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) | 61.57 | -89.16 | -274.89 | 0 | 125.31 | 0 | -12.02 | 0 | -213.32 | 0 | 136.09 | -7.89 | -35.11 | 0 | 6.83 | 16.39 | -40.29 | 0 | 73.38 | -79.7 | 75.3 | 0.25 | 5.38 | -43.07 | 39.96 | -68.62 |
| 2022 (9) | 568.02 | -1.83 | -183.21 | 0 | -304.05 | 0 | -22.87 | 0 | 384.81 | 6.78 | 147.75 | -18.81 | -16.95 | 0 | 5.87 | -11.72 | 267.99 | -55.46 | 361.43 | -49.35 | 75.11 | 2.78 | 9.45 | -8.78 | 127.36 | 75.44 |
| 2021 (8) | 578.59 | 84.01 | -218.21 | 0 | -359.86 | 0 | 53.44 | 0 | 360.38 | 30.91 | 181.97 | 104.85 | -11.65 | 0 | 6.65 | 39.12 | 601.64 | 251.86 | 713.55 | 256.13 | 73.08 | 1.36 | 10.36 | 30.97 | 72.60 | -35.27 |
| 2020 (7) | 314.44 | -32.49 | -39.16 | 0 | -317.21 | 0 | -18.88 | 0 | 275.28 | 5.62 | 88.83 | -48.63 | -27.26 | 0 | 4.78 | -42.54 | 170.99 | -15.33 | 200.36 | -46.32 | 72.1 | 4.34 | 7.91 | 64.45 | 112.15 | 7.66 |
| 2019 (6) | 465.8 | -7.78 | -205.17 | 0 | -315.45 | 0 | 12.61 | 90.77 | 260.63 | -13.17 | 172.93 | 10.34 | -33.29 | 0 | 8.32 | 22.29 | 201.96 | -20.3 | 373.24 | -24.67 | 69.1 | -0.39 | 4.81 | -6.6 | 104.17 | 17.57 |
| 2018 (5) | 505.07 | 9.63 | -204.92 | 0 | -247.54 | 0 | 6.61 | -7.81 | 300.15 | -28.49 | 156.73 | 133.54 | -1.01 | 0 | 6.80 | 109.56 | 253.41 | 15.51 | 495.5 | 0.34 | 69.37 | -12.23 | 5.15 | -5.68 | 88.61 | 11.23 |
| 2017 (4) | 460.7 | 26.05 | -40.96 | 0 | -434.04 | 0 | 7.17 | -36.27 | 419.74 | 160.71 | 67.11 | 96.69 | -4.76 | 0 | 3.25 | 71.44 | 219.38 | 68.53 | 493.83 | 25.36 | 79.04 | -5.49 | 5.46 | -9.0 | 79.66 | 5.4 |
| 2016 (3) | 365.48 | -10.49 | -204.48 | 0 | -155.77 | 0 | 11.25 | -7.79 | 161.0 | -61.6 | 34.12 | -39.61 | 2.27 | -83.63 | 1.89 | -35.8 | 130.17 | 23.96 | 393.93 | 27.58 | 83.63 | 7.78 | 6.0 | -4.76 | 75.58 | -27.32 |
| 2015 (2) | 408.32 | 203.85 | 10.96 | 0 | -274.89 | 0 | 12.2 | 0 | 419.28 | 343.03 | 56.5 | -30.02 | 13.87 | -13.04 | 2.95 | -20.87 | 105.01 | 90.48 | 308.77 | 72.74 | 77.59 | 2.69 | 6.3 | 15.81 | 103.99 | 101.0 |
| 2014 (1) | 134.38 | -17.4 | -39.74 | 0 | -116.3 | 0 | -1.09 | 0 | 94.64 | 362.34 | 80.74 | -38.6 | 15.95 | 713.78 | 3.73 | -38.93 | 55.13 | 20.37 | 178.75 | -13.71 | 75.56 | -8.38 | 5.44 | -15.79 | 51.73 | -5.84 |
| 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) | -22.69 | -118.29 | -145.84 | -182.15 | -403.87 | -211.47 | 161.31 | 307.13 | 193.29 | -28.2 | -630.57 | 55.91 | -204.84 | -333.09 | -2181.07 | 34.73 | -17.25 | 24.7 | -20.43 | -479.04 | -621.91 | 7.27 | -12.06 | 33.38 | -17.48 | -1093.18 | 24.23 | -29.01 | -143.49 | 60.76 | 19.12 | 2.8 | 0.26 | 1.48 | 14.73 | 18.4 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 124.03 | 1241.03 | -61.23 | -36.15 | 15.16 | -13.22 | -77.88 | -868.81 | 67.33 | -3.86 | -115.29 | -115.79 | 87.88 | 264.32 | -69.48 | 41.97 | 19.98 | 45.83 | 5.39 | 163.34 | 165.25 | 8.27 | 14.57 | 59.96 | 1.76 | 107.12 | -63.33 | 66.71 | 444.57 | 15.82 | 18.6 | 0.49 | -1.27 | 1.29 | -5.84 | -2.27 | 143.22 | 523.34 | -65.19 |
| 23Q2 (18) | -10.87 | 62.39 | -124.62 | -42.61 | -205.01 | 37.39 | 10.13 | -68.09 | 119.13 | 25.24 | 585.38 | 455.95 | -53.48 | -24.75 | -123.67 | 34.98 | 43.3 | -32.17 | -8.51 | 26.32 | 12.45 | 7.22 | 54.44 | 3.5 | -24.73 | -14647.06 | -116.17 | 12.25 | -47.72 | -94.22 | 18.51 | -2.94 | -0.43 | 1.37 | 10.48 | -74.95 | -33.83 | 48.8 | -280.9 |
| 23Q1 (17) | -28.9 | -158.38 | -118.71 | -13.97 | 76.11 | 43.53 | 31.75 | -42.27 | 146.87 | -5.2 | 91.87 | -142.94 | -42.87 | -377.39 | -133.04 | 24.41 | -12.35 | -38.28 | -11.55 | -308.13 | -399.22 | 4.68 | -14.28 | -16.07 | 0.17 | 100.74 | -99.87 | 23.43 | 131.69 | -85.86 | 19.07 | 0.0 | 2.47 | 1.24 | -0.8 | -12.06 | -66.07 | 0 | -179.45 |
| 22Q4 (16) | 49.5 | -84.53 | -62.55 | -58.48 | -83.15 | -67.18 | 55.0 | 123.07 | 175.44 | -63.96 | -361.7 | -590.49 | -8.98 | -103.12 | -109.24 | 27.85 | -3.23 | -25.67 | -2.83 | 65.74 | -988.46 | 5.45 | 5.46 | 8.3 | -23.07 | -580.62 | -114.32 | -73.93 | -228.35 | -143.88 | 19.07 | 1.22 | 3.36 | 1.25 | -5.3 | -61.18 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 319.89 | 624.55 | 34.82 | -31.93 | 53.09 | 41.58 | -238.37 | -350.26 | -24.33 | 24.44 | 438.33 | -18.97 | 287.96 | 1304.35 | 57.69 | 28.78 | -44.19 | -44.64 | -8.26 | 15.02 | -192.91 | 5.17 | -25.87 | -33.42 | 4.8 | -96.86 | -96.24 | 57.6 | -72.83 | -70.18 | 18.84 | 1.34 | 3.01 | 1.32 | -75.87 | -34.0 | 411.38 | 2099.75 | 270.06 |
| 22Q2 (14) | 44.15 | -71.42 | -54.62 | -68.06 | -175.1 | -13.3 | -52.94 | 21.85 | 37.39 | 4.54 | -62.51 | 122.99 | -23.91 | -118.43 | -164.26 | 51.57 | 30.39 | 6.11 | -9.72 | -351.81 | -326.32 | 6.98 | 25.24 | 2.85 | 152.97 | 14.76 | -16.94 | 212.02 | 27.92 | 4.8 | 18.59 | -0.11 | 2.99 | 5.47 | 287.94 | 216.18 | 18.70 | -77.51 | -57.31 |
| 22Q1 (13) | 154.48 | 16.86 | 38.1 | -24.74 | 29.27 | 63.88 | -67.74 | 7.09 | -535.46 | 12.11 | -7.13 | -59.62 | 129.74 | 33.46 | 199.15 | 39.55 | 5.55 | -9.91 | 3.86 | 1584.62 | 161.37 | 5.57 | 10.61 | -23.11 | 133.3 | -17.24 | 3.45 | 165.74 | -1.64 | 10.79 | 18.61 | 0.87 | 1.75 | 1.41 | -56.21 | -58.77 | 83.16 | 19.64 | 27.36 |
| 21Q4 (12) | 132.19 | -44.29 | 34.41 | -34.98 | 36.0 | -8645.0 | -72.91 | 61.97 | 22.3 | 13.04 | -56.76 | 280.17 | 97.21 | -46.77 | -0.76 | 37.47 | -27.93 | 29.39 | -0.26 | 90.78 | 95.47 | 5.04 | -35.16 | -5.0 | 161.07 | 26.27 | 82.43 | 168.5 | -12.76 | 57.33 | 18.45 | 0.87 | 0.0 | 3.22 | 61.0 | -27.31 | 69.51 | -37.47 | -8.13 |
| 21Q3 (11) | 237.27 | 143.9 | 51.89 | -54.66 | 9.01 | -1328.31 | -191.73 | -126.74 | 27.02 | 30.16 | 252.71 | 260.51 | 182.61 | 390.76 | 13.66 | 51.99 | 6.98 | 46.24 | -2.82 | -23.68 | 78.73 | 7.77 | 14.51 | 0.89 | 127.56 | -30.73 | 279.87 | 193.15 | -4.53 | 86.6 | 18.29 | 1.33 | -0.05 | 2.0 | 15.61 | 29.03 | 111.16 | 153.79 | -12.21 |
| 21Q2 (10) | 97.28 | -13.03 | 22.49 | -60.07 | 12.29 | -148.84 | -84.56 | -693.25 | -303.05 | -19.75 | -165.86 | -269.97 | 37.21 | -14.2 | -32.69 | 48.6 | 10.71 | 185.38 | -2.28 | 63.75 | 55.64 | 6.78 | -6.37 | 71.2 | 184.16 | 42.93 | 660.99 | 202.31 | 35.23 | 3306.18 | 18.05 | -1.31 | 2.04 | 1.73 | -49.42 | 193.01 | 43.80 | -32.92 | -94.75 |
| 21Q1 (9) | 111.86 | 13.74 | 672.76 | -68.49 | -17022.5 | -259.15 | -10.66 | 88.64 | -116.81 | 29.99 | 774.34 | 298.08 | 43.37 | -55.72 | 212.36 | 43.9 | 51.59 | 502.19 | -6.29 | -9.58 | -101.6 | 7.24 | 36.66 | 317.54 | 128.85 | 45.94 | 417.05 | 149.6 | 39.68 | 3896.95 | 18.29 | -0.87 | 3.51 | 3.42 | -22.8 | -9.76 | 65.30 | -13.7 | 158.58 |
| 20Q4 (8) | 98.35 | -37.04 | 22.92 | -0.4 | -108.99 | 99.66 | -93.84 | 64.28 | -1234.7 | 3.43 | 118.25 | -49.85 | 97.95 | -39.03 | 369.02 | 28.96 | -18.54 | -43.61 | -5.74 | 56.71 | 75.28 | 5.30 | -31.15 | -49.89 | 88.29 | 162.92 | 247.19 | 107.1 | 3.47 | 240.0 | 18.45 | 0.82 | -0.11 | 4.43 | 185.81 | 263.11 | 75.67 | -40.25 | -51.59 |
| 20Q3 (7) | 156.21 | 96.69 | -41.64 | 4.45 | 118.43 | 136.33 | -262.72 | -1152.24 | -0.58 | -18.79 | -261.7 | -1011.83 | 160.66 | 190.63 | -37.09 | 35.55 | 108.75 | 0.74 | -13.26 | -157.98 | -162.57 | 7.70 | 94.32 | 8.46 | 33.58 | 38.76 | -29.62 | 103.51 | 1740.41 | -33.97 | 18.3 | 3.45 | 11.59 | 1.55 | 183.33 | 35.96 | 126.63 | -84.82 | -17.53 |
| 20Q2 (6) | 79.42 | 506.66 | 135.04 | -24.14 | -26.59 | -193.32 | -20.98 | -133.08 | -16.36 | 11.62 | 176.75 | 313.21 | 55.28 | 243.21 | 116.28 | 17.03 | 133.61 | -64.25 | -5.14 | -64.74 | -22.09 | 3.96 | 128.36 | -52.95 | 24.2 | -2.89 | -68.22 | -6.31 | -60.15 | -106.09 | 17.69 | 0.11 | 3.57 | -1.86 | -149.08 | -252.46 | 834.24 | 848.38 | 2908.61 |
| 20Q1 (5) | -19.53 | -124.41 | -123.15 | -19.07 | 83.62 | 72.07 | 63.42 | 666.87 | 242.58 | -15.14 | -321.35 | -217.27 | -38.6 | -6.01 | -340.05 | 7.29 | -85.81 | -81.13 | -3.12 | 86.56 | -290.0 | 1.73 | -83.6 | -76.2 | 24.92 | -2.01 | -52.69 | -3.94 | -112.51 | -104.84 | 17.67 | -4.33 | 3.03 | 3.79 | 210.66 | 208.13 | -111.47 | -171.32 | -231.88 |
| 19Q4 (4) | 80.01 | -70.11 | 0.0 | -116.42 | -850.37 | 0.0 | 8.27 | 103.17 | 0.0 | 6.84 | 504.73 | 0.0 | -36.41 | -114.26 | 0.0 | 51.36 | 45.54 | 0.0 | -23.22 | -359.8 | 0.0 | 10.58 | 49.02 | 0.0 | 25.43 | -46.7 | 0.0 | 31.5 | -79.91 | 0.0 | 18.47 | 12.62 | 0.0 | 1.22 | 7.02 | 0.0 | 156.30 | 1.79 | 0.0 |
| 19Q3 (3) | 267.65 | 692.1 | 0.0 | -12.25 | -48.85 | 0.0 | -261.21 | -1348.75 | 0.0 | -1.69 | 68.99 | 0.0 | 255.4 | 899.22 | 0.0 | 35.29 | -25.92 | 0.0 | -5.05 | -19.95 | 0.0 | 7.10 | -15.71 | 0.0 | 47.71 | -37.35 | 0.0 | 156.77 | 51.38 | 0.0 | 16.4 | -3.98 | 0.0 | 1.14 | -6.56 | 0.0 | 153.55 | 453.76 | 0.0 |
| 19Q2 (2) | 33.79 | -59.94 | 0.0 | -8.23 | 87.94 | 0.0 | -18.03 | 59.46 | 0.0 | -5.45 | -142.22 | 0.0 | 25.56 | 58.96 | 0.0 | 47.64 | 23.29 | 0.0 | -4.21 | -426.25 | 0.0 | 8.42 | 15.54 | 0.0 | 76.15 | 44.58 | 0.0 | 103.56 | 27.21 | 0.0 | 17.08 | -0.41 | 0.0 | 1.22 | -0.81 | 0.0 | 27.73 | -67.2 | 0.0 |
| 19Q1 (1) | 84.35 | 0.0 | 0.0 | -68.27 | 0.0 | 0.0 | -44.48 | 0.0 | 0.0 | 12.91 | 0.0 | 0.0 | 16.08 | 0.0 | 0.0 | 38.64 | 0.0 | 0.0 | -0.8 | 0.0 | 0.0 | 7.29 | 0.0 | 0.0 | 52.67 | 0.0 | 0.0 | 81.41 | 0.0 | 0.0 | 17.15 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 84.53 | 0.0 | 0.0 |
