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) | 6.15 | -85.49 | 0.15 | 0 | -8.23 | 0 | -0.26 | 0 | 6.3 | -84.84 | 0.02 | -83.33 | 0.01 | -85.71 | 0.01 | -84.34 | 43.5 | 16.9 | 35.82 | 21.14 | 0.26 | -7.14 | 0.02 | 0.0 | 17.04 | -87.99 |
| 2022 (9) | 42.38 | 0 | -0.83 | 0 | -48.79 | 0 | -0.38 | 0 | 41.55 | 0 | 0.12 | 9.09 | 0.07 | 0 | 0.08 | -0.5 | 37.21 | 5.32 | 29.57 | 1.27 | 0.28 | 3.7 | 0.02 | 0.0 | 141.88 | 0 |
| 2021 (8) | -9.51 | 0 | 0.19 | -87.42 | 28.11 | 0 | 0.58 | 0 | -9.32 | 0 | 0.11 | 266.67 | -0.05 | 0 | 0.08 | 206.88 | 35.33 | 13.53 | 29.2 | 5.04 | 0.27 | 3.85 | 0.02 | 0.0 | -32.25 | 0 |
| 2020 (7) | 12.15 | -80.31 | 1.51 | 13.53 | -20.97 | 0 | -3.33 | 0 | 13.66 | -78.33 | 0.03 | 200.0 | 0.01 | -50.0 | 0.03 | 424.43 | 31.12 | -17.37 | 27.8 | -11.49 | 0.26 | 0.0 | 0.02 | 0.0 | 43.27 | -77.78 |
| 2019 (6) | 61.71 | 0 | 1.33 | 0 | -65.74 | 0 | 1.22 | 0 | 63.04 | 0 | 0.01 | -50.0 | 0.02 | 0.0 | 0.01 | -88.3 | 37.66 | 397.49 | 31.41 | 263.54 | 0.26 | 62.5 | 0.02 | 0.0 | 194.73 | 0 |
| 2018 (5) | -44.82 | 0 | -0.27 | 0 | 51.38 | 0 | -0.47 | 0 | -45.09 | 0 | 0.02 | -98.85 | 0.02 | 0 | 0.04 | -97.43 | 7.57 | -66.81 | 8.64 | -60.33 | 0.16 | 23.08 | 0.02 | 0.0 | -508.16 | 0 |
| 2017 (4) | 22.85 | -59.48 | -0.41 | 0 | -25.67 | 0 | 2.43 | -6.9 | 22.44 | -59.73 | 1.74 | 17300.0 | 0 | 0 | 1.68 | 19669.53 | 22.81 | -18.56 | 21.78 | -9.81 | 0.13 | 0.0 | 0.02 | 0.0 | 104.20 | -55.1 |
| 2016 (3) | 56.39 | 0 | -0.67 | 0 | -47.13 | 0 | 2.61 | 0 | 55.72 | 0 | 0.01 | -90.0 | 0.01 | -50.0 | 0.01 | -93.6 | 28.01 | 2.86 | 24.15 | -8.94 | 0.13 | 85.71 | 0.02 | 0.0 | 232.06 | 0 |
| 2015 (2) | -3.73 | 0 | 1.82 | 0 | -3.16 | 0 | -0.46 | 0 | -1.91 | 0 | 0.1 | 233.33 | 0.02 | 100.0 | 0.13 | 184.57 | 27.23 | 60.55 | 26.52 | 88.62 | 0.07 | 0.0 | 0.02 | 0.0 | -14.02 | 0 |
| 2014 (1) | 16.63 | 0 | -1.56 | 0 | -8.82 | 0 | -2.47 | 0 | 15.07 | 0 | 0.03 | -76.92 | 0.01 | -95.65 | 0.05 | -63.21 | 16.96 | -47.9 | 14.06 | -54.14 | 0.07 | 40.0 | 0.02 | -33.33 | 117.53 | 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) | 1.54 | 232.76 | 112.0 | -0.06 | 92.77 | -500.0 | 0.02 | 100.74 | -99.79 | -0.44 | -528.57 | -109.52 | 1.48 | 174.37 | 111.53 | 0 | 0 | -100.0 | 0.01 | 0 | 0 | -0.00 | 0 | -100.0 | 17.31 | 157.21 | 4908.33 | 14.73 | 137.58 | 2684.21 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0 | 10.41 | 156.24 | 0 |
| 23Q3 (19) | -1.16 | 62.7 | 76.61 | -0.83 | -591.67 | 21.7 | -2.7 | -29.19 | 68.12 | -0.07 | 58.82 | 95.48 | -1.99 | 38.39 | 66.94 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | 6.73 | 46.94 | 91.74 | 6.2 | 104.62 | 130.48 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0 | -18.50 | 81.56 | 89.71 |
| 23Q2 (18) | -3.11 | -135.06 | -105.09 | -0.12 | -110.34 | -148.0 | -2.09 | 39.6 | 96.17 | -0.17 | -141.46 | 83.65 | -3.23 | -132.2 | -105.27 | 0.01 | 0 | -75.0 | 0.01 | 0 | 0 | 0.06 | 0 | 53.8 | 4.58 | -69.22 | -82.14 | 3.03 | -74.43 | -85.29 | 0.06 | -25.0 | -14.29 | 0.01 | 0.0 | 0 | -100.32 | -235.05 | -133.95 |
| 23Q1 (17) | 8.87 | 169.13 | 1074.73 | 1.16 | 11700.0 | 0 | -3.46 | -137.04 | -170.61 | 0.41 | 295.24 | -82.99 | 10.03 | 178.12 | 1202.2 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | 14.88 | 4233.33 | 76.72 | 11.85 | 2178.95 | 72.99 | 0.08 | 14.29 | 14.29 | 0.01 | 0 | 0 | 74.29 | 0 | 664.92 |
| 22Q4 (16) | -12.83 | -158.67 | -10.22 | -0.01 | 99.06 | -200.0 | 9.34 | 210.27 | -6.51 | -0.21 | 86.45 | -320.0 | -12.84 | -113.29 | -10.4 | 0.01 | -83.33 | 0.0 | 0 | 0 | 100.0 | 0.26 | -23.87 | 1213.54 | -0.36 | -110.26 | -102.37 | -0.57 | -121.19 | -104.57 | 0.07 | 0.0 | -30.0 | 0 | 0 | -100.0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (15) | -4.96 | -108.12 | -128.99 | -1.06 | -524.0 | -330.43 | -8.47 | 84.48 | -1172.15 | -1.55 | -49.04 | -1309.09 | -6.02 | -109.82 | -134.26 | 0.06 | 50.0 | -40.0 | 0 | 0 | -100.0 | 0.34 | 744.93 | 93.17 | 3.51 | -86.31 | -75.02 | 2.69 | -86.94 | -76.67 | 0.07 | 0.0 | 75.0 | 0 | 0 | -100.0 | -179.71 | -160.82 | -221.63 |
| 22Q2 (14) | 61.08 | 6812.09 | 548.46 | 0.25 | 0 | -63.24 | -54.57 | -1213.67 | -613.84 | -1.04 | -143.15 | -845.45 | 61.33 | 6839.56 | 573.96 | 0.04 | 300.0 | 0 | 0 | -100.0 | 0 | 0.04 | 14.78 | 0 | 25.64 | 204.51 | 544.22 | 20.6 | 200.73 | 528.05 | 0.07 | 0.0 | 0.0 | 0 | 0 | -100.0 | 295.50 | 2347.1 | 172.9 |
| 22Q1 (13) | -0.91 | 92.18 | 33.09 | 0 | -100.0 | 100.0 | 4.9 | -50.95 | -26.97 | 2.41 | 4920.0 | 183.53 | -0.91 | 92.18 | 60.94 | 0.01 | 0.0 | 0 | 0.07 | 216.67 | 800.0 | 0.04 | 77.92 | 0 | 8.42 | -44.46 | 291.63 | 6.85 | -45.07 | 256.77 | 0.07 | -30.0 | 0.0 | 0 | -100.0 | -100.0 | -13.15 | 85.79 | 80.66 |
| 21Q4 (12) | -11.64 | -168.03 | 33.49 | 0.01 | -97.83 | -98.31 | 9.99 | 1164.56 | 307.76 | -0.05 | 54.55 | 99.24 | -11.63 | -166.19 | 31.22 | 0.01 | -90.0 | 0 | -0.06 | -700.0 | -500.0 | 0.02 | -88.8 | 0 | 15.16 | 7.9 | 172.17 | 12.47 | 8.15 | 121.49 | 0.1 | 150.0 | 42.86 | 0.01 | 0.0 | 0 | -92.53 | -162.62 | 69.86 |
| 21Q3 (11) | 17.11 | 225.62 | 490.64 | 0.46 | -32.35 | -50.0 | 0.79 | -92.56 | 118.16 | -0.11 | 0.0 | 80.36 | 17.57 | 235.78 | 607.8 | 0.1 | 0 | 0 | 0.01 | 0 | 0 | 0.18 | 0 | 0 | 14.05 | 253.02 | 162.62 | 11.53 | 251.52 | 171.29 | 0.04 | -42.86 | -42.86 | 0.01 | 0.0 | 0.0 | 147.75 | 136.45 | 246.07 |
| 21Q2 (10) | -13.62 | -901.47 | -133.1 | 0.68 | 170.1 | 6700.0 | 10.62 | 58.27 | 151.33 | -0.11 | -112.94 | -103.96 | -12.94 | -455.36 | -131.44 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | -0.00 | 0 | -100.0 | 3.98 | 85.12 | -79.09 | 3.28 | 70.83 | -79.98 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | -405.36 | -496.11 | -262.04 |
| 21Q1 (9) | -1.36 | 92.23 | 80.87 | -0.97 | -264.41 | -9600.0 | 6.71 | 173.88 | 314.2 | 0.85 | 112.96 | -15.84 | -2.33 | 86.22 | 67.28 | 0 | 0 | 0 | -0.01 | 0.0 | -200.0 | -0.00 | 0 | 0 | 2.15 | -61.4 | 83.76 | 1.92 | -65.9 | 24.68 | 0.07 | 0.0 | 16.67 | 0.01 | 0 | 0.0 | -68.00 | 77.85 | 84.6 |
| 20Q4 (8) | -17.5 | -299.54 | -82.86 | 0.59 | -35.87 | 5.36 | 2.45 | 156.32 | 118.67 | -6.56 | -1071.43 | -8300.0 | -16.91 | -388.73 | -87.68 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | 5.57 | 4.11 | 328.46 | 5.63 | 32.47 | 923.64 | 0.07 | 0.0 | 16.67 | 0 | -100.0 | -100.0 | -307.02 | -203.51 | 80.11 |
| 20Q3 (7) | -4.38 | -110.64 | -105.93 | 0.92 | 9100.0 | 43.75 | -4.35 | 78.98 | 91.86 | -0.56 | -120.14 | -155.45 | -3.46 | -108.41 | -104.64 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 5.35 | -71.89 | -81.93 | 4.25 | -74.05 | -83.14 | 0.07 | 16.67 | 0.0 | 0.01 | 0.0 | 0.0 | -101.15 | -140.44 | -134.64 |
| 20Q2 (6) | 41.15 | 678.76 | 5736.99 | 0.01 | 200.0 | 112.5 | -20.69 | -1377.16 | -593.79 | 2.78 | 175.25 | -9.74 | 41.16 | 678.09 | 5181.48 | 0.03 | 0 | 0 | 0 | -100.0 | 0 | 0.04 | 0 | 0 | 19.03 | 1526.5 | 245.37 | 16.38 | 963.64 | 253.78 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 250.15 | 156.64 | 1713.99 |
| 20Q1 (5) | -7.11 | 25.71 | -284.32 | -0.01 | -101.79 | -104.55 | 1.62 | 112.35 | 147.79 | 1.01 | 1162.5 | 134.59 | -7.12 | 20.98 | -336.81 | 0 | 0 | 0 | 0.01 | 0 | 0.0 | -0.00 | 0 | 0 | 1.17 | -10.0 | -4.88 | 1.54 | 180.0 | 52.48 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | -441.61 | 71.39 | -160.19 |
| 19Q4 (4) | -9.57 | -112.96 | 0.0 | 0.56 | -12.5 | 0.0 | -13.12 | 75.44 | 0.0 | 0.08 | -92.08 | 0.0 | -9.01 | -112.1 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 1.3 | -95.61 | 0.0 | 0.55 | -97.82 | 0.0 | 0.06 | -14.29 | 0.0 | 0.01 | 0.0 | 0.0 | -1543.55 | -628.59 | 0.0 |
| 19Q3 (3) | 73.85 | 10216.44 | 0.0 | 0.64 | 900.0 | 0.0 | -53.41 | -1374.7 | 0.0 | 1.01 | -67.21 | 0.0 | 74.49 | 9296.3 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 29.61 | 437.39 | 0.0 | 25.21 | 444.49 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 292.01 | 1984.08 | 0.0 |
| 19Q2 (2) | -0.73 | 60.54 | 0.0 | -0.08 | -136.36 | 0.0 | 4.19 | 223.6 | 0.0 | 3.08 | 205.48 | 0.0 | -0.81 | 50.31 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | 0 | 0.0 | 5.51 | 347.97 | 0.0 | 4.63 | 358.42 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -15.50 | 90.87 | 0.0 |
| 19Q1 (1) | -1.85 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -3.39 | 0.0 | 0.0 | -2.92 | 0.0 | 0.0 | -1.63 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -169.72 | 0.0 | 0.0 |
