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) | 20.37 | 311.52 | -13.41 | 0 | -15.98 | 0 | 6.59 | -19.73 | 6.96 | -39.74 | 1.78 | 14.84 | 0 | 0 | 1.41 | -15.53 | -0.26 | 0 | 4.11 | 0 | 2.3 | -2.13 | 0.75 | -1.32 | 284.50 | 30.47 |
| 2022 (9) | 4.95 | -67.54 | 6.6 | -87.19 | -5.94 | 0 | 8.21 | 133.9 | 11.55 | -82.71 | 1.55 | 1.31 | 0 | 0 | 1.67 | -23.71 | 0.03 | 0 | -0.84 | 0 | 2.35 | -7.48 | 0.76 | 105.41 | 218.06 | 508.0 |
| 2021 (8) | 15.25 | 0 | 51.54 | 3162.03 | -3.32 | 0 | 3.51 | 0 | 66.79 | 8805.33 | 1.53 | 25.41 | 0 | 0 | 2.19 | 16.49 | -14.42 | 0 | 39.61 | -16.13 | 2.54 | 3.25 | 0.37 | 0.0 | 35.87 | 0 |
| 2020 (7) | -0.83 | 0 | 1.58 | -70.3 | 17.92 | 292.98 | -1.7 | 0 | 0.75 | 74.42 | 1.22 | 62.67 | 0 | 0 | 1.88 | 38.25 | -7.79 | 0 | 47.23 | 11145.24 | 2.46 | -3.15 | 0.37 | 8.82 | -1.66 | 0 |
| 2019 (6) | -4.89 | 0 | 5.32 | -36.36 | 4.56 | 14.0 | -0.27 | 0 | 0.43 | 0 | 0.75 | -32.43 | 0 | 0 | 1.36 | -41.36 | -7.9 | 0 | 0.42 | -39.13 | 2.54 | 55.83 | 0.34 | -51.43 | -148.18 | 0 |
| 2018 (5) | -10.33 | 0 | 8.36 | -24.82 | 4.0 | 0 | -0.74 | 0 | -1.97 | 0 | 1.11 | -21.83 | 0.01 | 0 | 2.31 | -26.48 | -12.29 | 0 | 0.69 | 38.0 | 1.63 | -0.61 | 0.7 | -7.89 | -342.05 | 0 |
| 2017 (4) | -6.77 | 0 | 11.12 | -38.97 | -6.93 | 0 | -0.33 | 0 | 4.35 | -56.37 | 1.42 | -24.06 | 0 | 0 | 3.15 | -17.1 | -13.43 | 0 | 0.5 | -75.12 | 1.64 | -1.2 | 0.76 | -6.17 | -233.45 | 0 |
| 2016 (3) | -8.25 | 0 | 18.22 | 11.57 | -10.11 | 0 | -1.23 | 0 | 9.97 | 51.52 | 1.87 | 55.83 | 0 | 0 | 3.80 | 49.54 | -12.93 | 0 | 2.01 | -77.57 | 1.66 | 2.47 | 0.81 | -54.75 | -184.15 | 0 |
| 2015 (2) | -9.75 | 0 | 16.33 | 0 | -2.89 | 0 | 0.83 | -91.87 | 6.58 | 0 | 1.2 | -22.08 | 0 | 0 | 2.54 | 7.33 | -17.08 | 0 | 8.96 | 0 | 1.62 | -5.26 | 1.79 | -6.77 | -78.82 | 0 |
| 2014 (1) | 6.07 | 0 | -8.73 | 0 | 2.78 | -88.66 | 10.21 | 0 | -2.66 | 0 | 1.54 | 71.11 | 0 | 0 | 2.37 | 59.92 | -10.93 | 0 | -15.68 | 0 | 1.71 | -3.39 | 1.92 | 4.35 | 0.00 | 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) | 8.9 | 235.85 | 564.18 | -3.55 | 42.56 | -987.5 | -9.12 | -140.0 | -190.45 | 3.78 | -26.89 | -77.15 | 5.35 | 251.56 | 207.47 | 0.39 | 11.43 | -15.22 | 0 | 0 | 0 | 0.93 | -14.17 | -55.56 | 1.38 | 4500.0 | 189.03 | 3.01 | 227.17 | 4916.67 | 0.59 | 1.72 | 0.0 | 0.24 | 33.33 | 0.0 | 231.77 | 46.93 | 53.94 |
| 23Q3 (19) | 2.65 | -56.34 | 31.84 | -6.18 | -461.82 | -51.1 | -3.8 | 21.81 | -385.71 | 5.17 | -3.18 | 358.5 | -3.53 | -171.03 | -69.71 | 0.35 | -45.31 | 40.0 | 0 | 0 | 0 | 1.08 | -46.8 | 12.16 | 0.03 | -88.89 | -95.89 | 0.92 | -6.12 | -54.9 | 0.58 | 0.0 | 0.0 | 0.18 | 20.0 | -10.0 | 157.74 | -55.56 | 121.3 |
| 23Q2 (18) | 6.07 | 120.73 | 20.68 | -1.1 | 57.2 | 47.62 | -4.86 | -370.0 | 27.79 | 5.34 | 169.35 | 344.95 | 4.97 | 2661.11 | 69.62 | 0.64 | 56.1 | 276.47 | 0 | 0 | 0 | 2.03 | 1.31 | 173.48 | 0.27 | 113.92 | 350.0 | 0.98 | 222.5 | 160.12 | 0.58 | 3.57 | -1.69 | 0.15 | -16.67 | -11.76 | 354.97 | 0 | 0 |
| 23Q1 (17) | 2.75 | 105.22 | 179.94 | -2.57 | -742.5 | -120.73 | 1.8 | 157.32 | -30.5 | -7.7 | -146.55 | -85.54 | 0.18 | -89.66 | -97.99 | 0.41 | -10.87 | -38.81 | 0 | 0 | 0 | 2.00 | -3.94 | -33.93 | -1.94 | -25.16 | -345.57 | -0.8 | -1433.33 | 38.93 | 0.56 | -5.08 | -5.08 | 0.18 | -25.0 | 20.0 | 0.00 | -100.0 | 0 |
| 22Q4 (16) | 1.34 | -33.33 | -95.87 | 0.4 | 109.78 | 106.08 | -3.14 | -336.09 | -220.41 | 16.54 | 927.0 | 82600.0 | 1.74 | 183.65 | -93.26 | 0.46 | 84.0 | 58.62 | 0 | 0 | 0 | 2.09 | 116.64 | 39.48 | -1.55 | -312.33 | 67.16 | 0.06 | -97.06 | -99.81 | 0.59 | 1.72 | -9.23 | 0.24 | 20.0 | 118.18 | 150.56 | 111.24 | 48.7 |
| 22Q3 (15) | 2.01 | -60.04 | 154.47 | -4.09 | -94.76 | -109.82 | 1.33 | 119.76 | -52.84 | -2.0 | 8.26 | -178.12 | -2.08 | -170.99 | -105.48 | 0.25 | 47.06 | -24.24 | 0 | 0 | 0 | 0.96 | 29.72 | -45.23 | 0.73 | 1116.67 | 136.14 | 2.04 | 225.15 | 159.3 | 0.58 | -1.69 | -9.38 | 0.2 | 17.65 | 122.22 | 71.28 | 0 | 0 |
| 22Q2 (14) | 5.03 | 246.22 | 207.48 | -2.1 | -116.94 | 38.42 | -6.73 | -359.85 | -79.95 | -2.18 | 47.47 | -319.23 | 2.93 | -67.3 | 136.22 | 0.17 | -74.63 | -68.52 | 0 | 0 | 0 | 0.74 | -75.52 | -77.75 | 0.06 | -92.41 | 102.17 | -1.63 | -24.43 | 66.46 | 0.59 | 0.0 | -6.35 | 0.17 | 13.33 | 112.5 | 0.00 | 0 | 0 |
| 22Q1 (13) | -3.44 | -110.61 | 60.86 | 12.4 | 288.45 | -37.56 | 2.59 | 364.29 | 283.69 | -4.15 | -20850.0 | -386.21 | 8.96 | -65.31 | -19.06 | 0.67 | 131.03 | 76.32 | 0 | 0 | 0 | 3.03 | 102.78 | 25.37 | 0.79 | 116.74 | 116.06 | -1.31 | -104.19 | -107.86 | 0.59 | -9.23 | -4.84 | 0.15 | 36.36 | 87.5 | 0.00 | -100.0 | 100.0 |
| 21Q4 (12) | 32.41 | 978.32 | 1458.17 | -6.58 | -115.79 | -422.55 | -0.98 | -134.75 | -105.68 | 0.02 | -99.22 | -88.24 | 25.83 | -31.99 | 526.94 | 0.29 | -12.12 | -12.12 | 0 | 0 | 0 | 1.50 | -14.93 | -20.46 | -4.72 | -133.66 | 26.82 | 31.25 | 1008.43 | -35.79 | 0.65 | 1.56 | 6.56 | 0.11 | 22.22 | 0.0 | 101.25 | 0 | 2304.19 |
| 21Q3 (11) | -3.69 | 21.15 | -223.68 | 41.67 | 1321.99 | 5969.01 | 2.82 | 175.4 | 664.0 | 2.56 | 592.31 | 243.82 | 37.98 | 569.47 | 2152.97 | 0.33 | -38.89 | -15.38 | 0 | 0 | 0 | 1.76 | -47.29 | -22.29 | -2.02 | 27.08 | -941.67 | -3.44 | 29.22 | -739.02 | 0.64 | 1.59 | 4.92 | 0.09 | 12.5 | 28.57 | 0.00 | 0 | 100.0 |
| 21Q2 (10) | -4.68 | 46.76 | -1276.47 | -3.41 | -117.17 | -384.17 | -3.74 | -165.25 | -1396.0 | -0.52 | -135.86 | -425.0 | -8.09 | -173.08 | -1040.7 | 0.54 | 42.11 | 157.14 | 0 | 0 | 0 | 3.34 | 37.89 | 139.82 | -2.77 | 43.7 | -185.57 | -4.86 | -129.17 | -345.87 | 0.63 | 1.61 | 1.61 | 0.08 | 0.0 | -20.0 | 0.00 | 100.0 | 0 |
| 21Q1 (9) | -8.79 | -522.6 | -514.69 | 19.86 | 873.53 | 2212.77 | -1.41 | -108.17 | -199.3 | 1.45 | 752.94 | 680.0 | 11.07 | 168.69 | 567.09 | 0.38 | 15.15 | 31.03 | 0 | 0 | 0 | 2.42 | 28.65 | 26.61 | -4.92 | 23.72 | -706.56 | 16.66 | -65.77 | 33220.0 | 0.62 | 1.64 | 0.0 | 0.08 | -27.27 | -11.11 | -50.63 | -1302.31 | 73.09 |
| 20Q4 (8) | 2.08 | 282.46 | 303.92 | 2.04 | 387.32 | 3.55 | 17.26 | 3552.0 | 1679.38 | 0.17 | 109.55 | 189.47 | 4.12 | 322.7 | 333.68 | 0.33 | -15.38 | 43.48 | 0 | 0 | 0 | 1.88 | -16.88 | 15.18 | -6.45 | -2787.5 | -213.11 | 48.67 | 11970.73 | 97240.0 | 0.61 | 0.0 | -3.17 | 0.11 | 57.14 | 37.5 | 4.21 | 101.0 | 103.14 |
| 20Q3 (7) | -1.14 | -235.29 | -65.22 | -0.71 | -159.17 | -171.72 | -0.5 | -100.0 | -120.41 | -1.78 | -1212.5 | -8800.0 | -1.85 | -315.12 | -716.67 | 0.39 | 85.71 | 44.44 | 0 | 0 | 0 | 2.26 | 62.65 | 17.45 | 0.24 | 124.74 | 114.12 | -0.41 | 62.39 | -392.86 | 0.61 | -1.61 | -4.69 | 0.07 | -30.0 | -22.22 | -422.22 | 0 | -432.37 |
| 20Q2 (6) | -0.34 | 76.22 | 26.09 | 1.2 | 227.66 | 100.0 | -0.25 | -117.61 | 70.59 | 0.16 | 164.0 | 134.04 | 0.86 | 136.29 | 514.29 | 0.21 | -27.59 | 16.67 | 0 | 0 | 0 | 1.39 | -27.2 | 13.19 | -0.97 | -59.02 | 42.26 | -1.09 | -2280.0 | -1090.91 | 0.62 | 0.0 | -1.59 | 0.1 | 11.11 | 11.11 | 0.00 | 100.0 | 100.0 |
| 20Q1 (5) | -1.43 | -40.2 | 47.43 | -0.94 | -147.72 | -153.41 | 1.42 | 46.39 | -28.28 | -0.25 | -31.58 | -160.98 | -2.37 | -349.47 | -146.88 | 0.29 | 26.09 | 314.29 | 0 | 0 | 0 | 1.91 | 17.03 | 242.73 | -0.61 | 70.39 | 75.1 | 0.05 | 0.0 | -58.33 | 0.62 | -1.59 | -3.12 | 0.09 | 12.5 | 0.0 | -188.16 | -40.2 | 41.2 |
| 19Q4 (4) | -1.02 | -47.83 | 0.0 | 1.97 | 98.99 | 0.0 | 0.97 | -60.41 | 0.0 | -0.19 | -850.0 | 0.0 | 0.95 | 216.67 | 0.0 | 0.23 | -14.81 | 0.0 | 0 | 0 | 0.0 | 1.63 | -15.24 | 0.0 | -2.06 | -21.18 | 0.0 | 0.05 | -64.29 | 0.0 | 0.63 | -1.56 | 0.0 | 0.08 | -11.11 | 0.0 | -134.21 | -69.22 | 0.0 |
| 19Q3 (3) | -0.69 | -50.0 | 0.0 | 0.99 | 65.0 | 0.0 | 2.45 | 388.24 | 0.0 | -0.02 | 95.74 | 0.0 | 0.3 | 114.29 | 0.0 | 0.27 | 50.0 | 0.0 | 0 | 0 | 0.0 | 1.93 | 56.75 | 0.0 | -1.7 | -1.19 | 0.0 | 0.14 | 27.27 | 0.0 | 0.64 | 1.59 | 0.0 | 0.09 | 0.0 | 0.0 | -79.31 | -43.1 | 0.0 |
| 19Q2 (2) | -0.46 | 83.09 | 0.0 | 0.6 | -65.91 | 0.0 | -0.85 | -142.93 | 0.0 | -0.47 | -214.63 | 0.0 | 0.14 | 114.58 | 0.0 | 0.18 | 157.14 | 0.0 | 0 | 0 | 0.0 | 1.23 | 120.43 | 0.0 | -1.68 | 31.43 | 0.0 | 0.11 | -8.33 | 0.0 | 0.63 | -1.56 | 0.0 | 0.09 | 0.0 | 0.0 | -55.42 | 82.68 | 0.0 |
| 19Q1 (1) | -2.72 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | -2.45 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -320.00 | 0.0 | 0.0 |
