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) | 8.21 | 168.3 | -3.73 | 0 | -1.54 | 0 | 0.22 | -31.25 | 4.48 | -39.3 | 2.27 | 254.69 | -0.55 | 0 | 4.60 | 280.07 | 1.22 | 0 | 2.75 | 103.7 | 2.1 | 1.94 | 0.07 | -12.5 | 166.87 | 90.32 |
| 2022 (9) | 3.06 | 0 | 4.32 | -73.23 | -1.91 | 0 | 0.32 | 0 | 7.38 | -25.3 | 0.64 | -54.61 | -0.44 | 0 | 1.21 | -69.3 | -0.23 | 0 | 1.35 | -80.26 | 2.06 | -1.44 | 0.08 | 33.33 | 87.68 | 0 |
| 2021 (8) | -6.26 | 0 | 16.14 | 0 | -12.62 | 0 | -0.29 | 0 | 9.88 | 0 | 1.41 | -22.1 | -0.21 | 0 | 3.94 | -25.0 | -3.31 | 0 | 6.84 | 0 | 2.09 | -12.18 | 0.06 | -33.33 | -69.63 | 0 |
| 2020 (7) | -2.69 | 0 | -0.87 | 0 | 1.76 | -63.86 | -0.89 | 0 | -3.56 | 0 | 1.81 | 52.1 | -0.01 | 0 | 5.26 | 191.25 | -6.16 | 0 | -4.6 | 0 | 2.38 | -4.42 | 0.09 | -43.75 | 0.00 | 0 |
| 2019 (6) | 5.68 | 0 | 0.83 | 0 | 4.87 | 0 | 2.09 | 0 | 6.51 | 0 | 1.19 | -34.25 | -0.02 | 0 | 1.81 | -23.84 | -4.25 | 0 | -3.99 | 0 | 2.49 | -29.66 | 0.16 | 77.78 | 0.00 | 0 |
| 2018 (5) | -2.83 | 0 | -1.24 | 0 | -1.06 | 0 | -2.18 | 0 | -4.07 | 0 | 1.81 | -56.59 | 0.17 | 0 | 2.37 | -36.32 | -7.4 | 0 | -4.63 | 0 | 3.54 | 4.12 | 0.09 | 125.0 | 0.00 | 0 |
| 2017 (4) | 3.05 | -33.7 | -5.63 | 0 | -2.48 | 0 | -0.81 | 0 | -2.58 | 0 | 4.17 | -45.2 | -0.83 | 0 | 3.72 | -46.16 | 0.65 | -23.53 | 2.18 | -43.52 | 3.4 | -12.37 | 0.04 | -75.0 | 54.27 | -6.8 |
| 2016 (3) | 4.6 | -64.34 | -6.06 | 0 | -5.07 | 0 | -1.78 | 0 | -1.46 | 0 | 7.61 | 76.98 | 1.21 | 0 | 6.91 | 209.6 | 0.85 | -86.04 | 3.86 | -44.62 | 3.88 | -19.83 | 0.16 | 33.33 | 58.23 | -46.15 |
| 2015 (2) | 12.9 | -38.37 | -0.1 | 0 | -23.66 | 0 | 0.26 | -79.69 | 12.8 | -18.26 | 4.3 | -33.02 | -2.99 | 0 | 2.23 | -15.89 | 6.09 | 474.53 | 6.97 | 349.68 | 4.84 | -40.98 | 0.12 | 50.0 | 108.13 | -49.22 |
| 2014 (1) | 20.93 | -40.66 | -5.27 | 0 | -11.45 | 0 | 1.28 | 26.73 | 15.66 | -45.34 | 6.42 | -11.69 | 0.03 | -92.5 | 2.66 | -2.45 | 1.06 | -71.73 | 1.55 | -67.98 | 8.2 | -15.03 | 0.08 | -38.46 | 212.92 | -11.74 |
| 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) | 3.1 | -23.08 | -1.9 | -2.14 | -96.33 | -2277.78 | 0.01 | 100.75 | -94.74 | -0.75 | -367.86 | -250.0 | 0.96 | -67.35 | -68.73 | 0.92 | 19.48 | 666.67 | -0.36 | -173.47 | -427.27 | 6.95 | 42.58 | 646.98 | 0.88 | -28.46 | 1566.67 | 0.42 | -82.43 | 195.45 | 0.54 | 8.0 | 5.88 | 0.02 | 0.0 | 0.0 | 316.33 | 128.41 | -90.99 |
| 23Q3 (19) | 4.03 | 89.2 | 84.86 | -1.09 | -179.49 | -53.52 | -1.34 | -737.5 | 48.26 | 0.28 | -31.71 | 40.0 | 2.94 | 68.97 | 100.0 | 0.77 | 220.83 | 185.19 | 0.49 | 281.48 | 204.26 | 4.87 | 123.16 | 167.86 | 1.23 | 524.14 | 846.15 | 2.39 | 298.33 | 40.59 | 0.5 | -5.66 | 2.04 | 0.02 | 0.0 | 0.0 | 138.49 | -25.23 | 40.39 |
| 23Q2 (18) | 2.13 | 302.86 | 573.33 | -0.39 | -290.0 | -178.57 | -0.16 | -166.67 | -188.89 | 0.41 | 41.38 | 583.33 | 1.74 | 251.3 | 394.92 | 0.24 | -27.27 | 284.62 | -0.27 | 32.5 | 0.0 | 2.18 | -38.52 | 346.77 | -0.29 | 50.85 | -1066.67 | 0.6 | 189.55 | 93.55 | 0.53 | 0.0 | 1.92 | 0.02 | 0.0 | 0.0 | 185.22 | 0 | 449.86 |
| 23Q1 (17) | -1.05 | -133.23 | 42.62 | -0.1 | -11.11 | -101.9 | -0.06 | -131.58 | -119.35 | 0.29 | -42.0 | 167.44 | -1.15 | -137.46 | -133.53 | 0.33 | 175.0 | -10.81 | -0.4 | -463.64 | -310.53 | 3.55 | 281.86 | 0.13 | -0.59 | -883.33 | -78.79 | -0.67 | -52.27 | -204.55 | 0.53 | 3.92 | -1.85 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (16) | 3.16 | 44.95 | 772.34 | -0.09 | 87.32 | -107.14 | 0.19 | 107.34 | 113.48 | 0.5 | 150.0 | 127.27 | 3.07 | 108.84 | 288.61 | 0.12 | -55.56 | -62.5 | 0.11 | 123.4 | 173.33 | 0.93 | -48.87 | -64.97 | -0.06 | -146.15 | -200.0 | -0.44 | -125.88 | -300.0 | 0.51 | 4.08 | 2.0 | 0.02 | 0.0 | 0.0 | 3511.11 | 3459.43 | 3162.88 |
| 22Q3 (15) | 2.18 | 584.44 | 214.14 | -0.71 | -407.14 | 34.26 | -2.59 | -1538.89 | 78.07 | 0.2 | 233.33 | 148.78 | 1.47 | 349.15 | 149.16 | 0.27 | 307.69 | -44.9 | -0.47 | -74.07 | -840.0 | 1.82 | 305.59 | -60.83 | 0.13 | 333.33 | 0.0 | 1.7 | 448.39 | 608.33 | 0.49 | -5.77 | -10.91 | 0.02 | 0.0 | 100.0 | 98.64 | 286.32 | 141.32 |
| 22Q2 (14) | -0.45 | 75.41 | 58.33 | -0.14 | -102.66 | -100.94 | 0.18 | -41.94 | 157.14 | 0.06 | 113.95 | 127.27 | -0.59 | -117.2 | -104.28 | -0.13 | -135.14 | -152.0 | -0.27 | -242.11 | -775.0 | -0.88 | -124.95 | -124.78 | 0.03 | 109.09 | 101.3 | 0.31 | 240.91 | -96.08 | 0.52 | -3.7 | 6.12 | 0.02 | 0.0 | 0.0 | -52.94 | 90.16 | -312.75 |
| 22Q1 (13) | -1.83 | -289.36 | 34.64 | 5.26 | 317.46 | 378.18 | 0.31 | 121.99 | -40.38 | -0.43 | -295.45 | -490.91 | 3.43 | 334.18 | 301.76 | 0.37 | 15.62 | 5.71 | 0.19 | 226.67 | 416.67 | 3.55 | 33.58 | -37.56 | -0.33 | -650.0 | 72.03 | -0.22 | -100.0 | 81.67 | 0.54 | 8.0 | -1.82 | 0.02 | 0.0 | 100.0 | -538.24 | -369.52 | 0 |
| 21Q4 (12) | -0.47 | 75.39 | -187.04 | 1.26 | 216.67 | 2620.0 | -1.41 | 88.06 | -235.71 | 0.22 | 153.66 | 246.67 | 0.79 | 126.42 | 61.22 | 0.32 | -34.69 | -61.45 | -0.15 | -200.0 | -600.0 | 2.66 | -42.82 | -69.51 | 0.06 | -53.85 | 105.77 | -0.11 | -145.83 | 81.36 | 0.5 | -9.09 | -15.25 | 0.02 | 100.0 | 100.0 | -114.63 | 51.99 | -102.12 |
| 21Q3 (11) | -1.91 | -76.85 | -782.14 | -1.08 | -107.27 | -980.0 | -11.81 | -16971.43 | -2412.77 | -0.41 | -86.36 | 43.84 | -2.99 | -121.71 | -1761.11 | 0.49 | 96.0 | 63.33 | -0.05 | -225.0 | -150.0 | 4.64 | 30.05 | 53.89 | 0.13 | 105.63 | 108.33 | 0.24 | -96.97 | 126.09 | 0.55 | 12.24 | -14.06 | 0.01 | -50.0 | -50.0 | -238.75 | -1761.37 | 0 |
| 21Q2 (10) | -1.08 | 61.43 | -369.57 | 14.85 | 1250.0 | 3553.49 | 0.07 | -86.54 | -90.0 | -0.22 | -300.0 | 66.15 | 13.77 | 910.0 | 2186.36 | 0.25 | -28.57 | -50.0 | 0.04 | 166.67 | 300.0 | 3.57 | -37.14 | -45.79 | -2.31 | -95.76 | -60.42 | 7.91 | 759.17 | 770.34 | 0.49 | -10.91 | -15.52 | 0.02 | 100.0 | 0.0 | -12.83 | 0 | 0 |
| 21Q1 (9) | -2.8 | -618.52 | 14.37 | 1.1 | 2300.0 | 492.86 | 0.52 | 223.81 | -73.2 | 0.11 | 173.33 | -82.54 | -1.7 | -446.94 | 52.11 | 0.35 | -57.83 | 94.44 | -0.06 | -300.0 | 60.0 | 5.68 | -34.76 | 132.32 | -1.18 | -13.46 | 44.34 | -1.2 | -103.39 | 37.17 | 0.55 | -6.78 | -3.51 | 0.01 | 0.0 | -50.0 | 0.00 | -100.0 | 0 |
| 20Q4 (8) | 0.54 | 92.86 | -60.58 | -0.05 | 50.0 | 54.55 | -0.42 | 10.64 | -118.75 | -0.15 | 79.45 | -157.69 | 0.49 | 172.22 | -61.11 | 0.83 | 176.67 | 76.6 | 0.03 | -70.0 | 250.0 | 8.71 | 188.57 | 125.15 | -1.04 | 33.33 | 25.18 | -0.59 | 35.87 | 72.94 | 0.59 | -7.81 | 7.27 | 0.01 | -50.0 | -50.0 | 5400.00 | 0 | 0 |
| 20Q3 (7) | 0.28 | 221.74 | -92.8 | -0.1 | 76.74 | -66.67 | -0.47 | -167.14 | -126.26 | -0.73 | -12.31 | -92.11 | 0.18 | 127.27 | -95.3 | 0.3 | -40.0 | 7.14 | 0.1 | 900.0 | 42.86 | 3.02 | -54.19 | 45.62 | -1.56 | -8.33 | 8.24 | -0.92 | 22.03 | -35.29 | 0.64 | 10.34 | 6.67 | 0.02 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.23 | 92.97 | -151.11 | -0.43 | -53.57 | -157.33 | 0.7 | -63.92 | 11.11 | -0.65 | -203.17 | -1028.57 | -0.66 | 81.41 | -155.0 | 0.5 | 177.78 | 284.62 | 0.01 | 106.67 | 125.0 | 6.59 | 169.36 | 954.02 | -1.44 | 32.08 | -747.06 | -1.18 | 38.22 | -637.5 | 0.58 | 1.75 | -7.94 | 0.02 | 0.0 | -60.0 | 0.00 | 0 | -100.0 |
| 20Q1 (5) | -3.27 | -338.69 | -10800.0 | -0.28 | -154.55 | -212.0 | 1.94 | -13.39 | 823.81 | 0.63 | 142.31 | -70.56 | -3.55 | -381.75 | -1713.64 | 0.18 | -61.7 | -41.94 | -0.15 | -650.0 | -275.0 | 2.45 | -36.78 | 53.44 | -2.12 | -52.52 | -114.14 | -1.91 | 12.39 | -96.91 | 0.57 | 3.64 | -20.83 | 0.02 | 0.0 | -66.67 | 0.00 | 0 | 0 |
| 19Q4 (4) | 1.37 | -64.78 | 0.0 | -0.11 | -83.33 | 0.0 | 2.24 | 25.14 | 0.0 | 0.26 | 168.42 | 0.0 | 1.26 | -67.1 | 0.0 | 0.47 | 67.86 | 0.0 | -0.02 | -128.57 | 0.0 | 3.87 | 86.65 | 0.0 | -1.39 | 18.24 | 0.0 | -2.18 | -220.59 | 0.0 | 0.55 | -8.33 | 0.0 | 0.02 | -50.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 3.89 | 764.44 | 0.0 | -0.06 | -108.0 | 0.0 | 1.79 | 184.13 | 0.0 | -0.38 | -642.86 | 0.0 | 3.83 | 219.17 | 0.0 | 0.28 | 115.38 | 0.0 | 0.07 | 275.0 | 0.0 | 2.07 | 231.61 | 0.0 | -1.7 | -900.0 | 0.0 | -0.68 | -325.0 | 0.0 | 0.6 | -4.76 | 0.0 | 0.04 | -20.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 0.45 | 1600.0 | 0.0 | 0.75 | 200.0 | 0.0 | 0.63 | 200.0 | 0.0 | 0.07 | -96.73 | 0.0 | 1.2 | 445.45 | 0.0 | 0.13 | -58.06 | 0.0 | -0.04 | 0.0 | 0.0 | 0.62 | -60.79 | 0.0 | -0.17 | 82.83 | 0.0 | -0.16 | 83.51 | 0.0 | 0.63 | -12.5 | 0.0 | 0.05 | -16.67 | 0.0 | 86.54 | 0 | 0.0 |
| 19Q1 (1) | -0.03 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 2.14 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 1.59 | 0.0 | 0.0 | -0.99 | 0.0 | 0.0 | -0.97 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
