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) | 3.18 | 0 | 23.24 | 0 | -12.58 | 0 | -0.05 | 0 | 26.42 | 0 | 4.17 | -64.3 | 0 | 0 | 2.35 | -70.94 | -2.77 | 0 | 1.15 | -8.73 | 9.26 | -4.04 | 0 | 0 | 30.55 | 0 |
| 2022 (9) | -1.63 | 0 | -21.0 | 0 | 2.95 | 4114.29 | 2.56 | 265.71 | -22.63 | 0 | 11.68 | 44.55 | 0 | 0 | 8.07 | 102.69 | -11.49 | 0 | 1.26 | 0 | 9.65 | -11.47 | 0 | 0 | -14.94 | 0 |
| 2021 (8) | 7.23 | 0 | 2.79 | 675.0 | 0.07 | -98.89 | 0.7 | 133.33 | 10.02 | 0 | 8.08 | -13.21 | 0.13 | 0 | 3.98 | -38.86 | -12.77 | 0 | -6.49 | 0 | 10.9 | -0.27 | 0 | 0 | 163.95 | 0 |
| 2020 (7) | -2.75 | 0 | 0.36 | 0 | 6.28 | 561.05 | 0.3 | 0 | -2.39 | 0 | 9.31 | -18.83 | 0 | 0 | 6.52 | -9.96 | -15.79 | 0 | -12.41 | 0 | 10.93 | -2.93 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 10.06 | -6.77 | -7.55 | 0 | 0.95 | 0 | -0.16 | 0 | 2.51 | 0 | 11.47 | -33.16 | 0 | 0 | 7.24 | -9.93 | -4.17 | 0 | -1.9 | 0 | 11.26 | -8.46 | 0 | 0 | 107.48 | 54.59 |
| 2018 (5) | 10.79 | 11.93 | -23.03 | 0 | -0.15 | 0 | 2.25 | 1507.14 | -12.24 | 0 | 17.16 | -9.11 | 0 | 0 | 8.03 | 18.83 | -4.23 | 0 | 3.22 | -16.36 | 12.3 | 4.41 | 0 | 0 | 69.52 | 12.72 |
| 2017 (4) | 9.64 | -45.93 | -16.78 | 0 | 3.97 | 0 | 0.14 | 0 | -7.14 | 0 | 18.88 | 159.34 | 0 | 0 | 6.76 | 205.43 | 3.82 | -4.5 | 3.85 | 57.79 | 11.78 | -24.63 | 0 | 0 | 61.68 | -37.49 |
| 2016 (3) | 17.83 | 49.21 | -6.52 | 0 | -4.38 | 0 | -1.6 | 0 | 11.31 | 0 | 7.28 | -39.69 | 0.24 | 118.18 | 2.21 | -24.5 | 4.0 | 0 | 2.44 | 0 | 15.63 | -26.76 | 0 | 0 | 98.67 | 41.11 |
| 2015 (2) | 11.95 | -50.44 | -12.1 | 0 | -5.19 | 0 | -4.51 | 0 | -0.15 | 0 | 12.07 | 357.2 | 0.11 | 450.0 | 2.93 | 386.58 | -3.02 | 0 | -4.25 | 0 | 21.34 | 8.93 | 0 | 0 | 69.92 | -5.77 |
| 2014 (1) | 24.11 | 9.49 | 26.38 | 0 | -29.79 | 0 | -29.84 | 0 | 50.49 | 1671.58 | 2.64 | -76.82 | 0.02 | -71.43 | 0.60 | -80.33 | -1.53 | 0 | 12.9 | 156.97 | 19.59 | 1.4 | 0 | 0 | 74.21 | -17.97 |
| 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) | 4.68 | 149.79 | 39.7 | 5.81 | 1262.0 | 218.09 | -4.36 | -139.56 | -573.91 | 0.43 | 150.0 | -87.32 | 10.49 | 205.96 | 768.15 | 0.74 | -43.08 | -82.87 | 0 | 0 | 0 | 1.56 | -37.96 | -89.41 | -0.59 | -196.72 | 76.77 | 2.64 | 388.89 | -34.49 | 2.35 | -2.49 | 1.29 | 0 | 0 | 0 | 93.79 | 129.43 | 77.78 |
| 23Q3 (19) | -9.4 | -392.83 | -36.83 | -0.5 | -1566.67 | 95.3 | -1.82 | -106.82 | -132.73 | -0.86 | -45.76 | 25.86 | -9.9 | -411.32 | 43.46 | 1.3 | -2.26 | -74.46 | 0 | 0 | 0 | 2.52 | -12.56 | -85.42 | 0.61 | -30.68 | 116.14 | 0.54 | -48.08 | 134.84 | 2.41 | 8.56 | 0.0 | 0 | 0 | 0 | -318.64 | -423.61 | 60.11 |
| 23Q2 (18) | 3.21 | -31.7 | 249.3 | -0.03 | -100.17 | -102.11 | -0.88 | 84.09 | 70.37 | -0.59 | -160.2 | -25.53 | 3.18 | -85.97 | 535.62 | 1.33 | 64.2 | 19.82 | 0 | 0 | 0 | 2.88 | 15.83 | -7.07 | 0.88 | 123.98 | 128.21 | 1.04 | 133.77 | 175.91 | 2.22 | -2.2 | -10.12 | 0 | 0 | 0 | 98.47 | 0 | 150.38 |
| 23Q1 (17) | 4.7 | 40.3 | 16.34 | 17.97 | 465.24 | 361.57 | -5.53 | -701.09 | -887.5 | 0.98 | -71.09 | 24.05 | 22.67 | 1543.95 | 901.06 | 0.81 | -81.25 | -29.57 | 0 | 0 | 0 | 2.49 | -83.15 | 8.39 | -3.67 | -44.49 | -79.02 | -3.08 | -176.43 | -2300.0 | 2.27 | -2.16 | -7.35 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (16) | 3.35 | 148.76 | 3.08 | -4.92 | 53.76 | -259.22 | 0.92 | -83.45 | 396.77 | 3.39 | 392.24 | 187.29 | -1.57 | 91.03 | -124.76 | 4.32 | -15.13 | 17.39 | 0 | 0 | -100.0 | 14.76 | -14.58 | 116.98 | -2.54 | 32.8 | 0.39 | 4.03 | 360.0 | 328.72 | 2.32 | -3.73 | -7.57 | 0 | 0 | 0 | 52.76 | 106.6 | -44.0 |
| 22Q3 (15) | -6.87 | -219.53 | -91.9 | -10.64 | -849.3 | -548.78 | 5.56 | 287.21 | 2880.0 | -1.16 | -146.81 | -58.9 | -17.51 | -2298.63 | -235.44 | 5.09 | 358.56 | 208.48 | 0 | 0 | 0 | 17.28 | 457.4 | 470.48 | -3.78 | -21.15 | -54.92 | -1.55 | -13.14 | 1.27 | 2.41 | -2.43 | -11.72 | 0 | 0 | 0 | -798.84 | -308.71 | -158.84 |
| 22Q2 (14) | -2.15 | -153.22 | -21400.0 | 1.42 | 120.67 | 1520.0 | -2.97 | -430.36 | 0 | -0.47 | -159.49 | -840.0 | -0.73 | 74.2 | -563.64 | 1.11 | -3.48 | -7.5 | 0 | 0 | 0 | 3.10 | 35.09 | 23.76 | -3.12 | -52.2 | 9.3 | -1.37 | -1078.57 | 42.68 | 2.47 | 0.82 | -12.1 | 0 | 0 | 0 | -195.45 | -225.3 | -8109.09 |
| 22Q1 (13) | 4.04 | 24.31 | -46.63 | -6.87 | -322.33 | -573.79 | -0.56 | -80.65 | -198.25 | 0.79 | -33.05 | 163.33 | -2.83 | -144.64 | -131.37 | 1.15 | -68.75 | -26.75 | 0 | -100.0 | 0 | 2.29 | -66.27 | -32.25 | -2.05 | 19.61 | 52.87 | 0.14 | -85.11 | 104.03 | 2.45 | -2.39 | -14.04 | 0 | 0 | 0 | 155.98 | 65.58 | 0 |
| 21Q4 (12) | 3.25 | 190.78 | -31.87 | 3.09 | 288.41 | -47.98 | -0.31 | -55.0 | -123.31 | 1.18 | 261.64 | 110.71 | 6.34 | 221.46 | -40.8 | 3.68 | 123.03 | 37.83 | 0.13 | 0 | 0 | 6.80 | 124.6 | 14.77 | -2.55 | -4.51 | 16.39 | 0.94 | 159.87 | 138.84 | 2.51 | -8.06 | -13.45 | 0 | 0 | 0 | 94.20 | 130.52 | -90.52 |
| 21Q3 (11) | -3.58 | -35700.0 | -386.4 | -1.64 | -1540.0 | 75.15 | -0.2 | 0 | -115.04 | -0.73 | -1360.0 | -35.19 | -5.22 | -4645.45 | 2.43 | 1.65 | 37.5 | -28.26 | 0 | 0 | 0 | 3.03 | 20.92 | -50.41 | -2.44 | 29.07 | 18.39 | -1.57 | 34.31 | 20.71 | 2.73 | -2.85 | -2.85 | 0 | 0 | 0 | -308.62 | -12862.07 | -304.92 |
| 21Q2 (10) | -0.01 | -100.13 | 99.52 | -0.1 | -106.9 | -103.38 | 0 | -100.0 | -100.0 | -0.05 | -116.67 | -120.83 | -0.11 | -101.22 | -112.5 | 1.2 | -23.57 | -49.15 | 0 | 0 | 0 | 2.50 | -26.04 | -64.79 | -3.44 | 20.92 | 32.94 | -2.39 | 31.12 | 43.36 | 2.81 | -1.4 | 4.46 | 0 | 0 | 0 | -2.38 | 0 | 0 |
| 21Q1 (9) | 7.57 | 58.7 | 213.15 | 1.45 | -75.59 | 175.13 | 0.57 | -57.14 | -81.19 | 0.3 | -46.43 | 500.0 | 9.02 | -15.78 | 204.64 | 1.57 | -41.2 | -20.71 | 0 | 0 | 0 | 3.39 | -42.86 | -53.8 | -4.35 | -42.62 | 5.84 | -3.47 | -43.39 | 8.2 | 2.85 | -1.72 | 12.65 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (8) | 4.77 | 281.6 | -8.27 | 5.94 | 190.0 | 462.2 | 1.33 | 0.0 | 838.89 | 0.56 | 203.7 | 264.71 | 10.71 | 300.19 | 200.84 | 2.67 | 16.09 | 48.33 | 0 | 0 | 0 | 5.93 | -2.96 | 2.96 | -3.05 | -2.01 | -107.48 | -2.42 | -22.22 | -41.52 | 2.9 | 3.2 | 13.73 | 0 | 0 | 0 | 993.75 | 559.85 | 60.53 |
| 20Q3 (7) | 1.25 | 160.1 | -53.18 | -6.6 | -322.97 | -302.45 | 1.33 | 125.42 | 480.0 | -0.54 | -325.0 | 3.57 | -5.35 | -707.95 | -190.22 | 2.3 | -2.54 | -16.36 | 0 | 0 | 0 | 6.11 | -14.14 | -4.82 | -2.99 | 41.72 | -309.59 | -1.98 | 53.08 | -424.59 | 2.81 | 4.46 | 7.66 | 0 | 0 | 0 | 150.60 | 0 | 81.63 |
| 20Q2 (6) | -2.08 | 68.91 | -188.89 | 2.96 | 253.37 | 139.68 | 0.59 | -80.53 | 0.0 | 0.24 | 380.0 | 166.67 | 0.88 | 110.21 | 117.19 | 2.36 | 19.19 | -49.36 | 0 | 0 | 0 | 7.11 | -2.97 | -36.72 | -5.13 | -11.04 | -1032.73 | -4.22 | -11.64 | -585.06 | 2.69 | 6.32 | -8.81 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q1 (5) | -6.69 | -228.65 | -4360.0 | -1.93 | -17.68 | -12.87 | 3.03 | 1783.33 | 240.45 | 0.05 | 114.71 | -92.19 | -8.62 | -342.13 | -363.44 | 1.98 | 10.0 | -12.78 | 0 | 0 | 0 | 7.33 | 27.35 | 38.6 | -4.62 | -214.29 | -82.61 | -3.78 | -121.05 | -126.35 | 2.53 | -0.78 | -19.68 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 19Q4 (4) | 5.2 | 94.76 | 0.0 | -1.64 | -150.31 | 0.0 | -0.18 | 48.57 | 0.0 | -0.34 | 39.29 | 0.0 | 3.56 | -39.97 | 0.0 | 1.8 | -34.55 | 0.0 | 0 | 0 | 0.0 | 5.76 | -10.29 | 0.0 | -1.47 | -101.37 | 0.0 | -1.71 | -380.33 | 0.0 | 2.55 | -2.3 | 0.0 | 0 | 0 | 0.0 | 619.05 | 646.57 | 0.0 |
| 19Q3 (3) | 2.67 | 14.1 | 0.0 | 3.26 | 143.7 | 0.0 | -0.35 | -159.32 | 0.0 | -0.56 | -722.22 | 0.0 | 5.93 | 215.82 | 0.0 | 2.75 | -40.99 | 0.0 | 0 | 0 | 0.0 | 6.42 | -42.91 | 0.0 | -0.73 | -232.73 | 0.0 | 0.61 | -29.89 | 0.0 | 2.61 | -11.53 | 0.0 | 0 | 0 | 0.0 | 82.92 | 35.36 | 0.0 |
| 19Q2 (2) | 2.34 | 1660.0 | 0.0 | -7.46 | -336.26 | 0.0 | 0.59 | -33.71 | 0.0 | 0.09 | -85.94 | 0.0 | -5.12 | -175.27 | 0.0 | 4.66 | 105.29 | 0.0 | 0 | 0 | 0.0 | 11.24 | 112.52 | 0.0 | 0.55 | 121.74 | 0.0 | 0.87 | 152.1 | 0.0 | 2.95 | -6.35 | 0.0 | 0 | 0 | 0.0 | 61.26 | 704.4 | 0.0 |
| 19Q1 (1) | -0.15 | 0.0 | 0.0 | -1.71 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | -1.86 | 0.0 | 0.0 | 2.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.29 | 0.0 | 0.0 | -2.53 | 0.0 | 0.0 | -1.67 | 0.0 | 0.0 | 3.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -10.14 | 0.0 | 0.0 |
