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) | 6.72 | 0 | -3.47 | 0 | 4.55 | 58.54 | -0.89 | 0 | 3.25 | 0 | 0.04 | 100.0 | 0.2 | 0 | 0.16 | -56.29 | 3.46 | 0 | 4.26 | 202.13 | 0.35 | 6.06 | 0.05 | 66.67 | 144.21 | 0 |
| 2022 (9) | -8.26 | 0 | 1.67 | 0 | 2.87 | 0 | -6.07 | 0 | -6.59 | 0 | 0.02 | -33.33 | -0.19 | 0 | 0.37 | 86.23 | -0.09 | 0 | 1.41 | -70.62 | 0.33 | 3.12 | 0.03 | 0.0 | -466.67 | 0 |
| 2021 (8) | 0.31 | 0 | -6.25 | 0 | -0.87 | 0 | -1.76 | 0 | -5.94 | 0 | 0.03 | -99.38 | 0 | 0 | 0.20 | -97.86 | 3.35 | 583.67 | 4.8 | 211.69 | 0.32 | -86.21 | 0.03 | 50.0 | 6.02 | 0 |
| 2020 (7) | -4.37 | 0 | -2.11 | 0 | 1.9 | -95.74 | 0.54 | 14.89 | -6.48 | 0 | 4.86 | 73.57 | 0 | 0 | 9.16 | 61.47 | 0.49 | 600.0 | 1.54 | -17.2 | 2.32 | 4.5 | 0.02 | -77.78 | -112.63 | 0 |
| 2019 (6) | -41.62 | 0 | -2.36 | 0 | 44.58 | 0 | 0.47 | 113.64 | -43.98 | 0 | 2.8 | 4.48 | -0.14 | 0 | 5.67 | 29.68 | 0.07 | -99.18 | 1.86 | -77.43 | 2.22 | 534.29 | 0.09 | 50.0 | -998.08 | 0 |
| 2018 (5) | 25.23 | 0 | -10.21 | 0 | -2.73 | 0 | 0.22 | -80.36 | 15.02 | 0 | 2.68 | 737.5 | -0.2 | 0 | 4.37 | 162.68 | 8.51 | 0 | 8.24 | 0 | 0.35 | 59.09 | 0.06 | -14.29 | 291.68 | 0 |
| 2017 (4) | -4.92 | 0 | -3.96 | 0 | 8.97 | 179.44 | 1.12 | 0 | -8.88 | 0 | 0.32 | -21.95 | -1.03 | 0 | 1.66 | -21.99 | -1.31 | 0 | -0.85 | 0 | 0.22 | 0.0 | 0.07 | 75.0 | 0.00 | 0 |
| 2016 (3) | -2.19 | 0 | -0.7 | 0 | 3.21 | 92.22 | -0.06 | 0 | -2.89 | 0 | 0.41 | 78.26 | -0.17 | 0 | 2.13 | 14.42 | -0.56 | 0 | 0.27 | -43.75 | 0.22 | 29.41 | 0.04 | 100.0 | -413.21 | 0 |
| 2015 (2) | 1.43 | 186.0 | -2.71 | 0 | 1.67 | -31.28 | 0.68 | 44.68 | -1.28 | 0 | 0.23 | 360.0 | -0.32 | 0 | 1.87 | 260.02 | 0.32 | -8.57 | 0.48 | -63.64 | 0.17 | 21.43 | 0.02 | 100.0 | 213.43 | 527.49 |
| 2014 (1) | 0.5 | 0 | -1.68 | 0 | 2.43 | -83.84 | 0.47 | 0 | -1.18 | 0 | 0.05 | -76.19 | -0.3 | 0 | 0.52 | -80.41 | 0.35 | 3400.0 | 1.32 | 20.0 | 0.14 | 16.67 | 0.01 | 0.0 | 34.01 | 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) | 4.87 | 181.17 | 246.25 | 0.73 | 292.11 | 711.11 | 0.63 | -45.22 | -73.97 | 0.94 | 168.61 | 178.99 | 5.6 | 187.77 | 272.84 | 0.02 | 0 | 100.0 | 0.4 | 200.0 | 310.53 | 0.16 | 0 | -94.74 | 2.38 | 1134.78 | 666.67 | 2.44 | 320.69 | 234.25 | 0.09 | 0.0 | 12.5 | 0.03 | 200.0 | 200.0 | 190.23 | 121.56 | 146.84 |
| 23Q3 (19) | -6.0 | -167.72 | -1.35 | -0.38 | 53.66 | -3700.0 | 1.15 | 120.8 | -52.48 | -1.37 | -336.21 | 43.15 | -6.38 | -179.35 | -7.59 | 0 | -100.0 | 0 | -0.4 | -107.31 | 0 | -0.00 | -100.0 | 0 | -0.23 | -114.65 | 14.81 | 0.58 | -70.26 | 300.0 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | -882.35 | -304.16 | 0 |
| 23Q2 (18) | 8.86 | 977.23 | 152.42 | -0.82 | 72.76 | -1540.0 | -5.53 | -166.63 | -207.22 | 0.58 | 155.77 | 151.79 | 8.04 | 300.0 | 132.37 | 0.01 | 0 | 0 | 5.47 | 203.8 | 0 | 0.08 | 0 | 0 | 1.57 | 703.85 | 72.53 | 1.95 | 374.65 | 167.12 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | 432.20 | 0 | 0.97 |
| 23Q1 (17) | -1.01 | 69.67 | 59.76 | -3.01 | -3444.44 | -282.42 | 8.3 | 242.98 | 4982.35 | -1.04 | 12.61 | 22.96 | -4.02 | -24.07 | -367.44 | 0 | -100.0 | 0 | -5.27 | -2673.68 | 0 | -0.00 | -100.0 | 0 | -0.26 | 38.1 | 16.13 | -0.71 | -197.26 | -395.83 | 0.09 | 12.5 | 12.5 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q4 (16) | -3.33 | 43.75 | -417.14 | 0.09 | 1000.0 | 1000.0 | 2.42 | 0.0 | 256.13 | -1.19 | 50.62 | -101.69 | -3.24 | 45.36 | -411.54 | 0.01 | 0 | 0.0 | -0.19 | 0 | 0 | 3.12 | 0 | 743.75 | -0.42 | -55.56 | -220.0 | 0.73 | 351.72 | -8.75 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -406.10 | 0 | -444.22 |
| 22Q3 (15) | -5.92 | -268.66 | -878.95 | -0.01 | 80.0 | 98.39 | 2.42 | 234.44 | 98.36 | -2.41 | -115.18 | -3542.86 | -5.93 | -271.39 | -4335.71 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.27 | -129.67 | -775.0 | -0.29 | -139.73 | -176.32 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q2 (14) | 3.51 | 239.84 | 265.57 | -0.05 | -103.03 | 97.76 | -1.8 | -958.82 | -445.45 | -1.12 | 17.04 | -343.48 | 3.46 | 502.33 | 179.54 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.91 | 393.55 | -65.4 | 0.73 | 204.17 | -77.74 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 428.05 | 156.28 | 780.44 |
| 22Q1 (13) | -2.51 | -339.05 | -504.84 | 1.65 | 16600.0 | 148.67 | -0.17 | 89.03 | 22.73 | -1.35 | -128.81 | 21.05 | -0.86 | -182.69 | 68.95 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.31 | -188.57 | -191.18 | 0.24 | -70.0 | -31.43 | 0.08 | 0.0 | -11.11 | 0.01 | 0.0 | 0.0 | -760.61 | -744.7 | -652.05 |
| 21Q4 (12) | 1.05 | 38.16 | -88.42 | -0.01 | 98.39 | 99.88 | -1.55 | -227.05 | 72.95 | -0.59 | -942.86 | -127.96 | 1.04 | 642.86 | 112.24 | 0.01 | -50.0 | -99.73 | 0 | 0 | -100.0 | 0.37 | -78.15 | -98.01 | 0.35 | 775.0 | -62.37 | 0.8 | 110.53 | -59.39 | 0.08 | 0.0 | -86.44 | 0.01 | 0.0 | 0.0 | 117.98 | -27.04 | -66.57 |
| 21Q3 (11) | 0.76 | 135.85 | -1.3 | -0.62 | 72.2 | -47.62 | 1.22 | 469.7 | 165.24 | 0.07 | -84.78 | 102.41 | 0.14 | 103.22 | -60.0 | 0.02 | 0 | -96.77 | 0 | 0 | 100.0 | 1.69 | 0 | -58.94 | 0.04 | -98.48 | -95.24 | 0.38 | -88.41 | -44.93 | 0.08 | 0.0 | -86.21 | 0.01 | 0.0 | 0 | 161.70 | 357.05 | 166.7 |
| 21Q2 (10) | -2.12 | -441.94 | 77.13 | -2.23 | 34.22 | -169.91 | -0.33 | -50.0 | -103.55 | 0.46 | 126.9 | 518.18 | -4.35 | -57.04 | 28.45 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | 2.63 | 673.53 | 596.23 | 3.28 | 837.14 | 720.0 | 0.08 | -11.11 | -86.21 | 0.01 | 0.0 | 0 | -62.91 | -145.66 | 93.35 |
| 21Q1 (9) | 0.62 | -93.16 | 112.55 | -3.39 | 60.49 | -191.37 | -0.22 | 96.16 | -204.76 | -1.71 | -181.04 | -217.93 | -2.77 | -665.31 | -125.2 | 0 | -100.0 | -100.0 | 0 | -100.0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.34 | -63.44 | 145.33 | 0.35 | -82.23 | 123.03 | 0.09 | -84.75 | -84.48 | 0.01 | 0.0 | 0.0 | 137.78 | -60.96 | 0 |
| 20Q4 (8) | 9.07 | 1077.92 | 132.34 | -8.58 | -1942.86 | -100.94 | -5.73 | -206.42 | -119.12 | 2.11 | 172.76 | -4.95 | 0.49 | 40.0 | 101.52 | 3.71 | 498.39 | 172.79 | 0.21 | 800.0 | -55.32 | 18.65 | 351.87 | 122.05 | 0.93 | 10.71 | 13.41 | 1.97 | 185.51 | 278.85 | 0.59 | 1.72 | -10.61 | 0.01 | 0 | -50.0 | 352.92 | 482.09 | 115.1 |
| 20Q3 (7) | 0.77 | 108.31 | 108.91 | -0.42 | -113.17 | -124.56 | -1.87 | -120.13 | -115.0 | -2.9 | -2536.36 | -111.68 | 0.35 | 105.76 | 105.05 | 0.62 | 77.14 | 21.57 | -0.03 | 40.0 | 84.21 | 4.13 | 13.57 | -13.48 | 0.84 | 258.49 | 278.72 | 0.69 | 72.5 | 302.94 | 0.58 | 0.0 | 5.45 | 0 | 0 | -100.0 | 60.63 | 106.41 | 101.61 |
| 20Q2 (6) | -9.27 | -87.65 | -191.51 | 3.19 | -14.02 | 398.13 | 9.29 | 4323.81 | 179.82 | -0.11 | -107.59 | 84.72 | -6.08 | -394.31 | -43.06 | 0.35 | 105.88 | -22.22 | -0.05 | 58.33 | 87.8 | 3.63 | 82.37 | -7.2 | -0.53 | 29.33 | -89.29 | 0.4 | 126.32 | 122.22 | 0.58 | 0.0 | 11.54 | 0 | -100.0 | -100.0 | -945.92 | 0 | -114.17 |
| 20Q1 (5) | -4.94 | 82.39 | -182.29 | 3.71 | 186.89 | 189.84 | 0.21 | -99.3 | 117.8 | 1.45 | -34.68 | 326.47 | -1.23 | 96.19 | -161.7 | 0.17 | -87.5 | -63.83 | -0.12 | -125.53 | -1100.0 | 1.99 | -76.27 | -53.36 | -0.75 | -191.46 | -7600.0 | -1.52 | -392.31 | -200.66 | 0.58 | -12.12 | 18.37 | 0.01 | -50.0 | -50.0 | 0.00 | 100.0 | 100.0 |
| 19Q4 (4) | -28.05 | -224.65 | 0.0 | -4.27 | -349.71 | 0.0 | 29.97 | 140.34 | 0.0 | 2.22 | 262.04 | 0.0 | -32.32 | -366.38 | 0.0 | 1.36 | 166.67 | 0.0 | 0.47 | 347.37 | 0.0 | 8.40 | 76.08 | 0.0 | 0.82 | 274.47 | 0.0 | 0.52 | 252.94 | 0.0 | 0.66 | 20.0 | 0.0 | 0.02 | 0.0 | 0.0 | -2337.50 | 37.77 | 0.0 |
| 19Q3 (3) | -8.64 | -171.7 | 0.0 | 1.71 | 259.81 | 0.0 | 12.47 | 275.6 | 0.0 | -1.37 | -90.28 | 0.0 | -6.93 | -63.06 | 0.0 | 0.51 | 13.33 | 0.0 | -0.19 | 53.66 | 0.0 | 4.77 | 21.81 | 0.0 | -0.47 | -67.86 | 0.0 | -0.34 | -288.89 | 0.0 | 0.55 | 5.77 | 0.0 | 0.02 | 0.0 | 0.0 | -3756.52 | -750.53 | 0.0 |
| 19Q2 (2) | -3.18 | -81.71 | 0.0 | -1.07 | -183.59 | 0.0 | 3.32 | 381.36 | 0.0 | -0.72 | -311.76 | 0.0 | -4.25 | -804.26 | 0.0 | 0.45 | -4.26 | 0.0 | -0.41 | -4000.0 | 0.0 | 3.92 | -8.34 | 0.0 | -0.28 | -2900.0 | 0.0 | 0.18 | -88.08 | 0.0 | 0.52 | 6.12 | 0.0 | 0.02 | 0.0 | 0.0 | -441.67 | -409.81 | 0.0 |
| 19Q1 (1) | -1.75 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | -1.18 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 4.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -86.63 | 0.0 | 0.0 |
