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) | 8.13 | 0 | 1.39 | 0 | -4.11 | 0 | 0.13 | 0 | 9.52 | 0 | 0.19 | -44.12 | 0 | 0 | 0.66 | -44.08 | 0.42 | -82.72 | 2.09 | 42.18 | 0.71 | 4.41 | 1.13 | 140.43 | 206.87 | 0 |
| 2022 (9) | -2.85 | 0 | -5.63 | 0 | 4.48 | 0 | -0.97 | 0 | -8.48 | 0 | 0.34 | -55.84 | 0 | 0 | 1.18 | -44.93 | 2.43 | -47.17 | 1.47 | -80.43 | 0.68 | 15.25 | 0.47 | 42.42 | -108.78 | 0 |
| 2021 (8) | 1.96 | 0 | 3.66 | 0 | -2.66 | 0 | 0.31 | -36.73 | 5.62 | 0 | 0.77 | 13.24 | 0 | 0 | 2.14 | -17.64 | 4.6 | 265.08 | 7.51 | 120.23 | 0.59 | 11.32 | 0.33 | -25.0 | 23.25 | 0 |
| 2020 (7) | -0.16 | 0 | -0.55 | 0 | -0.23 | 0 | 0.49 | 276.92 | -0.71 | 0 | 0.68 | -8.11 | 0 | 0 | 2.60 | -18.56 | 1.26 | 125.0 | 3.41 | 4.92 | 0.53 | 8.16 | 0.44 | 10.0 | -3.65 | 0 |
| 2019 (6) | 1.84 | -10.24 | 3.99 | 358.62 | -3.31 | 0 | 0.13 | 0 | 5.83 | 99.66 | 0.74 | 85.0 | 0 | 0 | 3.19 | 104.28 | 0.56 | -68.36 | 3.25 | 84.66 | 0.49 | 36.11 | 0.4 | 233.33 | 44.44 | -51.44 |
| 2018 (5) | 2.05 | 1608.33 | 0.87 | -71.1 | -6.84 | 0 | -0.37 | 0 | 2.92 | -6.71 | 0.4 | 37.93 | 0 | 0 | 1.56 | 28.09 | 1.77 | 48.74 | 1.76 | -21.78 | 0.36 | -5.26 | 0.12 | 50.0 | 91.52 | 1966.78 |
| 2017 (4) | 0.12 | -81.82 | 3.01 | 245.98 | 0.46 | 0 | 1.0 | 733.33 | 3.13 | 104.58 | 0.29 | -9.38 | 0 | 0 | 1.22 | -22.05 | 1.19 | 77.61 | 2.25 | 58.45 | 0.38 | -7.32 | 0.08 | 166.67 | 4.43 | -87.52 |
| 2016 (3) | 0.66 | 32.0 | 0.87 | 74.0 | -0.15 | 0 | 0.12 | 0 | 1.53 | 53.0 | 0.32 | 10.34 | 0 | 0 | 1.56 | -4.15 | 0.67 | 458.33 | 1.42 | 16.39 | 0.41 | 2.5 | 0.03 | -25.0 | 35.48 | 17.81 |
| 2015 (2) | 0.5 | 0 | 0.5 | -50.0 | -0.63 | 0 | -0.34 | 0 | 1.0 | 163.16 | 0.29 | -30.95 | 0 | 0 | 1.63 | -27.15 | 0.12 | 0 | 1.22 | -41.63 | 0.4 | 0.0 | 0.04 | 0.0 | 30.12 | 0 |
| 2014 (1) | -0.62 | 0 | 1.0 | -58.51 | -0.4 | 0 | 0.24 | 0 | 0.38 | -85.71 | 0.42 | 23.53 | 0 | 0 | 2.24 | 20.63 | -0.18 | 0 | 2.09 | 64.57 | 0.4 | -6.98 | 0.04 | 33.33 | -24.51 | 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) | 3.34 | 136.88 | 714.63 | -3.26 | -643.33 | -196.45 | -0.24 | 74.47 | 86.21 | 0.82 | 278.26 | 1271.43 | 0.08 | -96.02 | -97.89 | 0.04 | -50.0 | 100.0 | 0 | 0 | 0 | 0.50 | -48.24 | 69.02 | 0.64 | 276.47 | 420.0 | 0.19 | -76.54 | 90.0 | 0.18 | 0.0 | -5.26 | 0.29 | 7.41 | 11.54 | 506.06 | 352.22 | 578.86 |
| 23Q3 (19) | 1.41 | -24.6 | 307.35 | 0.6 | -64.29 | 112.82 | -0.94 | -113.64 | -115.49 | -0.46 | -58.62 | -35.29 | 2.01 | -43.38 | 137.5 | 0.08 | 100.0 | 0.0 | 0 | 0 | 0 | 0.97 | 72.51 | -26.28 | 0.17 | 88.89 | 1600.0 | 0.81 | 14.08 | 411.54 | 0.18 | 0.0 | 5.88 | 0.27 | -3.57 | 125.0 | 111.90 | -29.98 | 104.94 |
| 23Q2 (18) | 1.87 | 23.84 | 230.77 | 1.68 | -29.11 | 336.62 | -0.44 | 82.26 | -153.66 | -0.29 | -583.33 | -16.0 | 3.55 | -8.51 | 265.89 | 0.04 | 100.0 | -42.86 | 0 | 0 | 0 | 0.56 | 58.25 | -46.48 | 0.09 | 119.15 | -90.43 | 0.71 | 86.84 | 121.88 | 0.18 | 0.0 | 12.5 | 0.28 | 0.0 | 600.0 | 159.83 | -11.09 | 158.12 |
| 23Q1 (17) | 1.51 | 268.29 | 230.17 | 2.37 | -29.88 | 165.47 | -2.48 | -42.53 | -264.71 | 0.06 | 185.71 | 119.35 | 3.88 | 2.37 | 181.17 | 0.02 | 0.0 | -88.24 | 0 | 0 | 0 | 0.36 | 19.61 | -80.14 | -0.47 | -135.0 | -127.98 | 0.38 | 280.0 | -70.99 | 0.18 | -5.26 | 12.5 | 0.28 | 7.69 | 600.0 | 179.76 | 141.14 | 334.0 |
| 22Q4 (16) | 0.41 | 160.29 | -8.89 | 3.38 | 172.22 | -41.82 | -1.74 | -128.67 | -22.54 | -0.07 | 79.41 | 82.93 | 3.79 | 170.71 | -39.46 | 0.02 | -75.0 | -91.67 | 0 | 0 | 0 | 0.30 | -77.42 | -87.94 | -0.2 | -2100.0 | -110.99 | 0.1 | 138.46 | -94.59 | 0.19 | 11.76 | 26.67 | 0.26 | 116.67 | 333.33 | 74.55 | 103.29 | 241.25 |
| 22Q3 (15) | -0.68 | 52.45 | -3300.0 | -4.68 | -559.15 | -1095.74 | 6.07 | 640.24 | 2629.17 | -0.34 | -36.0 | -225.93 | -5.36 | -150.47 | -1291.11 | 0.08 | 14.29 | -46.67 | 0 | 0 | 0 | 1.32 | 25.22 | -14.19 | 0.01 | -98.94 | -99.31 | -0.26 | -181.25 | -114.53 | 0.17 | 6.25 | 13.33 | 0.12 | 200.0 | 33.33 | -2266.67 | -724.24 | -229966.67 |
| 22Q2 (14) | -1.43 | -23.28 | -330.65 | -0.71 | 80.39 | 41.32 | 0.82 | 220.59 | 485.71 | -0.25 | 19.35 | -160.98 | -2.14 | 55.23 | -262.71 | 0.07 | -58.82 | -63.16 | 0 | 0 | 0 | 1.05 | -41.27 | -49.84 | 0.94 | -44.05 | -18.26 | 0.32 | -75.57 | -84.16 | 0.16 | 0.0 | 6.67 | 0.04 | 0.0 | -55.56 | -275.00 | -257.97 | -1102.42 |
| 22Q1 (13) | -1.16 | -357.78 | -226.09 | -3.62 | -162.31 | -154.93 | -0.68 | 52.11 | 40.35 | -0.31 | 24.39 | -1650.0 | -4.78 | -176.36 | -856.0 | 0.17 | -29.17 | -5.56 | 0 | 0 | 0 | 1.80 | -27.37 | -24.9 | 1.68 | -7.69 | 740.0 | 1.31 | -29.19 | -29.57 | 0.16 | 6.67 | 14.29 | 0.04 | -33.33 | -60.0 | -76.82 | -451.67 | -275.35 |
| 21Q4 (12) | 0.45 | 2350.0 | -63.71 | 5.81 | 1136.17 | 99.66 | -1.42 | -491.67 | 53.75 | -0.41 | -251.85 | -177.36 | 6.26 | 1291.11 | 50.84 | 0.24 | 60.0 | 140.0 | 0 | 0 | 0 | 2.47 | 60.66 | 87.35 | 1.82 | 26.39 | 435.29 | 1.85 | 3.35 | 10.78 | 0.15 | 0.0 | 15.38 | 0.06 | -33.33 | -40.0 | 21.84 | 2317.23 | -66.53 |
| 21Q3 (11) | -0.02 | -103.23 | 98.02 | 0.47 | 138.84 | 280.77 | -0.24 | -271.43 | -134.29 | 0.27 | -34.15 | 58.82 | 0.45 | 176.27 | 135.43 | 0.15 | -21.05 | -25.0 | 0 | 0 | 0 | 1.54 | -26.8 | -44.62 | 1.44 | 25.22 | 350.0 | 1.79 | -11.39 | 19.33 | 0.15 | 0.0 | 7.14 | 0.09 | 0.0 | -18.18 | -0.99 | -103.59 | 98.29 |
| 21Q2 (10) | 0.62 | -32.61 | 216.98 | -1.21 | 14.79 | -3125.0 | 0.14 | 112.28 | -76.67 | 0.41 | 1950.0 | 341.18 | -0.59 | -18.0 | -20.41 | 0.19 | 5.56 | 5.56 | 0 | 0 | 0 | 2.10 | -12.08 | -22.12 | 1.15 | 475.0 | 134.69 | 2.02 | 8.6 | 31.17 | 0.15 | 7.14 | 15.38 | 0.09 | -10.0 | -30.77 | 27.43 | -37.38 | 193.17 |
| 21Q1 (9) | 0.92 | -25.81 | 557.14 | -1.42 | -148.8 | 56.17 | -1.14 | 62.87 | -174.03 | 0.02 | -96.23 | 150.0 | -0.5 | -112.05 | 83.87 | 0.18 | 80.0 | -10.0 | 0 | 0 | 0 | 2.39 | 81.2 | -43.23 | 0.2 | -41.18 | 66.67 | 1.86 | 11.38 | 243.08 | 0.14 | 7.69 | 7.69 | 0.1 | 0.0 | 0.0 | 43.81 | -32.87 | 0 |
| 20Q4 (8) | 1.24 | 222.77 | 186.11 | 2.91 | 1219.23 | -24.61 | -3.07 | -538.57 | -958.62 | 0.53 | 211.76 | 39.47 | 4.15 | 426.77 | 71.49 | 0.1 | -50.0 | -28.57 | 0 | 0 | 0 | 1.32 | -52.51 | -43.46 | 0.34 | 6.25 | 1600.0 | 1.67 | 11.33 | 108.75 | 0.13 | -7.14 | 8.33 | 0.1 | -9.09 | -44.44 | 65.26 | 213.08 | 149.85 |
| 20Q3 (7) | -1.01 | -90.57 | -160.84 | -0.26 | -750.0 | -127.66 | 0.7 | 16.67 | 122.88 | 0.17 | 200.0 | 254.55 | -1.27 | -159.18 | -148.85 | 0.2 | 11.11 | 300.0 | 0 | 0 | 0 | 2.78 | 2.93 | 252.78 | 0.32 | -34.69 | 77.78 | 1.5 | -2.6 | 66.67 | 0.14 | 7.69 | 16.67 | 0.11 | -15.38 | 10.0 | -57.71 | -96.01 | -138.94 |
| 20Q2 (6) | -0.53 | -478.57 | -208.16 | 0.04 | 101.23 | 101.36 | 0.6 | -61.04 | -62.03 | -0.17 | -325.0 | -183.33 | -0.49 | 84.19 | 80.0 | 0.18 | -10.0 | 125.0 | 0 | 0 | 0 | 2.70 | -35.91 | 98.01 | 0.49 | 308.33 | 44.12 | 1.54 | 218.46 | 242.22 | 0.13 | 0.0 | 8.33 | 0.13 | 30.0 | 116.67 | -29.44 | 0 | -137.86 |
| 20Q1 (5) | 0.14 | 109.72 | -87.5 | -3.24 | -183.94 | -252.11 | 1.54 | 631.03 | 200.0 | -0.04 | -110.53 | -123.53 | -3.1 | -228.1 | -195.38 | 0.2 | 42.86 | -57.45 | 0 | 0 | 0 | 4.21 | 80.45 | -55.21 | 0.12 | 500.0 | 500.0 | -1.3 | -262.5 | -218.18 | 0.13 | 8.33 | 8.33 | 0.1 | -44.44 | 66.67 | 0.00 | 100.0 | -100.0 |
| 19Q4 (4) | -1.44 | -186.75 | 0.0 | 3.86 | 310.64 | 0.0 | -0.29 | 90.52 | 0.0 | 0.38 | 445.45 | 0.0 | 2.42 | -6.92 | 0.0 | 0.14 | 180.0 | 0.0 | 0 | 0 | 0.0 | 2.33 | 196.33 | 0.0 | 0.02 | -88.89 | 0.0 | 0.8 | -11.11 | 0.0 | 0.12 | 0.0 | 0.0 | 0.18 | 80.0 | 0.0 | -130.91 | -188.32 | 0.0 |
| 19Q3 (3) | 1.66 | 238.78 | 0.0 | 0.94 | 131.97 | 0.0 | -3.06 | -293.67 | 0.0 | -0.11 | -83.33 | 0.0 | 2.6 | 206.12 | 0.0 | 0.05 | -37.5 | 0.0 | 0 | 0 | 0.0 | 0.79 | -42.22 | 0.0 | 0.18 | -47.06 | 0.0 | 0.9 | 100.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.1 | 66.67 | 0.0 | 148.21 | 90.56 | 0.0 |
| 19Q2 (2) | 0.49 | -56.25 | 0.0 | -2.94 | -238.03 | 0.0 | 1.58 | 202.6 | 0.0 | -0.06 | -135.29 | 0.0 | -2.45 | -175.38 | 0.0 | 0.08 | -82.98 | 0.0 | 0 | 0 | 0.0 | 1.36 | -85.5 | 0.0 | 0.34 | 1600.0 | 0.0 | 0.45 | -59.09 | 0.0 | 0.12 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 77.78 | -11.11 | 0.0 |
| 19Q1 (1) | 1.12 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | -1.54 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 3.25 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.40 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 87.50 | 0.0 | 0.0 |
