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) | 465.12 | 20.78 | -153.57 | 0 | -453.25 | 0 | -19.72 | 0 | 311.55 | 107.87 | 220.44 | -3.61 | 5.11 | -75.4 | 8.57 | -1.09 | 149.73 | 4.34 | 82.29 | 0.77 | 208.53 | -0.44 | 72.77 | 7.35 | 127.92 | 19.22 |
| 2022 (9) | 385.11 | 5.86 | -235.23 | 0 | -23.63 | 0 | -13.81 | 0 | 149.88 | 2.7 | 228.7 | 13.36 | 20.77 | -30.72 | 8.66 | 2.57 | 143.5 | 22.52 | 81.66 | -15.68 | 209.46 | 1.51 | 67.79 | -2.0 | 107.30 | 9.83 |
| 2021 (8) | 363.78 | -12.32 | -217.84 | 0 | -151.42 | 0 | -8.1 | 0 | 145.94 | 0 | 201.74 | 4.36 | 29.98 | 0 | 8.45 | -9.64 | 117.12 | 17.1 | 96.85 | 20.12 | 206.34 | 1.54 | 69.17 | 27.34 | 97.70 | -20.37 |
| 2020 (7) | 414.89 | -5.6 | -664.44 | 0 | 205.17 | 0 | -30.42 | 0 | -249.55 | 0 | 193.32 | -21.51 | -2.68 | 0 | 9.35 | -5.04 | 100.02 | -27.33 | 80.63 | -24.88 | 203.21 | -6.31 | 54.32 | 24.25 | 122.69 | 2.72 |
| 2019 (6) | 439.49 | 133.76 | -296.94 | 0 | -103.8 | 0 | -43.04 | 0 | 142.55 | 0 | 246.3 | 0.37 | -20.18 | 0 | 9.85 | -8.25 | 137.63 | -6.91 | 107.33 | -10.77 | 216.89 | 33.2 | 43.72 | -9.31 | 119.45 | 110.49 |
| 2018 (5) | 188.01 | -36.89 | -239.6 | 0 | 154.55 | 0 | -11.9 | 0 | -51.59 | 0 | 245.39 | 6.09 | -6.1 | 0 | 10.73 | 1.07 | 147.84 | -4.21 | 120.28 | 49.12 | 162.83 | 2.73 | 48.21 | 3.41 | 56.75 | -45.56 |
| 2017 (4) | 297.89 | -13.83 | -267.36 | 0 | -130.72 | 0 | -6.27 | 0 | 30.53 | -48.58 | 231.3 | 18.52 | -1.9 | 0 | 10.62 | 17.43 | 154.34 | 6.17 | 80.66 | 27.87 | 158.51 | 3.59 | 46.62 | 15.48 | 104.23 | -22.67 |
| 2016 (3) | 345.72 | 1.57 | -286.35 | 0 | -110.65 | 0 | -23.18 | 0 | 59.37 | -0.35 | 195.16 | -19.08 | -14.91 | 0 | 9.04 | -18.3 | 145.37 | 0.16 | 63.08 | -21.49 | 153.02 | 6.93 | 40.37 | 2.07 | 134.80 | 4.15 |
| 2015 (2) | 340.38 | 25.75 | -280.8 | 0 | 85.54 | 42.23 | -49.8 | 0 | 59.58 | 0 | 241.18 | -14.98 | -15.83 | 0 | 11.07 | -8.13 | 145.14 | 24.13 | 80.35 | -25.97 | 143.1 | 3.53 | 39.55 | 28.16 | 129.42 | 32.73 |
| 2014 (1) | 270.69 | 1.1 | -344.75 | 0 | 60.14 | -79.31 | -71.99 | 0 | -74.06 | 0 | 283.68 | 13.53 | 9.25 | 0 | 12.05 | 15.13 | 116.93 | -12.95 | 108.53 | -17.88 | 138.22 | -1.85 | 30.86 | 26.48 | 97.51 | 8.3 |
| 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) | 122.93 | -17.0 | -1.95 | 7.45 | 115.03 | 110.08 | 16.82 | 130.02 | 153.45 | -4.63 | 1.91 | -349.51 | 130.38 | 32.34 | 153.31 | 53.41 | 2.24 | -26.86 | 6.64 | 244.04 | 183.76 | 7.98 | -0.17 | -30.02 | 40.71 | -2.28 | 98.49 | 25.14 | 26.91 | 8009.68 | 52.25 | 1.08 | -0.76 | 17.91 | -6.08 | 4.25 | 128.99 | -21.12 | -27.83 |
| 23Q3 (19) | 148.1 | 14.27 | -16.79 | -49.58 | 4.41 | 30.42 | -56.02 | 87.84 | 49.18 | -4.72 | -300.0 | 67.43 | 98.52 | 26.73 | -7.68 | 52.24 | -12.54 | -16.42 | 1.93 | 594.87 | -87.92 | 7.99 | -15.31 | -14.1 | 41.66 | 10.53 | 52.15 | 19.81 | -12.85 | -13.83 | 51.69 | -0.81 | -1.13 | 19.07 | 3.53 | 11.78 | 163.52 | 17.66 | -15.17 |
| 23Q2 (18) | 129.61 | 101.04 | 1207.87 | -51.87 | 12.94 | -48.12 | -460.63 | -1089.11 | -468.06 | -1.18 | 87.15 | -114.48 | 77.74 | 1489.78 | 409.6 | 59.73 | 8.48 | 22.42 | -0.39 | 87.3 | -111.78 | 9.43 | 5.44 | 33.99 | 37.69 | 27.07 | -28.85 | 22.73 | 55.58 | -26.3 | 52.11 | -0.72 | -0.34 | 18.42 | 6.11 | 9.45 | 138.98 | 82.07 | 1301.83 |
| 23Q1 (17) | 64.47 | -48.58 | -10.27 | -59.58 | 19.38 | -8.25 | 46.57 | 247.98 | 759.63 | -9.18 | -791.26 | -42.55 | 4.89 | -90.5 | -70.91 | 55.06 | -24.6 | 24.04 | -3.07 | -231.2 | -261.18 | 8.95 | -21.5 | 27.76 | 29.66 | 44.61 | -30.42 | 14.61 | 4612.9 | -46.91 | 52.49 | -0.3 | 0.48 | 17.36 | 1.05 | 3.83 | 76.33 | -57.29 | 2.5 |
| 22Q4 (16) | 125.37 | -29.56 | 66.69 | -73.9 | -3.7 | -67.84 | -31.47 | 71.45 | 11.25 | -1.03 | 92.89 | 80.12 | 51.47 | -51.77 | 65.07 | 73.02 | 16.83 | 35.22 | 2.34 | -85.36 | -89.28 | 11.40 | 22.53 | 38.49 | 20.51 | -25.09 | 2.4 | 0.31 | -98.65 | -97.41 | 52.65 | 0.71 | -0.23 | 17.18 | 0.7 | -2.11 | 178.74 | -7.27 | 95.54 |
| 22Q3 (15) | 177.98 | 1695.96 | -12.69 | -71.26 | -103.48 | 9.95 | -110.24 | -188.09 | 34.81 | -14.49 | -277.79 | -561.46 | 106.72 | 525.01 | -14.43 | 62.5 | 28.1 | 10.62 | 15.98 | 382.78 | 82.84 | 9.30 | 32.11 | -3.78 | 27.38 | -48.31 | 8.18 | 22.99 | -25.45 | 1.82 | 52.28 | -0.02 | 1.83 | 17.06 | 1.37 | 3.33 | 192.77 | 1844.38 | -14.49 |
| 22Q2 (14) | 9.91 | -86.21 | -81.89 | -35.02 | 36.37 | 21.92 | 125.15 | 1872.66 | 993.29 | 8.15 | 226.55 | 409.38 | -25.11 | -249.38 | -354.67 | 48.79 | 9.91 | -8.22 | 3.31 | 489.41 | 3777.78 | 7.04 | 0.53 | -22.53 | 52.97 | 24.26 | 30.05 | 30.84 | 12.06 | -12.31 | 52.29 | 0.1 | 2.25 | 16.83 | 0.66 | -9.9 | 9.91 | -86.69 | -80.97 |
| 22Q1 (13) | 71.85 | -4.47 | 139.34 | -55.04 | -25.01 | -10.43 | -7.06 | 80.09 | -110.51 | -6.44 | -24.32 | 15.93 | 16.81 | -46.09 | 184.81 | 44.39 | -17.8 | 16.57 | -0.85 | -103.9 | -73.47 | 7.00 | -14.9 | 3.45 | 42.63 | 112.83 | 37.29 | 27.52 | 130.1 | 1.4 | 52.24 | -1.0 | 2.27 | 16.72 | -4.73 | 1.7 | 74.47 | -18.53 | 134.83 |
| 21Q4 (12) | 75.21 | -63.11 | -31.04 | -44.03 | 44.36 | 54.86 | -35.46 | 79.03 | -14875.0 | -5.18 | -264.97 | 10.69 | 31.18 | -75.0 | 170.89 | 54.0 | -4.42 | -30.28 | 21.82 | 149.66 | 3619.35 | 8.23 | -14.87 | -40.46 | 20.03 | -20.86 | -22.0 | 11.96 | -47.03 | -14.69 | 52.77 | 2.79 | 2.51 | 17.55 | 6.3 | 5.66 | 91.41 | -59.45 | -31.18 |
| 21Q3 (11) | 203.85 | 272.6 | 45.92 | -79.13 | -76.43 | -15.18 | -169.11 | -1107.07 | 16.91 | 3.14 | 96.25 | -34.72 | 124.72 | 1164.91 | 75.66 | 56.5 | 6.28 | 13.41 | 8.74 | 9811.11 | 4955.56 | 9.67 | 6.37 | -3.85 | 25.31 | -37.86 | -22.0 | 22.58 | -35.8 | -24.02 | 51.34 | 0.39 | 2.56 | 16.51 | -11.62 | 11.4 | 225.42 | 332.59 | 52.65 |
| 21Q2 (10) | 54.71 | 82.25 | -48.8 | -44.85 | 10.01 | -0.02 | -14.01 | -120.86 | 51.56 | 1.6 | 120.89 | -65.88 | 9.86 | 149.75 | -84.1 | 53.16 | 39.6 | 83.56 | -0.09 | 81.63 | -160.0 | 9.09 | 34.24 | 53.59 | 40.73 | 31.18 | 65.77 | 35.17 | 29.59 | 60.89 | 51.14 | 0.12 | 1.61 | 18.68 | 13.63 | 63.14 | 52.11 | 64.31 | -59.21 |
| 21Q1 (9) | 30.02 | -72.47 | -49.36 | -49.84 | 48.91 | 89.01 | 67.15 | 27879.17 | -84.65 | -7.66 | -32.07 | 77.55 | -19.82 | -272.2 | 94.97 | 38.08 | -50.83 | 2.67 | -0.49 | 20.97 | 75.86 | 6.77 | -51.02 | -4.65 | 31.05 | 20.91 | 79.27 | 27.14 | 93.58 | 80.57 | 51.08 | -0.78 | -0.49 | 16.44 | -1.02 | 43.71 | 31.71 | -76.12 | -58.38 |
| 20Q4 (8) | 109.06 | -21.93 | 25.99 | -97.55 | -41.99 | 1.89 | 0.24 | 100.12 | -99.9 | -5.8 | -220.58 | 41.83 | 11.51 | -83.79 | 189.43 | 77.45 | 55.46 | 30.76 | -0.62 | -244.44 | -19.23 | 13.82 | 37.48 | 39.53 | 25.68 | -20.86 | 17.91 | 14.02 | -52.83 | -38.13 | 51.48 | 2.84 | -2.81 | 16.61 | 12.08 | 61.26 | 132.82 | -10.06 | 31.86 |
| 20Q3 (7) | 139.7 | 30.73 | -26.59 | -68.7 | -53.21 | 1.38 | -203.53 | -603.77 | 40.27 | 4.81 | 2.56 | 191.97 | 71.0 | 14.48 | -41.15 | 49.82 | 72.03 | -12.18 | -0.18 | -220.0 | 98.4 | 10.05 | 69.91 | 9.36 | 32.45 | 32.07 | -16.02 | 29.72 | 35.96 | 0.92 | 50.06 | -0.54 | -6.5 | 14.82 | 29.43 | 32.2 | 147.67 | 15.59 | -26.9 |
| 20Q2 (6) | 106.86 | 80.26 | 54.53 | -44.84 | 90.11 | 39.3 | -28.92 | -106.61 | -148.05 | 4.69 | 113.75 | 126.82 | 62.02 | 115.74 | 1413.98 | 28.96 | -21.92 | -57.2 | 0.15 | 107.39 | 102.5 | 5.92 | -16.67 | -41.65 | 24.57 | 41.86 | -42.67 | 21.86 | 45.44 | -37.63 | 50.33 | -1.95 | -9.45 | 11.45 | 0.09 | 2.69 | 127.76 | 67.68 | 88.05 |
| 20Q1 (5) | 59.28 | -31.52 | -36.57 | -453.36 | -355.96 | -739.71 | 437.38 | 84.39 | 823.54 | -34.12 | -242.23 | -229.66 | -394.08 | -2962.0 | -1098.43 | 37.09 | -37.38 | -40.83 | -2.03 | -290.38 | 15.06 | 7.10 | -28.32 | -29.86 | 17.32 | -20.48 | -49.58 | 15.03 | -33.67 | -25.45 | 51.33 | -3.1 | -6.33 | 11.44 | 11.07 | 3.34 | 76.20 | -24.36 | -29.86 |
| 19Q4 (4) | 86.56 | -54.52 | 0.0 | -99.43 | -42.74 | 0.0 | 237.2 | 169.61 | 0.0 | -9.97 | -90.63 | 0.0 | -12.87 | -110.67 | 0.0 | 59.23 | 4.41 | 0.0 | -0.52 | 95.39 | 0.0 | 9.91 | 7.75 | 0.0 | 21.78 | -43.63 | 0.0 | 22.66 | -23.06 | 0.0 | 52.97 | -1.06 | 0.0 | 10.3 | -8.12 | 0.0 | 100.73 | -50.14 | 0.0 |
| 19Q3 (3) | 190.31 | 175.21 | 0.0 | -69.66 | 5.7 | 0.0 | -340.74 | -666.11 | 0.0 | -5.23 | 70.1 | 0.0 | 120.65 | 2656.14 | 0.0 | 56.73 | -16.15 | 0.0 | -11.27 | -87.83 | 0.0 | 9.19 | -9.33 | 0.0 | 38.64 | -9.85 | 0.0 | 29.45 | -15.98 | 0.0 | 53.54 | -3.67 | 0.0 | 11.21 | 0.54 | 0.0 | 202.03 | 197.36 | 0.0 |
| 19Q2 (2) | 69.15 | -26.01 | 0.0 | -73.87 | -36.82 | 0.0 | 60.19 | 199.57 | 0.0 | -17.49 | -68.99 | 0.0 | -4.72 | -111.96 | 0.0 | 67.66 | 7.95 | 0.0 | -6.0 | -151.05 | 0.0 | 10.14 | 0.17 | 0.0 | 42.86 | 24.77 | 0.0 | 35.05 | 73.86 | 0.0 | 55.58 | 1.42 | 0.0 | 11.15 | 0.72 | 0.0 | 67.94 | -37.46 | 0.0 |
| 19Q1 (1) | 93.46 | 0.0 | 0.0 | -53.99 | 0.0 | 0.0 | -60.45 | 0.0 | 0.0 | -10.35 | 0.0 | 0.0 | 39.47 | 0.0 | 0.0 | 62.68 | 0.0 | 0.0 | -2.39 | 0.0 | 0.0 | 10.12 | 0.0 | 0.0 | 34.35 | 0.0 | 0.0 | 20.16 | 0.0 | 0.0 | 54.8 | 0.0 | 0.0 | 11.07 | 0.0 | 0.0 | 108.64 | 0.0 | 0.0 |
