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) | 2.37 | -86.3 | -2.64 | 0 | -2.12 | 0 | -0.69 | 0 | -0.27 | 0 | 1.13 | -49.55 | 0 | 0 | 2.55 | -45.7 | 4.57 | -5.97 | 3.99 | 3.37 | 0.49 | 6.52 | 0 | 0 | 52.90 | -86.79 |
| 2022 (9) | 17.3 | 1391.38 | -2.2 | 0 | -0.31 | 0 | -1.32 | 0 | 15.1 | 3112.77 | 2.24 | 540.0 | 0 | 0 | 4.69 | 359.71 | 4.86 | 32.79 | 3.86 | 37.37 | 0.46 | 15.0 | 0 | 0 | 400.46 | 1008.18 |
| 2021 (8) | 1.16 | -79.25 | -0.69 | 0 | -1.13 | 0 | -0.18 | 0 | 0.47 | -91.03 | 0.35 | -56.25 | 0 | 0 | 1.02 | -63.69 | 3.66 | 29.33 | 2.81 | 32.55 | 0.4 | -4.76 | 0 | 0 | 36.14 | -83.58 |
| 2020 (7) | 5.59 | 64.9 | -0.35 | 0 | -1.63 | 0 | 0.15 | 25.0 | 5.24 | 32.32 | 0.8 | 23.08 | 0 | 0 | 2.81 | 19.01 | 2.83 | 13.2 | 2.12 | 10.99 | 0.42 | 5.0 | 0 | 0 | 220.08 | 49.97 |
| 2019 (6) | 3.39 | -28.18 | 0.57 | 0 | -3.0 | 0 | 0.12 | -73.33 | 3.96 | 25.71 | 0.65 | 0.0 | 0 | 0 | 2.36 | 35.08 | 2.5 | -17.22 | 1.91 | -26.54 | 0.4 | 11.11 | 0 | 0 | 146.75 | -7.97 |
| 2018 (5) | 4.72 | 0 | -1.57 | 0 | -3.2 | 0 | 0.45 | 0 | 3.15 | 0 | 0.65 | -52.55 | 0 | 0 | 1.75 | -56.59 | 3.02 | 15.71 | 2.6 | 28.08 | 0.36 | 20.0 | 0 | 0 | 159.46 | 0 |
| 2017 (4) | -0.05 | 0 | -1.4 | 0 | -1.09 | 0 | -0.3 | 0 | -1.45 | 0 | 1.37 | 242.5 | 0 | 0 | 4.02 | 230.22 | 2.61 | 18.64 | 2.03 | 8.56 | 0.3 | 0.0 | 0 | 0 | -2.15 | 0 |
| 2016 (3) | 2.27 | 62.14 | -0.43 | 0 | 0.03 | -93.88 | -0.47 | 0 | 1.84 | 62.83 | 0.4 | 21.21 | 0 | 0 | 1.22 | -7.63 | 2.2 | 158.82 | 1.87 | 156.16 | 0.3 | 3.45 | 0 | 0 | 104.61 | -23.79 |
| 2015 (2) | 1.4 | -0.71 | -0.27 | 0 | 0.49 | 63.33 | 0.2 | 33.33 | 1.13 | -18.12 | 0.33 | -50.75 | 0 | 0 | 1.32 | -62.35 | 0.85 | 54.55 | 0.73 | 58.7 | 0.29 | 38.1 | 0 | 0 | 137.25 | -34.78 |
| 2014 (1) | 1.41 | 0 | -0.03 | 0 | 0.3 | 0 | 0.15 | 0 | 1.38 | 0 | 0.67 | 21.82 | 0.01 | 0 | 3.50 | -27.43 | 0.55 | 266.67 | 0.46 | 4500.0 | 0.21 | 5.0 | 0 | 0 | 210.45 | 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) | 1.74 | -48.37 | -87.66 | -0.32 | 84.76 | -740.0 | 2.47 | 139.9 | 22.89 | -0.33 | -250.0 | 40.0 | 1.42 | 11.81 | -89.96 | 0.36 | -38.98 | 300.0 | 0 | 0 | 0 | 2.64 | -51.53 | 238.62 | 1.55 | 27.05 | 5.44 | 1.14 | 0.88 | 23.91 | 0.13 | 8.33 | 8.33 | 0 | 0 | 0 | 137.01 | -49.18 | -89.89 |
| 23Q3 (19) | 3.37 | 587.76 | 76.44 | -2.1 | -1515.38 | -624.14 | -6.19 | -882.54 | -227.51 | 0.22 | 159.46 | 145.83 | 1.27 | 252.78 | -21.6 | 0.59 | 321.43 | 168.18 | 0 | 0 | 0 | 5.45 | 310.52 | 250.47 | 1.22 | 2.52 | -8.96 | 1.13 | -3.42 | -15.04 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 269.60 | 609.76 | 104.67 |
| 23Q2 (18) | 0.49 | 115.12 | -83.5 | -0.13 | -44.44 | 62.86 | -0.63 | -128.38 | 22.22 | -0.37 | -85.0 | -42.31 | 0.36 | 110.81 | -86.26 | 0.14 | 180.0 | -63.16 | 0 | 0 | 0 | 1.33 | 149.98 | -58.51 | 1.19 | 95.08 | 23.96 | 1.17 | 112.73 | 60.27 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 37.98 | 107.85 | -89.26 |
| 23Q1 (17) | -3.24 | -122.98 | -92.86 | -0.09 | -280.0 | 94.44 | 2.22 | 10.45 | 484.21 | -0.2 | 63.64 | -566.67 | -3.33 | -123.53 | -0.91 | 0.05 | -44.44 | -96.79 | 0 | 0 | 0 | 0.53 | -31.93 | -96.51 | 0.61 | -58.5 | -44.55 | 0.55 | -40.22 | -36.78 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | -483.58 | -135.67 | -182.09 |
| 22Q4 (16) | 14.1 | 638.22 | 1136.76 | 0.05 | 117.24 | 123.81 | 2.01 | 206.35 | 105.1 | -0.55 | -14.58 | -450.0 | 14.15 | 773.46 | 1001.27 | 0.09 | -59.09 | -10.0 | 0 | 0 | 0 | 0.78 | -49.83 | -21.24 | 1.47 | 9.7 | 68.97 | 0.92 | -30.83 | 41.54 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 1355.77 | 929.25 | 857.64 |
| 22Q3 (15) | 1.91 | -35.69 | -16.96 | -0.29 | 17.14 | -314.29 | -1.89 | -133.33 | 31.02 | -0.48 | -84.62 | -380.0 | 1.62 | -38.17 | -27.35 | 0.22 | -42.11 | 37.5 | 0 | 0 | 0 | 1.56 | -51.4 | -14.04 | 1.34 | 39.58 | 44.09 | 1.33 | 82.19 | 70.51 | 0.12 | 9.09 | 20.0 | 0 | 0 | 0 | 131.72 | -62.74 | -49.6 |
| 22Q2 (14) | 2.97 | 276.79 | 219.35 | -0.35 | 78.4 | 0.0 | -0.81 | -313.16 | -297.56 | -0.26 | -766.67 | -333.33 | 2.62 | 179.39 | 351.72 | 0.38 | -75.64 | 375.0 | 0 | 0 | 0 | 3.20 | -78.99 | 230.54 | 0.96 | -12.73 | -16.52 | 0.73 | -16.09 | -15.12 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 353.57 | 306.25 | 264.98 |
| 22Q1 (13) | -1.68 | -23.53 | -136.62 | -1.62 | -671.43 | -3140.0 | 0.38 | -61.22 | 72.73 | -0.03 | 70.0 | -137.5 | -3.3 | -110.19 | -334.21 | 1.56 | 1460.0 | 15500.0 | 0 | 0 | 0 | 15.23 | 1437.15 | 10762.11 | 1.1 | 26.44 | 54.93 | 0.87 | 33.85 | 64.15 | 0.11 | 0.0 | 22.22 | 0 | 0 | 0 | -171.43 | 4.2 | -49.7 |
| 21Q4 (12) | -1.36 | -159.13 | -159.91 | -0.21 | -200.0 | -250.0 | 0.98 | 135.77 | 644.44 | -0.1 | 0.0 | -131.25 | -1.57 | -170.4 | -171.04 | 0.1 | -37.5 | -81.13 | 0 | 0 | 0 | 0.99 | -45.24 | -85.55 | 0.87 | -6.45 | -13.0 | 0.65 | -16.67 | -12.16 | 0.11 | 10.0 | 10.0 | 0 | 0 | 0 | -178.95 | -168.47 | -166.22 |
| 21Q3 (11) | 2.3 | 147.31 | 17.35 | -0.07 | 80.0 | 36.36 | -2.74 | -768.29 | -146.85 | -0.1 | -66.67 | -150.0 | 2.23 | 284.48 | 20.54 | 0.16 | 100.0 | 166.67 | 0 | 0 | 0 | 1.81 | 86.88 | 118.1 | 0.93 | -19.13 | 17.72 | 0.78 | -9.3 | 36.84 | 0.1 | 0.0 | -16.67 | 0 | 0 | 0 | 261.36 | 169.79 | -7.99 |
| 21Q2 (10) | 0.93 | 230.99 | 138.46 | -0.35 | -600.0 | -250.0 | 0.41 | 86.36 | 264.0 | -0.06 | -175.0 | -185.71 | 0.58 | 176.32 | 100.0 | 0.08 | 700.0 | -42.86 | 0 | 0 | 0 | 0.97 | 590.56 | -49.64 | 1.15 | 61.97 | 66.67 | 0.86 | 62.26 | 72.0 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0 | 96.88 | 184.6 | 49.04 |
| 21Q1 (9) | -0.71 | -131.28 | -173.96 | -0.05 | 16.67 | 37.5 | 0.22 | 222.22 | 320.0 | 0.08 | -75.0 | 142.11 | -0.76 | -134.39 | -186.36 | 0.01 | -98.11 | -85.71 | 0 | 0 | 0 | 0.14 | -97.95 | -87.5 | 0.71 | -29.0 | 102.86 | 0.53 | -28.38 | 76.67 | 0.09 | -10.0 | -10.0 | 0 | 0 | 0 | -114.52 | -142.38 | -147.72 |
| 20Q4 (8) | 2.27 | 15.82 | -41.94 | -0.06 | 45.45 | -104.72 | -0.18 | 83.78 | 87.67 | 0.32 | 900.0 | 190.91 | 2.21 | 19.46 | -57.34 | 0.53 | 783.33 | 70.97 | 0 | 0 | 0 | 6.86 | 726.2 | 49.96 | 1.0 | 26.58 | -2.91 | 0.74 | 29.82 | 17.46 | 0.1 | -16.67 | 0.0 | 0 | 0 | 0 | 270.24 | -4.87 | -49.55 |
| 20Q3 (7) | 1.96 | 402.56 | 203.7 | -0.11 | -10.0 | 72.5 | -1.11 | -344.0 | 38.67 | -0.04 | -157.14 | -300.0 | 1.85 | 537.93 | 180.79 | 0.06 | -57.14 | 20.0 | 0 | 0 | 0 | 0.83 | -56.85 | 15.19 | 0.79 | 14.49 | 41.07 | 0.57 | 14.0 | 29.55 | 0.12 | 20.0 | 20.0 | 0 | 0 | 0 | 284.06 | 337.01 | 181.16 |
| 20Q2 (6) | 0.39 | -59.38 | -84.88 | -0.1 | -25.0 | -11.11 | -0.25 | -150.0 | 77.27 | 0.07 | 136.84 | 600.0 | 0.29 | -67.05 | -88.35 | 0.14 | 100.0 | 40.0 | 0 | 0 | 0 | 1.92 | 71.43 | 37.5 | 0.69 | 97.14 | 40.82 | 0.5 | 66.67 | 11.11 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 65.00 | -72.92 | -86.14 |
| 20Q1 (5) | 0.96 | -75.45 | 179.34 | -0.08 | -106.3 | 63.64 | -0.1 | 93.15 | -107.25 | -0.19 | -272.73 | -2000.0 | 0.88 | -83.01 | 161.54 | 0.07 | -77.42 | -63.16 | 0 | 0 | 0 | 1.12 | -75.47 | -60.62 | 0.35 | -66.02 | -18.6 | 0.3 | -52.38 | -21.05 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 240.00 | -55.19 | 193.22 |
| 19Q4 (4) | 3.91 | 306.88 | 0.0 | 1.27 | 417.5 | 0.0 | -1.46 | 19.34 | 0.0 | 0.11 | 1200.0 | 0.0 | 5.18 | 326.2 | 0.0 | 0.31 | 520.0 | 0.0 | 0 | 0 | 0.0 | 4.57 | 534.63 | 0.0 | 1.03 | 83.93 | 0.0 | 0.63 | 43.18 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 535.62 | 253.03 | 0.0 |
| 19Q3 (3) | -1.89 | -173.26 | 0.0 | -0.4 | -344.44 | 0.0 | -1.81 | -64.55 | 0.0 | -0.01 | -200.0 | 0.0 | -2.29 | -191.97 | 0.0 | 0.05 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.72 | -48.49 | 0.0 | 0.56 | 14.29 | 0.0 | 0.44 | -2.22 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | -350.00 | -174.61 | 0.0 |
| 19Q2 (2) | 2.58 | 313.22 | 0.0 | -0.09 | 59.09 | 0.0 | -1.1 | -179.71 | 0.0 | 0.01 | 0.0 | 0.0 | 2.49 | 274.13 | 0.0 | 0.1 | -47.37 | 0.0 | 0 | 0 | 0.0 | 1.40 | -50.9 | 0.0 | 0.49 | 13.95 | 0.0 | 0.45 | 18.42 | 0.0 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0.0 | 469.09 | 282.21 | 0.0 |
| 19Q1 (1) | -1.21 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1.43 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.85 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -257.45 | 0.0 | 0.0 |
