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) | 423.89 | 23.81 | -270.09 | 0 | -149.38 | 0 | 1.64 | -52.19 | 153.8 | -28.97 | 125.66 | 3.71 | -9.51 | 0 | 3.96 | -5.0 | 137.5 | 11.43 | 106.14 | 14.35 | 230.45 | 6.33 | 7.12 | 6.75 | 123.33 | 13.9 |
| 2022 (9) | 342.38 | -4.85 | -125.84 | 0 | -209.81 | 0 | 3.43 | 0 | 216.54 | -18.58 | 121.17 | 40.32 | -2.45 | 0 | 4.17 | 26.94 | 123.4 | 15.65 | 92.82 | 4.74 | 216.73 | 5.47 | 6.67 | 13.24 | 108.27 | -9.73 |
| 2021 (8) | 359.84 | 18.63 | -93.88 | 0 | -265.43 | 0 | -3.04 | 0 | 265.96 | 24.18 | 86.35 | -4.29 | -2.36 | 0 | 3.29 | -5.83 | 106.7 | -12.14 | 88.62 | -13.44 | 205.49 | 5.24 | 5.89 | 4.62 | 119.95 | 19.93 |
| 2020 (7) | 303.32 | 5.19 | -89.14 | 0 | -192.04 | 0 | -7.44 | 0 | 214.18 | 1.3 | 90.22 | 24.46 | 2.21 | 0 | 3.49 | 23.29 | 121.45 | -6.93 | 102.38 | -2.89 | 195.26 | 7.32 | 5.63 | -2.09 | 100.02 | 1.67 |
| 2019 (6) | 288.36 | 60.93 | -76.92 | 0 | -236.4 | 0 | -0.22 | 0 | 211.44 | -36.92 | 72.49 | 8.65 | -5.33 | 0 | 2.83 | 3.91 | 130.5 | 1.68 | 105.43 | 3.3 | 181.94 | 202.68 | 5.75 | -1.54 | 98.38 | -7.76 |
| 2018 (5) | 179.18 | -13.15 | 156.03 | 0 | -214.0 | 0 | 0.25 | 0 | 335.21 | 139.49 | 66.72 | -0.83 | 0.83 | 0 | 2.72 | -10.45 | 128.35 | 23.15 | 102.06 | -67.1 | 60.11 | 16.67 | 5.84 | 63.59 | 106.65 | 88.81 |
| 2017 (4) | 206.31 | -12.73 | -66.34 | 0 | -94.97 | 0 | -3.81 | 0 | 139.97 | -22.02 | 67.28 | 17.07 | -0.07 | 0 | 3.04 | 14.01 | 104.22 | 0.16 | 310.17 | 215.31 | 51.52 | -0.35 | 3.57 | 7.21 | 56.48 | -63.35 |
| 2016 (3) | 236.41 | 44.53 | -56.92 | 0 | -85.39 | 0 | -5.52 | 0 | 179.49 | 100.64 | 57.47 | -9.7 | -1.66 | 0 | 2.67 | -13.84 | 104.05 | 8.27 | 98.37 | 19.4 | 51.7 | 1.69 | 3.33 | -11.67 | 154.11 | 29.08 |
| 2015 (2) | 163.57 | 12.87 | -74.11 | 0 | -73.99 | 0 | -7.43 | 0 | 89.46 | -1.49 | 63.64 | 4.5 | -3.64 | 0 | 3.10 | 1.93 | 96.1 | 1.1 | 82.39 | -9.36 | 50.84 | 6.92 | 3.77 | 6.2 | 119.39 | 16.99 |
| 2014 (1) | 144.92 | 4.99 | -54.11 | 0 | -80.64 | 0 | -6.05 | 0 | 90.81 | 7.54 | 60.9 | 16.49 | -1.37 | 0 | 3.04 | 16.59 | 95.05 | -6.79 | 90.9 | 13.1 | 47.55 | 11.18 | 3.55 | -9.9 | 102.06 | -6.04 |
| 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) | 85.57 | -54.36 | -19.73 | -46.9 | 47.42 | -58.39 | -32.53 | 65.11 | -2.49 | 3.55 | 197.53 | 416.96 | 38.67 | -60.66 | -49.77 | 27.54 | 3.69 | -1.15 | -2.53 | -1365.0 | -1388.24 | 3.38 | 5.07 | -8.02 | 29.03 | -25.62 | -2.12 | 22.03 | -27.44 | 11.94 | 58.93 | 1.69 | 4.73 | 1.67 | -11.64 | -4.02 | 103.56 | -50.18 | -24.53 |
| 23Q3 (19) | 187.5 | 61.4 | 143.38 | -89.2 | -4.27 | -150.56 | -93.23 | -1640.99 | 4.21 | -3.64 | -227.27 | -163.77 | 98.3 | 221.03 | 137.21 | 26.56 | -4.91 | -35.01 | 0.2 | 106.9 | 116.67 | 3.22 | -10.6 | -40.28 | 39.03 | 11.42 | 19.07 | 30.36 | 18.87 | 12.82 | 57.95 | 1.31 | 6.49 | 1.89 | 6.18 | 12.5 | 207.87 | 51.24 | 123.98 |
| 23Q2 (18) | 116.17 | 235.27 | 10.76 | -85.55 | -76.61 | -220.77 | 6.05 | 120.39 | 114.6 | 2.86 | 353.1 | 420.0 | 30.62 | 322.04 | -60.85 | 27.93 | -35.97 | 41.42 | -2.9 | 32.08 | -417.86 | 3.60 | -37.71 | 29.65 | 35.03 | 1.77 | 17.12 | 25.54 | -9.46 | 4.16 | 57.2 | 1.49 | 7.04 | 1.78 | 0.56 | 8.54 | 137.45 | 242.49 | 4.32 |
| 23Q1 (17) | 34.65 | -67.5 | -35.67 | -48.44 | -63.59 | -42.64 | -29.67 | 6.52 | 24.5 | -1.13 | -0.89 | -121.0 | -13.79 | -117.91 | -169.3 | 43.62 | 56.57 | 33.44 | -4.27 | -2411.76 | -721.15 | 5.78 | 57.22 | 19.63 | 34.42 | 16.05 | 10.82 | 28.21 | 43.34 | 30.0 | 56.36 | 0.16 | 7.13 | 1.77 | 1.72 | 9.26 | 40.13 | -70.75 | -43.42 |
| 22Q4 (16) | 106.6 | 38.37 | -25.16 | -29.61 | 16.83 | -5.45 | -31.74 | 67.39 | 70.5 | -1.12 | 18.84 | 64.22 | 76.99 | 85.79 | -32.68 | 27.86 | -31.83 | 11.84 | -0.17 | 85.83 | 91.75 | 3.68 | -31.78 | 1.3 | 29.66 | -9.52 | -1.33 | 19.68 | -26.87 | -15.25 | 56.27 | 3.4 | 7.39 | 1.74 | 3.57 | 10.13 | 137.21 | 47.84 | -25.63 |
| 22Q3 (15) | 77.04 | -26.54 | -0.98 | -35.6 | -33.48 | -66.28 | -97.33 | -134.87 | -32.19 | -1.38 | -350.91 | -131.65 | 41.44 | -47.01 | -26.51 | 40.87 | 106.94 | 102.33 | -1.2 | -114.29 | -172.29 | 5.39 | 94.07 | 74.58 | 32.78 | 9.6 | 35.01 | 26.91 | 9.75 | 30.5 | 54.42 | 1.83 | 5.49 | 1.68 | 2.44 | 14.29 | 92.81 | -29.56 | -12.11 |
| 22Q2 (14) | 104.88 | 94.73 | 45.34 | -26.67 | 21.47 | -44.71 | -41.44 | -5.45 | -24.71 | 0.55 | -89.78 | 125.23 | 78.21 | 293.02 | 45.56 | 19.75 | -39.58 | 12.09 | -0.56 | -7.69 | -324.0 | 2.78 | -42.53 | 0.21 | 29.91 | -3.7 | 43.87 | 24.52 | 13.0 | 38.69 | 53.44 | 1.58 | 4.62 | 1.64 | 1.23 | 13.89 | 131.76 | 85.75 | 28.18 |
| 22Q1 (13) | 53.86 | -62.19 | -20.14 | -33.96 | -20.94 | -30.77 | -39.3 | 63.47 | 22.91 | 5.38 | 271.88 | 357.42 | 19.9 | -82.6 | -52.01 | 32.69 | 31.23 | 38.34 | -0.52 | 74.76 | 76.47 | 4.83 | 33.13 | 33.0 | 31.06 | 3.33 | -1.65 | 21.7 | -6.55 | -19.93 | 52.61 | 0.4 | 4.32 | 1.62 | 2.53 | 14.89 | 70.93 | -61.56 | -16.97 |
| 21Q4 (12) | 142.44 | 83.08 | 128.86 | -28.08 | -31.15 | 11.17 | -107.59 | -46.12 | -218.13 | -3.13 | -171.79 | -17.23 | 114.36 | 102.8 | 273.36 | 24.91 | 23.32 | -17.76 | -2.06 | -224.1 | -390.48 | 3.63 | 17.57 | -20.75 | 30.06 | 23.81 | 4.78 | 23.22 | 12.61 | 2.16 | 52.4 | 1.57 | 2.72 | 1.58 | 7.48 | 8.97 | 184.51 | 74.74 | 122.9 |
| 21Q3 (11) | 77.8 | 7.82 | 2.99 | -21.41 | -16.17 | -11.22 | -73.63 | -121.58 | 25.66 | 4.36 | 300.0 | 760.61 | 56.39 | 4.95 | 0.18 | 20.2 | 14.64 | -1.75 | 1.66 | 564.0 | 115.58 | 3.09 | 11.4 | 1.79 | 24.28 | 16.79 | -30.69 | 20.62 | 16.63 | -28.25 | 51.59 | 1.0 | 5.05 | 1.47 | 2.08 | 5.0 | 105.59 | 2.72 | 10.78 |
| 21Q2 (10) | 72.16 | 7.0 | -29.49 | -18.43 | 29.03 | -40.15 | -33.23 | 34.82 | -58.69 | -2.18 | -4.31 | 3.96 | 53.73 | 29.56 | -39.76 | 17.62 | -25.43 | 27.22 | 0.25 | 111.31 | -77.27 | 2.77 | -23.72 | 23.02 | 20.79 | -34.17 | -19.51 | 17.68 | -34.76 | -30.31 | 51.08 | 1.29 | 6.79 | 1.44 | 2.13 | 2.86 | 102.79 | 20.32 | -25.07 |
| 21Q1 (9) | 67.44 | 8.35 | 6.73 | -25.97 | 17.84 | -3.34 | -50.98 | -50.74 | -33.35 | -2.09 | 21.72 | -12.97 | 41.47 | 35.39 | 8.96 | 23.63 | -21.99 | -7.44 | -2.21 | -426.19 | -394.67 | 3.63 | -20.67 | -10.29 | 31.58 | 10.07 | -1.0 | 27.1 | 19.23 | 6.11 | 50.43 | -1.14 | 6.57 | 1.41 | -2.76 | 2.17 | 85.43 | 3.21 | 0.37 |
| 20Q4 (8) | 62.24 | -17.61 | 12866.67 | -31.61 | -64.21 | -19.64 | -33.82 | 65.86 | -6.72 | -2.67 | -304.55 | -47.51 | 30.63 | -45.59 | 218.08 | 30.29 | 47.32 | 41.34 | -0.42 | -154.55 | 89.95 | 4.58 | 51.01 | 38.75 | 28.69 | -18.1 | -6.94 | 22.73 | -20.91 | 0.0 | 51.01 | 3.87 | 7.82 | 1.45 | 3.57 | 2.84 | 82.78 | -13.16 | 12221.7 |
| 20Q3 (7) | 75.54 | -26.19 | -43.49 | -19.25 | -46.39 | -6.59 | -99.05 | -373.02 | -12.74 | -0.66 | 70.93 | -120.0 | 56.29 | -36.89 | -51.31 | 20.56 | 48.45 | 7.14 | 0.77 | -30.0 | 305.26 | 3.03 | 34.63 | 4.43 | 35.03 | 35.62 | 2.85 | 28.74 | 13.28 | 3.68 | 49.11 | 2.68 | 7.58 | 1.4 | 0.0 | 2.94 | 95.32 | -30.52 | -46.71 |
| 20Q2 (6) | 102.34 | 61.96 | 9.15 | -13.15 | 47.67 | 12.97 | -20.94 | 45.23 | 60.62 | -2.27 | -22.7 | -740.74 | 89.19 | 134.34 | 13.4 | 13.85 | -45.75 | -3.55 | 1.1 | 46.67 | 170.51 | 2.25 | -44.38 | 0.3 | 25.83 | -19.03 | -23.06 | 25.37 | -0.67 | -2.05 | 47.83 | 1.08 | 6.81 | 1.4 | 1.45 | -7.28 | 137.18 | 61.17 | 5.62 |
| 20Q1 (5) | 63.19 | 13064.58 | 4.53 | -25.13 | 4.88 | -45.01 | -38.23 | -20.64 | 39.97 | -1.85 | -2.21 | -185.65 | 38.06 | 246.72 | -11.73 | 25.53 | 19.13 | 45.8 | 0.75 | 117.94 | 257.14 | 4.05 | 22.7 | 41.26 | 31.9 | 3.47 | -0.41 | 25.54 | 12.36 | -12.17 | 47.32 | 0.02 | 7.03 | 1.38 | -2.13 | -6.12 | 85.12 | 12569.85 | 5.26 |
| 19Q4 (4) | 0.48 | -99.64 | 0.0 | -26.42 | -46.29 | 0.0 | -31.69 | 63.93 | 0.0 | -1.81 | -503.33 | 0.0 | -25.94 | -122.44 | 0.0 | 21.43 | 11.67 | 0.0 | -4.18 | -2300.0 | 0.0 | 3.30 | 13.65 | 0.0 | 30.83 | -9.48 | 0.0 | 22.73 | -18.0 | 0.0 | 47.31 | 3.64 | 0.0 | 1.41 | 3.68 | 0.0 | 0.67 | -99.62 | 0.0 |
| 19Q3 (3) | 133.67 | 42.57 | 0.0 | -18.06 | -19.52 | 0.0 | -87.86 | -65.24 | 0.0 | -0.3 | -11.11 | 0.0 | 115.61 | 46.99 | 0.0 | 19.19 | 33.64 | 0.0 | 0.19 | 112.18 | 0.0 | 2.90 | 29.31 | 0.0 | 34.06 | 1.46 | 0.0 | 27.72 | 7.03 | 0.0 | 45.65 | 1.94 | 0.0 | 1.36 | -9.93 | 0.0 | 178.87 | 37.72 | 0.0 |
| 19Q2 (2) | 93.76 | 55.1 | 0.0 | -15.11 | 12.81 | 0.0 | -53.17 | 16.5 | 0.0 | -0.27 | -112.5 | 0.0 | 78.65 | 82.4 | 0.0 | 14.36 | -17.99 | 0.0 | -1.56 | -842.86 | 0.0 | 2.25 | -21.66 | 0.0 | 33.57 | 4.81 | 0.0 | 25.9 | -10.94 | 0.0 | 44.78 | 1.29 | 0.0 | 1.51 | 2.72 | 0.0 | 129.88 | 60.63 | 0.0 |
| 19Q1 (1) | 60.45 | 0.0 | 0.0 | -17.33 | 0.0 | 0.0 | -63.68 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 43.12 | 0.0 | 0.0 | 17.51 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 2.87 | 0.0 | 0.0 | 32.03 | 0.0 | 0.0 | 29.08 | 0.0 | 0.0 | 44.21 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | 80.86 | 0.0 | 0.0 |
