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) | -27.82 | 0 | 5.52 | -25.3 | 26.5 | 507.8 | -0.25 | 0 | -22.3 | 0 | 2.49 | -20.45 | 0 | 0 | 3.17 | -24.91 | 4.42 | 0 | 1.34 | 0 | 7.3 | -2.54 | 0 | 0 | -321.99 | 0 |
| 2022 (9) | -29.62 | 0 | 7.39 | 0 | 4.36 | -89.7 | -2.08 | 0 | -22.23 | 0 | 3.13 | -62.96 | 0 | 0 | 4.22 | -59.63 | -4.09 | 0 | -10.24 | 0 | 7.49 | -2.6 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -28.62 | 0 | -20.72 | 0 | 42.34 | 210.41 | -4.73 | 0 | -49.34 | 0 | 8.45 | 10.6 | 0 | 0 | 10.46 | 32.74 | -8.31 | 0 | -2.43 | 0 | 7.69 | -2.41 | 0 | 0 | -544.11 | 0 |
| 2020 (7) | 13.77 | -67.7 | -13.4 | 0 | 13.64 | 1264.0 | -6.73 | 0 | 0.37 | 0 | 7.64 | -20.75 | 0 | 0 | 7.88 | -9.16 | 10.29 | 43.92 | 8.44 | -25.7 | 7.88 | -9.94 | 0 | 0 | 84.38 | -60.2 |
| 2019 (6) | 42.63 | 295.09 | -46.15 | 0 | 1.0 | 0 | -0.05 | 0 | -3.52 | 0 | 9.64 | 21.26 | 0 | 0 | 8.68 | 13.98 | 7.15 | 67.84 | 11.36 | 520.77 | 8.75 | -0.23 | 0 | 0 | 211.98 | 109.63 |
| 2018 (5) | 10.79 | 43.48 | -7.82 | 0 | -1.79 | 0 | -0.32 | 0 | 2.97 | 0 | 7.95 | -20.74 | 0 | 0 | 7.61 | -14.05 | 4.26 | -53.54 | 1.83 | -71.09 | 8.77 | -1.79 | 0.07 | 0.0 | 101.12 | 106.15 |
| 2017 (4) | 7.52 | -38.61 | -9.42 | 0 | 4.35 | 0 | -0.3 | 0 | -1.9 | 0 | 10.03 | -20.21 | 0 | 0 | 8.86 | -27.3 | 9.17 | -13.65 | 6.33 | -38.3 | 8.93 | -3.56 | 0.07 | 0.0 | 49.05 | -21.55 |
| 2016 (3) | 12.25 | 1844.44 | -12.13 | 0 | -9.21 | 0 | -0.32 | 0 | 0.12 | 0 | 12.57 | 27.61 | 0 | 0 | 12.18 | 34.43 | 10.62 | 11.32 | 10.26 | 26.67 | 9.26 | -8.13 | 0.07 | -12.5 | 62.53 | 1712.43 |
| 2015 (2) | 0.63 | -96.52 | -10.82 | 0 | 19.13 | 0 | 0.22 | 22.22 | -10.19 | 0 | 9.85 | 77.16 | -2.71 | 0 | 9.06 | 101.39 | 9.54 | 42.81 | 8.1 | 141.79 | 10.08 | -10.0 | 0.08 | 0.0 | 3.45 | -97.21 |
| 2014 (1) | 18.08 | -44.54 | -4.55 | 0 | -7.79 | 0 | 0.18 | -25.0 | 13.53 | -49.72 | 5.56 | -7.33 | 0 | 0 | 4.50 | -1.45 | 6.68 | 0.75 | 3.35 | -27.02 | 11.2 | -2.44 | 0.08 | 0.0 | 123.58 | -38.78 |
| 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) | -3.36 | 59.52 | -294.22 | -5.27 | -250.14 | -26.68 | 8.91 | 56.87 | 460.38 | -0.03 | -200.0 | 96.59 | -8.63 | -80.17 | -255.14 | 0.7 | 18.64 | 25.0 | 0 | 0 | 0 | 3.56 | 27.56 | -3.5 | 1.96 | 10.11 | 231.54 | 0.92 | 1633.33 | 118.97 | 1.77 | -2.75 | -5.35 | 0 | 0 | 0 | -124.91 | 73.51 | 0 |
| 23Q3 (19) | -8.3 | 6.53 | -61.17 | 3.51 | 13.23 | 126.45 | 5.68 | -42.57 | -2.24 | -0.01 | 75.0 | 94.44 | -4.79 | 17.13 | -33.06 | 0.59 | 40.48 | -15.71 | 0 | 0 | 0 | 2.79 | 36.23 | -27.02 | 1.78 | 47.11 | 568.42 | -0.06 | -105.83 | 92.41 | 1.82 | -1.62 | -1.62 | 0 | 0 | 0 | -471.59 | -52.95 | 2.93 |
| 23Q2 (18) | -8.88 | -22.15 | 15.91 | 3.1 | -25.66 | 11.11 | 9.89 | 389.6 | 100.2 | -0.04 | 76.47 | 83.33 | -5.78 | -86.45 | 25.61 | 0.42 | -46.15 | -2.33 | 0 | 0 | 0 | 2.05 | -55.1 | 7.24 | 1.21 | 324.07 | 163.04 | 1.03 | 287.27 | 162.05 | 1.85 | -0.54 | -0.54 | 0 | 0 | 0 | -308.33 | 44.44 | 94.16 |
| 23Q1 (17) | -7.27 | -520.23 | 53.52 | 4.17 | 200.24 | -42.24 | 2.02 | 27.04 | 125.31 | -0.17 | 80.68 | 77.92 | -3.1 | -27.57 | 63.18 | 0.78 | 39.29 | -45.83 | 0 | 0 | 0 | 4.56 | 23.66 | -42.92 | -0.54 | 63.76 | 79.85 | -0.55 | 88.66 | 81.29 | 1.86 | -0.53 | -2.11 | 0 | 0 | 0 | -554.96 | 0 | 0 |
| 22Q4 (16) | 1.73 | 133.59 | 120.92 | -4.16 | -368.39 | -128.79 | 1.59 | -72.63 | -87.22 | -0.88 | -388.89 | 10.2 | -2.43 | 32.5 | -139.32 | 0.56 | -20.0 | -69.4 | 0 | 0 | 0 | 3.68 | -3.53 | -64.1 | -1.49 | -292.11 | 28.37 | -4.85 | -513.92 | 9.85 | 1.87 | 1.08 | -1.06 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q3 (15) | -5.15 | 51.23 | 63.78 | 1.55 | -44.44 | 107.61 | 5.81 | 17.61 | -63.09 | -0.18 | 25.0 | 80.22 | -3.6 | 53.67 | 89.59 | 0.7 | 62.79 | -57.83 | 0 | 0 | 0 | 3.82 | 100.18 | -50.17 | -0.38 | -182.61 | 90.59 | -0.79 | 52.41 | 46.98 | 1.85 | -0.54 | -5.13 | 0 | 0 | 0 | -485.85 | 90.8 | 84.28 |
| 22Q2 (14) | -10.56 | 32.48 | -43.28 | 2.79 | -61.36 | 141.52 | 4.94 | 161.9 | -70.53 | -0.24 | 68.83 | 90.59 | -7.77 | 7.72 | 44.85 | 0.43 | -70.14 | -81.7 | 0 | 0 | 0 | 1.91 | -76.1 | -84.36 | 0.46 | 117.16 | 116.03 | -1.66 | 43.54 | -169.46 | 1.86 | -2.11 | -3.12 | 0 | 0 | 0 | -5280.00 | 0 | -2987.76 |
| 22Q1 (13) | -15.64 | -89.12 | -1361.29 | 7.22 | -50.03 | 189.36 | -7.98 | -164.15 | -205.75 | -0.77 | 21.43 | -165.52 | -8.42 | -236.25 | -23.1 | 1.44 | -21.31 | -44.83 | 0 | 0 | 0 | 7.98 | -22.23 | -32.69 | -2.68 | -28.85 | -494.12 | -2.94 | 45.35 | -243.41 | 1.9 | 0.53 | -2.06 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q4 (12) | -8.27 | 41.84 | -305.72 | 14.45 | 170.97 | 1110.49 | 12.44 | -20.97 | 544.56 | -0.98 | -7.69 | 49.74 | 6.18 | 117.87 | 138.61 | 1.83 | 10.24 | -26.21 | 0 | 0 | 0 | 10.26 | 33.92 | 6.82 | -2.08 | 48.51 | -156.06 | -5.38 | -261.07 | -410.98 | 1.89 | -3.08 | -4.06 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q3 (11) | -14.22 | -92.94 | -626.67 | -20.36 | -202.98 | -427.46 | 15.74 | -6.09 | 0 | -0.91 | 64.31 | 41.29 | -34.58 | -145.42 | -2881.03 | 1.66 | -29.36 | 28.68 | 0 | 0 | 0 | 7.66 | -37.16 | 75.38 | -4.04 | -40.77 | -198.06 | -1.49 | -162.34 | -166.22 | 1.95 | 1.56 | -1.02 | 0 | 0 | 0 | -3091.30 | -1707.8 | -4931.59 |
| 21Q2 (10) | -7.37 | -694.35 | -223.24 | -6.72 | 16.83 | -25.14 | 16.76 | 742.15 | 2840.35 | -2.55 | -779.31 | -145.19 | -14.09 | -105.99 | -2409.84 | 2.35 | -9.96 | 45.06 | 0 | 0 | 0 | 12.20 | 2.84 | 48.07 | -2.87 | -522.06 | -381.37 | 2.39 | 16.59 | -58.36 | 1.92 | -1.03 | -2.04 | 0 | 0 | 0 | -171.00 | -650.23 | -320.18 |
| 21Q1 (9) | 1.24 | -69.15 | 14.81 | -8.08 | -465.03 | -194.89 | -2.61 | -235.23 | -123.45 | -0.29 | 85.13 | 86.76 | -6.84 | -364.09 | -312.05 | 2.61 | 5.24 | 16.0 | 0 | 0 | 0 | 11.86 | 23.41 | 15.68 | 0.68 | -81.67 | -52.78 | 2.05 | 18.5 | 260.16 | 1.94 | -1.52 | -2.02 | 0 | 0 | 0 | 31.08 | -71.4 | -79.86 |
| 20Q4 (8) | 4.02 | 48.89 | -44.78 | -1.43 | 62.95 | 76.25 | 1.93 | 0 | 172.28 | -1.95 | -25.81 | -9850.0 | 2.59 | 323.28 | 105.56 | 2.48 | 92.25 | -9.49 | 0 | 0 | 0 | 9.61 | 119.88 | -8.72 | 3.71 | -9.95 | 303.26 | 1.73 | -23.11 | 41.8 | 1.97 | 0.0 | -5.74 | 0 | 0 | 0 | 108.65 | 69.81 | -50.6 |
| 20Q3 (7) | 2.7 | -54.85 | -91.77 | -3.86 | 28.12 | 88.61 | 0 | -100.0 | -100.0 | -1.55 | -49.04 | -2114.29 | -1.16 | -290.16 | -9.43 | 1.29 | -20.37 | -43.91 | 0 | 0 | 0 | 4.37 | -46.94 | -49.02 | 4.12 | 303.92 | 140.94 | 2.25 | -60.8 | -45.91 | 1.97 | 0.51 | -12.44 | 0 | 0 | 0 | 63.98 | -17.62 | -87.5 |
| 20Q2 (6) | 5.98 | 453.7 | 63.84 | -5.37 | -95.99 | -136.56 | 0.57 | -94.88 | 143.51 | -1.04 | 52.51 | -1585.71 | 0.61 | 136.75 | -55.8 | 1.62 | -28.0 | -40.44 | 0 | 0 | 0 | 8.24 | -19.65 | -6.35 | 1.02 | -29.17 | -66.56 | 5.74 | 548.44 | 50.66 | 1.96 | -1.01 | -11.71 | 0 | 0 | 0 | 77.66 | -49.66 | 28.3 |
| 20Q1 (5) | 1.08 | -85.16 | 196.43 | -2.74 | 54.49 | 31.16 | 11.13 | 516.85 | 960.0 | -2.19 | -11050.0 | -3028.57 | -1.66 | -231.75 | 67.45 | 2.25 | -17.88 | 19.68 | 0 | 0 | 0 | 10.25 | -2.62 | 49.01 | 1.44 | 56.52 | -1.37 | -1.28 | -204.92 | -159.26 | 1.98 | -5.26 | -9.59 | 0 | 0 | 0 | 154.29 | -29.85 | 699.23 |
| 19Q4 (4) | 7.28 | -77.82 | 0.0 | -6.02 | 82.23 | 0.0 | -2.67 | -167.77 | 0.0 | 0.02 | 128.57 | 0.0 | 1.26 | 218.87 | 0.0 | 2.74 | 19.13 | 0.0 | 0 | 0 | 0.0 | 10.53 | 22.79 | 0.0 | 0.92 | -46.2 | 0.0 | 1.22 | -70.67 | 0.0 | 2.09 | -7.11 | 0.0 | 0 | 0 | 0.0 | 219.94 | -57.04 | 0.0 |
| 19Q3 (3) | 32.82 | 799.18 | 0.0 | -33.88 | -1392.51 | 0.0 | 3.94 | 400.76 | 0.0 | -0.07 | -200.0 | 0.0 | -1.06 | -176.81 | 0.0 | 2.3 | -15.44 | 0.0 | 0 | 0 | 0.0 | 8.57 | -2.52 | 0.0 | 1.71 | -43.93 | 0.0 | 4.16 | 9.19 | 0.0 | 2.25 | 1.35 | 0.0 | 0 | 0 | 0.0 | 512.01 | 745.87 | 0.0 |
| 19Q2 (2) | 3.65 | 425.89 | 0.0 | -2.27 | 42.96 | 0.0 | -1.31 | -224.76 | 0.0 | 0.07 | 200.0 | 0.0 | 1.38 | 127.06 | 0.0 | 2.72 | 44.68 | 0.0 | 0 | 0 | 0.0 | 8.79 | 27.84 | 0.0 | 3.05 | 108.9 | 0.0 | 3.81 | 76.39 | 0.0 | 2.22 | 1.37 | 0.0 | 0 | 0 | 0.0 | 60.53 | 335.1 | 0.0 |
| 19Q1 (1) | -1.12 | 0.0 | 0.0 | -3.98 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -5.1 | 0.0 | 0.0 | 1.88 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.88 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 2.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -25.75 | 0.0 | 0.0 |
