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) | -0.32 | 0 | 0.18 | -96.89 | 0.32 | 0 | -0.07 | 0 | -0.14 | 0 | 4.16 | -27.53 | -0.02 | 0 | 31.23 | 30.91 | -10.66 | 0 | -9.0 | 0 | 9.59 | 8.73 | 0.11 | 0.0 | -45.71 | 0 |
| 2022 (9) | 7.77 | -58.29 | 5.78 | 0 | -13.84 | 0 | -0.37 | 0 | 13.55 | 29.29 | 5.74 | 28.12 | -0.09 | 0 | 23.86 | 101.08 | -0.97 | 0 | 0.25 | -97.5 | 8.82 | 8.09 | 0.11 | 10.0 | 84.64 | -17.04 |
| 2021 (8) | 18.63 | 19.73 | -8.15 | 0 | -9.93 | 0 | 0.01 | -87.5 | 10.48 | -40.39 | 4.48 | 22.4 | -0.02 | 0 | 11.86 | 0.04 | 10.03 | 139.38 | 10.0 | 185.71 | 8.16 | -17.16 | 0.1 | 25.0 | 102.03 | -11.94 |
| 2020 (7) | 15.56 | -30.91 | 2.02 | 0 | -3.71 | 0 | 0.08 | -60.0 | 17.58 | -12.01 | 3.66 | -28.79 | 0.62 | 0 | 11.86 | 1.62 | 4.19 | -66.77 | 3.5 | -65.62 | 9.85 | -2.96 | 0.08 | 14.29 | 115.86 | 4.95 |
| 2019 (6) | 22.52 | 61.67 | -2.54 | 0 | -19.14 | 0 | 0.2 | 0 | 19.98 | 5450.0 | 5.14 | -46.35 | 0 | 0 | 11.67 | -65.36 | 12.61 | 637.43 | 10.18 | 456.28 | 10.15 | -10.96 | 0.07 | 75.0 | 110.39 | 5.16 |
| 2018 (5) | 13.93 | -13.42 | -13.57 | 0 | -2.34 | 0 | -1.54 | 0 | 0.36 | -92.87 | 9.58 | -27.48 | 0 | 0 | 33.70 | -30.67 | 1.71 | 111.11 | 1.83 | 29.79 | 11.4 | -16.05 | 0.04 | 100.0 | 104.97 | -2.07 |
| 2017 (4) | 16.09 | 56.67 | -11.04 | 0 | -6.04 | 0 | -0.24 | 0 | 5.05 | 0 | 13.21 | 464.53 | 0 | 0 | 48.60 | 467.65 | 0.81 | 0 | 1.41 | 0 | 13.58 | -3.96 | 0.02 | -94.12 | 107.20 | -0.32 |
| 2016 (3) | 10.27 | -44.28 | -59.16 | 0 | 32.5 | 0 | -0.16 | 0 | -48.89 | 0 | 2.34 | -29.94 | 0 | 0 | 8.56 | 6.62 | -3.41 | 0 | -4.93 | 0 | 14.14 | 4.35 | 0.34 | -33.33 | 107.54 | -10.72 |
| 2015 (2) | 18.43 | 8.03 | 6.69 | -68.78 | -13.37 | 0 | -1.88 | 0 | 25.12 | -34.74 | 3.34 | -55.94 | 0.01 | -80.0 | 8.03 | -52.61 | 5.4 | -37.35 | 1.24 | -78.55 | 13.55 | -2.02 | 0.51 | 2.0 | 120.46 | 41.99 |
| 2014 (1) | 17.06 | -46.64 | 21.43 | 0 | -41.43 | 0 | -0.75 | 0 | 38.49 | 46.13 | 7.58 | -48.82 | 0.05 | -44.44 | 16.95 | -41.06 | 8.62 | -55.36 | 5.78 | 85.26 | 13.83 | -34.45 | 0.5 | 127.27 | 84.83 | -35.15 |
| 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) | -0.55 | 61.81 | -131.07 | 3.66 | 415.52 | -47.86 | -0.56 | 62.67 | 1.75 | 0.04 | 121.05 | 300.0 | 3.11 | 219.62 | -64.62 | 1.51 | 49.5 | 128.79 | -0.01 | 0 | 0 | 83.89 | 134.22 | 655.0 | -3.61 | -16.83 | -314.94 | -3.46 | -21.83 | -592.0 | 2.39 | 0.0 | 0.84 | 0.02 | 0.0 | -33.33 | 0.00 | 0 | -100.0 |
| 23Q3 (19) | -1.44 | -174.61 | -233.33 | -1.16 | -127.45 | 13.43 | -1.5 | -278.57 | 58.1 | -0.19 | -1800.0 | 9.52 | -2.6 | -283.1 | -900.0 | 1.01 | 20.24 | -43.58 | 0 | 0 | 100.0 | 35.82 | 96.56 | 0.64 | -3.09 | -65.24 | -188.79 | -2.84 | -170.48 | -259.49 | 2.39 | 0.0 | 1.7 | 0.02 | -33.33 | -33.33 | 0.00 | -100.0 | -100.0 |
| 23Q2 (18) | 1.93 | 814.81 | -44.86 | -0.51 | 71.82 | -96.15 | 0.84 | -45.45 | 111.21 | -0.01 | -112.5 | -109.09 | 1.42 | 168.27 | -56.17 | 0.84 | 3.7 | -67.69 | 0 | 0 | -100.0 | 18.22 | -8.22 | -56.62 | -1.87 | 10.95 | -848.0 | -1.05 | 36.36 | -208.25 | 2.39 | -1.24 | 16.59 | 0.03 | 0.0 | 50.0 | 140.88 | 517.41 | 22.36 |
| 23Q1 (17) | -0.27 | -115.25 | -119.01 | -1.81 | -125.78 | -617.14 | 1.54 | 370.18 | 170.0 | 0.08 | 700.0 | 128.57 | -2.08 | -123.66 | -217.51 | 0.81 | 22.73 | 19.12 | 0 | 0 | 100.0 | 19.85 | 78.68 | 101.45 | -2.1 | -141.38 | -387.67 | -1.65 | -230.0 | -389.47 | 2.42 | 2.11 | 18.05 | 0.03 | 0.0 | 0.0 | -33.75 | -136.23 | -162.98 |
| 22Q4 (16) | 1.77 | 63.89 | -67.34 | 7.02 | 623.88 | 151.66 | -0.57 | 84.08 | 80.0 | 0.01 | 104.76 | -80.0 | 8.79 | 3480.77 | 207.59 | 0.66 | -63.13 | -73.91 | 0 | 100.0 | 100.0 | 11.11 | -68.78 | -55.51 | -0.87 | 18.69 | -133.46 | -0.5 | 36.71 | -122.73 | 2.37 | 0.85 | 16.75 | 0.03 | 0.0 | 0.0 | 93.16 | 37.15 | -26.78 |
| 22Q3 (15) | 1.08 | -69.14 | -81.51 | -1.34 | -415.38 | 82.97 | -3.58 | 52.2 | -275.49 | -0.21 | -290.91 | 8.7 | -0.26 | -108.02 | 87.19 | 1.79 | -31.15 | 39.84 | -0.08 | -366.67 | 0 | 35.59 | -15.28 | 161.62 | -1.07 | -528.0 | -142.63 | -0.79 | -181.44 | -140.51 | 2.35 | 14.63 | 16.34 | 0.03 | 50.0 | 0.0 | 67.92 | -41.0 | -53.48 |
| 22Q2 (14) | 3.5 | 146.48 | -2.51 | -0.26 | -174.29 | -102.53 | -7.49 | -240.45 | 17.24 | 0.11 | 139.29 | 0.0 | 3.24 | 83.05 | -76.61 | 2.6 | 282.35 | 1268.42 | 0.03 | 200.0 | 0 | 42.00 | 326.21 | 1836.57 | 0.25 | -65.75 | -89.63 | 0.97 | 70.18 | -71.88 | 2.05 | 0.0 | 0.99 | 0.02 | -33.33 | 0.0 | 115.13 | 114.86 | 76.39 |
| 22Q1 (13) | 1.42 | -73.8 | -62.43 | 0.35 | 102.58 | -88.49 | -2.2 | 22.81 | -3042.86 | -0.28 | -660.0 | -411.11 | 1.77 | 121.66 | -74.05 | 0.68 | -73.12 | 38.78 | -0.03 | -200.0 | -200.0 | 9.86 | -60.54 | 90.26 | 0.73 | -71.92 | -70.92 | 0.57 | -74.09 | -76.25 | 2.05 | 0.99 | -0.97 | 0.03 | 0.0 | 50.0 | 53.58 | -57.88 | -36.35 |
| 21Q4 (12) | 5.42 | -7.19 | -4.91 | -13.59 | -72.68 | -423.57 | -2.85 | -239.71 | -2750.0 | 0.05 | 121.74 | -90.74 | -8.17 | -302.46 | -182.53 | 2.53 | 97.66 | 4316.67 | -0.01 | 0 | 0 | 24.98 | 83.61 | 3991.99 | 2.6 | 3.59 | 5.26 | 2.2 | 12.82 | 4.27 | 2.03 | 0.5 | -11.35 | 0.03 | 0.0 | 50.0 | 127.23 | -12.86 | -1.34 |
| 21Q3 (11) | 5.84 | 62.67 | 210.64 | -7.87 | -176.71 | -728.42 | 2.04 | 122.54 | 169.86 | -0.23 | -309.09 | 37.84 | -2.03 | -114.66 | -318.28 | 1.28 | 573.68 | -15.79 | 0 | 0 | 0 | 13.60 | 527.15 | -37.27 | 2.51 | 4.15 | 258.57 | 1.95 | -43.48 | 163.51 | 2.02 | -0.49 | -18.55 | 0.03 | 50.0 | 50.0 | 146.00 | 123.68 | 151.62 |
| 21Q2 (10) | 3.59 | -5.03 | -15.33 | 10.26 | 237.5 | 2831.43 | -9.05 | -12828.57 | -1785.42 | 0.11 | 22.22 | 168.75 | 13.85 | 103.08 | 201.74 | 0.19 | -61.22 | -81.9 | 0 | 100.0 | -100.0 | 2.17 | -58.13 | -88.6 | 2.41 | -3.98 | 373.86 | 3.45 | 43.75 | 505.88 | 2.03 | -1.93 | -19.76 | 0.02 | 0.0 | 0.0 | 65.27 | -22.47 | -73.83 |
| 21Q1 (9) | 3.78 | -33.68 | 1.07 | 3.04 | -27.62 | 292.41 | -0.07 | 30.0 | 68.18 | 0.09 | -83.33 | 28.57 | 6.82 | -31.11 | 215.74 | 0.49 | 916.67 | -57.76 | -0.01 | 0 | 50.0 | 5.18 | 907.17 | -59.86 | 2.51 | 1.62 | 32.11 | 2.4 | 13.74 | 60.0 | 2.07 | -9.61 | -19.14 | 0.02 | 0.0 | 0.0 | 84.19 | -34.72 | -8.16 |
| 20Q4 (8) | 5.7 | 203.19 | -14.41 | 4.2 | 542.11 | 369.23 | -0.1 | 96.58 | 98.96 | 0.54 | 245.95 | 871.43 | 9.9 | 964.52 | 94.12 | -0.06 | -103.95 | -102.3 | 0 | 0 | -100.0 | -0.64 | -102.96 | -102.77 | 2.47 | 252.86 | -10.51 | 2.11 | 185.14 | -4.52 | 2.29 | -7.66 | -12.26 | 0.02 | 0.0 | 0.0 | 128.96 | 122.25 | -6.28 |
| 20Q3 (7) | 1.88 | -55.66 | -72.15 | -0.95 | -371.43 | -225.0 | -2.92 | -508.33 | 42.52 | -0.37 | -131.25 | -384.62 | 0.93 | -79.74 | -87.62 | 1.52 | 44.76 | 130.3 | 0 | -100.0 | 0 | 21.68 | 13.99 | 295.88 | 0.7 | 179.55 | -80.72 | 0.74 | 187.06 | -73.29 | 2.48 | -1.98 | -4.98 | 0.02 | 0.0 | 0.0 | 58.02 | -76.74 | -53.58 |
| 20Q2 (6) | 4.24 | 13.37 | -40.86 | 0.35 | 122.15 | 137.63 | -0.48 | -118.18 | 88.99 | -0.16 | -328.57 | -157.14 | 4.59 | 112.5 | -26.44 | 1.05 | -9.48 | -22.22 | 0.64 | 3300.0 | 1700.0 | 19.02 | 47.42 | 71.2 | -0.88 | -146.32 | -123.47 | -0.85 | -156.67 | -129.82 | 2.53 | -1.17 | -0.39 | 0.02 | 0.0 | 0.0 | 249.41 | 172.09 | 88.19 |
| 20Q1 (5) | 3.74 | -43.84 | 92.78 | -1.58 | -1.28 | -95.06 | -0.22 | 97.7 | -57.14 | 0.07 | 200.0 | 146.67 | 2.16 | -57.65 | 91.15 | 1.16 | -55.56 | 123.08 | -0.02 | -150.0 | 0 | 12.90 | -44.38 | 113.4 | 1.9 | -31.16 | -22.76 | 1.5 | -32.13 | -36.17 | 2.56 | -1.92 | 6.67 | 0.02 | 0.0 | 0.0 | 91.67 | -33.38 | 125.39 |
| 19Q4 (4) | 6.66 | -1.33 | 0.0 | -1.56 | -305.26 | 0.0 | -9.57 | -88.39 | 0.0 | -0.07 | -153.85 | 0.0 | 5.1 | -32.09 | 0.0 | 2.61 | 295.45 | 0.0 | 0.04 | 0 | 0.0 | 23.20 | 323.58 | 0.0 | 2.76 | -23.97 | 0.0 | 2.21 | -20.22 | 0.0 | 2.61 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 137.60 | 10.08 | 0.0 |
| 19Q3 (3) | 6.75 | -5.86 | 0.0 | 0.76 | 181.72 | 0.0 | -5.08 | -16.51 | 0.0 | 0.13 | -53.57 | 0.0 | 7.51 | 20.35 | 0.0 | 0.66 | -51.11 | 0.0 | 0 | 100.0 | 0.0 | 5.48 | -50.71 | 0.0 | 3.63 | -3.2 | 0.0 | 2.77 | -2.81 | 0.0 | 2.61 | 2.76 | 0.0 | 0.02 | 0.0 | 0.0 | 125.00 | -5.68 | 0.0 |
| 19Q2 (2) | 7.17 | 269.59 | 0.0 | -0.93 | -14.81 | 0.0 | -4.36 | -3014.29 | 0.0 | 0.28 | 286.67 | 0.0 | 6.24 | 452.21 | 0.0 | 1.35 | 159.62 | 0.0 | -0.04 | 0 | 0.0 | 11.11 | 83.76 | 0.0 | 3.75 | 52.44 | 0.0 | 2.85 | 21.28 | 0.0 | 2.54 | 5.83 | 0.0 | 0.02 | 0.0 | 0.0 | 132.53 | 225.87 | 0.0 |
| 19Q1 (1) | 1.94 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.05 | 0.0 | 0.0 | 2.46 | 0.0 | 0.0 | 2.35 | 0.0 | 0.0 | 2.4 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 40.67 | 0.0 | 0.0 |
