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) | -4.78 | 0 | -7.41 | 0 | 5.04 | -18.31 | 0.18 | 0 | -12.19 | 0 | 5.04 | -60.62 | 0.02 | -96.97 | 17.04 | -24.72 | -9.67 | 0 | -8.11 | 0 | 3.21 | 14.64 | 0.14 | 7.69 | 0.00 | 0 |
| 2022 (9) | 5.22 | -42.95 | -12.54 | 0 | 6.17 | 0 | -3.74 | 0 | -7.32 | 0 | 12.8 | 95.72 | 0.66 | 407.69 | 22.63 | 164.14 | -4.39 | 0 | -4.95 | 0 | 2.8 | -3.45 | 0.13 | 8.33 | 0.00 | 0 |
| 2021 (8) | 9.15 | -16.67 | -5.71 | 0 | -0.45 | 0 | 1.53 | 24.39 | 3.44 | -71.9 | 6.54 | 610.87 | 0.13 | 0 | 8.57 | 722.92 | -2.63 | 0 | -3.75 | 0 | 2.9 | 5.45 | 0.12 | 0.0 | 0.00 | 0 |
| 2020 (7) | 10.98 | 17.06 | 1.26 | -81.31 | -5.31 | 0 | 1.23 | 21.78 | 12.24 | -24.07 | 0.92 | -64.2 | -2.89 | 0 | 1.04 | -68.09 | 2.28 | 29.55 | 2.0 | 5.82 | 2.75 | -13.25 | 0.12 | 0.0 | 225.46 | 24.51 |
| 2019 (6) | 9.38 | -13.39 | 6.74 | 0 | -39.88 | 0 | 1.01 | -16.53 | 16.12 | 104.57 | 2.57 | -66.18 | -0.09 | 0 | 3.26 | -64.4 | 1.76 | 1366.67 | 1.89 | 0 | 3.17 | 15.27 | 0.12 | -14.29 | 181.08 | 0 |
| 2018 (5) | 10.83 | 0 | -2.95 | 0 | -17.78 | 0 | 1.21 | 0 | 7.88 | 0 | 7.6 | -48.02 | -0.09 | 0 | 9.17 | -39.34 | 0.12 | 0 | -9.54 | 0 | 2.75 | 9.56 | 0.14 | -17.65 | 0.00 | 0 |
| 2017 (4) | -8.81 | 0 | -19.09 | 0 | 16.39 | -32.66 | -3.05 | 0 | -27.9 | 0 | 14.62 | -20.07 | 0 | 0 | 15.11 | 22.55 | -0.12 | 0 | -2.09 | 0 | 2.51 | 13.57 | 0.17 | 88.89 | -1493.22 | 0 |
| 2016 (3) | 29.39 | 345.98 | -19.22 | 0 | 24.34 | 13.21 | -0.16 | 0 | 10.17 | 0 | 18.29 | 64.04 | -0.57 | 0 | 12.33 | 74.73 | 21.9 | -27.46 | 16.11 | -33.29 | 2.21 | 36.42 | 0.09 | 80.0 | 159.64 | 525.48 |
| 2015 (2) | 6.59 | 0 | -12.06 | 0 | 21.5 | -22.47 | 0.39 | -88.73 | -5.47 | 0 | 11.15 | -10.15 | -0.6 | 0 | 7.06 | -44.96 | 30.19 | 98.49 | 24.15 | 61.65 | 1.62 | 62.0 | 0.05 | 25.0 | 25.52 | 0 |
| 2014 (1) | -8.45 | 0 | -12.56 | 0 | 27.73 | 852.92 | 3.46 | 0 | -21.01 | 0 | 12.41 | 82.5 | -0.06 | 0 | 12.82 | -8.53 | 15.21 | 101.19 | 14.94 | 141.36 | 1.0 | 16.28 | 0.04 | 100.0 | -52.88 | 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) | -4.47 | -1962.5 | -309.86 | -3.6 | -48.76 | -227.27 | 4.12 | 338.3 | 394.29 | 0.96 | 346.15 | 217.07 | -8.07 | -270.18 | -883.5 | 1.86 | 12.73 | -12.26 | 0 | 0 | -100.0 | 18.08 | -34.71 | -12.43 | -2.7 | -48.35 | -9.31 | -4.34 | -1569.23 | -35.2 | 0.91 | 18.18 | 28.17 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.24 | -70.73 | -89.61 | -2.42 | -163.04 | -163.04 | 0.94 | -80.04 | -82.69 | -0.39 | 2.5 | -5.41 | -2.18 | -2080.0 | -256.83 | 1.65 | 94.12 | 184.48 | 0 | 0 | 100.0 | 27.68 | 81.42 | 569.2 | -1.82 | 28.91 | -25.52 | -0.26 | 84.97 | 83.44 | 0.77 | 0.0 | 11.59 | 0.04 | 33.33 | 100.0 | 43.64 | 0 | 0 |
| 23Q2 (18) | 0.82 | 159.85 | -10.87 | -0.92 | -95.74 | 23.33 | 4.71 | 199.37 | 205.37 | -0.4 | -4100.0 | 74.03 | -0.1 | 94.57 | 64.29 | 0.85 | 25.0 | -14.14 | 0 | -100.0 | 100.0 | 15.26 | 74.15 | 159.12 | -2.56 | 1.16 | -1180.0 | -1.73 | 2.26 | -158.21 | 0.77 | 0.0 | 11.59 | 0.03 | 0.0 | -25.0 | 0.00 | 0 | -100.0 |
| 23Q1 (17) | -1.37 | -164.32 | -953.85 | -0.47 | 57.27 | 94.96 | -4.74 | -238.57 | -171.6 | 0.01 | 101.22 | 100.99 | -1.84 | -278.64 | 80.53 | 0.68 | -67.92 | -92.54 | 0.02 | -97.1 | 0 | 8.76 | -57.55 | -85.14 | -2.59 | -4.86 | -859.26 | -1.77 | 44.86 | -454.0 | 0.77 | 8.45 | 10.0 | 0.03 | -25.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | 2.13 | -7.79 | 501.89 | -1.1 | -19.57 | 48.11 | -1.4 | -125.78 | -124.1 | -0.82 | -121.62 | 41.43 | 1.03 | -25.9 | 138.87 | 2.12 | 265.52 | 11.58 | 0.69 | 3550.0 | 430.77 | 20.64 | 398.98 | 117.4 | -2.47 | -70.34 | -34.24 | -3.21 | -104.46 | -56.59 | 0.71 | 2.9 | -2.74 | 0.04 | 100.0 | 33.33 | 0.00 | 0 | 0 |
| 22Q3 (15) | 2.31 | 151.09 | -51.57 | -0.92 | 23.33 | 75.4 | 5.43 | 221.48 | 155.02 | -0.37 | 75.97 | -118.59 | 1.39 | 596.43 | 34.95 | 0.58 | -41.41 | -85.13 | -0.02 | -100.0 | 0 | 4.14 | -29.76 | -82.48 | -1.45 | -625.0 | -54.26 | -1.57 | -134.33 | -31.93 | 0.69 | 0.0 | -5.48 | 0.02 | -50.0 | -33.33 | 0.00 | -100.0 | 0 |
| 22Q2 (14) | 0.92 | 807.69 | 139.83 | -1.2 | 87.12 | -4100.0 | -4.47 | -167.52 | -139.31 | -1.54 | -52.48 | -396.77 | -0.28 | 97.04 | 87.72 | 0.99 | -89.13 | 65.0 | -0.01 | 0 | 0 | 5.89 | -90.01 | 84.73 | -0.2 | 25.93 | 60.78 | -0.67 | -234.0 | 30.21 | 0.69 | -1.43 | -2.82 | 0.04 | 33.33 | 33.33 | 1533.33 | 14607.69 | 0 |
| 22Q1 (13) | -0.13 | 75.47 | -101.8 | -9.32 | -339.62 | -7269.23 | 6.62 | 13.94 | 185.31 | -1.01 | 27.86 | -180.16 | -9.45 | -256.6 | -228.4 | 9.11 | 379.47 | 6407.14 | 0 | -100.0 | 0 | 58.96 | 520.99 | 8736.24 | -0.27 | 85.33 | -140.3 | 0.5 | 124.39 | 13.64 | 0.7 | -4.11 | -2.78 | 0.03 | 0.0 | 0.0 | -10.57 | 0 | -101.74 |
| 21Q4 (12) | -0.53 | -111.11 | -109.48 | -2.12 | 43.32 | -252.52 | 5.81 | 158.87 | 336.18 | -1.4 | -170.35 | -150.0 | -2.65 | -357.28 | -137.97 | 1.9 | -51.28 | 1361.54 | 0.13 | 0 | 104.47 | 9.50 | -59.78 | 1688.03 | -1.84 | -95.74 | -982.35 | -2.05 | -72.27 | -447.46 | 0.73 | 0.0 | 7.35 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q3 (11) | 4.77 | 306.49 | 62.24 | -3.74 | -12566.67 | -1868.42 | -9.87 | -186.81 | -52.79 | 1.99 | 741.94 | 44.2 | 1.03 | 145.18 | -62.55 | 3.9 | 550.0 | 806.98 | 0 | 0 | 0 | 23.61 | 640.5 | 1392.78 | -0.94 | -84.31 | -140.69 | -1.19 | -23.96 | -147.04 | 0.73 | 2.82 | 5.8 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q2 (10) | -2.31 | -131.95 | -138.82 | 0.03 | -76.92 | -93.02 | 11.37 | 246.52 | 776.79 | -0.31 | -124.6 | -47.62 | -2.28 | -130.98 | -135.74 | 0.6 | 328.57 | 275.0 | 0 | 0 | 0 | 3.19 | 377.76 | 256.47 | -0.51 | -176.12 | -30.77 | -0.96 | -318.18 | -71.43 | 0.71 | -1.39 | 2.9 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q1 (9) | 7.23 | 29.34 | 305.98 | 0.13 | -90.65 | 136.11 | -7.76 | -215.45 | -246.69 | 1.26 | 325.0 | 103.23 | 7.36 | 5.44 | 290.18 | 0.14 | 7.69 | -26.32 | 0 | 100.0 | -100.0 | 0.67 | 25.66 | -34.01 | 0.67 | 494.12 | 28.85 | 0.44 | -25.42 | 178.57 | 0.72 | 5.88 | 4.35 | 0.03 | 0.0 | 0.0 | 607.56 | 41.29 | 127.7 |
| 20Q4 (8) | 5.59 | 90.14 | 296.45 | 1.39 | 831.58 | 244.79 | -2.46 | 61.92 | 33.15 | -0.56 | -140.58 | -60.0 | 6.98 | 153.82 | 1451.11 | 0.13 | -69.77 | 30.0 | -2.91 | 0 | -708.33 | 0.53 | -66.42 | 1.27 | -0.17 | -107.36 | -6.25 | 0.59 | -76.68 | 171.95 | 0.68 | -1.45 | -4.23 | 0.03 | 0.0 | 0.0 | 430.00 | 375.34 | 0 |
| 20Q3 (7) | 2.94 | -50.59 | -56.89 | -0.19 | -144.19 | -110.92 | -6.46 | -284.52 | 60.75 | 1.38 | 757.14 | 452.0 | 2.75 | -56.9 | -67.87 | 0.43 | 168.75 | -62.61 | 0 | 0 | -100.0 | 1.58 | 76.83 | -75.85 | 2.31 | 692.31 | 2000.0 | 2.53 | 551.79 | 208.54 | 0.69 | 0.0 | -11.54 | 0.03 | 0.0 | 0.0 | 90.46 | -97.57 | -78.38 |
| 20Q2 (6) | 5.95 | 269.52 | 56.17 | 0.43 | 219.44 | -2.27 | -1.68 | -131.76 | 94.46 | -0.21 | -133.87 | -117.07 | 6.38 | 264.86 | 50.12 | 0.16 | -15.79 | -72.41 | 0 | -100.0 | 0 | 0.89 | -11.55 | -67.66 | -0.39 | -175.0 | -138.24 | -0.56 | 0.0 | -107.41 | 0.69 | 0.0 | -13.75 | 0.03 | 0.0 | 0.0 | 3718.75 | 269.52 | 446.59 |
| 20Q1 (5) | -3.51 | -348.94 | -31.46 | -0.36 | 62.5 | -106.53 | 5.29 | 243.75 | -49.95 | 0.62 | 277.14 | 410.0 | -3.87 | -960.0 | -236.27 | 0.19 | 90.0 | -74.32 | 0.02 | 105.56 | 166.67 | 1.01 | 92.83 | -71.09 | 0.52 | 425.0 | -33.33 | -0.56 | 31.71 | -125.93 | 0.69 | -2.82 | -21.59 | 0.03 | 0.0 | 0.0 | -2193.75 | 0 | -2422.4 |
| 19Q4 (4) | 1.41 | -79.33 | 0.0 | -0.96 | -155.17 | 0.0 | -3.68 | 77.64 | 0.0 | -0.35 | -240.0 | 0.0 | 0.45 | -94.74 | 0.0 | 0.1 | -91.3 | 0.0 | -0.36 | -224.14 | 0.0 | 0.52 | -91.99 | 0.0 | -0.16 | -245.45 | 0.0 | -0.82 | -200.0 | 0.0 | 0.71 | -8.97 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 6.82 | 79.0 | 0.0 | 1.74 | 295.45 | 0.0 | -16.46 | 45.69 | 0.0 | 0.25 | -79.67 | 0.0 | 8.56 | 101.41 | 0.0 | 1.15 | 98.28 | 0.0 | 0.29 | 0 | 0.0 | 6.55 | 136.78 | 0.0 | 0.11 | -89.22 | 0.0 | 0.82 | 403.7 | 0.0 | 0.78 | -2.5 | 0.0 | 0.03 | 0.0 | 0.0 | 418.40 | -38.5 | 0.0 |
| 19Q2 (2) | 3.81 | 242.7 | 0.0 | 0.44 | -92.01 | 0.0 | -30.31 | -386.75 | 0.0 | 1.23 | 715.0 | 0.0 | 4.25 | 49.65 | 0.0 | 0.58 | -21.62 | 0.0 | 0 | 100.0 | 0.0 | 2.77 | -20.91 | 0.0 | 1.02 | 30.77 | 0.0 | -0.27 | -112.5 | 0.0 | 0.8 | -9.09 | 0.0 | 0.03 | 0.0 | 0.0 | 680.36 | 882.28 | 0.0 |
| 19Q1 (1) | -2.67 | 0.0 | 0.0 | 5.51 | 0.0 | 0.0 | 10.57 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 2.84 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 3.50 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -86.97 | 0.0 | 0.0 |
