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) | 520.87 | 0 | 22.06 | 52.66 | -452.4 | 0 | 52.09 | 0 | 542.93 | 0 | 16.88 | 10.76 | -3.09 | 0 | 0.35 | 23.36 | 111.64 | -14.0 | 159.28 | 8.42 | 22.5 | 5.04 | 5.21 | 8.77 | 278.56 | 0 |
| 2022 (9) | -157.21 | 0 | 14.45 | 0 | 68.16 | 0 | -17.22 | 0 | -142.76 | 0 | 15.24 | -30.03 | -4.38 | 0 | 0.28 | -30.28 | 129.82 | -73.68 | 146.91 | -67.02 | 21.42 | -32.19 | 4.79 | 11.66 | -90.81 | 0 |
| 2021 (8) | 326.91 | 0 | -17.84 | 0 | -173.68 | 0 | 86.74 | 37.42 | 309.07 | 0 | 21.78 | -15.12 | 3.96 | 2728.57 | 0.41 | -34.54 | 493.26 | 97.64 | 445.5 | 67.75 | 31.59 | 9.46 | 4.29 | -17.18 | 67.91 | 0 |
| 2020 (7) | -20.94 | 0 | -45.87 | 0 | -113.48 | 0 | 63.12 | 0 | -66.81 | 0 | 25.66 | -65.91 | 0.14 | 0 | 0.62 | -70.99 | 249.57 | 114.83 | 265.58 | 118.78 | 28.86 | 37.69 | 5.18 | 8.82 | -6.99 | 0 |
| 2019 (6) | 353.27 | 583.31 | -41.91 | 0 | -140.59 | 0 | -12.82 | 0 | 311.36 | 1868.14 | 75.28 | 128.88 | -0.82 | 0 | 2.14 | 130.75 | 116.17 | -31.57 | 121.39 | 186.64 | 20.96 | 68.49 | 4.76 | 9.68 | 240.14 | 174.65 |
| 2018 (5) | 51.7 | 0 | -35.88 | 0 | -112.7 | 0 | -144.51 | 0 | 15.82 | 0 | 32.89 | 56.62 | -2.74 | 0 | 0.93 | 91.9 | 169.76 | 33.3 | 42.35 | -72.76 | 12.44 | -0.48 | 4.34 | 7.69 | 87.43 | 0 |
| 2017 (4) | -13.81 | 0 | 0.77 | 0 | -93.07 | 0 | 2.53 | 94.62 | -13.04 | 0 | 21.0 | -62.28 | -2.25 | 0 | 0.48 | -59.43 | 127.35 | -32.09 | 155.45 | -19.05 | 12.5 | 2.54 | 4.03 | 4.68 | -8.03 | 0 |
| 2016 (3) | 493.05 | 0 | -77.61 | 0 | -101.73 | 0 | 1.3 | 0 | 415.44 | 0 | 55.68 | 563.65 | -10.29 | 0 | 1.19 | 571.51 | 187.52 | -10.73 | 192.03 | 12.32 | 12.19 | -8.35 | 3.85 | -5.64 | 236.96 | 0 |
| 2015 (2) | -105.68 | 0 | 6.27 | 0 | -139.01 | 0 | -2.91 | 0 | -99.41 | 0 | 8.39 | -39.64 | -6.53 | 0 | 0.18 | -38.99 | 210.06 | -3.24 | 170.97 | -12.19 | 13.3 | -51.19 | 4.08 | 9.38 | -56.11 | 0 |
| 2014 (1) | 262.03 | -12.31 | -5.65 | 0 | -157.34 | 0 | 29.82 | 1696.39 | 256.38 | -20.36 | 13.9 | -40.29 | -9.74 | 0 | 0.29 | -42.06 | 217.1 | 9.45 | 194.7 | -9.23 | 27.25 | 5.66 | 3.73 | -6.98 | 116.11 | -5.08 |
| 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) | 165.11 | 81.58 | -59.72 | -9.1 | -125.5 | -15.48 | -43.71 | 63.76 | 47.41 | 3.82 | -91.35 | 108.77 | 156.01 | 23.21 | -61.19 | 3.02 | -36.29 | -40.2 | -0.17 | 92.74 | 62.22 | 0.25 | -28.39 | -36.76 | 35.25 | -61.03 | 182.63 | 39.27 | -64.61 | 202.72 | 5.96 | 5.3 | 8.76 | 1.26 | -10.0 | 5.0 | 355.15 | 361.0 | 0 |
| 23Q3 (19) | 90.93 | 0.0 | -48.55 | 35.69 | 3737.63 | -4.32 | -120.62 | 18.51 | 39.36 | 44.15 | 13.23 | 58.53 | 126.62 | 37.84 | -40.84 | 4.74 | 7.97 | 6.28 | -2.34 | -465.62 | -34.48 | 0.35 | -7.5 | 13.93 | 90.46 | 427.77 | 136.68 | 110.97 | 329.12 | 79.3 | 5.66 | 2.72 | 6.59 | 1.4 | 2.19 | 9.38 | 77.04 | -72.26 | -70.15 |
| 23Q2 (18) | 90.93 | -47.71 | 124.15 | 0.93 | 117.03 | 106.34 | -148.01 | -5.67 | -143.34 | 38.99 | 211.85 | 402.01 | 91.86 | -45.46 | 123.48 | 4.39 | -7.19 | 90.87 | 0.64 | 152.46 | 233.33 | 0.38 | -10.64 | 109.38 | 17.14 | 154.92 | -37.67 | 25.86 | 253.75 | 36.39 | 5.51 | 2.42 | 4.16 | 1.37 | 16.1 | 19.13 | 277.73 | 0 | 118.73 |
| 23Q1 (17) | 173.9 | -57.57 | 147.35 | -5.46 | 30.71 | -1661.29 | -140.07 | -68.52 | -1706.31 | -34.86 | 19.94 | -406.6 | 168.44 | -58.1 | 145.83 | 4.73 | -6.34 | 37.9 | -1.22 | -171.11 | 28.24 | 0.42 | 6.85 | 71.36 | -31.21 | 26.84 | -129.23 | -16.82 | 56.0 | -116.13 | 5.38 | -1.82 | 0.56 | 1.18 | -1.67 | 2.61 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | 409.88 | 131.91 | 41.97 | -7.88 | -121.13 | -149.37 | -83.12 | 58.21 | -1462.62 | -43.54 | -256.34 | -367.44 | 402.0 | 87.82 | 40.78 | 5.05 | 13.23 | 6.09 | -0.45 | 74.14 | -109.7 | 0.40 | 29.0 | 26.82 | -42.66 | -211.62 | -133.05 | -38.23 | -161.77 | -131.71 | 5.48 | 3.2 | 69.14 | 1.2 | -6.25 | 23.71 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 176.74 | 146.93 | 249.7 | 37.3 | 354.43 | 144.75 | -198.92 | -158.25 | -0.42 | 27.85 | 315.72 | -6.51 | 214.04 | 154.71 | 308.17 | 4.46 | 93.91 | 31.18 | -1.74 | -262.5 | 7.94 | 0.31 | 70.01 | 26.03 | 38.22 | 38.98 | -66.65 | 61.89 | 226.42 | -45.38 | 5.31 | 0.38 | -54.11 | 1.28 | 11.3 | 14.29 | 258.09 | 117.41 | 375.43 |
| 22Q2 (14) | -376.59 | -2.55 | -713.02 | -14.66 | -4629.03 | -66.97 | 341.48 | 3816.06 | 2833.68 | -12.91 | -213.54 | -147.46 | -391.25 | -6.45 | -610.07 | 2.3 | -32.94 | -71.85 | -0.48 | 71.76 | -117.33 | 0.18 | -26.87 | -71.59 | 27.5 | -74.24 | -79.56 | 18.96 | -81.82 | -83.32 | 5.29 | -1.12 | -42.06 | 1.15 | 0.0 | 9.52 | -1482.64 | -347.33 | -3865.22 |
| 22Q1 (13) | -367.24 | -227.2 | -281.28 | -0.31 | 90.19 | 98.53 | 8.72 | 42.95 | 30.73 | 11.37 | -30.16 | -15.65 | -367.55 | -228.72 | -302.56 | 3.43 | -27.94 | -37.06 | -1.7 | -136.64 | -8.28 | 0.25 | -20.92 | -47.19 | 106.76 | -17.29 | -7.24 | 104.3 | -13.5 | 6.53 | 5.35 | 65.12 | -30.07 | 1.15 | 18.56 | 0.0 | -331.44 | -243.26 | -274.59 |
| 21Q4 (12) | 288.71 | 344.55 | 2639.18 | -3.16 | -120.73 | 94.46 | 6.1 | 103.08 | 293.04 | 16.28 | -45.35 | -59.39 | 285.55 | 377.72 | 713.43 | 4.76 | 40.0 | -30.31 | 4.64 | 345.5 | 943.64 | 0.31 | 28.19 | -43.88 | 129.07 | 12.64 | 70.55 | 120.58 | 6.43 | 22.45 | 3.24 | -72.0 | -56.97 | 0.97 | -13.39 | -20.49 | 231.36 | 346.9 | 2253.52 |
| 21Q3 (11) | -118.06 | -154.88 | -172.26 | 15.24 | 273.58 | -36.45 | -198.08 | -1801.72 | -79.91 | 29.79 | 9.52 | -41.22 | -102.82 | -86.61 | -154.88 | 3.4 | -58.38 | -58.74 | -1.89 | -168.23 | -687.5 | 0.24 | -61.68 | -62.2 | 114.59 | -14.81 | 22.33 | 113.3 | -0.35 | 7.82 | 11.57 | 26.73 | 62.73 | 1.12 | 6.67 | -13.85 | -93.71 | -150.61 | -165.09 |
| 21Q2 (10) | -46.32 | -122.87 | -79.88 | -8.78 | 58.45 | -13.44 | 11.64 | 74.51 | 6026.32 | 27.2 | 101.78 | 218.13 | -55.1 | -130.37 | -64.53 | 8.17 | 49.91 | 123.22 | 2.77 | 276.43 | 318.11 | 0.64 | 35.96 | 60.81 | 134.51 | 16.87 | 164.78 | 113.7 | 16.13 | 113.92 | 9.13 | 19.35 | 28.59 | 1.05 | -8.7 | -17.97 | -37.39 | -119.7 | 10.65 |
| 21Q1 (9) | 202.58 | 1822.01 | 219.78 | -21.13 | 62.99 | -320.92 | 6.67 | 311.08 | 1688.1 | 13.48 | -66.38 | 137.25 | 181.45 | 489.8 | 204.19 | 5.45 | -20.2 | -21.36 | -1.57 | -185.45 | -200.0 | 0.47 | -15.97 | -52.1 | 115.09 | 52.07 | 291.06 | 97.91 | -0.57 | 1002.59 | 7.65 | 1.59 | 7.44 | 1.15 | -5.74 | -16.06 | 189.84 | 1831.2 | 119.5 |
| 20Q4 (8) | 10.54 | -93.55 | -95.32 | -57.09 | -338.07 | -198.9 | -3.16 | 97.13 | -44.29 | 40.09 | -20.9 | 240.32 | -46.55 | -124.84 | -122.59 | 6.83 | -17.11 | -47.98 | -0.55 | -129.17 | 50.89 | 0.56 | -13.66 | -58.63 | 75.68 | -19.21 | 232.51 | 98.47 | -6.29 | 273.13 | 7.53 | 5.91 | 12.05 | 1.22 | -6.15 | 0.83 | 9.83 | -93.17 | -98.5 |
| 20Q3 (7) | 163.39 | 734.52 | 447.0 | 23.98 | 409.82 | 286.15 | -110.1 | -58047.37 | 9.55 | 50.68 | 492.75 | 7896.92 | 187.37 | 659.48 | 419.32 | 8.24 | 125.14 | -61.33 | -0.24 | 81.1 | 59.32 | 0.65 | 63.02 | -71.49 | 93.67 | 84.39 | 61.64 | 105.08 | 97.7 | 86.54 | 7.11 | 0.14 | 31.18 | 1.3 | 1.56 | 4.84 | 143.97 | 444.02 | 203.6 |
| 20Q2 (6) | -25.75 | 84.78 | -118.13 | -7.74 | -54.18 | 74.28 | 0.19 | 145.24 | 101.3 | 8.55 | 123.63 | 147.53 | -33.49 | 80.77 | -129.92 | 3.66 | -47.19 | -86.87 | -1.27 | -180.89 | -1370.0 | 0.40 | -59.5 | -89.45 | 50.8 | 72.61 | 175.79 | 53.15 | 498.54 | 216.37 | 7.1 | -0.28 | 57.08 | 1.28 | -6.57 | 10.34 | -41.85 | 95.7 | -106.62 |
| 20Q1 (5) | -169.13 | -175.11 | -286.14 | -5.02 | 73.72 | -569.16 | -0.42 | 80.82 | 79.9 | -36.19 | -407.22 | -482.77 | -174.15 | -184.51 | -307.56 | 6.93 | -47.22 | -46.49 | 1.57 | 240.18 | 3240.0 | 0.98 | -27.43 | -35.01 | 29.43 | 29.31 | 72.71 | 8.88 | -66.35 | -59.4 | 7.12 | 5.95 | 65.2 | 1.37 | 13.22 | 18.1 | -973.69 | -248.41 | -507.78 |
| 19Q4 (4) | 225.17 | 653.83 | 0.0 | -19.1 | -407.57 | 0.0 | -2.19 | 98.2 | 0.0 | 11.78 | 1912.31 | 0.0 | 206.07 | 471.15 | 0.0 | 13.13 | -38.39 | 0.0 | -1.12 | -89.83 | 0.0 | 1.35 | -40.5 | 0.0 | 22.76 | -60.72 | 0.0 | 26.39 | -53.15 | 0.0 | 6.72 | 23.99 | 0.0 | 1.21 | -2.42 | 0.0 | 656.09 | 1283.57 | 0.0 |
| 19Q3 (3) | 29.87 | -78.97 | 0.0 | 6.21 | 120.64 | 0.0 | -121.72 | -733.7 | 0.0 | -0.65 | 96.39 | 0.0 | 36.08 | -67.77 | 0.0 | 21.31 | -23.57 | 0.0 | -0.59 | -690.0 | 0.0 | 2.27 | -39.66 | 0.0 | 57.95 | 214.6 | 0.0 | 56.33 | 235.3 | 0.0 | 5.42 | 19.91 | 0.0 | 1.24 | 6.9 | 0.0 | 47.42 | -92.49 | 0.0 |
| 19Q2 (2) | 142.03 | 424.27 | 0.0 | -30.09 | -2912.15 | 0.0 | -14.6 | -598.56 | 0.0 | -17.99 | -189.69 | 0.0 | 111.94 | 361.97 | 0.0 | 27.88 | 115.29 | 0.0 | 0.1 | 300.0 | 0.0 | 3.76 | 149.44 | 0.0 | 18.42 | 8.1 | 0.0 | 16.8 | -23.18 | 0.0 | 4.52 | 4.87 | 0.0 | 1.16 | 0.0 | 0.0 | 631.81 | 494.37 | 0.0 |
| 19Q1 (1) | -43.8 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | -2.09 | 0.0 | 0.0 | -6.21 | 0.0 | 0.0 | -42.73 | 0.0 | 0.0 | 12.95 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 17.04 | 0.0 | 0.0 | 21.87 | 0.0 | 0.0 | 4.31 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | -160.20 | 0.0 | 0.0 |
