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) | 3.89 | -68.95 | -3.73 | 0 | -1.34 | 0 | 1.0 | 4900.0 | 0.16 | -96.31 | 2.8 | -67.4 | 0.04 | 0 | 10.36 | -60.64 | -0.09 | 0 | -0.64 | 0 | 2.53 | 39.78 | 0.1 | 11.11 | 195.48 | -48.05 |
| 2022 (9) | 12.53 | 0 | -8.19 | 0 | 3.03 | -74.9 | 0.02 | 0 | 4.34 | 0 | 8.59 | -22.05 | -0.09 | 0 | 26.33 | -13.74 | 1.51 | 73.56 | 1.43 | 107.25 | 1.81 | 8.38 | 0.09 | 12.5 | 376.28 | 0 |
| 2021 (8) | -4.51 | 0 | -9.38 | 0 | 12.07 | 120600.0 | -1.03 | 0 | -13.89 | 0 | 11.02 | 197.04 | -0.21 | 0 | 30.52 | 137.07 | 0.87 | -78.52 | 0.69 | -75.27 | 1.67 | 7.05 | 0.08 | -11.11 | -184.84 | 0 |
| 2020 (7) | 2.86 | 7.52 | -0.41 | 0 | 0.01 | -99.64 | 0.07 | 0 | 2.45 | 0 | 3.71 | -45.6 | -0.12 | 0 | 12.87 | -34.54 | 4.05 | -7.74 | 2.79 | -30.6 | 1.56 | 17.29 | 0.09 | 125.0 | 64.41 | 30.52 |
| 2019 (6) | 2.66 | -45.27 | -9.24 | 0 | 2.8 | 0 | -0.16 | 0 | -6.58 | 0 | 6.82 | 741.98 | -0.03 | 0 | 19.67 | 623.25 | 4.39 | 70.16 | 4.02 | 29.68 | 1.33 | 26.67 | 0.04 | 33.33 | 49.35 | -57.55 |
| 2018 (5) | 4.86 | 515.19 | 1.87 | 0 | -5.44 | 0 | -0.48 | 0 | 6.73 | 0 | 0.81 | 5.19 | -0.47 | 0 | 2.72 | 30.09 | 2.58 | -52.49 | 3.1 | -37.37 | 1.05 | 41.89 | 0.03 | 200.0 | 116.27 | 738.9 |
| 2017 (4) | 0.79 | -90.42 | -10.42 | 0 | 1.59 | -38.61 | 0.98 | 0 | -9.63 | 0 | 0.77 | 2.67 | -2.97 | 0 | 2.09 | -2.15 | 5.43 | -16.2 | 4.95 | -13.16 | 0.74 | -19.57 | 0.01 | -50.0 | 13.86 | -88.85 |
| 2016 (3) | 8.25 | 46.02 | -1.49 | 0 | 2.59 | 0 | -0.61 | 0 | 6.76 | 24.26 | 0.75 | 5.63 | -0.22 | 0 | 2.14 | 1.54 | 6.48 | 26.56 | 5.7 | 30.43 | 0.92 | -9.8 | 0.02 | 0.0 | 124.25 | 18.97 |
| 2015 (2) | 5.65 | -44.82 | -0.21 | 0 | -5.75 | 0 | -0.05 | 0 | 5.44 | -23.81 | 0.71 | -55.9 | 0.06 | 0 | 2.10 | -47.32 | 5.12 | -10.33 | 4.37 | 28.15 | 1.02 | 13.33 | 0.02 | -33.33 | 104.44 | -55.74 |
| 2014 (1) | 10.24 | 24.42 | -3.1 | 0 | -8.17 | 0 | -0.04 | 0 | 7.14 | 10.02 | 1.61 | 42.48 | -1.53 | 0 | 3.99 | 15.41 | 5.71 | 28.31 | 3.41 | -21.25 | 0.9 | 8.43 | 0.03 | 0.0 | 235.94 | 48.79 |
| 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) | 1.93 | 37.86 | -42.22 | 0.15 | 114.29 | -25.0 | -3.0 | -197.03 | -700.0 | 1.02 | 200.0 | 104.0 | 2.08 | 494.29 | -41.24 | 0.37 | 85.0 | -31.48 | -0.04 | -180.0 | -200.0 | 5.57 | 89.18 | -47.48 | 0.04 | -90.24 | 300.0 | -0.39 | -1200.0 | 0.0 | 0.64 | -1.54 | 30.61 | 0.02 | 0.0 | 0.0 | 714.81 | 226.77 | -74.32 |
| 23Q3 (19) | 1.4 | 6900.0 | -79.5 | -1.05 | -215.38 | 54.55 | -1.01 | -186.32 | -180.56 | -1.02 | -636.84 | -325.0 | 0.35 | -62.37 | -92.26 | 0.2 | -73.68 | -89.95 | 0.05 | -93.9 | 0.0 | 2.95 | -67.99 | -89.89 | 0.41 | 327.78 | 70.83 | -0.03 | -113.64 | -105.36 | 0.65 | -5.8 | 47.73 | 0.02 | 0.0 | 0.0 | 218.75 | 10071.87 | -67.33 |
| 23Q2 (18) | 0.02 | -96.3 | -99.46 | 0.91 | 124.4 | 124.86 | 1.17 | -22.0 | 170.06 | 0.19 | -76.54 | 258.33 | 0.93 | 129.15 | 1760.0 | 0.76 | -47.95 | -78.16 | 0.82 | 205.13 | 441.67 | 9.20 | -66.41 | -71.97 | -0.18 | 50.0 | -126.09 | 0.22 | 150.0 | -72.84 | 0.69 | 25.45 | 53.33 | 0.02 | 0.0 | 0.0 | 2.15 | -99.48 | -99.26 |
| 23Q1 (17) | 0.54 | -83.83 | 140.0 | -3.73 | -1965.0 | -53.5 | 1.5 | 200.0 | -67.18 | 0.81 | 62.0 | 775.0 | -3.19 | -190.11 | 15.61 | 1.46 | 170.37 | -43.63 | -0.78 | -2050.0 | -1660.0 | 27.39 | 158.2 | 6.92 | -0.36 | -1700.0 | -160.0 | -0.44 | -12.82 | -197.78 | 0.55 | 12.24 | 25.0 | 0.02 | 0.0 | 0.0 | 415.38 | -85.08 | 380.0 |
| 22Q4 (16) | 3.34 | -51.1 | 277.66 | 0.2 | 108.66 | 105.19 | 0.5 | 238.89 | -92.69 | 0.5 | 308.33 | 317.39 | 3.54 | -21.68 | 161.78 | 0.54 | -72.86 | -87.92 | 0.04 | -20.0 | -42.86 | 10.61 | -63.59 | -71.02 | -0.02 | -108.33 | -111.76 | -0.39 | -169.64 | -657.14 | 0.49 | 11.36 | 19.51 | 0.02 | 0.0 | 0.0 | 2783.33 | 315.67 | 840.25 |
| 22Q3 (15) | 6.83 | 84.1 | 2832.0 | -2.31 | 36.89 | -8.96 | -0.36 | 78.44 | -133.33 | -0.24 | -100.0 | 57.89 | 4.52 | 8940.0 | 290.72 | 1.99 | -42.82 | -27.11 | 0.05 | 120.83 | 350.0 | 29.14 | -11.25 | -11.84 | 0.24 | -65.22 | 700.0 | 0.56 | -30.86 | 600.0 | 0.44 | -2.22 | -2.22 | 0.02 | 0.0 | 0.0 | 669.61 | 131.02 | 1573.14 |
| 22Q2 (14) | 3.71 | 374.81 | 266.37 | -3.66 | -50.62 | -52.5 | -1.67 | -136.54 | -155.85 | -0.12 | 0.0 | -271.43 | 0.05 | 101.32 | 101.08 | 3.48 | 34.36 | 42.04 | -0.24 | -580.0 | -4.35 | 32.83 | 28.15 | 10.82 | 0.69 | 15.0 | 64.29 | 0.81 | 80.0 | 305.0 | 0.45 | 2.27 | 9.76 | 0.02 | 0.0 | 0.0 | 289.84 | 295.38 | 181.88 |
| 22Q1 (13) | -1.35 | 28.19 | -800.0 | -2.43 | 36.88 | -138.24 | 4.57 | -33.19 | 293.97 | -0.12 | 47.83 | 61.29 | -3.78 | 34.03 | -223.08 | 2.59 | -42.06 | 89.05 | 0.05 | -28.57 | 266.67 | 25.62 | -30.02 | 37.81 | 0.6 | 252.94 | 87.5 | 0.45 | 542.86 | 32.35 | 0.44 | 7.32 | 10.0 | 0.02 | 0.0 | 0.0 | -148.35 | 60.54 | -651.65 |
| 21Q4 (12) | -1.88 | -652.0 | -116.09 | -3.85 | -81.6 | -117.51 | 6.84 | 533.33 | 2636.0 | -0.23 | 59.65 | 39.47 | -5.73 | -141.77 | -117.05 | 4.47 | 63.74 | 105.05 | 0.07 | 450.0 | 800.0 | 36.61 | 10.77 | 19.9 | 0.17 | 525.0 | -75.71 | 0.07 | -12.5 | -75.86 | 0.41 | -8.89 | 5.13 | 0.02 | 0.0 | 0.0 | -376.00 | -727.2 | -202.53 |
| 21Q3 (11) | -0.25 | 88.79 | -128.41 | -2.12 | 11.67 | -29.27 | 1.08 | -63.88 | 283.05 | -0.57 | -914.29 | -2750.0 | -2.37 | 48.81 | -211.84 | 2.73 | 11.43 | 120.16 | -0.02 | 91.3 | -122.22 | 33.05 | 11.56 | 112.96 | -0.04 | -109.52 | -102.67 | 0.08 | -60.0 | -91.84 | 0.45 | 9.76 | 18.42 | 0.02 | 0.0 | 0.0 | -45.45 | 87.16 | -171.28 |
| 21Q2 (10) | -2.23 | -1386.67 | -188.49 | -2.4 | -135.29 | -318.18 | 2.99 | 157.76 | 453.7 | 0.07 | 122.58 | -75.86 | -4.63 | -295.73 | -227.9 | 2.45 | 78.83 | 4800.0 | -0.23 | -666.67 | -283.33 | 29.63 | 59.37 | 4266.75 | 0.42 | 31.25 | -65.0 | 0.2 | -41.18 | -77.53 | 0.41 | 2.5 | 7.89 | 0.02 | 0.0 | 0.0 | -353.97 | -1693.44 | -281.2 |
| 21Q1 (9) | -0.15 | 82.76 | -146.88 | -1.02 | 42.37 | -153.97 | 1.16 | 364.0 | 710.53 | -0.31 | 18.42 | -255.0 | -1.17 | 55.68 | -152.94 | 1.37 | -37.16 | 470.83 | -0.03 | -200.0 | 78.57 | 18.59 | -39.12 | 389.51 | 0.32 | -54.29 | -50.77 | 0.34 | 17.24 | -46.03 | 0.4 | 2.56 | -2.44 | 0.02 | 0.0 | 0.0 | -19.74 | 84.12 | -165.38 |
| 20Q4 (8) | -0.87 | -198.86 | -235.94 | -1.77 | -7.93 | 69.32 | 0.25 | 142.37 | -94.74 | -0.38 | -1800.0 | -65.22 | -2.64 | -247.37 | 48.54 | 2.18 | 75.81 | -62.99 | -0.01 | -111.11 | -100.99 | 30.53 | 96.74 | -55.73 | 0.7 | -53.33 | -1.41 | 0.29 | -70.41 | -69.79 | 0.39 | 2.63 | 2.63 | 0.02 | 0.0 | -33.33 | -124.29 | -294.9 | -366.05 |
| 20Q3 (7) | 0.88 | -65.08 | 18.92 | -1.64 | -249.09 | 41.43 | -0.59 | -209.26 | 71.77 | -0.02 | -106.9 | -118.18 | -0.76 | -120.99 | 63.11 | 1.24 | 2380.0 | 181.82 | 0.09 | 250.0 | 114.52 | 15.52 | 2187.56 | 192.75 | 1.5 | 25.0 | 35.14 | 0.98 | 10.11 | 30.67 | 0.38 | 0.0 | 15.15 | 0.02 | 0.0 | 0 | 63.77 | -67.36 | -6.93 |
| 20Q2 (6) | 2.52 | 687.5 | 72.6 | 1.1 | -41.8 | 225.0 | 0.54 | 384.21 | 50.0 | 0.29 | 45.0 | -21.62 | 3.62 | 63.8 | 524.14 | 0.05 | -79.17 | -79.17 | -0.06 | 57.14 | 81.82 | 0.68 | -82.13 | -73.46 | 1.2 | 84.62 | -13.04 | 0.89 | 41.27 | -30.47 | 0.38 | -7.32 | 18.75 | 0.02 | 0.0 | 0 | 195.35 | 547.09 | 114.08 |
| 20Q1 (5) | 0.32 | -50.0 | 268.42 | 1.89 | 132.76 | 800.0 | -0.19 | -104.0 | 13.64 | 0.2 | 186.96 | 148.78 | 2.21 | 143.08 | 10950.0 | 0.24 | -95.93 | -4.0 | -0.14 | -113.86 | -55.56 | 3.80 | -94.49 | 28.35 | 0.65 | -8.45 | -44.92 | 0.63 | -34.38 | -38.83 | 0.41 | 7.89 | 36.67 | 0.02 | -33.33 | 0 | 30.19 | -35.38 | 311.32 |
| 19Q4 (4) | 0.64 | -13.51 | 0.0 | -5.77 | -106.07 | 0.0 | 4.75 | 327.27 | 0.0 | -0.23 | -309.09 | 0.0 | -5.13 | -149.03 | 0.0 | 5.89 | 1238.64 | 0.0 | 1.01 | 262.9 | 0.0 | 68.97 | 1201.02 | 0.0 | 0.71 | -36.04 | 0.0 | 0.96 | 28.0 | 0.0 | 0.38 | 15.15 | 0.0 | 0.03 | 0 | 0.0 | 46.72 | -31.82 | 0.0 |
| 19Q3 (3) | 0.74 | -49.32 | 0.0 | -2.8 | -218.18 | 0.0 | -2.09 | -680.56 | 0.0 | 0.11 | -70.27 | 0.0 | -2.06 | -455.17 | 0.0 | 0.44 | 83.33 | 0.0 | -0.62 | -87.88 | 0.0 | 5.30 | 107.41 | 0.0 | 1.11 | -19.57 | 0.0 | 0.75 | -41.41 | 0.0 | 0.33 | 3.12 | 0.0 | 0 | 0 | 0.0 | 68.52 | -24.91 | 0.0 |
| 19Q2 (2) | 1.46 | 868.42 | 0.0 | -0.88 | -519.05 | 0.0 | 0.36 | 263.64 | 0.0 | 0.37 | 190.24 | 0.0 | 0.58 | 2800.0 | 0.0 | 0.24 | -4.0 | 0.0 | -0.33 | -266.67 | 0.0 | 2.56 | -13.61 | 0.0 | 1.38 | 16.95 | 0.0 | 1.28 | 24.27 | 0.0 | 0.32 | 6.67 | 0.0 | 0 | 0 | 0.0 | 91.25 | 738.75 | 0.0 |
| 19Q1 (1) | -0.19 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 2.96 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -14.29 | 0.0 | 0.0 |
