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) | 1.74 | -48.97 | -13.65 | 0 | -0.67 | 0 | -0.15 | 0 | -11.91 | 0 | 2.23 | 10.4 | 0.01 | 0.0 | 9.57 | 65.33 | -1.76 | 0 | 0.37 | -60.22 | 1.25 | 2.46 | 0.08 | -11.11 | 102.35 | -32.77 |
| 2022 (9) | 3.41 | 0 | -1.51 | 0 | -9.0 | 0 | 0.03 | -94.12 | 1.9 | -73.79 | 2.02 | -63.8 | 0.01 | 0 | 5.79 | -60.97 | -0.31 | 0 | 0.93 | -94.32 | 1.22 | 14.02 | 0.09 | 80.0 | 152.23 | 0 |
| 2021 (8) | -8.84 | 0 | 16.09 | 0 | 0.24 | -94.86 | 0.51 | 0 | 7.25 | 0 | 5.58 | -16.59 | 0 | 0 | 14.82 | -32.35 | -0.27 | 0 | 16.38 | 795.08 | 1.07 | -10.08 | 0.05 | 0.0 | -50.51 | 0 |
| 2020 (7) | 3.34 | -36.5 | -8.91 | 0 | 4.67 | 56.19 | -1.02 | 0 | -5.57 | 0 | 6.69 | 271.67 | -0.07 | 0 | 21.91 | 371.01 | 1.4 | -58.82 | 1.83 | -56.43 | 1.19 | -0.83 | 0.05 | 66.67 | 108.79 | 12.31 |
| 2019 (6) | 5.26 | 3657.14 | -1.37 | 0 | 2.99 | 0 | 0.19 | 0 | 3.89 | 0 | 1.8 | 71.43 | 0 | 0 | 4.65 | 52.64 | 3.4 | 96.53 | 4.2 | 145.61 | 1.2 | 2.56 | 0.03 | -50.0 | 96.87 | 1934.25 |
| 2018 (5) | 0.14 | -98.18 | -0.98 | 0 | -0.63 | 0 | -0.53 | 0 | -0.84 | 0 | 1.05 | 0.0 | 0 | 0 | 3.05 | 4.53 | 1.73 | -57.18 | 1.71 | -51.83 | 1.17 | -2.5 | 0.06 | 0.0 | 4.76 | -97.03 |
| 2017 (4) | 7.7 | 13.57 | -2.83 | 0 | -1.7 | 0 | -0.14 | 0 | 4.87 | -8.29 | 1.05 | -26.06 | 0 | 0 | 2.92 | -24.09 | 4.04 | 12.22 | 3.55 | -0.28 | 1.2 | -18.37 | 0.06 | -14.29 | 160.08 | 20.42 |
| 2016 (3) | 6.78 | -34.62 | -1.47 | 0 | -4.08 | 0 | 0.01 | -98.77 | 5.31 | -36.41 | 1.42 | -4.7 | 0 | 0 | 3.84 | 8.27 | 3.6 | 67.44 | 3.56 | 22.34 | 1.47 | -16.48 | 0.07 | -53.33 | 132.94 | -38.21 |
| 2015 (2) | 10.37 | 104.54 | -2.02 | 0 | -3.91 | 0 | 0.81 | 0 | 8.35 | 1165.15 | 1.49 | -68.83 | -0.6 | 0 | 3.55 | -72.14 | 2.15 | 0 | 2.91 | 0 | 1.76 | -5.88 | 0.15 | 7.14 | 215.15 | -91.51 |
| 2014 (1) | 5.07 | -64.32 | -4.41 | 0 | -7.82 | 0 | -0.35 | 0 | 0.66 | -94.14 | 4.78 | 204.46 | 0 | 0 | 12.73 | 425.54 | -1.95 | 0 | -1.81 | 0 | 1.87 | 10.65 | 0.14 | 7.69 | 2535.00 | 2176.33 |
| 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) | 1.53 | 30.77 | 178.18 | -3.68 | -218.33 | -1122.22 | -0.75 | -581.82 | 84.01 | -0.05 | -141.67 | 16.67 | -2.15 | -150.23 | -336.26 | -0.11 | -106.01 | -122.45 | 0.01 | 0 | 0 | -1.90 | -107.52 | -126.25 | -0.68 | -395.65 | -30.77 | 0.24 | -52.94 | 271.43 | 0.31 | 0.0 | -3.12 | 0.02 | 0.0 | -33.33 | 268.42 | 92.71 | 2.49 |
| 23Q3 (19) | 1.17 | 230.0 | 425.0 | 3.11 | 139.97 | 423.96 | -0.11 | -120.0 | 96.84 | 0.12 | 1300.0 | 300.0 | 4.28 | 149.31 | 424.24 | 1.83 | 632.0 | 369.23 | 0 | 0 | -100.0 | 25.28 | 550.1 | 395.16 | 0.23 | 160.53 | 171.88 | 0.51 | 292.31 | -61.65 | 0.31 | 0.0 | -8.82 | 0.02 | 0.0 | 0.0 | 139.29 | 171.19 | 753.87 |
| 23Q2 (18) | -0.9 | -1185.71 | -143.48 | -7.78 | -46.79 | -848.08 | 0.55 | 252.78 | 148.67 | -0.01 | 95.45 | -112.5 | -8.68 | -61.64 | -379.1 | 0.25 | -3.85 | -30.56 | 0 | 0 | 0 | 3.89 | -42.58 | 15.56 | -0.38 | 58.7 | -211.76 | 0.13 | 126.0 | 176.47 | 0.31 | 0.0 | 6.9 | 0.02 | 0.0 | 0.0 | -195.65 | 0 | -113.23 |
| 23Q1 (17) | -0.07 | -112.73 | -106.03 | -5.3 | -1572.22 | -171.79 | -0.36 | 92.32 | -220.0 | -0.22 | -266.67 | -414.29 | -5.37 | -690.11 | -579.75 | 0.26 | -46.94 | -66.23 | 0 | 0 | 0 | 6.77 | -6.45 | -13.83 | -0.92 | -76.92 | -584.21 | -0.5 | -257.14 | -525.0 | 0.31 | -3.12 | 14.81 | 0.02 | -33.33 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (16) | 0.55 | 252.78 | 108.53 | 0.36 | 137.5 | -97.82 | -4.69 | -34.77 | -555.34 | -0.06 | 0.0 | -50.0 | 0.91 | 168.94 | -90.93 | 0.49 | 25.64 | -24.62 | 0 | -100.0 | 0 | 7.24 | 41.79 | 25.05 | -0.52 | -62.5 | -244.44 | -0.14 | -110.53 | -173.68 | 0.32 | -5.88 | 28.0 | 0.03 | 50.0 | 200.0 | 261.90 | 1329.5 | 118.27 |
| 22Q3 (15) | -0.36 | -117.39 | 72.09 | -0.96 | -192.31 | 61.75 | -3.48 | -207.96 | -348.57 | -0.06 | -175.0 | -146.15 | -1.32 | -142.44 | 65.26 | 0.39 | 8.33 | -11.36 | 0.01 | 0 | 0 | 5.10 | 51.72 | 16.36 | -0.32 | -194.12 | -182.05 | 1.33 | 882.35 | 107.81 | 0.34 | 17.24 | 30.77 | 0.02 | 0.0 | 100.0 | -21.30 | -101.44 | 84.97 |
| 22Q2 (14) | 2.07 | 78.45 | 358.75 | 1.04 | 153.33 | -22.39 | -1.13 | -476.67 | 60.21 | 0.08 | 14.29 | 147.06 | 3.11 | 493.67 | 475.93 | 0.36 | -53.25 | -88.5 | 0 | 0 | 0 | 3.36 | -57.18 | -90.18 | 0.34 | 78.95 | 261.9 | -0.17 | -112.5 | -116.83 | 0.29 | 7.41 | 11.54 | 0.02 | 0.0 | 100.0 | 1478.57 | 167.67 | 2465.71 |
| 22Q1 (13) | 1.16 | 117.98 | 500.0 | -1.95 | -111.83 | -350.0 | 0.3 | -70.87 | -53.85 | 0.07 | 275.0 | -87.93 | -0.79 | -107.88 | -261.22 | 0.77 | 18.46 | -43.8 | 0 | 0 | 0 | 7.86 | 35.75 | -58.48 | 0.19 | -47.22 | 123.17 | -0.08 | -142.11 | -100.55 | 0.27 | 8.0 | -10.0 | 0.02 | 100.0 | 100.0 | 552.38 | 138.54 | 28385.71 |
| 21Q4 (12) | -6.45 | -400.0 | -1077.27 | 16.48 | 756.57 | 273.7 | 1.03 | -26.43 | 6.19 | -0.04 | -130.77 | 96.49 | 10.03 | 363.95 | 97.83 | 0.65 | 47.73 | -77.66 | 0 | 0 | 100.0 | 5.79 | 31.94 | -80.37 | 0.36 | -7.69 | -32.08 | 0.19 | -70.31 | -63.46 | 0.25 | -3.85 | -19.35 | 0.01 | 0.0 | 0.0 | -1433.33 | -911.11 | -1924.24 |
| 21Q3 (11) | -1.29 | -61.25 | -960.0 | -2.51 | -287.31 | -112.71 | 1.4 | 149.3 | 723.53 | 0.13 | 176.47 | -58.06 | -3.8 | -803.7 | -268.93 | 0.44 | -85.94 | -75.28 | 0 | 0 | 0 | 4.39 | -87.19 | -79.77 | 0.39 | 285.71 | -18.75 | 0.64 | -36.63 | 25.49 | 0.26 | 0.0 | -16.13 | 0.01 | 0.0 | 0.0 | -141.76 | -126.81 | -884.4 |
| 21Q2 (10) | -0.8 | -175.86 | -155.17 | 1.34 | 71.79 | 111.64 | -2.84 | -536.92 | -3957.14 | -0.17 | -129.31 | -183.33 | 0.54 | 10.2 | 105.37 | 3.13 | 128.47 | 148.41 | 0 | 0 | 0 | 34.25 | 80.97 | 90.52 | -0.21 | 74.39 | -167.74 | 1.01 | -93.05 | 17.44 | 0.26 | -13.33 | -13.33 | 0.01 | 0.0 | 0.0 | -62.50 | -3100.43 | -150.43 |
| 21Q1 (9) | -0.29 | -143.94 | -126.85 | 0.78 | -82.31 | 223.81 | 0.65 | -32.99 | -81.99 | 0.58 | 150.88 | 2800.0 | 0.49 | -90.34 | 8.89 | 1.37 | -52.92 | 85.14 | 0 | 100.0 | 0 | 18.92 | -35.82 | 39.11 | -0.82 | -254.72 | -1271.43 | 14.54 | 2696.15 | 24333.33 | 0.3 | -3.23 | 11.11 | 0.01 | 0.0 | 0.0 | -1.95 | -102.49 | -100.4 |
| 20Q4 (8) | 0.66 | 340.0 | 300.0 | 4.41 | 473.73 | 204.14 | 0.97 | 470.59 | -75.69 | -1.14 | -467.74 | -5600.0 | 5.07 | 592.23 | 352.68 | 2.91 | 63.48 | 219.78 | -0.07 | 0 | 0 | 29.48 | 35.99 | 255.74 | 0.53 | 10.42 | -44.21 | 0.52 | 1.96 | -64.86 | 0.31 | 0.0 | 10.71 | 0.01 | 0.0 | 0.0 | 78.57 | 334.76 | 521.43 |
| 20Q3 (7) | 0.15 | -89.66 | -96.14 | -1.18 | 89.75 | 61.44 | 0.17 | 342.86 | 136.96 | 0.31 | 616.67 | 3.33 | -1.03 | 89.76 | -224.1 | 1.78 | 41.27 | 256.0 | 0 | 0 | 0 | 21.68 | 20.62 | 318.87 | 0.48 | 54.84 | -59.32 | 0.51 | -40.7 | -48.48 | 0.31 | 3.33 | 3.33 | 0.01 | 0.0 | 0.0 | 18.07 | -85.42 | -93.96 |
| 20Q2 (6) | 1.45 | 34.26 | 57.61 | -11.51 | -1726.98 | -5331.82 | -0.07 | -101.94 | 82.93 | -0.06 | -400.0 | 0.0 | -10.06 | -2335.56 | -982.46 | 1.26 | 70.27 | 530.0 | 0 | 0 | 0 | 17.97 | 32.14 | 839.16 | 0.31 | 342.86 | -64.77 | 0.86 | 1533.33 | -20.37 | 0.3 | 11.11 | -3.23 | 0.01 | 0.0 | 0.0 | 123.93 | -74.75 | 88.59 |
| 20Q1 (5) | 1.08 | 427.27 | 38.46 | -0.63 | -143.45 | -3250.0 | 3.61 | -9.52 | 2876.92 | 0.02 | 200.0 | 140.0 | 0.45 | -59.82 | -43.75 | 0.74 | -18.68 | 289.47 | 0 | 0 | 0 | 13.60 | 64.13 | 444.83 | 0.07 | -92.63 | -82.05 | -0.06 | -104.05 | -109.23 | 0.27 | -3.57 | -12.9 | 0.01 | 0.0 | 0.0 | 490.91 | 2733.06 | 510.49 |
| 19Q4 (4) | -0.33 | -108.48 | 0.0 | 1.45 | 147.39 | 0.0 | 3.99 | 967.39 | 0.0 | -0.02 | -106.67 | 0.0 | 1.12 | 34.94 | 0.0 | 0.91 | 82.0 | 0.0 | 0 | 0 | 0.0 | 8.29 | 60.12 | 0.0 | 0.95 | -19.49 | 0.0 | 1.48 | 49.49 | 0.0 | 0.28 | -6.67 | 0.0 | 0.01 | 0.0 | 0.0 | -18.64 | -106.23 | 0.0 |
| 19Q3 (3) | 3.89 | 322.83 | 0.0 | -3.06 | -1490.91 | 0.0 | -0.46 | -12.2 | 0.0 | 0.3 | 600.0 | 0.0 | 0.83 | -27.19 | 0.0 | 0.5 | 150.0 | 0.0 | 0 | 0 | 0.0 | 5.18 | 170.45 | 0.0 | 1.18 | 34.09 | 0.0 | 0.99 | -8.33 | 0.0 | 0.3 | -3.23 | 0.0 | 0.01 | 0.0 | 0.0 | 299.23 | 355.35 | 0.0 |
| 19Q2 (2) | 0.92 | 17.95 | 0.0 | 0.22 | 1000.0 | 0.0 | -0.41 | -215.38 | 0.0 | -0.06 | -20.0 | 0.0 | 1.14 | 42.5 | 0.0 | 0.2 | 5.26 | 0.0 | 0 | 0 | 0.0 | 1.91 | -23.34 | 0.0 | 0.88 | 125.64 | 0.0 | 1.08 | 66.15 | 0.0 | 0.31 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 65.71 | -18.28 | 0.0 |
| 19Q1 (1) | 0.78 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.50 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 80.41 | 0.0 | 0.0 |
