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) | 186.23 | 0 | 0.42 | -55.32 | -167.19 | 0 | 5.02 | 0 | 186.65 | 0 | 0.05 | 66.67 | 0 | 0 | 0.02 | -86.5 | 94.77 | 4207.73 | 77.02 | 4805.73 | 0.54 | 20.0 | 0.05 | 25.0 | 239.96 | 0 |
| 2022 (9) | -77.69 | 0 | 0.94 | -88.9 | 77.49 | 0 | -4.0 | 0 | -76.75 | 0 | 0.03 | 50.0 | 0 | 0 | 0.12 | 532.28 | 2.2 | -89.47 | 1.57 | -90.61 | 0.45 | 7.14 | 0.04 | 33.33 | -3771.36 | 0 |
| 2021 (8) | -0.48 | 0 | 8.47 | 214.87 | -7.3 | 0 | -6.5 | 0 | 7.99 | 0 | 0.02 | -97.1 | -0.64 | 0 | 0.02 | -97.88 | 20.9 | 417.33 | 16.72 | 1329.06 | 0.42 | 121.05 | 0.03 | 0.0 | -2.80 | 0 |
| 2020 (7) | -42.69 | 0 | 2.69 | -79.34 | 40.12 | 31.67 | 0.83 | 0 | -40.0 | 0 | 0.69 | 35.29 | 0 | 0 | 0.90 | -25.8 | 4.04 | 0 | 1.17 | -82.16 | 0.19 | -32.14 | 0.03 | 50.0 | -3071.22 | 0 |
| 2019 (6) | -60.7 | 0 | 13.02 | 0 | 30.47 | 0 | -1.72 | 0 | -47.68 | 0 | 0.51 | 2450.0 | 0 | 0 | 1.21 | 8307.89 | -0.77 | 0 | 6.56 | -69.99 | 0.28 | 0.0 | 0.02 | 100.0 | -884.84 | 0 |
| 2018 (5) | 70.17 | 0 | -4.49 | 0 | -46.66 | 0 | 1.36 | 9.68 | 65.68 | 0 | 0.02 | -83.33 | 0 | 0 | 0.01 | -94.33 | 26.42 | 348.56 | 21.86 | 279.51 | 0.28 | -9.68 | 0.01 | 0.0 | 316.79 | 0 |
| 2017 (4) | -51.32 | 0 | 0.63 | 0 | 55.78 | 1022.33 | 1.24 | 169.57 | -50.69 | 0 | 0.12 | -70.0 | 0 | 0 | 0.25 | -63.49 | 5.89 | -46.21 | 5.76 | -44.4 | 0.31 | 6.9 | 0.01 | 0.0 | -844.08 | 0 |
| 2016 (3) | 2.22 | 0 | -0.51 | 0 | 4.97 | -58.24 | 0.46 | 0 | 1.71 | 0 | 0.4 | -97.18 | 0 | 0 | 0.70 | -97.56 | 10.95 | 12.31 | 10.36 | 13.85 | 0.29 | 45.0 | 0.01 | 0.0 | 20.83 | 0 |
| 2015 (2) | -5.85 | 0 | -18.68 | 0 | 11.9 | 0 | -0.17 | 0 | -24.53 | 0 | 14.18 | 10028.57 | 0 | 0 | 28.64 | 9304.37 | 9.75 | 36.55 | 9.1 | 36.02 | 0.2 | 25.0 | 0.01 | 0.0 | -62.84 | 0 |
| 2014 (1) | 12.35 | 0 | -0.08 | 0 | -0.3 | 0 | 0.18 | 0 | 12.27 | 0 | 0.14 | 27.27 | 0 | 0 | 0.30 | -76.88 | 7.14 | 720.69 | 6.69 | 1094.64 | 0.16 | -5.88 | 0.01 | -87.5 | 180.03 | 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) | 71.68 | -3.53 | 604.43 | 0.29 | 583.33 | -51.67 | -66.54 | 15.81 | -476.14 | 0.32 | -67.68 | -52.94 | 71.97 | -3.06 | 628.8 | 0.04 | 300.0 | 0 | 0.03 | 200.0 | 0 | 0.06 | 990.04 | 0 | 16.03 | -68.16 | 436.12 | 13.44 | -67.6 | 513.7 | 0.15 | 15.38 | 15.38 | 0.01 | 0.0 | 0.0 | 527.06 | 195.24 | 186.42 |
| 23Q3 (19) | 74.3 | 134.09 | 646.73 | -0.06 | -133.33 | 0.0 | -79.04 | -406.99 | -1066.26 | 0.99 | 102.04 | 718.75 | 74.24 | 132.58 | 643.88 | 0.01 | 0.0 | -50.0 | -0.03 | 0 | 0 | 0.01 | -73.68 | -99.84 | 50.34 | 189.98 | 4940.38 | 41.48 | 206.35 | 4050.48 | 0.13 | 0.0 | 18.18 | 0.01 | 0.0 | 0.0 | 178.52 | -23.06 | 0 |
| 23Q2 (18) | 31.74 | 272.97 | 210.06 | 0.18 | 0 | -56.1 | -15.59 | -159.4 | -142.78 | 0.49 | -84.78 | 127.84 | 31.92 | 275.09 | 212.28 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.02 | 0 | -93.74 | 17.36 | 57.1 | 3873.91 | 13.54 | 58.36 | 0 | 0.13 | 0.0 | 18.18 | 0.01 | 0.0 | 0.0 | 232.02 | 136.93 | 100.97 |
| 23Q1 (17) | 8.51 | 159.89 | 140.45 | 0 | -100.0 | 100.0 | -6.01 | -133.97 | -139.59 | 3.22 | 373.53 | 216.67 | 8.51 | 162.53 | 140.43 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 11.05 | 269.57 | 1456.34 | 8.55 | 290.41 | 1985.37 | 0.13 | 0.0 | 18.18 | 0.01 | 0.0 | 0.0 | 97.93 | 116.06 | 102.47 |
| 22Q4 (16) | -14.21 | -4.56 | -37.29 | 0.6 | 1100.0 | 81.82 | 17.69 | 116.26 | 63.34 | 0.68 | 525.0 | 115.96 | -13.61 | 0.29 | -35.83 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | 2.99 | 387.5 | -54.42 | 2.19 | 308.57 | -63.5 | 0.13 | 18.18 | 18.18 | 0.01 | 0.0 | 0.0 | -609.87 | 0 | -260.62 |
| 22Q3 (15) | -13.59 | 52.88 | -22.21 | -0.06 | -114.63 | 91.78 | 8.18 | -77.55 | -39.85 | -0.16 | 90.91 | 90.06 | -13.65 | 51.99 | -15.19 | 0.02 | 100.0 | 100.0 | 0 | 0 | 100.0 | 3.77 | 952.83 | 7069.81 | -1.04 | -126.09 | -125.55 | -1.05 | 0 | -133.76 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q2 (14) | -28.84 | -37.07 | -509.08 | 0.41 | 4200.0 | 4000.0 | 36.44 | 140.05 | 529.72 | -1.76 | 36.23 | -188.52 | -28.43 | -35.06 | -502.69 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.36 | 117.92 | 666.67 | -0.46 | -164.79 | -110.9 | 0 | -100.0 | -100.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -24033.33 | -505.4 | -10736.03 |
| 22Q1 (13) | -21.04 | -103.29 | -250.93 | -0.01 | -103.03 | -100.11 | 15.18 | 40.17 | 165.29 | -2.76 | 35.21 | -13700.0 | -21.05 | -110.08 | -192.32 | 0.01 | 0.0 | 0 | 0 | -100.0 | 0 | 0.16 | 412.17 | 0 | 0.71 | -89.18 | -88.26 | 0.41 | -93.17 | -91.09 | 0.11 | 0.0 | 10.0 | 0.01 | 0.0 | 0.0 | -3969.81 | -2247.37 | -1441.31 |
| 21Q4 (12) | -10.35 | 6.92 | -173.09 | 0.33 | 145.21 | -87.21 | 10.83 | -20.37 | 46.15 | -4.26 | -164.6 | -613.25 | -10.02 | 15.44 | -728.1 | 0.01 | 0.0 | -98.33 | 0.07 | 109.86 | 0 | 0.03 | -38.99 | -98.67 | 6.56 | 61.18 | 106.29 | 6.0 | 92.93 | 500.0 | 0.11 | 0.0 | 120.0 | 0.01 | 0.0 | 0.0 | -169.12 | 50.88 | 52.7 |
| 21Q3 (11) | -11.12 | -257.73 | -831.58 | -0.73 | -7400.0 | -166.97 | 13.6 | 260.38 | 1325.23 | -1.61 | -163.93 | -2200.0 | -11.85 | -267.85 | -554.02 | 0.01 | 0.0 | -66.67 | -0.71 | 0 | 0 | 0.05 | 12.58 | -45.68 | 4.07 | -3.55 | 160.9 | 3.11 | 3.67 | 168.1 | 0.11 | 0.0 | 120.0 | 0.01 | 0.0 | 0.0 | -344.27 | -252.36 | -376.32 |
| 21Q2 (10) | 7.05 | -49.43 | 230.56 | 0.01 | -99.89 | 100.87 | -8.48 | 63.53 | -312.0 | -0.61 | -2950.0 | -1120.0 | 7.06 | -69.04 | 207.79 | 0.01 | 0 | -80.0 | 0 | 0 | 0 | 0.05 | 0 | -85.97 | 4.22 | -30.25 | 8340.0 | 3.0 | -34.78 | 1328.57 | 0.11 | 10.0 | 120.0 | 0.01 | 0.0 | 0.0 | 225.96 | -23.65 | 111.3 |
| 21Q1 (9) | 13.94 | 467.81 | 139.82 | 8.86 | 243.41 | 5111.76 | -23.25 | -413.77 | -177.99 | -0.02 | -102.41 | -116.67 | 22.8 | 1984.3 | 165.44 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 6.05 | 90.25 | 906.67 | 4.6 | 360.0 | 480.17 | 0.1 | 100.0 | 100.0 | 0.01 | 0.0 | 0.0 | 295.97 | 182.78 | 0 |
| 20Q4 (8) | -3.79 | -349.34 | 62.1 | 2.58 | 136.7 | -86.99 | 7.41 | 767.57 | 181.97 | 0.83 | 1285.71 | 253.7 | -1.21 | -146.36 | -112.31 | 0.6 | 1900.0 | 33.33 | 0 | 0 | 0 | 2.41 | 2386.75 | -14.06 | 3.18 | 103.85 | 1125.81 | 1.0 | -13.79 | -87.89 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -357.55 | -386.98 | -197.48 |
| 20Q3 (7) | 1.52 | 128.15 | -6.75 | 1.09 | 194.78 | 118.14 | -1.11 | -127.75 | 76.13 | -0.07 | -40.0 | 90.79 | 2.61 | 139.85 | 159.59 | 0.03 | -40.0 | -25.0 | 0 | 0 | 0 | 0.10 | -70.91 | -80.16 | 1.56 | 3020.0 | 360.0 | 1.16 | 452.38 | 224.73 | 0.05 | 0.0 | -28.57 | 0.01 | 0.0 | 0.0 | 124.59 | 106.23 | 0 |
| 20Q2 (6) | -5.4 | 84.58 | 76.55 | -1.15 | -776.47 | -129.95 | 4.0 | -86.58 | -87.76 | -0.05 | -141.67 | 92.19 | -6.55 | 81.2 | 65.87 | 0.05 | 400.0 | 400.0 | 0 | 0 | 0 | 0.33 | 89.87 | 209.79 | 0.05 | 106.67 | 120.0 | 0.21 | 117.36 | 120.19 | 0.05 | 0.0 | -28.57 | 0.01 | 0.0 | 0 | -2000.00 | 0 | 0 |
| 20Q1 (5) | -35.01 | -250.1 | -19.49 | 0.17 | -99.14 | 103.66 | 29.81 | 429.76 | 160.12 | 0.12 | 122.22 | -45.45 | -34.84 | -454.43 | -2.65 | 0.01 | -97.78 | 0 | 0 | 0 | 0 | 0.18 | -93.74 | 0 | -0.75 | -141.94 | -292.31 | -1.21 | -114.65 | -548.15 | 0.05 | 0.0 | -37.5 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 100.0 |
| 19Q4 (4) | -10.0 | -713.5 | 0.0 | 19.83 | 429.95 | 0.0 | -9.04 | -94.41 | 0.0 | -0.54 | 28.95 | 0.0 | 9.83 | 324.43 | 0.0 | 0.45 | 1025.0 | 0.0 | 0 | 0 | 0.0 | 2.80 | 474.07 | 0.0 | -0.31 | 48.33 | 0.0 | 8.26 | 988.17 | 0.0 | 0.05 | -28.57 | 0.0 | 0.01 | 0.0 | 0.0 | -120.19 | 0 | 0.0 |
| 19Q3 (3) | 1.63 | 107.08 | 0.0 | -6.01 | -256.51 | 0.0 | -4.65 | -114.22 | 0.0 | -0.76 | -18.75 | 0.0 | -4.38 | 77.18 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 0.49 | 354.21 | 0.0 | -0.6 | -140.0 | 0.0 | -0.93 | 10.58 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -23.03 | 21.4 | 0.0 | 3.84 | 182.76 | 0.0 | 32.69 | 185.25 | 0.0 | -0.64 | -390.91 | 0.0 | -19.19 | 43.46 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.11 | 0 | 0.0 | -0.25 | -164.1 | 0.0 | -1.04 | -485.19 | 0.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -29.3 | 0.0 | 0.0 | -4.64 | 0.0 | 0.0 | 11.46 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -33.94 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -8371.43 | 0.0 | 0.0 |
