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) | -2.58 | 0 | 13.91 | 0 | -34.9 | 0 | -7.7 | 0 | 11.33 | 0 | 0.17 | -15.0 | 0.06 | 0 | 0.63 | -8.88 | 0.66 | 17.86 | 75.0 | -38.36 | 0.99 | -2.94 | 0.03 | 0.0 | -3.39 | 0 |
| 2022 (9) | -7.95 | 0 | -3.02 | 0 | -32.3 | 0 | -39.98 | 0 | -10.97 | 0 | 0.2 | 17.65 | 0 | 0 | 0.70 | 10.36 | 0.56 | 14.29 | 121.68 | -29.82 | 1.02 | 3.03 | 0.03 | 0.0 | -6.48 | 0 |
| 2021 (8) | -19.01 | 0 | 8.66 | 201.74 | -50.13 | 0 | -11.83 | 0 | -10.35 | 0 | 0.17 | -76.71 | 0 | 0 | 0.63 | -76.37 | 0.49 | -5.77 | 173.39 | 119.26 | 0.99 | -5.71 | 0.03 | -25.0 | -10.90 | 0 |
| 2020 (7) | -4.41 | 0 | 2.87 | -94.71 | -6.45 | 0 | 3.24 | 0 | -1.54 | 0 | 0.73 | 40.38 | -0.01 | 0 | 2.67 | 78.87 | 0.52 | 0 | 79.08 | -10.09 | 1.05 | 1.94 | 0.04 | -33.33 | -5.50 | 0 |
| 2019 (6) | -16.43 | 0 | 54.21 | -33.55 | 24.24 | 0 | -1.6 | 0 | 37.78 | -23.54 | 0.52 | -13.33 | 46.17 | 0 | 1.49 | 160.99 | -0.67 | 0 | 87.95 | -15.6 | 1.03 | -26.43 | 0.06 | -70.0 | -18.45 | 0 |
| 2018 (5) | -32.17 | 0 | 81.58 | -74.02 | -92.58 | 0 | 0.87 | 0 | 49.41 | -84.01 | 0.6 | 172.73 | -1.98 | 0 | 0.57 | 706.49 | 48.53 | -80.6 | 104.2 | -22.52 | 1.4 | -5.41 | 0.2 | -9.09 | -30.41 | 0 |
| 2017 (4) | -5.01 | 0 | 314.07 | 2033.63 | -144.69 | 0 | -0.82 | 0 | 309.06 | 2699.46 | 0.22 | -56.0 | -44.44 | 0 | 0.07 | -88.02 | 250.17 | 885.7 | 134.48 | 80.39 | 1.48 | -7.5 | 0.22 | 29.41 | -3.68 | 0 |
| 2016 (3) | -3.68 | 0 | 14.72 | 0 | 0.68 | -97.16 | -2.07 | 0 | 11.04 | 0 | 0.5 | -25.37 | -0.15 | 0 | 0.59 | -24.6 | 25.38 | 21.44 | 74.55 | -2.0 | 1.6 | -43.86 | 0.17 | -64.58 | -4.82 | 0 |
| 2015 (2) | -23.87 | 0 | -13.25 | 0 | 23.96 | 0 | -0.13 | 0 | -37.12 | 0 | 0.67 | -45.97 | -0.24 | 0 | 0.78 | -42.79 | 20.9 | -10.42 | 76.07 | 6.95 | 2.85 | -14.41 | 0.48 | -43.53 | -30.06 | 0 |
| 2014 (1) | -3.24 | 0 | 53.34 | 0 | -41.47 | 0 | 0.61 | -70.67 | 50.1 | 0 | 1.24 | -52.12 | -0.08 | 0 | 1.37 | 305.17 | 23.33 | -96.63 | 71.13 | -83.68 | 3.33 | 16.03 | 0.85 | 4.94 | -4.30 | 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) | -0.05 | -101.57 | -104.72 | 11.77 | 131.24 | 29525.0 | -25.87 | -140.2 | 86.03 | -3.32 | -78.49 | -171.09 | 11.72 | 41.55 | 1049.02 | 0.04 | -42.86 | 33.33 | 0.07 | 800.0 | 0 | 0.70 | -32.39 | 53.34 | -0.03 | -150.0 | -104.69 | -37.16 | -156.68 | 31.41 | 0.24 | 0.0 | -4.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 3.19 | 169.05 | 739.47 | 5.09 | 227.89 | -91.31 | -10.77 | -1036.52 | -107.86 | -1.86 | -2.76 | 95.07 | 8.28 | 196.28 | -85.95 | 0.07 | 250.0 | 250.0 | -0.01 | 0 | 0 | 1.03 | 251.03 | 249.48 | 0.06 | -80.65 | 121.43 | 65.56 | 45.11 | -11.01 | 0.24 | -4.0 | -4.0 | 0.01 | 0.0 | 0.0 | 4.85 | 147.68 | 843.05 |
| 23Q2 (18) | -4.62 | -316.22 | 38.97 | -3.98 | -482.69 | 80.43 | 1.15 | 98.28 | -89.91 | -1.81 | -151.39 | 44.48 | -8.6 | -12185.71 | 69.19 | 0.02 | -50.0 | -75.0 | 0 | 0 | 0 | 0.29 | -44.85 | -70.11 | 0.31 | -3.12 | -58.11 | 45.18 | 3081.69 | -24.23 | 0.25 | 0.0 | -3.85 | 0.01 | 0.0 | 0.0 | -10.17 | 84.61 | 19.55 |
| 23Q1 (17) | -1.11 | -204.72 | 39.01 | 1.04 | 2700.0 | 102.52 | 0.58 | 100.31 | -86.91 | -0.72 | -115.42 | 80.33 | -0.07 | -106.86 | 99.84 | 0.04 | 33.33 | -42.86 | 0 | 0 | 0 | 0.53 | 17.16 | -44.76 | 0.32 | -50.0 | 159.26 | 1.42 | 102.62 | -96.66 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -66.07 | 0 | -1454.86 |
| 22Q4 (16) | 1.06 | 178.95 | 153.27 | -0.04 | -100.07 | -102.8 | -185.16 | -235.12 | -231.06 | 4.67 | 112.38 | 865.57 | 1.02 | -98.27 | 282.14 | 0.03 | 50.0 | -25.0 | 0 | 0 | 0 | 0.46 | 54.1 | -28.19 | 0.64 | 328.57 | 481.82 | -54.18 | -173.54 | -417.03 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (15) | 0.38 | 105.02 | 123.03 | 58.55 | 387.86 | 799.39 | 137.03 | 1102.02 | 2254.56 | -37.73 | -1057.36 | -201.12 | 58.93 | 311.14 | 1112.55 | 0.02 | -75.0 | 0.0 | 0 | 0 | 0 | 0.30 | -69.98 | 6.65 | -0.28 | -137.84 | -132.18 | 73.67 | 23.55 | 37.88 | 0.25 | -3.85 | 0.0 | 0.01 | 0.0 | 0.0 | 0.51 | 104.07 | 116.73 |
| 22Q2 (14) | -7.57 | -315.93 | 48.95 | -20.34 | 50.63 | -2642.5 | 11.4 | 157.34 | -31.57 | -3.26 | 10.93 | -318.79 | -27.91 | 35.12 | -98.93 | 0.08 | 14.29 | 166.67 | 0 | 0 | 0 | 0.98 | 1.92 | 129.93 | 0.74 | 237.04 | 511.11 | 59.63 | 40.08 | 79.12 | 0.26 | 4.0 | 4.0 | 0.01 | 0.0 | 0.0 | -12.64 | -197.4 | 71.41 |
| 22Q1 (13) | -1.82 | 8.54 | -230.91 | -41.2 | -2981.12 | -51400.0 | 4.43 | 107.92 | 198.44 | -3.66 | -500.0 | -2052.94 | -43.02 | -7582.14 | -6728.57 | 0.07 | 75.0 | 0.0 | 0 | 0 | 0 | 0.97 | 52.31 | -11.45 | -0.54 | -590.91 | -74.19 | 42.57 | 149.09 | -38.83 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -4.25 | 62.95 | -439.67 |
| 21Q4 (12) | -1.99 | -20.61 | -18.45 | 1.43 | -78.03 | -31.58 | -55.93 | -779.4 | -589.64 | -0.61 | 95.13 | -142.36 | -0.56 | -111.52 | -236.59 | 0.04 | 100.0 | -87.88 | 0 | 0 | 0 | 0.63 | 128.84 | -88.21 | 0.11 | -87.36 | 139.29 | 17.09 | -68.01 | 2450.75 | 0.25 | 0.0 | 4.17 | 0.01 | 0.0 | 0 | -11.47 | -273.22 | 93.79 |
| 21Q3 (11) | -1.65 | 88.87 | -167.9 | 6.51 | 713.75 | 334.17 | -6.36 | -138.18 | -74.73 | -12.53 | -940.94 | -576.43 | 4.86 | 134.64 | 1488.57 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 0.28 | -35.27 | -20.36 | 0.87 | 583.33 | 245.0 | 53.43 | 60.5 | 41.31 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -3.07 | 93.05 | -148.15 |
| 21Q2 (10) | -14.83 | -2596.36 | -213.53 | 0.8 | 1100.0 | -61.9 | 16.66 | 470.22 | 2985.19 | 1.49 | 976.47 | 219.2 | -14.03 | -2126.98 | -433.46 | 0.03 | -57.14 | -91.89 | 0 | 0 | 0 | 0.43 | -60.75 | -90.18 | -0.18 | 41.94 | -111.04 | 33.29 | -52.16 | 209.67 | 0.25 | 0.0 | -7.41 | 0.01 | 0.0 | -50.0 | -44.20 | -5513.74 | -3.17 |
| 21Q1 (9) | -0.55 | 67.26 | -27.91 | -0.08 | -103.83 | -105.48 | -4.5 | 44.51 | -194.54 | -0.17 | -111.81 | -139.53 | -0.63 | -253.66 | -161.17 | 0.07 | -78.79 | 600.0 | 0 | 0 | 0 | 1.09 | -79.71 | 661.06 | -0.31 | -10.71 | -34.78 | 69.59 | 10286.57 | 133.13 | 0.25 | 4.17 | -13.79 | 0.01 | 0 | 0.0 | -0.79 | 99.57 | 44.79 |
| 20Q4 (8) | -1.68 | -169.14 | 40.85 | 2.09 | 175.18 | -95.6 | -8.11 | -122.8 | -172.28 | 1.44 | -45.25 | 202.13 | 0.41 | 217.14 | -99.08 | 0.33 | 1550.0 | 153.85 | 0 | 0 | -100.0 | 5.37 | 1445.2 | 196.84 | -0.28 | 53.33 | -250.0 | 0.67 | -98.23 | 105.18 | 0.24 | -4.0 | -4.0 | 0 | -100.0 | -100.0 | -184.62 | -2992.31 | 0 |
| 20Q3 (7) | 2.43 | 151.37 | 179.67 | -2.78 | -232.38 | -171.1 | -3.64 | -774.07 | 34.41 | 2.63 | 310.4 | 2730.0 | -0.35 | 86.69 | -140.7 | 0.02 | -94.59 | -71.43 | 0 | 0 | 100.0 | 0.35 | -92.02 | -61.54 | -0.6 | -136.81 | 65.91 | 37.81 | 251.72 | -10.19 | 0.25 | -7.41 | -7.41 | 0.01 | -50.0 | 0.0 | 6.38 | 114.9 | 188.69 |
| 20Q2 (6) | -4.73 | -1000.0 | 39.82 | 2.1 | 43.84 | 156.91 | 0.54 | -88.66 | -96.62 | -1.25 | -390.7 | -1983.33 | -2.63 | -355.34 | 77.23 | 0.37 | 3600.0 | 146.67 | 0 | 0 | 100.0 | 4.36 | 2941.93 | 226.56 | 1.63 | 808.7 | -2.98 | 10.75 | -63.99 | -71.67 | 0.27 | -6.9 | 3.85 | 0.02 | 100.0 | 0.0 | -42.84 | -2904.08 | -108.39 |
| 20Q1 (5) | -0.43 | 84.86 | 83.96 | 1.46 | -96.93 | -77.5 | 4.76 | -57.58 | 82.38 | 0.43 | 130.5 | 2250.0 | 1.03 | -97.69 | -72.97 | 0.01 | -92.31 | -94.12 | 0 | -100.0 | 100.0 | 0.14 | -92.09 | -92.67 | -0.23 | -187.5 | 54.9 | 29.85 | 330.68 | 43.23 | 0.29 | 16.0 | 16.0 | 0.01 | -50.0 | 0.0 | -1.43 | 0 | 88.77 |
| 19Q4 (4) | -2.84 | 6.89 | 0.0 | 47.5 | 1114.83 | 0.0 | 11.22 | 302.16 | 0.0 | -1.41 | -1310.0 | 0.0 | 44.66 | 5093.02 | 0.0 | 0.13 | 85.71 | 0.0 | 46.86 | 24763.16 | 0.0 | 1.81 | 100.2 | 0.0 | -0.08 | 95.45 | 0.0 | -12.94 | -130.74 | 0.0 | 0.25 | -7.41 | 0.0 | 0.02 | 100.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (3) | -3.05 | 61.2 | 0.0 | 3.91 | 205.96 | 0.0 | -5.55 | -134.75 | 0.0 | -0.1 | -66.67 | 0.0 | 0.86 | 107.45 | 0.0 | 0.07 | -53.33 | 0.0 | -0.19 | 20.83 | 0.0 | 0.90 | -32.23 | 0.0 | -1.76 | -204.76 | 0.0 | 42.1 | 10.94 | 0.0 | 0.27 | 3.85 | 0.0 | 0.01 | -50.0 | 0.0 | -7.20 | 65.0 | 0.0 |
| 19Q2 (2) | -7.86 | -193.28 | 0.0 | -3.69 | -156.86 | 0.0 | 15.97 | 511.88 | 0.0 | -0.06 | -200.0 | 0.0 | -11.55 | -403.15 | 0.0 | 0.15 | -11.76 | 0.0 | -0.24 | 4.0 | 0.0 | 1.33 | -31.7 | 0.0 | 1.68 | 429.41 | 0.0 | 37.95 | 82.1 | 0.0 | 0.26 | 4.0 | 0.0 | 0.02 | 100.0 | 0.0 | -20.56 | -61.87 | 0.0 |
| 19Q1 (1) | -2.68 | 0.0 | 0.0 | 6.49 | 0.0 | 0.0 | 2.61 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 3.81 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | 20.84 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -12.70 | 0.0 | 0.0 |
