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) | 29.49 | 0 | -5.65 | 0 | -4.3 | 0 | 1.13 | 0 | 23.84 | -47.63 | 3.77 | -5.99 | -8.54 | 0 | 29.48 | 6.51 | -2.55 | 0 | 4.93 | -54.69 | 2.36 | -30.18 | 0 | 0 | 404.53 | 0 |
| 2022 (9) | -22.63 | 0 | 68.15 | 0 | -35.78 | 0 | 0 | 0 | 45.52 | 0 | 4.01 | 88.26 | 0 | 0 | 27.67 | 97.23 | -7.36 | 0 | 10.88 | 0 | 3.38 | 17.36 | 0 | 0 | -158.70 | 0 |
| 2021 (8) | -1.05 | 0 | -21.21 | 0 | 23.07 | 246.92 | 0.1 | 0 | -22.26 | 0 | 2.13 | -10.13 | 0.04 | 0 | 14.03 | 18.94 | -3.73 | 0 | -0.89 | 0 | 2.88 | 8.27 | 0 | 0 | -52.76 | 0 |
| 2020 (7) | 0.71 | -83.83 | -8.75 | 0 | 6.65 | 0 | -0.11 | 0 | -8.04 | 0 | 2.37 | -30.29 | -0.17 | 0 | 11.80 | 1.18 | -2.76 | 0 | 0.03 | -99.22 | 2.66 | 1.53 | 0 | 0 | 26.39 | -61.16 |
| 2019 (6) | 4.39 | -25.09 | -3.17 | 0 | -1.39 | 0 | -0.1 | 0 | 1.22 | -76.76 | 3.4 | 116.56 | 0.05 | 0 | 11.66 | 121.09 | 1.9 | -40.62 | 3.84 | -4.95 | 2.62 | 9.17 | 0 | 0 | 67.96 | -25.32 |
| 2018 (5) | 5.86 | -6.24 | -0.61 | 0 | -3.65 | 0 | 0.13 | 1200.0 | 5.25 | 1.74 | 1.57 | 31.93 | 0 | 0 | 5.27 | 37.12 | 3.2 | -23.63 | 4.04 | -8.8 | 2.4 | -0.41 | 0 | 0 | 90.99 | -0.42 |
| 2017 (4) | 6.25 | -4.29 | -1.09 | 0 | -5.31 | 0 | 0.01 | 0 | 5.16 | 12.42 | 1.19 | -68.77 | 0.05 | 0 | 3.85 | -63.55 | 4.19 | 18.7 | 4.43 | 3.99 | 2.41 | -35.22 | 0 | 0 | 91.37 | 11.66 |
| 2016 (3) | 6.53 | -8.54 | -1.94 | 0 | -4.21 | 0 | -0.03 | 0 | 4.59 | 19.22 | 3.81 | 14.76 | -0.5 | 0 | 10.55 | 15.52 | 3.53 | -6.86 | 4.26 | 2.16 | 3.72 | -2.87 | 0 | 0 | 81.83 | -8.31 |
| 2015 (2) | 7.14 | -2.19 | -3.29 | 0 | -3.77 | 0 | -0.02 | 0 | 3.85 | -25.96 | 3.32 | 48.88 | 0.08 | 0 | 9.13 | 42.53 | 3.79 | -8.23 | 4.17 | 1.71 | 3.83 | 3.79 | 0 | 0 | 89.25 | -4.76 |
| 2014 (1) | 7.3 | 8.15 | -2.1 | 0 | -4.94 | 0 | 0.09 | 12.5 | 5.2 | 19.54 | 2.23 | 29.65 | -0.02 | 0 | 6.41 | 19.78 | 4.13 | 11.02 | 4.1 | 15.17 | 3.69 | 2.79 | 0 | 0 | 93.71 | -0.74 |
| 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) | 3.79 | -84.54 | 116.76 | -3.38 | -264.88 | -115.25 | -0.61 | 75.1 | 7.58 | 1.63 | 840.91 | 2137.5 | 0.41 | -98.46 | 193.18 | 0.69 | -37.84 | -31.0 | -4.97 | -458.43 | 0 | 22.55 | -36.62 | -8.23 | -2.3 | -2775.0 | 52.67 | -1.5 | -167.86 | -114.99 | 0.6 | 0.0 | -30.23 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q3 (19) | 24.51 | 888.31 | 2750.0 | 2.05 | 128.83 | 127.52 | -2.45 | -301.64 | 92.07 | -0.22 | 12.0 | -184.62 | 26.56 | 673.65 | 503.03 | 1.11 | -11.2 | -27.45 | -0.89 | 66.67 | 0 | 35.58 | -21.73 | -18.15 | -0.08 | 65.22 | 91.21 | -0.56 | -111.2 | -168.29 | 0.6 | 3.45 | -30.23 | 0 | 0 | 0 | 61275.00 | 137768.75 | 119600.0 |
| 23Q2 (18) | 2.48 | 290.77 | 133.51 | -7.11 | -354.84 | -117.9 | -0.61 | 3.17 | -105.15 | -0.25 | -733.33 | 96.89 | -4.63 | -410.74 | -114.33 | 1.25 | 76.06 | 45.35 | -2.67 | 0 | 0 | 45.45 | 147.12 | 30.55 | -0.23 | -483.33 | 86.86 | 5.0 | 151.26 | 4066.67 | 0.58 | 1.75 | -32.56 | 0 | 0 | 0 | 44.44 | 187.52 | 105.89 |
| 23Q1 (17) | -1.3 | 94.25 | -119.97 | 2.79 | -87.42 | -79.66 | -0.63 | 4.55 | 96.08 | -0.03 | 62.5 | -100.38 | 1.49 | 438.64 | -92.63 | 0.71 | -29.0 | 14.52 | 0 | 0 | 0 | 18.39 | -25.14 | 31.43 | 0.06 | 101.23 | -64.71 | 1.99 | -80.12 | 2942.86 | 0.57 | -33.72 | -28.75 | 0 | 0 | 0 | -50.78 | 75.59 | -105.69 |
| 22Q4 (16) | -22.61 | -2729.07 | -10177.27 | 22.17 | 397.58 | 469.5 | -0.66 | 97.86 | -109.0 | -0.08 | -130.77 | -188.89 | -0.44 | 93.32 | 92.93 | 1.0 | -34.64 | 25.0 | 0 | 0 | 0 | 24.57 | -43.47 | 31.76 | -4.86 | -434.07 | -531.17 | 10.01 | 1120.73 | 2805.41 | 0.86 | 0.0 | 6.17 | 0 | 0 | 0 | -208.00 | -506.33 | -316.01 |
| 22Q3 (15) | 0.86 | 111.62 | -28.93 | -7.45 | -118.76 | -73.26 | -30.88 | -360.81 | -1164.83 | 0.26 | 103.23 | 620.0 | -6.59 | -120.39 | -113.27 | 1.53 | 77.91 | 93.67 | 0 | 0 | -100.0 | 43.47 | 24.84 | 44.15 | -0.91 | 48.0 | 30.0 | 0.82 | 583.33 | 18.84 | 0.86 | 0.0 | 28.36 | 0 | 0 | 0 | 51.19 | 106.78 | -42.46 |
| 22Q2 (14) | -7.4 | -213.67 | -343.11 | 39.72 | 189.5 | 685.84 | 11.84 | 173.63 | 32.88 | -8.04 | -202.29 | -80300.0 | 32.32 | 59.76 | 482.49 | 0.86 | 38.71 | 218.52 | 0 | 0 | 0 | 34.82 | 148.78 | 257.2 | -1.75 | -1129.41 | 7.89 | 0.12 | 271.43 | 110.53 | 0.86 | 7.5 | 24.64 | 0 | 0 | 0 | -755.10 | -184.67 | 0 |
| 22Q1 (13) | 6.51 | 3059.09 | 1859.46 | 13.72 | 328.67 | 431.4 | -16.08 | -319.37 | -509.16 | 7.86 | 8633.33 | 11128.57 | 20.23 | 425.24 | 548.56 | 0.62 | -22.5 | 129.63 | 0 | 0 | 0 | 14.00 | -24.95 | 184.57 | 0.17 | 122.08 | -32.0 | -0.07 | 81.08 | 0.0 | 0.8 | -1.23 | 14.29 | 0 | 0 | 0 | 891.78 | 1883.56 | 1618.44 |
| 21Q4 (12) | -0.22 | -118.18 | -137.93 | -6.0 | -39.53 | 16.67 | 7.33 | 152.76 | 23.61 | 0.09 | 280.0 | 152.94 | -6.22 | -101.29 | 6.04 | 0.8 | 1.27 | 50.94 | 0 | -100.0 | 100.0 | 18.65 | -38.15 | 101.96 | -0.77 | 40.77 | 25.96 | -0.37 | -153.62 | 19.57 | 0.81 | 20.9 | 15.71 | 0 | 0 | 0 | -50.00 | -156.2 | -120.69 |
| 21Q3 (11) | 1.21 | 172.46 | -18.24 | -4.3 | 36.58 | -2288.89 | 2.9 | -67.45 | 526.47 | -0.05 | -400.0 | 70.59 | -3.09 | 63.43 | -337.69 | 0.79 | 192.59 | -36.29 | 0.04 | 0 | 0 | 30.15 | 209.34 | 33.5 | -1.3 | 31.58 | -27.45 | 0.69 | 160.53 | -27.37 | 0.67 | -2.9 | 1.52 | 0 | 0 | 0 | 88.97 | 0 | -3.21 |
| 21Q2 (10) | -1.67 | -351.35 | -415.09 | -6.78 | -63.77 | -465.0 | 8.91 | 126.72 | 490.07 | -0.01 | -114.29 | -103.7 | -8.45 | -87.36 | -1161.19 | 0.27 | 0.0 | -37.21 | 0 | 0 | 0 | 9.75 | 98.19 | -24.06 | -1.9 | -860.0 | -80.95 | -1.14 | -1528.57 | -418.18 | 0.69 | -1.43 | 6.15 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q1 (9) | -0.37 | -163.79 | 80.32 | -4.14 | 42.5 | -2335.29 | 3.93 | -33.73 | 4030.0 | 0.07 | 141.18 | 275.0 | -4.51 | 31.87 | -120.0 | 0.27 | -49.06 | 58.82 | 0 | 100.0 | 0 | 4.92 | -46.74 | 59.4 | 0.25 | 124.04 | -30.56 | -0.07 | 84.78 | 70.83 | 0.7 | 0.0 | 7.69 | 0 | 0 | 0 | -58.73 | -124.3 | 87.19 |
| 20Q4 (8) | 0.58 | -60.81 | -60.81 | -7.2 | -3900.0 | -531.58 | 5.93 | 972.06 | 4461.54 | -0.17 | 0.0 | -21.43 | -6.62 | -609.23 | -2047.06 | 0.53 | -57.26 | -52.25 | -0.17 | 0 | -440.0 | 9.23 | -59.12 | -35.37 | -1.04 | -1.96 | -595.24 | -0.46 | -148.42 | -188.46 | 0.7 | 6.06 | 7.69 | 0 | 0 | 0 | 241.67 | 162.89 | 91.05 |
| 20Q3 (7) | 1.48 | 179.25 | -13.45 | -0.18 | 85.0 | 14.29 | -0.68 | -145.03 | 41.38 | -0.17 | -162.96 | -1600.0 | 1.3 | 294.03 | -13.33 | 1.24 | 188.37 | -1.59 | 0 | 0 | 0 | 22.59 | 75.96 | 20.46 | -1.02 | 2.86 | -610.0 | 0.95 | 531.82 | -38.31 | 0.66 | 1.54 | 0.0 | 0 | 0 | 0 | 91.93 | -25.42 | 18.27 |
| 20Q2 (6) | 0.53 | 128.19 | -53.51 | -1.2 | -605.88 | -64.38 | 1.51 | 1610.0 | 1261.54 | 0.27 | 775.0 | 145.45 | -0.67 | 67.32 | -263.41 | 0.43 | 152.94 | -41.89 | 0 | 0 | 0 | 12.84 | 316.03 | 14.83 | -1.05 | -391.67 | -383.78 | -0.22 | 8.33 | -133.85 | 0.65 | 0.0 | -1.52 | 0 | 0 | 0 | 123.26 | 126.88 | 41.64 |
| 20Q1 (5) | -1.88 | -227.03 | -3233.33 | -0.17 | 85.09 | 84.26 | -0.1 | -176.92 | 58.33 | -0.04 | 71.43 | 33.33 | -2.05 | -702.94 | -100.98 | 0.17 | -84.68 | -41.38 | 0 | -100.0 | 0 | 3.09 | -78.4 | -14.36 | 0.36 | 71.43 | -68.14 | -0.24 | -146.15 | -121.24 | 0.65 | 0.0 | -1.52 | 0 | 0 | 0 | -458.54 | -462.49 | -13779.67 |
| 19Q4 (4) | 1.48 | -13.45 | 0.0 | -1.14 | -442.86 | 0.0 | 0.13 | 111.21 | 0.0 | -0.14 | -1300.0 | 0.0 | 0.34 | -77.33 | 0.0 | 1.11 | -11.9 | 0.0 | 0.05 | 0 | 0.0 | 14.29 | -23.81 | 0.0 | 0.21 | 5.0 | 0.0 | 0.52 | -66.23 | 0.0 | 0.65 | -1.52 | 0.0 | 0 | 0 | 0.0 | 126.50 | 62.74 | 0.0 |
| 19Q3 (3) | 1.71 | 50.0 | 0.0 | -0.21 | 71.23 | 0.0 | -1.16 | -792.31 | 0.0 | -0.01 | -109.09 | 0.0 | 1.5 | 265.85 | 0.0 | 1.26 | 70.27 | 0.0 | 0 | 0 | 0.0 | 18.75 | 67.74 | 0.0 | 0.2 | -45.95 | 0.0 | 1.54 | 136.92 | 0.0 | 0.66 | 0.0 | 0.0 | 0 | 0 | 0.0 | 77.73 | -10.68 | 0.0 |
| 19Q2 (2) | 1.14 | 1800.0 | 0.0 | -0.73 | 32.41 | 0.0 | -0.13 | 45.83 | 0.0 | 0.11 | 283.33 | 0.0 | 0.41 | 140.2 | 0.0 | 0.74 | 155.17 | 0.0 | 0 | 0 | 0.0 | 11.18 | 210.29 | 0.0 | 0.37 | -67.26 | 0.0 | 0.65 | -42.48 | 0.0 | 0.66 | 0.0 | 0.0 | 0 | 0 | 0.0 | 87.02 | 2496.18 | 0.0 |
| 19Q1 (1) | 0.06 | 0.0 | 0.0 | -1.08 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -1.02 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.60 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.35 | 0.0 | 0.0 |
