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) | 48.95 | 0 | -1.47 | 0 | -43.3 | 0 | 1.08 | 0 | 47.48 | 0 | 0.49 | 25.64 | 0 | 0 | 0.05 | 39.13 | 15.14 | -14.37 | 0.06 | -99.27 | 1.01 | 1.0 | 0.39 | 5.41 | 3352.74 | 0 |
| 2022 (9) | -32.88 | 0 | -6.72 | 0 | 39.01 | 267.33 | -0.62 | 0 | -39.6 | 0 | 0.39 | 34.48 | 0.09 | 50.0 | 0.03 | 22.62 | 17.68 | 9.34 | 8.24 | -27.27 | 1.0 | 21.95 | 0.37 | 311.11 | -342.14 | 0 |
| 2021 (8) | -3.3 | 0 | -1.42 | 0 | 10.62 | 18.66 | -2.62 | 0 | -4.72 | 0 | 0.29 | -32.56 | 0.06 | 0 | 0.03 | -32.38 | 16.17 | 24.1 | 11.33 | 62.55 | 0.82 | 13.89 | 0.09 | 50.0 | -26.96 | 0 |
| 2020 (7) | -2.67 | 0 | -1.21 | 0 | 8.95 | 0 | 0.18 | 0 | -3.88 | 0 | 0.43 | 65.38 | -0.17 | 0 | 0.04 | 47.64 | 13.03 | 10.71 | 6.97 | 89.4 | 0.72 | 10.77 | 0.06 | -14.29 | -34.45 | 0 |
| 2019 (6) | 13.82 | 51.7 | -2.75 | 0 | -13.91 | 0 | -1.1 | 0 | 11.07 | 38.38 | 0.26 | -13.33 | 0 | 0 | 0.03 | -28.2 | 11.77 | 31.95 | 3.68 | 51.44 | 0.65 | 96.97 | 0.07 | -30.0 | 314.09 | -1.39 |
| 2018 (5) | 9.11 | 0 | -1.11 | 0 | -0.05 | 0 | -0.21 | 0 | 8.0 | 0 | 0.3 | -80.65 | 0 | 0 | 0.04 | -81.68 | 8.92 | -1.87 | 2.43 | -33.24 | 0.33 | 17.86 | 0.1 | 150.0 | 318.53 | 0 |
| 2017 (4) | -2.79 | 0 | -2.18 | 0 | 4.24 | -43.77 | -0.76 | 0 | -4.97 | 0 | 1.55 | 93.75 | 0 | 0 | 0.20 | 93.1 | 9.09 | 42.03 | 3.64 | 52.94 | 0.28 | 3.7 | 0.04 | 300.0 | -70.45 | 0 |
| 2016 (3) | -5.68 | 0 | -2.29 | 0 | 7.54 | 0 | 0.06 | -86.36 | -7.97 | 0 | 0.8 | 158.06 | 0 | 0 | 0.11 | 144.06 | 6.4 | -16.88 | 2.38 | -44.13 | 0.27 | -15.62 | 0.01 | 0.0 | -213.53 | 0 |
| 2015 (2) | -0.46 | 0 | -0.43 | 0 | -0.26 | 0 | 0.44 | 0 | -0.89 | 0 | 0.31 | -39.22 | 0.01 | -66.67 | 0.04 | -48.22 | 7.7 | -4.47 | 4.26 | -5.96 | 0.32 | 3.23 | 0.01 | 0.0 | -10.02 | 0 |
| 2014 (1) | -13.47 | 0 | 0.63 | 0 | 13.89 | 464.63 | -1.18 | 0 | -12.84 | 0 | 0.51 | 168.42 | 0.03 | 0 | 0.08 | 52.82 | 8.06 | 160.0 | 4.53 | 124.26 | 0.31 | 19.23 | 0.01 | -50.0 | -277.73 | 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) | -9.17 | -121.37 | -259.76 | 0.69 | 160.53 | -70.26 | 6.38 | 118.84 | 137.07 | 0.63 | 303.23 | 176.83 | -8.48 | -120.3 | -205.21 | 0.06 | 0.0 | -70.0 | 0.07 | 0 | -58.82 | 0.02 | -12.15 | -71.51 | 4.15 | 10.08 | -11.89 | 0.31 | 47.62 | -54.41 | 0.24 | -4.0 | -4.0 | 0.1 | 0.0 | 11.11 | -1410.77 | -118.41 | -350.69 |
| 23Q3 (19) | 42.91 | 439.75 | 187.38 | -1.14 | -72.73 | 0.0 | -33.87 | -422.88 | -159.84 | -0.31 | -146.97 | -118.79 | 41.77 | 414.3 | 183.12 | 0.06 | -50.0 | 0.0 | 0 | 100.0 | 100.0 | 0.02 | -59.54 | 12.82 | 3.77 | 11.21 | -16.22 | 0.21 | 148.84 | -88.4 | 0.25 | 0.0 | -3.85 | 0.1 | 0.0 | -16.67 | 7662.50 | 0 | 441.7 |
| 23Q2 (18) | -12.63 | -145.37 | -129.2 | -0.66 | -83.33 | -170.97 | 10.49 | 139.89 | 126.3 | 0.66 | 500.0 | 119.76 | -13.29 | -148.36 | -130.07 | 0.12 | -52.0 | 0.0 | -0.09 | -550.0 | -1000.0 | 0.05 | -48.97 | 20.49 | 3.39 | -11.49 | -22.43 | -0.43 | -975.0 | -116.04 | 0.25 | -3.85 | 0.0 | 0.1 | 11.11 | 25.0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (17) | 27.84 | 385.02 | 184.96 | -0.36 | -115.52 | 95.93 | -26.3 | -52.82 | -166.57 | 0.11 | 113.41 | -94.18 | 27.48 | 240.94 | 166.04 | 0.25 | 25.0 | 1150.0 | 0.02 | -88.24 | 300.0 | 0.10 | 57.1 | 1400.14 | 3.83 | -18.68 | -6.36 | -0.04 | -105.88 | -101.3 | 0.26 | 4.0 | 8.33 | 0.09 | 0.0 | 12.5 | 8980.65 | 1495.86 | 1029.03 |
| 22Q4 (16) | 5.74 | 111.69 | 102.11 | 2.32 | 303.51 | 157.78 | -17.21 | -130.41 | -634.47 | -0.82 | -149.7 | 75.81 | 8.06 | 116.04 | 115.51 | 0.2 | 233.33 | 0 | 0.17 | 312.5 | 1800.0 | 0.07 | 247.86 | 0 | 4.71 | 4.67 | 3.29 | 0.68 | -62.43 | -79.46 | 0.25 | -3.85 | 19.05 | 0.09 | -25.0 | 350.0 | 562.75 | 125.09 | 601.45 |
| 22Q3 (15) | -49.11 | -213.52 | -1726.16 | -1.14 | -222.58 | -408.11 | 56.6 | 241.93 | 1809.97 | 1.65 | 149.4 | -58.33 | -50.25 | -213.71 | -1582.3 | 0.06 | -50.0 | -57.14 | -0.08 | -900.0 | -900.0 | 0.02 | -56.79 | -60.39 | 4.5 | 2.97 | 4.17 | 1.81 | -32.46 | -39.26 | 0.26 | 4.0 | 23.81 | 0.12 | 50.0 | 500.0 | -2242.47 | -256.03 | -2483.55 |
| 22Q2 (14) | 43.26 | 232.01 | 138.48 | 0.93 | 110.52 | 149.21 | -39.88 | -200.94 | -140.97 | -3.34 | -276.72 | -79.57 | 44.19 | 206.2 | 171.94 | 0.12 | 500.0 | 140.0 | 0.01 | 200.0 | 0.0 | 0.04 | 535.28 | 104.56 | 4.37 | 6.85 | 20.05 | 2.68 | -12.7 | 13.08 | 0.25 | 4.17 | 25.0 | 0.08 | 0.0 | 300.0 | 1437.21 | 248.68 | 105.2 |
| 22Q1 (13) | -32.77 | -1253.87 | -19.99 | -8.84 | -1082.22 | -1005.0 | 39.51 | 1127.02 | 44.94 | 1.89 | 155.75 | 242.11 | -41.61 | -1212.57 | -48.03 | 0.02 | 0 | -81.82 | -0.01 | 0.0 | -133.33 | 0.01 | 0 | -84.64 | 4.09 | -10.31 | 12.36 | 3.07 | -7.25 | 14.55 | 0.24 | 14.29 | 20.0 | 0.08 | 300.0 | 300.0 | -966.67 | -1304.93 | -2.65 |
| 21Q4 (12) | 2.84 | -5.96 | -81.84 | 0.9 | 143.24 | 1000.0 | 3.22 | 197.28 | 121.61 | -3.39 | -185.61 | -400.0 | 3.74 | 10.32 | -75.93 | 0 | -100.0 | -100.0 | -0.01 | -200.0 | 80.0 | -0.00 | -100.0 | -100.0 | 4.56 | 5.56 | 15.15 | 3.31 | 11.07 | 33.47 | 0.21 | 0.0 | 10.53 | 0.02 | 0.0 | 0.0 | 80.23 | -14.73 | -86.2 |
| 21Q3 (11) | 3.02 | -83.35 | 166.08 | 0.37 | 119.58 | 182.22 | -3.31 | 80.0 | -152.71 | 3.96 | 312.9 | 371.23 | 3.39 | -79.14 | 167.53 | 0.14 | 180.0 | 100.0 | 0.01 | 0.0 | 108.33 | 0.05 | 123.14 | 105.78 | 4.32 | 18.68 | 13.39 | 2.98 | 25.74 | 30.7 | 0.21 | 5.0 | 10.53 | 0.02 | 0.0 | 0.0 | 94.08 | -86.57 | 151.26 |
| 21Q2 (10) | 18.14 | 166.42 | 426.26 | -1.89 | -136.25 | -1475.0 | -16.55 | -160.71 | -524.36 | -1.86 | -39.85 | -487.5 | 16.25 | 157.81 | 386.09 | 0.05 | -54.55 | 183.33 | 0.01 | -66.67 | 0 | 0.02 | -52.29 | 182.43 | 3.64 | 0.0 | 29.08 | 2.37 | -11.57 | 86.61 | 0.2 | 0.0 | 11.11 | 0.02 | 0.0 | 100.0 | 700.39 | 174.37 | 283.91 |
| 21Q1 (9) | -27.31 | -274.62 | -233.86 | -0.8 | -700.0 | -48.15 | 27.26 | 282.95 | 99.27 | -1.33 | -217.7 | -4533.33 | -28.11 | -280.89 | -222.36 | 0.11 | -52.17 | -45.0 | 0.03 | 160.0 | 0 | 0.04 | -34.57 | -51.65 | 3.64 | -8.08 | 49.79 | 2.68 | 8.06 | 182.11 | 0.2 | 5.26 | 25.0 | 0.02 | 0.0 | 100.0 | -941.72 | -261.97 | -28.94 |
| 20Q4 (8) | 15.64 | 442.23 | 165.08 | -0.1 | 77.78 | -106.62 | -14.9 | -337.26 | -17.69 | 1.13 | 177.4 | 203.67 | 15.54 | 409.56 | 109.72 | 0.23 | 228.57 | 360.0 | -0.05 | 58.33 | -600.0 | 0.07 | 195.46 | 273.09 | 3.96 | 3.94 | 16.13 | 2.48 | 8.77 | 181.82 | 0.19 | 0.0 | 11.76 | 0.02 | 0.0 | 100.0 | 581.41 | 416.79 | 4.46 |
| 20Q3 (7) | -4.57 | 17.81 | -534.72 | -0.45 | -275.0 | 86.11 | 6.28 | 61.03 | -27.9 | -1.46 | -404.17 | -2333.33 | -5.02 | 11.62 | -26.77 | 0.07 | 216.67 | -58.82 | -0.12 | 0 | -1100.0 | 0.02 | 189.39 | -59.85 | 3.81 | 35.11 | 10.76 | 2.28 | 79.53 | 53.02 | 0.19 | 5.56 | 11.76 | 0.02 | 100.0 | 100.0 | -183.53 | 51.81 | -325.7 |
| 20Q2 (6) | -5.56 | 32.03 | -190.7 | -0.12 | 77.78 | 78.18 | 3.9 | -71.49 | 156.44 | 0.48 | 1500.0 | -50.52 | -5.68 | 34.86 | -201.79 | -0.06 | -130.0 | -250.0 | 0 | 0 | -100.0 | -0.03 | -127.98 | -247.1 | 2.82 | 16.05 | -6.62 | 1.27 | 33.68 | 13.39 | 0.18 | 12.5 | 20.0 | 0.01 | 0.0 | 0.0 | -380.82 | 47.86 | -179.52 |
| 20Q1 (5) | -8.18 | -238.64 | -425.9 | -0.54 | -135.76 | -17.39 | 13.68 | 208.06 | 547.06 | 0.03 | 102.75 | 103.23 | -8.72 | -217.68 | -525.37 | 0.2 | 300.0 | 900.0 | 0 | -100.0 | 100.0 | 0.09 | 404.85 | 710.11 | 2.43 | -28.74 | 27.89 | 0.95 | 7.95 | 400.0 | 0.16 | -5.88 | 0.0 | 0.01 | 0.0 | -50.0 | -730.36 | -231.22 | -207.66 |
| 19Q4 (4) | 5.9 | 919.44 | 0.0 | 1.51 | 146.6 | 0.0 | -12.66 | -245.35 | 0.0 | -1.09 | -1716.67 | 0.0 | 7.41 | 287.12 | 0.0 | 0.05 | -70.59 | 0.0 | 0.01 | 200.0 | 0.0 | 0.02 | -68.2 | 0.0 | 3.41 | -0.87 | 0.0 | 0.88 | -40.94 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 556.60 | 1391.01 | 0.0 |
| 19Q3 (3) | -0.72 | -111.75 | 0.0 | -3.24 | -489.09 | 0.0 | 8.71 | 226.05 | 0.0 | -0.06 | -106.19 | 0.0 | -3.96 | -170.97 | 0.0 | 0.17 | 325.0 | 0.0 | -0.01 | -133.33 | 0.0 | 0.06 | 227.48 | 0.0 | 3.44 | 13.91 | 0.0 | 1.49 | 33.04 | 0.0 | 0.17 | 13.33 | 0.0 | 0.01 | 0.0 | 0.0 | -43.11 | -109.0 | 0.0 |
| 19Q2 (2) | 6.13 | 144.22 | 0.0 | -0.55 | -19.57 | 0.0 | -6.91 | -125.82 | 0.0 | 0.97 | 204.3 | 0.0 | 5.58 | 172.2 | 0.0 | 0.04 | 100.0 | 0.0 | 0.03 | 200.0 | 0.0 | 0.02 | 54.11 | 0.0 | 3.02 | 58.95 | 0.0 | 1.12 | 489.47 | 0.0 | 0.15 | -6.25 | 0.0 | 0.01 | -50.0 | 0.0 | 478.91 | -29.4 | 0.0 |
| 19Q1 (1) | 2.51 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | -3.06 | 0.0 | 0.0 | -0.93 | 0.0 | 0.0 | 2.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1.9 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 678.38 | 0.0 | 0.0 |
