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) | 0.58 | -39.58 | -1.91 | 0 | -4.83 | 0 | 1.01 | 40.28 | -1.33 | 0 | 1.97 | -55.53 | 0 | 0 | 12.75 | -53.98 | -6.09 | 0 | -6.17 | 0 | 6.05 | 9.6 | 0.22 | -8.33 | 580.00 | 618.96 |
| 2022 (9) | 0.96 | 0 | -2.51 | 0 | 2.72 | -64.4 | 0.72 | 0 | -1.55 | 0 | 4.43 | -77.6 | 0 | 0 | 27.70 | -66.12 | -7.2 | 0 | -4.57 | 0 | 5.52 | -14.68 | 0.24 | 9.09 | 80.67 | 0 |
| 2021 (8) | -0.15 | 0 | -16.67 | 0 | 7.64 | 31.72 | -1.21 | 0 | -16.82 | 0 | 19.78 | 40.98 | 0 | 0 | 81.77 | 56.95 | -6.64 | 0 | -6.32 | 0 | 6.47 | 11.17 | 0.22 | 69.23 | -40.54 | 0 |
| 2020 (7) | 1.4 | -86.45 | -12.7 | 0 | 5.8 | -75.25 | -0.74 | 0 | -11.3 | 0 | 14.03 | 9.78 | 0 | 0 | 52.10 | 41.54 | -3.53 | 0 | -2.77 | 0 | 5.82 | 44.42 | 0.13 | 85.71 | 44.03 | -60.92 |
| 2019 (6) | 10.33 | 0 | -16.5 | 0 | 23.43 | 9272.0 | -0.06 | 0 | -6.17 | 0 | 12.78 | 85.22 | 0 | 0 | 36.81 | -12.03 | 5.04 | 0 | 5.07 | 0 | 4.03 | -5.84 | 0.07 | 40.0 | 112.65 | 0 |
| 2018 (5) | -2.97 | 0 | -6.72 | 0 | 0.25 | -97.01 | -0.08 | 0 | -9.69 | 0 | 6.9 | 248.48 | 0 | 0 | 41.84 | 85.34 | -4.32 | 0 | -3.11 | 0 | 4.28 | -7.16 | 0.05 | 66.67 | -243.44 | 0 |
| 2017 (4) | -0.77 | 0 | 1.37 | 0 | 8.35 | 0 | -0.48 | 0 | 0.6 | 0 | 1.98 | 53.49 | 0 | 0 | 22.58 | 93.92 | -6.03 | 0 | -5.25 | 0 | 4.61 | -18.98 | 0.03 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.44 | 0 | -1.33 | 0 | -3.51 | 0 | 0.28 | 0 | -1.77 | 0 | 1.29 | -62.06 | 0 | 0 | 11.64 | -66.24 | -5.79 | 0 | -5.42 | 0 | 5.69 | -4.37 | 0.03 | 0.0 | -146.67 | 0 |
| 2015 (2) | -1.33 | 0 | -2.89 | 0 | 2.44 | 0 | -0.09 | 0 | -4.22 | 0 | 3.4 | 56.68 | 0 | 0 | 34.48 | 158.06 | -7.8 | 0 | -7.13 | 0 | 5.95 | 2.94 | 0.03 | 0.0 | 0.00 | 0 |
| 2014 (1) | 8.9 | 0 | -2.69 | 0 | -6.41 | 0 | -0.71 | 0 | 6.21 | 0 | 2.17 | -83.99 | 0 | 0 | 13.36 | -68.14 | -4.85 | 0 | -4.12 | 0 | 5.78 | 49.74 | 0.03 | 50.0 | 526.63 | 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) | 0.55 | 191.67 | 1000.0 | -0.44 | -62.96 | -127.85 | -1.33 | -9.02 | 65.0 | 0.31 | 720.0 | 24.0 | 0.11 | 112.64 | -93.25 | 0.41 | 86.36 | 28.12 | 0 | 0 | 0 | 9.26 | 80.89 | -6.58 | -0.93 | 28.46 | 53.27 | -1.53 | -48.54 | -163.79 | 1.44 | -4.64 | 13.39 | 0.05 | 0.0 | -16.67 | 0.00 | 100.0 | -100.0 |
| 23Q3 (19) | -0.6 | -253.85 | -400.0 | -0.27 | -237.5 | -228.57 | -1.22 | 25.15 | -84.85 | -0.05 | 64.29 | -120.0 | -0.87 | -380.65 | -312.2 | 0.22 | 0.0 | -81.67 | 0 | 0 | 0 | 5.12 | -17.44 | -87.29 | -1.3 | 25.71 | 42.22 | -1.03 | 31.33 | 40.12 | 1.51 | -4.43 | 11.85 | 0.05 | -16.67 | -16.67 | -113.21 | -140.64 | 0 |
| 23Q2 (18) | 0.39 | 56.0 | 44.44 | -0.08 | 92.92 | 90.12 | -1.63 | -150.77 | -213.46 | -0.14 | -115.73 | -156.0 | 0.31 | 135.23 | 157.41 | 0.22 | -80.36 | -75.28 | 0 | 0 | 0 | 6.20 | -82.46 | -70.62 | -1.75 | 17.06 | -20.69 | -1.5 | 28.91 | -36.36 | 1.58 | 3.27 | 10.49 | 0.06 | 0.0 | 0.0 | 278.57 | 0 | 302.38 |
| 23Q1 (17) | 0.25 | 400.0 | -43.18 | -1.13 | -171.52 | 67.62 | -0.65 | 82.89 | -108.44 | 0.89 | 256.0 | 3066.67 | -0.88 | -153.99 | 71.15 | 1.12 | 250.0 | -44.55 | 0 | 0 | 0 | 35.33 | 256.62 | -2.75 | -2.11 | -6.03 | -39.74 | -2.11 | -263.79 | -78.81 | 1.53 | 20.47 | 4.79 | 0.06 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (16) | 0.05 | -75.0 | 108.77 | 1.58 | 652.38 | 147.45 | -3.8 | -475.76 | -803.7 | 0.25 | 0.0 | 175.76 | 1.63 | 297.56 | 141.79 | 0.32 | -73.33 | -92.74 | 0 | 0 | 0 | 9.91 | -75.4 | -87.89 | -1.99 | 11.56 | -9.34 | -0.58 | 66.28 | 63.06 | 1.27 | -5.93 | -15.89 | 0.06 | 0.0 | 0.0 | 6.67 | 0 | 0 |
| 22Q3 (15) | 0.2 | -25.93 | 116.95 | 0.21 | 125.93 | 105.16 | -0.66 | -26.92 | -131.73 | 0.25 | 0.0 | 196.15 | 0.41 | 175.93 | 107.81 | 1.2 | 34.83 | -81.71 | 0 | 0 | 0 | 40.27 | 90.94 | -70.04 | -2.25 | -55.17 | 0.88 | -1.72 | -56.36 | 31.75 | 1.35 | -5.59 | -18.18 | 0.06 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 22Q2 (14) | 0.27 | -38.64 | -74.04 | -0.81 | 76.79 | 83.77 | -0.52 | -106.75 | -230.0 | 0.25 | 933.33 | 155.56 | -0.54 | 82.3 | 86.33 | 0.89 | -55.94 | -82.65 | 0 | 0 | 0 | 21.09 | -41.95 | -74.35 | -1.45 | 3.97 | -12.4 | -1.1 | 6.78 | 11.29 | 1.43 | -2.05 | -13.33 | 0.06 | 0.0 | 20.0 | 69.23 | -46.5 | -69.38 |
| 22Q1 (13) | 0.44 | 177.19 | -21.43 | -3.49 | -4.8 | 18.46 | 7.7 | 1325.93 | 66.31 | -0.03 | 90.91 | 82.35 | -3.05 | 21.79 | 18.01 | 2.02 | -54.2 | -45.11 | 0 | 0 | 0 | 36.33 | -55.6 | -24.28 | -1.51 | 17.03 | -19.84 | -1.18 | 24.84 | -19.19 | 1.46 | -3.31 | -12.05 | 0.06 | 0.0 | 20.0 | 129.41 | 0 | 66.39 |
| 21Q4 (12) | -0.57 | 51.69 | -128.0 | -3.33 | 18.18 | 28.85 | 0.54 | -74.04 | -78.82 | -0.33 | -26.92 | -13.79 | -3.9 | 25.71 | 20.89 | 4.41 | -32.77 | -16.95 | 0 | 0 | 0 | 81.82 | -39.14 | 23.73 | -1.82 | 19.82 | -366.67 | -1.57 | 37.7 | -406.45 | 1.51 | -8.48 | -7.93 | 0.06 | 0.0 | 20.0 | 0.00 | 0 | 100.0 |
| 21Q3 (11) | -1.18 | -213.46 | -1007.69 | -4.07 | 18.44 | -14.65 | 2.08 | 420.0 | 153.66 | -0.26 | 42.22 | -36.84 | -5.25 | -32.91 | -53.51 | 6.56 | 27.88 | 108.25 | 0 | 0 | 0 | 134.43 | 63.51 | 227.74 | -2.27 | -75.97 | -173.49 | -2.52 | -103.23 | -320.0 | 1.65 | 0.0 | 12.24 | 0.06 | 20.0 | 100.0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (10) | 1.04 | 85.71 | 178.2 | -4.99 | -16.59 | -292.91 | 0.4 | -91.36 | -9.09 | -0.45 | -164.71 | -40.62 | -3.95 | -6.18 | -51.92 | 5.13 | 39.4 | 74.49 | 0 | 0 | 0 | 82.21 | 71.35 | 97.7 | -1.29 | -2.38 | -38.71 | -1.24 | -25.25 | -65.33 | 1.65 | -0.6 | 16.2 | 0.05 | 0.0 | 66.67 | 226.09 | 190.68 | 218.99 |
| 21Q1 (9) | 0.56 | 324.0 | -80.35 | -4.28 | 8.55 | -33.75 | 4.63 | 81.57 | 132.66 | -0.17 | 41.38 | -440.0 | -3.72 | 24.54 | -962.86 | 3.68 | -30.7 | 39.92 | 0 | 0 | 0 | 47.98 | -27.44 | -24.29 | -1.26 | -223.08 | 9.35 | -0.99 | -219.35 | 11.61 | 1.66 | 1.22 | 28.68 | 0.05 | 0.0 | 150.0 | 77.78 | 529.33 | -94.81 |
| 20Q4 (8) | -0.25 | -292.31 | -108.2 | -4.68 | -31.83 | 11.36 | 2.55 | 210.98 | -19.05 | -0.29 | -52.63 | 25.64 | -4.93 | -44.15 | -121.08 | 5.31 | 68.57 | 67.51 | 0 | 0 | 0 | 66.13 | 61.22 | 71.26 | -0.39 | 53.01 | -143.82 | -0.31 | 48.33 | -143.66 | 1.64 | 11.56 | 47.75 | 0.05 | 66.67 | 66.67 | -18.12 | -225.42 | -110.99 |
| 20Q3 (7) | 0.13 | 109.77 | -91.93 | -3.55 | -179.53 | 43.56 | 0.82 | 86.36 | -96.0 | -0.19 | 40.62 | -159.38 | -3.42 | -31.54 | 26.92 | 3.15 | 7.14 | -34.51 | 0 | 0 | 0 | 41.02 | -1.37 | -18.91 | -0.83 | 10.75 | -159.29 | -0.6 | 20.0 | -152.17 | 1.47 | 3.52 | 36.11 | 0.03 | 0.0 | 200.0 | 14.44 | 107.6 | -79.9 |
| 20Q2 (6) | -1.33 | -146.67 | -133.67 | -1.27 | 60.31 | 53.65 | 0.44 | -77.89 | 0.0 | -0.32 | -740.0 | -3100.0 | -2.6 | -642.86 | -314.88 | 2.94 | 11.79 | 1.73 | 0 | 0 | 0 | 41.58 | -34.38 | 52.09 | -0.93 | 33.09 | -148.19 | -0.75 | 33.04 | -134.25 | 1.42 | 10.08 | 52.69 | 0.03 | 50.0 | 50.0 | -190.00 | -112.67 | -251.04 |
| 20Q1 (5) | 2.85 | -6.56 | 65.7 | -3.2 | 39.39 | -46.79 | 1.99 | -36.83 | 397.01 | 0.05 | 112.82 | 400.0 | -0.35 | 84.3 | 23.91 | 2.63 | -17.03 | 37.7 | 0 | 0 | 0 | 63.37 | 64.13 | 113.68 | -1.39 | -256.18 | -271.6 | -1.12 | -257.75 | -210.89 | 1.29 | 16.22 | 40.22 | 0.02 | -33.33 | 100.0 | 1500.00 | 809.84 | 1591.86 |
| 19Q4 (4) | 3.05 | 89.44 | 0.0 | -5.28 | 16.06 | 0.0 | 3.15 | -84.65 | 0.0 | -0.39 | -221.88 | 0.0 | -2.23 | 52.35 | 0.0 | 3.17 | -34.1 | 0.0 | 0 | 0 | 0.0 | 38.61 | -23.66 | 0.0 | 0.89 | -36.43 | 0.0 | 0.71 | -38.26 | 0.0 | 1.11 | 2.78 | 0.0 | 0.03 | 200.0 | 0.0 | 164.86 | 129.38 | 0.0 |
| 19Q3 (3) | 1.61 | -59.24 | 0.0 | -6.29 | -129.56 | 0.0 | 20.52 | 4563.64 | 0.0 | 0.32 | 3300.0 | 0.0 | -4.68 | -486.78 | 0.0 | 4.81 | 66.44 | 0.0 | 0 | 0 | 0.0 | 50.58 | 84.99 | 0.0 | 1.4 | -27.46 | 0.0 | 1.15 | -47.49 | 0.0 | 1.08 | 16.13 | 0.0 | 0.01 | -50.0 | 0.0 | 71.88 | -42.86 | 0.0 |
| 19Q2 (2) | 3.95 | 129.65 | 0.0 | -2.74 | -25.69 | 0.0 | 0.44 | 165.67 | 0.0 | -0.01 | -200.0 | 0.0 | 1.21 | 363.04 | 0.0 | 2.89 | 51.31 | 0.0 | 0 | 0 | 0.0 | 27.34 | -7.81 | 0.0 | 1.93 | 138.27 | 0.0 | 2.19 | 116.83 | 0.0 | 0.93 | 1.09 | 0.0 | 0.02 | 100.0 | 0.0 | 125.80 | 41.89 | 0.0 |
| 19Q1 (1) | 1.72 | 0.0 | 0.0 | -2.18 | 0.0 | 0.0 | -0.67 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 29.66 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 88.66 | 0.0 | 0.0 |
