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) | 2.93 | -27.83 | -0.8 | 0 | -2.91 | 0 | -0.27 | 0 | 2.13 | 0 | 1.97 | -42.4 | 0.06 | 0 | 6.28 | -44.82 | 2.46 | -0.4 | -0.5 | 0 | 3.71 | -1.07 | 0.29 | 3.57 | 83.71 | -55.67 |
| 2022 (9) | 4.06 | 1253.33 | -5.0 | 0 | -7.51 | 0 | -0.06 | 0 | -0.94 | 0 | 3.42 | 140.85 | -0.28 | 0 | 11.38 | 156.87 | 2.47 | 1022.73 | -1.88 | 0 | 3.75 | -6.72 | 0.28 | -3.45 | 188.84 | 8850.88 |
| 2021 (8) | 0.3 | -90.94 | 17.96 | 0 | -12.04 | 0 | -8.3 | 0 | 18.26 | 651.44 | 1.42 | 2.16 | 9.27 | 0 | 4.43 | 15.0 | 0.22 | 0 | 9.91 | 0 | 4.02 | -4.74 | 0.29 | -6.45 | 2.11 | -99.68 |
| 2020 (7) | 3.31 | 59.9 | -0.88 | 0 | 0.71 | 0 | -0.13 | 0 | 2.43 | 3.4 | 1.39 | 14.88 | -0.35 | 0 | 3.85 | 50.56 | -3.5 | 0 | -4.03 | 0 | 4.22 | -16.1 | 0.31 | 10.71 | 662.00 | 239.0 |
| 2019 (6) | 2.07 | 45.77 | 0.28 | 0 | -6.38 | 0 | 0.04 | -87.5 | 2.35 | 0 | 1.21 | -50.81 | -0.16 | 0 | 2.56 | -47.73 | -3.07 | 0 | -4.25 | 0 | 5.03 | -5.45 | 0.28 | -12.5 | 195.28 | 0 |
| 2018 (5) | 1.42 | -73.85 | -3.03 | 0 | 1.05 | -64.29 | 0.32 | -61.45 | -1.61 | 0 | 2.46 | 56.69 | -0.32 | 0 | 4.89 | 52.64 | -4.04 | 0 | -5.73 | 0 | 5.32 | -5.84 | 0.32 | -13.51 | 0.00 | 0 |
| 2017 (4) | 5.43 | -33.21 | -1.94 | 0 | 2.94 | 0 | 0.83 | -11.7 | 3.49 | -40.75 | 1.57 | 6.08 | 0.1 | 0 | 3.21 | 7.29 | 0.34 | -61.36 | -0.92 | 0 | 5.65 | -4.88 | 0.37 | 2.78 | 106.47 | -13.04 |
| 2016 (3) | 8.13 | 8.98 | -2.24 | 0 | -12.06 | 0 | 0.94 | 571.43 | 5.89 | 96.33 | 1.48 | -70.81 | -0.91 | 0 | 2.99 | -64.35 | 0.88 | -63.33 | 0.34 | 0 | 5.94 | -10.41 | 0.36 | -12.2 | 122.44 | 3.56 |
| 2015 (2) | 7.46 | 294.71 | -4.46 | 0 | -0.94 | 0 | 0.14 | 0 | 3.0 | 0 | 5.07 | -25.11 | -0.32 | 0 | 8.38 | -13.78 | 2.4 | -22.83 | -0.73 | 0 | 6.63 | -1.63 | 0.41 | 20.59 | 118.23 | 29.48 |
| 2014 (1) | 1.89 | -82.02 | -6.34 | 0 | 3.01 | 0 | -2.4 | 0 | -4.45 | 0 | 6.77 | -41.89 | -0.23 | 0 | 9.72 | -40.12 | 3.11 | -29.16 | -5.01 | 0 | 6.74 | 20.14 | 0.34 | 9.68 | 91.30 | -24.16 |
| 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) | 0.83 | -53.89 | -9.78 | 0.72 | 289.47 | 140.0 | -0.19 | -416.67 | 88.62 | -0.72 | -246.94 | -3500.0 | 1.55 | 9.15 | 276.14 | 0.61 | 24.49 | 117.86 | -0.02 | -122.22 | 93.75 | 6.95 | 14.28 | 79.15 | 1.16 | 78.46 | 81.25 | -0.51 | -187.93 | 69.46 | 0.81 | -15.62 | -1.22 | 0.07 | 0.0 | 0.0 | 224.32 | 100.65 | 0 |
| 23Q3 (19) | 1.8 | 680.65 | 150.0 | -0.38 | 53.66 | 25.49 | 0.06 | 104.8 | 101.22 | 0.49 | 916.67 | 4800.0 | 1.42 | 225.66 | 576.19 | 0.49 | -14.04 | -52.88 | 0.09 | 800.0 | 325.0 | 6.08 | -12.86 | -58.91 | 0.65 | 27.45 | 85.71 | 0.58 | 332.0 | -1.69 | 0.96 | -1.03 | -2.04 | 0.07 | 0.0 | 0.0 | 111.80 | 384.91 | 154.66 |
| 23Q2 (18) | -0.31 | -151.67 | 55.71 | -0.82 | -156.25 | -412.5 | -1.25 | 19.35 | -420.51 | -0.06 | -400.0 | -175.0 | -1.13 | -503.57 | -31.4 | 0.57 | 90.0 | 16.33 | 0.01 | 200.0 | -96.55 | 6.98 | 48.14 | 18.75 | 0.51 | 240.0 | -51.43 | -0.25 | 21.88 | 63.77 | 0.97 | -1.02 | -1.02 | 0.07 | 0.0 | 0.0 | -39.24 | -147.74 | 79.82 |
| 23Q1 (17) | 0.6 | -34.78 | -80.71 | -0.32 | 82.22 | 87.35 | -1.55 | 7.19 | -19.23 | 0.02 | 200.0 | 115.38 | 0.28 | 131.82 | -51.72 | 0.3 | 7.14 | -81.37 | -0.01 | 96.88 | 95.0 | 4.71 | 21.44 | -78.15 | 0.15 | -76.56 | -65.12 | -0.32 | 80.84 | -190.91 | 0.98 | 19.51 | 0.0 | 0.07 | 0.0 | 0.0 | 82.19 | 0 | -75.16 |
| 22Q4 (16) | 0.92 | 27.78 | -20.69 | -1.8 | -252.94 | -212.5 | -1.67 | 66.06 | 56.74 | -0.02 | -300.0 | -104.44 | -0.88 | -519.05 | -131.88 | 0.28 | -73.08 | 3.7 | -0.32 | -700.0 | -190.91 | 3.88 | -73.79 | 27.55 | 0.64 | 82.86 | 3100.0 | -1.67 | -383.05 | -488.37 | 0.82 | -16.33 | -7.87 | 0.07 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.72 | 202.86 | 550.0 | -0.51 | -218.75 | -107.36 | -4.92 | -1361.54 | -583.33 | 0.01 | -87.5 | 100.11 | 0.21 | 124.42 | -96.9 | 1.04 | 112.24 | 271.43 | -0.04 | -113.79 | -100.43 | 14.79 | 151.8 | 375.51 | 0.35 | -66.67 | -44.44 | 0.59 | 185.51 | -94.8 | 0.98 | 0.0 | -2.97 | 0.07 | 0.0 | 0.0 | 43.90 | 122.58 | 3507.93 |
| 22Q2 (14) | -0.7 | -122.51 | -438.46 | -0.16 | 93.68 | -102.9 | 0.39 | 130.0 | 107.91 | 0.08 | 161.54 | 166.67 | -0.86 | -248.28 | -115.99 | 0.49 | -69.57 | -3.92 | 0.29 | 245.0 | 106.79 | 5.88 | -72.74 | -5.07 | 1.05 | 144.19 | 75.0 | -0.69 | -527.27 | -331.25 | 0.98 | 0.0 | -10.09 | 0.07 | 0.0 | 0.0 | -194.44 | -158.77 | -1395.73 |
| 22Q1 (13) | 3.11 | 168.1 | 645.61 | -2.53 | -258.12 | -164.54 | -1.3 | 66.32 | 48.62 | -0.13 | -128.89 | -316.67 | 0.58 | -78.99 | -82.69 | 1.61 | 496.3 | 347.22 | -0.2 | -81.82 | -104.66 | 21.55 | 608.85 | 255.62 | 0.43 | 2050.0 | 141.75 | -0.11 | -125.58 | 93.49 | 0.98 | 10.11 | -4.85 | 0.07 | 0.0 | 0.0 | 330.85 | 296.45 | 0 |
| 21Q4 (12) | 1.16 | 825.0 | -57.66 | 1.6 | -76.91 | 153.87 | -3.86 | -436.11 | -110.93 | 0.45 | 105.1 | 275.0 | 2.76 | -59.23 | 1300.0 | 0.27 | -3.57 | -38.64 | -0.11 | -101.18 | -120.0 | 3.04 | -2.27 | -39.88 | 0.02 | -96.83 | -97.96 | 0.43 | -96.21 | -62.61 | 0.89 | -11.88 | -5.32 | 0.07 | 0.0 | -12.5 | 83.45 | 6578.06 | -33.91 |
| 21Q3 (11) | -0.16 | -23.08 | -107.62 | 6.93 | 25.77 | 1972.97 | -0.72 | 85.4 | -123.68 | -8.83 | -29533.33 | -1258.46 | 6.77 | 25.84 | 291.33 | 0.28 | -45.1 | -28.21 | 9.36 | 319.2 | 23500.0 | 3.11 | -49.73 | -26.93 | 0.63 | 5.0 | 472.73 | 11.34 | 7187.5 | 6200.0 | 1.01 | -7.34 | -1.94 | 0.07 | 0.0 | -12.5 | -1.29 | 90.09 | -100.79 |
| 21Q2 (10) | -0.13 | 77.19 | 94.88 | 5.51 | 40.56 | 101.09 | -4.93 | -94.86 | -233.11 | 0.03 | -50.0 | -78.57 | 5.38 | 60.6 | 2590.0 | 0.51 | 41.67 | 112.5 | -4.27 | -199.53 | -1840.91 | 6.19 | 2.12 | 193.48 | 0.6 | 158.25 | 127.15 | -0.16 | 90.53 | 93.96 | 1.09 | 5.83 | 0.93 | 0.07 | 0.0 | -12.5 | -13.00 | 0 | 0 |
| 21Q1 (9) | -0.57 | -120.8 | -156.44 | 3.92 | 231.99 | 1500.0 | -2.53 | -38.25 | -360.82 | 0.06 | -50.0 | -76.92 | 3.35 | 1556.52 | 358.9 | 0.36 | -18.18 | 12.5 | 4.29 | 8680.0 | 14400.0 | 6.06 | 19.83 | 29.92 | -1.03 | -205.1 | 56.9 | -1.69 | -246.96 | 37.64 | 1.03 | 9.57 | -11.21 | 0.07 | -12.5 | 0.0 | 0.00 | -100.0 | 0 |
| 20Q4 (8) | 2.74 | 30.48 | 32.37 | -2.97 | -702.7 | -531.91 | -1.83 | -160.2 | -13.66 | 0.12 | 118.46 | 127.27 | -0.23 | -113.29 | -114.38 | 0.44 | 12.82 | 37.5 | -0.05 | -25.0 | 16.67 | 5.06 | 18.79 | 89.34 | 0.98 | 790.91 | 240.0 | 1.15 | 538.89 | 255.41 | 0.94 | -8.74 | -16.81 | 0.08 | 0.0 | 33.33 | 126.27 | -22.44 | -72.55 |
| 20Q3 (7) | 2.1 | 182.68 | 517.65 | -0.37 | -113.5 | -131.62 | 3.04 | 305.41 | 198.38 | -0.65 | -564.29 | -364.29 | 1.73 | 765.0 | 14.57 | 0.39 | 62.5 | 14.71 | -0.04 | 81.82 | -100.0 | 4.26 | 101.88 | 52.9 | 0.11 | 104.98 | 37.5 | 0.18 | 106.79 | 130.51 | 1.03 | -4.63 | -15.57 | 0.08 | 0.0 | 0.0 | 162.79 | 0 | 239.95 |
| 20Q2 (6) | -2.54 | -351.49 | -570.37 | 2.74 | 1078.57 | 1291.3 | -1.48 | -252.58 | 52.87 | 0.14 | -46.15 | 27.27 | 0.2 | -72.6 | -35.48 | 0.24 | -25.0 | -14.29 | -0.22 | -633.33 | -633.33 | 2.11 | -54.79 | 10.95 | -2.21 | 7.53 | -501.82 | -2.65 | 2.21 | -1992.86 | 1.08 | -6.9 | -18.18 | 0.08 | 14.29 | 14.29 | 0.00 | 0 | -100.0 |
| 20Q1 (5) | 1.01 | -51.21 | 214.77 | -0.28 | 40.43 | -47.37 | 0.97 | 160.25 | -33.56 | 0.26 | 159.09 | -54.39 | 0.73 | -54.37 | 168.22 | 0.32 | 0.0 | 18.52 | -0.03 | 50.0 | 25.0 | 4.66 | 74.64 | 44.78 | -2.39 | -241.43 | 20.33 | -2.71 | -266.22 | 11.73 | 1.16 | 2.65 | -14.07 | 0.07 | 16.67 | 0.0 | 0.00 | -100.0 | 0 |
| 19Q4 (4) | 2.07 | 508.82 | 0.0 | -0.47 | -140.17 | 0.0 | -1.61 | 47.9 | 0.0 | -0.44 | -214.29 | 0.0 | 1.6 | 5.96 | 0.0 | 0.32 | -5.88 | 0.0 | -0.06 | -200.0 | 0.0 | 2.67 | -4.08 | 0.0 | -0.7 | -975.0 | 0.0 | -0.74 | -25.42 | 0.0 | 1.13 | -7.38 | 0.0 | 0.06 | -25.0 | 0.0 | 460.00 | 860.59 | 0.0 |
| 19Q3 (3) | 0.34 | -37.04 | 0.0 | 1.17 | 608.7 | 0.0 | -3.09 | 1.59 | 0.0 | -0.14 | -227.27 | 0.0 | 1.51 | 387.1 | 0.0 | 0.34 | 21.43 | 0.0 | -0.02 | 33.33 | 0.0 | 2.78 | 46.49 | 0.0 | 0.08 | -85.45 | 0.0 | -0.59 | -521.43 | 0.0 | 1.22 | -7.58 | 0.0 | 0.08 | 14.29 | 0.0 | 47.89 | 35.68 | 0.0 |
| 19Q2 (2) | 0.54 | 161.36 | 0.0 | -0.23 | -21.05 | 0.0 | -3.14 | -315.07 | 0.0 | 0.11 | -80.7 | 0.0 | 0.31 | 128.97 | 0.0 | 0.28 | 3.7 | 0.0 | -0.03 | 25.0 | 0.0 | 1.90 | -41.0 | 0.0 | 0.55 | 118.33 | 0.0 | 0.14 | 104.56 | 0.0 | 1.32 | -2.22 | 0.0 | 0.07 | 0.0 | 0.0 | 35.29 | 0 | 0.0 |
| 19Q1 (1) | -0.88 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | -1.07 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | -3.0 | 0.0 | 0.0 | -3.07 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
