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) | 13.54 | 0 | -2.21 | 0 | 0.05 | -99.12 | 0.43 | 138.89 | 11.33 | 0 | 0.78 | -43.07 | -0.38 | 0 | 1.34 | -35.58 | -1.49 | 0 | -0.72 | 0 | 2.59 | 1.17 | 0.95 | 239.29 | 480.14 | 0 |
| 2022 (9) | -7.4 | 0 | -3.08 | 0 | 5.69 | 158.64 | 0.18 | 0 | -10.48 | 0 | 1.37 | -66.5 | -0.64 | 0 | 2.08 | -68.05 | -2.54 | 0 | 0 | 0 | 2.56 | 8.94 | 0.28 | 211.11 | -260.56 | 0 |
| 2021 (8) | -5.6 | 0 | -6.14 | 0 | 2.2 | 0 | -0.4 | 0 | -11.74 | 0 | 4.09 | 3.81 | -2.06 | 0 | 6.51 | 31.24 | -4.93 | 0 | -3.54 | 0 | 2.35 | 0.0 | 0.09 | 0.0 | 0.00 | 0 |
| 2020 (7) | 9.95 | 133.02 | -3.99 | 0 | -0.05 | 0 | 0.36 | 0 | 5.96 | 13.31 | 3.94 | -1.25 | 0.01 | 0 | 4.96 | -3.21 | -2.59 | 0 | -1.51 | 0 | 2.35 | 21.13 | 0.09 | -18.18 | 1069.89 | 120.49 |
| 2019 (6) | 4.27 | 0 | 0.99 | 0 | -1.51 | 0 | -0.31 | 0 | 5.26 | 0 | 3.99 | -19.72 | -0.09 | 0 | 5.13 | -19.8 | -1.22 | 0 | -1.17 | 0 | 1.94 | 19.02 | 0.11 | 22.22 | 485.23 | 0 |
| 2018 (5) | -8.66 | 0 | -3.73 | 0 | -1.01 | 0 | -2.86 | 0 | -12.39 | 0 | 4.97 | 20.34 | 2.98 | 0 | 6.39 | 34.24 | -1.26 | 0 | 2.97 | 858.06 | 1.63 | 1.88 | 0.09 | 12.5 | -184.65 | 0 |
| 2017 (4) | 5.4 | 21.9 | -3.81 | 0 | -4.45 | 0 | -0.41 | 0 | 1.59 | -78.86 | 4.13 | 12.53 | -0.01 | 0 | 4.76 | 72.4 | 1.35 | -82.58 | 0.31 | -94.16 | 1.6 | -9.09 | 0.08 | 0.0 | 271.36 | 337.97 |
| 2016 (3) | 4.43 | 73.73 | 3.09 | 0 | -7.17 | 0 | -0.95 | 0 | 7.52 | 0 | 3.67 | -22.74 | -0.02 | 0 | 2.76 | -34.52 | 7.75 | 4.87 | 5.31 | -37.09 | 1.76 | -2.22 | 0.08 | -11.11 | 61.96 | 150.99 |
| 2015 (2) | 2.55 | -72.73 | -5.12 | 0 | -5.73 | 0 | 1.5 | 194.12 | -2.57 | 0 | 4.75 | 47.06 | -0.01 | 0 | 4.22 | 0.43 | 7.39 | 143.09 | 8.44 | 39.27 | 1.8 | 11.8 | 0.09 | -25.0 | 24.69 | -79.43 |
| 2014 (1) | 9.35 | -23.49 | -6.08 | 0 | -4.44 | 0 | 0.51 | 0 | 3.27 | -50.75 | 3.23 | 275.58 | -0.08 | 0 | 4.20 | 309.09 | 3.04 | -54.83 | 6.06 | -21.71 | 1.61 | -7.47 | 0.12 | 20.0 | 120.03 | -5.9 |
| 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) | 4.41 | 19.84 | 246.03 | -0.05 | 93.42 | 95.65 | -1.01 | -290.57 | -125.96 | 0 | 0 | -100.0 | 4.36 | 49.32 | 204.56 | 0.2 | 5.26 | -33.33 | 0 | -100.0 | -100.0 | 1.59 | 29.18 | 3.79 | 0 | -100.0 | -100.0 | -1.32 | -278.38 | -980.0 | 0.62 | -4.62 | -6.06 | 0.26 | 0.0 | 23.81 | 0.00 | -100.0 | 100.0 |
| 23Q3 (19) | 3.68 | -17.3 | 385.27 | -0.76 | 20.83 | -985.71 | 0.53 | -1.85 | 70.97 | 0 | -100.0 | -100.0 | 2.92 | -16.33 | 314.71 | 0.19 | -32.14 | -26.92 | 0.01 | 101.69 | -95.45 | 1.23 | -33.68 | -11.74 | 0.24 | 170.59 | 129.27 | 0.74 | 54.17 | -7.5 | 0.65 | -1.52 | -1.52 | 0.26 | 13.04 | 1200.0 | 223.03 | -31.34 | 355.88 |
| 23Q2 (18) | 4.45 | 345.0 | 972.55 | -0.96 | -118.18 | -220.0 | 0.54 | 5500.0 | -43.16 | 0.43 | 0 | 0 | 3.49 | 523.21 | 530.86 | 0.28 | 154.55 | 3.7 | -0.59 | -380.95 | -5800.0 | 1.85 | 153.37 | -6.32 | -0.34 | 75.54 | 22.73 | 0.48 | 177.42 | 633.33 | 0.66 | 0.0 | 1.54 | 0.23 | 9.52 | 666.67 | 324.82 | -18.8 | 475.77 |
| 23Q1 (17) | 1.0 | 133.11 | 138.76 | -0.44 | 61.74 | 71.79 | -0.01 | -100.26 | -101.82 | 0 | -100.0 | 0 | 0.56 | 113.43 | 113.53 | 0.11 | -63.33 | -79.63 | 0.21 | 23.53 | 120.79 | 0.73 | -52.18 | -81.13 | -1.39 | -872.22 | 4.79 | -0.62 | -513.33 | 27.91 | 0.66 | 0.0 | 10.0 | 0.21 | 0.0 | 950.0 | 400.00 | 235.1 | 0 |
| 22Q4 (16) | -3.02 | -134.11 | -962.86 | -1.15 | -1542.86 | -53.33 | 3.89 | 1154.84 | 39000.0 | 0.02 | -86.67 | 0 | -4.17 | -206.62 | -942.5 | 0.3 | 15.38 | -61.04 | 0.17 | -22.73 | 0 | 1.53 | 9.85 | -67.66 | 0.18 | 121.95 | 111.39 | 0.15 | -81.25 | 113.51 | 0.66 | 0.0 | 11.86 | 0.21 | 950.0 | 950.0 | -296.08 | -239.69 | 0 |
| 22Q3 (15) | -1.29 | -152.94 | 72.14 | -0.07 | 76.67 | 91.67 | 0.31 | -67.37 | 1650.0 | 0.15 | 0 | 0 | -1.36 | -67.9 | 75.14 | 0.26 | -3.7 | -66.23 | 0.22 | 2300.0 | 110.73 | 1.39 | -29.61 | -68.6 | -0.82 | -86.36 | -9.33 | 0.8 | 988.89 | 335.29 | 0.66 | 1.54 | 11.86 | 0.02 | -33.33 | 0.0 | -87.16 | -0.83 | 94.92 |
| 22Q2 (14) | -0.51 | 80.23 | -154.26 | -0.3 | 80.77 | 77.1 | 0.95 | 72.73 | 0 | 0 | 0 | 0 | -0.81 | 80.43 | -118.92 | 0.27 | -50.0 | -79.55 | -0.01 | 99.01 | 0 | 1.98 | -48.97 | -77.33 | -0.44 | 69.86 | 68.79 | -0.09 | 89.53 | 93.33 | 0.65 | 8.33 | 10.17 | 0.03 | 50.0 | 50.0 | -86.44 | 0 | 0 |
| 22Q1 (13) | -2.58 | -837.14 | -13.66 | -1.56 | -108.0 | 51.7 | 0.55 | 5600.0 | -75.34 | 0 | 0 | 100.0 | -4.14 | -935.0 | 24.73 | 0.54 | -29.87 | -55.74 | -1.01 | 0 | -10000.0 | 3.88 | -18.03 | -55.39 | -1.46 | 7.59 | -22.69 | -0.86 | 22.52 | -17.81 | 0.6 | 1.69 | 5.26 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.35 | 107.56 | -97.88 | -0.75 | 10.71 | 40.0 | -0.01 | 50.0 | 0 | 0 | 0 | -100.0 | -0.4 | 92.69 | -102.62 | 0.77 | 0.0 | 14.93 | 0 | 100.0 | -100.0 | 4.73 | 6.64 | 52.57 | -1.58 | -110.67 | -18.8 | -1.11 | -226.47 | 8.26 | 0.59 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q3 (11) | -4.63 | -592.55 | -324.77 | -0.84 | 35.88 | 13.4 | -0.02 | 0 | 66.67 | 0 | 0 | -100.0 | -5.47 | -1378.38 | -165.53 | 0.77 | -41.67 | -52.76 | -2.05 | 0 | 0 | 4.44 | -49.16 | -35.93 | -0.75 | 46.81 | -177.78 | -0.34 | 74.81 | 10.53 | 0.59 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -1714.81 | 0 | -261.84 |
| 21Q2 (10) | 0.94 | 141.41 | 116.61 | -1.31 | 59.44 | -23.58 | 0 | -100.0 | -100.0 | 0 | 100.0 | 100.0 | -0.37 | 93.27 | 94.49 | 1.32 | 8.2 | 20.0 | 0 | 100.0 | -100.0 | 8.73 | 0.4 | 56.35 | -1.41 | -18.49 | -4800.0 | -1.35 | -84.93 | -13400.0 | 0.59 | 3.51 | 1.72 | 0.02 | 0.0 | -33.33 | 0.00 | 0 | 100.0 |
| 21Q1 (9) | -2.27 | -113.76 | -1294.74 | -3.23 | -158.4 | -348.61 | 2.23 | 0 | 0 | -0.41 | -213.89 | -783.33 | -5.5 | -136.07 | -937.74 | 1.22 | 82.09 | 121.82 | -0.01 | -133.33 | 50.0 | 8.70 | 180.34 | 130.04 | -1.19 | 10.53 | -17.82 | -0.73 | 39.67 | -1012.5 | 0.57 | -3.39 | -3.39 | 0.02 | 0.0 | -33.33 | 0.00 | 0 | -100.0 |
| 20Q4 (8) | 16.5 | 1613.76 | 300.49 | -1.25 | -28.87 | -54.32 | 0 | 100.0 | -100.0 | 0.36 | 800.0 | 3700.0 | 15.25 | 840.29 | 360.73 | 0.67 | -58.9 | -53.47 | 0.03 | 0 | 250.0 | 3.10 | -55.22 | -65.02 | -1.33 | -392.59 | -92.75 | -1.21 | -218.42 | -9.01 | 0.59 | 0.0 | 22.92 | 0.02 | 0.0 | -33.33 | 0.00 | 100.0 | 0 |
| 20Q3 (7) | -1.09 | 80.74 | 29.22 | -0.97 | 8.49 | -138.8 | -0.06 | -700.0 | 96.18 | 0.04 | 144.44 | 126.67 | -2.06 | 69.35 | -314.58 | 1.63 | 48.18 | 162.9 | 0 | -100.0 | 100.0 | 6.93 | 24.06 | 151.17 | -0.27 | -1000.0 | -145.45 | -0.38 | -3700.0 | -40.74 | 0.59 | 1.72 | 15.69 | 0.02 | -33.33 | -33.33 | -473.91 | 49.76 | 16.91 |
| 20Q2 (6) | -5.66 | -3078.95 | -414.44 | -1.06 | -47.22 | -630.0 | 0.01 | 0 | 0 | -0.09 | -250.0 | 43.75 | -6.72 | -1167.92 | -436.0 | 1.1 | 100.0 | 161.9 | 0.01 | 150.0 | 133.33 | 5.58 | 47.72 | 181.18 | 0.03 | 102.97 | -92.5 | -0.01 | -112.5 | -101.33 | 0.58 | -1.69 | 18.37 | 0.03 | 0.0 | 0.0 | -943.33 | -3575.44 | -765.57 |
| 20Q1 (5) | 0.19 | -95.39 | 290.0 | -0.72 | 11.11 | 20.88 | 0 | -100.0 | 0 | 0.06 | 700.0 | -80.0 | -0.53 | -116.01 | 47.52 | 0.55 | -61.81 | -63.33 | -0.02 | 0.0 | 0 | 3.78 | -57.37 | -54.84 | -1.01 | -46.38 | -23.17 | 0.08 | 107.21 | 114.81 | 0.59 | 22.92 | 28.26 | 0.03 | 0.0 | 50.0 | 27.14 | 0 | 0 |
| 19Q4 (4) | 4.12 | 367.53 | 0.0 | -0.81 | -132.4 | 0.0 | 0.06 | 103.82 | 0.0 | -0.01 | 93.33 | 0.0 | 3.31 | 244.79 | 0.0 | 1.44 | 132.26 | 0.0 | -0.02 | 33.33 | 0.0 | 8.87 | 221.5 | 0.0 | -0.69 | -527.27 | 0.0 | -1.11 | -311.11 | 0.0 | 0.48 | -5.88 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (3) | -1.54 | -185.56 | 0.0 | 2.5 | 1150.0 | 0.0 | -1.57 | 0 | 0.0 | -0.15 | 6.25 | 0.0 | 0.96 | -52.0 | 0.0 | 0.62 | 47.62 | 0.0 | -0.03 | 0.0 | 0.0 | 2.76 | 38.89 | 0.0 | -0.11 | -127.5 | 0.0 | -0.27 | -136.0 | 0.0 | 0.51 | 4.08 | 0.0 | 0.03 | 0.0 | 0.0 | -570.37 | -502.43 | 0.0 |
| 19Q2 (2) | 1.8 | 1900.0 | 0.0 | 0.2 | 121.98 | 0.0 | 0 | 0 | 0.0 | -0.16 | -153.33 | 0.0 | 2.0 | 298.02 | 0.0 | 0.42 | -72.0 | 0.0 | -0.03 | 0 | 0.0 | 1.99 | -76.28 | 0.0 | 0.4 | 148.78 | 0.0 | 0.75 | 238.89 | 0.0 | 0.49 | 6.52 | 0.0 | 0.03 | 50.0 | 0.0 | 141.73 | 0 | 0.0 |
| 19Q1 (1) | -0.1 | 0.0 | 0.0 | -0.91 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -1.01 | 0.0 | 0.0 | 1.5 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.37 | 0.0 | 0.0 | -0.82 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
