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) | 5.01 | -39.86 | -0.59 | 0 | -8.42 | 0 | 0.75 | 0 | 4.42 | -42.22 | 0.71 | -82.12 | -0.19 | 0 | 0.75 | -76.57 | 2.58 | -67.63 | 0.05 | -98.96 | 2.56 | 5.35 | 0.38 | 22.58 | 167.56 | 52.07 |
| 2022 (9) | 8.33 | 0 | -0.68 | 0 | -13.1 | 0 | -0.6 | 0 | 7.65 | 0 | 3.97 | 121.79 | 0.52 | 0 | 3.22 | 74.33 | 7.97 | 169.26 | 4.82 | 569.44 | 2.43 | -4.33 | 0.31 | 6.9 | 110.19 | 0 |
| 2021 (8) | -2.65 | 0 | -5.31 | 0 | -3.42 | 0 | -0.09 | 0 | -7.96 | 0 | 1.79 | -83.36 | -0.08 | 0 | 1.85 | -82.34 | 2.96 | -33.78 | 0.72 | -74.29 | 2.54 | 2.42 | 0.29 | -9.38 | -74.65 | 0 |
| 2020 (7) | -4.53 | 0 | -9.77 | 0 | 7.66 | -29.01 | 0.02 | 0.0 | -14.3 | 0 | 10.76 | 215.54 | 0.01 | 0 | 10.47 | 217.02 | 4.47 | -7.07 | 2.8 | 27.27 | 2.48 | 11.21 | 0.32 | -3.03 | -80.89 | 0 |
| 2019 (6) | 17.0 | 0 | -3.91 | 0 | 10.79 | 2739.47 | 0.02 | -75.0 | 13.09 | 0 | 3.41 | 380.28 | -1.33 | 0 | 3.30 | 367.82 | 4.81 | 32.87 | 2.2 | 14.58 | 2.23 | 33.53 | 0.33 | 26.92 | 357.14 | 0 |
| 2018 (5) | -9.65 | 0 | -1.0 | 0 | 0.38 | 0 | 0.08 | 0 | -10.65 | 0 | 0.71 | -46.62 | -0.04 | 0 | 0.71 | -54.63 | 3.62 | -35.47 | 1.92 | -41.28 | 1.67 | -2.91 | 0.26 | 52.94 | -250.65 | 0 |
| 2017 (4) | 11.0 | 433.98 | -0.42 | 0 | -3.95 | 0 | -0.06 | 0 | 10.58 | 0 | 1.33 | -68.63 | 0.1 | 400.0 | 1.56 | -67.84 | 5.61 | -25.6 | 3.27 | -27.17 | 1.72 | 15.44 | 0.17 | 21.43 | 213.18 | 533.33 |
| 2016 (3) | 2.06 | -84.95 | -3.77 | 0 | 3.57 | 0 | -0.08 | 0 | -1.71 | 0 | 4.24 | 337.11 | 0.02 | 0 | 4.84 | 302.2 | 7.54 | 81.25 | 4.49 | 101.35 | 1.49 | 10.37 | 0.14 | 16.67 | 33.66 | -90.9 |
| 2015 (2) | 13.69 | 1255.45 | -1.17 | 0 | -9.55 | 0 | 0.04 | -33.33 | 12.52 | 2880.95 | 0.97 | 6.59 | -0.1 | 0 | 1.20 | -19.05 | 4.16 | 60.62 | 2.23 | 49.66 | 1.35 | 6.3 | 0.12 | -36.84 | 370.00 | 980.69 |
| 2014 (1) | 1.01 | 0 | -0.59 | 0 | 3.13 | -53.83 | 0.06 | 0 | 0.42 | 0 | 0.91 | -50.0 | -0.02 | 0 | 1.49 | -44.13 | 2.59 | 20.47 | 1.49 | 98.67 | 1.27 | 14.41 | 0.19 | -20.83 | 34.24 | 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) | 0.93 | -89.75 | -93.1 | -0.48 | -1700.0 | 9.43 | -4.52 | 69.79 | 55.69 | 0.57 | 280.0 | 195.0 | 0.45 | -95.05 | -96.53 | 0.03 | -86.36 | -94.23 | -0.09 | -800.0 | -122.5 | 0.14 | -90.25 | -90.4 | 1.04 | 1833.33 | -53.78 | -0.33 | -22.22 | -125.0 | 0.64 | -3.03 | -1.54 | 0.1 | 0.0 | 25.0 | 226.83 | -87.75 | -65.5 |
| 23Q3 (19) | 9.07 | 401.33 | 365.13 | 0.03 | -98.63 | 111.11 | -14.96 | -304.65 | -70.39 | 0.15 | 141.67 | 150.0 | 9.1 | 1209.76 | 441.67 | 0.22 | -24.14 | -70.67 | -0.01 | 94.44 | 80.0 | 1.39 | 34.81 | -41.24 | -0.06 | -110.17 | -103.47 | -0.27 | -175.0 | -125.0 | 0.66 | 3.12 | 4.76 | 0.1 | 11.11 | 25.0 | 1851.02 | 770.3 | 1599.14 |
| 23Q2 (18) | -3.01 | -52.79 | -22.86 | 2.19 | 193.99 | -30.03 | 7.31 | 94.93 | 105.34 | -0.36 | -192.31 | -460.0 | -0.82 | 80.93 | -220.59 | 0.29 | 81.25 | 383.33 | -0.18 | -280.0 | -169.23 | 1.03 | 81.57 | 423.98 | 0.59 | -41.58 | -75.92 | 0.36 | 24.14 | -78.7 | 0.64 | 1.59 | 6.67 | 0.09 | 0.0 | 0.0 | -276.15 | -41.58 | -168.26 |
| 23Q1 (17) | -1.97 | -114.61 | 57.63 | -2.33 | -339.62 | 22.33 | 3.75 | 136.76 | 60.94 | 0.39 | 165.0 | 343.75 | -4.3 | -133.2 | 43.79 | 0.16 | -69.23 | -93.94 | 0.1 | -75.0 | 211.11 | 0.57 | -59.77 | -94.74 | 1.01 | -55.11 | -34.42 | 0.29 | -78.03 | -60.81 | 0.63 | -3.08 | 12.5 | 0.09 | 12.5 | 50.0 | -195.05 | -129.66 | 42.95 |
| 22Q4 (16) | 13.48 | 591.28 | 172.32 | -0.53 | -96.3 | -431.25 | -10.2 | -16.17 | -333.41 | -0.6 | -1100.0 | -6100.0 | 12.95 | 670.83 | 153.42 | 0.52 | -30.67 | 160.0 | 0.4 | 900.0 | 900.0 | 1.41 | -40.33 | 66.82 | 2.25 | 30.06 | 108.33 | 1.32 | 22.22 | 528.57 | 0.65 | 3.17 | 12.07 | 0.08 | 0.0 | 33.33 | 657.56 | 503.61 | 12.91 |
| 22Q3 (15) | 1.95 | 179.59 | 128.47 | -0.27 | -108.63 | -106.37 | -8.78 | -346.63 | -12.42 | 0.06 | -40.0 | 700.0 | 1.68 | 147.06 | 164.37 | 0.75 | 1150.0 | 275.0 | -0.05 | -119.23 | -25.0 | 2.37 | 1102.18 | 157.15 | 1.73 | -29.39 | 118.99 | 1.08 | -36.09 | 260.0 | 0.63 | 5.0 | 6.78 | 0.08 | -11.11 | 14.29 | 108.94 | 205.83 | 115.27 |
| 22Q2 (14) | -2.45 | 47.31 | -151.8 | 3.13 | 204.33 | 134.86 | 3.56 | 52.79 | 409.57 | 0.1 | 162.5 | 176.92 | 0.68 | 108.89 | 116.0 | 0.06 | -97.73 | -91.04 | 0.26 | 388.89 | 1200.0 | 0.20 | -98.18 | -93.13 | 2.45 | 59.09 | 265.67 | 1.69 | 128.38 | 745.0 | 0.6 | 7.14 | -1.64 | 0.09 | 50.0 | 0.0 | -102.94 | 69.89 | -119.59 |
| 22Q1 (13) | -4.65 | -193.94 | 15.15 | -3.0 | -1975.0 | -310.96 | 2.33 | -46.68 | 99.15 | -0.16 | -1700.0 | -500.0 | -7.65 | -249.71 | -23.19 | 2.64 | 1220.0 | 261.64 | -0.09 | -80.0 | -350.0 | 10.82 | 1176.16 | 318.14 | 1.54 | 42.59 | 266.67 | 0.74 | 252.38 | 7300.0 | 0.56 | -3.45 | -27.27 | 0.06 | 0.0 | -33.33 | -341.91 | -158.71 | 45.72 |
| 21Q4 (12) | 4.95 | 172.26 | 1446.88 | 0.16 | -96.23 | -76.81 | 4.37 | 155.95 | 506.94 | 0.01 | 200.0 | -66.67 | 5.11 | 295.79 | 405.94 | 0.2 | 0.0 | -89.19 | -0.05 | -25.0 | 0 | 0.85 | -8.02 | -84.98 | 1.08 | 36.71 | -29.87 | 0.21 | -30.0 | -80.19 | 0.58 | -1.69 | -18.31 | 0.06 | -14.29 | -25.0 | 582.35 | 181.61 | 3266.73 |
| 21Q3 (11) | -6.85 | -244.82 | -286.65 | 4.24 | 147.22 | 390.41 | -7.81 | -579.13 | -1797.83 | -0.01 | 92.31 | -120.0 | -2.61 | 38.59 | -218.1 | 0.2 | -70.15 | -86.93 | -0.04 | -300.0 | -233.33 | 0.92 | -67.86 | -81.87 | 0.79 | 17.91 | -33.05 | 0.3 | 50.0 | -67.39 | 0.59 | -3.28 | -9.23 | 0.07 | -22.22 | -12.5 | -713.54 | -235.77 | -420.8 |
| 21Q2 (10) | 4.73 | 186.31 | 183.72 | -8.98 | -1130.14 | -60.64 | -1.15 | -198.29 | -117.72 | -0.13 | -425.0 | -1400.0 | -4.25 | 31.56 | 62.19 | 0.67 | -8.22 | -83.04 | 0.02 | 200.0 | 200.0 | 2.87 | 10.84 | -81.53 | 0.67 | 59.52 | -50.74 | 0.2 | 1900.0 | -82.3 | 0.61 | -20.78 | 10.91 | 0.09 | 0.0 | 12.5 | 525.56 | 183.44 | 263.71 |
| 21Q1 (9) | -5.48 | -1812.5 | -90.94 | -0.73 | -205.8 | 78.53 | 1.17 | 62.5 | 11800.0 | 0.04 | 33.33 | 157.14 | -6.21 | -714.85 | 0.96 | 0.73 | -60.54 | -78.65 | -0.02 | 0 | 0 | 2.59 | -54.17 | -89.02 | 0.42 | -72.73 | 10.53 | 0.01 | -99.06 | 103.23 | 0.77 | 8.45 | 37.5 | 0.09 | 12.5 | 12.5 | -629.89 | -3741.52 | 27.57 |
| 20Q4 (8) | 0.32 | -91.28 | -96.45 | 0.69 | 147.26 | 126.44 | 0.72 | 56.52 | -96.51 | 0.03 | -40.0 | -25.0 | 1.01 | -54.3 | -84.24 | 1.85 | 20.92 | -21.94 | 0 | -100.0 | 100.0 | 5.65 | 11.09 | -41.06 | 1.54 | 30.51 | 19.38 | 1.06 | 15.22 | 47.22 | 0.71 | 9.23 | 24.56 | 0.08 | 0.0 | -11.11 | 17.30 | -92.22 | -97.35 |
| 20Q3 (7) | 3.67 | 164.96 | -61.81 | -1.46 | 73.88 | -1985.71 | 0.46 | -92.91 | 105.34 | 0.05 | 400.0 | 0 | 2.21 | 119.66 | -76.83 | 1.53 | -61.27 | 101.32 | 0.03 | 250.0 | -85.71 | 5.08 | -67.26 | 63.92 | 1.18 | -13.24 | -13.24 | 0.92 | -18.58 | 41.54 | 0.65 | 18.18 | 16.07 | 0.08 | 0.0 | -11.11 | 222.42 | 169.29 | -69.91 |
| 20Q2 (6) | -5.65 | -96.86 | -230.79 | -5.59 | -64.41 | -432.38 | 6.49 | 65000.0 | 3145.0 | 0.01 | 114.29 | 0.0 | -11.24 | -79.27 | -443.73 | 3.95 | 15.5 | 3191.67 | -0.02 | 0 | 98.46 | 15.53 | -34.1 | 3545.04 | 1.36 | 257.89 | -19.05 | 1.13 | 464.52 | 68.66 | 0.55 | -1.79 | -1.79 | 0.08 | 0.0 | -11.11 | -321.02 | 63.09 | -198.09 |
| 20Q1 (5) | -2.87 | -131.82 | 51.76 | -3.4 | -30.27 | -1788.89 | -0.01 | -100.05 | 99.31 | -0.07 | -275.0 | -133.33 | -6.27 | -197.82 | -2.28 | 3.42 | 44.3 | 1911.76 | 0 | 100.0 | 100.0 | 23.57 | 145.94 | 3486.79 | 0.38 | -70.54 | -20.83 | -0.31 | -143.06 | -293.75 | 0.56 | -1.75 | 1.82 | 0.08 | -11.11 | 0.0 | -869.70 | -233.06 | -15.47 |
| 19Q4 (4) | 9.02 | -6.14 | 0.0 | -2.61 | -3628.57 | 0.0 | 20.65 | 339.84 | 0.0 | 0.04 | 0 | 0.0 | 6.41 | -32.81 | 0.0 | 2.37 | 211.84 | 0.0 | -0.03 | -114.29 | 0.0 | 9.58 | 208.94 | 0.0 | 1.29 | -5.15 | 0.0 | 0.72 | 10.77 | 0.0 | 0.57 | 1.79 | 0.0 | 0.09 | 0.0 | 0.0 | 653.62 | -11.58 | 0.0 |
| 19Q3 (3) | 9.61 | 122.45 | 0.0 | -0.07 | 93.33 | 0.0 | -8.61 | -4405.0 | 0.0 | 0 | -100.0 | 0.0 | 9.54 | 191.74 | 0.0 | 0.76 | 533.33 | 0.0 | 0.21 | 116.15 | 0.0 | 3.10 | 627.95 | 0.0 | 1.36 | -19.05 | 0.0 | 0.65 | -2.99 | 0.0 | 0.56 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 739.23 | 125.88 | 0.0 |
| 19Q2 (2) | 4.32 | 172.61 | 0.0 | -1.05 | -483.33 | 0.0 | 0.2 | 113.79 | 0.0 | 0.01 | 133.33 | 0.0 | 3.27 | 153.34 | 0.0 | 0.12 | -29.41 | 0.0 | -1.3 | -519.05 | 0.0 | 0.43 | -35.15 | 0.0 | 1.68 | 250.0 | 0.0 | 0.67 | 318.75 | 0.0 | 0.56 | 1.82 | 0.0 | 0.09 | 12.5 | 0.0 | 327.27 | 143.45 | 0.0 |
| 19Q1 (1) | -5.95 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -1.45 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -6.13 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -753.16 | 0.0 | 0.0 |
