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) | -6.62 | 0 | -1.7 | 0 | 1.55 | -80.77 | -3.05 | 0 | -8.32 | 0 | 1.17 | -75.68 | 0 | 0 | 1.33 | -70.28 | 0.13 | -96.36 | 1.75 | -66.02 | 1.76 | 6.67 | 0.27 | -18.18 | -175.13 | 0 |
| 2022 (9) | -14.64 | 0 | -5.99 | 0 | 8.06 | 0 | -1.96 | 0 | -20.63 | 0 | 4.81 | 75.55 | 0 | 0 | 4.47 | 60.75 | 3.57 | -48.34 | 5.15 | -2.46 | 1.65 | 9.27 | 0.33 | 13.79 | -205.33 | 0 |
| 2021 (8) | 10.01 | -7.49 | -3.93 | 0 | -2.6 | 0 | 1.46 | 0 | 6.08 | -13.27 | 2.74 | -19.65 | 0 | 0 | 2.78 | -27.41 | 6.91 | 3.29 | 5.28 | 2.92 | 1.51 | 2.03 | 0.29 | 26.09 | 141.38 | -10.62 |
| 2020 (7) | 10.82 | 149.88 | -3.81 | 0 | -0.77 | 0 | -0.62 | 0 | 7.01 | -19.52 | 3.41 | 266.67 | 0 | 0 | 3.83 | 414.75 | 6.69 | -23.89 | 5.13 | -24.78 | 1.48 | -1.33 | 0.23 | 4.55 | 158.19 | 211.99 |
| 2019 (6) | 4.33 | -82.5 | 4.38 | 0 | -5.33 | 0 | 0.53 | -59.54 | 8.71 | -50.03 | 0.93 | -75.33 | 0 | 0 | 0.74 | -71.59 | 8.79 | -23.3 | 6.82 | -28.51 | 1.5 | 51.52 | 0.22 | -8.33 | 50.70 | -77.93 |
| 2018 (5) | 24.74 | 382.26 | -7.31 | 0 | -18.56 | 0 | 1.31 | 0 | 17.43 | 0 | 3.77 | -27.36 | 0 | 0 | 2.62 | -37.6 | 11.46 | 64.66 | 9.54 | 126.6 | 0.99 | 26.92 | 0.24 | 33.33 | 229.71 | 131.5 |
| 2017 (4) | 5.13 | -20.09 | -5.86 | 0 | 5.76 | 56.95 | -0.87 | 0 | -0.73 | 0 | 5.19 | 268.09 | -0.52 | 0 | 4.19 | 164.23 | 6.96 | 25.41 | 4.21 | -13.91 | 0.78 | -1.27 | 0.18 | 38.46 | 99.23 | -10.2 |
| 2016 (3) | 6.42 | 646.51 | -1.54 | 0 | 3.67 | 200.82 | 0.55 | -44.44 | 4.88 | 0 | 1.41 | -60.83 | 0 | 0 | 1.59 | -63.32 | 5.55 | -13.55 | 4.89 | -14.36 | 0.79 | 6.76 | 0.13 | 0.0 | 110.50 | 745.45 |
| 2015 (2) | 0.86 | -91.37 | -3.84 | 0 | 1.22 | 0 | 0.99 | 110.64 | -2.98 | 0 | 3.6 | 119.51 | -0.15 | 0 | 4.33 | 81.12 | 6.42 | 66.75 | 5.71 | 49.87 | 0.74 | 13.85 | 0.13 | 44.44 | 13.07 | -94.03 |
| 2014 (1) | 9.96 | 4.29 | -2.15 | 0 | -3.15 | 0 | 0.47 | -17.54 | 7.81 | -9.71 | 1.64 | 198.18 | -0.05 | 0 | 2.39 | 186.37 | 3.85 | 7.84 | 3.81 | 9.48 | 0.65 | 8.33 | 0.09 | -10.0 | 218.90 | -4.19 |
| 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) | -2.91 | -12.36 | -129.13 | 0.25 | 123.58 | 180.65 | 3.86 | 192.42 | 13.53 | -1.72 | -1820.0 | -210.26 | -2.66 | 27.12 | -68.35 | 0.16 | -44.83 | -48.39 | 0 | 0 | 0 | 0.78 | -35.74 | -31.83 | -0.18 | -1900.0 | -135.29 | 1.47 | 4800.0 | 444.44 | 0.43 | -2.27 | 0.0 | 0.06 | 0.0 | -25.0 | -148.47 | 69.62 | 8.81 |
| 23Q3 (19) | -2.59 | -158.73 | 8.8 | -1.06 | -657.14 | 43.01 | 1.32 | 126.94 | 65.0 | 0.1 | 11.11 | -88.24 | -3.65 | -185.48 | 22.34 | 0.29 | -9.38 | -43.14 | 0 | 0 | 0 | 1.21 | -24.57 | -33.49 | 0.01 | 109.09 | -97.96 | 0.03 | -78.57 | -97.83 | 0.44 | -2.22 | 10.0 | 0.06 | -14.29 | -33.33 | -488.68 | -173.14 | -221.77 |
| 23Q2 (18) | 4.41 | 179.6 | 303.23 | -0.14 | 81.33 | 95.05 | -4.9 | -488.89 | -221.89 | 0.09 | 105.92 | 106.29 | 4.27 | 167.89 | 185.4 | 0.32 | -20.0 | -90.39 | 0 | 100.0 | 0 | 1.60 | -6.33 | -87.16 | -0.11 | -126.83 | -107.59 | 0.14 | 27.27 | -92.35 | 0.45 | 2.27 | 4.65 | 0.07 | -12.5 | -12.5 | 668.18 | 175.98 | 820.53 |
| 23Q1 (17) | -5.54 | -336.22 | 33.73 | -0.75 | -141.94 | 24.24 | 1.26 | -62.94 | 841.18 | -1.52 | -197.44 | 48.47 | -6.29 | -298.1 | 32.73 | 0.4 | 29.03 | -39.39 | -0.01 | 0 | 0 | 1.71 | 50.12 | -33.88 | 0.41 | -19.61 | -63.39 | 0.11 | -59.26 | -93.41 | 0.44 | 2.33 | 12.82 | 0.08 | 0.0 | 0.0 | -879.37 | -440.08 | -125.1 |
| 22Q4 (16) | -1.27 | 55.28 | -112.73 | -0.31 | 83.33 | -113.6 | 3.4 | 325.0 | 132.88 | 1.56 | 83.53 | -28.77 | -1.58 | 66.38 | -112.89 | 0.31 | -39.22 | -18.42 | 0 | 0 | 0 | 1.14 | -37.3 | -18.87 | 0.51 | 4.08 | -61.07 | 0.27 | -80.43 | -74.77 | 0.43 | 7.5 | 13.16 | 0.08 | -11.11 | 0.0 | -162.82 | -7.21 | -124.96 |
| 22Q3 (15) | -2.84 | -30.88 | -208.81 | -1.86 | 34.28 | 33.57 | 0.8 | -80.1 | 194.12 | 0.85 | 159.44 | 112.5 | -4.7 | 6.0 | -2373.68 | 0.51 | -84.68 | -22.73 | 0 | 0 | 0 | 1.81 | -85.44 | -30.28 | 0.49 | -66.21 | -75.74 | 1.38 | -24.59 | -14.29 | 0.4 | -6.98 | 5.26 | 0.09 | 12.5 | 28.57 | -151.87 | -63.77 | -219.87 |
| 22Q2 (14) | -2.17 | 74.04 | -317.0 | -2.83 | -185.86 | -732.35 | 4.02 | 2464.71 | 229.68 | -1.43 | 51.53 | -417.78 | -5.0 | 46.52 | -857.58 | 3.33 | 404.55 | 412.31 | 0 | 0 | 0 | 12.45 | 382.28 | 346.02 | 1.45 | 29.46 | -19.89 | 1.83 | 9.58 | 52.5 | 0.43 | 10.26 | 16.22 | 0.08 | 0.0 | 14.29 | -92.74 | 76.26 | -252.09 |
| 22Q1 (13) | -8.36 | -183.77 | -133.52 | -0.99 | -143.42 | 67.65 | -0.17 | -111.64 | -70.0 | -2.95 | -234.7 | -86.71 | -9.35 | -176.26 | -40.81 | 0.66 | 73.68 | -37.14 | 0 | 0 | 0 | 2.58 | 84.22 | -43.81 | 1.12 | -14.5 | -36.72 | 1.67 | 56.07 | 19.29 | 0.39 | 2.63 | 5.41 | 0.08 | 0.0 | 14.29 | -390.65 | -159.89 | -100.78 |
| 21Q4 (12) | 9.98 | 282.38 | -41.19 | 2.28 | 181.43 | 396.1 | 1.46 | 271.76 | 128.57 | 2.19 | 447.5 | 23.03 | 12.26 | 6552.63 | -24.32 | 0.38 | -42.42 | 40.74 | 0 | 0 | 0 | 1.40 | -46.12 | 29.27 | 1.31 | -35.15 | -32.12 | 1.07 | -33.54 | 2.88 | 0.38 | 0.0 | 5.56 | 0.08 | 14.29 | 33.33 | 652.29 | 414.83 | -43.88 |
| 21Q3 (11) | 2.61 | 161.0 | 171.51 | -2.8 | -723.53 | -294.37 | -0.85 | 72.58 | -1162.5 | 0.4 | -11.11 | -63.96 | -0.19 | -128.79 | 95.64 | 0.66 | 1.54 | -48.03 | 0 | 0 | 0 | 2.60 | -6.83 | -53.97 | 2.02 | 11.6 | 28.66 | 1.61 | 34.17 | 24.81 | 0.38 | 2.7 | 5.56 | 0.07 | 0.0 | 16.67 | 126.70 | 107.79 | 159.36 |
| 21Q2 (10) | 1.0 | 127.93 | 122.83 | -0.34 | 88.89 | 52.78 | -3.1 | -3000.0 | -184.01 | 0.45 | 128.48 | 158.44 | 0.66 | 109.94 | 112.94 | 0.65 | -38.1 | -26.97 | 0 | 0 | 0 | 2.79 | -39.24 | -34.93 | 1.81 | 2.26 | -9.05 | 1.2 | -14.29 | -13.67 | 0.37 | 0.0 | 0.0 | 0.07 | 0.0 | 40.0 | 60.98 | 131.34 | 125.2 |
| 21Q1 (9) | -3.58 | -121.1 | -290.43 | -3.06 | -297.4 | -90.06 | -0.1 | 98.04 | -117.86 | -1.58 | -188.76 | 42.34 | -6.64 | -140.99 | -2559.26 | 1.05 | 288.89 | 7.14 | 0 | 0 | 0 | 4.60 | 323.78 | -1.67 | 1.77 | -8.29 | 47.5 | 1.4 | 34.62 | 0.0 | 0.37 | 2.78 | -2.63 | 0.07 | 16.67 | 16.67 | -194.57 | -116.74 | -290.43 |
| 20Q4 (8) | 16.97 | 564.93 | 101.78 | -0.77 | -8.45 | -230.51 | -5.11 | -6487.5 | -360.71 | 1.78 | 60.36 | -16.04 | 16.2 | 471.56 | 80.0 | 0.27 | -78.74 | -15.62 | 0 | 0 | 0 | 1.08 | -80.81 | -5.43 | 1.93 | 22.93 | 10.29 | 1.04 | -19.38 | 42.47 | 0.36 | 0.0 | -7.69 | 0.06 | 0.0 | 0.0 | 1162.33 | 644.54 | 63.09 |
| 20Q3 (7) | -3.65 | 16.67 | 68.91 | -0.71 | 1.39 | -113.1 | 0.08 | -97.83 | 102.83 | 1.11 | 244.16 | 26.14 | -4.36 | 14.51 | 31.01 | 1.27 | 42.7 | 1311.11 | 0 | 0 | 0 | 5.65 | 31.71 | 1738.78 | 1.57 | -21.11 | 0.0 | 1.29 | -7.19 | -11.64 | 0.36 | -2.7 | -7.69 | 0.06 | 20.0 | 20.0 | -213.45 | 11.79 | 65.46 |
| 20Q2 (6) | -4.38 | -332.98 | -329.41 | -0.72 | 55.28 | -105.71 | 3.69 | 558.93 | 186.21 | -0.77 | 71.9 | -28.33 | -5.1 | -1988.89 | -272.26 | 0.89 | -9.18 | 196.67 | 0 | 0 | 0 | 4.29 | -8.18 | 385.77 | 1.99 | 65.83 | -32.54 | 1.39 | -0.71 | -44.4 | 0.37 | -2.63 | 0.0 | 0.05 | -16.67 | 0.0 | -241.99 | -336.84 | -592.75 |
| 20Q1 (5) | 1.88 | -77.65 | -78.37 | -1.61 | -372.88 | -25.78 | 0.56 | -71.43 | 411.11 | -2.74 | -229.25 | -47.31 | 0.27 | -97.0 | -96.36 | 0.98 | 206.25 | 366.67 | 0 | 0 | 0 | 4.67 | 307.6 | 655.08 | 1.2 | -31.43 | -52.38 | 1.4 | 91.78 | -34.27 | 0.38 | -2.56 | 5.56 | 0.06 | 0.0 | 20.0 | 102.17 | -85.66 | -70.14 |
| 19Q4 (4) | 8.41 | 171.64 | 0.0 | 0.59 | -89.11 | 0.0 | 1.96 | 169.26 | 0.0 | 2.12 | 140.91 | 0.0 | 9.0 | 242.41 | 0.0 | 0.32 | 255.56 | 0.0 | 0 | 0 | 0.0 | 1.15 | 273.01 | 0.0 | 1.75 | 11.46 | 0.0 | 0.73 | -50.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.06 | 20.0 | 0.0 | 712.71 | 215.35 | 0.0 |
| 19Q3 (3) | -11.74 | -1050.98 | 0.0 | 5.42 | 1648.57 | 0.0 | -2.83 | 33.88 | 0.0 | 0.88 | 246.67 | 0.0 | -6.32 | -361.31 | 0.0 | 0.09 | -70.0 | 0.0 | 0 | 0 | 0.0 | 0.31 | -65.2 | 0.0 | 1.57 | -46.78 | 0.0 | 1.46 | -41.6 | 0.0 | 0.39 | 5.41 | 0.0 | 0.05 | 0.0 | 0.0 | -617.89 | -1668.88 | 0.0 |
| 19Q2 (2) | -1.02 | -111.74 | 0.0 | -0.35 | 72.66 | 0.0 | -4.28 | -2277.78 | 0.0 | -0.6 | 67.74 | 0.0 | -1.37 | -118.49 | 0.0 | 0.3 | 42.86 | 0.0 | 0 | 0 | 0.0 | 0.88 | 42.73 | 0.0 | 2.95 | 17.06 | 0.0 | 2.5 | 17.37 | 0.0 | 0.37 | 2.78 | 0.0 | 0.05 | 0.0 | 0.0 | -34.93 | -110.21 | 0.0 |
| 19Q1 (1) | 8.69 | 0.0 | 0.0 | -1.28 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -1.86 | 0.0 | 0.0 | 7.41 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 2.52 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 342.13 | 0.0 | 0.0 |
