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) | 6.17 | -34.85 | -3.97 | 0 | -4.21 | 0 | 0.43 | 0 | 2.2 | -78.78 | 2.04 | 34.21 | -0.04 | 0 | 2.43 | 47.29 | -0.12 | 0 | 0.27 | -94.29 | 3.59 | -11.79 | 0.02 | -33.33 | 159.02 | 48.27 |
| 2022 (9) | 9.47 | 2267.5 | 0.9 | 0 | -5.72 | 0 | -0.13 | 0 | 10.37 | 0 | 1.52 | -31.53 | 0.45 | 2150.0 | 1.65 | -24.58 | -2.43 | 0 | 4.73 | 0 | 4.07 | -0.97 | 0.03 | -40.0 | 107.25 | 192.25 |
| 2021 (8) | 0.4 | -89.8 | -3.06 | 0 | 3.42 | 0 | 0.34 | -5.56 | -2.66 | 0 | 2.22 | 32.93 | 0.02 | 0 | 2.19 | 20.5 | -3.66 | 0 | -3.07 | 0 | 4.11 | 20.53 | 0.05 | -16.67 | 36.70 | -52.91 |
| 2020 (7) | 3.92 | -73.1 | -0.56 | 0 | -3.79 | 0 | 0.36 | 1100.0 | 3.36 | 64.71 | 1.67 | -32.39 | -0.94 | 0 | 1.81 | -25.52 | 2.21 | -23.79 | 1.56 | -38.1 | 3.41 | -19.58 | 0.06 | -33.33 | 77.93 | -63.36 |
| 2019 (6) | 14.57 | 116.82 | -12.53 | 0 | -1.01 | 0 | 0.03 | 0 | 2.04 | 0 | 2.47 | -38.56 | -7.71 | 0 | 2.44 | -35.7 | 2.9 | 326.47 | 2.52 | 0 | 4.24 | -7.22 | 0.09 | -30.77 | 212.70 | 44.02 |
| 2018 (5) | 6.72 | 90.91 | -9.82 | 0 | 4.88 | -26.84 | -0.21 | 0 | -3.1 | 0 | 4.02 | -4.51 | -2.74 | 0 | 3.79 | -9.83 | 0.68 | 0 | -0.15 | 0 | 4.57 | 2.7 | 0.13 | -18.75 | 147.69 | 95.1 |
| 2017 (4) | 3.52 | -83.09 | -10.91 | 0 | 6.67 | 0 | 2.26 | -63.61 | -7.39 | 0 | 4.21 | 20.63 | -5.64 | 0 | 4.20 | 32.76 | -0.46 | 0 | 0.04 | -98.58 | 4.45 | -3.26 | 0.16 | -5.88 | 75.70 | -72.4 |
| 2016 (3) | 20.82 | 149.04 | -2.84 | 0 | -16.8 | 0 | 6.21 | 4335.71 | 17.98 | 817.35 | 3.49 | -45.21 | 0.13 | 0 | 3.16 | -45.53 | 3.41 | 0 | 2.82 | 0 | 4.6 | -10.85 | 0.17 | -15.0 | 274.31 | 45.03 |
| 2015 (2) | 8.36 | 0 | -6.4 | 0 | -3.36 | 0 | 0.14 | 0 | 1.96 | 0 | 6.37 | -35.72 | -0.19 | 0 | 5.81 | -28.98 | -0.63 | 0 | -0.94 | 0 | 5.16 | 22.57 | 0.2 | 5.26 | 189.14 | 0 |
| 2014 (1) | -1.61 | 0 | -10.6 | 0 | 13.61 | 302.66 | -1.15 | 0 | -12.21 | 0 | 9.91 | 90.21 | -0.52 | 0 | 8.18 | 103.79 | -2.16 | 0 | -3.32 | 0 | 4.21 | 15.66 | 0.19 | 26.67 | -149.07 | 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) | 0.13 | -64.86 | -94.14 | -0.73 | 23.16 | -166.36 | -2.06 | -16.38 | 2.83 | 1.02 | 196.23 | 920.0 | -0.6 | -3.45 | -118.07 | 0.58 | 38.1 | 38.1 | -0.01 | 0 | -103.33 | 3.90 | 35.31 | 32.62 | -0.51 | 55.26 | 67.31 | -0.08 | 92.31 | 94.59 | 0.83 | -4.6 | -17.82 | 0 | 0 | 0 | 17.33 | 0 | 0 |
| 23Q3 (19) | 0.37 | -96.1 | -91.19 | -0.95 | -352.38 | -14.46 | -1.77 | 53.3 | 64.24 | -1.06 | -2220.0 | -715.38 | -0.58 | -106.25 | -117.21 | 0.42 | 0.0 | 121.05 | 0 | -100.0 | 100.0 | 2.88 | 147.84 | 195.39 | -1.14 | -167.06 | -15.15 | -1.04 | -161.18 | -316.0 | 0.87 | -4.4 | -10.31 | 0 | 0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (18) | 9.49 | 348.43 | 31.81 | -0.21 | 89.86 | -115.56 | -3.79 | -210.82 | -56.61 | 0.05 | -88.1 | 141.67 | 9.28 | 257.56 | 8.54 | 0.42 | -32.26 | 23.53 | 0.55 | 196.49 | 19.57 | 1.16 | -65.37 | 34.0 | 1.7 | 1100.0 | -13.27 | 1.7 | 631.25 | -19.43 | 0.91 | -7.14 | -11.65 | 0 | 0 | -100.0 | 363.60 | 162.82 | 59.08 |
| 23Q1 (17) | -3.82 | -272.07 | 7.95 | -2.07 | -288.18 | -191.55 | 3.42 | 261.32 | -9.28 | 0.42 | 320.0 | 1300.0 | -5.89 | -277.41 | -21.19 | 0.62 | 47.62 | 6.9 | -0.57 | -290.0 | -2750.0 | 3.36 | 14.19 | 11.7 | -0.17 | 89.1 | 90.76 | -0.32 | 78.38 | -107.34 | 0.98 | -2.97 | -7.55 | 0 | 0 | -100.0 | -578.79 | 0 | -657.31 |
| 22Q4 (16) | 2.22 | -47.14 | 201.37 | 1.1 | 232.53 | 145.08 | -2.12 | 57.17 | -177.37 | 0.1 | 176.92 | 133.33 | 3.32 | -1.48 | 171.71 | 0.42 | 121.05 | -42.47 | 0.3 | 200.0 | 700.0 | 2.94 | 201.39 | -31.47 | -1.56 | -57.58 | -0.65 | -1.48 | -492.0 | -72.09 | 1.01 | 4.12 | -3.81 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (15) | 4.2 | -41.67 | 40.94 | -0.83 | -161.48 | -167.74 | -4.95 | -104.55 | -54.21 | -0.13 | -8.33 | -85.71 | 3.37 | -60.58 | 26.22 | 0.19 | -44.12 | 850.0 | -0.3 | -165.22 | -1100.0 | 0.98 | 12.42 | 897.33 | -0.99 | -150.51 | 40.36 | -0.25 | -111.85 | 82.99 | 0.97 | -5.83 | -5.83 | 0.01 | 0.0 | 0.0 | 575.34 | 151.71 | 0 |
| 22Q2 (14) | 7.2 | 273.49 | 63.27 | 1.35 | 290.14 | 2028.57 | -2.42 | -164.19 | -66.9 | -0.12 | -500.0 | -127.27 | 8.55 | 275.93 | 97.0 | 0.34 | -41.38 | -57.5 | 0.46 | 2400.0 | 187.5 | 0.87 | -71.13 | -58.03 | 1.96 | 206.52 | 9900.0 | 2.11 | -51.61 | 655.26 | 1.03 | -2.83 | 1.98 | 0.01 | 0.0 | 0.0 | 228.57 | 399.07 | -66.83 |
| 22Q1 (13) | -4.15 | -89.5 | 13.54 | -0.71 | 70.9 | -195.83 | 3.77 | 37.59 | -29.53 | 0.03 | 110.0 | -88.46 | -4.86 | -4.97 | 3.57 | 0.58 | -20.55 | -14.71 | -0.02 | 60.0 | 83.33 | 3.01 | -29.94 | 12.49 | -1.84 | -18.71 | -338.1 | 4.36 | 606.98 | 1311.11 | 1.06 | 0.95 | 3.92 | 0.01 | 0.0 | 0.0 | -76.43 | 93.02 | 89.33 |
| 21Q4 (12) | -2.19 | -173.49 | 70.24 | -2.44 | -687.1 | -180.79 | 2.74 | 185.36 | 394.62 | -0.3 | -328.57 | -190.91 | -4.63 | -273.41 | -6.68 | 0.73 | 3550.0 | 82.5 | -0.05 | -266.67 | -122.73 | 4.29 | 4286.01 | 103.64 | -1.55 | 6.63 | -1509.09 | -0.86 | 41.5 | -4400.0 | 1.05 | 1.94 | 22.09 | 0.01 | 0.0 | 0.0 | -1095.00 | 0 | -32.41 |
| 21Q3 (11) | 2.98 | -32.43 | -55.79 | -0.31 | -342.86 | 73.95 | -3.21 | -121.38 | 34.89 | -0.07 | -115.91 | 78.12 | 2.67 | -38.48 | -51.89 | 0.02 | -97.5 | -92.86 | 0.03 | -81.25 | 103.19 | 0.10 | -95.27 | -93.85 | -1.66 | -8200.0 | -144.12 | -1.47 | -286.84 | -126.15 | 1.03 | 1.98 | 28.75 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (10) | 4.41 | 191.88 | -14.86 | -0.07 | 70.83 | -113.21 | -1.45 | -127.1 | -752.94 | 0.44 | 69.23 | 7.32 | 4.34 | 186.11 | -23.99 | 0.8 | 17.65 | 220.0 | 0.16 | 233.33 | 900.0 | 2.07 | -22.62 | 209.33 | -0.02 | 95.24 | -100.57 | -0.38 | -5.56 | -113.87 | 1.01 | -0.98 | 18.82 | 0.01 | 0.0 | 0.0 | 689.06 | 196.18 | 378.89 |
| 21Q1 (9) | -4.8 | 34.78 | -661.9 | -0.24 | -107.95 | 91.78 | 5.35 | 675.27 | 139.91 | 0.26 | -21.21 | -29.73 | -5.04 | -16.13 | -41.97 | 0.68 | 70.0 | -6.85 | -0.12 | -154.55 | 40.0 | 2.67 | 26.83 | -33.65 | -0.42 | -481.82 | 43.24 | -0.36 | -1900.0 | 34.55 | 1.02 | 18.6 | 14.61 | 0.01 | 0.0 | 0.0 | -716.42 | 13.37 | -298.01 |
| 20Q4 (8) | -7.36 | -209.2 | -698.37 | 3.02 | 353.78 | 136.92 | -0.93 | 81.14 | -114.26 | 0.33 | 203.12 | 175.0 | -4.34 | -178.2 | 37.55 | 0.4 | 42.86 | -52.94 | 0.22 | 123.4 | 104.32 | 2.11 | 32.4 | -51.8 | 0.11 | 116.18 | 132.35 | 0.02 | 103.08 | 104.0 | 0.86 | 7.5 | -9.47 | 0.01 | 0.0 | -66.67 | -826.97 | -119.63 | -422.72 |
| 20Q3 (7) | 6.74 | 30.12 | 67500.0 | -1.19 | -324.53 | -181.51 | -4.93 | -2800.0 | -0.82 | -0.32 | -178.05 | -210.34 | 5.55 | -2.8 | 282.76 | 0.28 | 12.0 | -62.67 | -0.94 | -4600.0 | -435.71 | 1.59 | 138.07 | -60.33 | -0.68 | -119.32 | -1600.0 | -0.65 | -123.72 | -1725.0 | 0.8 | -5.88 | -23.81 | 0.01 | 0.0 | -50.0 | 4212.50 | 2827.61 | 467687.5 |
| 20Q2 (6) | 5.18 | 922.22 | -56.47 | 0.53 | 118.15 | 111.37 | -0.17 | -107.62 | 66.0 | 0.41 | 10.81 | 51.85 | 5.71 | 260.85 | -21.13 | 0.25 | -65.75 | -30.56 | -0.02 | 90.0 | 99.31 | 0.67 | -83.4 | -27.38 | 3.52 | 575.68 | 22.22 | 2.74 | 598.18 | 7.87 | 0.85 | -4.49 | -22.73 | 0.01 | 0.0 | -50.0 | 143.89 | 179.94 | -55.75 |
| 20Q1 (5) | -0.63 | -151.22 | -143.45 | -2.92 | 64.3 | -151.72 | 2.23 | -65.8 | 203.72 | 0.37 | 184.09 | 511.11 | -3.55 | 48.92 | -1324.14 | 0.73 | -14.12 | 40.38 | -0.2 | 96.07 | -900.0 | 4.03 | -7.86 | 87.49 | -0.74 | -117.65 | -285.0 | -0.55 | -10.0 | -225.0 | 0.89 | -6.32 | -21.24 | 0.01 | -66.67 | -50.0 | -180.00 | -170.24 | -297.38 |
| 19Q4 (4) | 1.23 | 12400.0 | 0.0 | -8.18 | -660.27 | 0.0 | 6.52 | 233.33 | 0.0 | -0.44 | -251.72 | 0.0 | -6.95 | -579.31 | 0.0 | 0.85 | 13.33 | 0.0 | -5.09 | -1917.86 | 0.0 | 4.37 | 8.96 | 0.0 | -0.34 | -750.0 | 0.0 | -0.5 | -1350.0 | 0.0 | 0.95 | -9.52 | 0.0 | 0.03 | 50.0 | 0.0 | 256.25 | 28543.75 | 0.0 |
| 19Q3 (3) | -0.01 | -100.08 | 0.0 | 1.46 | 131.33 | 0.0 | -4.89 | -878.0 | 0.0 | 0.29 | 7.41 | 0.0 | 1.45 | -79.97 | 0.0 | 0.75 | 108.33 | 0.0 | 0.28 | 109.72 | 0.0 | 4.01 | 335.84 | 0.0 | -0.04 | -101.39 | 0.0 | 0.04 | -98.43 | 0.0 | 1.05 | -4.55 | 0.0 | 0.02 | 0.0 | 0.0 | -0.90 | -100.28 | 0.0 |
| 19Q2 (2) | 11.9 | 720.69 | 0.0 | -4.66 | -301.72 | 0.0 | -0.5 | 76.74 | 0.0 | 0.27 | 400.0 | 0.0 | 7.24 | 2396.55 | 0.0 | 0.36 | -30.77 | 0.0 | -2.88 | -14300.0 | 0.0 | 0.92 | -57.15 | 0.0 | 2.88 | 620.0 | 0.0 | 2.54 | 477.27 | 0.0 | 1.1 | -2.65 | 0.0 | 0.02 | 0.0 | 0.0 | 325.14 | 256.53 | 0.0 |
| 19Q1 (1) | 1.45 | 0.0 | 0.0 | -1.16 | 0.0 | 0.0 | -2.15 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 91.19 | 0.0 | 0.0 |
