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) | -33.27 | 0 | -1.23 | 0 | 39.97 | -8.97 | -1.17 | 0 | -34.5 | 0 | 0.07 | 75.0 | 0 | 0 | 0.09 | 2.24 | 22.72 | 216.88 | 15.08 | 238.88 | 0.55 | 19.57 | 0.02 | 0 | -212.59 | 0 |
| 2022 (9) | -41.64 | 0 | -1.68 | 0 | 43.91 | 56.32 | -3.89 | 0 | -43.32 | 0 | 0.04 | -60.0 | 0 | 0 | 0.08 | -53.35 | 7.17 | -56.65 | 4.45 | -60.69 | 0.46 | -20.69 | 0 | 0 | -848.07 | 0 |
| 2021 (8) | -15.26 | 0 | -6.87 | 0 | 28.09 | 245.94 | -0.64 | 0 | -22.13 | 0 | 0.1 | -69.7 | 0 | 0 | 0.18 | -73.78 | 16.54 | 26.84 | 11.32 | 24.94 | 0.58 | -1.69 | 0 | 0 | -128.24 | 0 |
| 2020 (7) | -4.91 | 0 | -0.95 | 0 | 8.12 | 129.38 | 1.0 | 222.58 | -5.86 | 0 | 0.33 | 3200.0 | 0 | 0 | 0.69 | 1433.97 | 13.04 | 207.55 | 9.06 | 346.31 | 0.59 | 63.89 | 0 | 0 | -50.88 | 0 |
| 2019 (6) | -1.58 | 0 | -0.89 | 0 | 3.54 | -19.73 | 0.31 | 40.91 | -2.47 | 0 | 0.01 | -50.0 | 0 | 0 | 0.05 | -58.13 | 4.24 | 28.88 | 2.03 | 9.73 | 0.36 | 500.0 | 0 | 0 | -66.11 | 0 |
| 2018 (5) | -4.26 | 0 | -0.2 | 0 | 4.41 | -35.99 | 0.22 | 0 | -4.46 | 0 | 0.02 | -92.0 | 0 | 0 | 0.11 | -95.67 | 3.29 | 101.84 | 1.85 | 927.78 | 0.06 | 20.0 | 0 | 0 | -223.04 | 0 |
| 2017 (4) | -6.29 | 0 | -0.86 | 0 | 6.89 | -70.98 | -0.25 | 0 | -7.15 | 0 | 0.25 | 13.64 | 0 | 0 | 2.49 | 30.81 | 1.63 | -62.95 | 0.18 | -93.08 | 0.05 | 25.0 | 0 | 0 | -2734.78 | 0 |
| 2016 (3) | -20.73 | 0 | -1.75 | 0 | 23.74 | 35.12 | 0.02 | -87.5 | -22.48 | 0 | 0.22 | -96.98 | 0 | 0 | 1.90 | -97.81 | 4.4 | 54.93 | 2.6 | 20.93 | 0.04 | 100.0 | 0.01 | 0.0 | -782.26 | 0 |
| 2015 (2) | -19.32 | 0 | -10.65 | 0 | 17.57 | -36.06 | 0.16 | -11.11 | -29.97 | 0 | 7.28 | 666.32 | 0 | 0 | 86.87 | 951.63 | 2.84 | 195.83 | 2.15 | 179.22 | 0.02 | 0.0 | 0.01 | 0.0 | -886.24 | 0 |
| 2014 (1) | -14.58 | 0 | -0.23 | 0 | 27.48 | 112.2 | 0.18 | 1700.0 | -14.81 | 0 | 0.95 | 4650.0 | 0 | 0 | 8.26 | 1994.13 | 0.96 | -54.07 | 0.77 | -61.5 | 0.02 | 100.0 | 0.01 | 0 | -1822.50 | 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) | -1.8 | 87.69 | 69.23 | -0.12 | -108.0 | -33.33 | 4.21 | -72.94 | -63.55 | -0.64 | -60.0 | 57.89 | -1.92 | 85.37 | 67.68 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 9.74 | 96.37 | 137.56 | 7.87 | 183.09 | 167.69 | 0.17 | 21.43 | 54.55 | 0 | -100.0 | 0 | -22.39 | 95.51 | 88.33 |
| 23Q3 (19) | -14.62 | -4.8 | 13.7 | 1.5 | 494.74 | 341.18 | 15.56 | 234.62 | 52.55 | -0.4 | 37.5 | -500.0 | -13.12 | 8.44 | 20.96 | 0.03 | -25.0 | 200.0 | 0 | 0 | 0 | 0.16 | -22.07 | 82.4 | 4.96 | -8.32 | 376.92 | 2.78 | -8.55 | 578.05 | 0.14 | 0.0 | 27.27 | 0.01 | 0 | 0 | -498.98 | -13.75 | 84.68 |
| 23Q2 (18) | -13.95 | -381.03 | -22.26 | -0.38 | 82.96 | -18.75 | 4.65 | -70.08 | -69.12 | -0.64 | -225.49 | 54.29 | -14.33 | -179.34 | -22.17 | 0.04 | 0 | 100.0 | 0 | 0 | 0 | 0.20 | 0 | 0.6 | 5.41 | 107.28 | 536.47 | 3.04 | 118.71 | 520.41 | 0.14 | 40.0 | 27.27 | 0 | 0 | 0 | -438.68 | -125.39 | 76.93 |
| 23Q1 (17) | -2.9 | 50.43 | 61.02 | -2.23 | -2377.78 | -38.51 | 15.54 | 34.55 | 118.87 | 0.51 | 133.55 | 147.22 | -5.13 | 13.64 | 43.31 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 2.61 | -36.34 | 123.08 | 1.39 | -52.72 | 131.67 | 0.1 | -9.09 | -16.67 | 0 | 0 | 0 | -194.63 | -1.47 | 81.16 |
| 22Q4 (16) | -5.85 | 65.47 | -368.0 | -0.09 | -126.47 | 98.11 | 11.55 | 13.24 | -3.02 | -1.52 | -1620.0 | -261.9 | -5.94 | 64.22 | 1.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 4.1 | 294.23 | -51.82 | 2.94 | 617.07 | -56.51 | 0.11 | 0.0 | -15.38 | 0 | 0 | 0 | -191.80 | 94.11 | -957.22 |
| 22Q3 (15) | -16.94 | -48.47 | -57.43 | 0.34 | 206.25 | 118.18 | 10.2 | -32.27 | -18.47 | 0.1 | 107.14 | 171.43 | -16.6 | -41.52 | -31.43 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.09 | -57.02 | -4.62 | 1.04 | 22.35 | -52.94 | 0.41 | -16.33 | -68.7 | 0.11 | 0.0 | -26.67 | 0 | 0 | 0 | -3257.69 | -71.31 | -342.03 |
| 22Q2 (14) | -11.41 | -53.36 | -583.23 | -0.32 | 80.12 | -88.24 | 15.06 | 112.11 | 4202.86 | -1.4 | -29.63 | -536.36 | -11.73 | -29.61 | -537.5 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.20 | 122.91 | 0 | 0.85 | -27.35 | -48.8 | 0.49 | -18.33 | 2.08 | 0.11 | -8.33 | -26.67 | 0 | 0 | 0 | -1901.67 | -84.03 | -617.4 |
| 22Q1 (13) | -7.44 | -495.2 | -370.89 | -1.61 | 66.25 | -2583.33 | 7.1 | -40.39 | 113.86 | -1.08 | -157.14 | -930.77 | -9.05 | -50.33 | -451.83 | 0.01 | -87.5 | 0.0 | 0 | 0 | 0 | 0.09 | -76.09 | 7.51 | 1.17 | -86.25 | -71.81 | 0.6 | -91.12 | -78.34 | 0.12 | -7.69 | -20.0 | 0 | 0 | 0 | -1033.33 | -5595.73 | -1809.7 |
| 21Q4 (12) | -1.25 | 88.38 | -3225.0 | -4.77 | -155.08 | 0 | 11.91 | -4.8 | 6905.88 | -0.42 | -200.0 | -380.0 | -6.02 | 52.34 | -15150.0 | 0.08 | 700.0 | 0 | 0 | 0 | 0 | 0.37 | 316.45 | 0 | 8.51 | 285.07 | 107.06 | 6.76 | 416.03 | 92.05 | 0.13 | -13.33 | -13.33 | 0 | 0 | 0 | -18.14 | 97.54 | -1764.55 |
| 21Q3 (11) | -10.76 | -544.31 | -860.71 | -1.87 | -1000.0 | -1000.0 | 12.51 | 3474.29 | 184.32 | -0.14 | 36.36 | -145.16 | -12.63 | -586.41 | -879.07 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.09 | 0 | 0 | 2.21 | 33.13 | -47.13 | 1.31 | 172.92 | -51.12 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | -736.99 | -178.02 | -1762.21 |
| 21Q2 (10) | -1.67 | -5.7 | 73.74 | -0.17 | -183.33 | 73.85 | 0.35 | -89.46 | -86.89 | -0.22 | -269.23 | -229.41 | -1.84 | -12.2 | 73.75 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.66 | -60.0 | -28.76 | 0.48 | -82.67 | -67.12 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | -265.08 | -389.89 | 33.31 |
| 21Q1 (9) | -1.58 | -4050.0 | -162.45 | -0.06 | 0 | 57.14 | 3.32 | 1852.94 | 277.27 | 0.13 | -13.33 | -64.86 | -1.64 | -4200.0 | -168.62 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0 | 0 | 4.15 | 0.97 | 71.49 | 2.77 | -21.31 | 96.45 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | -54.11 | -5064.55 | -133.15 |
| 20Q4 (8) | 0.04 | 103.57 | -94.87 | 0 | 100.0 | 100.0 | 0.17 | -96.14 | 150.0 | 0.15 | -51.61 | -82.76 | 0.04 | 103.1 | 500.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 4.11 | -1.67 | 144.64 | 3.52 | 31.34 | 248.51 | 0.15 | 0.0 | 15.38 | 0 | 0 | 0 | 1.09 | 102.75 | -98.41 |
| 20Q3 (7) | -1.12 | 82.39 | 68.27 | -0.17 | 73.85 | -1600.0 | 4.4 | 64.79 | -6.58 | 0.31 | 82.35 | 244.44 | -1.29 | 81.6 | 63.56 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 4.18 | 79.4 | 340.0 | 2.68 | 83.56 | 587.18 | 0.15 | 7.14 | 66.67 | 0 | 0 | 0 | -39.58 | 90.04 | 94.62 |
| 20Q2 (6) | -6.36 | -351.38 | -341.83 | -0.65 | -364.29 | -1525.0 | 2.67 | 203.41 | 256.14 | 0.17 | -54.05 | 144.74 | -7.01 | -393.31 | -370.66 | 0.33 | 0 | 0 | 0 | 0 | 0 | 4.11 | 0 | 0 | 2.33 | -3.72 | 145.26 | 1.46 | 3.55 | 265.0 | 0.14 | 0.0 | 75.0 | 0 | 0 | 0 | -397.50 | -343.53 | -172.55 |
| 20Q1 (5) | 2.53 | 224.36 | 273.29 | -0.14 | 82.28 | -133.33 | 0.88 | 358.82 | 0.0 | 0.37 | -57.47 | 232.14 | 2.39 | 24000.0 | 257.24 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 2.42 | 44.05 | 266.67 | 1.41 | 39.6 | 513.04 | 0.14 | 7.69 | 100.0 | 0 | 0 | 0 | 163.23 | 138.56 | 133.54 |
| 19Q4 (4) | 0.78 | 122.1 | 0.0 | -0.79 | -7800.0 | 0.0 | -0.34 | -107.22 | 0.0 | 0.87 | 866.67 | 0.0 | -0.01 | 99.72 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 1.68 | 76.84 | 0.0 | 1.01 | 158.97 | 0.0 | 0.13 | 44.44 | 0.0 | 0 | 0 | 0.0 | 68.42 | 109.3 | 0.0 |
| 19Q3 (3) | -3.53 | -234.22 | 0.0 | -0.01 | 75.0 | 0.0 | 4.71 | 375.44 | 0.0 | 0.09 | 123.68 | 0.0 | -3.54 | -236.68 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.95 | 0.0 | 0.0 | 0.39 | -2.5 | 0.0 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0.0 | -735.42 | -234.22 | 0.0 |
| 19Q2 (2) | 2.63 | 280.14 | 0.0 | -0.04 | 33.33 | 0.0 | -1.71 | -294.32 | 0.0 | -0.38 | -35.71 | 0.0 | 2.59 | 270.39 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.95 | 43.94 | 0.0 | 0.4 | 73.91 | 0.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0.0 | 547.92 | 212.59 | 0.0 |
| 19Q1 (1) | -1.46 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | -1.52 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -486.67 | 0.0 | 0.0 |
