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) | 873.79 | 357.67 | -208.0 | 0 | -486.49 | 0 | -212.54 | 0 | 665.79 | 0 | 210.46 | -19.08 | 0 | 0 | 1.67 | -15.11 | 147.53 | -40.98 | 157.13 | 4.09 | 151.84 | 3.48 | 1.47 | 8.09 | 281.47 | 340.88 |
| 2022 (9) | 190.92 | -69.95 | -257.04 | 0 | -299.53 | 0 | 129.24 | 94.32 | -66.12 | 0 | 260.07 | -15.63 | 1.44 | 620.0 | 1.97 | -19.13 | 249.98 | 48.32 | 150.96 | -26.53 | 146.73 | 8.65 | 1.36 | -6.21 | 63.84 | -65.64 |
| 2021 (8) | 635.44 | 0 | -451.7 | 0 | -308.26 | 0 | 66.51 | 1136.25 | 183.74 | 0 | 308.24 | 65.68 | 0.2 | 0 | 2.44 | 83.46 | 168.54 | -11.59 | 205.46 | 1.67 | 135.05 | -25.48 | 1.45 | -26.77 | 185.82 | 0 |
| 2020 (7) | -294.1 | 0 | -222.68 | 0 | 363.48 | 0 | 5.38 | -89.84 | -516.78 | 0 | 186.04 | 62.74 | -6.53 | 0 | 1.33 | 58.89 | 190.63 | 12.76 | 202.08 | 4.61 | 181.23 | -0.91 | 1.98 | -28.78 | -76.33 | 0 |
| 2019 (6) | 774.78 | 0 | -96.16 | 0 | -256.63 | 0 | 52.96 | 54.99 | 678.62 | 0 | 114.32 | -54.75 | 1.65 | 0 | 0.84 | -55.62 | 169.06 | 41.7 | 193.18 | 73.8 | 182.9 | 12.84 | 2.78 | 4.12 | 204.50 | 0 |
| 2018 (5) | -231.48 | 0 | -249.79 | 0 | 451.42 | 300.69 | 34.17 | 0 | -481.27 | 0 | 252.62 | -8.13 | -0.46 | 0 | 1.89 | -18.15 | 119.31 | -37.2 | 111.15 | -24.3 | 162.09 | 25.9 | 2.67 | 14.1 | -83.90 | 0 |
| 2017 (4) | 188.24 | -73.79 | -271.65 | 0 | 112.66 | 0 | -11.65 | 0 | -83.41 | 0 | 274.98 | 63.96 | -1.77 | 0 | 2.30 | 59.0 | 189.99 | -41.39 | 146.83 | -24.08 | 128.75 | 0.81 | 2.34 | 64.79 | 67.73 | -69.59 |
| 2016 (3) | 718.31 | 620.33 | -204.31 | 0 | -408.7 | 0 | 91.58 | 0 | 514.0 | 0 | 167.71 | 12.72 | -1.81 | 0 | 1.45 | 18.18 | 324.14 | -18.3 | 193.4 | -18.78 | 127.71 | -5.2 | 1.42 | -36.32 | 222.71 | 737.65 |
| 2015 (2) | 99.72 | -79.88 | -127.53 | 0 | -26.93 | 0 | -3.45 | 0 | -27.81 | 0 | 148.78 | 43.06 | -4.56 | 0 | 1.23 | 20.19 | 396.75 | 40.09 | 238.12 | 62.45 | 134.71 | -0.67 | 2.23 | 11.5 | 26.59 | -84.76 |
| 2014 (1) | 495.66 | 97.7 | -93.18 | 0 | -95.7 | 0 | -81.51 | 0 | 402.48 | 232.71 | 104.0 | -21.89 | -3.15 | 0 | 1.02 | -27.25 | 283.21 | 81.81 | 146.58 | 53.42 | 135.62 | 1.72 | 2.0 | -66.22 | 174.41 | 63.33 |
| 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) | 188.4 | -27.5 | 257.07 | -20.53 | 66.19 | 70.65 | -68.15 | -21.52 | 73.02 | -145.66 | -202.01 | -284.26 | 167.87 | -15.69 | 188.4 | 23.11 | -59.58 | -65.38 | 0 | 0 | -100.0 | 0.68 | -62.7 | -63.77 | 44.58 | 1.39 | -32.36 | 49.95 | 8.99 | -1.03 | 39.01 | 0.08 | 0.85 | 0.34 | 0.0 | 17.24 | 210.97 | -30.87 | 257.31 |
| 23Q3 (19) | 259.85 | 16.77 | -51.58 | -60.73 | 15.17 | 4.66 | -56.08 | 90.55 | 70.04 | -48.23 | -271.29 | -312.0 | 199.12 | 31.91 | -57.9 | 57.18 | -20.43 | -12.8 | 0 | 0 | -100.0 | 1.81 | -29.26 | -2.55 | 43.97 | 43.04 | -42.39 | 45.83 | 46.56 | -12.95 | 38.98 | 4.84 | 2.88 | 0.34 | -17.07 | 9.68 | 305.17 | -5.57 | -48.34 |
| 23Q2 (18) | 222.54 | 9.63 | 162.4 | -71.59 | -29.83 | 0.01 | -593.48 | -356.67 | -483.04 | -12.99 | -129.91 | -302.65 | 150.95 | 2.09 | 135.25 | 71.86 | 23.24 | -4.22 | 0 | 0 | -100.0 | 2.56 | 39.67 | -3.22 | 30.74 | 8.85 | -53.06 | 31.27 | 3.96 | 0.35 | 37.18 | 1.42 | 4.15 | 0.41 | 5.13 | -16.33 | 323.18 | 6.87 | 161.03 |
| 23Q1 (17) | 203.0 | 269.24 | 55.14 | -55.14 | 21.17 | -6.47 | 231.22 | 191.53 | 1677.22 | -5.65 | -107.15 | -126.87 | 147.86 | 177.86 | 87.02 | 58.31 | -12.64 | 10.6 | 0 | -100.0 | 0 | 1.83 | -1.68 | 12.58 | 28.24 | -57.15 | -33.16 | 30.08 | -40.4 | 80.44 | 36.66 | -5.22 | 6.35 | 0.39 | 34.48 | 44.44 | 302.40 | 325.48 | 18.81 |
| 22Q4 (16) | -119.95 | -122.35 | 81.6 | -69.95 | -9.81 | -49.59 | -252.62 | -34.95 | -166.31 | 79.05 | 247.47 | 356.94 | -189.9 | -140.15 | 72.82 | 66.75 | 1.8 | 9.99 | 0.03 | 0.0 | 0 | 1.86 | 0.32 | 38.85 | 65.91 | -13.64 | -15.15 | 50.47 | -4.14 | -35.8 | 38.68 | 2.08 | 15.29 | 0.29 | -6.45 | -17.14 | -134.11 | -122.7 | 76.85 |
| 22Q3 (15) | 536.66 | 250.48 | -44.78 | -63.7 | 11.03 | -273.05 | -187.19 | -220.81 | 70.84 | 22.75 | 254.91 | -73.77 | 472.96 | 210.44 | -53.11 | 65.57 | -12.61 | -5.67 | 0.03 | -97.83 | 0 | 1.86 | -29.75 | -13.71 | 76.32 | 16.54 | 82.76 | 52.65 | 68.97 | 97.34 | 37.89 | 6.13 | 16.66 | 0.31 | -36.73 | -8.82 | 590.71 | 211.55 | -63.84 |
| 22Q2 (14) | -356.64 | -372.56 | -520.86 | -71.6 | -38.25 | 41.59 | 154.94 | 1156.89 | 172.54 | 6.41 | -69.52 | 138.78 | -428.24 | -641.66 | -1031.71 | 75.03 | 42.32 | -0.29 | 1.38 | 0 | 0 | 2.65 | 62.47 | -4.29 | 65.49 | 55.01 | 143.1 | 31.16 | 86.92 | -41.69 | 35.7 | 3.57 | 13.15 | 0.49 | 81.48 | 36.11 | -529.53 | -308.05 | -633.34 |
| 22Q1 (13) | 130.85 | 120.07 | -43.27 | -51.79 | -10.76 | 83.77 | -14.66 | -103.85 | -108.82 | 21.03 | 21.56 | 200.24 | 79.06 | 111.32 | 189.3 | 52.72 | -13.13 | -48.71 | 0 | 0 | -100.0 | 1.63 | 21.26 | -65.69 | 42.25 | -45.61 | 90.66 | 16.67 | -78.79 | -64.33 | 34.47 | 2.74 | -8.01 | 0.27 | -22.86 | -32.5 | 254.52 | 143.93 | -6.64 |
| 21Q4 (12) | -651.81 | -167.07 | -3268.53 | -46.76 | -227.03 | 51.31 | 380.96 | 159.35 | 446.67 | 17.3 | -80.05 | 132.64 | -698.57 | -169.26 | -505.45 | 60.69 | -12.69 | -0.56 | 0 | 0 | 100.0 | 1.34 | -37.65 | 0.62 | 77.68 | 86.02 | 16.74 | 78.61 | 194.64 | 64.77 | 33.55 | 3.29 | -28.63 | 0.35 | 2.94 | -25.53 | -579.34 | -135.47 | -2749.97 |
| 21Q3 (11) | 971.87 | 1046.88 | 2511.85 | 36.81 | 130.03 | 162.79 | -641.89 | -200.54 | -178.43 | 86.72 | 624.62 | 350.26 | 1008.68 | 2765.64 | 4811.26 | 69.51 | -7.63 | 27.17 | 0 | 0 | 0 | 2.15 | -22.09 | 32.22 | 41.76 | 55.01 | -33.08 | 26.68 | -50.07 | -60.86 | 32.48 | 2.95 | -26.32 | 0.34 | -5.56 | -17.07 | 1633.39 | 1545.15 | 4845.4 |
| 21Q2 (10) | 84.74 | -63.26 | -17.4 | -122.58 | 61.59 | -190.34 | -213.58 | -228.48 | -452.27 | -16.53 | 21.21 | -135.69 | -37.84 | 57.26 | -162.68 | 75.25 | -26.79 | 57.86 | 0 | -100.0 | -100.0 | 2.76 | -41.76 | 90.07 | 26.94 | 21.57 | -58.24 | 53.44 | 14.36 | -24.46 | 31.55 | -15.8 | -28.97 | 0.36 | -10.0 | -25.0 | 99.29 | -63.58 | 11.91 |
| 21Q1 (9) | 230.64 | 1291.94 | 155.64 | -319.17 | -232.36 | -1137.09 | 166.24 | 251.28 | -74.16 | -20.98 | 60.42 | -945.97 | -88.53 | 23.27 | 79.9 | 102.79 | 68.43 | 353.22 | 0.2 | 103.06 | 115.38 | 4.75 | 255.61 | 482.63 | 22.16 | -66.7 | 885.82 | 46.73 | -2.05 | 202.46 | 37.47 | -20.29 | -18.04 | 0.4 | -14.89 | -36.51 | 272.62 | 1441.14 | 140.64 |
| 20Q4 (8) | -19.35 | -152.0 | -105.45 | -96.03 | -63.82 | -279.57 | -109.89 | 52.33 | 53.38 | -53.0 | -375.18 | -10292.31 | -115.38 | -438.91 | -134.99 | 61.03 | 11.65 | 109.44 | -6.53 | 0 | -495.76 | 1.33 | -18.07 | 91.41 | 66.54 | 6.63 | -8.81 | 47.71 | -30.01 | -41.99 | 47.01 | 6.65 | 4.19 | 0.47 | 14.63 | -31.88 | -20.33 | -161.55 | -107.33 |
| 20Q3 (7) | 37.21 | -63.73 | -78.21 | -58.62 | -38.84 | -192.51 | -230.54 | -480.24 | -9.43 | 19.26 | -58.42 | -44.69 | -21.41 | -135.46 | -114.21 | 54.66 | 14.66 | 118.03 | 0 | -100.0 | 0 | 1.63 | 12.0 | 130.48 | 62.4 | -3.27 | 0.16 | 68.17 | -3.63 | 8.26 | 44.08 | -0.77 | -2.35 | 0.41 | -14.58 | -43.06 | 33.03 | -62.77 | -78.95 |
| 20Q2 (6) | 102.59 | 124.75 | -4.6 | -42.22 | -63.64 | -107.88 | 60.63 | -90.58 | 142.63 | 46.32 | 1767.74 | 410.13 | 60.37 | 113.71 | -30.79 | 47.67 | 110.19 | 76.36 | 1.3 | 200.0 | 0 | 1.45 | 78.54 | 61.04 | 64.51 | 2387.59 | 117.94 | 70.74 | 357.86 | 104.16 | 44.42 | -2.84 | -3.96 | 0.48 | -23.81 | -31.43 | 88.71 | 113.23 | -32.68 |
| 20Q1 (5) | -414.54 | -216.75 | -393.13 | -25.8 | -1.98 | 15.44 | 643.29 | 372.93 | 93.79 | 2.48 | 376.92 | -70.99 | -440.34 | -233.53 | -497.02 | 22.68 | -22.17 | -31.44 | -1.3 | -178.79 | 0 | 0.81 | 16.83 | -27.59 | -2.82 | -103.86 | -167.3 | 15.45 | -81.22 | 16.08 | 45.72 | 1.33 | -1.44 | 0.63 | -8.7 | -4.55 | -670.78 | -341.93 | -386.3 |
| 19Q4 (4) | 355.06 | 107.93 | 0.0 | -25.3 | -26.25 | 0.0 | -235.7 | -11.88 | 0.0 | 0.52 | -98.51 | 0.0 | 329.76 | 118.79 | 0.0 | 29.14 | 16.23 | 0.0 | 1.65 | 0 | 0.0 | 0.70 | -1.34 | 0.0 | 72.97 | 17.13 | 0.0 | 82.25 | 30.62 | 0.0 | 45.12 | -0.04 | 0.0 | 0.69 | -4.17 | 0.0 | 277.26 | 76.71 | 0.0 |
| 19Q3 (3) | 170.76 | 58.79 | 0.0 | -20.04 | 1.33 | 0.0 | -210.67 | -48.13 | 0.0 | 34.82 | 283.48 | 0.0 | 150.72 | 72.78 | 0.0 | 25.07 | -7.25 | 0.0 | 0 | 0 | 0.0 | 0.71 | -21.74 | 0.0 | 62.3 | 110.47 | 0.0 | 62.97 | 81.73 | 0.0 | 45.14 | -2.4 | 0.0 | 0.72 | 2.86 | 0.0 | 156.91 | 19.06 | 0.0 |
| 19Q2 (2) | 107.54 | -23.96 | 0.0 | -20.31 | 33.43 | 0.0 | -142.22 | -142.84 | 0.0 | 9.08 | 6.2 | 0.0 | 87.23 | -21.35 | 0.0 | 27.03 | -18.29 | 0.0 | 0 | 0 | 0.0 | 0.90 | -19.72 | 0.0 | 29.6 | 606.44 | 0.0 | 34.65 | 160.33 | 0.0 | 46.25 | -0.3 | 0.0 | 0.7 | 6.06 | 0.0 | 131.79 | -43.75 | 0.0 |
| 19Q1 (1) | 141.42 | 0.0 | 0.0 | -30.51 | 0.0 | 0.0 | 331.96 | 0.0 | 0.0 | 8.55 | 0.0 | 0.0 | 110.91 | 0.0 | 0.0 | 33.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 4.19 | 0.0 | 0.0 | 13.31 | 0.0 | 0.0 | 46.39 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 234.29 | 0.0 | 0.0 |
