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) | 336.08 | -25.83 | -257.4 | 0 | -4.95 | 0 | -0.15 | 0 | 78.68 | -47.14 | 257.19 | -11.41 | -2.43 | 0 | 16.99 | 0.27 | 91.6 | -59.19 | 61.89 | -56.41 | 158.29 | 11.5 | 4.94 | 11.76 | 149.29 | -5.0 |
| 2022 (9) | 453.11 | 222.31 | -304.27 | 0 | 58.59 | 3.63 | 0.19 | -44.12 | 148.84 | 0 | 290.32 | -5.57 | -7.36 | 0 | 16.94 | -14.57 | 224.47 | 42.24 | 141.97 | 47.1 | 141.96 | 23.52 | 4.42 | 15.71 | 157.14 | 140.62 |
| 2021 (8) | 140.58 | -17.05 | -295.98 | 0 | 56.54 | -12.31 | 0.34 | 0 | -155.4 | 0 | 307.45 | 43.96 | -3.89 | 0 | 19.83 | 21.91 | 157.81 | 11.61 | 96.51 | 19.22 | 114.93 | 41.4 | 3.82 | 37.91 | 65.31 | -36.42 |
| 2020 (7) | 169.48 | 4.15 | -182.68 | 0 | 64.48 | 0 | -0.08 | 0 | -13.2 | 0 | 213.56 | 40.55 | -3.41 | 0 | 16.27 | 28.54 | 141.4 | -4.47 | 80.95 | -6.79 | 81.28 | 5.23 | 2.77 | 19.91 | 102.72 | 5.03 |
| 2019 (6) | 162.73 | -39.51 | -111.38 | 0 | -54.16 | 0 | 2.01 | 0 | 51.35 | -70.44 | 151.95 | 20.02 | -11.5 | 0 | 12.66 | 17.87 | 148.01 | -0.3 | 86.85 | 2.81 | 77.24 | 14.6 | 2.31 | 188.75 | 97.79 | -44.49 |
| 2018 (5) | 269.0 | 1117.19 | -95.27 | 0 | 53.87 | -57.91 | -0.98 | 0 | 173.73 | 0 | 126.6 | 31.77 | -37.57 | 0 | 10.74 | 22.07 | 148.46 | 71.49 | 84.48 | 63.34 | 67.4 | 20.29 | 0.8 | 3.9 | 176.19 | 765.14 |
| 2017 (4) | 22.1 | -76.55 | -172.57 | 0 | 127.98 | 16739.47 | 1.08 | 0 | -150.47 | 0 | 96.08 | 1.72 | -33.02 | 0 | 8.80 | -23.28 | 86.57 | 87.5 | 51.72 | 49.65 | 56.03 | 8.0 | 0.77 | -27.36 | 20.36 | -81.09 |
| 2016 (3) | 94.23 | -37.55 | -84.78 | 0 | 0.76 | 0 | -0.05 | 0 | 9.45 | -72.82 | 94.46 | 22.17 | -3.09 | 0 | 11.46 | 27.13 | 46.17 | -44.75 | 34.56 | -55.3 | 51.88 | 9.96 | 1.06 | -19.7 | 107.69 | -10.21 |
| 2015 (2) | 150.9 | 0.98 | -116.13 | 0 | -2.63 | 0 | 0.17 | -15.0 | 34.77 | -27.0 | 77.32 | 44.69 | -0.27 | 0 | 9.02 | 28.17 | 83.56 | 5.55 | 77.31 | 14.79 | 47.18 | 12.44 | 1.32 | 36.08 | 119.94 | -11.48 |
| 2014 (1) | 149.43 | 146.02 | -101.8 | 0 | 22.4 | 0 | 0.2 | 0 | 47.63 | 82.84 | 53.44 | 33.2 | -3.97 | 0 | 7.04 | 13.08 | 79.17 | 27.98 | 67.35 | 23.1 | 41.96 | 14.68 | 0.97 | 16.87 | 135.50 | 105.53 |
| 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) | 132.48 | 157.59 | -14.3 | -78.21 | -113.16 | -8.17 | 13.34 | 138.87 | 34.34 | -1.26 | -306.56 | -940.0 | 54.27 | 268.18 | -34.04 | 62.33 | 29.83 | 11.9 | -0.18 | 0 | 97.13 | 11.46 | 0.05 | 8.83 | 62.54 | 74.94 | -28.06 | 35.04 | 54.29 | -25.54 | 40.51 | 1.25 | 0.7 | 1.48 | 20.33 | 26.5 | 171.98 | 113.85 | -1.58 |
| 23Q3 (19) | 51.43 | 48.17 | -38.85 | -36.69 | 52.94 | 57.37 | -34.32 | 38.05 | -222.57 | 0.61 | -68.88 | -3.17 | 14.74 | 134.08 | 852.04 | 48.01 | -28.96 | -41.57 | 0 | 100.0 | 100.0 | 11.45 | -60.11 | -30.3 | 35.75 | 289.35 | -55.68 | 22.71 | 2623.33 | -54.44 | 40.01 | 1.83 | 16.31 | 1.23 | 8.85 | 14.95 | 80.42 | -8.43 | -18.41 |
| 23Q2 (18) | 34.71 | -70.45 | -52.13 | -77.96 | -20.79 | -38.4 | -55.4 | -177.56 | -309.14 | 1.96 | 233.33 | 988.89 | -43.25 | -181.73 | -367.31 | 67.58 | -14.74 | -10.9 | -3.12 | -458.62 | -210.25 | 28.71 | 14.27 | 30.72 | -18.88 | -254.88 | -167.65 | -0.9 | -117.86 | -103.42 | 39.29 | 2.13 | 14.55 | 1.13 | 1.8 | 4.63 | 87.83 | -66.64 | -25.24 |
| 23Q1 (17) | 117.46 | -24.01 | -17.24 | -64.54 | 10.73 | 27.95 | 71.43 | 619.34 | 1327.32 | -1.47 | -1080.0 | -90.91 | 52.92 | -35.68 | 1.11 | 79.26 | 42.3 | 3.46 | 0.87 | 113.85 | 151.18 | 25.13 | 138.64 | 11.23 | 12.19 | -85.98 | -57.91 | 5.04 | -89.29 | -73.09 | 38.47 | -4.37 | 16.47 | 1.11 | -5.13 | 0.91 | 263.25 | 50.64 | -1.95 |
| 22Q4 (16) | 154.58 | 83.8 | 99.0 | -72.3 | 15.99 | -8.61 | 9.93 | -64.54 | -51.56 | 0.15 | -76.19 | -81.71 | 82.28 | 4297.96 | 640.59 | 55.7 | -32.21 | -22.47 | -6.28 | -182.88 | -1129.51 | 10.53 | -35.93 | -17.28 | 86.93 | 7.76 | 4.7 | 47.06 | -5.6 | -3.37 | 40.23 | 16.95 | 28.86 | 1.17 | 9.35 | 14.71 | 174.75 | 77.28 | 82.08 |
| 22Q3 (15) | 84.1 | 15.98 | 785.26 | -86.06 | -52.78 | 4.37 | 28.0 | 5.7 | 30.66 | 0.63 | 250.0 | 1150.0 | -1.96 | -112.11 | 97.56 | 82.17 | 8.33 | -11.11 | -2.22 | -178.45 | -209.9 | 16.43 | -25.18 | -26.02 | 80.67 | 189.04 | 63.6 | 49.85 | 89.26 | 62.17 | 34.4 | 0.29 | 17.89 | 1.07 | -0.93 | 13.83 | 98.57 | -16.1 | 531.47 |
| 22Q2 (14) | 72.51 | -48.91 | 375.08 | -56.33 | 37.12 | 13.87 | 26.49 | 555.15 | 456.53 | 0.18 | 123.38 | 166.67 | 16.18 | -69.09 | 117.63 | 75.85 | -0.99 | 12.75 | 2.83 | 266.47 | 228.64 | 21.96 | -2.77 | -2.81 | 27.91 | -3.63 | 129.52 | 26.34 | 40.63 | 247.04 | 34.3 | 3.84 | 23.47 | 1.08 | -1.82 | 30.12 | 117.48 | -56.24 | 261.34 |
| 22Q1 (13) | 141.92 | 82.7 | 77.93 | -89.58 | -34.57 | -21.02 | -5.82 | -128.39 | -126.39 | -0.77 | -193.9 | -413.33 | 52.34 | 371.11 | 811.85 | 76.61 | 6.64 | 0.95 | -1.7 | -378.69 | 60.74 | 22.59 | 77.47 | -19.06 | 28.96 | -65.12 | 117.58 | 18.73 | -61.54 | 97.57 | 33.03 | 5.8 | 23.48 | 1.1 | 7.84 | 6.8 | 268.48 | 179.75 | 25.42 |
| 21Q4 (12) | 77.68 | 717.68 | 99.38 | -66.57 | 26.03 | -152.54 | 20.5 | -4.34 | -76.7 | 0.82 | 1466.67 | 4200.0 | 11.11 | 113.8 | -11.83 | 71.84 | -22.28 | 0.79 | 0.61 | -69.8 | 123.74 | 12.73 | -42.69 | -1.43 | 83.03 | 68.38 | 2.71 | 48.7 | 58.43 | 12.78 | 31.22 | 6.99 | 33.3 | 1.02 | 8.51 | 13.33 | 95.97 | 514.83 | 66.28 |
| 21Q3 (11) | 9.5 | 136.04 | -59.09 | -89.99 | -37.6 | 14.82 | 21.43 | 388.43 | 115.47 | -0.06 | 77.78 | -120.69 | -80.49 | 12.28 | 2.35 | 92.44 | 37.42 | 38.97 | 2.02 | 191.82 | 41.26 | 22.21 | -1.71 | 7.11 | 49.31 | 305.51 | 63.55 | 30.74 | 305.01 | 88.59 | 29.18 | 5.04 | 50.18 | 0.94 | 13.25 | 38.24 | 15.61 | 121.44 | -75.52 |
| 21Q2 (10) | -26.36 | -133.05 | -212.65 | -65.4 | 11.65 | -67.74 | -7.43 | -133.7 | -106.16 | -0.27 | -80.0 | -575.0 | -91.76 | -1698.61 | -488.58 | 67.27 | -11.36 | 31.98 | -2.2 | 49.19 | -13.99 | 22.60 | -19.03 | 17.45 | 12.16 | -8.64 | -33.37 | 7.59 | -19.94 | -40.47 | 27.78 | 3.85 | 46.83 | 0.83 | -19.42 | 6.41 | -72.82 | -134.02 | -200.98 |
| 21Q1 (9) | 79.76 | 104.72 | -4.92 | -74.02 | -180.8 | -533.73 | 22.05 | -74.94 | 486.84 | -0.15 | -650.0 | 51.61 | 5.74 | -54.44 | -92.05 | 75.89 | 6.47 | 206.26 | -4.33 | -68.48 | -1173.53 | 27.91 | 116.12 | 97.22 | 13.31 | -83.54 | 9.46 | 9.48 | -78.05 | 8.72 | 26.75 | 14.22 | 37.11 | 1.03 | 14.44 | 145.24 | 214.06 | 270.87 | -26.89 |
| 20Q4 (8) | 38.96 | 67.79 | -31.83 | -26.36 | 75.05 | 61.29 | 88.0 | 163.54 | 998.88 | -0.02 | -106.9 | -100.82 | 12.6 | 115.29 | 215.07 | 71.28 | 7.16 | 67.05 | -2.57 | -279.72 | -4183.33 | 12.91 | -37.73 | 27.02 | 80.84 | 168.13 | 15.95 | 43.18 | 164.91 | 17.34 | 23.42 | 20.54 | 16.98 | 0.9 | 32.35 | -18.92 | 57.72 | -9.49 | -41.49 |
| 20Q3 (7) | 23.22 | -0.77 | -19.9 | -105.65 | -170.97 | -2085.9 | -138.49 | -214.78 | -2422.59 | 0.29 | 825.0 | 190.62 | -82.43 | -428.74 | -340.25 | 66.52 | 30.51 | 135.64 | 1.43 | 174.09 | 298.61 | 20.74 | 7.78 | 161.53 | 30.15 | 65.21 | -42.69 | 16.3 | 27.84 | -52.13 | 19.43 | 2.7 | 3.24 | 0.68 | -12.82 | 41.67 | 63.77 | -11.56 | 17.36 |
| 20Q2 (6) | 23.4 | -72.11 | -21.97 | -38.99 | -233.82 | -351.71 | 120.66 | 2216.84 | 644.99 | -0.04 | 87.1 | 95.0 | -15.59 | -121.59 | -134.28 | 50.97 | 105.69 | 47.61 | -1.93 | -467.65 | 76.14 | 19.24 | 35.98 | 28.61 | 18.25 | 50.08 | 25.6 | 12.75 | 46.22 | 4.77 | 18.92 | -3.02 | -2.32 | 0.78 | 85.71 | 90.24 | 72.11 | -75.37 | -23.18 |
| 20Q1 (5) | 83.89 | 46.79 | 80.02 | -11.68 | 82.85 | 81.77 | -5.7 | 41.78 | 65.95 | -0.31 | -112.65 | -145.59 | 72.21 | 759.45 | 513.1 | 24.78 | -41.93 | -46.73 | -0.34 | -466.67 | 48.48 | 14.15 | 39.19 | -40.95 | 12.16 | -82.56 | 9.06 | 8.72 | -76.3 | 128.27 | 19.51 | -2.55 | 2.52 | 0.42 | -62.16 | 35.48 | 292.81 | 196.81 | 45.53 |
| 19Q4 (4) | 57.15 | 97.14 | 0.0 | -68.1 | -1380.08 | 0.0 | -9.79 | -78.32 | 0.0 | 2.45 | 865.62 | 0.0 | -10.95 | -131.91 | 0.0 | 42.67 | 51.15 | 0.0 | -0.06 | 91.67 | 0.0 | 10.17 | 28.21 | 0.0 | 69.72 | 32.52 | 0.0 | 36.8 | 8.08 | 0.0 | 20.02 | 6.38 | 0.0 | 1.11 | 131.25 | 0.0 | 98.65 | 81.55 | 0.0 |
| 19Q3 (3) | 28.99 | -3.33 | 0.0 | 5.32 | -65.66 | 0.0 | -5.49 | 75.2 | 0.0 | -0.32 | 60.0 | 0.0 | 34.31 | -24.56 | 0.0 | 28.23 | -18.25 | 0.0 | -0.72 | 91.1 | 0.0 | 7.93 | -47.0 | 0.0 | 52.61 | 262.08 | 0.0 | 34.05 | 179.79 | 0.0 | 18.82 | -2.84 | 0.0 | 0.48 | 17.07 | 0.0 | 54.34 | -42.11 | 0.0 |
| 19Q2 (2) | 29.99 | -35.64 | 0.0 | 15.49 | 124.17 | 0.0 | -22.14 | -32.26 | 0.0 | -0.8 | -217.65 | 0.0 | 45.48 | 360.18 | 0.0 | 34.53 | -25.77 | 0.0 | -8.09 | -1125.76 | 0.0 | 14.96 | -37.57 | 0.0 | 14.53 | 30.31 | 0.0 | 12.17 | 218.59 | 0.0 | 19.37 | 1.79 | 0.0 | 0.41 | 32.26 | 0.0 | 93.87 | -53.35 | 0.0 |
| 19Q1 (1) | 46.6 | 0.0 | 0.0 | -64.08 | 0.0 | 0.0 | -16.74 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | -17.48 | 0.0 | 0.0 | 46.52 | 0.0 | 0.0 | -0.66 | 0.0 | 0.0 | 23.96 | 0.0 | 0.0 | 11.15 | 0.0 | 0.0 | 3.82 | 0.0 | 0.0 | 19.03 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 201.21 | 0.0 | 0.0 |
