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) | 1.09 | -84.09 | -3.76 | 0 | 1.24 | 0 | -1.13 | 0 | -2.67 | 0 | 3.32 | 4.08 | -0.08 | 0 | 12.82 | 15.81 | -2.67 | 0 | -1.73 | 0 | 2.34 | -4.88 | 0.03 | -25.0 | 170.31 | -63.45 |
| 2022 (9) | 6.85 | 11316.67 | -2.83 | 0 | -4.65 | 0 | 0.13 | -53.57 | 4.02 | 0 | 3.19 | 74.32 | -0.03 | 0 | 11.07 | 160.99 | -2.39 | 0 | -1.03 | 0 | 2.46 | 1.65 | 0.04 | 0.0 | 465.99 | 37877.89 |
| 2021 (8) | 0.06 | -98.91 | -1.42 | 0 | 3.35 | 0 | 0.28 | 115.38 | -1.36 | 0 | 1.83 | 10.24 | -0.02 | 0 | 4.24 | -11.76 | 4.44 | 1205.88 | 2.43 | 0 | 2.42 | -3.2 | 0.04 | 33.33 | 1.23 | -99.53 |
| 2020 (7) | 5.51 | 0 | -0.26 | 0 | -7.18 | 0 | 0.13 | -43.48 | 5.25 | 0 | 1.66 | -30.83 | -0.05 | 0 | 4.81 | -31.05 | 0.34 | 0 | -0.42 | 0 | 2.5 | -4.58 | 0.03 | 0.0 | 261.14 | 0 |
| 2019 (6) | -0.48 | 0 | -1.72 | 0 | -0.48 | 0 | 0.23 | -17.86 | -2.2 | 0 | 2.4 | -3.23 | 0.1 | 0 | 6.97 | 11.05 | -0.52 | 0 | -1.92 | 0 | 2.62 | 1.95 | 0.03 | -40.0 | -65.75 | 0 |
| 2018 (5) | 5.1 | 0 | -1.62 | 0 | -2.66 | 0 | 0.28 | 0 | 3.48 | 0 | 2.48 | -7.46 | -0.02 | 0 | 6.28 | -9.52 | -1.0 | 0 | -0.89 | 0 | 2.57 | 4.05 | 0.05 | 0.0 | 294.80 | 0 |
| 2017 (4) | -0.95 | 0 | -3.23 | 0 | 1.69 | -57.0 | -0.52 | 0 | -4.18 | 0 | 2.68 | -6.94 | -0.02 | 0 | 6.94 | -12.32 | 0.47 | -50.0 | -0.01 | 0 | 2.47 | -0.4 | 0.05 | 0.0 | -37.85 | 0 |
| 2016 (3) | 2.07 | -64.97 | -0.85 | 0 | 3.93 | 0 | -0.17 | 0 | 1.22 | -25.61 | 2.88 | -22.79 | -0.06 | 0 | 7.91 | -20.92 | 0.94 | 0 | 0.45 | 0 | 2.48 | -7.81 | 0.05 | 0.0 | 69.46 | -72.61 |
| 2015 (2) | 5.91 | 62.36 | -4.27 | 0 | -1.19 | 0 | -0.08 | 0 | 1.64 | 0 | 3.73 | -16.18 | -0.09 | 0 | 10.01 | -11.3 | -0.37 | 0 | -0.41 | 0 | 2.69 | 13.5 | 0.05 | 25.0 | 253.65 | 128.56 |
| 2014 (1) | 3.64 | 313.64 | -7.56 | 0 | -1.68 | 0 | 0.16 | 0 | -3.92 | 0 | 4.45 | 6.97 | -0.25 | 0 | 11.28 | 9.06 | 1.45 | 137.7 | 0.87 | 480.0 | 2.37 | 8.72 | 0.04 | -20.0 | 110.98 | 200.14 |
| 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) | -1.8 | -900.0 | -204.65 | -0.75 | 32.43 | -19.05 | 3.72 | 279.59 | 292.75 | -0.39 | 50.63 | -880.0 | -2.55 | -97.67 | -333.94 | 0.76 | -16.48 | 16.92 | -0.07 | 0 | -600.0 | 10.15 | -20.39 | 1.94 | -0.6 | 20.0 | 23.08 | -0.54 | -8.0 | 16.92 | 0.57 | -1.72 | -5.0 | 0.01 | 0.0 | 0.0 | -4500.00 | -2150.0 | 0 |
| 23Q3 (19) | -0.18 | -118.56 | -106.38 | -1.11 | -35.37 | 26.97 | 0.98 | 135.64 | 172.06 | -0.79 | -4050.0 | -7800.0 | -1.29 | -960.0 | -199.23 | 0.91 | 1.11 | -38.93 | 0 | 0 | 100.0 | 12.75 | -20.27 | -50.47 | -0.75 | 3.85 | 39.02 | -0.5 | -66.67 | -21.95 | 0.58 | 0.0 | -4.92 | 0.01 | 0.0 | 0.0 | -200.00 | -159.79 | -114.89 |
| 23Q2 (18) | 0.97 | -54.03 | -22.4 | -0.82 | 24.07 | -64.0 | -2.75 | -287.32 | -106.77 | 0.02 | 0.0 | -94.74 | 0.15 | -85.44 | -80.0 | 0.9 | 20.0 | 34.33 | 0 | 0 | 100.0 | 15.99 | 20.21 | 93.26 | -0.78 | -44.44 | -62.5 | -0.3 | 23.08 | -900.0 | 0.58 | -3.33 | -4.92 | 0.01 | 0.0 | 0.0 | 334.48 | -65.13 | 57.88 |
| 23Q1 (17) | 2.11 | 22.67 | 99.06 | -1.08 | -71.43 | -500.0 | -0.71 | 63.21 | -2266.67 | 0.02 | -60.0 | 106.67 | 1.03 | -5.5 | 17.05 | 0.75 | 15.38 | 97.37 | 0 | 100.0 | 0 | 13.30 | 33.59 | 194.3 | -0.54 | 30.77 | -700.0 | -0.39 | 40.0 | -750.0 | 0.6 | 0.0 | -6.25 | 0.01 | 0.0 | 0.0 | 959.09 | 0 | 542.41 |
| 22Q4 (16) | 1.72 | -39.01 | 35.43 | -0.63 | 58.55 | -173.91 | -1.93 | -41.91 | -427.12 | 0.05 | 600.0 | -84.85 | 1.09 | -16.15 | 4.81 | 0.65 | -56.38 | 58.54 | -0.01 | 0.0 | 0.0 | 9.95 | -61.32 | 158.81 | -0.78 | 36.59 | -227.87 | -0.65 | -58.54 | -309.68 | 0.6 | -1.64 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 2.82 | 125.6 | 314.71 | -1.52 | -204.0 | -80.95 | -1.36 | -2.26 | -192.52 | -0.01 | -102.63 | -150.0 | 1.3 | 73.33 | 912.5 | 1.49 | 122.39 | 181.13 | -0.01 | 0.0 | 0.0 | 25.73 | 211.11 | 409.34 | -1.23 | -156.25 | -216.04 | -0.41 | -1266.67 | -163.08 | 0.61 | 0.0 | 1.67 | 0.01 | 0.0 | 0.0 | 1342.86 | 533.83 | 2388.24 |
| 22Q2 (14) | 1.25 | 17.92 | 204.17 | -0.5 | -177.78 | -21.95 | -1.33 | -4333.33 | -292.75 | 0.38 | 226.67 | 353.33 | 0.75 | -14.77 | 146.58 | 0.67 | 76.32 | 55.81 | -0.01 | 0 | 0 | 8.27 | 83.06 | 143.72 | -0.48 | -633.33 | -124.49 | -0.03 | -150.0 | -103.33 | 0.61 | -4.69 | 0.0 | 0.01 | 0.0 | 0.0 | 211.86 | 41.91 | 368.36 |
| 22Q1 (13) | 1.06 | -16.54 | 253.62 | -0.18 | 21.74 | -460.0 | -0.03 | -105.08 | -105.0 | -0.3 | -190.91 | -475.0 | 0.88 | -15.38 | 237.5 | 0.38 | -7.32 | -17.39 | 0 | 100.0 | 0 | 4.52 | 17.48 | -8.35 | 0.09 | -85.25 | -88.89 | 0.06 | -80.65 | -89.47 | 0.64 | 6.67 | 4.92 | 0.01 | 0.0 | 0.0 | 149.30 | 8.15 | 357.48 |
| 21Q4 (12) | 1.27 | 86.76 | 337.93 | -0.23 | 72.62 | -9.52 | 0.59 | -59.86 | 123.51 | 0.33 | 1550.0 | 512.5 | 1.04 | 750.0 | 1200.0 | 0.41 | -22.64 | -19.61 | -0.01 | 0.0 | 50.0 | 3.85 | -23.88 | -17.12 | 0.61 | -42.45 | 10.91 | 0.31 | -52.31 | 106.67 | 0.6 | 0.0 | -3.23 | 0.01 | 0.0 | 0.0 | 138.04 | 155.79 | 271.29 |
| 21Q3 (11) | 0.68 | 156.67 | -55.84 | -0.84 | -104.88 | -78.72 | 1.47 | 113.04 | 1230.77 | 0.02 | 113.33 | 125.0 | -0.16 | 90.06 | -114.95 | 0.53 | 23.26 | 12.77 | -0.01 | 0 | 0 | 5.05 | 48.87 | 8.25 | 1.06 | -45.92 | 92.73 | 0.65 | -27.78 | 490.91 | 0.6 | -1.64 | -4.76 | 0.01 | 0.0 | 0.0 | 53.97 | 168.36 | -73.72 |
| 21Q2 (10) | -1.2 | -73.91 | -198.36 | -0.41 | -920.0 | -224.24 | 0.69 | 15.0 | 145.39 | -0.15 | -287.5 | -36.36 | -1.61 | -151.56 | -203.87 | 0.43 | -6.52 | 53.57 | 0 | 0 | 100.0 | 3.39 | -31.16 | 4.24 | 1.96 | 141.98 | 335.56 | 0.9 | 57.89 | 309.09 | 0.61 | 0.0 | -1.61 | 0.01 | 0.0 | 0.0 | -78.95 | -36.16 | -155.0 |
| 21Q1 (9) | -0.69 | -337.93 | -128.05 | 0.05 | 123.81 | -37.5 | 0.6 | 123.9 | 119.93 | 0.08 | 200.0 | -79.49 | -0.64 | -900.0 | -125.2 | 0.46 | -9.8 | 12.2 | 0 | 100.0 | 0 | 4.93 | 6.24 | -41.2 | 0.81 | 47.27 | 166.39 | 0.57 | 280.0 | 162.64 | 0.61 | -1.61 | -4.69 | 0.01 | 0.0 | 0.0 | -57.98 | -255.95 | 0 |
| 20Q4 (8) | 0.29 | -81.17 | -76.03 | -0.21 | 55.32 | -261.54 | -2.51 | -1830.77 | -382.02 | -0.08 | 0.0 | -130.77 | 0.08 | -92.52 | -94.03 | 0.51 | 8.51 | 0.0 | -0.02 | 0 | 0 | 4.64 | -0.57 | -18.02 | 0.55 | 0.0 | 466.67 | 0.15 | 36.36 | 110.95 | 0.62 | -1.59 | -3.12 | 0.01 | 0.0 | 0.0 | 37.18 | -81.89 | 0 |
| 20Q3 (7) | 1.54 | 26.23 | 14.93 | -0.47 | -242.42 | -34.29 | -0.13 | 91.45 | 23.53 | -0.08 | 27.27 | -117.39 | 1.07 | -30.97 | 8.08 | 0.47 | 67.86 | -37.33 | 0 | 100.0 | -100.0 | 4.67 | 43.35 | -47.1 | 0.55 | 22.22 | 257.14 | 0.11 | -50.0 | 157.89 | 0.63 | 1.61 | -5.97 | 0.01 | 0.0 | 0.0 | 205.33 | 43.06 | -24.92 |
| 20Q2 (6) | 1.22 | -50.41 | 178.71 | 0.33 | 312.5 | 140.24 | -1.52 | 49.5 | 4.4 | -0.11 | -128.21 | 79.63 | 1.55 | -38.98 | 165.4 | 0.28 | -31.71 | -58.82 | -0.02 | 0 | 0.0 | 3.26 | -61.17 | -56.24 | 0.45 | 136.89 | 4600.0 | 0.22 | 124.18 | 833.33 | 0.62 | -3.12 | -4.62 | 0.01 | 0.0 | 0.0 | 143.53 | 0 | 158.34 |
| 20Q1 (5) | 2.46 | 103.31 | 266.22 | 0.08 | -38.46 | 111.76 | -3.01 | -438.2 | -871.79 | 0.39 | 50.0 | 680.0 | 2.54 | 89.55 | 217.59 | 0.41 | -19.61 | -8.89 | 0 | 0 | 100.0 | 8.38 | 48.13 | 44.96 | -1.22 | -713.33 | 0 | -0.91 | 33.58 | -175.76 | 0.64 | 0.0 | -3.03 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 19Q4 (4) | 1.21 | -9.7 | 0.0 | 0.13 | 137.14 | 0.0 | 0.89 | 623.53 | 0.0 | 0.26 | -43.48 | 0.0 | 1.34 | 35.35 | 0.0 | 0.51 | -32.0 | 0.0 | 0 | -100.0 | 0.0 | 5.66 | -35.85 | 0.0 | -0.15 | 57.14 | 0.0 | -1.37 | -621.05 | 0.0 | 0.64 | -4.48 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 1.34 | 186.45 | 0.0 | -0.35 | 57.32 | 0.0 | -0.17 | 89.31 | 0.0 | 0.46 | 185.19 | 0.0 | 0.99 | 141.77 | 0.0 | 0.75 | 10.29 | 0.0 | 0.14 | 800.0 | 0.0 | 8.82 | 18.6 | 0.0 | -0.35 | -3400.0 | 0.0 | -0.19 | -533.33 | 0.0 | 0.67 | 3.08 | 0.0 | 0.01 | 0.0 | 0.0 | 273.47 | 211.15 | 0.0 |
| 19Q2 (2) | -1.55 | -4.73 | 0.0 | -0.82 | -20.59 | 0.0 | -1.59 | -507.69 | 0.0 | -0.54 | -1180.0 | 0.0 | -2.37 | -9.72 | 0.0 | 0.68 | 51.11 | 0.0 | -0.02 | 0.0 | 0.0 | 7.44 | 28.63 | 0.0 | -0.01 | 0 | 0.0 | -0.03 | 90.91 | 0.0 | 0.65 | -1.52 | 0.0 | 0.01 | 0.0 | 0.0 | -246.03 | 43.48 | 0.0 |
| 19Q1 (1) | -1.48 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -2.16 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 5.78 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -435.29 | 0.0 | 0.0 |
