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) | 12.27 | -13.83 | -2.14 | 0 | -4.21 | 0 | 0.54 | -64.71 | 10.13 | 18.76 | 1.63 | -20.1 | 0 | 0 | 1.32 | -17.47 | 7.49 | 41.32 | 6.27 | 24.16 | 2.58 | -9.79 | 0.04 | 0.0 | 138.02 | -22.95 |
| 2022 (9) | 14.24 | 574.88 | -5.71 | 0 | -8.72 | 0 | 1.53 | 1076.92 | 8.53 | 1509.43 | 2.04 | 22.89 | 0 | 0 | 1.59 | 37.87 | 5.3 | -66.03 | 5.05 | -60.05 | 2.86 | -2.05 | 0.04 | 33.33 | 179.12 | 1223.45 |
| 2021 (8) | 2.11 | -82.0 | -1.58 | 0 | -1.25 | 0 | 0.13 | -80.6 | 0.53 | -97.43 | 1.66 | 46.9 | 0.01 | -83.33 | 1.16 | -4.0 | 15.6 | 312.7 | 12.64 | 411.74 | 2.92 | -3.63 | 0.03 | 0.0 | 13.53 | -93.61 |
| 2020 (7) | 11.72 | 306.94 | 8.88 | 0 | -0.66 | 0 | 0.67 | -36.19 | 20.6 | 1496.9 | 1.13 | -64.13 | 0.06 | 0 | 1.20 | -62.23 | 3.78 | 417.81 | 2.47 | 605.71 | 3.03 | -0.33 | 0.03 | 50.0 | 211.93 | 150.94 |
| 2019 (6) | 2.88 | -64.49 | -1.59 | 0 | -0.24 | 0 | 1.05 | 87.5 | 1.29 | -53.43 | 3.15 | 22.57 | -0.05 | 0 | 3.19 | 39.99 | 0.73 | -43.85 | 0.35 | -67.29 | 3.04 | 9.75 | 0.02 | 0 | 84.46 | -60.01 |
| 2018 (5) | 8.11 | 0 | -5.34 | 0 | -6.51 | 0 | 0.56 | 0 | 2.77 | 0 | 2.57 | -18.67 | -0.01 | 0 | 2.28 | -0.74 | 1.3 | -86.99 | 1.07 | -85.62 | 2.77 | 3.36 | 0 | 0 | 211.20 | 0 |
| 2017 (4) | -0.28 | 0 | -10.81 | 0 | -8.51 | 0 | -0.15 | 0 | -11.09 | 0 | 3.16 | 26.91 | 0.01 | 0 | 2.30 | 18.29 | 9.99 | -42.02 | 7.44 | -41.42 | 2.68 | -9.15 | 0 | 0 | -2.77 | 0 |
| 2016 (3) | 9.16 | -48.45 | -4.91 | 0 | -2.59 | 0 | -0.01 | 0 | 4.25 | -68.8 | 2.49 | 22.66 | -0.01 | 0 | 1.94 | 23.21 | 17.23 | 111.15 | 12.7 | 0 | 2.95 | 4.24 | 0.01 | -50.0 | 58.49 | -93.65 |
| 2015 (2) | 17.77 | 46.38 | -4.15 | 0 | -3.56 | 0 | 0 | 0 | 13.62 | 33.4 | 2.03 | 25.31 | -0.01 | 0 | 1.57 | 57.3 | 8.16 | -6.42 | -0.92 | 0 | 2.83 | -12.65 | 0.02 | -50.0 | 920.73 | 478.68 |
| 2014 (1) | 12.14 | 17.64 | -1.93 | 0 | -3.5 | 0 | -0.07 | 0 | 10.21 | 6.47 | 1.62 | 113.16 | 0.01 | 0 | 1.00 | 99.88 | 8.72 | 6.47 | 4.35 | -15.04 | 3.24 | -9.75 | 0.04 | -20.0 | 159.11 | 35.06 |
| 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) | 9.72 | 537.84 | 12.37 | 1.14 | 217.53 | -20.83 | 0.14 | 103.94 | 173.68 | -0.56 | -324.0 | -243.59 | 10.86 | 440.44 | 7.63 | 0.16 | -64.44 | -63.64 | 0 | 0 | 0 | 0.46 | -67.88 | -75.15 | 2.43 | 2.97 | 176.14 | 1.81 | -17.73 | 166.18 | 0.59 | -14.49 | -14.49 | 0.01 | 0.0 | 0.0 | 403.32 | 626.86 | -35.66 |
| 23Q3 (19) | -2.22 | -180.14 | -160.99 | -0.97 | -79.63 | 83.48 | -3.55 | -569.81 | 57.02 | 0.25 | -58.33 | -72.53 | -3.19 | -243.05 | -43.05 | 0.45 | -27.42 | -27.42 | 0 | 0 | 0 | 1.44 | -31.67 | -41.55 | 2.36 | 263.08 | 193.65 | 2.2 | 228.36 | 241.94 | 0.69 | 4.55 | 2.99 | 0.01 | 0.0 | 0.0 | -76.55 | -137.03 | 0 |
| 23Q2 (18) | 2.77 | 38.5 | 187.11 | -0.54 | 69.32 | -111.42 | -0.53 | -96.3 | -1666.67 | 0.6 | 150.0 | 233.33 | 2.23 | 829.17 | 43.87 | 0.62 | 55.0 | -3.12 | 0 | 0 | 0 | 2.11 | 51.47 | 22.82 | 0.65 | -68.29 | -83.95 | 0.67 | -58.13 | -80.35 | 0.66 | 4.76 | -10.81 | 0.01 | 0.0 | 0.0 | 206.72 | 131.52 | 370.42 |
| 23Q1 (17) | 2.0 | -76.88 | -61.01 | -1.76 | -222.22 | 70.72 | -0.27 | -42.11 | -12.5 | 0.24 | -38.46 | 380.0 | 0.24 | -97.62 | 127.27 | 0.4 | -9.09 | 17.65 | 0 | 0 | 0 | 1.39 | -25.23 | 71.84 | 2.05 | 132.95 | -29.07 | 1.6 | 135.29 | -36.51 | 0.63 | -8.7 | -17.11 | 0.01 | 0.0 | 0.0 | 89.29 | -85.76 | -42.74 |
| 22Q4 (16) | 8.65 | 137.64 | -17.3 | 1.44 | 124.53 | -70.12 | -0.19 | 97.7 | 45.71 | 0.39 | -57.14 | 343.75 | 10.09 | 552.47 | -33.97 | 0.44 | -29.03 | -45.68 | 0 | 0 | 0 | 1.86 | -24.47 | -10.15 | 0.88 | 134.92 | -77.83 | 0.68 | 143.87 | -78.48 | 0.69 | 2.99 | -5.48 | 0.01 | 0.0 | 0.0 | 626.81 | 0 | 133.71 |
| 22Q3 (15) | 3.64 | 214.47 | 294.65 | -5.87 | -224.1 | -1678.79 | -8.26 | -27433.33 | -380.23 | 0.91 | 405.56 | 727.27 | -2.23 | -243.87 | -1.36 | 0.62 | -3.12 | 82.35 | 0 | 0 | 0 | 2.47 | 43.58 | 160.91 | -2.52 | -162.22 | -162.38 | -1.55 | -145.45 | -146.69 | 0.67 | -9.46 | -11.84 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q2 (14) | -3.18 | -161.99 | 42.5 | 4.73 | 178.7 | 463.85 | -0.03 | 87.5 | -103.8 | 0.18 | 260.0 | 0.0 | 1.55 | 276.14 | 122.69 | 0.64 | 88.24 | 156.0 | 0 | 0 | 0 | 1.72 | 111.93 | 150.43 | 4.05 | 40.14 | -3.8 | 3.41 | 35.32 | 0.59 | 0.74 | -2.63 | 19.35 | 0.01 | 0.0 | 0.0 | -76.44 | -149.02 | 44.43 |
| 22Q1 (13) | 5.13 | -50.96 | 640.0 | -6.01 | -224.69 | -26.0 | -0.24 | 31.43 | -900.0 | 0.05 | 131.25 | 0 | -0.88 | -105.76 | 84.62 | 0.34 | -58.02 | 25.93 | 0 | 0 | 0 | 0.81 | -60.91 | -3.7 | 2.89 | -27.2 | -14.24 | 2.52 | -20.25 | -9.03 | 0.76 | 4.11 | -6.17 | 0.01 | 0.0 | 0.0 | 155.93 | -41.86 | 689.24 |
| 21Q4 (12) | 10.46 | 659.36 | 1012.77 | 4.82 | 1560.61 | 315.52 | -0.35 | 79.65 | -169.23 | -0.16 | -245.45 | -77.78 | 15.28 | 794.55 | 627.62 | 0.81 | 138.24 | 224.0 | 0 | 0 | 0 | 2.07 | 119.33 | 123.57 | 3.97 | -1.73 | 46.49 | 3.16 | -4.82 | 54.15 | 0.73 | -3.95 | -6.41 | 0.01 | 0.0 | 0.0 | 268.21 | 686.61 | 710.32 |
| 21Q3 (11) | -1.87 | 66.18 | -9450.0 | -0.33 | 74.62 | -133.0 | -1.72 | -317.72 | -224.53 | 0.11 | -38.89 | -60.71 | -2.2 | 67.79 | -315.69 | 0.34 | 36.0 | 61.9 | 0 | 0 | 0 | 0.95 | 37.81 | 2.54 | 4.04 | -4.04 | 251.3 | 3.32 | -2.06 | 388.24 | 0.76 | 22.58 | 1.33 | 0.01 | 0.0 | 0.0 | -45.72 | 66.76 | -3391.93 |
| 21Q2 (10) | -5.53 | -482.11 | -220.74 | -1.3 | 72.75 | -130.88 | 0.79 | 2533.33 | 426.67 | 0.18 | 0 | -66.67 | -6.83 | -19.41 | -177.7 | 0.25 | -7.41 | 8.7 | 0 | 0 | -100.0 | 0.69 | -18.51 | -40.24 | 4.21 | 24.93 | 5362.5 | 3.39 | 22.38 | 1573.91 | 0.62 | -23.46 | -17.33 | 0.01 | 0.0 | 0.0 | -137.56 | -419.84 | -115.92 |
| 21Q1 (9) | -0.95 | -201.06 | -115.37 | -4.77 | -511.21 | -290.04 | 0.03 | 123.08 | 120.0 | 0 | 100.0 | 100.0 | -5.72 | -372.38 | -165.82 | 0.27 | 8.0 | -38.64 | 0 | 0 | -100.0 | 0.84 | -9.24 | -54.02 | 3.37 | 24.35 | 33600.0 | 2.77 | 35.12 | 13950.0 | 0.81 | 3.85 | 6.58 | 0.01 | 0.0 | 0.0 | -26.46 | -179.95 | -103.21 |
| 20Q4 (8) | 0.94 | 4600.0 | 44.62 | 1.16 | 16.0 | -34.09 | -0.13 | 75.47 | -156.52 | -0.09 | -132.14 | -120.93 | 2.1 | 105.88 | -12.86 | 0.25 | 19.05 | -81.48 | 0 | 0 | 100.0 | 0.93 | 0.59 | -84.26 | 2.71 | 135.65 | 1255.0 | 2.05 | 201.47 | 2150.0 | 0.78 | 4.0 | -1.27 | 0.01 | 0.0 | 0.0 | 33.10 | 2283.1 | -64.36 |
| 20Q3 (7) | 0.02 | -99.56 | -97.44 | 1.0 | -76.25 | 933.33 | -0.53 | -453.33 | 57.26 | 0.28 | -48.15 | -54.1 | 1.02 | -88.4 | 54.55 | 0.21 | -8.7 | -69.12 | 0 | -100.0 | 0 | 0.92 | -19.68 | -63.6 | 1.15 | 1537.5 | 600.0 | 0.68 | 395.65 | 585.71 | 0.75 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1.39 | -99.84 | -98.9 |
| 20Q2 (6) | 4.58 | -25.89 | 558.0 | 4.21 | 67.73 | 241.28 | 0.15 | 200.0 | 200.0 | 0.54 | 871.43 | 315.38 | 8.79 | 1.15 | 320.85 | 0.23 | -47.73 | -20.69 | 0.03 | 50.0 | 400.0 | 1.15 | -37.29 | -0.59 | -0.08 | -900.0 | -108.33 | -0.23 | -1050.0 | -129.87 | 0.75 | -1.32 | 1.35 | 0.01 | 0.0 | 0 | 864.15 | 4.87 | 1404.87 |
| 20Q1 (5) | 6.18 | 850.77 | 152.24 | 2.51 | 42.61 | 1065.38 | -0.15 | -165.22 | -121.13 | -0.07 | -116.28 | 41.67 | 8.69 | 260.58 | 296.8 | 0.44 | -67.41 | -47.62 | 0.02 | 140.0 | 0 | 1.83 | -68.94 | -47.92 | 0.01 | -95.0 | 104.76 | -0.02 | 80.0 | 89.47 | 0.76 | -3.8 | 1.33 | 0.01 | 0.0 | 0 | 824.00 | 787.38 | 88.34 |
| 19Q4 (4) | 0.65 | -16.67 | 0.0 | 1.76 | 1566.67 | 0.0 | 0.23 | 118.55 | 0.0 | 0.43 | -29.51 | 0.0 | 2.41 | 265.15 | 0.0 | 1.35 | 98.53 | 0.0 | -0.05 | 0 | 0.0 | 5.89 | 132.67 | 0.0 | 0.2 | 186.96 | 0.0 | -0.1 | 28.57 | 0.0 | 0.79 | 5.33 | 0.0 | 0.01 | 0.0 | 0.0 | 92.86 | -26.19 | 0.0 |
| 19Q3 (3) | 0.78 | 178.0 | 0.0 | -0.12 | 95.97 | 0.0 | -1.24 | -2580.0 | 0.0 | 0.61 | 369.23 | 0.0 | 0.66 | 116.58 | 0.0 | 0.68 | 134.48 | 0.0 | 0 | 100.0 | 0.0 | 2.53 | 119.37 | 0.0 | -0.23 | -123.96 | 0.0 | -0.14 | -118.18 | 0.0 | 0.75 | 1.35 | 0.0 | 0.01 | 0 | 0.0 | 125.81 | 289.97 | 0.0 |
| 19Q2 (2) | -1.0 | -140.82 | 0.0 | -2.98 | -1046.15 | 0.0 | 0.05 | -92.96 | 0.0 | 0.13 | 208.33 | 0.0 | -3.98 | -281.74 | 0.0 | 0.29 | -65.48 | 0.0 | -0.01 | 0 | 0.0 | 1.15 | -67.15 | 0.0 | 0.96 | 557.14 | 0.0 | 0.77 | 505.26 | 0.0 | 0.74 | -1.33 | 0.0 | 0 | 0 | 0.0 | -66.23 | -115.14 | 0.0 |
| 19Q1 (1) | 2.45 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 2.19 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.51 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 437.50 | 0.0 | 0.0 |
