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) | 61.62 | 121.73 | 4.58 | 0 | -49.55 | 0 | -3.36 | 0 | 66.2 | 153.64 | 0.04 | -94.74 | 1.18 | 0 | 0.03 | -97.07 | 25.58 | 74.85 | 20.68 | 72.48 | 1.37 | 42.71 | 0.01 | 0.0 | 279.33 | 30.27 |
| 2022 (9) | 27.79 | 0 | -1.69 | 0 | -27.07 | 0 | 2.42 | 0 | 26.1 | 0 | 0.76 | 985.71 | -0.17 | 0 | 0.88 | 1174.21 | 14.63 | -15.77 | 11.99 | -23.34 | 0.96 | 140.0 | 0.01 | 0.0 | 214.43 | 0 |
| 2021 (8) | -27.57 | 0 | -2.69 | 0 | 29.26 | -58.84 | -0.9 | 0 | -30.26 | 0 | 0.07 | 75.0 | -3.56 | 0 | 0.07 | -63.49 | 17.37 | 933.93 | 15.64 | 889.87 | 0.4 | 5.26 | 0.01 | -50.0 | -171.78 | 0 |
| 2020 (7) | -65.6 | 0 | -2.64 | 0 | 71.08 | 206.51 | -6.27 | 0 | -68.24 | 0 | 0.04 | 0 | 0.36 | -62.11 | 0.19 | 0 | 1.68 | -85.09 | 1.58 | -82.86 | 0.38 | -9.52 | 0.02 | 100.0 | -3313.13 | 0 |
| 2019 (6) | -26.08 | 0 | 1.63 | -1.21 | 23.19 | -30.84 | -1.6 | 0 | -24.45 | 0 | 0 | 0 | 0.95 | 0 | -0.00 | 0 | 11.27 | 753.79 | 9.22 | 1861.7 | 0.42 | 110.0 | 0.01 | 0 | -270.26 | 0 |
| 2018 (5) | -36.68 | 0 | 1.65 | -64.89 | 33.53 | 0 | -2.43 | 0 | -35.03 | 0 | 3.96 | 3500.0 | -0.16 | 0 | 27.16 | 13769.14 | 1.32 | -89.35 | 0.47 | -95.86 | 0.2 | 25.0 | 0 | 0 | -5474.63 | 0 |
| 2017 (4) | -3.17 | 0 | 4.7 | 0 | -0.76 | 0 | -0.65 | 0 | 1.53 | 0 | 0.11 | 37.5 | 4.85 | 0 | 0.20 | -39.88 | 12.4 | 218.77 | 11.36 | 207.86 | 0.16 | 14.29 | 0.01 | 0.0 | -27.49 | 0 |
| 2016 (3) | -14.63 | 0 | -10.68 | 0 | 19.28 | 0 | 0.09 | -88.89 | -25.31 | 0 | 0.08 | 300.0 | -0.79 | 0 | 0.33 | 654.56 | 3.89 | -48.68 | 3.69 | -48.39 | 0.14 | 250.0 | 0.01 | 0.0 | -380.99 | 0 |
| 2015 (2) | 17.15 | 0 | -4.45 | 0 | -1.74 | 0 | 0.81 | 0 | 12.7 | 0 | 0.02 | -80.0 | -4.25 | 0 | 0.04 | -79.23 | 7.58 | -52.09 | 7.15 | -53.05 | 0.04 | 33.33 | 0.01 | 0 | 238.19 | 0 |
| 2014 (1) | -8.96 | 0 | -3.26 | 0 | 12.19 | -27.7 | -0.42 | 0 | -12.22 | 0 | 0.1 | 100.0 | -3.27 | 0 | 0.21 | -60.1 | 15.82 | 1263.79 | 15.23 | 3907.89 | 0.03 | 0.0 | 0 | 0 | -58.72 | 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) | 70.44 | 348.95 | 1211.04 | 1.14 | -10.24 | 1366.67 | -53.84 | -260.86 | -7791.43 | 2.18 | 150.11 | 209.0 | 71.58 | 322.05 | 1213.22 | 0 | 0 | -100.0 | 0.1 | -91.94 | 1100.0 | -0.00 | 0 | -100.0 | 19.07 | 266.03 | 1637.9 | 15.5 | 260.47 | 1350.0 | 0.34 | 0.0 | -2.86 | 0 | 0 | 0 | 444.70 | 31.51 | 0 |
| 23Q3 (19) | 15.69 | 151.06 | 172.87 | 1.27 | -42.27 | 462.86 | -14.92 | -156.73 | -1557.78 | -4.35 | -806.25 | -382.47 | 16.96 | 159.45 | 214.07 | 0 | -100.0 | -100.0 | 1.24 | 875.0 | 0 | -0.00 | -100.0 | -100.0 | 5.21 | 648.42 | 8.77 | 4.3 | 630.86 | 5.39 | 0.34 | 0.0 | 3.03 | 0 | 0 | 0 | 338.15 | 0 | 159.34 |
| 23Q2 (18) | -30.73 | -593.26 | -411.98 | 2.2 | 7433.33 | 291.3 | 26.3 | 471.47 | 261.25 | -0.48 | 31.43 | -121.33 | -28.53 | -560.16 | -427.93 | 0.01 | -66.67 | -93.33 | -0.16 | 0 | 52.94 | 0.31 | 93.6 | -48.26 | -0.95 | -142.04 | -132.53 | -0.81 | -147.93 | -130.22 | 0.34 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (17) | 6.23 | 198.26 | -66.4 | -0.03 | 66.67 | 72.73 | -7.08 | -1111.43 | 32.95 | -0.7 | 65.0 | -211.11 | 6.2 | 196.42 | -66.36 | 0.03 | -25.0 | -94.55 | 0 | 100.0 | -100.0 | 0.16 | -91.12 | -87.23 | 2.26 | 282.26 | -72.3 | 1.69 | 236.29 | -73.84 | 0.34 | -2.86 | 209.09 | 0 | 0 | 0 | 306.90 | 0 | 8.75 |
| 22Q4 (16) | -6.34 | -210.26 | -143.42 | -0.09 | 74.29 | 83.64 | 0.7 | 177.78 | 104.11 | -2.0 | -229.87 | -199.5 | -6.43 | -219.07 | -145.77 | 0.04 | 33.33 | -42.86 | -0.01 | 0 | -102.08 | 1.80 | 782.28 | 1024.07 | -1.24 | -125.89 | -113.58 | -1.24 | -130.39 | -114.47 | 0.35 | 6.06 | 218.18 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 5.75 | -41.62 | 165.19 | -0.35 | 69.57 | -212.9 | -0.9 | 94.48 | -109.96 | 1.54 | -31.56 | -59.9 | 5.4 | -37.93 | 163.45 | 0.03 | -80.0 | 0 | 0 | 100.0 | 100.0 | 0.20 | -65.87 | 0 | 4.79 | 64.04 | 16.83 | 4.08 | 52.24 | 12.71 | 0.33 | 94.12 | 200.0 | 0 | 0 | 0 | 130.39 | -62.27 | 155.14 |
| 22Q2 (14) | 9.85 | -46.87 | 167.6 | -1.15 | -945.45 | 51.48 | -16.31 | -54.45 | -194.72 | 2.25 | 257.14 | 164.29 | 8.7 | -52.79 | 151.36 | 0.15 | -72.73 | 0 | -0.34 | -288.89 | 83.81 | 0.60 | -52.23 | 0 | 2.92 | -64.22 | -36.24 | 2.68 | -58.51 | -30.21 | 0.17 | 54.55 | 54.55 | 0 | 0 | 0 | 345.61 | 22.47 | 193.7 |
| 22Q1 (13) | 18.54 | 26.99 | 198.72 | -0.11 | 80.0 | -22.22 | -10.56 | 38.06 | -152.67 | 0.63 | -68.66 | 119.38 | 18.43 | 31.17 | 197.67 | 0.55 | 685.71 | 0 | 0.18 | -62.5 | 1700.0 | 1.25 | 681.42 | 0 | 8.16 | -10.62 | 1954.55 | 6.46 | -24.62 | 1756.41 | 0.11 | 0.0 | 37.5 | 0 | 0 | 0 | 282.19 | 67.77 | 0 |
| 21Q4 (12) | 14.6 | 265.53 | 336.25 | -0.55 | -277.42 | 49.07 | -17.05 | -288.61 | -302.25 | 2.01 | -47.66 | -25.83 | 14.05 | 265.1 | 293.53 | 0.07 | 0 | 0 | 0.48 | 124.62 | 700.0 | 0.16 | 0 | 0 | 9.13 | 122.68 | 915.18 | 8.57 | 136.74 | 85600.0 | 0.11 | 0.0 | 37.5 | 0 | 0 | 0 | 168.20 | 171.13 | 102.45 |
| 21Q3 (11) | -8.82 | 39.46 | 78.53 | 0.31 | 113.08 | 24.0 | 9.04 | -47.5 | -79.2 | 3.84 | 209.71 | 171.64 | -8.51 | 49.76 | 79.16 | 0 | 0 | -100.0 | -1.95 | 7.14 | -237.32 | -0.00 | 0 | -100.0 | 4.1 | -10.48 | 1852.38 | 3.62 | -5.73 | 5071.43 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | -236.46 | 35.89 | 99.02 |
| 21Q2 (10) | -14.57 | 22.42 | -7.93 | -2.37 | -2533.33 | -107.89 | 17.22 | -14.11 | 15.26 | -3.5 | -7.69 | -10.76 | -16.94 | 10.23 | -15.71 | 0 | 0 | -100.0 | -2.1 | -21100.0 | -412.2 | -0.00 | 0 | -100.0 | 4.58 | 1140.91 | 3371.43 | 3.84 | 1084.62 | 592.31 | 0.11 | 37.5 | 0.0 | 0 | 0 | 0 | -368.86 | 0 | 0 |
| 21Q1 (9) | -18.78 | -203.88 | -288.02 | -0.09 | 91.67 | 86.76 | 20.05 | 137.84 | 371.76 | -3.25 | -219.93 | -606.52 | -18.87 | -159.92 | -241.85 | 0 | 0 | -100.0 | 0.01 | 112.5 | 101.72 | -0.00 | 0 | -100.0 | -0.44 | 60.71 | -116.12 | -0.39 | -4000.0 | -117.11 | 0.08 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 20Q4 (8) | -6.18 | 84.96 | 75.16 | -1.08 | -532.0 | -100.0 | 8.43 | -80.6 | -62.42 | 2.71 | 150.56 | 64.24 | -7.26 | 82.22 | 71.44 | 0 | -100.0 | 0 | -0.08 | -105.63 | 79.49 | -0.00 | -100.0 | 0 | -1.12 | -633.33 | -186.82 | 0.01 | -85.71 | -99.09 | 0.08 | -20.0 | 60.0 | 0 | 0 | 0 | -6866.67 | 71.58 | -217.39 |
| 20Q3 (7) | -41.08 | -204.3 | -125.59 | 0.25 | 121.93 | -88.32 | 43.46 | 190.9 | 231.25 | -5.36 | -69.62 | 9.46 | -40.83 | -178.89 | -154.08 | 0.01 | 0.0 | 0 | 1.42 | 446.34 | -30.73 | 0.31 | -28.92 | 0 | 0.21 | 250.0 | -88.4 | 0.07 | 108.97 | -92.55 | 0.1 | -9.09 | -16.67 | 0 | 0 | 0 | -24164.71 | 0 | -1306.62 |
| 20Q2 (6) | -13.5 | -178.93 | -858.43 | -1.14 | -67.65 | -171.43 | 14.94 | 251.53 | 388.24 | -3.16 | -586.96 | -1057.58 | -14.64 | -165.22 | -1176.47 | 0.01 | 0.0 | 0 | -0.41 | 29.31 | 37.88 | 0.43 | 544.16 | 0 | -0.14 | -105.13 | -107.18 | -0.78 | -134.21 | -150.32 | 0.11 | 10.0 | -15.38 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 20Q1 (5) | -4.84 | 80.55 | -131.82 | -0.68 | -25.93 | -254.55 | 4.25 | -81.05 | 127.56 | -0.46 | -127.88 | -119.74 | -5.52 | 78.28 | -135.27 | 0.01 | 0 | 0 | -0.58 | -48.72 | -1060.0 | 0.07 | 0 | 0 | 2.73 | 111.63 | -56.11 | 2.28 | 107.27 | -59.43 | 0.1 | 100.0 | -16.67 | 0 | 0 | 0 | -203.36 | 90.6 | -176.75 |
| 19Q4 (4) | -24.88 | -36.63 | 0.0 | -0.54 | -125.23 | 0.0 | 22.43 | 70.96 | 0.0 | 1.65 | 127.87 | 0.0 | -25.42 | -58.18 | 0.0 | 0 | 0 | 0.0 | -0.39 | -119.02 | 0.0 | -0.00 | 0 | 0.0 | 1.29 | -28.73 | 0.0 | 1.1 | 17.02 | 0.0 | 0.05 | -58.33 | 0.0 | 0 | 0 | 0.0 | -2163.48 | -25.94 | 0.0 |
| 19Q3 (3) | -18.21 | -1123.03 | 0.0 | 2.14 | 609.52 | 0.0 | 13.12 | 328.76 | 0.0 | -5.92 | -1893.94 | 0.0 | -16.07 | -1281.62 | 0.0 | 0 | 0 | 0.0 | 2.05 | 410.61 | 0.0 | -0.00 | 0 | 0.0 | 1.81 | -7.18 | 0.0 | 0.94 | -39.35 | 0.0 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0.0 | -1717.92 | -1721.41 | 0.0 |
| 19Q2 (2) | 1.78 | -88.3 | 0.0 | -0.42 | -195.45 | 0.0 | 3.06 | 119.84 | 0.0 | 0.33 | -85.84 | 0.0 | 1.36 | -91.31 | 0.0 | 0 | 0 | 0.0 | -0.66 | -1220.0 | 0.0 | -0.00 | 0 | 0.0 | 1.95 | -68.65 | 0.0 | 1.55 | -72.42 | 0.0 | 0.13 | 8.33 | 0.0 | 0 | 0 | 0.0 | 105.95 | -60.02 | 0.0 |
| 19Q1 (1) | 15.21 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | -15.42 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 15.65 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 6.22 | 0.0 | 0.0 | 5.62 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 264.98 | 0.0 | 0.0 |
