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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2020 (10) | 1565.39 | 32.8 | -1482.65 | 0 | 0 | 0 | -4.45 | 0 | 82.74 | -75.57 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 155.48 | 14.34 | 3.78 | 54.29 | 1.28 | 8.47 | 975.08 | 15.49 |
| 2019 (9) | 1178.75 | -0.1 | -840.11 | 0 | 0 | 0 | -11.6 | 0 | 338.64 | 2589.75 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 135.98 | 33.6 | 2.45 | 59.09 | 1.18 | 19.19 | 844.32 | -25.36 |
| 2018 (8) | 1179.89 | -27.53 | -1167.3 | 0 | 0 | 0 | -8.63 | 0 | 12.59 | -90.45 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 101.78 | 12.04 | 1.54 | 7.69 | 0.99 | 32.0 | 1131.14 | -35.37 |
| 2017 (7) | 1628.13 | 17.0 | -1496.35 | 0 | 0 | 0 | -13.53 | 0 | 131.78 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 90.84 | -4.06 | 1.43 | 24.35 | 0.75 | 38.89 | 1750.30 | 21.22 |
| 2016 (6) | 1391.54 | 83.76 | -1552.58 | 0 | 0 | 0 | 26.35 | 0 | -161.04 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 94.68 | 3.23 | 1.15 | 22.34 | 0.54 | 92.86 | 1443.96 | 77.21 |
| 2015 (5) | 757.28 | 6.93 | -833.1 | 0 | 0 | 0 | -3.47 | 0 | -75.82 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 91.72 | 40.83 | 0.94 | 14.63 | 0.28 | 64.71 | 814.81 | -23.93 |
| 2014 (4) | 708.23 | -43.16 | -1211.98 | 0 | 0 | 0 | -38.37 | 0 | -503.75 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 65.13 | 8.57 | 0.82 | 17.14 | 0.17 | 30.77 | 1071.13 | -47.71 |
| 2013 (3) | 1245.91 | 0 | -780.24 | 0 | 0 | 0 | 16.96 | 0 | 465.67 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 59.99 | 0 | 0.7 | 0 | 0.13 | 0 | 2048.52 | 0 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q3 (20) | 325.78 | 30.14 | 54.6 | -400.76 | -267.51 | 5.19 | 0 | 0 | 0 | -1.12 | 22.76 | 91.79 | -74.98 | -115.32 | 64.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 94.02 | 40.48 | 37.52 | 1.18 | 0.85 | 5.36 | 0.39 | 2.63 | 21.88 | 340.81 | -6.77 | 12.9 |
| 21Q2 (19) | 250.34 | 275.83 | -56.08 | 239.24 | 250.7 | 161.3 | 0 | 0 | 0 | -1.45 | 43.58 | -107.3 | 489.58 | 631.34 | 172.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 66.93 | -32.0 | 88.8 | 1.17 | -0.85 | 60.27 | 0.38 | 5.56 | 22.58 | 365.57 | 448.6 | -76.6 |
| 21Q1 (18) | 66.61 | -91.38 | 444.64 | -158.75 | 65.44 | 24.51 | 0 | 0 | 0 | -2.57 | 68.31 | 0.0 | -92.14 | -129.44 | 53.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 98.42 | 1292.08 | 120.72 | 1.18 | -3.28 | 63.89 | 0.36 | 5.88 | 16.13 | 66.64 | -99.26 | 148.57 |
| 20Q4 (17) | 772.43 | 266.55 | 31.83 | -459.41 | -8.69 | -158.47 | 0 | 0 | 0 | -8.11 | 40.54 | 7.63 | 313.02 | 247.69 | -23.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.07 | -89.66 | 9.1 | 1.22 | 8.93 | 74.29 | 0.34 | 6.25 | -8.11 | 8950.52 | 2865.1 | 15.33 |
| 20Q3 (16) | 210.73 | -63.03 | -19.7 | -422.68 | -8.3 | -162.39 | 0 | 0 | 0 | -13.64 | -168.68 | -817.89 | -211.95 | -217.93 | -309.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 68.37 | 92.86 | 24.29 | 1.12 | 53.42 | 75.0 | 0.32 | 3.23 | 18.52 | 301.86 | -80.68 | -35.68 |
| 20Q2 (15) | 570.01 | 4560.75 | 163.66 | -390.28 | -85.6 | 5.71 | 0 | 0 | 0 | 19.86 | 872.76 | 165.86 | 179.73 | 190.75 | 190.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 35.45 | -20.5 | -23.66 | 0.73 | 1.39 | 28.07 | 0.31 | 0.0 | 19.23 | 1562.10 | 5726.9 | 241.55 |
| 20Q1 (14) | 12.23 | -97.91 | -89.29 | -210.28 | -18.31 | -140.73 | 0 | 0 | 0 | -2.57 | 70.73 | 78.93 | -198.05 | -148.52 | -837.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 44.59 | 588.12 | 58.91 | 0.72 | 2.86 | 33.33 | 0.31 | -16.22 | 14.81 | 26.81 | -99.65 | -93.22 |
| 19Q4 (13) | 585.94 | 123.27 | 16.93 | -177.74 | -10.34 | 71.55 | 0 | 0 | 0 | -8.78 | -562.11 | 20.25 | 408.2 | 302.76 | 430.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.48 | -88.22 | 303.77 | 0.7 | 9.38 | 84.21 | 0.37 | 37.04 | 32.14 | 7760.79 | 1553.65 | 0 |
| 19Q3 (12) | 262.44 | 21.39 | -8.23 | -161.09 | 61.08 | 15.71 | 0 | 0 | 0 | 1.9 | -74.56 | 130.3 | 101.35 | 151.25 | 6.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 55.01 | 18.45 | 29.83 | 0.64 | 12.28 | 68.42 | 0.27 | 3.85 | 12.5 | 469.31 | 2.62 | -29.45 |
| 19Q2 (11) | 216.19 | 89.32 | 3132.12 | -413.93 | -373.88 | -2485.45 | 0 | 0 | 0 | 7.47 | 161.23 | 132.27 | -197.74 | -836.74 | -754.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 46.44 | 65.5 | 79.93 | 0.57 | 5.56 | 50.0 | 0.26 | -3.7 | 8.33 | 457.35 | 15.63 | 1795.34 |
| 19Q1 (10) | 114.19 | -77.21 | -71.45 | -87.35 | 86.02 | 73.96 | 0 | 0 | 0 | -12.2 | -10.81 | 29.19 | 26.84 | 121.71 | -58.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 28.06 | 982.39 | -23.71 | 0.54 | 42.11 | 38.46 | 0.27 | -3.57 | 17.39 | 395.53 | 0 | -63.01 |
| 18Q4 (9) | 501.11 | 75.22 | 55.0 | -624.74 | -226.88 | -336.27 | 0 | 0 | 0 | -11.01 | -75.6 | -2066.07 | -123.63 | -230.32 | -168.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | -100.0 | -3.18 | -107.51 | -121.49 | 0.38 | 0.0 | 0.0 | 0.28 | 16.67 | 21.74 | 0.00 | -100.0 | -100.0 |
| 18Q3 (8) | 285.99 | 4111.08 | -33.27 | -191.12 | -1093.75 | 73.92 | 0 | 0 | 0 | -6.27 | 72.92 | -252.25 | 94.87 | 509.98 | 131.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | -100.0 | 42.37 | 64.16 | -19.45 | 0.38 | 0.0 | 2.7 | 0.24 | 0.0 | 33.33 | 665.25 | 2565.99 | -17.49 |
| 18Q2 (7) | -7.13 | -101.78 | -101.61 | -16.01 | 95.23 | 96.62 | 0 | 0 | 0 | -23.15 | -34.36 | -993.82 | -23.14 | -135.88 | 26.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | -100.0 | 25.81 | -29.83 | 11.78 | 0.38 | -2.56 | 8.57 | 0.24 | 4.35 | 41.18 | -26.98 | -102.52 | -101.44 |
| 18Q1 (6) | 399.92 | 23.7 | -8.01 | -335.43 | -134.24 | -127.81 | 0 | 0 | 0 | -17.23 | -3176.79 | -15.72 | 64.49 | -64.19 | -77.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | -100.0 | 100.0 | 36.78 | 148.51 | 10408.57 | 0.39 | 2.63 | 14.71 | 0.23 | 0.0 | 43.75 | 1069.30 | -49.03 | -97.91 |
| 17Q4 (5) | 323.29 | -24.56 | -9.74 | -143.2 | 80.46 | 74.62 | 0 | 0 | 0 | 0.56 | 131.46 | -96.97 | 180.09 | 159.18 | 187.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 16.12 | -68.85 | 121.73 | 14.8 | -71.86 | 270.93 | 0.38 | 2.7 | 26.67 | 0.23 | 27.78 | 43.75 | 2097.92 | 160.19 | -73.93 |
| 17Q3 (4) | 428.55 | -2.95 | 0.0 | -732.87 | -54.93 | 0.0 | 0 | 0 | 0.0 | -1.78 | -168.73 | 0.0 | -304.32 | -867.02 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 51.75 | 126.77 | 0.0 | 52.6 | 127.8 | 0.0 | 0.37 | 5.71 | 0.0 | 0.18 | 5.88 | 0.0 | 806.30 | -56.89 | 0.0 |
| 17Q2 (3) | 441.57 | 1.58 | 0.0 | -473.04 | -221.27 | 0.0 | 0 | 0 | 0.0 | 2.59 | 117.39 | 0.0 | -31.47 | -110.95 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 22.82 | 793.62 | 0.0 | 23.09 | 6497.14 | 0.0 | 0.35 | 2.94 | 0.0 | 0.17 | 6.25 | 0.0 | 1870.27 | -96.34 | 0.0 |
| 17Q1 (2) | 434.72 | 21.37 | 0.0 | -147.24 | 73.91 | 0.0 | 0 | 0 | 0.0 | -14.89 | -180.57 | 0.0 | 287.48 | 239.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -3.29 | -145.25 | 0.0 | 0.35 | -91.23 | 0.0 | 0.34 | 13.33 | 0.0 | 0.16 | 0.0 | 0.0 | 51143.53 | 535.42 | 0.0 |
| 16Q4 (1) | 358.17 | 0.0 | 0.0 | -564.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 18.48 | 0.0 | 0.0 | -206.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 7.27 | 0.0 | 0.0 | 3.99 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 8048.76 | 0.0 | 0.0 |
