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) | -15.7 | 0 | 12.72 | 0 | 6.64 | 0 | -1.94 | 0 | -2.98 | 0 | 1.26 | 2420.0 | -1.62 | 0 | 8.28 | 14301.42 | 3.5 | -86.98 | 3.07 | -86.1 | 0.53 | 76.67 | 0.01 | 0.0 | -434.90 | 0 |
| 2022 (9) | 46.14 | 0 | -17.91 | 0 | -15.14 | 0 | 0.43 | 0 | 28.23 | 0 | 0.05 | 400.0 | 0 | 0 | 0.06 | 109.65 | 26.88 | 238.97 | 22.09 | 247.87 | 0.3 | 25.0 | 0.01 | 0.0 | 205.98 | 0 |
| 2021 (8) | -10.82 | 0 | -5.86 | 0 | 11.27 | -39.64 | -1.76 | 0 | -16.68 | 0 | 0.01 | -75.0 | 0 | 0 | 0.03 | -67.88 | 7.93 | -37.9 | 6.35 | -38.05 | 0.24 | 41.18 | 0.01 | 0 | -163.94 | 0 |
| 2020 (7) | -0.94 | 0 | -5.58 | 0 | 18.67 | -49.6 | 0.66 | -10.81 | -6.52 | 0 | 0.04 | 0 | 0 | 0 | 0.09 | 0 | 12.77 | 161.68 | 10.25 | 117.62 | 0.17 | 54.55 | 0 | 0 | -9.02 | 0 |
| 2019 (6) | -43.36 | 0 | -1.9 | 0 | 37.04 | 0 | 0.74 | 0 | -45.26 | 0 | 0 | 0 | 0.06 | 0 | -0.00 | 0 | 4.88 | 29.1 | 4.71 | 41.02 | 0.11 | 57.14 | 0 | 0 | -899.59 | 0 |
| 2018 (5) | 7.85 | 0 | 6.67 | 161.57 | -14.71 | 0 | -0.03 | 0 | 14.52 | 0 | 0.05 | 150.0 | 0 | 0 | 0.19 | 195.47 | 3.78 | -55.58 | 3.34 | -55.35 | 0.07 | 0.0 | 0 | 0 | 230.21 | 0 |
| 2017 (4) | -10.07 | 0 | 2.55 | 0 | 15.52 | 0 | -0.33 | 0 | -7.52 | 0 | 0.02 | -92.31 | 0 | 0 | 0.06 | -88.8 | 8.51 | -14.9 | 7.48 | -25.05 | 0.07 | 16.67 | 0 | 0 | -133.38 | 0 |
| 2016 (3) | 20.45 | 172.3 | -2.15 | 0 | -20.47 | 0 | 1.64 | -55.68 | 18.3 | 6677.78 | 0.26 | 100.0 | 0 | 0 | 0.57 | 74.32 | 10.0 | 35.87 | 9.98 | 37.09 | 0.06 | 100.0 | 0 | 0 | 203.69 | 98.26 |
| 2015 (2) | 7.51 | 0 | -7.24 | 0 | 2.66 | -56.75 | 3.7 | 0 | 0.27 | 0 | 0.13 | -82.43 | -1.59 | 0 | 0.33 | -91.96 | 7.36 | 69.98 | 7.28 | 86.19 | 0.03 | 0.0 | 0 | 0 | 102.74 | 0 |
| 2014 (1) | -3.07 | 0 | -2.71 | 0 | 6.15 | -36.4 | -3.36 | 0 | -5.78 | 0 | 0.74 | 48.0 | -0.02 | 0 | 4.05 | 214.23 | 4.33 | -67.88 | 3.91 | -70.38 | 0.03 | 0.0 | 0.01 | 0.0 | -77.72 | 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) | -7.37 | -666.92 | -143.69 | 0.85 | -51.98 | 109.23 | 5.76 | -14.67 | 11620.0 | -0.64 | -245.45 | -113.33 | -6.52 | -312.38 | -185.12 | 0.01 | -98.95 | 0 | -1.62 | 0 | 0 | 3.33 | -76.14 | 0 | -0.62 | -131.96 | -106.23 | -0.48 | -131.58 | -106.03 | 0.19 | 11.76 | 137.5 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 1.3 | 144.07 | -93.69 | 1.77 | -84.96 | -66.85 | 6.75 | 215.98 | 133.89 | 0.44 | 165.67 | 320.0 | 3.07 | -65.19 | -88.16 | 0.95 | 265.38 | 0 | 0 | 0 | 0 | 13.97 | 272.37 | 0 | 1.94 | -9.35 | -85.98 | 1.52 | -19.58 | -86.52 | 0.17 | 88.89 | 112.5 | 0 | 0 | 0 | 76.92 | 151.63 | -57.56 |
| 23Q2 (18) | -2.95 | 55.84 | -124.58 | 11.77 | 804.79 | 729.41 | -5.82 | -14450.0 | 33.49 | -0.67 | 36.79 | -157.69 | 8.82 | 205.63 | -12.93 | 0.26 | 766.67 | 420.0 | 0 | 0 | 0 | 3.75 | 48.82 | 1462.25 | 2.14 | 5250.0 | -43.24 | 1.89 | 1250.0 | -43.58 | 0.09 | 12.5 | 28.57 | 0 | 0 | 0 | -148.99 | 95.09 | -142.46 |
| 23Q1 (17) | -6.68 | -139.6 | -100.6 | -1.67 | 81.87 | 86.28 | -0.04 | 20.0 | -100.29 | -1.06 | -253.33 | -189.83 | -8.35 | -209.01 | 46.13 | 0.03 | 0 | 0 | 0 | 0 | 0 | 2.52 | 0 | 0 | 0.04 | -99.6 | 105.88 | 0.14 | -98.24 | 127.45 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | -3036.36 | -1547.09 | 0 |
| 22Q4 (16) | 16.87 | -18.07 | 167.48 | -9.21 | -272.47 | -6040.0 | -0.05 | 99.75 | -100.24 | -0.3 | -50.0 | 63.86 | 7.66 | -70.46 | 130.46 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 9.95 | -28.11 | 1563.24 | 7.96 | -29.43 | 1758.33 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | 209.83 | 15.77 | 0 |
| 22Q3 (15) | 20.59 | 71.58 | 493.69 | 5.34 | 385.56 | -73.31 | -19.92 | -127.66 | -112.14 | -0.2 | 23.08 | 4.76 | 25.93 | 155.97 | 75.44 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 13.84 | 267.11 | 3175.56 | 11.28 | 236.72 | 2992.31 | 0.08 | 14.29 | 33.33 | 0 | 0 | 0 | 181.25 | -48.34 | 0 |
| 22Q2 (14) | 12.0 | 460.36 | 504.04 | -1.87 | 84.63 | 87.98 | -8.75 | -164.43 | -87400.0 | -0.26 | -122.03 | 3.7 | 10.13 | 165.35 | 154.67 | 0.05 | 0 | 0 | 0 | 0 | 0 | 0.24 | 0 | 0 | 3.77 | 654.41 | 885.42 | 3.35 | 756.86 | 917.07 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 350.88 | 0 | 0 |
| 22Q1 (13) | -3.33 | 86.68 | -114.88 | -12.17 | -8013.33 | -19.78 | 13.58 | -34.01 | 14988.89 | 1.18 | 242.17 | 362.22 | -15.5 | 38.37 | -226.84 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.68 | 0.0 | -107.13 | -0.51 | -6.25 | -106.68 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q4 (12) | -25.0 | -378.01 | -523.73 | -0.15 | -100.75 | 96.58 | 20.58 | 319.17 | 372.94 | -0.83 | -295.24 | -295.24 | -25.15 | -270.16 | -1754.61 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.68 | -51.11 | -106.69 | -0.48 | -23.08 | -105.93 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q3 (11) | -5.23 | -76.09 | 54.36 | 20.01 | 228.6 | 124.58 | -9.39 | -93800.0 | -147.88 | -0.21 | 22.22 | -121.88 | 14.78 | 179.76 | 679.61 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.45 | 6.25 | -40.62 | -0.39 | 4.88 | -44.44 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -2.97 | -113.27 | 22.25 | -15.56 | -53.15 | -2493.85 | -0.01 | -111.11 | -100.2 | -0.27 | 40.0 | -35.0 | -18.53 | -251.64 | -484.54 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.48 | -105.03 | -182.35 | -0.41 | -105.37 | -412.5 | 0.06 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q1 (9) | 22.38 | 279.32 | 165.17 | -10.16 | -131.96 | 5.58 | 0.09 | 101.19 | -94.23 | -0.45 | -114.29 | -4400.0 | 12.22 | 703.95 | 626.72 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 9.54 | -6.1 | 207.74 | 7.63 | -5.8 | 205.2 | 0.06 | 0.0 | 100.0 | 0 | 0 | 0 | 291.03 | 302.51 | -12.76 |
| 20Q4 (8) | 5.9 | 151.48 | 121.49 | -4.38 | -149.16 | -1427.27 | -7.54 | -138.45 | -125.73 | -0.21 | -121.88 | -110.0 | 1.52 | 159.61 | 105.6 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | 10.16 | 3275.0 | 2108.7 | 8.1 | 3100.0 | 1783.72 | 0.06 | 20.0 | 100.0 | 0 | 0 | 0 | 72.30 | 0 | 101.21 |
| 20Q3 (7) | -11.46 | -200.0 | 6.45 | 8.91 | 1270.77 | 973.49 | 19.61 | 289.86 | 161.47 | 0.96 | 580.0 | 123.26 | -2.55 | 19.56 | 77.67 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.32 | -88.24 | -106.6 | -0.27 | -237.5 | -105.71 | 0.05 | 66.67 | 66.67 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q2 (6) | -3.82 | -145.26 | -187.22 | 0.65 | 106.04 | 122.49 | 5.03 | 222.44 | 0 | -0.2 | -1900.0 | -42.86 | -3.17 | -36.64 | 24.88 | 0.01 | -66.67 | 0 | 0 | 0 | 0 | 1.79 | 823.81 | 0 | -0.17 | -105.48 | -240.0 | -0.08 | -103.2 | 11.11 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q1 (5) | 8.44 | 130.75 | 462.23 | -10.76 | -3360.61 | -6229.41 | 1.56 | -94.68 | 550.0 | -0.01 | 90.0 | -101.82 | -2.32 | 91.45 | 7.2 | 0.03 | 0 | 0 | 0 | -100.0 | 0 | 0.19 | 0 | 0 | 3.1 | 573.91 | 915.79 | 2.5 | 481.4 | 814.29 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 333.60 | 105.59 | 0 |
| 19Q4 (4) | -27.45 | -124.08 | 0.0 | 0.33 | -60.24 | 0.0 | 29.31 | 290.8 | 0.0 | -0.1 | -123.26 | 0.0 | -27.12 | -137.48 | 0.0 | 0 | 0 | 0.0 | 0.06 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.46 | -90.52 | 0.0 | 0.43 | -90.91 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -5967.39 | -2218.76 | 0.0 |
| 19Q3 (3) | -12.25 | -821.05 | 0.0 | 0.83 | 128.72 | 0.0 | 7.5 | 0 | 0.0 | 0.43 | 407.14 | 0.0 | -11.42 | -170.62 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 4.85 | 9800.0 | 0.0 | 4.73 | 5355.56 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -257.35 | 0 | 0.0 |
| 19Q2 (2) | -1.33 | 42.92 | 0.0 | -2.89 | -1600.0 | 0.0 | 0 | -100.0 | 0.0 | -0.14 | -125.45 | 0.0 | -4.22 | -68.8 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | 86.84 | 0.0 | -0.09 | 74.29 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -2.33 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -2.5 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
