55 | 114.15 | 20.4 |
| 2019 (6) | 197.93 | 561.97 | -174.7 | 0 | -0.86 | 0 | 10.84 | 0 | 23.23 | 0 | 191.03 | -22.1 | 1.75 | 0 | 10.02 | -30.82 | 46.58 | 403.02 | 1.13 | -61.56 | 204.5 | 132.28 | 3.14 | 355.07 | 94.81 | 190.67 |
| 2018 (5) | 29.9 | -73.28 | -227.73 | 0 | 219.12 | 465.47 | -17.26 | 0 | -197.83 | 0 | 245.21 | 241.09 | 0 | 0 | 14.49 | 203.49 | 9.26 | -80.78 | 2.94 | -95.8 | 88.04 | 14.46 | 0.69 | 81.58 | 32.62 | -57.05 |
| 2017 (4) | 111.91 | 0 | -98.69 | 0 | 38.75 | -17.75 | -12.58 | 0 | 13.22 | 0 | 71.89 | 68.52 | 0 | 0 | 4.77 | 39.29 | 48.17 | 0 | 70.05 | 0 | 76.92 | -5.11 | 0.38 | 22.58 | 75.95 | 0 |
| 2016 (3) | -7.38 | 0 | -34.4 | 0 | 47.11 | -46.73 | 31.22 | 0 | -41.78 | 0 | 42.66 | -68.14 | 0 | 0 | 3.43 | -65.75 | -78.48 | 0 | -66.08 | 0 | 81.06 | -1.06 | 0.31 | 138.46 | -48.27 | 0 |
| 2015 (2) | 52.2 | -53.38 | -139.07 | 0 | 88.44 | 283.02 | -0.81 | 0 | -86.87 | 0 | 133.89 | 226.32 | 0 | 0 | 10.01 | 251.85 | -38.47 | 0 | -44.08 | 0 | 81.93 | 6.26 | 0.13 | -7.14 | 137.44 | 9.0 |
| 2014 (1) | 111.97 | 407.11 | -152.53 | 0 | 23.09 | -87.82 | -2.21 | 0 | -40.56 | 0 | 41.03 | -83.53 | -133.84 | 0 | 2.84 | -84.1 | 37.58 | 0 | 11.56 | 0 | 77.1 | 13.68 | 0.14 | 27.27 | 126.09 | 202.44 |
| 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) | 23.56 | 327.59 | -96.08 | -232.3 | 12.69 | 43.28 | -171.77 | 87.55 | -168.06 | 30.02 | 160.68 | 324.03 | -208.74 | 19.89 | -208.93 | 23.97 | -22.68 | 15.74 | -294.87 | -178.73 | -114.36 | 3.44 | -19.21 | 84.39 | 47.21 | -46.11 | -85.62 | 32.93 | -84.97 | -88.97 | 91.09 | 0.53 | 23.55 | 0.89 | 3.49 | 0.0 | 18.86 | 963.09 | -88.29 |
| 23Q3 (19) | 5.51 | 101.53 | -99.56 | -266.07 | -592.18 | -142.31 | -1379.13 | -1736.64 | 1.0 | -49.47 | -163.84 | 32.9 | -260.56 | 15.04 | -113.92 | 31.0 | -2.82 | 70.8 | -105.79 | -77.77 | -114.28 | 4.26 | -10.06 | 299.79 | 87.6 | -13.54 | -91.98 | 219.09 | 330.26 | -78.24 | 90.61 | 14.73 | 29.13 | 0.86 | 1.18 | 3.61 | 1.77 | 100.64 | -98.46 |
| 23Q2 (18) | -360.75 | -286.58 | -131.61 | 54.06 | 15.64 | -65.56 | -75.09 | -37.0 | 43.03 | -18.75 | 23.53 | -32.14 | -306.69 | -227.73 | -123.62 | 31.9 | -14.18 | -31.35 | -59.51 | -79.57 | 55.14 | 4.73 | -14.89 | 78.27 | 101.32 | -9.02 | -91.41 | 50.92 | 0.97 | -95.02 | 78.98 | 5.97 | 16.89 | 0.85 | 1.19 | 6.25 | -275.91 | -279.52 | -363.79 |
| 23Q1 (17) | 193.35 | -67.84 | -84.38 | 46.75 | 111.41 | 141.21 | -54.81 | 14.47 | 42.27 | -24.52 | -82.99 | -107.8 | 240.1 | 25.29 | -78.65 | 37.17 | 79.48 | -60.05 | -33.14 | 75.91 | 24.32 | 5.56 | 198.19 | 2.13 | 111.37 | -66.07 | -90.3 | 50.43 | -83.11 | -95.02 | 74.53 | 1.09 | 18.49 | 0.84 | -5.62 | 21.74 | 153.70 | -4.62 | 33.73 |
| 22Q4 (16) | 601.22 | -51.66 | -43.57 | -409.59 | -165.13 | 48.53 | -64.08 | 95.4 | 59.94 | -13.4 | 81.83 | 83.39 | 191.63 | -89.77 | -28.94 | 20.71 | 14.1 | -55.98 | -137.56 | -178.63 | 0.44 | 1.87 | 75.16 | -38.15 | 328.26 | -69.95 | -64.61 | 298.5 | -70.36 | -63.03 | 73.73 | 5.07 | 23.54 | 0.89 | 7.23 | 25.35 | 161.13 | 39.67 | 31.24 |
| 22Q3 (15) | 1243.62 | 8.95 | 36.23 | 628.84 | 300.66 | 246.06 | -1393.13 | -956.92 | -487.25 | -73.73 | -419.59 | -227.23 | 1872.46 | 44.22 | 288.21 | 18.15 | -60.94 | -70.31 | -49.37 | 62.79 | 59.98 | 1.06 | -59.9 | -75.01 | 1092.5 | -7.36 | 13.66 | 1006.98 | -1.56 | 25.66 | 70.17 | 3.85 | 23.8 | 0.83 | 3.75 | 15.28 | 115.37 | 10.3 | 8.53 |
| 22Q2 (14) | 1141.43 | -7.8 | 93.57 | 156.95 | 238.36 | 158.93 | -131.81 | -38.84 | 34.36 | -14.19 | -20.25 | -119.15 | 1298.38 | 15.45 | 301.56 | 46.47 | -50.05 | 51.66 | -132.67 | -202.97 | -55.48 | 2.66 | -51.24 | -13.36 | 1179.3 | 2.72 | 126.77 | 1022.93 | 0.92 | 143.22 | 67.57 | 7.42 | 22.68 | 0.8 | 15.94 | 11.11 | 104.59 | -8.99 | -15.5 |
| 22Q1 (13) | 1238.03 | 16.2 | 179.69 | -113.44 | 85.74 | 32.86 | -94.94 | 40.65 | 1.18 | -11.8 | 85.37 | 49.62 | 1124.59 | 316.99 | 310.91 | 93.03 | 97.73 | 775.99 | -43.79 | 68.31 | 31.25 | 5.45 | 80.57 | 361.28 | 1148.02 | 23.77 | 161.0 | 1013.6 | 25.54 | 180.91 | 62.9 | 5.4 | 21.45 | 0.69 | -2.82 | -4.17 | 114.93 | -6.39 | 7.32 |
| 21Q4 (12) | 1065.4 | 16.71 | 374.5 | -795.71 | -84.82 | -1233.29 | -159.97 | 32.57 | -19.88 | -80.68 | -239.22 | -273.1 | 269.69 | -44.09 | 63.6 | 47.05 | -23.05 | 1185.52 | -138.17 | -12.01 | -86.04 | 3.02 | -29.22 | 433.06 | 927.57 | -3.5 | 418.57 | 807.36 | 0.75 | 501.21 | 59.68 | 5.29 | 16.74 | 0.71 | -1.39 | -5.33 | 122.78 | 15.5 | 1.8 |
| 21Q3 (11) | 912.87 | 54.81 | 470.58 | -430.54 | -61.64 | -178.58 | -237.23 | -18.14 | -803.32 | 57.95 | -21.79 | 1030.18 | 482.33 | 49.18 | 8766.36 | 61.14 | 99.54 | 322.82 | -123.36 | -44.57 | -97.0 | 4.26 | 39.02 | 62.2 | 961.17 | 84.83 | 766.62 | 801.38 | 90.54 | 879.08 | 56.68 | 2.9 | 10.06 | 0.72 | 0.0 | -6.49 | 106.30 | -14.13 | -10.89 |
| 21Q2 (10) | 589.68 | 33.22 | 439.7 | -266.35 | -57.64 | -379.74 | -200.8 | -109.01 | -372.58 | 74.1 | 416.4 | 2529.51 | 323.33 | 18.14 | 501.66 | 30.64 | 188.51 | 171.71 | -85.33 | -33.98 | 17.56 | 3.07 | 159.61 | 131.47 | 520.04 | 18.23 | 901.23 | 420.58 | 16.56 | 1217.61 | 55.08 | 6.35 | 5.26 | 0.72 | 0.0 | -6.49 | 123.78 | 15.59 | -3.68 |
| 21Q1 (9) | 442.64 | 97.14 | 1684.84 | -168.96 | -183.11 | -185.94 | -96.07 | 28.01 | -407.03 | -23.42 | -150.25 | -17.69 | 273.68 | 66.02 | 898.13 | 10.62 | 190.16 | -44.31 | -63.69 | 14.25 | -5.97 | 1.18 | 108.67 | -73.08 | 439.85 | 145.9 | 8767.94 | 360.83 | 168.69 | 8263.57 | 51.79 | 1.31 | -1.61 | 0.72 | -4.0 | -6.49 | 107.09 | -11.21 | 111.54 |
| 20Q4 (8) | 224.53 | 40.34 | 225.12 | -59.68 | 61.38 | -19.77 | -133.44 | -495.61 | -255.46 | 46.61 | 848.15 | 138.66 | 164.85 | 2930.33 | 757.25 | 3.66 | -74.69 | -72.06 | -74.27 | -18.6 | -86.05 | 0.57 | -78.46 | -79.3 | 178.87 | 61.27 | 1923.42 | 134.29 | 64.07 | 5989.91 | 51.12 | -0.74 | -3.64 | 0.75 | -2.6 | -3.85 | 120.61 | 1.11 | -9.97 |
| 20Q3 (7) | 159.99 | 46.43 | 207.5 | -154.55 | -178.37 | -218.73 | 33.73 | 179.38 | 12.47 | -6.23 | -104.26 | -62400.0 | 5.44 | -89.88 | 53.67 | 14.46 | 133.84 | -34.24 | -62.62 | 39.5 | -148.0 | 2.63 | 126.97 | -40.44 | 110.91 | 113.53 | 714.32 | 81.85 | 156.42 | 5918.38 | 51.5 | -1.59 | -0.62 | 0.77 | 0.0 | -2.53 | 119.29 | -7.18 | 23.74 |
| 20Q2 (6) | 109.26 | 340.56 | 127.1 | -55.52 | 6.04 | -40.24 | -42.49 | -235.79 | -836.4 | -3.05 | 84.67 | -114.5 | 53.74 | 256.72 | 530.75 | -42.73 | -324.07 | -263.28 | -103.5 | -72.21 | -372.6 | -9.74 | -322.05 | -275.34 | 51.94 | 947.18 | 368.35 | 31.92 | 822.17 | 999.15 | 52.33 | -0.59 | 4.22 | 0.77 | 0.0 | -2.53 | 128.51 | 153.86 | 26.75 |
| 20Q1 (5) | 24.8 | -64.09 | -13.68 | -59.09 | -18.58 | -60.57 | 31.29 | 183.35 | 3301.09 | -19.9 | -201.89 | 31.97 | -34.29 | -278.32 | -324.91 | 19.07 | 45.57 | 214.69 | -60.1 | -50.55 | -72.26 | 4.39 | 60.47 | 230.77 | 4.96 | -43.89 | -61.93 | -4.42 | -93.86 | -178.93 | 52.64 | -0.77 | 6.52 | 0.77 | -1.28 | -1.28 | 50.62 | -62.21 | -1.68 |
| 19Q4 (4) | 69.06 | 32.73 | 0.0 | -49.83 | -2.76 | 0.0 | -37.54 | -225.18 | 0.0 | 19.53 | 195200.0 | 0.0 | 19.23 | 443.22 | 0.0 | 13.1 | -40.43 | 0.0 | -39.92 | -58.1 | 0.0 | 2.73 | -38.03 | 0.0 | 8.84 | -35.1 | 0.0 | -2.28 | -267.65 | 0.0 | 53.05 | 2.37 | 0.0 | 0.78 | -1.27 | 0.0 | 133.97 | 38.96 | 0.0 |
| 19Q3 (3) | 52.03 | 8.15 | 0.0 | -48.49 | -22.48 | 0.0 | 29.99 | 419.76 | 0.0 | 0.01 | -99.95 | 0.0 | 3.54 | -58.45 | 0.0 | 21.99 | -15.97 | 0.0 | -25.25 | -15.3 | 0.0 | 4.41 | -20.6 | 0.0 | 13.62 | 22.81 | 0.0 | 1.36 | 138.31 | 0.0 | 51.82 | 3.21 | 0.0 | 0.79 | 0.0 | 0.0 | 96.41 | -4.92 | 0.0 |
| 19Q2 (2) | 48.11 | 67.46 | 0.0 | -39.59 | -7.58 | 0.0 | 5.77 | 527.17 | 0.0 | 21.03 | 171.9 | 0.0 | 8.52 | 205.58 | 0.0 | 26.17 | 331.85 | 0.0 | -21.9 | 37.23 | 0.0 | 5.55 | 318.88 | 0.0 | 11.09 | -14.89 | 0.0 | -3.55 | -163.39 | 0.0 | 50.21 | 1.6 | 0.0 | 0.79 | 1.28 | 0.0 | 101.39 | 96.92 | 0.0 |
| 19Q1 (1) | 28.73 | 0.0 | 0.0 | -36.8 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | -29.25 | 0.0 | 0.0 | -8.07 | 0.0 | 0.0 | 6.06 | 0.0 | 0.0 | -34.89 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 13.03 | 0.0 | 0.0 | 5.6 | 0.0 | 0.0 | 49.42 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 51.49 | 0.0 | 0.0 |
