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) | 1144.22 | 3.08 | -551.22 | 0 | -491.01 | 0 | -12.15 | 0 | 593.0 | 60.06 | 541.58 | -25.44 | 1.38 | 0 | 9.31 | -14.05 | 403.28 | -49.7 | 317.25 | -48.9 | 541.95 | 5.19 | 39.06 | -0.64 | 127.38 | 34.89 |
| 2022 (9) | 1110.01 | 35.81 | -739.52 | 0 | -624.59 | 0 | 125.97 | 151.89 | 370.49 | 13.5 | 726.4 | 2.45 | -6.37 | 0 | 10.83 | -12.96 | 801.76 | 29.06 | 620.9 | -2.84 | 515.21 | 2.08 | 39.31 | -3.03 | 94.44 | 36.84 |
| 2021 (8) | 817.34 | 8.89 | -490.92 | 0 | -58.71 | 0 | 50.01 | 0 | 326.42 | 131.26 | 709.06 | 14.22 | -17.7 | 0 | 12.44 | -4.42 | 621.24 | 78.13 | 639.08 | 131.61 | 504.7 | 6.19 | 40.54 | 8.6 | 69.01 | -27.5 |
| 2020 (7) | 750.61 | 3.81 | -609.46 | 0 | -219.95 | 0 | -27.66 | 0 | 141.15 | -20.36 | 620.77 | 9.27 | 3.74 | 0 | 13.01 | -5.34 | 348.76 | 48.24 | 275.93 | 63.76 | 475.26 | 1.36 | 37.33 | 4.36 | 95.19 | -11.37 |
| 2019 (6) | 723.03 | 41.56 | -545.79 | 0 | -64.99 | 0 | -17.72 | 0 | 177.24 | 0 | 568.1 | 37.27 | -4.84 | 0 | 13.75 | 23.29 | 235.26 | -11.72 | 168.5 | -33.3 | 468.9 | 16.39 | 35.77 | 48.92 | 107.41 | 42.89 |
| 2018 (5) | 510.75 | 0 | -1295.42 | 0 | 831.11 | 0 | 20.64 | 0 | -784.67 | 0 | 413.86 | 0 | -19.71 | 0 | 11.15 | 0 | 266.48 | 0 | 252.62 | 0 | 402.86 | 0 | 24.02 | 0 | 75.17 | 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) | 468.27 | 124.27 | -6.67 | -112.77 | 22.88 | 47.67 | -239.07 | -158.76 | -33.57 | -36.57 | -312.62 | -1532.59 | 355.5 | 468.07 | 24.18 | 119.69 | -17.73 | -40.92 | -0.33 | -73.68 | 89.59 | 7.45 | -21.02 | -34.73 | 118.15 | 3.59 | -40.25 | 93.92 | 7.02 | -40.29 | 136.32 | 0.3 | 2.77 | 9.74 | -0.31 | -1.42 | 195.13 | 118.16 | 16.6 |
| 23Q3 (19) | 208.8 | 30.86 | 12.15 | -146.22 | -1.32 | 13.64 | -92.39 | -107.57 | 68.26 | 17.2 | 73.39 | -50.01 | 62.58 | 310.36 | 270.95 | 145.49 | 18.45 | -17.19 | -0.19 | -145.24 | -104.96 | 9.44 | 4.7 | 1.32 | 114.05 | 21.18 | -51.84 | 87.76 | 13.39 | -49.75 | 135.91 | 0.6 | 4.79 | 9.77 | -0.1 | 0.1 | 89.44 | 24.6 | 50.91 |
| 23Q2 (18) | 159.56 | -48.12 | 6.18 | -144.31 | 2.44 | 17.71 | -44.51 | 61.31 | 54.92 | 9.92 | 467.41 | -78.44 | 15.25 | -90.45 | 160.78 | 122.83 | -20.02 | -29.85 | 0.42 | -71.62 | 129.79 | 9.01 | -23.18 | -17.41 | 94.12 | 22.3 | -54.32 | 77.4 | 33.06 | -51.59 | 135.1 | 0.36 | 5.79 | 9.78 | 0.0 | 0.0 | 71.78 | -52.72 | 42.05 |
| 23Q1 (17) | 307.58 | -38.7 | 13.16 | -147.92 | 31.36 | 17.52 | -115.05 | 35.72 | -106.22 | -2.7 | -20.54 | -105.65 | 159.66 | -44.23 | 72.7 | 153.57 | -24.2 | -11.25 | 1.48 | 146.69 | 126.33 | 11.73 | 2.75 | -2.09 | 76.96 | -61.08 | -52.24 | 58.17 | -63.02 | -54.93 | 134.62 | 1.49 | 7.58 | 9.78 | -1.01 | -1.11 | 151.84 | -9.27 | 47.54 |
| 22Q4 (16) | 501.76 | 169.5 | 52.43 | -215.49 | -27.28 | -506.66 | -178.99 | 38.51 | -13.26 | -2.24 | -106.51 | -217.89 | 286.27 | 1596.92 | -25.09 | 202.59 | 15.31 | 21.52 | -3.17 | -182.77 | 68.24 | 11.42 | 22.6 | 18.45 | 197.74 | -16.51 | 0.81 | 157.3 | -9.93 | -49.12 | 132.65 | 2.27 | 1.75 | 9.88 | 1.23 | -4.36 | 167.35 | 182.34 | 128.7 |
| 22Q3 (15) | 186.18 | 23.9 | 25.52 | -169.31 | 3.45 | 17.14 | -291.07 | -194.81 | -556.08 | 34.41 | -25.23 | -19.64 | 16.87 | 167.24 | 130.12 | 175.69 | 0.34 | -14.88 | 3.83 | 371.63 | 3091.67 | 9.31 | -14.66 | -32.01 | 236.83 | 14.93 | 28.53 | 174.65 | 9.24 | 23.2 | 129.7 | 1.56 | 0.96 | 9.76 | -0.2 | -4.03 | 59.27 | 17.29 | 12.05 |
| 22Q2 (14) | 150.27 | -44.71 | -17.57 | -175.36 | 2.22 | 10.98 | -98.73 | -76.97 | 44.1 | 46.02 | -3.68 | 3967.23 | -25.09 | -127.14 | -70.91 | 175.1 | 1.2 | -7.95 | -1.41 | 74.91 | 75.0 | 10.91 | -8.93 | -27.18 | 206.06 | 27.88 | 56.41 | 159.88 | 23.87 | 54.65 | 127.71 | 2.05 | 2.55 | 9.78 | -1.11 | -2.88 | 50.53 | -50.9 | -34.04 |
| 22Q1 (13) | 271.8 | -17.43 | 72.55 | -179.35 | -438.46 | -25.79 | -55.79 | 64.7 | -126.3 | 47.78 | 2414.74 | 637.35 | 92.45 | -75.81 | 518.81 | 173.03 | 3.78 | 18.76 | -5.62 | 43.69 | -155.45 | 11.98 | 24.3 | -1.74 | 161.13 | -17.85 | 47.7 | 129.07 | -58.25 | 52.26 | 125.14 | -4.01 | 3.14 | 9.89 | -4.26 | -0.8 | 102.92 | 40.65 | 41.17 |
| 21Q4 (12) | 329.18 | 121.92 | 17.05 | 52.99 | 125.93 | 126.5 | -158.04 | -347.63 | -7.53 | 1.9 | -95.56 | 150.94 | 382.17 | 782.45 | 370.42 | 166.72 | -19.22 | 3.09 | -9.98 | -8416.67 | -16533.33 | 9.64 | -29.63 | -11.25 | 196.15 | 6.45 | 74.42 | 309.16 | 118.09 | 207.81 | 130.37 | 1.48 | 10.39 | 10.33 | 1.57 | 8.28 | 73.17 | 38.33 | -40.65 |
| 21Q3 (11) | 148.33 | -18.64 | 9.99 | -204.33 | -3.73 | -64.08 | 63.82 | 136.13 | 415.0 | 42.82 | 3698.32 | 1929.91 | -56.0 | -281.47 | -642.11 | 206.4 | 8.5 | 34.12 | 0.12 | 102.13 | -97.18 | 13.70 | -8.6 | 9.67 | 184.26 | 39.87 | 101.58 | 141.76 | 37.13 | 111.17 | 128.47 | 3.16 | 6.24 | 10.17 | 0.99 | 9.35 | 52.90 | -30.95 | -22.58 |
| 21Q2 (10) | 182.31 | 15.74 | -8.87 | -196.99 | -38.16 | -34.14 | -176.62 | -183.26 | 8.76 | -1.19 | -118.36 | 94.25 | -14.68 | -198.26 | -127.59 | 190.23 | 30.56 | 13.34 | -5.64 | -156.36 | -276.0 | 14.99 | 22.89 | -3.96 | 131.74 | 20.76 | 56.33 | 103.38 | 21.95 | 49.01 | 124.53 | 2.64 | 5.01 | 10.07 | 1.0 | 8.75 | 76.61 | 5.08 | -24.47 |
| 21Q1 (9) | 157.52 | -43.99 | 17.13 | -142.58 | 28.7 | -3.24 | 212.13 | 244.34 | 50.62 | 6.48 | 273.73 | 820.0 | 14.94 | -81.61 | 512.71 | 145.7 | -9.91 | 6.1 | -2.2 | -3566.67 | -309.52 | 12.20 | 12.27 | -13.54 | 109.09 | -3.0 | 79.93 | 84.77 | -15.6 | 117.41 | 121.33 | 2.73 | 3.14 | 9.97 | 4.51 | 8.02 | 72.90 | -40.87 | -10.09 |
| 20Q4 (8) | 281.22 | 108.53 | -10.96 | -199.98 | -60.59 | -11.45 | -146.97 | -625.42 | -19.18 | -3.73 | -59.4 | 80.67 | 81.24 | 686.45 | -40.44 | 161.72 | 5.09 | -6.4 | -0.06 | -101.41 | -103.26 | 10.86 | -13.04 | -27.05 | 112.46 | 23.03 | 29.19 | 100.44 | 49.62 | 57.36 | 118.1 | -2.34 | 0.7 | 9.54 | 2.58 | 4.03 | 123.30 | 80.44 | -25.72 |
| 20Q3 (7) | 134.86 | -32.59 | 3.11 | -124.53 | 15.2 | 31.89 | -20.26 | 89.53 | -116.11 | -2.34 | 88.7 | -322.86 | 10.33 | -80.58 | 119.85 | 153.89 | -8.31 | -18.03 | 4.25 | 383.33 | 162.87 | 12.49 | -19.96 | -21.78 | 91.41 | 8.47 | 9.02 | 67.13 | -3.24 | 17.07 | 120.93 | 1.97 | 3.34 | 9.3 | 0.43 | 2.54 | 68.33 | -32.63 | -4.17 |
| 20Q2 (6) | 200.05 | 48.76 | 72.12 | -146.85 | -6.34 | -20.12 | -193.57 | -237.44 | -466.66 | -20.7 | -2200.0 | -977.12 | 53.2 | 1569.61 | 983.72 | 167.84 | 22.23 | 45.57 | -1.5 | -242.86 | -7400.0 | 15.61 | 10.64 | 22.82 | 84.27 | 38.99 | 103.4 | 69.38 | 77.94 | 157.92 | 118.59 | 0.81 | 1.13 | 9.26 | 0.33 | 1.76 | 101.43 | 25.1 | 33.74 |
| 20Q1 (5) | 134.48 | -57.42 | -16.04 | -138.1 | 23.03 | -125.36 | 140.84 | 214.21 | 523.71 | -0.9 | 95.34 | 50.55 | -3.62 | -102.65 | -103.66 | 137.32 | -20.52 | 48.79 | 1.05 | -42.93 | 950.0 | 14.10 | -5.28 | 35.81 | 60.63 | -30.35 | 164.41 | 38.99 | -38.92 | 90.85 | 117.64 | 0.31 | 0.26 | 9.23 | 0.65 | 9.62 | 81.08 | -51.15 | -26.0 |
| 19Q4 (4) | 315.84 | 141.49 | 0.0 | -179.43 | 1.86 | 0.0 | -123.32 | -198.08 | 0.0 | -19.3 | -1938.1 | 0.0 | 136.41 | 362.13 | 0.0 | 172.77 | -7.97 | 0.0 | 1.84 | 127.22 | 0.0 | 14.89 | -6.76 | 0.0 | 87.05 | 3.82 | 0.0 | 63.83 | 11.32 | 0.0 | 117.28 | 0.22 | 0.0 | 9.17 | 1.1 | 0.0 | 165.99 | 132.79 | 0.0 |
| 19Q3 (3) | 130.79 | 12.53 | 0.0 | -182.83 | -49.55 | 0.0 | 125.74 | 468.09 | 0.0 | 1.05 | -55.51 | 0.0 | -52.04 | -764.45 | 0.0 | 187.74 | 62.83 | 0.0 | -6.76 | -33700.0 | 0.0 | 15.97 | 25.68 | 0.0 | 83.85 | 102.39 | 0.0 | 57.34 | 113.16 | 0.0 | 117.02 | -0.2 | 0.0 | 9.07 | -0.33 | 0.0 | 71.30 | -5.98 | 0.0 |
| 19Q2 (2) | 116.23 | -27.43 | 0.0 | -122.25 | -99.49 | 0.0 | -34.16 | -2.77 | 0.0 | 2.36 | 229.67 | 0.0 | -6.02 | -106.09 | 0.0 | 115.3 | 24.93 | 0.0 | -0.02 | -120.0 | 0.0 | 12.71 | 22.34 | 0.0 | 41.43 | 80.68 | 0.0 | 26.9 | 31.67 | 0.0 | 117.26 | -0.07 | 0.0 | 9.1 | 8.08 | 0.0 | 75.84 | -30.78 | 0.0 |
| 19Q1 (1) | 160.17 | 0.0 | 0.0 | -61.28 | 0.0 | 0.0 | -33.24 | 0.0 | 0.0 | -1.82 | 0.0 | 0.0 | 98.89 | 0.0 | 0.0 | 92.29 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 10.39 | 0.0 | 0.0 | 22.93 | 0.0 | 0.0 | 20.43 | 0.0 | 0.0 | 117.34 | 0.0 | 0.0 | 8.42 | 0.0 | 0.0 | 109.56 | 0.0 | 0.0 |
