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) | 95.56 | 0 | -243.77 | 0 | -29.6 | 0 | -24.98 | 0 | -148.21 | 0 | 213.52 | 1.44 | 0.34 | 0 | 10.08 | 7.18 | -187.09 | 0 | -186.43 | 0 | 306.44 | -5.2 | 1.3 | -2.99 | 78.77 | 0 |
| 2022 (9) | -19.83 | 0 | 733.02 | 0 | -318.63 | 0 | -14.29 | 0 | 713.19 | 2041.71 | 210.48 | -25.2 | 0 | 0 | 9.41 | 17.05 | -316.65 | 0 | -279.9 | 0 | 323.24 | -10.52 | 1.34 | -24.72 | -44.38 | 0 |
| 2021 (8) | 1017.52 | 354.17 | -984.22 | 0 | -5.29 | 0 | 36.96 | 1521.05 | 33.3 | 0 | 281.39 | 36.11 | 0 | 0 | 8.04 | 4.95 | 627.13 | 3360.98 | 575.34 | 3416.75 | 361.23 | 2.13 | 1.78 | -10.55 | 108.44 | 80.07 |
| 2020 (7) | 224.04 | 61.94 | -419.34 | 0 | 111.84 | 0 | 2.28 | -65.71 | -195.3 | 0 | 206.73 | -16.66 | 0 | 0 | 7.66 | -22.2 | 18.12 | 0 | 16.36 | 0 | 353.69 | 1.4 | 1.99 | -20.4 | 60.22 | -23.01 |
| 2019 (6) | 138.35 | -73.69 | 87.59 | 0 | -200.73 | 0 | 6.65 | 72.28 | 225.94 | 0 | 248.05 | -46.89 | 0 | 0 | 9.84 | -41.11 | -199.34 | 0 | -174.43 | 0 | 348.8 | -1.43 | 2.5 | -49.19 | 78.22 | -43.32 |
| 2018 (5) | 525.8 | -36.38 | -990.37 | 0 | 146.06 | 0 | 3.86 | 0 | -464.57 | 0 | 467.03 | 86.69 | 0.07 | 0 | 16.72 | 119.96 | 48.35 | -89.72 | 22.23 | -94.0 | 353.86 | 9.29 | 4.92 | -58.55 | 138.00 | 17.88 |
| 2017 (4) | 826.43 | 147.44 | -213.32 | 0 | -296.03 | 0 | -1.86 | 0 | 613.11 | 0 | 250.17 | -43.34 | -0.02 | 0 | 7.60 | -50.58 | 470.22 | 633.23 | 370.29 | 1879.1 | 323.77 | -19.52 | 11.87 | -0.25 | 117.07 | 51.74 |
| 2016 (3) | 333.99 | -58.8 | -408.66 | 0 | -67.77 | 0 | 2.74 | 0 | -74.67 | 0 | 441.53 | 80.14 | 0.38 | 0 | 15.38 | 128.48 | 64.13 | -71.41 | 18.71 | -82.7 | 402.28 | -23.14 | 11.9 | -3.49 | 77.15 | -38.72 |
| 2015 (2) | 810.64 | -22.6 | -208.03 | 0 | -794.57 | 0 | -9.83 | 0 | 602.61 | -33.8 | 245.11 | 19.41 | -0.04 | 0 | 6.73 | 40.57 | 224.31 | -20.38 | 108.16 | -50.1 | 523.38 | -11.87 | 12.33 | -18.45 | 125.90 | -0.73 |
| 2014 (1) | 1047.29 | 38.0 | -137.0 | 0 | -649.47 | 0 | 6.65 | -82.41 | 910.29 | 42.84 | 205.27 | 11.74 | -0.22 | 0 | 4.79 | 10.2 | 281.73 | 83.55 | 216.77 | 324.79 | 593.87 | -21.39 | 15.12 | -34.32 | 126.83 | 38.64 |
| 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) | 60.05 | 773.96 | 66.11 | 300.42 | 161.12 | -14.76 | -307.04 | -517.91 | -70.61 | -4.23 | 21.23 | -137.43 | 360.47 | 239.62 | -7.23 | 46.81 | -12.18 | -11.63 | 0 | -100.0 | 0 | 8.77 | -5.19 | -20.72 | -31.74 | -100.25 | 75.18 | -32.37 | -70.55 | 73.88 | 76.61 | 0.6 | -0.25 | 0.32 | -3.03 | 0.0 | 134.76 | 969.68 | 0 |
| 23Q3 (19) | -8.91 | -119.17 | 91.96 | 115.05 | 129.83 | -66.89 | -49.69 | -8.07 | 56.02 | -5.37 | 21.83 | 62.71 | 106.14 | 131.29 | -55.17 | 53.3 | -5.76 | 15.87 | 0.34 | 0 | 0 | 9.24 | -9.96 | -3.5 | -15.85 | 70.31 | 89.7 | -18.98 | 66.93 | 85.11 | 76.15 | -0.6 | -3.36 | 0.33 | 0.0 | -5.71 | -15.50 | -106.52 | 0 |
| 23Q2 (18) | 46.48 | 2356.31 | 2467.96 | -385.64 | -40.95 | -470.63 | -45.98 | -112.32 | -95.66 | -6.87 | 19.37 | -74.37 | -339.16 | -23.03 | -420.39 | 56.56 | -0.49 | -5.01 | 0 | 0 | 0 | 10.27 | -17.64 | -0.15 | -53.39 | 37.99 | 6.94 | -57.39 | 26.13 | -21.05 | 76.61 | -0.58 | -7.38 | 0.33 | 3.12 | -2.94 | 237.75 | 0 | 4581.43 |
| 23Q1 (17) | -2.06 | -105.7 | -103.89 | -273.61 | -177.64 | -285.47 | 373.11 | 307.32 | 17294.01 | -8.52 | -175.4 | -17.52 | -275.67 | -170.94 | -1432.35 | 56.84 | 7.31 | 9.37 | 0 | 0 | 0 | 12.47 | 12.76 | 67.64 | -86.1 | 32.67 | -483.86 | -77.69 | 37.31 | -511.06 | 77.06 | 0.34 | -9.26 | 0.32 | 0.0 | -3.03 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | 36.15 | 132.63 | -78.08 | 352.42 | 1.41 | 356.75 | -179.97 | -59.28 | -8965.52 | 11.3 | 178.47 | 242.5 | 388.57 | 64.13 | 1305.32 | 52.97 | 15.15 | -50.03 | 0 | 0 | 0 | 11.06 | 15.4 | -16.66 | -127.88 | 16.87 | -353.58 | -123.93 | 2.77 | -308.57 | 76.8 | -2.54 | -13.49 | 0.32 | -8.57 | -31.91 | 0.00 | 0 | -100.0 |
| 22Q3 (15) | -110.78 | -6220.44 | -140.92 | 347.53 | 234.0 | 246.01 | -112.99 | -380.81 | -163.01 | -14.4 | -265.48 | -1135.97 | 236.75 | 123.64 | 623.34 | 46.0 | -22.74 | -32.84 | 0 | 0 | 0 | 9.58 | -6.83 | 30.21 | -153.83 | -168.14 | -180.91 | -127.46 | -168.85 | -168.52 | 78.8 | -4.73 | -13.83 | 0.35 | 2.94 | -23.91 | 0.00 | -100.0 | -100.0 |
| 22Q2 (14) | 1.81 | -96.58 | -99.54 | 104.05 | 246.59 | 130.28 | -23.5 | -982.95 | -91.06 | -3.94 | 45.66 | -110.09 | 105.86 | 688.44 | 120.82 | 59.54 | 14.57 | -17.52 | 0 | 0 | 0 | 10.28 | 38.28 | 32.81 | -57.37 | -355.77 | -124.13 | -47.41 | -350.85 | -122.13 | 82.71 | -2.6 | -8.83 | 0.34 | 3.03 | -20.93 | 5.08 | -90.02 | -96.04 |
| 22Q1 (13) | 52.99 | -67.87 | -72.16 | -70.98 | 48.29 | 73.25 | -2.17 | -206.9 | -104.53 | -7.25 | 8.58 | -262.56 | -17.99 | -165.06 | 76.02 | 51.97 | -50.98 | 49.77 | 0 | 0 | 0 | 7.44 | -43.94 | 79.67 | 22.43 | -55.52 | -84.93 | 18.9 | -68.19 | -83.67 | 84.92 | -4.35 | -5.94 | 0.33 | -29.79 | -19.51 | 50.88 | -54.13 | -44.83 |
| 21Q4 (12) | 164.91 | -39.09 | -0.21 | -137.26 | 42.33 | 42.78 | 2.03 | 104.73 | -96.66 | -7.93 | -670.5 | -218.89 | 27.65 | -15.52 | 137.05 | 106.01 | 54.78 | 115.12 | 0 | 0 | 0 | 13.27 | 80.29 | 110.14 | 50.43 | -73.47 | -49.85 | 59.42 | -68.06 | -41.42 | 88.78 | -2.92 | -0.69 | 0.47 | 2.17 | 4.44 | 110.92 | 13.87 | 28.4 |
| 21Q3 (11) | 270.75 | -30.85 | 492.32 | -238.02 | 30.73 | -204.22 | -42.96 | -249.27 | -280.96 | 1.39 | -96.44 | 80.52 | 32.73 | -31.73 | 200.61 | 68.49 | -5.13 | 44.71 | 0 | 0 | 0 | 7.36 | -4.97 | 15.92 | 190.12 | -20.04 | 1327.33 | 186.02 | -13.15 | 1106.36 | 91.45 | 0.8 | 2.76 | 0.46 | 6.98 | -2.13 | 97.42 | -24.03 | 123.52 |
| 21Q2 (10) | 391.53 | 105.71 | 771.42 | -343.59 | -29.49 | -250.07 | -12.3 | -125.65 | 40.15 | 39.04 | 775.34 | 1469.82 | 47.94 | 163.9 | 190.08 | 72.19 | 108.04 | 60.39 | 0 | 0 | 0 | 7.74 | 87.07 | 15.05 | 237.77 | 59.78 | 807.44 | 214.19 | 85.11 | 548.0 | 90.72 | 0.49 | 3.1 | 0.43 | 4.88 | -18.87 | 128.23 | 39.05 | 16.18 |
| 21Q1 (9) | 190.33 | 15.18 | 697.77 | -265.35 | -10.62 | -8515.26 | 47.95 | -21.0 | 0.0 | 4.46 | -33.13 | 293.07 | -75.02 | -0.52 | -114.83 | 34.7 | -29.59 | -46.71 | 0 | 0 | 0 | 4.14 | -34.43 | -67.97 | 148.81 | 48.0 | 339.44 | 115.71 | 14.08 | 319.61 | 90.28 | 0.98 | 3.39 | 0.41 | -8.89 | -24.07 | 92.21 | 6.74 | 201.86 |
| 20Q4 (8) | 165.25 | 261.52 | 29.4 | -239.88 | -206.6 | -258.19 | 60.7 | 155.69 | 188.27 | 6.67 | 766.23 | 2568.0 | -74.63 | -129.42 | -222.89 | 49.28 | 4.12 | 8.81 | 0 | 0 | -100.0 | 6.31 | -0.55 | -8.6 | 100.55 | 654.88 | 240.98 | 101.43 | 557.78 | 247.88 | 89.4 | 0.46 | 3.95 | 0.45 | -4.26 | -21.05 | 86.39 | 98.22 | -87.84 |
| 20Q3 (7) | 45.71 | 1.74 | 132.03 | -78.24 | 20.29 | -184.89 | 23.74 | 215.52 | 131.8 | 0.77 | 127.02 | -87.91 | -32.53 | 38.88 | -129.08 | 47.33 | 5.15 | -5.98 | 0 | 0 | 100.0 | 6.35 | -5.68 | -20.19 | 13.32 | 139.63 | 127.45 | 15.42 | 132.25 | 139.66 | 88.99 | 1.14 | 1.11 | 0.47 | -11.32 | -24.19 | 43.58 | -60.51 | 10.06 |
| 20Q2 (6) | 44.93 | 241.11 | 193.68 | -98.15 | -3086.69 | -90.07 | -20.55 | -142.86 | -1622.22 | -2.85 | -23.38 | -693.75 | -53.22 | -52.41 | 46.57 | 45.01 | -30.88 | -46.9 | 0 | 0 | -100.0 | 6.73 | -47.92 | -49.85 | -33.61 | 45.92 | -0.57 | -47.81 | 9.26 | -60.98 | 87.99 | 0.77 | 0.34 | 0.53 | -1.85 | -17.19 | 110.37 | 221.91 | 234.92 |
| 20Q1 (5) | -31.84 | -124.93 | -181.83 | -3.08 | 95.4 | -102.7 | 47.95 | 169.73 | 181.76 | -2.31 | -1024.0 | -413.33 | -34.92 | -157.5 | -122.83 | 65.12 | 43.78 | -3.74 | 0 | -100.0 | 100.0 | 12.92 | 87.12 | 14.47 | -62.15 | 12.86 | -34.9 | -52.69 | 23.18 | -41.45 | 87.32 | 1.53 | 0.25 | 0.54 | -5.26 | -19.4 | -90.53 | -112.75 | -217.54 |
| 19Q4 (4) | 127.7 | 548.22 | 0.0 | -66.97 | -172.66 | 0.0 | -68.77 | 7.89 | 0.0 | 0.25 | -96.08 | 0.0 | 60.73 | -45.71 | 0.0 | 45.29 | -10.03 | 0.0 | 3.97 | 572.62 | 0.0 | 6.91 | -13.17 | 0.0 | -71.32 | -46.99 | 0.0 | -68.59 | -76.41 | 0.0 | 86.0 | -2.28 | 0.0 | 0.57 | -8.06 | 0.0 | 710.23 | 1693.61 | 0.0 |
| 19Q3 (3) | 19.7 | 141.08 | 0.0 | 92.17 | 278.49 | 0.0 | -74.66 | -5630.37 | 0.0 | 6.37 | 1227.08 | 0.0 | 111.87 | 212.32 | 0.0 | 50.34 | -40.62 | 0.0 | -0.84 | -156.38 | 0.0 | 7.95 | -40.73 | 0.0 | -48.52 | -45.18 | 0.0 | -38.88 | -30.91 | 0.0 | 88.01 | 0.36 | 0.0 | 0.62 | -3.12 | 0.0 | 39.60 | 148.41 | 0.0 |
| 19Q2 (2) | -47.96 | -223.26 | 0.0 | -51.64 | -145.29 | 0.0 | 1.35 | 102.3 | 0.0 | 0.48 | 206.67 | 0.0 | -99.6 | -165.12 | 0.0 | 84.77 | 25.31 | 0.0 | 1.49 | 132.32 | 0.0 | 13.42 | 18.86 | 0.0 | -33.42 | 27.46 | 0.0 | -29.7 | 20.27 | 0.0 | 87.69 | 0.68 | 0.0 | 0.64 | -4.48 | 0.0 | -81.80 | -206.21 | 0.0 |
| 19Q1 (1) | 38.91 | 0.0 | 0.0 | 114.03 | 0.0 | 0.0 | -58.65 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | 152.94 | 0.0 | 0.0 | 67.65 | 0.0 | 0.0 | -4.61 | 0.0 | 0.0 | 11.29 | 0.0 | 0.0 | -46.07 | 0.0 | 0.0 | -37.25 | 0.0 | 0.0 | 87.1 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 77.02 | 0.0 | 0.0 |
