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) | 10.35 | -44.8 | 12.04 | 0 | -25.83 | 0 | -4.28 | 0 | 22.39 | 34.47 | 12.33 | 96.96 | 0.04 | 0 | 12.54 | 146.0 | -1.14 | 0 | 0.53 | -85.56 | 5.57 | -16.99 | 0.02 | 0.0 | 169.12 | -6.2 |
| 2022 (9) | 18.75 | 1559.29 | -2.1 | 0 | -14.85 | 0 | 5.1 | 367.89 | 16.65 | 0 | 6.26 | 66.93 | -0.92 | 0 | 5.10 | 42.44 | 1.31 | -64.69 | 3.67 | 100.55 | 6.71 | 3.71 | 0.02 | 0.0 | 180.29 | 1227.43 |
| 2021 (8) | 1.13 | -81.26 | -11.13 | 0 | 8.45 | 232.68 | 1.09 | -41.08 | -10.0 | 0 | 3.75 | -16.85 | 0.02 | 0 | 3.58 | -31.78 | 3.71 | 12266.67 | 1.83 | 0 | 6.47 | 5.03 | 0.02 | 0.0 | 13.58 | -90.74 |
| 2020 (7) | 6.03 | -0.17 | -9.85 | 0 | 2.54 | -82.52 | 1.85 | 0 | -3.82 | 0 | 4.51 | -67.34 | 0 | 0 | 5.25 | -58.51 | 0.03 | -99.63 | -2.07 | 0 | 6.16 | 13.44 | 0.02 | 0.0 | 146.72 | 167.93 |
| 2019 (6) | 6.04 | 0 | -13.93 | 0 | 14.53 | -37.4 | -0.82 | 0 | -7.89 | 0 | 13.81 | 3.6 | 0.24 | 0 | 12.65 | -13.36 | 8.02 | 158.71 | 5.58 | 176.24 | 5.43 | 20.4 | 0.02 | -83.33 | 54.76 | 0 |
| 2018 (5) | -2.93 | 0 | -28.85 | 0 | 23.21 | -11.75 | -1.53 | 0 | -31.78 | 0 | 13.33 | -31.99 | -0.38 | 0 | 14.60 | -40.92 | 3.1 | -28.9 | 2.02 | -45.41 | 4.51 | 27.04 | 0.12 | 9.09 | -44.06 | 0 |
| 2017 (4) | -1.56 | 0 | -17.08 | 0 | 26.3 | 24.29 | -2.64 | 0 | -18.64 | 0 | 19.6 | 111.21 | -0.16 | 0 | 24.71 | 101.01 | 4.36 | -7.23 | 3.7 | -3.39 | 3.55 | 2.6 | 0.11 | 0.0 | -21.20 | 0 |
| 2016 (3) | 4.8 | 203.8 | -20.42 | 0 | 21.16 | 269.28 | -0.67 | 0 | -15.62 | 0 | 9.28 | 169.77 | -6.64 | 0 | 12.29 | 154.69 | 4.7 | 9.3 | 3.83 | 18.94 | 3.46 | 26.74 | 0.11 | 120.0 | 64.86 | 146.32 |
| 2015 (2) | 1.58 | -61.37 | -11.02 | 0 | 5.73 | 102.47 | -1.78 | 0 | -9.44 | 0 | 3.44 | 24.19 | -5.9 | 0 | 4.83 | -0.95 | 4.3 | 0 | 3.22 | -64.02 | 2.73 | 33.82 | 0.05 | -37.5 | 26.33 | -28.73 |
| 2014 (1) | 4.09 | 0 | -2.96 | 0 | 2.83 | -43.74 | 1.42 | 0 | 1.13 | 0 | 2.77 | 102.19 | -1.47 | 0 | 4.87 | 63.21 | 0 | 0 | 8.95 | 0 | 2.04 | 21.43 | 0.08 | 60.0 | 36.95 | 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) | 2.95 | 268.75 | -51.24 | -2.1 | -158.33 | 63.73 | -4.24 | 21.77 | -200.47 | -4.34 | -1340.0 | -387.42 | 0.85 | -80.68 | 226.92 | 1.88 | -53.58 | -17.54 | 0.04 | 0 | 0 | 7.28 | -54.41 | -4.84 | -0.6 | -50.0 | -129.27 | 0.1 | -69.7 | 158.82 | 1.32 | -5.04 | -15.38 | 0.01 | 0.0 | 0 | 206.29 | 346.11 | -52.6 |
| 23Q3 (19) | 0.8 | -69.81 | -18.37 | 3.6 | -43.22 | 74.76 | -5.42 | 50.73 | 13.56 | 0.35 | 275.0 | 123.18 | 4.4 | -51.06 | 44.74 | 4.05 | 15.38 | 56.98 | 0 | 0 | 0 | 15.96 | -5.04 | 90.33 | -0.4 | 60.4 | -122.22 | 0.33 | 191.67 | -80.7 | 1.39 | -2.11 | -17.26 | 0.01 | 0 | 0 | 46.24 | -81.5 | 59.96 |
| 23Q2 (18) | 2.65 | -32.74 | 15.72 | 6.34 | 50.95 | 1143.14 | -11.0 | -112.77 | -80.92 | -0.2 | -122.22 | 86.75 | 8.99 | 10.44 | 221.07 | 3.51 | 21.45 | 777.5 | 0 | 0 | 100.0 | 16.81 | 52.46 | 1246.93 | -1.01 | -216.09 | -94.23 | -0.36 | -180.0 | -137.5 | 1.42 | -1.39 | -18.39 | 0 | 0 | 0 | 250.00 | 19.92 | 194.76 |
| 23Q1 (17) | 3.94 | -34.88 | -58.17 | 4.2 | 172.54 | 275.0 | -5.17 | -222.51 | 23.07 | -0.09 | -105.96 | -101.36 | 8.14 | 3030.77 | -22.77 | 2.89 | 26.75 | 186.14 | 0 | 0 | 0 | 11.03 | 44.16 | 229.15 | 0.87 | -57.56 | 2275.0 | 0.45 | 364.71 | -61.54 | 1.44 | -7.69 | -16.28 | 0 | 0 | 0 | 208.47 | -52.1 | -36.04 |
| 22Q4 (16) | 6.05 | 517.35 | 1916.67 | -5.79 | -381.07 | -32.49 | 4.22 | 167.3 | -2.54 | 1.51 | 200.0 | 786.36 | 0.26 | -91.45 | 106.39 | 2.28 | -11.63 | 280.0 | 0 | 0 | -100.0 | 7.65 | -8.81 | 281.27 | 2.05 | 1238.89 | 439.47 | -0.17 | -109.94 | -147.22 | 1.56 | -7.14 | -6.02 | 0 | 0 | 0 | 435.25 | 1405.62 | 2830.7 |
| 22Q3 (15) | 0.98 | -57.21 | 180.33 | 2.06 | 303.92 | 163.98 | -6.27 | -3.12 | -354.88 | -1.51 | 0.0 | -2616.67 | 3.04 | 8.57 | 168.47 | 2.58 | 545.0 | 76.71 | 0 | 100.0 | -100.0 | 8.39 | 572.05 | 38.57 | -0.18 | 65.38 | -129.03 | 1.71 | 78.12 | 256.25 | 1.68 | -3.45 | 3.7 | 0 | 0 | 0 | 28.91 | -65.92 | 149.76 |
| 22Q2 (14) | 2.29 | -75.69 | 252.67 | 0.51 | -54.46 | 130.54 | -6.08 | 9.52 | -1788.89 | -1.51 | -122.81 | -384.91 | 2.8 | -73.43 | 188.33 | 0.4 | -60.4 | -61.54 | -0.92 | 0 | 0 | 1.25 | -62.74 | -68.19 | -0.52 | -1200.0 | -143.7 | 0.96 | -17.95 | 2300.0 | 1.74 | 1.16 | 8.07 | 0 | 0 | 0 | 84.81 | -73.98 | 193.3 |
| 22Q1 (13) | 9.42 | 3040.0 | 165.35 | 1.12 | 125.63 | 159.89 | -6.72 | -255.2 | -620.93 | 6.62 | 3109.09 | 819.44 | 10.54 | 358.97 | 527.38 | 1.01 | 68.33 | 53.03 | 0 | -100.0 | 0 | 3.35 | 66.99 | 22.93 | -0.04 | -110.53 | -102.65 | 1.17 | 225.0 | 24.47 | 1.72 | 3.61 | 8.86 | 0 | 0 | 0 | 325.95 | 2094.74 | 131.38 |
| 21Q4 (12) | 0.3 | 124.59 | -88.14 | -4.37 | -35.71 | -85.17 | 4.33 | 76.02 | 351.04 | -0.22 | -466.67 | -146.81 | -4.07 | 8.33 | -2494.12 | 0.6 | -58.9 | -41.75 | 0.01 | 0.0 | 0 | 2.01 | -66.86 | -50.06 | 0.38 | -38.71 | -41.54 | 0.36 | -25.0 | 143.9 | 1.66 | 2.47 | 7.79 | 0 | 0 | 0 | 14.85 | 125.56 | -95.77 |
| 21Q3 (11) | -1.22 | 18.67 | 73.3 | -3.22 | -92.81 | -30.36 | 2.46 | 583.33 | 227.46 | 0.06 | -88.68 | 105.83 | -4.44 | -40.06 | 36.93 | 1.46 | 40.38 | 1116.67 | 0.01 | 0 | 0 | 6.05 | 54.3 | 894.22 | 0.62 | -47.9 | 21.57 | 0.48 | 1100.0 | 23.08 | 1.62 | 0.62 | 4.52 | 0 | 0 | 0 | -58.10 | 36.1 | 75.34 |
| 21Q2 (10) | -1.5 | -142.25 | -121.77 | -1.67 | 10.7 | -72.16 | 0.36 | -72.09 | 151.43 | 0.53 | -26.39 | -78.01 | -3.17 | -288.69 | -153.55 | 1.04 | 57.58 | 62.5 | 0 | 0 | 100.0 | 3.92 | 43.96 | -8.61 | 1.19 | -21.19 | 151.29 | 0.04 | -95.74 | 101.75 | 1.61 | 1.9 | 5.23 | 0 | 0 | -100.0 | -90.91 | -164.53 | 0 |
| 21Q1 (9) | 3.55 | 40.32 | 200.85 | -1.87 | 20.76 | 53.83 | 1.29 | 34.38 | -69.36 | 0.72 | 53.19 | 0 | 1.68 | 888.24 | 158.54 | 0.66 | -35.92 | -53.85 | 0 | 0 | 100.0 | 2.73 | -32.17 | -51.04 | 1.51 | 132.31 | 26.89 | 0.94 | 214.63 | 46.88 | 1.58 | 2.6 | 2.6 | 0 | 0 | -100.0 | 140.87 | -59.91 | 161.45 |
| 20Q4 (8) | 2.53 | 155.36 | -33.07 | -2.36 | 4.45 | -88.8 | 0.96 | 149.74 | -66.55 | 0.47 | 145.63 | 227.03 | 0.17 | 102.41 | -93.28 | 1.03 | 758.33 | -62.68 | 0 | 0 | -100.0 | 4.02 | 559.82 | -52.75 | 0.65 | 27.45 | -78.26 | -0.82 | -310.26 | -156.94 | 1.54 | -0.65 | 6.94 | 0 | 0 | -100.0 | 351.39 | 249.17 | 168.65 |
| 20Q3 (7) | -4.57 | -166.33 | -1169.44 | -2.47 | -154.64 | 58.9 | -1.93 | -175.71 | -133.33 | -1.03 | -142.74 | -328.89 | -7.04 | -218.92 | -10.52 | 0.12 | -81.25 | -96.34 | 0 | 100.0 | -100.0 | 0.61 | -85.82 | -94.72 | 0.51 | 121.98 | -74.75 | 0.39 | 117.03 | -69.77 | 1.55 | 1.31 | 5.44 | 0 | -100.0 | -100.0 | -235.57 | 0 | -1712.56 |
| 20Q2 (6) | 6.89 | 483.9 | 270.43 | -0.97 | 76.05 | 73.92 | -0.7 | -116.63 | -350.0 | 2.41 | 0 | 853.12 | 5.92 | 306.27 | 418.28 | 0.64 | -55.24 | -77.78 | -0.68 | -15.25 | -3300.0 | 4.29 | -22.89 | -62.81 | -2.32 | -294.96 | -218.37 | -2.29 | -457.81 | -224.46 | 1.53 | -0.65 | 17.69 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 20Q1 (5) | 1.18 | -68.78 | 55.26 | -4.05 | -224.0 | -38.23 | 4.21 | 46.69 | -24.69 | 0 | 100.0 | 100.0 | -2.87 | -213.44 | -32.26 | 1.43 | -48.19 | -70.76 | -0.59 | -326.92 | -6000.0 | 5.57 | -34.53 | -73.43 | 1.19 | -60.2 | 13.33 | 0.64 | -55.56 | -37.25 | 1.54 | 6.94 | 26.23 | 0.01 | 0.0 | 0.0 | 53.88 | -58.81 | 59.52 |
| 19Q4 (4) | 3.78 | 1150.0 | 0.0 | -1.25 | 79.2 | 0.0 | 2.87 | -50.43 | 0.0 | -0.37 | -182.22 | 0.0 | 2.53 | 139.72 | 0.0 | 2.76 | -15.85 | 0.0 | 0.26 | 2500.0 | 0.0 | 8.50 | -26.25 | 0.0 | 2.99 | 48.02 | 0.0 | 1.44 | 11.63 | 0.0 | 1.44 | -2.04 | 0.0 | 0.01 | 0.0 | 0.0 | 130.80 | 1106.4 | 0.0 |
| 19Q3 (3) | -0.36 | -119.35 | 0.0 | -6.01 | -61.56 | 0.0 | 5.79 | 1967.86 | 0.0 | 0.45 | 240.62 | 0.0 | -6.37 | -242.47 | 0.0 | 3.28 | 13.89 | 0.0 | 0.01 | 150.0 | 0.0 | 11.53 | -0.12 | 0.0 | 2.02 | 3.06 | 0.0 | 1.29 | -29.89 | 0.0 | 1.47 | 13.08 | 0.0 | 0.01 | 0.0 | 0.0 | -13.00 | -122.01 | 0.0 |
| 19Q2 (2) | 1.86 | 144.74 | 0.0 | -3.72 | -26.96 | 0.0 | 0.28 | -94.99 | 0.0 | -0.32 | 41.82 | 0.0 | -1.86 | 14.29 | 0.0 | 2.88 | -41.1 | 0.0 | -0.02 | -300.0 | 0.0 | 11.54 | -44.9 | 0.0 | 1.96 | 86.67 | 0.0 | 1.84 | 80.39 | 0.0 | 1.3 | 6.56 | 0.0 | 0.01 | 0.0 | 0.0 | 59.05 | 74.81 | 0.0 |
| 19Q1 (1) | 0.76 | 0.0 | 0.0 | -2.93 | 0.0 | 0.0 | 5.59 | 0.0 | 0.0 | -0.55 | 0.0 | 0.0 | -2.17 | 0.0 | 0.0 | 4.89 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 20.95 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 33.78 | 0.0 | 0.0 |
