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) | 860.0 | -41.04 | -977.87 | 0 | -290.86 | 0 | -18.56 | 0 | -117.87 | 0 | 914.74 | 14.16 | 5.49 | 0 | 41.11 | 42.98 | 578.91 | -44.49 | 609.9 | -30.06 | 377.58 | -8.64 | 27.26 | -4.05 | 84.75 | -23.67 |
| 2022 (9) | 1458.61 | 61.44 | -544.27 | 0 | -572.55 | 0 | -10.43 | 0 | 914.34 | 224.36 | 801.28 | 66.81 | -0.69 | 0 | 28.75 | 27.49 | 1042.92 | 101.78 | 871.98 | 56.32 | 413.28 | -6.46 | 28.41 | -1.87 | 111.03 | 26.4 |
| 2021 (8) | 903.52 | 37.43 | -621.63 | 0 | 124.9 | 0 | -47.67 | 0 | 281.89 | 9.97 | 480.35 | 82.33 | 23.73 | 909.79 | 22.55 | 51.35 | 516.86 | 134.86 | 557.8 | 91.1 | 441.8 | -4.3 | 28.95 | 5.5 | 87.84 | 4.35 |
| 2020 (7) | 657.45 | 19.75 | -401.12 | 0 | -256.01 | 0 | -59.91 | 0 | 256.33 | 10.38 | 263.45 | 59.49 | 2.35 | -61.54 | 14.90 | 33.68 | 220.07 | 369.23 | 291.89 | 200.67 | 461.64 | -2.14 | 27.44 | 23.77 | 84.18 | -9.39 |
| 2019 (6) | 549.04 | 7.79 | -316.82 | 0 | -98.67 | 0 | -32.67 | 0 | 232.22 | -34.47 | 165.18 | -15.68 | 6.11 | -91.39 | 11.15 | -13.95 | 46.9 | -19.1 | 97.08 | 37.25 | 471.73 | -5.56 | 22.17 | 5.57 | 92.90 | 7.84 |
| 2018 (5) | 509.35 | -2.93 | -155.0 | 0 | -334.85 | 0 | -25.92 | 0 | 354.35 | 107.73 | 195.9 | -55.71 | 70.94 | 4.93 | 12.95 | -56.29 | 57.97 | -11.74 | 70.73 | -26.54 | 499.49 | -1.99 | 21.0 | -1.59 | 86.15 | 2.99 |
| 2017 (4) | 524.74 | 12.97 | -354.16 | 0 | 91.62 | -76.38 | -46.96 | 0 | 170.58 | 0 | 442.36 | -51.69 | 67.61 | -29.12 | 29.63 | -52.14 | 65.68 | 6.04 | 96.29 | 15.79 | 509.65 | 2.56 | 21.34 | -6.93 | 83.65 | 8.6 |
| 2016 (3) | 464.5 | -22.31 | -800.86 | 0 | 387.95 | 157.79 | 32.54 | 58.5 | -336.36 | 0 | 915.61 | 51.33 | 95.38 | 0 | 61.92 | 48.22 | 61.94 | -42.84 | 83.16 | -38.17 | 496.91 | 14.3 | 22.93 | 14.71 | 77.03 | -24.09 |
| 2015 (2) | 597.88 | 33.49 | -684.81 | 0 | 150.49 | 0 | 20.53 | 0 | -86.93 | 0 | 605.04 | 39.94 | -8.33 | 0 | 41.78 | 35.28 | 108.36 | 7.54 | 134.49 | 10.77 | 434.73 | 12.08 | 19.99 | 6.78 | 101.47 | 19.62 |
| 2014 (1) | 447.88 | 3.03 | -426.06 | 0 | -82.58 | 0 | -3.9 | 0 | 21.82 | -81.75 | 432.37 | 31.38 | -0.98 | 0 | 30.88 | 16.17 | 100.76 | 149.9 | 121.41 | -3.87 | 387.86 | 4.15 | 18.72 | 57.18 | 84.83 | -0.36 |
| 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) | 262.17 | 37.56 | -35.99 | -268.13 | -51.31 | 25.61 | -38.92 | 85.9 | 57.63 | -1.76 | 21.78 | 79.15 | -5.96 | -144.51 | -112.14 | 203.34 | 17.91 | -43.44 | 0.34 | 3.03 | -17.07 | 37.00 | 22.44 | -30.19 | 124.23 | -18.87 | -47.44 | 131.95 | -17.38 | -30.8 | 99.53 | 7.07 | 1.64 | 7.68 | 21.52 | 12.12 | 109.62 | 48.96 | -20.92 |
| 23Q3 (19) | 190.59 | 38.51 | -51.99 | -177.2 | 25.13 | 17.27 | -276.02 | -2701.51 | -3.42 | -2.25 | -184.27 | -124.35 | 13.39 | 113.52 | -92.67 | 172.45 | -28.56 | -23.24 | 0.33 | -93.35 | -66.33 | 30.22 | -29.53 | 1.41 | 153.12 | -2.32 | -49.23 | 159.71 | 2.11 | -40.84 | 92.96 | 0.11 | -11.48 | 6.32 | -2.17 | -9.06 | 73.59 | 36.77 | -29.2 |
| 23Q2 (18) | 137.6 | -48.97 | -60.79 | -236.67 | 20.01 | -102.01 | 10.61 | -21.23 | 107.9 | 2.67 | 115.51 | 387.1 | -99.07 | -277.84 | -142.38 | 241.39 | -18.88 | 121.32 | 4.96 | 3642.86 | 5611.11 | 42.88 | -21.88 | 183.27 | 156.75 | 8.25 | -44.34 | 156.41 | -3.35 | -26.66 | 92.86 | 0.69 | -10.53 | 6.46 | -5.0 | -11.26 | 53.81 | -47.95 | -50.27 |
| 23Q1 (17) | 269.64 | -34.16 | -10.47 | -295.86 | 17.92 | -300.56 | 13.47 | 114.67 | 116.92 | -17.22 | -104.03 | -67.35 | -26.22 | -153.39 | -105.84 | 297.56 | -17.23 | 175.44 | -0.14 | -134.15 | 92.96 | 54.89 | 3.57 | 222.26 | 144.81 | -38.74 | -35.16 | 161.83 | -15.13 | -18.3 | 92.22 | -5.82 | -13.46 | 6.8 | -0.73 | -7.23 | 103.37 | -25.43 | 7.07 |
| 22Q4 (16) | 409.56 | 3.17 | 52.7 | -360.45 | -68.29 | -170.22 | -91.85 | 65.58 | -244.26 | -8.44 | -191.34 | 35.42 | 49.11 | -73.13 | -63.58 | 359.51 | 60.02 | 144.45 | 0.41 | -58.16 | 32.26 | 53.00 | 77.85 | 112.97 | 236.37 | -21.62 | 34.18 | 190.68 | -29.37 | 19.56 | 97.92 | -6.75 | -11.55 | 6.85 | -1.44 | -8.18 | 138.62 | 33.37 | 43.5 |
| 22Q3 (15) | 396.96 | 13.12 | 79.41 | -214.19 | -82.82 | 7.76 | -266.88 | -98.84 | -175.3 | 9.24 | 1093.55 | 238.95 | 182.77 | -21.81 | 1767.61 | 224.66 | 105.98 | 28.69 | 0.98 | 1188.89 | 281.48 | 29.80 | 96.86 | -4.57 | 301.57 | 7.08 | 99.25 | 269.96 | 26.58 | 54.62 | 105.01 | 1.18 | -4.63 | 6.95 | -4.53 | -6.33 | 103.94 | -3.93 | 37.23 |
| 22Q2 (14) | 350.91 | 16.51 | 51.75 | -117.16 | -179.42 | 36.61 | -134.22 | -68.64 | -201.39 | -0.93 | 90.96 | 94.73 | 233.75 | -47.91 | 403.55 | 109.07 | 0.96 | 28.02 | -0.09 | 95.48 | -100.63 | 15.14 | -11.13 | -9.55 | 281.64 | 26.1 | 148.95 | 213.27 | 7.67 | 78.57 | 103.79 | -2.6 | -5.32 | 7.28 | -0.68 | 2.68 | 108.19 | 12.07 | 10.48 |
| 22Q1 (13) | 301.18 | 12.29 | 64.75 | 147.52 | 210.59 | 307.19 | -79.59 | -225.0 | -408.49 | -10.29 | 21.27 | 0.1 | 448.7 | 232.79 | 302.02 | 108.03 | -26.55 | 46.94 | -1.99 | -741.94 | -120.71 | 17.03 | -31.55 | 9.12 | 223.34 | 26.78 | 193.02 | 198.08 | 24.2 | 89.95 | 106.56 | -3.75 | -4.31 | 7.33 | -1.74 | 5.01 | 96.54 | -0.06 | 17.56 |
| 21Q4 (12) | 268.22 | 21.22 | 66.89 | -133.39 | 42.56 | 23.5 | 63.67 | 165.68 | 301.93 | -13.07 | -96.54 | 20.16 | 134.83 | 1330.2 | 1087.77 | 147.07 | -15.75 | 25.29 | 0.31 | 157.41 | -63.1 | 24.88 | -20.3 | -3.97 | 176.16 | 16.39 | 213.73 | 159.49 | -8.65 | 42.45 | 110.71 | 0.54 | -1.73 | 7.46 | 0.54 | 2.61 | 96.60 | 27.54 | 39.38 |
| 21Q3 (11) | 221.26 | -4.32 | 19.35 | -232.22 | -25.65 | -308.41 | -96.94 | -173.23 | 28.99 | -6.65 | 62.3 | 68.35 | -10.96 | -123.61 | -108.53 | 174.57 | 104.89 | 160.28 | -0.54 | -103.77 | -154.0 | 31.23 | 86.57 | 108.9 | 151.35 | 33.78 | 112.18 | 174.6 | 46.19 | 91.74 | 110.11 | 0.45 | -4.08 | 7.42 | 4.65 | 7.38 | 75.74 | -22.65 | -13.07 |
| 21Q2 (10) | 231.24 | 26.49 | 40.97 | -184.82 | -159.58 | -134.6 | 132.38 | 413.1 | 549.2 | -17.64 | -71.26 | -17.44 | 46.42 | -58.41 | -45.55 | 85.2 | 15.89 | 99.58 | 14.34 | 49.22 | 2250.82 | 16.74 | 7.21 | 74.01 | 113.13 | 48.43 | 93.52 | 119.43 | 14.53 | 78.76 | 109.62 | -1.56 | -5.36 | 7.09 | 1.58 | 6.46 | 97.92 | 19.25 | 13.01 |
| 21Q1 (9) | 182.81 | 13.74 | 24.09 | -71.2 | 59.17 | 21.85 | 25.8 | 181.83 | 144.11 | -10.3 | 37.08 | -37.33 | 111.61 | 917.66 | 98.56 | 73.52 | -37.37 | 102.48 | 9.61 | 1044.05 | 9710.0 | 15.61 | -39.76 | 81.72 | 76.22 | 35.74 | 123.26 | 104.28 | -6.86 | 372.5 | 111.36 | -1.15 | -5.91 | 6.98 | -3.99 | 5.44 | 82.12 | 18.48 | -18.04 |
| 20Q4 (8) | 160.72 | -13.3 | -57.18 | -174.37 | -206.67 | 2.28 | -31.53 | 76.9 | 67.55 | -16.37 | 22.08 | -111.65 | -13.65 | -110.62 | -106.93 | 117.38 | 75.01 | 235.18 | 0.84 | -16.0 | 370.97 | 25.91 | 73.37 | 209.67 | 56.15 | -21.28 | 178.25 | 111.96 | 22.95 | 191.79 | 112.66 | -1.86 | -6.2 | 7.27 | 5.21 | -4.72 | 69.31 | -20.45 | -69.33 |
| 20Q3 (7) | 185.38 | 13.02 | 701.88 | -56.86 | 27.82 | -43.3 | -136.52 | -363.25 | -430.0 | -21.01 | -39.88 | 86.73 | 128.52 | 50.76 | 282.35 | 67.07 | 57.11 | 88.93 | 1.0 | 63.93 | -77.73 | 14.95 | 55.41 | 58.9 | 71.33 | 22.02 | 184.3 | 91.06 | 36.3 | 210.89 | 114.79 | -0.9 | -0.47 | 6.91 | 3.75 | 33.66 | 87.13 | 0.55 | 523.75 |
| 20Q2 (6) | 164.03 | 11.34 | 33.71 | -78.78 | 13.53 | -88.11 | -29.47 | 49.62 | 54.43 | -15.02 | -100.27 | -503.76 | 85.25 | 51.66 | 5.51 | 42.69 | 17.57 | 9.35 | 0.61 | 710.0 | 1320.0 | 9.62 | 11.96 | -11.23 | 58.46 | 71.24 | 231.97 | 66.81 | 202.72 | 283.97 | 115.83 | -2.13 | -1.19 | 6.66 | 0.6 | 43.84 | 86.65 | -13.51 | -1.65 |
| 20Q1 (5) | 147.32 | -60.75 | 80.03 | -91.11 | 48.94 | -60.32 | -58.49 | 39.8 | -368.3 | -7.5 | -105.34 | 59.76 | 56.21 | -71.45 | 124.84 | 36.31 | 3.68 | -34.73 | -0.1 | 67.74 | -105.03 | 8.59 | 2.66 | -49.69 | 34.14 | 69.18 | 313.78 | 22.07 | -42.48 | 83.76 | 118.35 | -1.47 | -0.6 | 6.62 | -13.24 | 39.96 | 100.19 | -55.66 | 66.28 |
| 19Q4 (4) | 375.33 | 1318.6 | 0.0 | -178.44 | -349.7 | 0.0 | -97.16 | -334.86 | 0.0 | 140.56 | 188.79 | 0.0 | 196.89 | 379.36 | 0.0 | 35.02 | -1.35 | 0.0 | -0.31 | -106.9 | 0.0 | 8.37 | -11.04 | 0.0 | 20.18 | -19.57 | 0.0 | 38.37 | 31.0 | 0.0 | 120.11 | 4.14 | 0.0 | 7.63 | 47.58 | 0.0 | 225.95 | 1198.88 | 0.0 |
| 19Q3 (3) | -30.8 | -125.11 | 0.0 | -39.68 | 5.25 | 0.0 | 41.37 | 163.97 | 0.0 | -158.31 | -4355.65 | 0.0 | -70.48 | -187.23 | 0.0 | 35.5 | -9.07 | 0.0 | 4.49 | 9080.0 | 0.0 | 9.41 | -13.18 | 0.0 | 25.09 | 42.48 | 0.0 | 29.29 | 68.33 | 0.0 | 115.33 | -1.61 | 0.0 | 5.17 | 11.66 | 0.0 | -20.56 | -123.34 | 0.0 |
| 19Q2 (2) | 122.68 | 49.92 | 0.0 | -41.88 | 26.31 | 0.0 | -64.67 | -396.65 | 0.0 | 3.72 | 119.96 | 0.0 | 80.8 | 223.2 | 0.0 | 39.04 | -29.82 | 0.0 | -0.05 | -102.51 | 0.0 | 10.84 | -36.54 | 0.0 | 17.61 | 210.27 | 0.0 | 17.4 | 44.88 | 0.0 | 117.22 | -1.55 | 0.0 | 4.63 | -2.11 | 0.0 | 88.10 | 46.22 | 0.0 |
| 19Q1 (1) | 81.83 | 0.0 | 0.0 | -56.83 | 0.0 | 0.0 | 21.8 | 0.0 | 0.0 | -18.64 | 0.0 | 0.0 | 25.0 | 0.0 | 0.0 | 55.63 | 0.0 | 0.0 | 1.99 | 0.0 | 0.0 | 17.07 | 0.0 | 0.0 | -15.97 | 0.0 | 0.0 | 12.01 | 0.0 | 0.0 | 119.07 | 0.0 | 0.0 | 4.73 | 0.0 | 0.0 | 60.25 | 0.0 | 0.0 |
