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) | -40.49 | 0 | -48.94 | 0 | 32.86 | -33.7 | 0.42 | 0 | -89.43 | 0 | 0.38 | 18.75 | 0 | 0 | 0.86 | 18.51 | -42.95 | 0 | -33.96 | 0 | 3.16 | -18.97 | 0.09 | 800.0 | 0.00 | 0 |
| 2022 (9) | -37.4 | 0 | -8.83 | 0 | 49.56 | 29.37 | -0.31 | 0 | -46.23 | 0 | 0.32 | -68.0 | 0 | 0 | 0.73 | -61.87 | -44.04 | 0 | -34.12 | 0 | 3.9 | -21.37 | 0.01 | -83.33 | 0.00 | 0 |
| 2021 (8) | -44.95 | 0 | 15.39 | 0 | 38.31 | 378.28 | -1.76 | 0 | -29.56 | 0 | 1.0 | -57.98 | 0 | 0 | 1.90 | -53.56 | -41.16 | 0 | -30.73 | 0 | 4.96 | -20.89 | 0.06 | -25.0 | 0.00 | 0 |
| 2020 (7) | -74.82 | 0 | -44.79 | 0 | 8.01 | 0 | -4.96 | 0 | -119.61 | 0 | 2.38 | 58.67 | 0 | 0 | 4.10 | 173.69 | -63.91 | 0 | -59.5 | 0 | 6.27 | -12.92 | 0.08 | -99.26 | 0.00 | 0 |
| 2019 (6) | -91.7 | 0 | 137.31 | -40.78 | -2.55 | 0 | 0.66 | 0 | 45.61 | -66.69 | 1.5 | -92.31 | 0 | 0 | 1.50 | -81.77 | -98.5 | 0 | -93.58 | 0 | 7.2 | 25.0 | 10.84 | -9.52 | 0.00 | 0 |
| 2018 (5) | -94.96 | 0 | 231.88 | 12571.04 | 1.52 | 0 | -7.08 | 0 | 136.92 | 0 | 19.5 | 633.08 | 0 | 0 | 8.21 | 1818.16 | -139.64 | 0 | 120.68 | 0 | 5.76 | -42.74 | 11.98 | -13.63 | -68.60 | 0 |
| 2017 (4) | -190.09 | 0 | 1.83 | -97.15 | -0.16 | 0 | -12.67 | 0 | -188.26 | 0 | 2.66 | -55.74 | 0 | 0 | 0.43 | -44.31 | -174.26 | 0 | -169.06 | 0 | 10.06 | -42.58 | 13.87 | -15.43 | 0.00 | 0 |
| 2016 (3) | -96.2 | 0 | 64.22 | 0 | -4.45 | 0 | 13.35 | -74.45 | -31.98 | 0 | 6.01 | -39.11 | 0 | 0 | 0.77 | -5.2 | -146.08 | 0 | -105.6 | 0 | 17.52 | -31.0 | 16.4 | -16.2 | 0.00 | 0 |
| 2015 (2) | -130.52 | 0 | -64.97 | 0 | -5.29 | 0 | 52.26 | 162.35 | -195.49 | 0 | 9.87 | -28.11 | 0 | 0 | 0.81 | 11.01 | -142.03 | 0 | -155.33 | 0 | 25.39 | -14.02 | 19.57 | 4.71 | 0.00 | 0 |
| 2014 (1) | -3.4 | 0 | 28.53 | -85.99 | -2.13 | 0 | 19.92 | 0 | 25.13 | -39.24 | 13.73 | -51.93 | 0 | 0 | 0.73 | -47.96 | 6.69 | 0 | 14.83 | 0 | 29.53 | 1.23 | 18.69 | -5.03 | -5.39 | 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) | -10.4 | -29.35 | 2.99 | 7.63 | 118.57 | 137.27 | 6.13 | -3.16 | 16.1 | 0.03 | -94.83 | 102.73 | -2.77 | 94.36 | 91.12 | 0.09 | -25.0 | -35.71 | 0 | 0 | 0 | 0.75 | -31.26 | -34.86 | -10.9 | 3.63 | 1.27 | -8.96 | 2.08 | 3.14 | 0.6 | -13.04 | -38.78 | 0.07 | 250.0 | 600.0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -8.04 | 3.37 | -34.22 | -41.08 | -277.23 | -216.14 | 6.33 | 24.36 | 80.86 | 0.58 | 323.08 | 1.75 | -49.12 | -155.7 | -267.19 | 0.12 | 71.43 | 100.0 | 0 | 0 | 0 | 1.09 | 78.45 | 96.72 | -11.31 | -1.98 | 0.62 | -9.15 | -1.55 | 6.92 | 0.69 | -25.0 | -28.87 | 0.02 | 100.0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -8.32 | 39.4 | -19.71 | -10.89 | -136.74 | -137.76 | 5.09 | -66.75 | -79.48 | -0.26 | -533.33 | -161.9 | -19.21 | -4.8 | -187.76 | 0.07 | -30.0 | 0.0 | 0 | 0 | 0 | 0.61 | -40.34 | -11.89 | -11.09 | -14.8 | 0.81 | -9.01 | -31.73 | -20.45 | 0.92 | -2.13 | -5.15 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -13.73 | -28.08 | 0.07 | -4.6 | 77.53 | 91.25 | 15.31 | 189.96 | -4.07 | 0.06 | 105.45 | 131.58 | -18.33 | 41.23 | 72.36 | 0.1 | -28.57 | 100.0 | 0 | 0 | 0 | 1.03 | -10.99 | 126.46 | -9.66 | 12.5 | 7.56 | -6.84 | 26.05 | 9.52 | 0.94 | -4.08 | -4.08 | 0 | -100.0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -10.72 | -78.96 | 12.35 | -20.47 | -157.87 | 45.11 | 5.28 | 50.86 | -45.11 | -1.1 | -292.98 | 44.16 | -31.19 | -206.16 | 37.02 | 0.14 | 133.33 | 133.33 | 0 | 0 | 0 | 1.15 | 107.6 | 166.56 | -11.04 | 2.99 | -21.85 | -9.25 | 5.9 | -26.37 | 0.98 | 1.03 | -2.97 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -5.99 | 13.81 | 8.13 | 35.37 | 22.64 | 3965.52 | 3.5 | -85.89 | -55.3 | 0.57 | 35.71 | 456.25 | 29.38 | 34.22 | 620.0 | 0.06 | -14.29 | 200.0 | 0 | 0 | 0 | 0.56 | -20.07 | 272.16 | -11.38 | -1.79 | -28.88 | -9.83 | -31.42 | -28.16 | 0.97 | 0.0 | -16.38 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -6.95 | 49.42 | 26.84 | 28.84 | 154.85 | 47966.67 | 24.81 | 55.45 | 207.43 | 0.42 | 321.05 | 110.0 | 21.89 | 133.01 | 331.89 | 0.07 | 40.0 | -90.54 | 0 | 0 | 0 | 0.69 | 53.33 | -87.34 | -11.18 | -6.99 | -6.58 | -7.48 | 1.06 | -34.77 | 0.97 | -1.02 | -27.07 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -13.74 | -12.35 | 17.68 | -52.58 | -41.0 | -201.6 | 15.96 | 65.9 | 24.69 | -0.19 | 90.36 | -211.76 | -66.32 | -33.93 | -289.16 | 0.05 | -16.67 | -73.68 | 0 | 0 | 0 | 0.45 | 4.77 | -71.99 | -10.45 | -15.34 | 18.23 | -7.56 | -3.28 | 25.88 | 0.98 | -2.97 | -32.41 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -12.23 | -87.58 | -3.82 | -37.29 | -4386.21 | -965.2 | 9.62 | 22.86 | 10.32 | -1.97 | -1131.25 | -21.6 | -49.52 | -776.46 | -562.92 | 0.06 | 200.0 | -45.45 | 0 | 0 | 0 | 0.43 | 189.84 | -37.16 | -9.06 | -2.6 | 29.93 | -7.32 | 4.56 | 30.42 | 1.01 | -12.93 | -33.11 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -6.52 | 31.37 | 59.25 | 0.87 | 1350.0 | -86.38 | 7.83 | -2.97 | 3111.54 | -0.16 | -180.0 | 91.53 | -5.65 | 40.15 | 41.21 | 0.02 | -97.3 | -98.8 | 0 | 0 | 0 | 0.15 | -97.28 | -98.62 | -8.83 | 15.82 | 44.11 | -7.67 | -38.2 | 45.02 | 1.16 | -12.78 | -27.04 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -9.5 | 43.08 | 45.31 | 0.06 | -99.88 | 100.09 | 8.07 | -36.95 | 3768.18 | 0.2 | 17.65 | 112.74 | -9.44 | -126.93 | 88.47 | 0.74 | 289.47 | 252.38 | 0 | 0 | 0 | 5.49 | 239.24 | 250.81 | -10.49 | 17.92 | 37.03 | -5.55 | 45.59 | 69.57 | 1.33 | -8.28 | -14.74 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -16.69 | -41.68 | 43.75 | 51.75 | 1100.7 | 473.73 | 12.8 | 46.79 | 5665.22 | 0.17 | 110.49 | 54.55 | 35.06 | 569.34 | 269.78 | 0.19 | 72.73 | -52.5 | 0 | 0 | 0 | 1.62 | 135.06 | -46.23 | -12.78 | 1.16 | 30.99 | -10.2 | 3.04 | 39.21 | 1.45 | -3.97 | -9.38 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -11.78 | 26.38 | 50.55 | 4.31 | -32.55 | -59.79 | 8.72 | 3453.85 | 2742.42 | -1.62 | 14.29 | -232.79 | -7.47 | 22.27 | 42.98 | 0.11 | -93.37 | -72.5 | 0 | 0 | 0 | 0.69 | -93.65 | -68.8 | -12.93 | 18.16 | 41.65 | -10.52 | 24.59 | 55.31 | 1.51 | -5.03 | -11.7 | 0.02 | 0.0 | -98.95 | 0.00 | 0 | 0 |
| 20Q3 (7) | -16.0 | 7.89 | -11.81 | 6.39 | 109.91 | -83.82 | -0.26 | -18.18 | 87.32 | -1.89 | -20.38 | -19000.0 | -9.61 | 88.26 | -138.17 | 1.66 | 690.48 | 374.29 | 0 | 0 | 0 | 10.83 | 592.5 | 657.99 | -15.8 | 5.16 | 34.58 | -13.95 | 23.52 | 40.46 | 1.59 | 1.92 | -12.64 | 0.02 | 0.0 | -99.32 | 0.00 | 0 | 0 |
| 20Q2 (6) | -17.37 | 41.46 | 29.36 | -64.51 | -815.19 | -634.91 | -0.22 | 4.35 | -320.0 | -1.57 | -1527.27 | -324.32 | -81.88 | -296.51 | -553.47 | 0.21 | -47.5 | -44.74 | 0 | 0 | 0 | 1.56 | -48.01 | 15.51 | -16.66 | 10.04 | 32.96 | -18.24 | -8.7 | 17.73 | 1.56 | -2.5 | -14.29 | 0.02 | 0.0 | -99.32 | 0.00 | 0 | 0 |
| 20Q1 (5) | -29.67 | -24.56 | -2.38 | 9.02 | -15.86 | -87.98 | -0.23 | 30.3 | 14.81 | 0.11 | -90.98 | 155.0 | -20.65 | -57.63 | -144.83 | 0.4 | 0.0 | 8.11 | 0 | 0 | 0 | 3.01 | 36.39 | 139.3 | -18.52 | 16.43 | 32.26 | -16.78 | 28.72 | 31.34 | 1.6 | -6.43 | -13.51 | 0.02 | -98.95 | -99.34 | 0.00 | 0 | 0 |
| 19Q4 (4) | -23.82 | -66.46 | 0.0 | 10.72 | -72.85 | 0.0 | -0.33 | 83.9 | 0.0 | 1.22 | 12100.0 | 0.0 | -13.1 | -152.03 | 0.0 | 0.4 | 14.29 | 0.0 | 0 | 0 | 0.0 | 2.21 | 54.36 | 0.0 | -22.16 | 8.24 | 0.0 | -23.54 | -0.47 | 0.0 | 1.71 | -6.04 | 0.0 | 1.91 | -35.47 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -14.31 | 41.81 | 0.0 | 39.49 | 227.45 | 0.0 | -2.05 | -2150.0 | 0.0 | 0.01 | 102.7 | 0.0 | 25.18 | 300.96 | 0.0 | 0.35 | -7.89 | 0.0 | 0 | 0 | 0.0 | 1.43 | 5.53 | 0.0 | -24.15 | 2.82 | 0.0 | -23.43 | -5.68 | 0.0 | 1.82 | 0.0 | 0.0 | 2.96 | 0.34 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -24.59 | 15.15 | 0.0 | 12.06 | -83.93 | 0.0 | 0.1 | 137.04 | 0.0 | -0.37 | -85.0 | 0.0 | -12.53 | -127.2 | 0.0 | 0.38 | 2.7 | 0.0 | 0 | 0 | 0.0 | 1.35 | 7.72 | 0.0 | -24.85 | 9.11 | 0.0 | -22.17 | 9.29 | 0.0 | 1.82 | -1.62 | 0.0 | 2.95 | -1.99 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -28.98 | 0.0 | 0.0 | 75.04 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 46.06 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.26 | 0.0 | 0.0 | -27.34 | 0.0 | 0.0 | -24.44 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 3.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
