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) | 1.1 | 139.13 | -4.17 | 0 | 1.85 | -45.91 | 0.13 | 550.0 | -3.07 | 0 | 5.28 | 18.39 | -0.1 | 0 | 5.64 | 39.62 | 0.48 | -52.48 | 0.53 | -74.88 | 2.87 | 16.19 | 0.12 | 9.09 | 31.25 | 218.61 |
| 2022 (9) | 0.46 | -96.12 | -4.73 | 0 | 3.42 | 0 | 0.02 | 0 | -4.27 | 0 | 4.46 | -23.1 | -0.08 | 0 | 4.04 | -28.81 | 1.01 | -80.61 | 2.11 | -54.13 | 2.47 | 27.32 | 0.11 | 0.0 | 9.81 | -94.5 |
| 2021 (8) | 11.85 | 0 | -6.23 | 0 | -2.55 | 0 | -0.04 | 0 | 5.62 | 0 | 5.8 | 45.36 | -0.08 | 0 | 5.67 | 8.06 | 5.21 | 191.06 | 4.6 | 191.14 | 1.94 | -0.51 | 0.11 | 57.14 | 178.20 | 0 |
| 2020 (7) | -0.55 | 0 | -2.26 | 0 | 2.22 | 0 | 0.12 | 0 | -2.81 | 0 | 3.99 | 40.0 | -0.03 | 0 | 5.25 | 46.5 | 1.79 | 0 | 1.58 | 0 | 1.95 | -2.5 | 0.07 | 0.0 | -15.28 | 0 |
| 2019 (6) | 3.7 | 0 | -1.79 | 0 | -2.71 | 0 | -0.01 | 0 | 1.91 | 0 | 2.85 | 20.25 | 0 | 0 | 3.58 | 23.1 | -3.32 | 0 | -2.54 | 0 | 2.0 | -9.5 | 0.07 | -12.5 | 0.00 | 0 |
| 2018 (5) | -8.24 | 0 | -4.08 | 0 | 9.03 | -33.6 | 0.01 | 0 | -12.32 | 0 | 2.37 | 38.6 | -0.02 | 0 | 2.91 | -10.36 | -3.26 | 0 | -1.97 | 0 | 2.21 | 1.38 | 0.08 | 33.33 | -2575.00 | 0 |
| 2017 (4) | -12.41 | 0 | -0.6 | 0 | 13.6 | 0 | -0.08 | 0 | -13.01 | 0 | 1.71 | 125.0 | -0.27 | 0 | 3.25 | 103.38 | 0.31 | 0 | 0.11 | -90.27 | 2.18 | -5.63 | 0.06 | 200.0 | -528.09 | 0 |
| 2016 (3) | 8.63 | -43.41 | 3.19 | 0 | -9.38 | 0 | 0.23 | -37.84 | 11.82 | -19.21 | 0.76 | -56.32 | 0 | 0 | 1.60 | -26.37 | -0.7 | 0 | 1.13 | 0 | 2.31 | -5.33 | 0.02 | 0.0 | 249.42 | -92.48 |
| 2015 (2) | 15.25 | 0 | -0.62 | 0 | -13.7 | 0 | 0.37 | 0.0 | 14.63 | 0 | 1.74 | -54.45 | 0 | 0 | 2.17 | -37.9 | -2.74 | 0 | -2.0 | 0 | 2.44 | -4.69 | 0.02 | 0.0 | 3315.22 | 0 |
| 2014 (1) | -4.29 | 0 | -3.83 | 0 | 8.91 | 0 | 0.37 | 1133.33 | -8.12 | 0 | 3.82 | 68.28 | -0.09 | 0 | 3.49 | 82.16 | -1.57 | 0 | -1.53 | 0 | 2.56 | 12.28 | 0.02 | -50.0 | -408.57 | 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) | 2.98 | 169.63 | -35.5 | -0.47 | -62.07 | 66.67 | -3.03 | -180.37 | 26.28 | 0.11 | 1200.0 | 83.33 | 2.51 | 154.92 | -21.81 | 0.98 | 3.16 | -11.71 | -0.01 | 50.0 | 75.0 | 3.78 | -14.76 | -12.26 | 0.17 | 1600.0 | -67.31 | -0.28 | -2900.0 | -221.74 | 0.75 | 4.17 | 10.29 | 0.03 | -25.0 | 0.0 | 596.00 | 207.22 | 21.26 |
| 23Q3 (19) | -4.28 | -174.18 | -31.69 | -0.29 | 75.63 | 79.58 | 3.77 | 178.38 | -10.24 | -0.01 | -133.33 | 90.91 | -4.57 | -199.78 | 2.14 | 0.95 | -56.82 | -16.67 | -0.02 | 33.33 | -100.0 | 4.43 | -54.4 | 17.64 | 0.01 | -96.67 | 103.7 | 0.01 | -96.67 | -98.18 | 0.72 | 0.0 | 12.5 | 0.04 | 33.33 | 33.33 | -555.84 | -201.15 | -108.66 |
| 23Q2 (18) | 5.77 | 271.22 | 471.29 | -1.19 | 46.15 | -45.12 | -4.81 | -181.25 | -4108.33 | 0.03 | 400.0 | -50.0 | 4.58 | 182.08 | 2310.53 | 2.2 | 91.3 | 88.03 | -0.03 | 40.0 | 0 | 9.71 | 99.24 | 126.64 | 0.3 | 0 | 600.0 | 0.3 | -41.18 | -41.18 | 0.72 | 4.35 | 22.03 | 0.03 | 50.0 | 50.0 | 549.52 | 298.94 | 509.37 |
| 23Q1 (17) | -3.37 | -172.94 | -75.52 | -2.21 | -56.74 | -104.63 | 5.92 | 244.04 | 83.85 | -0.01 | -116.67 | -150.0 | -5.58 | -273.83 | -86.0 | 1.15 | 3.6 | 11.65 | -0.05 | -25.0 | -66.67 | 4.87 | 13.31 | 28.07 | 0 | -100.0 | -100.0 | 0.51 | 121.74 | -37.8 | 0.69 | 1.47 | 23.21 | 0.02 | -33.33 | -33.33 | -276.23 | -156.2 | -102.86 |
| 22Q4 (16) | 4.62 | 242.15 | 443.53 | -1.41 | 0.7 | 3.42 | -4.11 | -197.86 | -197.83 | 0.06 | 154.55 | 300.0 | 3.21 | 168.74 | 626.23 | 1.11 | -2.63 | -22.92 | -0.04 | -300.0 | 0.0 | 4.30 | 14.28 | -9.2 | 0.52 | 292.59 | -69.23 | 0.23 | -58.18 | -82.71 | 0.68 | 6.25 | 25.93 | 0.03 | 0.0 | 0.0 | 491.49 | 284.5 | 998.62 |
| 22Q3 (15) | -3.25 | -421.78 | -432.79 | -1.42 | -73.17 | 25.65 | 4.2 | 3400.0 | -1.64 | -0.11 | -283.33 | -1000.0 | -4.67 | -2557.89 | -85.32 | 1.14 | -2.56 | -6.56 | -0.01 | 0 | 0.0 | 3.76 | -12.15 | -23.41 | -0.27 | -350.0 | -130.34 | 0.55 | 7.84 | -27.63 | 0.64 | 8.47 | 30.61 | 0.03 | 50.0 | 0.0 | -266.39 | -395.41 | -458.99 |
| 22Q2 (14) | 1.01 | 152.6 | -81.16 | -0.82 | 24.07 | 37.4 | 0.12 | -96.27 | 103.23 | 0.06 | 200.0 | 0 | 0.19 | 106.33 | -95.31 | 1.17 | 13.59 | -27.33 | 0 | 100.0 | 100.0 | 4.29 | 12.59 | -35.77 | -0.06 | -107.23 | -103.61 | 0.51 | -37.8 | -69.82 | 0.59 | 5.36 | 25.53 | 0.02 | -33.33 | -33.33 | 90.18 | 166.22 | -63.15 |
| 22Q1 (13) | -1.92 | -325.88 | -130.72 | -1.08 | 26.03 | 30.32 | 3.22 | 333.33 | 287.21 | 0.02 | 166.67 | 0 | -3.0 | -391.8 | -163.83 | 1.03 | -28.47 | -32.68 | -0.03 | 25.0 | -50.0 | 3.81 | -19.67 | -43.0 | 0.83 | -50.89 | -14.43 | 0.82 | -38.35 | 1.23 | 0.56 | 3.7 | 24.44 | 0.03 | 0.0 | 50.0 | -136.17 | -404.38 | -127.89 |
| 21Q4 (12) | 0.85 | 239.34 | 123.61 | -1.46 | 23.56 | -71.76 | -1.38 | -132.32 | -141.57 | -0.03 | -200.0 | -200.0 | -0.61 | 75.79 | 86.29 | 1.44 | 18.03 | 75.61 | -0.04 | -300.0 | -300.0 | 4.74 | -3.6 | 19.21 | 1.69 | 89.89 | 141.43 | 1.33 | 75.0 | 111.11 | 0.54 | 10.2 | 12.5 | 0.03 | 0.0 | 50.0 | 44.74 | 193.87 | 114.04 |
| 21Q3 (11) | -0.61 | -111.38 | -136.97 | -1.91 | -45.8 | -218.33 | 4.27 | 214.78 | 273.58 | -0.01 | 0 | -108.33 | -2.52 | -162.22 | -340.0 | 1.22 | -24.22 | 48.78 | -0.01 | 0.0 | 0.0 | 4.92 | -26.33 | -2.65 | 0.89 | -46.39 | 169.7 | 0.76 | -55.03 | 216.67 | 0.49 | 4.26 | 2.08 | 0.03 | 0.0 | 50.0 | -47.66 | -119.47 | -121.37 |
| 21Q2 (10) | 5.36 | -14.24 | -29.57 | -1.31 | 15.48 | -67.95 | -3.72 | -116.28 | 33.93 | 0 | 0 | -100.0 | 4.05 | -13.83 | -40.7 | 1.61 | 5.23 | 73.12 | -0.01 | 50.0 | 0.0 | 6.67 | -0.09 | 46.14 | 1.66 | 71.13 | 348.65 | 1.69 | 108.64 | 244.9 | 0.47 | 4.44 | -6.0 | 0.03 | 50.0 | 50.0 | 244.75 | -49.88 | -67.52 |
| 21Q1 (9) | 6.25 | 273.61 | 200.64 | -1.55 | -82.35 | -5066.67 | -1.72 | -151.81 | -124.61 | 0 | -100.0 | 100.0 | 4.7 | 205.62 | 175.32 | 1.53 | 86.59 | 7.75 | -0.02 | -100.0 | 0 | 6.68 | 68.02 | -11.77 | 0.97 | 38.57 | 148.72 | 0.81 | 28.57 | 285.71 | 0.45 | -6.25 | -8.16 | 0.02 | 0.0 | 0.0 | 488.28 | 253.27 | 156.61 |
| 20Q4 (8) | -3.6 | -318.18 | -634.69 | -0.85 | -41.67 | -7.59 | 3.32 | 234.96 | 304.88 | 0.03 | -75.0 | -81.25 | -4.45 | -523.81 | -247.66 | 0.82 | 0.0 | -35.43 | -0.01 | 0.0 | 0 | 3.97 | -21.28 | -32.93 | 0.7 | 112.12 | 166.67 | 0.63 | 162.5 | 164.95 | 0.48 | 0.0 | -4.0 | 0.02 | 0.0 | 0.0 | -318.58 | -242.88 | 0 |
| 20Q3 (7) | 1.65 | -78.32 | 650.0 | -0.6 | 23.08 | -150.0 | -2.46 | 56.31 | -3614.29 | 0.12 | -25.0 | 340.0 | 1.05 | -84.63 | 5350.0 | 0.82 | -11.83 | 17.14 | -0.01 | 0.0 | 0 | 5.05 | 10.6 | 17.0 | 0.33 | -10.81 | 134.38 | 0.24 | -51.02 | 128.57 | 0.48 | -4.0 | -4.0 | 0.02 | 0.0 | 0.0 | 222.97 | -70.41 | 0 |
| 20Q2 (6) | 7.61 | 222.54 | 1189.83 | -0.78 | -2500.0 | -239.13 | -5.63 | -180.54 | -272.85 | 0.16 | 633.33 | 366.67 | 6.83 | 209.46 | 1797.22 | 0.93 | -34.51 | 173.53 | -0.01 | 0 | 0 | 4.57 | -39.68 | 175.68 | 0.37 | -5.13 | 160.66 | 0.49 | 133.33 | 388.24 | 0.5 | 2.04 | 2.04 | 0.02 | 0.0 | 0.0 | 753.47 | 187.36 | 334.2 |
| 20Q1 (5) | -6.21 | -1167.35 | -283.73 | -0.03 | 96.2 | 94.34 | 6.99 | 752.44 | 436.06 | -0.03 | -118.75 | 57.14 | -6.24 | -387.5 | -318.95 | 1.42 | 11.81 | 167.92 | 0 | 0 | 0 | 7.57 | 27.72 | 204.91 | 0.39 | 137.14 | 156.52 | 0.21 | 121.65 | 138.18 | 0.49 | -2.0 | -3.92 | 0.02 | 0.0 | 0.0 | -862.50 | 0 | 0 |
| 19Q4 (4) | -0.49 | -322.73 | 0.0 | -0.79 | -229.17 | 0.0 | 0.82 | 1071.43 | 0.0 | 0.16 | 420.0 | 0.0 | -1.28 | -6300.0 | 0.0 | 1.27 | 81.43 | 0.0 | 0 | 0 | 0.0 | 5.93 | 37.32 | 0.0 | -1.05 | -9.38 | 0.0 | -0.97 | -15.48 | 0.0 | 0.5 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.22 | -62.71 | 0.0 | -0.24 | -4.35 | 0.0 | 0.07 | 104.64 | 0.0 | -0.05 | 16.67 | 0.0 | -0.02 | -105.56 | 0.0 | 0.7 | 105.88 | 0.0 | 0 | 0 | 0.0 | 4.32 | 160.59 | 0.0 | -0.96 | -57.38 | 0.0 | -0.84 | -394.12 | 0.0 | 0.5 | 2.04 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 0.59 | -82.54 | 0.0 | -0.23 | 56.6 | 0.0 | -1.51 | 27.4 | 0.0 | -0.06 | 14.29 | 0.0 | 0.36 | -87.37 | 0.0 | 0.34 | -35.85 | 0.0 | 0 | 0 | 0.0 | 1.66 | -33.29 | 0.0 | -0.61 | 11.59 | 0.0 | -0.17 | 69.09 | 0.0 | 0.49 | -3.92 | 0.0 | 0.02 | 0.0 | 0.0 | 173.53 | 0 | 0.0 |
| 19Q1 (1) | 3.38 | 0.0 | 0.0 | -0.53 | 0.0 | 0.0 | -2.08 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 2.85 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.48 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | -0.55 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
