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) | 17.26 | -67.51 | -4.32 | 0 | -8.03 | 0 | -0.61 | 0 | 12.94 | -61.75 | 2.25 | 34.73 | -0.18 | 0 | 1.14 | 114.05 | 5.84 | 74.33 | 10.14 | 15.89 | 5.66 | -7.52 | 0.52 | -42.22 | 105.76 | -68.61 |
| 2022 (9) | 53.13 | 0 | -19.3 | 0 | -10.77 | 0 | 6.23 | 1348.84 | 33.83 | 0 | 1.67 | -44.7 | -0.28 | 0 | 0.53 | -43.69 | 3.35 | 0 | 8.75 | 1115.28 | 6.12 | 0.82 | 0.9 | 15.38 | 336.91 | 0 |
| 2021 (8) | -20.0 | 0 | 12.73 | -15.64 | -9.76 | 0 | 0.43 | 19.44 | -7.27 | 0 | 3.02 | -1.95 | -0.22 | 0 | 0.95 | -20.19 | -2.6 | 0 | 0.72 | 16.13 | 6.07 | 4.12 | 0.78 | 16.42 | -264.20 | 0 |
| 2020 (7) | -3.94 | 0 | 15.09 | 0 | -7.76 | 0 | 0.36 | -26.53 | 11.15 | 389.04 | 3.08 | -48.84 | 22.71 | 0 | 1.18 | -44.32 | 0.41 | 192.86 | 0.62 | 34.78 | 5.83 | -2.67 | 0.67 | -34.31 | -55.34 | 0 |
| 2019 (6) | 15.65 | 0 | -13.37 | 0 | 0.65 | 0 | 0.49 | -57.02 | 2.28 | 0 | 6.02 | 51.64 | -0.34 | 0 | 2.13 | 70.42 | 0.14 | 0 | 0.46 | 130.0 | 5.99 | 49.75 | 1.02 | 12.09 | 209.50 | 0 |
| 2018 (5) | -7.23 | 0 | 6.92 | 0 | -5.87 | 0 | 1.14 | 2180.0 | -0.31 | 0 | 3.97 | 5.31 | -0.33 | 0 | 1.25 | -0.82 | -3.24 | 0 | 0.2 | -90.99 | 4.0 | -2.68 | 0.91 | 16.67 | -141.49 | 0 |
| 2017 (4) | 8.19 | 1.49 | -0.78 | 0 | -4.72 | 0 | 0.05 | 66.67 | 7.41 | 5.26 | 3.77 | -5.75 | -0.44 | 0 | 1.26 | -5.75 | -0.03 | 0 | 2.22 | 0 | 4.11 | -22.45 | 0.78 | -7.14 | 115.19 | 0 |
| 2016 (3) | 8.07 | -84.07 | -1.03 | 0 | -6.36 | 0 | 0.03 | 0 | 7.04 | -85.17 | 4.0 | 12.68 | -0.34 | 0 | 1.34 | 82.06 | -17.92 | 0 | -9.45 | 0 | 5.3 | -23.19 | 0.84 | 12.0 | 0.00 | 0 |
| 2015 (2) | 50.67 | 2511.86 | -3.2 | 0 | -50.22 | 0 | -0.64 | 0 | 47.47 | 0 | 3.55 | -16.67 | -0.44 | 0 | 0.73 | -3.74 | 15.46 | -4.21 | 11.51 | -16.96 | 6.9 | -11.65 | 0.75 | -3.85 | 264.46 | 2960.34 |
| 2014 (1) | 1.94 | -81.63 | -2.46 | 0 | -18.36 | 0 | 1.31 | 28.43 | -0.52 | 0 | 4.26 | 107.8 | -0.31 | 0 | 0.76 | 135.86 | 16.14 | 42.33 | 13.86 | -61.75 | 7.81 | -14.55 | 0.78 | 6.85 | 8.64 | -62.27 |
| 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) | 5.22 | 174.15 | -54.29 | 1.11 | -88.86 | 117.99 | -1.0 | 64.29 | 64.79 | 1.15 | 11400.0 | -73.68 | 6.33 | 116.78 | 20.57 | 1.33 | 250.0 | 923.08 | -0.07 | -800.0 | 61.11 | 3.07 | 259.94 | 1215.65 | 1.16 | 24.73 | 136.73 | 2.95 | 6.5 | 626.79 | 1.33 | -2.92 | -12.5 | 0.12 | 9.09 | -36.84 | 118.64 | 171.62 | -88.05 |
| 23Q3 (19) | -7.04 | -153.29 | -131.73 | 9.96 | 168.98 | 489.06 | -2.8 | -351.61 | 69.53 | 0.01 | 101.69 | -99.24 | 2.92 | 337.4 | -85.12 | 0.38 | 375.0 | -32.14 | 0.01 | 125.0 | -50.0 | 0.85 | 596.07 | 15.15 | 0.93 | -77.7 | 126.83 | 2.77 | -36.47 | -32.44 | 1.37 | -5.52 | -10.46 | 0.11 | -15.38 | -50.0 | -165.65 | -174.48 | -143.67 |
| 23Q2 (18) | 13.21 | 125.04 | 412.02 | -14.44 | -1436.17 | -148.11 | -0.62 | 82.78 | -113.51 | -0.59 | 50.42 | -183.1 | -1.23 | -124.95 | 62.04 | 0.08 | -82.61 | -60.0 | -0.04 | 42.86 | 50.0 | 0.12 | -88.17 | -33.89 | 4.17 | 1069.77 | 68.15 | 4.36 | 8620.0 | 26.74 | 1.45 | -3.33 | -5.84 | 0.13 | -23.53 | -45.83 | 222.39 | -34.84 | 349.95 |
| 23Q1 (17) | 5.87 | -48.6 | -65.35 | -0.94 | 84.76 | 80.25 | -3.6 | -26.76 | -8.11 | -1.19 | -127.23 | -643.75 | 4.93 | -6.1 | -59.52 | 0.46 | 253.85 | -41.03 | -0.07 | 61.11 | -75.0 | 1.04 | 343.86 | -0.85 | -0.43 | -187.76 | -1333.33 | 0.05 | 108.93 | -97.18 | 1.5 | -1.32 | -2.6 | 0.17 | -10.53 | -29.17 | 341.28 | -65.63 | -28.48 |
| 22Q4 (16) | 11.42 | -48.54 | 457.99 | -6.17 | -141.02 | -240.23 | -2.84 | 69.1 | 63.31 | 4.37 | 233.59 | 2527.78 | 5.25 | -73.26 | 333.88 | 0.13 | -76.79 | -75.93 | -0.18 | -1000.0 | -100.0 | 0.23 | -68.5 | -58.53 | 0.49 | 19.51 | -14.04 | -0.56 | -113.66 | -149.12 | 1.52 | -0.65 | -1.94 | 0.19 | -13.64 | -17.39 | 993.04 | 161.8 | 1008.99 |
| 22Q3 (15) | 22.19 | 760.08 | 5739.47 | -2.56 | 56.01 | -1380.0 | -9.19 | -300.22 | -1633.96 | 1.31 | 84.51 | 15.93 | 19.63 | 705.86 | 3284.48 | 0.56 | 180.0 | -45.1 | 0.02 | 125.0 | 140.0 | 0.74 | 299.6 | -38.99 | 0.41 | -83.47 | -35.94 | 4.1 | 19.19 | 393.98 | 1.53 | -0.65 | 1.32 | 0.22 | -8.33 | 10.0 | 379.32 | 667.45 | 2435.43 |
| 22Q2 (14) | 2.58 | -84.77 | 119.46 | -5.82 | -22.27 | -271.68 | 4.59 | 237.84 | 41.23 | 0.71 | 543.75 | 141.76 | -3.24 | -126.6 | 67.17 | 0.2 | -74.36 | -45.95 | -0.08 | -100.0 | -700.0 | 0.19 | -82.26 | -62.72 | 2.48 | 8366.67 | 295.28 | 3.44 | 94.35 | 254.64 | 1.54 | 0.0 | 2.67 | 0.24 | 0.0 | 26.32 | 49.43 | -89.64 | 109.91 |
| 22Q1 (13) | 16.94 | 631.03 | 531.04 | -4.76 | -208.18 | -200.42 | -3.33 | 56.98 | 29.75 | -0.16 | 11.11 | -113.45 | 12.18 | 906.61 | 1403.7 | 0.78 | 44.44 | -28.44 | -0.04 | 55.56 | 50.0 | 1.05 | 85.66 | -37.51 | -0.03 | -105.26 | 98.82 | 1.77 | 55.26 | 179.73 | 1.54 | -0.65 | 1.99 | 0.24 | 4.35 | 41.18 | 477.18 | 536.79 | 0 |
| 21Q4 (12) | -3.19 | -939.47 | 72.26 | 4.4 | 2100.0 | 587.5 | -7.74 | -1360.38 | -8700.0 | -0.18 | -115.93 | -111.69 | 1.21 | 108.62 | 111.14 | 0.54 | -47.06 | 1.89 | -0.09 | -80.0 | 64.0 | 0.56 | -53.65 | -27.15 | 0.57 | -10.94 | 158.76 | 1.14 | 37.35 | 300.0 | 1.55 | 2.65 | 4.03 | 0.23 | 15.0 | 64.29 | -109.25 | -830.23 | 89.93 |
| 21Q3 (11) | 0.38 | 102.87 | -89.14 | 0.2 | -94.1 | -98.91 | -0.53 | -116.31 | 87.2 | 1.13 | 166.47 | 141.24 | 0.58 | 105.88 | -97.35 | 1.02 | 175.68 | -13.56 | -0.05 | -400.0 | -100.22 | 1.21 | 144.19 | -28.77 | 0.64 | 150.39 | -15.79 | 0.83 | -14.43 | -24.55 | 1.51 | 0.67 | 2.03 | 0.2 | 5.26 | 42.86 | 14.96 | 103.0 | -88.37 |
| 21Q2 (10) | -13.26 | -237.4 | -153.05 | 3.39 | -28.48 | -16.5 | 3.25 | 168.57 | 188.32 | -1.7 | -242.86 | -672.73 | -9.87 | -1318.52 | -736.44 | 0.37 | -66.06 | 23.33 | -0.01 | 87.5 | 95.0 | 0.50 | -70.26 | 27.96 | -1.27 | 50.2 | -139.94 | 0.97 | 143.69 | -51.98 | 1.5 | -0.66 | 4.9 | 0.19 | 11.76 | 0.0 | -498.50 | 0 | -246.28 |
| 21Q1 (9) | -3.93 | 65.83 | -142.26 | 4.74 | 640.62 | 159.62 | -4.74 | -5366.67 | -15700.0 | 1.19 | -22.73 | 14.42 | 0.81 | 107.46 | -40.0 | 1.09 | 105.66 | 1.87 | -0.08 | 68.0 | -700.0 | 1.67 | 116.46 | -36.52 | -2.55 | -162.89 | 0.78 | -2.22 | -289.47 | -15.62 | 1.51 | 1.34 | 5.59 | 0.17 | 21.43 | -15.0 | 0.00 | 100.0 | 0 |
| 20Q4 (8) | -11.5 | -428.57 | -205.85 | 0.64 | -96.51 | -65.22 | 0.09 | 102.17 | -96.53 | 1.54 | 156.2 | 172.3 | -10.86 | -149.7 | -465.62 | 0.53 | -55.08 | 82.76 | -0.25 | -101.08 | -327.27 | 0.77 | -54.68 | 91.74 | -0.97 | -227.63 | -140.25 | -0.57 | -151.82 | -161.96 | 1.49 | 0.68 | 1.36 | 0.14 | 0.0 | -6.67 | -1084.91 | -943.13 | -632.89 |
| 20Q3 (7) | 3.5 | 166.79 | -60.72 | 18.35 | 351.97 | 641.3 | -4.14 | -12.5 | -10.4 | -2.74 | -1145.45 | -534.92 | 21.85 | 1951.69 | 295.83 | 1.18 | 293.33 | 25.53 | 23.17 | 11685.0 | 28862.5 | 1.71 | 338.64 | 29.34 | 0.76 | -76.1 | -69.35 | 1.1 | -45.54 | -34.52 | 1.48 | 3.5 | -0.67 | 0.14 | -26.32 | -53.33 | 128.68 | 189.39 | -49.89 |
| 20Q2 (6) | -5.24 | -156.34 | -190.5 | 4.06 | 151.07 | 129.7 | -3.68 | -12166.67 | -142.35 | -0.22 | -121.15 | -107.48 | -1.18 | -187.41 | 85.03 | 0.3 | -71.96 | -87.85 | -0.2 | -1900.0 | -53.85 | 0.39 | -85.25 | -87.89 | 3.18 | 223.74 | 208.16 | 2.02 | 205.21 | 242.25 | 1.43 | 0.0 | -5.92 | 0.19 | -5.0 | -36.67 | -143.96 | 0 | -109.95 |
| 20Q1 (5) | 9.3 | 347.34 | 117.8 | -7.95 | -532.07 | -529.73 | -0.03 | -101.16 | 99.56 | 1.04 | 148.83 | 255.22 | 1.35 | 170.31 | -77.94 | 1.07 | 268.97 | -53.88 | -0.01 | -109.09 | 97.5 | 2.64 | 553.78 | -28.74 | -2.57 | -206.64 | -41.99 | -1.92 | -308.7 | -166.67 | 1.43 | -2.72 | -5.3 | 0.2 | 33.33 | -25.93 | 0.00 | 100.0 | -100.0 |
| 19Q4 (4) | -3.76 | -142.2 | 0.0 | 1.84 | 154.28 | 0.0 | 2.59 | 169.07 | 0.0 | -2.13 | -438.1 | 0.0 | -1.92 | -134.78 | 0.0 | 0.29 | -69.15 | 0.0 | 0.11 | 37.5 | 0.0 | 0.40 | -69.43 | 0.0 | 2.41 | -2.82 | 0.0 | 0.92 | -45.24 | 0.0 | 1.47 | -1.34 | 0.0 | 0.15 | -50.0 | 0.0 | -148.03 | -157.65 | 0.0 |
| 19Q3 (3) | 8.91 | 53.89 | 0.0 | -3.39 | 75.2 | 0.0 | -3.75 | -143.15 | 0.0 | 0.63 | -78.57 | 0.0 | 5.52 | 170.05 | 0.0 | 0.94 | -61.94 | 0.0 | 0.08 | 161.54 | 0.0 | 1.32 | -58.93 | 0.0 | 2.48 | 184.35 | 0.0 | 1.68 | 218.31 | 0.0 | 1.49 | -1.97 | 0.0 | 0.3 | 0.0 | 0.0 | 256.77 | -82.26 | 0.0 |
| 19Q2 (2) | 5.79 | 35.6 | 0.0 | -13.67 | -838.92 | 0.0 | 8.69 | 226.31 | 0.0 | 2.94 | 538.81 | 0.0 | -7.88 | -228.76 | 0.0 | 2.47 | 6.47 | 0.0 | -0.13 | 67.5 | 0.0 | 3.21 | -13.2 | 0.0 | -2.94 | -62.43 | 0.0 | -1.42 | -97.22 | 0.0 | 1.52 | 0.66 | 0.0 | 0.3 | 11.11 | 0.0 | 1447.50 | 259.33 | 0.0 |
| 19Q1 (1) | 4.27 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | -6.88 | 0.0 | 0.0 | -0.67 | 0.0 | 0.0 | 6.12 | 0.0 | 0.0 | 2.32 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | 3.70 | 0.0 | 0.0 | -1.81 | 0.0 | 0.0 | -0.72 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 402.83 | 0.0 | 0.0 |
