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) | -1.46 | 0 | -3.53 | 0 | -4.48 | 0 | 0.36 | 0 | -4.99 | 0 | 1.04 | -61.05 | 0 | 0 | 0.55 | -59.96 | 6.04 | -3.82 | 5.36 | 11.9 | 1.67 | -5.65 | 0.05 | 150.0 | -20.62 | 0 |
| 2022 (9) | 10.84 | 4.43 | -1.62 | 0 | -2.7 | 0 | -1.53 | 0 | 9.22 | -7.98 | 2.67 | 108.59 | 0 | 0 | 1.38 | 72.04 | 6.28 | 33.05 | 4.79 | -3.04 | 1.77 | -4.84 | 0.02 | 0.0 | 164.74 | 8.24 |
| 2021 (8) | 10.38 | 0 | -0.36 | 0 | -10.06 | 0 | 1.36 | 0 | 10.02 | 33.78 | 1.28 | 60.0 | -0.01 | 0 | 0.80 | 32.66 | 4.72 | 69.78 | 4.94 | -21.71 | 1.86 | -2.62 | 0.02 | -66.67 | 152.20 | 0 |
| 2020 (7) | -0.73 | 0 | 8.22 | 0 | -6.32 | 0 | -1.73 | 0 | 7.49 | -61.92 | 0.8 | 40.35 | 0 | 0 | 0.60 | 77.07 | 2.78 | 192.63 | 6.31 | 299.37 | 1.91 | -9.91 | 0.06 | 0.0 | -8.82 | 0 |
| 2019 (6) | 19.79 | 0 | -0.12 | 0 | -18.46 | 0 | 0.94 | -30.88 | 19.67 | 0 | 0.57 | -65.66 | -0.12 | 0 | 0.34 | -58.15 | 0.95 | 265.38 | 1.58 | 33.9 | 2.12 | 6.0 | 0.06 | -70.0 | 526.33 | 0 |
| 2018 (5) | -10.44 | 0 | -1.13 | 0 | 11.89 | 0 | 1.36 | 22.52 | -11.57 | 0 | 1.66 | -6.21 | -0.01 | 0 | 0.82 | -23.98 | 0.26 | 2500.0 | 1.18 | 118.52 | 2.0 | -7.41 | 0.2 | 5.26 | -308.88 | 0 |
| 2017 (4) | 8.95 | 0 | 2.4 | 0 | -12.14 | 0 | 1.11 | 0 | 11.35 | 0 | 1.77 | 50.0 | -0.03 | 0 | 1.07 | 55.48 | 0.01 | 0 | 0.54 | -25.0 | 2.16 | 4.85 | 0.19 | 0.0 | 309.69 | 0 |
| 2016 (3) | -2.62 | 0 | -1.13 | 0 | 2.88 | -75.53 | -0.91 | 0 | -3.75 | 0 | 1.18 | -64.99 | -0.03 | 0 | 0.69 | -67.95 | -0.07 | 0 | 0.72 | -58.38 | 2.06 | 2.49 | 0.19 | -5.0 | -88.22 | 0 |
| 2015 (2) | -11.4 | 0 | 0.62 | -67.2 | 11.77 | 0 | -2.25 | 0 | -10.78 | 0 | 3.37 | 262.37 | -0.17 | 0 | 2.15 | 299.92 | 1.8 | 30.43 | 1.73 | -32.68 | 2.01 | 0.5 | 0.2 | -9.09 | -289.34 | 0 |
| 2014 (1) | -3.51 | 0 | 1.89 | 0 | -0.7 | 0 | -1.89 | 0 | -1.62 | 0 | 0.93 | -59.03 | -0.02 | 0 | 0.54 | -53.61 | 1.38 | -68.2 | 2.57 | -41.06 | 2.0 | 12.36 | 0.22 | -8.33 | -73.28 | 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) | -1.01 | -117.0 | -104.25 | -0.7 | -240.0 | -166.04 | 1.87 | 129.97 | 109.5 | -0.29 | -123.08 | 39.58 | -1.71 | -126.55 | -106.88 | 0.19 | -47.22 | -77.11 | 0 | 0 | 0 | 0.41 | -51.91 | -73.49 | 1.77 | 22.07 | -46.53 | 1.84 | 38.35 | 53.33 | 0.41 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -44.69 | -113.17 | -103.04 |
| 23Q3 (19) | 5.94 | 192.67 | 455.69 | 0.5 | 238.89 | 163.16 | -6.24 | -207.96 | -305.94 | -0.13 | 76.36 | 27.78 | 6.44 | 195.13 | 535.14 | 0.36 | -2.7 | -47.06 | 0 | 0 | 0 | 0.86 | 19.91 | -34.78 | 1.45 | -10.49 | 46.46 | 1.33 | 9.92 | -7.64 | 0.41 | -4.65 | -6.82 | 0.01 | 0.0 | 0 | 339.43 | 187.37 | 482.11 |
| 23Q2 (18) | -6.41 | -32150.0 | 37.28 | -0.36 | 87.88 | 23.4 | 5.78 | 198.13 | -45.06 | -0.55 | -141.35 | -48.65 | -6.77 | -129.49 | 36.67 | 0.37 | 208.33 | -46.38 | 0 | 0 | 0 | 0.72 | 191.56 | -54.65 | 1.62 | 36.13 | 70.53 | 1.21 | 24.74 | 15.24 | 0.43 | 2.38 | -6.52 | 0.01 | 0.0 | 0 | -388.48 | -27293.94 | 42.6 |
| 23Q1 (17) | 0.02 | -99.92 | 101.9 | -2.97 | -380.19 | -24.27 | -5.89 | 70.07 | -271.22 | 1.33 | 377.08 | 371.43 | -2.95 | -111.88 | 14.24 | 0.12 | -85.54 | -73.91 | 0 | 0 | 0 | 0.25 | -84.23 | -75.94 | 1.19 | -64.05 | 14.42 | 0.97 | -19.17 | -11.01 | 0.42 | 2.44 | -8.7 | 0.01 | 0.0 | 0 | 1.43 | -99.9 | 102.11 |
| 22Q4 (16) | 23.78 | 1523.95 | 248.68 | 1.06 | 457.89 | 560.87 | -19.68 | -749.5 | -176.02 | -0.48 | -166.67 | -121.82 | 24.84 | 1778.38 | 276.93 | 0.83 | 22.06 | 144.12 | 0 | 0 | 0 | 1.56 | 18.28 | 116.54 | 3.31 | 234.34 | 37.34 | 1.2 | -16.67 | -41.75 | 0.41 | -6.82 | -10.87 | 0.01 | 0 | 0.0 | 1467.90 | 1752.49 | 444.54 |
| 22Q3 (15) | -1.67 | 83.66 | 70.07 | 0.19 | 140.43 | 165.52 | 3.03 | -71.2 | -35.12 | -0.18 | 51.35 | -12.5 | -1.48 | 86.16 | 74.79 | 0.68 | -1.45 | 33.33 | 0 | 0 | 0 | 1.32 | -16.62 | 8.62 | 0.99 | 4.21 | -22.66 | 1.44 | 37.14 | 15.2 | 0.44 | -4.35 | -4.35 | 0 | 0 | -100.0 | -88.83 | 86.88 | 72.62 |
| 22Q2 (14) | -10.22 | -873.33 | -188.72 | -0.47 | 80.33 | -183.93 | 10.52 | 205.81 | 196.87 | -0.37 | 24.49 | 35.09 | -10.69 | -210.76 | -188.49 | 0.69 | 50.0 | 200.0 | 0 | 0 | 100.0 | 1.58 | 54.7 | 140.45 | 0.95 | -8.65 | 106.52 | 1.05 | -3.67 | 19.32 | 0.46 | 0.0 | -2.13 | 0 | 0 | 0 | -676.82 | -899.12 | -179.31 |
| 22Q1 (13) | -1.05 | -115.4 | 55.88 | -2.39 | -939.13 | -497.5 | 3.44 | 148.25 | 5.52 | -0.49 | -122.27 | -390.0 | -3.44 | -152.2 | -23.74 | 0.46 | 35.29 | 109.09 | 0 | 0 | 0 | 1.02 | 41.93 | 64.21 | 1.04 | -56.85 | 79.31 | 1.09 | -47.09 | 43.42 | 0.46 | 0.0 | -2.13 | 0 | -100.0 | -100.0 | -67.74 | -125.13 | 64.71 |
| 21Q4 (12) | 6.82 | 222.22 | 605.19 | -0.23 | 20.69 | -115.75 | -7.13 | -252.68 | -692.22 | 2.2 | 1475.0 | 22100.0 | 6.59 | 212.27 | 5890.91 | 0.34 | -33.33 | 209.09 | 0 | 0 | -100.0 | 0.72 | -40.67 | 150.16 | 2.41 | 88.28 | 62.84 | 2.06 | 64.8 | -0.48 | 0.46 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 269.57 | 183.09 | 609.18 |
| 21Q3 (11) | -5.58 | -148.44 | -402.7 | -0.29 | -151.79 | -159.18 | 4.67 | 143.0 | 238.17 | -0.16 | 71.93 | 73.77 | -5.87 | -148.59 | -846.77 | 0.51 | 121.74 | 218.75 | 0 | 100.0 | 100.0 | 1.21 | 84.57 | 126.82 | 1.28 | 178.26 | 204.76 | 1.25 | 42.05 | 17.92 | 0.46 | -2.13 | 0.0 | 0.01 | 0 | -50.0 | -324.42 | -138.02 | -350.09 |
| 21Q2 (10) | 11.52 | 584.03 | 1068.07 | 0.56 | 240.0 | -90.31 | -10.86 | -433.13 | -1069.64 | -0.57 | -470.0 | 19.72 | 12.08 | 534.53 | 163.18 | 0.23 | 4.55 | -8.0 | -0.01 | 0 | 0 | 0.66 | 5.65 | -14.02 | 0.46 | -20.69 | 4.55 | 0.88 | 15.79 | -68.23 | 0.47 | 0.0 | 2.17 | 0 | -100.0 | -100.0 | 853.33 | 544.59 | 2423.36 |
| 21Q1 (9) | -2.38 | -76.3 | -181.51 | -0.4 | -127.4 | -181.63 | 3.26 | 462.22 | 203.16 | -0.1 | -900.0 | 75.0 | -2.78 | -2627.27 | -181.52 | 0.22 | 100.0 | -21.43 | 0 | -100.0 | 0 | 0.62 | 116.22 | -30.0 | 0.58 | -60.81 | 34.88 | 0.76 | -63.29 | 90.0 | 0.47 | 2.17 | -9.62 | 0.01 | -50.0 | 0.0 | -191.94 | -262.54 | -161.13 |
| 20Q4 (8) | -1.35 | -21.62 | -114.82 | 1.46 | 197.96 | 603.45 | -0.9 | 73.37 | 86.51 | -0.01 | 98.36 | -100.34 | 0.11 | 117.74 | -98.75 | 0.11 | -31.25 | 83.33 | 0.03 | 200.0 | 0 | 0.29 | -46.2 | 99.15 | 1.48 | 252.38 | 208.33 | 2.07 | 95.28 | 158.75 | 0.46 | 0.0 | -8.0 | 0.02 | 0.0 | 100.0 | -52.94 | 26.55 | -107.61 |
| 20Q3 (7) | -1.11 | 6.72 | -198.23 | 0.49 | -91.52 | 53.12 | -3.38 | -401.79 | -52.94 | -0.61 | 14.08 | -41.86 | -0.62 | -113.51 | -142.76 | 0.16 | -36.0 | -11.11 | -0.03 | 0 | 0 | 0.53 | -30.03 | -2.32 | 0.42 | -4.55 | 366.67 | 1.06 | -61.73 | 278.57 | 0.46 | 0.0 | -13.21 | 0.02 | 100.0 | 0.0 | -72.08 | -96.25 | -152.94 |
| 20Q2 (6) | -1.19 | -140.75 | -761.11 | 5.78 | 1079.59 | 3300.0 | 1.12 | 135.44 | 213.13 | -0.71 | -77.5 | -14.52 | 4.59 | 34.6 | 1211.43 | 0.25 | -10.71 | 1350.0 | 0 | 0 | 100.0 | 0.76 | -13.99 | 1829.45 | 0.44 | 2.33 | 238.46 | 2.77 | 592.5 | 889.29 | 0.46 | -11.54 | -14.81 | 0.01 | 0.0 | 0.0 | -36.73 | -111.7 | -269.36 |
| 20Q1 (5) | 2.92 | -67.95 | -68.84 | 0.49 | 268.97 | 253.12 | -3.16 | 52.62 | 63.21 | -0.4 | -113.56 | 58.33 | 3.41 | -61.34 | -62.32 | 0.28 | 366.67 | -20.0 | 0 | 0 | 0 | 0.89 | 515.16 | 20.18 | 0.43 | -10.42 | 72.0 | 0.4 | -50.0 | 90.48 | 0.52 | 4.0 | -5.45 | 0.01 | 0.0 | 0.0 | 313.98 | -54.85 | -74.2 |
| 19Q4 (4) | 9.11 | 706.19 | 0.0 | -0.29 | -190.62 | 0.0 | -6.67 | -201.81 | 0.0 | 2.95 | 786.05 | 0.0 | 8.82 | 508.28 | 0.0 | 0.06 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.14 | -73.61 | 0.0 | 0.48 | 433.33 | 0.0 | 0.8 | 185.71 | 0.0 | 0.5 | -5.66 | 0.0 | 0.01 | -50.0 | 0.0 | 695.42 | 410.8 | 0.0 |
| 19Q3 (3) | 1.13 | 527.78 | 0.0 | 0.32 | 88.24 | 0.0 | -2.21 | -123.23 | 0.0 | -0.43 | 30.65 | 0.0 | 1.45 | 314.29 | 0.0 | 0.18 | 1000.0 | 0.0 | 0 | 100.0 | 0.0 | 0.55 | 1338.77 | 0.0 | 0.09 | -30.77 | 0.0 | 0.28 | 0.0 | 0.0 | 0.53 | -1.85 | 0.0 | 0.02 | 100.0 | 0.0 | 136.14 | 527.78 | 0.0 |
| 19Q2 (2) | 0.18 | -98.08 | 0.0 | 0.17 | 153.12 | 0.0 | -0.99 | 88.47 | 0.0 | -0.62 | 35.42 | 0.0 | 0.35 | -96.13 | 0.0 | -0.02 | -105.71 | 0.0 | -0.12 | 0 | 0.0 | -0.04 | -105.98 | 0.0 | 0.13 | -48.0 | 0.0 | 0.28 | 33.33 | 0.0 | 0.54 | -1.82 | 0.0 | 0.01 | 0.0 | 0.0 | 21.69 | -98.22 | 0.0 |
| 19Q1 (1) | 9.37 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -8.59 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | 9.05 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1216.88 | 0.0 | 0.0 |
