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) | 22.55 | 0 | -5.83 | 0 | -0.67 | 0 | 4.31 | 0 | 16.72 | 0 | 0.08 | 33.33 | 0.05 | -61.54 | 0.10 | -12.45 | 18.77 | 17.39 | 16.55 | 77.19 | 0.15 | 0.0 | 0 | 0 | 135.03 | 0 |
| 2022 (9) | -12.64 | 0 | -5.78 | 0 | 27.77 | -52.38 | -7.64 | 0 | -18.42 | 0 | 0.06 | -40.0 | 0.13 | 0 | 0.12 | -25.11 | 15.99 | -33.84 | 9.34 | -43.67 | 0.15 | 15.38 | 0.01 | -50.0 | -133.05 | 0 |
| 2021 (8) | -44.96 | 0 | -5.16 | 0 | 58.31 | 201.19 | -3.62 | 0 | -50.12 | 0 | 0.1 | -50.0 | 0 | 0 | 0.16 | -70.52 | 24.17 | 47.83 | 16.58 | 19.45 | 0.13 | 18.18 | 0.02 | 0.0 | -268.74 | 0 |
| 2020 (7) | -5.57 | 0 | -2.26 | 0 | 19.36 | 38.19 | -1.48 | 0 | -7.83 | 0 | 0.2 | -41.18 | 0 | 0 | 0.53 | -72.78 | 16.35 | 183.36 | 13.88 | 145.66 | 0.11 | 266.67 | 0.02 | 0 | -39.76 | 0 |
| 2019 (6) | -11.67 | 0 | 0.45 | 0 | 14.01 | 961.36 | -3.0 | 0 | -11.22 | 0 | 0.34 | 0 | 0 | 0 | 1.96 | 0 | 5.77 | 27.65 | 5.65 | 22.29 | 0.03 | 0 | 0 | 0 | -205.46 | 0 |
| 2018 (5) | -0.57 | 0 | -0.98 | 0 | 1.32 | 0 | 0.48 | 108.7 | -1.55 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 4.52 | 121.57 | 4.62 | 152.46 | 0 | 0 | 0 | 0 | -12.34 | 0 |
| 2017 (4) | 2.89 | 55.38 | 0.39 | 0 | -2.56 | 0 | 0.23 | 0 | 3.28 | 256.52 | 0.01 | 0 | 0 | 0 | 0.13 | 0 | 2.04 | 603.45 | 1.83 | 1563.64 | 0 | 0 | 0 | 0 | 157.92 | -90.66 |
| 2016 (3) | 1.86 | -50.92 | -0.94 | 0 | -2.84 | 0 | -0.02 | 0 | 0.92 | -77.06 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.29 | -75.83 | 0.11 | -87.91 | 0 | 0 | 0 | 0 | 1690.91 | 310.46 |
| 2015 (2) | 3.79 | 0 | 0.22 | 0 | -2.92 | 0 | -0.75 | 0 | 4.01 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.2 | -67.21 | 0.91 | -74.22 | 0.01 | 0.0 | 0 | 0 | 411.96 | 0 |
| 2014 (1) | -0.57 | 0 | -2.75 | 0 | 4.89 | -43.01 | -1.22 | 0 | -3.32 | 0 | 0.01 | -80.0 | 0 | 0 | 0.05 | -90.57 | 3.66 | 6.71 | 3.53 | 4.44 | 0.01 | 0.0 | 0 | 0 | -16.10 | 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) | 28.13 | 2224.79 | 719.6 | -1.62 | -128.17 | -174.58 | -10.18 | -1171.58 | -232.04 | 2.05 | 205.97 | 172.95 | 26.51 | 5202.0 | 616.76 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -0.00 | -100.0 | -100.0 | 8.55 | 71.34 | 102.13 | 8.92 | 143.72 | 222.02 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 313.95 | 860.02 | 294.32 |
| 23Q3 (19) | 1.21 | -54.34 | 137.93 | -0.71 | 80.06 | 75.43 | 0.95 | -85.06 | -88.48 | 0.67 | -57.86 | 131.9 | 0.5 | 154.95 | 108.22 | 0.07 | 0 | 133.33 | 0.05 | 0 | 350.0 | 0.45 | 0 | 72.55 | 4.99 | 1.84 | 29.95 | 3.66 | -0.27 | 117.86 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 32.70 | -54.22 | 117.63 |
| 23Q2 (18) | 2.65 | 128.07 | 408.14 | -3.56 | -6033.33 | -3066.67 | 6.36 | 187.78 | 29.8 | 1.59 | 0 | 192.98 | -0.91 | 90.3 | -22.97 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 4.9 | 1431.25 | 39.2 | 3.67 | 1123.33 | 118.45 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 71.43 | 102.57 | 242.86 |
| 23Q1 (17) | -9.44 | -107.93 | -133.09 | 0.06 | 110.17 | 102.48 | 2.21 | -71.34 | -68.02 | 0 | 100.0 | 100.0 | -9.38 | -82.85 | -44.98 | 0.01 | -50.0 | 0 | 0 | -100.0 | 0 | 0.15 | 20.74 | 0 | 0.32 | -92.43 | -92.73 | 0.3 | -89.17 | -90.65 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -2776.47 | -1618.48 | -2128.03 |
| 22Q4 (16) | -4.54 | -42.32 | -554.0 | -0.59 | 79.58 | -168.18 | 7.71 | -6.55 | -1.78 | -2.81 | -33.81 | -155.45 | -5.13 | 15.62 | -757.69 | 0.02 | -33.33 | -33.33 | 0.18 | 1000.0 | 0 | 0.13 | -50.38 | 18.59 | 4.23 | 10.16 | -49.04 | 2.77 | 64.88 | -44.38 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -161.57 | 12.89 | -911.06 |
| 22Q3 (15) | -3.19 | -270.93 | 82.12 | -2.89 | -2508.33 | -24.57 | 8.25 | 68.37 | -57.19 | -2.1 | -22.81 | -77.97 | -6.08 | -721.62 | 69.84 | 0.03 | 200.0 | 0 | -0.02 | 33.33 | 0 | 0.26 | 220.41 | 0 | 3.84 | 9.09 | -24.71 | 1.68 | 0.0 | -52.27 | 0.04 | 0.0 | 144.44 | 0 | 0 | 0 | -185.47 | -270.93 | 64.34 |
| 22Q2 (14) | -0.86 | 78.77 | 94.09 | 0.12 | 104.96 | -86.81 | 4.9 | -29.09 | -67.07 | -1.71 | -67.65 | -42.5 | -0.74 | 88.56 | 94.57 | 0.01 | 0 | -75.0 | -0.03 | 0 | 0 | 0.08 | 0 | -76.53 | 3.52 | -20.0 | -16.19 | 1.68 | -47.66 | -49.7 | 0.04 | 0.0 | -55.56 | 0 | 0 | 0 | -50.00 | 59.88 | 88.21 |
| 22Q1 (13) | -4.05 | -505.0 | 70.18 | -2.42 | -1000.0 | 31.44 | 6.91 | -11.97 | -57.61 | -1.02 | 7.27 | -580.0 | -6.47 | -929.49 | 62.19 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 4.4 | -46.99 | -32.82 | 3.21 | -35.54 | -32.28 | 0.04 | 0.0 | -55.56 | 0 | 0 | 0 | -124.62 | -725.57 | 55.68 |
| 21Q4 (12) | 1.0 | 105.61 | -20.0 | -0.22 | 90.52 | 69.44 | 7.85 | -59.26 | 42.47 | -1.1 | 6.78 | -89.66 | 0.78 | 103.87 | 47.17 | 0.03 | 0 | 200.0 | 0 | 0 | 0 | 0.11 | 0 | 51.46 | 8.3 | 62.75 | 38.33 | 4.98 | 41.48 | -8.29 | 0.04 | 144.44 | 33.33 | 0 | 0 | 0 | 19.92 | 103.83 | -12.99 |
| 21Q3 (11) | -17.84 | -22.61 | -1165.25 | -2.32 | -354.95 | 31.16 | 19.27 | 29.5 | 494.75 | -1.18 | 1.67 | -13.46 | -20.16 | -47.8 | -321.76 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 5.1 | 21.43 | -11.15 | 3.52 | 5.39 | -5.38 | -0.09 | -200.0 | -400.0 | 0 | 0 | 0 | -520.12 | -22.61 | -1283.29 |
| 21Q2 (10) | -14.55 | -7.14 | -372.4 | 0.91 | 125.78 | -56.87 | 14.88 | -8.71 | 785.71 | -1.2 | -700.0 | -200.0 | -13.64 | 20.28 | -1306.19 | 0.04 | 100.0 | -76.47 | 0 | 0 | 0 | 0.34 | 122.68 | -85.87 | 4.2 | -35.88 | 68.67 | 3.34 | -29.54 | 13.61 | 0.09 | 0.0 | 200.0 | 0 | 0 | 0 | -424.20 | -50.87 | -309.05 |
| 21Q1 (9) | -13.58 | -1186.4 | -485.34 | -3.53 | -390.28 | -1207.41 | 16.3 | 195.83 | 82.74 | -0.15 | 74.14 | 88.37 | -17.11 | -3328.3 | -560.62 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.15 | 116.2 | -58.33 | 6.55 | 9.17 | 207.51 | 4.74 | -12.71 | 166.29 | 0.09 | 200.0 | 350.0 | 0 | 0 | -100.0 | -281.16 | -1328.1 | -119.35 |
| 20Q4 (8) | 1.25 | 188.65 | 118.52 | -0.72 | 78.64 | -1900.0 | 5.51 | 70.06 | 80.66 | -0.58 | 44.23 | -203.57 | 0.53 | 111.09 | 107.9 | 0.01 | 0 | -93.33 | 0 | 0 | 0 | 0.07 | 0 | -96.02 | 6.0 | 4.53 | 127.27 | 5.43 | 45.97 | 143.5 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 22.89 | 160.89 | 107.63 |
| 20Q3 (7) | -1.41 | 54.22 | 69.21 | -3.37 | -259.72 | -291.86 | 3.24 | 92.86 | -66.94 | -1.04 | -186.67 | -33.33 | -4.78 | -392.78 | 12.13 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 5.74 | 130.52 | 210.27 | 3.72 | 26.53 | 169.57 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | -37.60 | 63.74 | 88.59 |
| 20Q2 (6) | -3.08 | -32.76 | -962.07 | 2.11 | 881.48 | 113.13 | 1.68 | -81.17 | 0 | 1.2 | 193.02 | 281.82 | -0.97 | 62.55 | -238.57 | 0.17 | 750.0 | 1600.0 | 0 | 0 | 0 | 2.43 | 556.65 | 517.74 | 2.49 | 16.9 | 301.61 | 2.94 | 65.17 | 84.91 | 0.03 | 50.0 | 200.0 | 0 | -100.0 | 0 | -103.70 | 19.09 | -472.16 |
| 20Q1 (5) | -2.32 | 65.63 | -3766.67 | -0.27 | -775.0 | -196.43 | 8.92 | 192.46 | 668.97 | -1.29 | -330.36 | -5.74 | -2.59 | 61.4 | -1277.27 | 0.02 | -86.67 | 0 | 0 | 0 | 0 | 0.37 | -79.33 | 0 | 2.13 | -19.32 | 222.73 | 1.78 | -20.18 | 295.56 | 0.02 | 0.0 | 0 | 0.01 | 0 | 0 | -128.18 | 57.27 | -861.33 |
| 19Q4 (4) | -6.75 | -47.38 | 0.0 | 0.04 | 104.65 | 0.0 | 3.05 | -68.88 | 0.0 | 0.56 | 171.79 | 0.0 | -6.71 | -23.35 | 0.0 | 0.15 | -16.67 | 0.0 | 0 | 0 | 0.0 | 1.79 | -55.5 | 0.0 | 2.64 | 42.7 | 0.0 | 2.23 | 61.59 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | -300.00 | 8.95 | 0.0 |
| 19Q3 (3) | -4.58 | -1479.31 | 0.0 | -0.86 | -186.87 | 0.0 | 9.8 | 0 | 0.0 | -0.78 | -18.18 | 0.0 | -5.44 | -877.14 | 0.0 | 0.18 | 1700.0 | 0.0 | 0 | 0 | 0.0 | 4.03 | 922.82 | 0.0 | 1.85 | 198.39 | 0.0 | 1.38 | -13.21 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -329.50 | -1717.91 | 0.0 |
| 19Q2 (2) | -0.29 | -383.33 | 0.0 | 0.99 | 253.57 | 0.0 | 0 | -100.0 | 0.0 | -0.66 | 45.9 | 0.0 | 0.7 | 218.18 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.39 | 0 | 0.0 | 0.62 | -6.06 | 0.0 | 1.59 | 253.33 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | -18.12 | -35.94 | 0.0 |
| 19Q1 (1) | -0.06 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | -1.22 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -13.33 | 0.0 | 0.0 |
