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) | -379.35 | 0 | 441.65 | 544.18 | 82.95 | 11.51 | 265.99 | 0 | 62.3 | 0 | 18.56 | -35.76 | 13.93 | 11.53 | 1.16 | -39.99 | -65.78 | 0 | -28.74 | 0 | 24.22 | 2.58 | 1.33 | 11.76 | 0.00 | 0 |
| 2022 (9) | -644.1 | 0 | 68.56 | 0 | 74.39 | 0 | -416.3 | 0 | -575.54 | 0 | 28.89 | -42.51 | 12.49 | 0 | 1.93 | -29.06 | -717.52 | 0 | -50.9 | 0 | 23.61 | 1.46 | 1.19 | -17.93 | 0.00 | 0 |
| 2021 (8) | 665.02 | -20.22 | -1125.75 | 0 | -17.8 | 0 | 469.95 | -37.11 | -460.73 | 0 | 50.25 | 351.48 | -1.9 | 0 | 2.72 | 402.07 | 125.07 | -45.53 | 18.9 | 35.19 | 23.27 | 3.28 | 1.45 | -22.87 | 1524.58 | -29.78 |
| 2020 (7) | 833.55 | -12.68 | -296.67 | 0 | -18.82 | 0 | 747.29 | -24.6 | 536.88 | 106.64 | 11.13 | 34.42 | 9.99 | -13.88 | 0.54 | 48.58 | 229.6 | -14.93 | 13.98 | -59.5 | 22.53 | 1.95 | 1.88 | 6.82 | 2171.27 | 32.79 |
| 2019 (6) | 954.6 | 361.56 | -694.79 | 0 | 13.52 | 0 | 991.14 | 85.27 | 259.81 | 249.96 | 8.28 | -3.61 | 11.6 | -40.33 | 0.37 | -14.93 | 269.88 | 0 | 34.52 | 939.76 | 22.1 | 109.08 | 1.76 | 13.55 | 1635.15 | 22.07 |
| 2018 (5) | 206.82 | -79.79 | -132.58 | 0 | -6.58 | 0 | 534.98 | 266.8 | 74.24 | 289.1 | 8.59 | 3.37 | 19.44 | 0 | 0.43 | 22.61 | -247.21 | 0 | 3.32 | -79.77 | 10.57 | 2.92 | 1.55 | 19.23 | 1339.51 | -63.38 |
| 2017 (4) | 1023.35 | 8.71 | -1004.27 | 0 | 19.07 | 128.93 | 145.85 | 233.83 | 19.08 | 0 | 8.31 | -38.72 | 0 | 0 | 0.35 | -47.24 | 311.96 | 192.81 | 16.41 | -19.95 | 10.27 | 7.54 | 1.3 | -6.47 | 3657.43 | 22.15 |
| 2016 (3) | 941.37 | 91.67 | -1147.75 | 0 | 8.33 | -36.07 | 43.69 | 0 | -206.38 | 0 | 13.56 | -6.16 | 0 | 0 | 0.66 | -15.35 | 106.54 | 0 | 20.5 | 38.98 | 9.55 | 13.15 | 1.39 | 27.52 | 2994.18 | 48.02 |
| 2015 (2) | 491.13 | -31.96 | -384.16 | 0 | 13.03 | -75.11 | -125.49 | 0 | 106.97 | 0 | 14.45 | -35.29 | -4.44 | 0 | 0.78 | -37.88 | -37.94 | 0 | 14.75 | 17.06 | 8.44 | -13.26 | 1.09 | 18.48 | 2022.78 | -34.85 |
| 2014 (1) | 721.83 | -24.01 | -769.2 | 0 | 52.35 | 393.4 | -23.38 | 0 | -47.37 | 0 | 22.33 | -42.45 | -69.47 | 0 | 1.26 | -44.8 | -67.1 | 0 | 12.6 | 37.11 | 9.73 | 22.24 | 0.92 | -47.73 | 3104.65 | -38.2 |
| 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) | 75.91 | 129.81 | 156.68 | 329.28 | 368.46 | 60.69 | 44.92 | 15.89 | -39.65 | 417.27 | 299.35 | 72.35 | 405.19 | 319.75 | 470.77 | 2.57 | -62.81 | -81.4 | 3.8 | 209.83 | 42.32 | 0.62 | -66.29 | -81.31 | 226.83 | 205.14 | 94.52 | -27.84 | -350.36 | 18.45 | 6.18 | 1.64 | 4.22 | 0.36 | 9.09 | 16.13 | 0.00 | 100.0 | 0 |
| 23Q3 (19) | -254.68 | -704.17 | -82.91 | 70.29 | 470.34 | 104.93 | 38.76 | 475.95 | 572.11 | -209.32 | -141.32 | 40.7 | -184.39 | -264.05 | -75.71 | 6.91 | 16.72 | 12.36 | -3.46 | -247.23 | -291.16 | 1.84 | 5.0 | 9.68 | -215.74 | -76.94 | 37.84 | 11.12 | 322.85 | 60.69 | 6.08 | 1.84 | 3.05 | 0.33 | 3.12 | 13.79 | -1452.82 | 40.36 | -36.79 |
| 23Q2 (18) | -31.67 | 81.25 | 83.18 | -18.98 | -131.09 | -224.79 | -10.31 | -207.62 | -5.74 | -86.74 | -159.92 | 60.16 | -50.65 | 53.04 | 70.73 | 5.92 | 87.34 | 68.66 | 2.35 | -79.11 | 4600.0 | 1.75 | 161.18 | 47.1 | -121.93 | -370.59 | 57.34 | -4.99 | 29.12 | 63.31 | 5.97 | -0.33 | 1.02 | 0.32 | 0.0 | 6.67 | -2436.15 | 0 | 0 |
| 23Q1 (17) | -168.91 | -26.12 | 7.53 | 61.05 | -70.21 | 132.84 | 9.58 | -87.13 | -46.57 | 144.77 | -40.2 | 265.11 | -107.86 | -251.94 | 70.73 | 3.16 | -77.13 | -41.59 | 11.25 | 321.35 | 41.51 | 0.67 | -79.79 | -48.44 | 45.06 | -61.36 | 122.39 | -7.04 | 79.38 | 30.09 | 5.99 | 1.01 | 2.22 | 0.32 | 3.23 | 10.34 | 0.00 | 0 | 0 |
| 22Q4 (16) | -133.93 | 3.81 | -130.98 | 204.92 | 497.43 | 333.93 | 74.43 | 1006.58 | 871.3 | 242.1 | 168.59 | 83.49 | 70.99 | 167.65 | -79.41 | 13.82 | 124.72 | 160.75 | 2.67 | 47.51 | 88.03 | 3.32 | 97.84 | 198.35 | 116.61 | 133.6 | 234.99 | -34.14 | -593.35 | -744.15 | 5.93 | 0.51 | 1.54 | 0.31 | 6.9 | -11.43 | 0.00 | 100.0 | -100.0 |
| 22Q3 (15) | -139.24 | 26.04 | 9.43 | 34.3 | 125.51 | 107.48 | -8.21 | 15.79 | -145.31 | -352.98 | -62.12 | -659.49 | -104.94 | 39.36 | 82.86 | 6.15 | 75.21 | -83.99 | 1.81 | 3520.0 | 81.0 | 1.68 | 40.82 | -84.95 | -347.05 | -21.43 | -915.36 | 6.92 | 150.88 | 423.36 | 5.9 | -0.17 | 1.55 | 0.29 | -3.33 | -12.12 | -1062.09 | 0 | 72.37 |
| 22Q2 (14) | -188.27 | -3.07 | -150.56 | 15.21 | 108.18 | 103.48 | -9.75 | -154.38 | -1905.56 | -217.73 | -148.32 | -246.42 | -173.06 | 53.04 | -165.67 | 3.51 | -35.12 | -12.03 | 0.05 | -99.37 | 100.85 | 1.19 | -8.45 | 44.91 | -285.8 | -41.99 | -415.38 | -13.6 | -35.05 | -300.29 | 5.91 | 0.85 | 1.2 | 0.3 | 3.45 | -14.29 | 0.00 | 0 | -100.0 |
| 22Q1 (13) | -182.66 | -142.25 | -1398.22 | -185.88 | -112.19 | -30.83 | 17.93 | 285.8 | 166.9 | -87.68 | -166.45 | -169.46 | -368.54 | -206.91 | -187.9 | 5.41 | 2.08 | 113.83 | 7.95 | 459.86 | 409.62 | 1.30 | 16.97 | 175.78 | -201.28 | -678.22 | -695.15 | -10.07 | -290.0 | -212.51 | 5.86 | 0.34 | 1.21 | 0.29 | -17.14 | -30.95 | 0.00 | -100.0 | -100.0 |
| 21Q4 (12) | 432.33 | 381.21 | -17.36 | -87.6 | 80.9 | 60.87 | -9.65 | -153.26 | -148.06 | 131.94 | 109.13 | -43.53 | 344.73 | 156.3 | 15.17 | 5.3 | -86.21 | 5.16 | 1.42 | 42.0 | 446.15 | 1.11 | -90.02 | 39.38 | 34.81 | 201.84 | -71.66 | 5.3 | 347.66 | -30.99 | 5.84 | 0.52 | 2.1 | 0.35 | 6.06 | -23.91 | 3762.66 | 197.9 | -0.32 |
| 21Q3 (11) | -153.74 | -141.29 | -1826.57 | -458.57 | -4.82 | -26.3 | 18.12 | 3255.56 | 238.22 | 63.09 | -57.57 | -66.42 | -612.31 | -839.99 | -65.02 | 38.42 | 862.91 | 1712.26 | 1.0 | 117.01 | -82.11 | 11.14 | 1256.09 | 2436.98 | -34.18 | -137.72 | -159.05 | -2.14 | -131.52 | 21.61 | 5.81 | -0.51 | 4.12 | 0.33 | -5.71 | -31.25 | -3843.50 | -233.98 | -1503.87 |
| 21Q2 (10) | 372.36 | 2546.48 | -32.77 | -437.5 | -207.93 | -575.8 | 0.54 | 102.01 | 122.59 | 148.7 | 17.8 | -45.6 | -65.14 | 49.11 | -110.09 | 3.99 | 57.71 | 108.9 | -5.88 | -476.92 | -205.19 | 0.82 | 74.24 | 119.68 | 90.62 | 167.95 | -45.31 | 6.79 | -24.13 | 32.88 | 5.84 | 0.86 | 4.66 | 0.35 | -16.67 | -25.53 | 2868.72 | 2990.96 | -42.19 |
| 21Q1 (9) | 14.07 | -97.31 | 105.97 | -142.08 | 36.53 | -171.56 | -26.8 | -233.47 | -14.58 | 126.23 | -45.98 | 211.76 | -128.01 | -142.77 | -244.39 | 2.53 | -49.8 | 36.76 | 1.56 | 500.0 | 207.59 | 0.47 | -40.88 | 7.6 | 33.82 | -72.46 | 128.26 | 8.95 | 16.54 | 128.9 | 5.79 | 1.22 | 2.66 | 0.42 | -8.7 | -12.5 | 92.81 | -97.54 | 103.95 |
| 20Q4 (8) | 523.18 | 6656.14 | -14.02 | -223.87 | 38.34 | 37.11 | 20.08 | 253.17 | 105.32 | 233.66 | 24.37 | -32.97 | 299.31 | 180.66 | 18.51 | 5.04 | 137.74 | 85.98 | 0.26 | -95.35 | -97.23 | 0.80 | 81.63 | 100.54 | 122.81 | 112.18 | -29.66 | 7.68 | 381.32 | -14.29 | 5.72 | 2.51 | -6.99 | 0.46 | -4.17 | -31.34 | 3774.75 | 1675.18 | -2.11 |
| 20Q3 (7) | -7.98 | -101.44 | 95.29 | -363.08 | -494.87 | -301.02 | -13.11 | -448.54 | 14.09 | 187.87 | -31.27 | -21.04 | -371.06 | -157.46 | -42.67 | 2.12 | 10.99 | 30.06 | 5.59 | 0.0 | 1142.22 | 0.44 | 17.43 | 37.74 | 57.88 | -65.07 | 29.98 | -2.73 | -153.42 | -126.5 | 5.58 | 0.0 | -9.42 | 0.48 | 2.13 | 108.7 | -239.64 | -104.83 | 76.41 |
| 20Q2 (6) | 553.84 | 334.96 | 34.05 | 91.95 | -53.69 | 173.2 | -2.39 | 89.78 | -115.21 | 273.36 | 575.13 | 178.94 | 645.79 | 1837.4 | 124.59 | 1.91 | 3.24 | -4.98 | 5.59 | 485.52 | 3593.75 | 0.37 | -14.66 | -19.05 | 165.69 | 238.43 | 863.9 | 5.11 | 30.69 | -64.22 | 5.58 | -1.06 | -3.79 | 0.47 | -2.08 | 27.03 | 4962.72 | 311.17 | 145.64 |
| 20Q1 (5) | -235.72 | -138.74 | -330.24 | 198.55 | 155.78 | 262.09 | -23.39 | -339.16 | -830.94 | 40.49 | -88.38 | -86.82 | -37.17 | -114.72 | -84.83 | 1.85 | -31.73 | 2.78 | -1.45 | -115.47 | -118.31 | 0.44 | 10.18 | 54.03 | -119.69 | -168.55 | -279.98 | 3.91 | -56.36 | 179.29 | 5.64 | -8.29 | -4.41 | 0.48 | -28.36 | -2.04 | -2350.15 | -160.94 | -278.82 |
| 19Q4 (4) | 608.52 | 458.92 | 0.0 | -355.96 | -293.15 | 0.0 | 9.78 | 164.09 | 0.0 | 348.58 | 46.51 | 0.0 | 252.56 | 197.11 | 0.0 | 2.71 | 66.26 | 0.0 | 9.37 | 1982.22 | 0.0 | 0.40 | 24.75 | 0.0 | 174.59 | 292.07 | 0.0 | 8.96 | -13.01 | 0.0 | 6.15 | -0.16 | 0.0 | 0.67 | 191.3 | 0.0 | 3856.27 | 479.62 | 0.0 |
| 19Q3 (3) | -169.54 | -141.04 | 0.0 | -90.54 | 27.92 | 0.0 | -15.26 | -197.14 | 0.0 | 237.93 | 142.79 | 0.0 | -260.08 | -190.45 | 0.0 | 1.63 | -18.91 | 0.0 | 0.45 | 381.25 | 0.0 | 0.32 | -30.99 | 0.0 | 44.53 | 305.3 | 0.0 | 10.3 | -27.87 | 0.0 | 6.16 | 6.21 | 0.0 | 0.23 | -37.84 | 0.0 | -1015.82 | -150.28 | 0.0 |
| 19Q2 (2) | 413.15 | 303.55 | 0.0 | -125.61 | -2.55 | 0.0 | 15.71 | 390.94 | 0.0 | 98.0 | -68.09 | 0.0 | 287.54 | 1529.84 | 0.0 | 2.01 | 11.67 | 0.0 | -0.16 | -102.02 | 0.0 | 0.46 | 62.38 | 0.0 | -21.69 | -132.62 | 0.0 | 14.28 | 920.0 | 0.0 | 5.8 | -1.69 | 0.0 | 0.37 | -24.49 | 0.0 | 2020.29 | 53.72 | 0.0 |
| 19Q1 (1) | 102.38 | 0.0 | 0.0 | -122.49 | 0.0 | 0.0 | 3.2 | 0.0 | 0.0 | 307.1 | 0.0 | 0.0 | -20.11 | 0.0 | 0.0 | 1.8 | 0.0 | 0.0 | 7.92 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 66.5 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | 5.9 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 1314.25 | 0.0 | 0.0 |
