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) | 197.15 | 1614.35 | -11.27 | 0 | 0 | 0 | 0.01 | 0 | 185.88 | 619500.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 62.07 | 180.86 | 1.53 | 10.87 | 0 | 0 | 309.98 | 533.18 |
| 2022 (9) | 11.5 | -90.31 | -11.47 | 0 | 0 | 0 | -3.25 | 0 | 0.03 | -99.97 | 0 | 0 | 0.2 | 0 | 0.00 | 0 | 0 | 0 | 22.1 | -60.75 | 1.38 | 7.81 | 0.01 | 0 | 48.96 | -76.24 |
| 2021 (8) | 118.65 | 15.81 | -2.65 | 0 | 0 | 0 | -3.26 | 0 | 116.0 | 25.11 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 56.3 | 2.53 | 1.28 | -3.03 | 0 | 0 | 206.06 | 13.1 |
| 2020 (7) | 102.45 | 0 | -9.73 | 0 | 0 | 0 | -2.12 | 0 | 92.72 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 54.91 | 61.5 | 1.32 | 5.6 | 0 | 0 | 182.20 | 0 |
| 2019 (6) | -13.4 | 0 | -3.55 | 0 | 0 | 0 | -1.38 | 0 | -16.95 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 34.0 | 18.14 | 1.25 | 150.0 | 0 | 0 | -38.01 | 0 |
| 2018 (5) | -72.19 | 0 | -0.45 | 0 | 0 | 0 | -1.71 | 0 | -72.64 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 28.78 | -48.71 | 0.5 | -1.96 | 0 | 0 | -246.55 | 0 |
| 2017 (4) | -234.27 | 0 | 7.68 | -32.81 | 0 | 0 | -0.52 | 0 | -226.59 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 56.11 | 17.36 | 0.51 | 0.0 | 0 | 0 | -413.76 | 0 |
| 2016 (3) | -28.31 | 0 | 11.43 | 144.23 | 0 | 0 | -1.33 | 0 | -16.88 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 47.81 | 29.81 | 0.51 | 8.51 | 0 | 0 | -58.59 | 0 |
| 2015 (2) | 110.98 | 0 | 4.68 | -79.28 | 0 | 0 | 3.21 | 0 | 115.66 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 36.83 | -29.12 | 0.47 | 27.03 | 0 | 0 | 297.53 | 0 |
| 2014 (1) | -160.59 | 0 | 22.59 | 0 | 0 | 0 | -2.6 | 0 | -138.0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 51.96 | 25.45 | 0.37 | -5.13 | 0 | 0 | -306.88 | 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) | 77.12 | 27.49 | 2.62 | -2.77 | -369.49 | -0.36 | 0 | 0 | 0 | 2.32 | 131.96 | 211.54 | 74.35 | 24.12 | 2.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 17.09 | -20.36 | 53.69 | 0.42 | 10.53 | 7.69 | -0.03 | -400.0 | -400.0 | 441.19 | 59.37 | -32.37 |
| 23Q3 (19) | 60.49 | 208.31 | 473.4 | -0.59 | -380.95 | 75.82 | 0 | 0 | 0 | -7.26 | -183.45 | -112.28 | 59.9 | 202.07 | 421.35 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 21.46 | 41.93 | 768.83 | 0.38 | 2.7 | 5.56 | 0.01 | 0.0 | 0 | 276.84 | 118.71 | 148.36 |
| 23Q2 (18) | 19.62 | -50.86 | 166.94 | 0.21 | 102.59 | 109.42 | 0 | 0 | 0 | 8.7 | 332.0 | 680.0 | 19.83 | -37.66 | 162.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 15.12 | 80.0 | 85.52 | 0.37 | 2.78 | 8.82 | 0.01 | 0.0 | 0 | 126.58 | -72.2 | 136.67 |
| 23Q1 (17) | 39.93 | -46.87 | 320.12 | -8.12 | -194.2 | -100.99 | 0 | 0 | 0 | -3.75 | -80.29 | -200.0 | 31.81 | -56.06 | 243.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 8.4 | -24.46 | 2170.27 | 0.36 | -7.69 | 20.0 | 0.01 | 0.0 | 0 | 455.30 | -30.21 | 116.82 |
| 22Q4 (16) | 75.15 | 563.89 | 826.09 | -2.76 | -13.11 | -1433.33 | 0 | 0 | 0 | -2.08 | 39.18 | 58.48 | 72.39 | 488.36 | 787.46 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.12 | 350.2 | 494.33 | 0.39 | 8.33 | 18.18 | 0.01 | 0 | 0 | 652.34 | 213.96 | 0 |
| 22Q3 (15) | -16.2 | 44.73 | -185.31 | -2.44 | -9.42 | -117.86 | 0 | 0 | 0 | -3.42 | -128.0 | -584.0 | -18.64 | 40.9 | -204.31 | 0 | 0 | 0 | 0.2 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.47 | -69.69 | -84.35 | 0.36 | 5.88 | 12.5 | 0 | 0 | 0 | -572.44 | -65.81 | -585.32 |
| 22Q2 (14) | -29.31 | -61.58 | -129.82 | -2.23 | 44.8 | -7333.33 | 0 | 0 | 0 | -1.5 | -140.0 | -15100.0 | -31.54 | -42.2 | -132.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 8.15 | 2102.7 | -57.35 | 0.34 | 13.33 | 6.25 | 0 | 0 | 0 | -345.23 | 87.25 | -168.25 |
| 22Q1 (13) | -18.14 | -75.27 | -254.65 | -4.04 | -2144.44 | -206.06 | 0 | 0 | 0 | 3.75 | 174.85 | 67.41 | -22.18 | -110.64 | -313.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.37 | 113.12 | -98.47 | 0.3 | -9.09 | -3.23 | 0 | 0 | 0 | -2707.46 | 0 | -5766.51 |
| 21Q4 (12) | -10.35 | -154.5 | -146.33 | -0.18 | 83.93 | 97.27 | 0 | 0 | 0 | -5.01 | -902.0 | -596.04 | -10.53 | -158.93 | -166.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -2.82 | -117.87 | -115.61 | 0.33 | 3.12 | -8.33 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q3 (11) | 18.99 | -80.68 | 2612.86 | -1.12 | -3633.33 | 61.25 | 0 | 0 | 0 | -0.5 | -5100.0 | 91.55 | 17.87 | -81.81 | 915.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 15.78 | -17.43 | -7.07 | 0.32 | 0.0 | -5.88 | 0 | 0 | 0 | 117.95 | -76.68 | 2818.43 |
| 21Q2 (10) | 98.28 | 737.85 | 397.62 | -0.03 | 97.73 | 78.57 | 0 | 0 | 0 | 0.01 | -99.55 | -99.95 | 98.25 | 843.8 | 401.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 19.11 | -21.16 | 74.84 | 0.32 | 3.23 | -3.03 | 0 | 0 | 0 | 505.82 | 958.63 | 188.38 |
| 21Q1 (9) | 11.73 | -47.49 | -80.34 | -1.32 | 79.97 | -1000.0 | 0 | 0 | 0 | 2.24 | 121.78 | 111.7 | 10.41 | -33.9 | -82.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 24.24 | 34.22 | 171.14 | 0.31 | -13.89 | 3.33 | 0 | 0 | 0 | 47.78 | -60.6 | -92.6 |
| 20Q4 (8) | 22.34 | 3091.43 | 109.18 | -6.59 | -128.03 | -533.65 | 0 | 0 | 0 | 1.01 | 117.06 | 159.41 | 15.75 | 819.18 | 63.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 18.06 | 6.36 | 31.54 | 0.36 | 5.88 | 9.09 | 0 | 0 | 0 | 121.28 | 2900.84 | 59.66 |
| 20Q3 (7) | 0.7 | -96.46 | 105.65 | -2.89 | -1964.29 | -702.78 | 0 | 0 | 0 | -5.92 | -126.98 | -171.56 | -2.19 | -111.17 | 82.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 16.98 | 55.35 | 35.19 | 0.34 | 3.03 | 6.25 | 0 | 0 | 0 | 4.04 | -97.7 | 104.2 |
| 20Q2 (6) | 19.75 | -66.89 | 128.44 | -0.14 | -16.67 | -16.67 | 0 | 0 | 0 | 21.94 | 214.57 | 3818.64 | 19.61 | -67.06 | 128.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 10.93 | 22.26 | 203.31 | 0.33 | 10.0 | 6.45 | 0 | 0 | 0 | 175.40 | -72.83 | 0 |
| 20Q1 (5) | 59.65 | 458.52 | 3.25 | -0.12 | 88.46 | 94.12 | 0 | 0 | 0 | -19.15 | -1026.47 | -711.82 | 59.53 | 517.53 | 6.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 8.94 | -34.89 | -51.09 | 0.3 | -9.09 | 3.45 | 0 | 0 | 0 | 645.56 | 749.87 | 107.51 |
| 19Q4 (4) | 10.68 | 186.13 | 0.0 | -1.04 | -188.89 | 0.0 | 0 | 0 | 0.0 | -1.7 | 22.02 | 0.0 | 9.64 | 175.55 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 13.73 | 9.32 | 0.0 | 0.33 | 3.12 | 0.0 | 0 | 0 | 0.0 | 75.96 | 178.9 | 0.0 |
| 19Q3 (3) | -12.4 | 82.15 | 0.0 | -0.36 | -200.0 | 0.0 | 0 | 0 | 0.0 | -2.18 | -269.49 | 0.0 | -12.76 | 81.66 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 12.56 | 218.71 | 0.0 | 0.32 | 3.23 | 0.0 | 0 | 0 | 0.0 | -96.27 | 0 | 0.0 |
| 19Q2 (2) | -69.45 | -220.22 | 0.0 | -0.12 | 94.12 | 0.0 | 0 | 0 | 0.0 | -0.59 | -118.85 | 0.0 | -69.57 | -224.83 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | -10.58 | -157.88 | 0.0 | 0.31 | 6.9 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 57.77 | 0.0 | 0.0 | -2.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.13 | 0.0 | 0.0 | 55.73 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 18.28 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 311.09 | 0.0 | 0.0 |
