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) | 12.61 | 1100.95 | 1.66 | 0 | -7.35 | 0 | 10.98 | 0 | 14.27 | 0 | 1.05 | -56.25 | -0.28 | 0 | 2.16 | -55.06 | -0.08 | 0 | 0.19 | -87.9 | 2.27 | 2.71 | 0.1 | 0.0 | 492.58 | 1720.19 |
| 2022 (9) | 1.05 | -48.78 | -2.15 | 0 | -14.11 | 0 | -0.09 | 0 | -1.1 | 0 | 2.4 | 179.07 | 0.17 | 0 | 4.80 | 196.3 | 1.03 | 53.73 | 1.57 | -87.18 | 2.21 | -0.9 | 0.1 | 11.11 | 27.06 | 92.34 |
| 2021 (8) | 2.05 | -68.32 | 18.33 | 7869.57 | -9.01 | 0 | 0.05 | 0 | 20.38 | 204.18 | 0.86 | -12.24 | -0.12 | 0 | 1.62 | -15.73 | 0.67 | 0 | 12.25 | 1308.05 | 2.23 | -9.35 | 0.09 | 0.0 | 14.07 | -92.56 |
| 2020 (7) | 6.47 | 96.66 | 0.23 | 0 | -3.66 | 0 | -0.12 | 0 | 6.7 | 514.68 | 0.98 | -62.6 | 0.06 | 100.0 | 1.92 | -59.49 | 0 | 0 | 0.87 | 81.25 | 2.46 | -2.38 | 0.09 | 12.5 | 189.18 | 77.11 |
| 2019 (6) | 3.29 | 42.42 | -2.2 | 0 | -1.41 | 0 | 0.01 | 0 | 1.09 | 0.93 | 2.62 | -12.37 | 0.03 | -91.18 | 4.74 | -13.33 | 0.79 | 3850.0 | 0.48 | 0 | 2.52 | 22.33 | 0.08 | 0.0 | 106.82 | -31.56 |
| 2018 (5) | 2.31 | -41.52 | -1.23 | 0 | -2.09 | 0 | -0.56 | 0 | 1.08 | -70.17 | 2.99 | 35.91 | 0.34 | 0 | 5.47 | 41.95 | 0.02 | -98.63 | -0.66 | 0 | 2.06 | -5.5 | 0.08 | 0.0 | 156.08 | 55.69 |
| 2017 (4) | 3.95 | 0 | -0.33 | 0 | -2.63 | 0 | -0.44 | 0 | 3.62 | 0 | 2.2 | 21.55 | 0 | 0 | 3.85 | 26.06 | 1.46 | 0 | 1.68 | -43.43 | 2.18 | -3.11 | 0.08 | 14.29 | 100.25 | 0 |
| 2016 (3) | -3.15 | 0 | 2.39 | 0 | 3.43 | 0 | 0.56 | 0 | -0.76 | 0 | 1.81 | -28.17 | 0.02 | -95.83 | 3.06 | -27.54 | -0.58 | 0 | 2.97 | 133.86 | 2.25 | 5.14 | 0.07 | 16.67 | -59.55 | 0 |
| 2015 (2) | 1.5 | -53.99 | -0.98 | 0 | -1.78 | 0 | -1.35 | 0 | 0.52 | -68.1 | 2.52 | -24.32 | 0.48 | 128.57 | 4.22 | -24.18 | 1.64 | 15.49 | 1.27 | -30.22 | 2.14 | 4.39 | 0.06 | 20.0 | 43.23 | -48.02 |
| 2014 (1) | 3.26 | -44.37 | -1.63 | 0 | -1.73 | 0 | 0.62 | 0 | 1.63 | -45.3 | 3.33 | -18.98 | 0.21 | 0 | 5.56 | -18.5 | 1.42 | -9.55 | 1.82 | 1.68 | 2.05 | -12.77 | 0.05 | -88.64 | 83.16 | -35.0 |
| 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) | 0.6 | -90.58 | 160.61 | -0.16 | -110.88 | -128.57 | -2.25 | -8.7 | 62.62 | -0.47 | -109.27 | -347.37 | 0.44 | -94.39 | 141.51 | 0.2 | -16.67 | -48.72 | -0.29 | -383.33 | -1350.0 | 1.58 | -20.42 | -49.73 | 0.24 | 172.73 | 340.0 | 0.37 | 384.62 | 825.0 | 0.54 | -3.57 | -1.82 | 0.03 | 0.0 | 50.0 | 63.83 | -95.39 | 139.33 |
| 23Q3 (19) | 6.37 | 6.17 | 16025.0 | 1.47 | 145.0 | 290.91 | -2.07 | 57.93 | -38.93 | 5.07 | -18.49 | 4000.0 | 7.84 | 18.79 | 1067.9 | 0.24 | -27.27 | -44.19 | -0.06 | -150.0 | -133.33 | 1.99 | -21.55 | -46.31 | -0.33 | -375.0 | -335.71 | -0.13 | -262.5 | -316.67 | 0.56 | -8.2 | 0.0 | 0.03 | 0.0 | 50.0 | 1384.78 | 66.17 | 22256.52 |
| 23Q2 (18) | 6.0 | 1766.67 | 3650.0 | 0.6 | 340.0 | 475.0 | -4.92 | -361.7 | -47.75 | 6.22 | 3558.82 | 1096.15 | 6.6 | 1181.97 | 0 | 0.33 | 13.79 | 106.25 | 0.12 | 300.0 | 300.0 | 2.53 | -4.37 | 112.74 | 0.12 | 220.0 | -76.92 | 0.08 | 161.54 | -84.62 | 0.61 | 8.93 | 10.91 | 0.03 | 50.0 | 50.0 | 833.33 | 1141.67 | 5577.08 |
| 23Q1 (17) | -0.36 | 63.64 | -118.85 | -0.25 | -257.14 | 78.26 | 1.88 | 131.23 | 157.49 | 0.17 | -10.53 | 125.76 | -0.61 | 42.45 | -180.26 | 0.29 | -25.64 | -79.58 | -0.06 | -200.0 | -175.0 | 2.65 | -15.79 | -76.54 | -0.1 | 0.0 | -121.28 | -0.13 | -425.0 | -113.68 | 0.56 | 1.82 | 1.82 | 0.02 | 0.0 | -33.33 | -80.00 | 50.71 | -164.08 |
| 22Q4 (16) | -0.99 | -2375.0 | -150.51 | -0.07 | 90.91 | 50.0 | -6.02 | -304.03 | 0.5 | 0.19 | 246.15 | 26.67 | -1.06 | -30.86 | -158.24 | 0.39 | -9.3 | 30.0 | -0.02 | -111.11 | -100.0 | 3.15 | -15.01 | 64.28 | -0.1 | -171.43 | -107.87 | 0.04 | -33.33 | -96.4 | 0.55 | -1.79 | 0.0 | 0.02 | 0.0 | 0.0 | -162.30 | -2496.72 | -239.11 |
| 22Q3 (15) | -0.04 | -125.0 | 97.73 | -0.77 | -381.25 | -104.24 | -1.49 | 55.26 | -122.39 | -0.13 | -125.0 | -181.25 | -0.81 | 0 | -104.94 | 0.43 | 168.75 | 138.89 | 0.18 | 400.0 | 280.0 | 3.70 | 210.84 | 148.35 | 0.14 | -73.08 | 113.59 | 0.06 | -88.46 | -99.43 | 0.56 | 1.82 | 3.7 | 0.02 | 0.0 | 0.0 | -6.25 | -142.58 | 60.48 |
| 22Q2 (14) | 0.16 | -91.62 | -86.78 | -0.16 | 86.09 | -131.37 | -3.33 | -1.83 | -593.75 | 0.52 | 178.79 | 292.59 | 0 | -100.0 | -100.0 | 0.16 | -88.73 | -5.88 | -0.06 | -175.0 | -220.0 | 1.19 | -89.45 | -5.32 | 0.52 | 10.64 | 6.12 | 0.52 | -45.26 | -24.64 | 0.55 | 0.0 | -1.79 | 0.02 | -33.33 | 0.0 | 14.68 | -88.24 | -84.59 |
| 22Q1 (13) | 1.91 | -2.55 | 198.44 | -1.15 | -721.43 | -447.62 | -3.27 | 45.95 | -81.67 | -0.66 | -540.0 | -3400.0 | 0.76 | -58.24 | 76.74 | 1.42 | 373.33 | 576.19 | 0.08 | 900.0 | 260.0 | 11.29 | 489.6 | 537.49 | 0.47 | -62.99 | 883.33 | 0.95 | -14.41 | 891.67 | 0.55 | 0.0 | -5.17 | 0.03 | 50.0 | 50.0 | 124.84 | 7.0 | -6.37 |
| 21Q4 (12) | 1.96 | 211.36 | -43.52 | -0.14 | -100.77 | -121.21 | -6.05 | -802.99 | -85.58 | 0.15 | -6.25 | -80.77 | 1.82 | -88.91 | -55.93 | 0.3 | 66.67 | 15.38 | -0.01 | 90.0 | 75.0 | 1.91 | 28.48 | -1.62 | 1.27 | 223.3 | 164.58 | 1.11 | -89.5 | 164.29 | 0.55 | 1.85 | -8.33 | 0.02 | 0.0 | 0.0 | 116.67 | 837.78 | -65.03 |
| 21Q3 (11) | -1.76 | -245.45 | -266.04 | 18.17 | 3462.75 | 20288.89 | -0.67 | -39.58 | -17.54 | 0.16 | 159.26 | 113.91 | 16.41 | 854.07 | 1591.75 | 0.18 | 5.88 | -41.94 | -0.1 | -300.0 | -176.92 | 1.49 | 18.5 | -35.06 | -1.03 | -310.2 | -11.96 | 10.57 | 1431.88 | 21040.0 | 0.54 | -3.57 | -12.9 | 0.02 | 0.0 | 0.0 | -15.81 | -116.6 | -110.29 |
| 21Q2 (10) | 1.21 | 89.06 | 49.38 | 0.51 | 342.86 | 1800.0 | -0.48 | 73.33 | 9.43 | -0.27 | -1450.0 | -142.86 | 1.72 | 300.0 | 120.51 | 0.17 | -19.05 | 41.67 | 0.05 | 200.0 | 129.41 | 1.26 | -28.99 | 26.16 | 0.49 | 916.67 | 75.0 | 0.69 | 675.0 | 72.5 | 0.56 | -3.45 | -8.2 | 0.02 | 0.0 | 0.0 | 95.28 | -28.54 | 21.15 |
| 21Q1 (9) | 0.64 | -81.56 | -43.86 | -0.21 | -131.82 | 32.26 | -1.8 | 44.79 | -357.14 | 0.02 | -97.44 | 105.26 | 0.43 | -89.59 | -48.19 | 0.21 | -19.23 | -30.0 | -0.05 | -25.0 | -138.46 | 1.77 | -9.02 | -28.52 | -0.06 | -112.5 | -137.5 | -0.12 | -128.57 | 0 | 0.58 | -3.33 | -6.45 | 0.02 | 0.0 | 0.0 | 133.33 | -60.04 | -25.15 |
| 20Q4 (8) | 3.47 | 227.36 | 6.12 | 0.66 | 833.33 | 198.51 | -3.26 | -471.93 | -118.79 | 0.78 | 167.83 | 178.57 | 4.13 | 325.77 | 58.85 | 0.26 | -16.13 | -63.38 | -0.04 | -130.77 | 33.33 | 1.95 | -15.19 | -59.08 | 0.48 | 152.17 | 20.0 | 0.42 | 740.0 | 147.06 | 0.6 | -3.23 | -4.76 | 0.02 | 0.0 | 0.0 | 333.65 | 117.19 | -16.33 |
| 20Q3 (7) | 1.06 | 30.86 | 120.83 | -0.09 | -200.0 | 85.94 | -0.57 | -7.55 | -375.0 | -1.15 | -282.54 | -1337.5 | 0.97 | 24.36 | 706.25 | 0.31 | 158.33 | -22.5 | 0.13 | 176.47 | -13.33 | 2.29 | 130.22 | -16.53 | -0.92 | -428.57 | -253.33 | 0.05 | -87.5 | -92.86 | 0.62 | 1.64 | 0.0 | 0.02 | 0.0 | 0.0 | 153.62 | 95.35 | 328.86 |
| 20Q2 (6) | 0.81 | -28.95 | 217.39 | -0.03 | 90.32 | 92.31 | -0.53 | -175.71 | -189.83 | 0.63 | 265.79 | 520.0 | 0.78 | -6.02 | 172.22 | 0.12 | -60.0 | -87.76 | -0.17 | -230.77 | -342.86 | 1.00 | -59.77 | -86.02 | 0.28 | 75.0 | 100.0 | 0.4 | 0 | 2100.0 | 0.61 | -1.61 | -4.69 | 0.02 | 0.0 | 0.0 | 78.64 | -55.85 | 172.94 |
| 20Q1 (5) | 1.14 | -65.14 | 375.0 | -0.31 | 53.73 | 38.0 | 0.7 | 146.98 | 279.49 | -0.38 | -235.71 | -850.0 | 0.83 | -68.08 | 419.23 | 0.3 | -57.75 | -43.4 | 0.13 | 316.67 | 200.0 | 2.48 | -47.91 | -43.72 | 0.16 | -60.0 | 145.71 | 0 | -100.0 | 100.0 | 0.62 | -1.59 | -1.59 | 0.02 | 0.0 | 0.0 | 178.12 | -55.33 | 107.81 |
| 19Q4 (4) | 3.27 | 581.25 | 0.0 | -0.67 | -4.69 | 0.0 | -1.49 | -1141.67 | 0.0 | 0.28 | 450.0 | 0.0 | 2.6 | 1725.0 | 0.0 | 0.71 | 77.5 | 0.0 | -0.06 | -140.0 | 0.0 | 4.76 | 72.98 | 0.0 | 0.4 | -33.33 | 0.0 | 0.17 | -75.71 | 0.0 | 0.63 | 1.61 | 0.0 | 0.02 | 0.0 | 0.0 | 398.78 | 1013.26 | 0.0 |
| 19Q3 (3) | 0.48 | 169.57 | 0.0 | -0.64 | -64.1 | 0.0 | -0.12 | -120.34 | 0.0 | -0.08 | 46.67 | 0.0 | -0.16 | 85.19 | 0.0 | 0.4 | -59.18 | 0.0 | 0.15 | 114.29 | 0.0 | 2.75 | -61.43 | 0.0 | 0.6 | 328.57 | 0.0 | 0.7 | 3600.0 | 0.0 | 0.62 | -3.12 | 0.0 | 0.02 | 0.0 | 0.0 | 35.82 | 133.23 | 0.0 |
| 19Q2 (2) | -0.69 | -387.5 | 0.0 | -0.39 | 22.0 | 0.0 | 0.59 | 251.28 | 0.0 | -0.15 | -275.0 | 0.0 | -1.08 | -315.38 | 0.0 | 0.98 | 84.91 | 0.0 | 0.07 | 153.85 | 0.0 | 7.13 | 61.91 | 0.0 | 0.14 | 140.0 | 0.0 | -0.02 | 94.59 | 0.0 | 0.64 | 1.59 | 0.0 | 0.02 | 0.0 | 0.0 | -107.81 | -225.78 | 0.0 |
| 19Q1 (1) | 0.24 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 4.40 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 85.71 | 0.0 | 0.0 |
