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) | 482.19 | -9.77 | -146.65 | 0 | -232.05 | 0 | 79.01 | 717.91 | 335.54 | -8.57 | 129.61 | -4.76 | -36.35 | 0 | 1.49 | 8.15 | 273.9 | -0.3 | 114.72 | 2.78 | 118.79 | 7.83 | 4.66 | 1.3 | 202.46 | -14.24 |
| 2022 (9) | 534.4 | 0 | -167.39 | 0 | -483.66 | 0 | 9.66 | 1.26 | 367.01 | 0 | 136.09 | 29.66 | -22.33 | 0 | 1.38 | 13.52 | 274.72 | 67.77 | 111.62 | 6.63 | 110.16 | 24.25 | 4.6 | 28.13 | 236.06 | 0 |
| 2021 (8) | -215.36 | 0 | -165.97 | 0 | 445.93 | -12.6 | 9.54 | -89.76 | -381.33 | 0 | 104.96 | 6.69 | -33.2 | 0 | 1.22 | 4.58 | 163.75 | 13.16 | 104.68 | 20.57 | 88.66 | -8.95 | 3.59 | 11.15 | -109.36 | 0 |
| 2020 (7) | -106.83 | 0 | -162.66 | 0 | 510.23 | 0 | 93.19 | 0.98 | -269.49 | 0 | 98.38 | 48.84 | -62.37 | 0 | 1.16 | 54.69 | 144.71 | 8.8 | 86.82 | 27.66 | 97.37 | -0.48 | 3.23 | 7.67 | -57.00 | 0 |
| 2019 (6) | 186.14 | 347.88 | -87.76 | 0 | -50.54 | 0 | 92.29 | 384.46 | 98.38 | 0 | 66.1 | -22.83 | -13.25 | 0 | 0.75 | -21.84 | 133.0 | 23.54 | 68.01 | 38.57 | 97.84 | 23.26 | 3.0 | -3.54 | 110.24 | 249.0 |
| 2018 (5) | 41.56 | 0 | -142.26 | 0 | -135.65 | 0 | 19.05 | 3787.76 | -100.7 | 0 | 85.66 | 15.57 | -52.15 | 0 | 0.96 | 8.62 | 107.66 | 82.04 | 49.08 | 26.3 | 79.38 | 4.54 | 3.11 | -1.27 | 31.59 | 0 |
| 2017 (4) | -131.39 | 0 | -101.83 | 0 | 334.2 | 0 | 0.49 | -99.3 | -233.22 | 0 | 74.12 | 14.15 | -23.38 | 0 | 0.89 | -9.9 | 59.14 | -1.63 | 38.86 | 31.24 | 75.93 | -0.84 | 3.15 | -19.64 | -111.40 | 0 |
| 2016 (3) | 453.58 | 187.99 | -107.85 | 0 | -349.45 | 0 | 70.44 | 206.13 | 345.73 | 274.94 | 64.93 | 71.55 | -28.74 | 0 | 0.98 | 62.02 | 60.12 | 151.55 | 29.61 | 121.96 | 76.57 | -2.36 | 3.92 | -9.47 | 411.97 | 151.34 |
| 2015 (2) | 157.5 | 0 | -65.29 | 0 | -79.37 | 0 | 23.01 | -9.66 | 92.21 | 0 | 37.85 | -33.69 | -20.91 | 0 | 0.61 | -36.98 | 23.9 | -36.54 | 13.34 | -62.74 | 78.42 | 0.98 | 4.33 | 16.09 | 163.91 | 0 |
| 2014 (1) | -74.62 | 0 | -96.33 | 0 | 1.04 | 0 | 25.47 | 316.86 | -170.95 | 0 | 57.08 | 18.62 | -25.77 | 0 | 0.96 | 24.96 | 37.66 | -38.12 | 35.8 | -37.75 | 77.66 | 3.35 | 3.73 | -4.36 | -63.67 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 351.97 | 126.9 | 211.97 | -64.0 | -403.17 | -1.14 | -75.79 | 67.99 | 10.03 | 29.47 | -30.33 | 113.24 | 287.97 | 63.41 | 481.29 | 35.91 | 39.19 | -25.96 | -9.87 | -15.17 | -171.15 | 1.56 | 31.04 | -15.26 | 105.35 | 55.02 | -1.49 | 33.37 | -29.03 | -18.13 | 29.79 | -2.04 | 0.03 | 1.14 | 4.59 | -11.63 | 547.39 | 177.08 | 248.51 |
| 23Q3 (19) | 155.12 | 485.01 | -56.6 | 21.11 | 160.23 | 199.58 | -236.78 | -371.63 | 13.34 | 42.3 | 416.48 | 3210.29 | 176.23 | 333.91 | -47.58 | 25.8 | -12.13 | -9.63 | -8.57 | -3.5 | -126.72 | 1.19 | -16.0 | 4.13 | 67.96 | 27.39 | -0.6 | 47.02 | 44.32 | 27.22 | 30.41 | 2.36 | 7.19 | 1.09 | 0.0 | -9.92 | 197.55 | 410.77 | -63.22 |
| 23Q2 (18) | -40.29 | -361.96 | -142.28 | -35.05 | 48.98 | 32.27 | 87.17 | 1412.8 | 159.97 | 8.19 | 953.12 | -80.8 | -75.34 | -41.3 | -273.0 | 29.36 | -23.82 | -7.15 | -8.28 | 14.11 | 3.94 | 1.42 | -22.16 | 9.29 | 53.35 | 12.96 | -12.47 | 32.58 | 1772.41 | -23.34 | 29.71 | 2.87 | 10.16 | 1.09 | -18.66 | -0.91 | -63.57 | -232.1 | -147.07 |
| 23Q1 (17) | 15.38 | -86.37 | 149.45 | -68.7 | -8.57 | -120.47 | -6.64 | 92.12 | -134.66 | -0.96 | -106.95 | 97.89 | -53.32 | -207.63 | 14.36 | 38.54 | -20.54 | 40.55 | -9.64 | -164.84 | -53.26 | 1.82 | -1.1 | 50.13 | 47.23 | -55.84 | 22.8 | 1.74 | -95.73 | 120.23 | 28.88 | -3.02 | 15.34 | 1.34 | 3.88 | 35.35 | 48.12 | -69.36 | 126.97 |
| 22Q4 (16) | 112.82 | -68.43 | 210.32 | -63.28 | -198.49 | -122.66 | -84.24 | 69.17 | -156.01 | 13.82 | 1116.18 | 36.97 | 49.54 | -85.26 | 137.91 | 48.5 | 69.88 | 131.84 | -3.64 | 3.7 | -516.95 | 1.84 | 61.02 | 131.48 | 106.94 | 56.41 | 94.12 | 40.76 | 10.28 | -24.18 | 29.78 | 4.97 | 26.45 | 1.29 | 6.61 | 32.99 | 157.07 | -70.76 | 220.22 |
| 22Q3 (15) | 357.38 | 275.01 | 296.52 | -21.2 | 59.03 | 65.88 | -273.22 | -87.96 | -299.77 | -1.36 | -103.19 | 80.74 | 336.18 | 671.94 | 1101.07 | 28.55 | -9.71 | -14.14 | -3.78 | 56.15 | 50.78 | 1.14 | -11.83 | -24.34 | 68.37 | 12.17 | 53.71 | 36.96 | -13.04 | 346.92 | 28.37 | 5.19 | 28.95 | 1.21 | 10.0 | 28.72 | 537.09 | 297.72 | 85.98 |
| 22Q2 (14) | 95.3 | 406.43 | 184.19 | -51.75 | -66.08 | -39.56 | -145.36 | -858.66 | -247.92 | 42.66 | 193.84 | -28.78 | 43.55 | 169.95 | 128.98 | 31.62 | 15.32 | 2.63 | -8.62 | -37.04 | 32.23 | 1.29 | 6.93 | -15.58 | 60.95 | 58.48 | 82.43 | 42.5 | 594.19 | 2.36 | 26.97 | 7.71 | 25.15 | 1.1 | 11.11 | 26.44 | 135.04 | 175.68 | 176.28 |
| 22Q1 (13) | -31.1 | 69.59 | 65.46 | -31.16 | -9.64 | 18.73 | 19.16 | -87.26 | -68.33 | -45.46 | -550.55 | 14.85 | -62.26 | 52.36 | 51.5 | 27.42 | 31.07 | 37.24 | -6.29 | -966.1 | 48.48 | 1.21 | 52.49 | 7.49 | 38.46 | -30.19 | 24.99 | -8.6 | -116.0 | -861.06 | 25.04 | 6.33 | 16.09 | 0.99 | 2.06 | 22.22 | -178.43 | -36.57 | 53.41 |
| 21Q4 (12) | -102.27 | -213.47 | -1145.68 | -28.42 | 54.26 | -138.57 | 150.4 | 9.97 | -13.64 | 10.09 | 242.92 | -58.06 | -130.69 | -566.92 | -299.59 | 20.92 | -37.08 | -37.16 | -0.59 | 92.32 | 97.84 | 0.79 | -47.37 | -44.53 | 55.09 | 23.85 | 27.97 | 53.76 | 550.06 | 131.13 | 23.55 | 7.05 | -2.36 | 0.97 | 3.19 | -3.0 | -130.65 | -145.24 | -669.87 |
| 21Q3 (11) | 90.13 | 179.63 | 1246.69 | -62.14 | -67.58 | 66.54 | 136.77 | 39.18 | -23.83 | -7.06 | -111.79 | -129.84 | 27.99 | 118.63 | 114.46 | 33.25 | 7.92 | 21.57 | -7.68 | 39.62 | 64.84 | 1.51 | -1.64 | 20.03 | 44.48 | 33.13 | 22.77 | 8.27 | -80.08 | -70.29 | 22.0 | 2.09 | -10.93 | 0.94 | 8.05 | 16.05 | 288.79 | 263.13 | 2060.14 |
| 21Q2 (10) | -113.19 | -25.72 | 32.26 | -37.08 | 3.29 | -26.12 | 98.27 | 62.46 | -2.37 | 59.9 | 212.19 | 29.21 | -150.27 | -17.06 | 23.52 | 30.81 | 54.2 | 62.33 | -12.72 | -4.18 | -41.49 | 1.53 | 36.15 | 78.67 | 33.41 | 8.58 | -28.03 | 41.52 | 3574.34 | 45.94 | 21.55 | -0.09 | -12.04 | 0.87 | 7.41 | 17.57 | -177.03 | 53.77 | 43.12 |
| 21Q1 (9) | -90.03 | -996.59 | -218.06 | -38.34 | -152.03 | -80.34 | 60.49 | -65.27 | 8.29 | -53.39 | -321.9 | -5404.12 | -128.37 | -296.04 | -333.4 | 19.98 | -39.98 | 6.5 | -12.21 | 55.21 | -185.95 | 1.13 | -21.31 | 4.35 | 30.77 | -28.52 | 61.95 | 1.13 | -95.14 | -84.46 | 21.57 | -10.57 | -10.31 | 0.81 | -19.0 | 19.12 | -382.94 | -2156.61 | -260.69 |
| 20Q4 (8) | -8.21 | -4.45 | -105.38 | 73.69 | 139.68 | 372.72 | 174.16 | -3.0 | 374.92 | 24.06 | 1.69 | -26.94 | 65.48 | 133.83 | -47.9 | 33.29 | 21.72 | 66.2 | -27.26 | -24.82 | -880.58 | 1.43 | 13.9 | 78.83 | 43.05 | 18.82 | -13.59 | 23.26 | -16.45 | -18.01 | 24.12 | -2.35 | -0.82 | 1.0 | 23.46 | 35.14 | -16.97 | -15.18 | -105.94 |
| 20Q3 (7) | -7.86 | 95.3 | 79.78 | -185.69 | -531.6 | -676.3 | 179.55 | 78.37 | 3887.97 | 23.66 | -48.96 | -31.52 | -193.55 | 1.5 | -208.2 | 27.35 | 44.1 | 34.07 | -21.84 | -142.94 | -565.85 | 1.26 | 46.43 | 33.27 | 36.23 | -21.95 | 8.31 | 27.84 | -2.14 | 61.67 | 24.7 | 0.82 | 0.65 | 0.81 | 9.46 | 2.53 | -14.73 | 95.27 | 83.88 |
| 20Q2 (6) | -167.09 | -319.11 | -201.06 | -29.4 | -38.29 | -48.56 | 100.66 | 80.2 | 167.86 | 46.36 | 4879.38 | 89.69 | -196.49 | -457.25 | -235.01 | 18.98 | 1.17 | 19.52 | -8.99 | -110.54 | -138.46 | 0.86 | -20.49 | 11.11 | 46.42 | 144.32 | 47.51 | 28.45 | 291.33 | 127.24 | 24.5 | 1.87 | -1.25 | 0.74 | 8.82 | 2.78 | -311.21 | -230.59 | -171.62 |
| 20Q1 (5) | 76.26 | -50.06 | 181.82 | -21.26 | 21.32 | -24.99 | 55.86 | 188.18 | -66.27 | -0.97 | -102.95 | -585.0 | 55.0 | -56.24 | 149.9 | 18.76 | -6.34 | 91.43 | -4.27 | -53.6 | -24.85 | 1.08 | 34.86 | 127.16 | 19.0 | -61.86 | 4.05 | 7.27 | -74.37 | -26.57 | 24.05 | -1.11 | -0.5 | 0.68 | -8.11 | -9.33 | 238.31 | -16.62 | 189.03 |
| 19Q4 (4) | 152.71 | 492.77 | 0.0 | -27.02 | -12.96 | 0.0 | -63.35 | -1236.5 | 0.0 | 32.93 | -4.69 | 0.0 | 125.69 | 300.14 | 0.0 | 20.03 | -1.81 | 0.0 | -2.78 | 15.24 | 0.0 | 0.80 | -15.13 | 0.0 | 49.82 | 48.94 | 0.0 | 28.37 | 64.75 | 0.0 | 24.32 | -0.9 | 0.0 | 0.74 | -6.33 | 0.0 | 285.81 | 412.79 | 0.0 |
| 19Q3 (3) | -38.88 | -123.52 | 0.0 | -23.92 | -20.87 | 0.0 | -4.74 | 96.8 | 0.0 | 34.55 | 41.37 | 0.0 | -62.8 | -143.15 | 0.0 | 20.4 | 28.46 | 0.0 | -3.28 | 13.0 | 0.0 | 0.94 | 22.08 | 0.0 | 33.45 | 6.29 | 0.0 | 17.22 | 37.54 | 0.0 | 24.54 | -1.09 | 0.0 | 0.79 | 9.72 | 0.0 | -91.37 | -121.03 | 0.0 |
| 19Q2 (2) | 165.33 | 277.39 | 0.0 | -19.79 | -16.34 | 0.0 | -148.33 | -189.57 | 0.0 | 24.44 | 12120.0 | 0.0 | 145.54 | 232.06 | 0.0 | 15.88 | 62.04 | 0.0 | -3.77 | -10.23 | 0.0 | 0.77 | 62.56 | 0.0 | 31.47 | 72.34 | 0.0 | 12.52 | 26.46 | 0.0 | 24.81 | 2.65 | 0.0 | 0.72 | -4.0 | 0.0 | 434.51 | 262.33 | 0.0 |
| 19Q1 (1) | -93.2 | 0.0 | 0.0 | -17.01 | 0.0 | 0.0 | 165.6 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -110.21 | 0.0 | 0.0 | 9.8 | 0.0 | 0.0 | -3.42 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 18.26 | 0.0 | 0.0 | 9.9 | 0.0 | 0.0 | 24.17 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | -267.66 | 0.0 | 0.0 |
