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) | 318.18 | 32.32 | -44.08 | 0 | -249.29 | 0 | 2.04 | 0 | 274.1 | -6.81 | 54.84 | -18.73 | -8.98 | 0 | 2.22 | -11.86 | 102.16 | -3.59 | 106.24 | -15.98 | 130.86 | -13.65 | 1.32 | 12.82 | 133.45 | 54.94 |
| 2022 (9) | 240.46 | 90.4 | 53.67 | 0 | -217.09 | 0 | -9.49 | 0 | 294.13 | 204.64 | 67.48 | -17.6 | -0.18 | 0 | 2.52 | -26.1 | 105.96 | 327.95 | 126.45 | -12.42 | 151.55 | -6.88 | 1.17 | -76.69 | 86.13 | 112.9 |
| 2021 (8) | 126.29 | -37.97 | -29.74 | 0 | -127.44 | 0 | -19.45 | 0 | 96.55 | -25.04 | 81.89 | 3.53 | -0.97 | 0 | 3.41 | 7.87 | 24.76 | 0 | 144.39 | 198.33 | 162.74 | 0.91 | 5.02 | 3.72 | 40.46 | -57.37 |
| 2020 (7) | 203.58 | -16.94 | -74.78 | 0 | -168.1 | 0 | 11.29 | 0 | 128.8 | 34.71 | 79.1 | -36.28 | 0.8 | 0 | 3.16 | -20.17 | -21.11 | 0 | 48.4 | -59.08 | 161.27 | 5.92 | 4.84 | -3.78 | 94.90 | 6.71 |
| 2019 (6) | 245.09 | 132.47 | -149.48 | 0 | -29.68 | 0 | -6.23 | 0 | 95.61 | 149.24 | 124.14 | -13.73 | -0.96 | 0 | 3.96 | -19.2 | 139.5 | 1.02 | 118.29 | 10.46 | 152.26 | 54.59 | 5.03 | -28.14 | 88.94 | 79.32 |
| 2018 (5) | 105.43 | -37.28 | -67.07 | 0 | -62.29 | 0 | 2.21 | 0 | 38.36 | -37.53 | 143.9 | -16.57 | -7.25 | 0 | 4.91 | -20.75 | 138.09 | -19.09 | 107.09 | -17.13 | 98.49 | 10.71 | 7.0 | 1.45 | 49.60 | -33.59 |
| 2017 (4) | 168.09 | 7.02 | -106.68 | 0 | -121.55 | 0 | -7.64 | 0 | 61.41 | 229.45 | 172.48 | 16.12 | 0.1 | 0 | 6.19 | 14.56 | 170.68 | -4.03 | 129.22 | -1.03 | 88.96 | 5.55 | 6.9 | 89.04 | 74.68 | 3.89 |
| 2016 (3) | 157.06 | -28.75 | -138.42 | 0 | -37.0 | 0 | 4.61 | 0 | 18.64 | -85.18 | 148.54 | 2.12 | -0.16 | 0 | 5.40 | -0.04 | 177.85 | 43.97 | 130.57 | 37.0 | 84.28 | 5.87 | 3.65 | -6.65 | 71.88 | -41.69 |
| 2015 (2) | 220.44 | 60.23 | -94.63 | 0 | -72.7 | 0 | -7.74 | 0 | 125.81 | 89.56 | 145.45 | 47.41 | 0.01 | 0 | 5.41 | 33.66 | 123.53 | 55.95 | 95.31 | 10.62 | 79.61 | 10.16 | 3.91 | -7.78 | 123.27 | 45.75 |
| 2014 (1) | 137.58 | -3.46 | -71.21 | 0 | 14.93 | 0 | 18.96 | 0 | 66.37 | -38.89 | 98.67 | 79.04 | -5.59 | 0 | 4.04 | 66.34 | 79.21 | -21.57 | 86.16 | -18.86 | 72.27 | -2.78 | 4.24 | 0.71 | 84.58 | 9.64 |
| 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) | 76.35 | -33.48 | -59.08 | -2.71 | 50.73 | 13.42 | -111.39 | -837.63 | 46.9 | 6.89 | 195.03 | -23.19 | 73.64 | -32.61 | -59.86 | 6.32 | -68.73 | -53.12 | -7.88 | -2714.29 | -2088.89 | 1.04 | -70.05 | -51.54 | 48.72 | 220.11 | 139.18 | 0.42 | -99.31 | 101.51 | 28.39 | -16.38 | -23.6 | 0.34 | 0.0 | 17.24 | 261.92 | 117.06 | -86.5 |
| 23Q3 (19) | 114.78 | 155.63 | 21.37 | -5.5 | 54.84 | -175.03 | -11.88 | 75.37 | 80.39 | -7.25 | -409.83 | -186.21 | 109.28 | 233.99 | 7.24 | 20.21 | 35.37 | 21.67 | -0.28 | 33.33 | 0 | 3.47 | 46.51 | 43.96 | 15.22 | -15.11 | -57.68 | 60.83 | 73.45 | 6.2 | 33.95 | 0.89 | -10.61 | 0.34 | 0.0 | 17.24 | 120.67 | 85.6 | 21.92 |
| 23Q2 (18) | 44.9 | -45.34 | 65.32 | -12.18 | 48.59 | -130.22 | -48.24 | 37.99 | -406.87 | 2.34 | 3242.86 | 178.26 | 32.72 | -44.02 | -51.5 | 14.93 | 11.58 | -13.75 | -0.42 | -5.0 | -333.33 | 2.37 | 13.83 | -6.58 | 17.93 | -11.63 | -24.98 | 35.07 | 253.88 | -30.71 | 33.65 | -3.5 | -12.76 | 0.34 | 13.33 | 17.24 | 65.02 | -64.32 | 114.17 |
| 23Q1 (17) | 82.14 | -55.98 | 221.03 | -23.69 | -656.87 | -358.06 | -77.79 | 62.92 | -307.27 | 0.07 | -99.22 | 100.29 | 58.45 | -68.14 | 199.59 | 13.38 | -0.74 | -33.37 | -0.4 | -11.11 | 0 | 2.08 | -2.97 | -30.37 | 20.29 | -0.39 | -21.14 | 9.91 | 135.61 | -78.64 | 34.87 | -6.16 | -7.87 | 0.3 | 3.45 | 3.45 | 182.21 | -90.61 | 326.94 |
| 22Q4 (16) | 186.59 | 97.3 | 546.76 | -3.13 | -142.7 | -43.58 | -209.77 | -246.33 | -161.69 | 8.97 | 6.66 | 63.69 | 183.46 | 80.04 | 587.89 | 13.48 | -18.84 | -37.42 | -0.36 | 0 | -33.33 | 2.14 | -11.03 | -41.85 | 20.37 | -43.35 | 466.37 | -27.83 | -148.59 | -245.48 | 37.16 | -2.16 | -9.1 | 0.29 | 0.0 | -76.61 | 1939.60 | 1859.7 | 4017.88 |
| 22Q3 (15) | 94.57 | 248.2 | 83.77 | 7.33 | -81.81 | 49.59 | -60.57 | -485.31 | -78.15 | 8.41 | 381.27 | 274.12 | 101.9 | 51.05 | 80.8 | 16.61 | -4.04 | -35.79 | 0 | -100.0 | 100.0 | 2.41 | -4.93 | -57.52 | 35.96 | 50.46 | 205.8 | 57.28 | 13.18 | 124.1 | 37.98 | -1.53 | -10.55 | 0.29 | 0.0 | -76.61 | 98.97 | 226.04 | 33.21 |
| 22Q2 (14) | 27.16 | 140.02 | -42.42 | 40.3 | 339.0 | 320.94 | 15.72 | -58.11 | 147.64 | -2.99 | 87.48 | -121.48 | 67.46 | 214.94 | 133.18 | 17.31 | -13.79 | 20.54 | 0.18 | 0 | 0 | 2.53 | -15.15 | 14.48 | 23.9 | -7.11 | -21.72 | 50.61 | 9.1 | 37.01 | 38.57 | 1.9 | -2.28 | 0.29 | 0.0 | -76.61 | 30.36 | 137.81 | -50.03 |
| 22Q1 (13) | -67.87 | -335.25 | -5603.36 | 9.18 | 521.1 | 164.56 | 37.53 | 146.82 | 90.41 | -23.89 | -535.95 | -27.41 | -58.69 | -320.06 | -280.86 | 20.08 | -6.78 | -0.25 | 0 | 100.0 | 100.0 | 2.99 | -18.98 | 5.14 | 25.73 | 562.77 | -23.81 | 46.39 | 142.5 | -26.08 | 37.85 | -7.41 | -5.21 | 0.29 | -76.61 | -77.69 | -80.29 | -270.46 | -6916.36 |
| 21Q4 (12) | 28.85 | -43.94 | 374.51 | -2.18 | -144.49 | -116.98 | -80.16 | -135.76 | -49.89 | 5.48 | 213.46 | 37.34 | 26.67 | -52.68 | 40.96 | 21.54 | -16.74 | 52.55 | -0.27 | 22.86 | -118.62 | 3.68 | -35.01 | 77.4 | -5.56 | 83.64 | -123.8 | 19.13 | -25.16 | 128.28 | 40.88 | -3.72 | 2.17 | 1.24 | 0.0 | -2.36 | 47.10 | -36.61 | 284.72 |
| 21Q3 (11) | 51.46 | 9.09 | -53.66 | 4.9 | 126.86 | 116.67 | -34.0 | -3.03 | 79.61 | -4.83 | -257.78 | -374.43 | 56.36 | 94.82 | -30.98 | 25.87 | 80.15 | 34.04 | -0.35 | 0 | 0 | 5.67 | 156.22 | 73.64 | -33.99 | -211.33 | -268.26 | 25.56 | -30.81 | -23.52 | 42.46 | 7.58 | 2.39 | 1.24 | 0.0 | 2.48 | 74.30 | 22.31 | -49.08 |
| 21Q2 (10) | 47.17 | 4063.87 | 70.97 | -18.24 | -28.27 | 61.75 | -33.0 | -267.43 | -146.45 | -1.35 | 92.8 | -193.1 | 28.93 | 287.74 | 243.93 | 14.36 | -28.66 | -25.94 | 0 | 100.0 | 100.0 | 2.21 | -22.07 | -27.64 | 30.53 | -9.59 | 244.62 | 36.94 | -41.14 | 802.28 | 39.47 | -1.15 | 0.18 | 1.24 | -4.62 | 5.98 | 60.75 | 5408.47 | -22.26 |
| 21Q1 (9) | -1.19 | -119.57 | -102.02 | -14.22 | -210.75 | -35.04 | 19.71 | 136.85 | 204.12 | -18.75 | -569.92 | -557.32 | -15.41 | -181.45 | -131.88 | 20.13 | 42.56 | -23.43 | -0.35 | -124.14 | 0 | 2.84 | 36.71 | -35.79 | 33.77 | 44.56 | 339.0 | 62.76 | 648.93 | 429.17 | 39.93 | -0.2 | -1.14 | 1.3 | 2.36 | 9.24 | -1.14 | -109.35 | -101.04 |
| 20Q4 (8) | 6.08 | -94.52 | -93.57 | 12.84 | 143.69 | 212.63 | -53.48 | 67.93 | -90.25 | 3.99 | 126.7 | -74.59 | 18.92 | -76.83 | -77.26 | 14.12 | -26.84 | -54.35 | 1.45 | 0 | 345.76 | 2.08 | -36.38 | -46.93 | 23.36 | 353.09 | -35.47 | 8.38 | -74.93 | 72.43 | 40.01 | -3.52 | -0.25 | 1.27 | 4.96 | 3.25 | 12.24 | -91.61 | -94.02 |
| 20Q3 (7) | 111.05 | 302.5 | 57.41 | -29.39 | 38.37 | -157.36 | -166.74 | -334.71 | -303.44 | 1.76 | 21.38 | 107.6 | 81.66 | 506.27 | 38.1 | 19.3 | -0.46 | -34.31 | 0 | 100.0 | -100.0 | 3.26 | 6.77 | -14.85 | -9.23 | 56.28 | -129.32 | 33.42 | 735.36 | -23.87 | 41.47 | 5.25 | 4.38 | 1.21 | 3.42 | -2.42 | 145.93 | 86.76 | 75.55 |
| 20Q2 (6) | 27.59 | -53.13 | -26.91 | -47.69 | -352.9 | 48.83 | 71.04 | 475.28 | 1148.51 | 1.45 | -64.63 | -80.54 | -20.1 | -141.59 | 63.75 | 19.39 | -26.25 | -34.25 | -0.65 | 0 | 74.21 | 3.06 | -30.85 | -16.13 | -21.11 | -49.4 | -156.35 | -5.26 | -144.35 | -113.04 | 39.4 | -2.45 | 6.92 | 1.17 | -1.68 | -8.59 | 78.14 | -29.06 | 62.4 |
| 20Q1 (5) | 58.86 | -37.79 | 39.51 | -10.53 | 7.63 | 68.53 | -18.93 | 32.66 | -155.56 | 4.1 | -73.89 | 165.92 | 48.33 | -41.92 | 453.61 | 26.29 | -15.0 | -23.46 | 0 | 100.0 | 100.0 | 4.42 | 13.0 | -1.35 | -14.13 | -139.03 | -141.12 | 11.86 | 144.03 | -59.37 | 40.39 | 0.7 | 13.55 | 1.19 | -3.25 | -7.03 | 110.14 | -46.22 | 72.41 |
| 19Q4 (4) | 94.61 | 34.1 | 0.0 | -11.4 | 0.18 | 0.0 | -28.11 | 31.99 | 0.0 | 15.7 | 167.82 | 0.0 | 83.21 | 40.72 | 0.0 | 30.93 | 5.28 | 0.0 | -0.59 | -118.55 | 0.0 | 3.91 | 2.07 | 0.0 | 36.2 | 14.99 | 0.0 | 4.86 | -88.93 | 0.0 | 40.11 | 0.96 | 0.0 | 1.23 | -0.81 | 0.0 | 204.78 | 146.35 | 0.0 |
| 19Q3 (3) | 70.55 | 86.89 | 0.0 | -11.42 | 87.75 | 0.0 | -41.33 | -826.36 | 0.0 | -23.15 | -410.74 | 0.0 | 59.13 | 206.64 | 0.0 | 29.38 | -0.37 | 0.0 | 3.18 | 226.19 | 0.0 | 3.83 | 5.16 | 0.0 | 31.48 | -15.96 | 0.0 | 43.9 | 8.85 | 0.0 | 39.73 | 7.82 | 0.0 | 1.24 | -3.12 | 0.0 | 83.13 | 72.77 | 0.0 |
| 19Q2 (2) | 37.75 | -10.52 | 0.0 | -93.2 | -178.54 | 0.0 | 5.69 | -83.3 | 0.0 | 7.45 | 219.77 | 0.0 | -55.45 | -735.17 | 0.0 | 29.49 | -14.15 | 0.0 | -2.52 | -142.31 | 0.0 | 3.65 | -18.67 | 0.0 | 37.46 | 9.02 | 0.0 | 40.33 | 38.16 | 0.0 | 36.85 | 3.6 | 0.0 | 1.28 | 0.0 | 0.0 | 48.11 | -24.69 | 0.0 |
| 19Q1 (1) | 42.19 | 0.0 | 0.0 | -33.46 | 0.0 | 0.0 | 34.07 | 0.0 | 0.0 | -6.22 | 0.0 | 0.0 | 8.73 | 0.0 | 0.0 | 34.35 | 0.0 | 0.0 | -1.04 | 0.0 | 0.0 | 4.48 | 0.0 | 0.0 | 34.36 | 0.0 | 0.0 | 29.19 | 0.0 | 0.0 | 35.57 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 63.89 | 0.0 | 0.0 |
