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) | -9.3 | 0 | -37.62 | 0 | -19.98 | 0 | -0.97 | 0 | -46.92 | 0 | 1.08 | -26.03 | 0 | 0 | 0.96 | -27.07 | -0.63 | 0 | -0.81 | 0 | 1.44 | 35.85 | 0 | 0 | -1476.19 | 0 |
| 2022 (9) | -4.31 | 0 | 81.32 | 1434.34 | -8.66 | 0 | 0.21 | -4.55 | 77.01 | 2908.2 | 1.46 | -41.37 | 0 | 0 | 1.32 | -47.32 | -3.92 | 0 | 59.18 | 899.66 | 1.06 | 3.92 | 0.01 | -66.67 | -7.15 | 0 |
| 2021 (8) | -2.74 | 0 | 5.3 | 178.95 | 6.36 | 0 | 0.22 | 83.33 | 2.56 | -57.26 | 2.49 | 38.33 | 0 | 0 | 2.50 | 16.23 | 2.09 | -34.07 | 5.92 | -30.43 | 1.02 | 8.51 | 0.03 | 0.0 | -39.31 | 0 |
| 2020 (7) | 4.09 | 13.3 | 1.9 | 0 | -9.74 | 0 | 0.12 | -25.0 | 5.99 | 117.03 | 1.8 | 45.16 | 0 | 0 | 2.15 | 38.99 | 3.17 | 98.12 | 8.51 | 46.22 | 0.94 | 5.62 | 0.03 | -40.0 | 43.14 | -19.21 |
| 2019 (6) | 3.61 | -14.05 | -0.85 | 0 | -4.03 | 0 | 0.16 | -51.52 | 2.76 | 0 | 1.24 | 82.35 | 0 | 0 | 1.55 | 80.1 | 1.6 | 77.78 | 5.82 | 25.43 | 0.89 | 1.14 | 0.05 | -73.68 | 53.40 | -27.4 |
| 2018 (5) | 4.2 | 475.34 | -5.54 | 0 | 9.51 | 0 | 0.33 | 0 | -1.34 | 0 | 0.68 | -29.17 | 0 | 0 | 0.86 | -31.14 | 0.9 | 0 | 4.64 | 46.37 | 0.88 | -8.33 | 0.19 | -5.0 | 73.56 | 336.29 |
| 2017 (4) | 0.73 | 0 | 1.1 | -38.89 | -5.3 | 0 | -0.31 | 0 | 1.83 | 0 | 0.96 | 74.55 | 0 | 0 | 1.25 | 84.29 | -0.36 | 0 | 3.17 | 161.98 | 0.96 | -14.29 | 0.2 | 11.11 | 16.86 | 0 |
| 2016 (3) | -1.89 | 0 | 1.8 | -48.42 | 1.26 | 0 | 0.2 | 566.67 | -0.09 | 0 | 0.55 | 17.02 | 0 | 0 | 0.68 | 15.68 | 1.5 | 0 | 1.21 | -2.42 | 1.12 | -18.84 | 0.18 | 5.88 | -75.30 | 0 |
| 2015 (2) | -0.66 | 0 | 3.49 | 413.24 | -0.41 | 0 | 0.03 | -95.95 | 2.83 | 0 | 0.47 | -68.46 | 0 | 0 | 0.59 | -64.59 | -1.03 | 0 | 1.24 | 77.14 | 1.38 | -3.5 | 0.17 | 0.0 | -23.66 | 0 |
| 2014 (1) | -1.15 | 0 | 0.68 | -28.42 | -0.9 | 0 | 0.74 | 2.78 | -0.47 | 0 | 1.49 | 2.76 | 0.02 | 0 | 1.66 | 4.03 | -1.0 | 0 | 0.7 | 0 | 1.43 | -4.03 | 0.17 | 325.0 | -50.00 | 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) | 0.73 | 118.02 | 129.08 | -0.63 | -210.53 | -100.79 | -0.58 | 93.5 | 82.04 | -1.73 | -383.61 | -592.0 | 0.1 | 102.87 | -99.87 | 0.26 | -13.33 | -75.7 | 0 | 0 | 0 | 0.98 | 7.72 | -76.03 | 1.54 | 49.51 | 129.33 | 1.97 | 12.57 | -96.41 | 0.39 | 8.33 | 39.29 | 0 | 0 | 0 | 30.93 | 116.12 | 779.89 |
| 23Q3 (19) | -4.05 | 62.67 | -412.66 | 0.57 | 101.59 | -78.08 | -8.92 | -329.31 | -571.96 | 0.61 | 90.62 | 165.22 | -3.48 | 92.56 | -292.27 | 0.3 | 1400.0 | 130.77 | 0 | 0 | 0 | 0.91 | 1092.73 | 119.23 | 1.03 | 148.58 | 692.31 | 1.75 | 145.81 | 11.46 | 0.36 | 2.86 | 33.33 | 0 | 0 | 0 | -191.94 | 0 | -347.06 |
| 23Q2 (18) | -10.85 | -322.79 | -254.58 | -35.9 | -2075.76 | -1221.88 | 3.89 | 127.09 | 143.46 | 0.32 | 277.78 | 6.67 | -46.75 | -1551.86 | -33492.86 | 0.02 | -96.0 | -75.0 | 0 | 0 | 0 | 0.08 | -95.96 | -73.89 | -2.12 | -96.3 | -1021.74 | -3.82 | -445.71 | -387.22 | 0.35 | 2.94 | 40.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (17) | 4.87 | 294.02 | 136.41 | -1.65 | -102.08 | 57.8 | -14.36 | -344.58 | -980.98 | -0.18 | 28.0 | -157.14 | 3.22 | -95.81 | 274.05 | 0.5 | -53.27 | 163.16 | 0 | 0 | 0 | 1.89 | -53.82 | 155.61 | -1.08 | 79.43 | -212.5 | -0.7 | -101.28 | -150.0 | 0.34 | 21.43 | 36.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q4 (16) | -2.51 | -217.72 | -83.21 | 79.43 | 2955.0 | 2521.45 | -3.23 | -270.9 | -147.08 | -0.25 | -208.7 | 45.65 | 76.92 | 4149.72 | 4533.73 | 1.07 | 723.08 | 105.77 | 0 | 0 | 0 | 4.09 | 885.24 | 98.15 | -5.25 | -4138.46 | -1293.18 | 54.89 | 3396.18 | 3583.89 | 0.28 | 3.7 | 7.69 | 0 | 0 | -100.0 | -4.55 | 89.4 | 94.16 |
| 22Q3 (15) | -0.79 | 74.18 | -111.93 | 2.6 | -18.75 | -26.35 | 1.89 | 121.12 | 119.07 | 0.23 | -23.33 | -28.12 | 1.81 | 1192.86 | -82.17 | 0.13 | 62.5 | -81.94 | 0 | 0 | 0 | 0.41 | 42.08 | -84.18 | 0.13 | -43.48 | -78.69 | 1.57 | 18.05 | 10.56 | 0.27 | 8.0 | 0.0 | 0 | 0 | -100.0 | -42.93 | 77.83 | -111.03 |
| 22Q2 (14) | -3.06 | -248.54 | 58.02 | 3.2 | 181.84 | 366.67 | -8.95 | -649.08 | -189.77 | 0.3 | 528.57 | -16.67 | 0.14 | 107.57 | 101.65 | 0.08 | -57.89 | -86.67 | 0 | 0 | 0 | 0.29 | -60.46 | -88.24 | 0.23 | -76.04 | -17.86 | 1.33 | -5.0 | -2.21 | 0.25 | 0.0 | -7.41 | 0 | 0 | -100.0 | -193.67 | -255.12 | 56.43 |
| 22Q1 (13) | 2.06 | 250.36 | 394.29 | -3.91 | -229.04 | -6416.67 | 1.63 | -76.24 | 391.07 | -0.07 | 84.78 | 0 | -1.85 | -211.45 | -143.42 | 0.19 | -63.46 | -70.31 | 0 | 0 | 0 | 0.74 | -64.2 | -73.95 | 0.96 | 118.18 | 24.68 | 1.4 | -6.04 | -15.15 | 0.25 | -3.85 | 8.7 | 0 | -100.0 | -100.0 | 124.85 | 260.39 | 437.09 |
| 21Q4 (12) | -1.37 | -120.69 | -154.8 | 3.03 | -14.16 | 266.48 | 6.86 | 169.22 | 1082.76 | -0.46 | -243.75 | 0.0 | 1.66 | -83.65 | 144.12 | 0.52 | -27.78 | -20.0 | 0 | 0 | 0 | 2.06 | -21.36 | -35.32 | 0.44 | -27.87 | 780.0 | 1.49 | 4.93 | -3.87 | 0.26 | -3.7 | 4.0 | 0.01 | 0.0 | 0.0 | -77.84 | -119.99 | -156.36 |
| 21Q3 (11) | 6.62 | 190.81 | 118.48 | 3.53 | 394.17 | 15.74 | -9.91 | -199.4 | -85.58 | 0.32 | -11.11 | -44.83 | 10.15 | 219.55 | 66.94 | 0.72 | 20.0 | 14.29 | 0 | 0 | 0 | 2.62 | 5.67 | 4.71 | 0.61 | 117.86 | -64.53 | 1.42 | 4.41 | -58.48 | 0.27 | 0.0 | 3.85 | 0.01 | 0.0 | 0.0 | 389.41 | 187.6 | 374.23 |
| 21Q2 (10) | -7.29 | -941.43 | -146.28 | -1.2 | -1900.0 | -155.32 | 9.97 | 1880.36 | 493.45 | 0.36 | 0 | 140.0 | -8.49 | -1017.11 | -147.52 | 0.6 | -6.25 | 81.82 | 0 | 0 | 100.0 | 2.48 | -12.41 | 47.61 | 0.28 | -63.64 | -56.25 | 1.36 | -17.58 | -40.09 | 0.27 | 17.39 | 22.73 | 0.01 | 0.0 | 0.0 | -444.51 | -1100.18 | -275.43 |
| 21Q1 (9) | -0.7 | -128.0 | -146.05 | -0.06 | 96.7 | -105.26 | -0.56 | -196.55 | 91.59 | 0 | 100.0 | 100.0 | -0.76 | -211.76 | -128.57 | 0.64 | -1.54 | 236.84 | 0 | 0 | -100.0 | 2.83 | -11.13 | 174.07 | 0.77 | 1440.0 | 1.32 | 1.65 | 6.45 | 29.92 | 0.23 | -8.0 | 9.52 | 0.01 | 0.0 | 0.0 | -37.04 | -126.81 | -136.31 |
| 20Q4 (8) | 2.5 | -17.49 | 14.16 | -1.82 | -159.67 | 10.78 | 0.58 | 110.86 | 128.57 | -0.46 | -179.31 | -170.59 | 0.68 | -88.82 | 353.33 | 0.65 | 3.17 | 44.44 | 0 | 0 | 0 | 3.19 | 27.31 | 36.01 | 0.05 | -97.09 | 119.23 | 1.55 | -54.68 | 109.46 | 0.25 | -3.85 | 4.17 | 0.01 | 0.0 | 0.0 | 138.12 | 68.21 | -37.56 |
| 20Q3 (7) | 3.03 | 202.36 | 165.79 | 3.05 | 748.94 | 19.14 | -5.34 | -417.86 | -88.03 | 0.58 | 286.67 | 132.0 | 6.08 | 277.26 | 64.32 | 0.63 | 90.91 | 293.75 | 0 | 100.0 | 0 | 2.50 | 48.95 | 285.61 | 1.72 | 168.75 | 21.13 | 3.42 | 50.66 | 29.06 | 0.26 | 18.18 | 18.18 | 0.01 | 0.0 | 0.0 | 82.11 | 169.35 | 107.45 |
| 20Q2 (6) | -2.96 | -294.74 | 5.73 | -0.47 | -141.23 | 68.03 | 1.68 | 125.23 | -56.25 | 0.15 | 136.59 | 15.38 | -3.43 | -228.95 | 25.6 | 0.33 | 73.68 | 10.0 | -0.11 | -200.0 | 0 | 1.68 | 62.62 | 5.69 | 0.64 | -15.79 | 540.0 | 2.27 | 78.74 | 65.69 | 0.22 | 4.76 | 0.0 | 0.01 | 0.0 | 0.0 | -118.40 | -216.06 | 39.67 |
| 20Q1 (5) | 1.52 | -30.59 | -55.43 | 1.14 | 155.88 | 936.36 | -6.66 | -228.08 | -122.74 | -0.41 | -141.18 | -720.0 | 2.66 | 1673.33 | -24.43 | 0.19 | -57.78 | -44.12 | 0.11 | 0 | 0 | 1.03 | -55.89 | -47.37 | 0.76 | 392.31 | 123.53 | 1.27 | 71.62 | 20.95 | 0.21 | -12.5 | 0.0 | 0.01 | 0.0 | -50.0 | 102.01 | -53.88 | -61.71 |
| 19Q4 (4) | 2.19 | 92.11 | 0.0 | -2.04 | -179.69 | 0.0 | -2.03 | 28.52 | 0.0 | -0.17 | -168.0 | 0.0 | 0.15 | -95.95 | 0.0 | 0.45 | 181.25 | 0.0 | 0 | 0 | 0.0 | 2.34 | 260.94 | 0.0 | -0.26 | -118.31 | 0.0 | 0.74 | -72.08 | 0.0 | 0.24 | 9.09 | 0.0 | 0.01 | 0.0 | 0.0 | 221.21 | 458.85 | 0.0 |
| 19Q3 (3) | 1.14 | 136.31 | 0.0 | 2.56 | 274.15 | 0.0 | -2.84 | -173.96 | 0.0 | 0.25 | 92.31 | 0.0 | 3.7 | 180.26 | 0.0 | 0.16 | -46.67 | 0.0 | 0 | 0 | 0.0 | 0.65 | -59.18 | 0.0 | 1.42 | 1320.0 | 0.0 | 2.65 | 93.43 | 0.0 | 0.22 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 39.58 | 120.17 | 0.0 |
| 19Q2 (2) | -3.14 | -192.08 | 0.0 | -1.47 | -1436.36 | 0.0 | 3.84 | 228.43 | 0.0 | 0.13 | 360.0 | 0.0 | -4.61 | -230.97 | 0.0 | 0.3 | -11.76 | 0.0 | 0 | 0 | 0.0 | 1.59 | -19.02 | 0.0 | 0.1 | -70.59 | 0.0 | 1.37 | 30.48 | 0.0 | 0.22 | 4.76 | 0.0 | 0.01 | -50.0 | 0.0 | -196.25 | -173.67 | 0.0 |
| 19Q1 (1) | 3.41 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -2.99 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 3.52 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 266.41 | 0.0 | 0.0 |
