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) | -5.04 | 0 | 4.98 | 0 | 1.93 | -94.47 | 3.49 | 0 | -0.06 | 0 | 0.38 | -74.32 | -0.11 | 0 | 3.28 | -76.59 | -12.33 | 0 | -5.61 | 0 | 1.68 | -5.08 | 0.1 | -28.57 | 0.00 | 0 |
| 2022 (9) | -11.38 | 0 | -24.53 | 0 | 34.9 | 954.38 | -1.79 | 0 | -35.91 | 0 | 1.48 | 3.5 | 0 | 0 | 14.02 | 284.39 | -16.67 | 0 | -6.76 | 0 | 1.77 | 7.27 | 0.14 | -57.58 | 0.00 | 0 |
| 2021 (8) | 5.18 | 0 | -9.11 | 0 | 3.31 | -85.68 | -1.96 | 0 | -3.93 | 0 | 1.43 | 7.52 | 0 | 0 | 3.65 | -83.11 | 7.89 | 0 | -0.53 | 0 | 1.65 | -10.81 | 0.33 | -2.94 | 357.24 | 0 |
| 2020 (7) | -6.88 | 0 | -2.37 | 0 | 23.11 | 534.89 | -0.28 | 0 | -9.25 | 0 | 1.33 | 20.91 | 0 | 0 | 21.59 | 8.35 | -9.12 | 0 | -3.38 | 0 | 1.85 | 3.93 | 0.34 | -2.86 | 0.00 | 0 |
| 2019 (6) | -5.58 | 0 | 4.47 | 0 | 3.64 | -40.43 | 1.63 | 1153.85 | -1.11 | 0 | 1.1 | -8.33 | -0.01 | 0 | 19.93 | -32.41 | -7.62 | 0 | -2.56 | 0 | 1.78 | 3.49 | 0.35 | -12.5 | 0.00 | 0 |
| 2018 (5) | -5.01 | 0 | -6.73 | 0 | 6.11 | -12.21 | 0.13 | -7.14 | -11.74 | 0 | 1.2 | 23.71 | -0.29 | 0 | 29.48 | 39.21 | -7.62 | 0 | -4.43 | 0 | 1.72 | 2.99 | 0.4 | -20.0 | 0.00 | 0 |
| 2017 (4) | -4.01 | 0 | -1.15 | 0 | 6.96 | 15.42 | 0.14 | 0 | -5.16 | 0 | 0.97 | -82.04 | 0 | 0 | 21.18 | -84.31 | -7.19 | 0 | -4.67 | 0 | 1.67 | 56.07 | 0.5 | -3.85 | 0.00 | 0 |
| 2016 (3) | -5.42 | 0 | -2.59 | 0 | 6.03 | -0.33 | -0.04 | 0 | -8.01 | 0 | 5.4 | 4.85 | -0.53 | 0 | 135.00 | -4.84 | -7.5 | 0 | -5.68 | 0 | 1.07 | 16.3 | 0.52 | 48.57 | 0.00 | 0 |
| 2015 (2) | 2.94 | 0 | -5.17 | 0 | 6.05 | 1.0 | -0.04 | 0 | -2.23 | 0 | 5.15 | -17.2 | 0 | 0 | 141.87 | -15.15 | -7.52 | 0 | -5.41 | 0 | 0.92 | 80.39 | 0.35 | 6.06 | 0.00 | 0 |
| 2014 (1) | -4.34 | 0 | -4.56 | 0 | 5.99 | -59.85 | 0.03 | 0 | -8.9 | 0 | 6.22 | 50.61 | -0.02 | 0 | 167.20 | -70.45 | -7.38 | 0 | -7.02 | 0 | 0.51 | 121.74 | 0.33 | 120.0 | 0.00 | 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) | -0.03 | 96.63 | -103.53 | 7.92 | 2654.84 | 1300.0 | 1.34 | 316.13 | -10.07 | -0.51 | -198.08 | -117.35 | 7.89 | 757.5 | 4052.63 | 0.04 | -63.64 | -82.61 | 0.56 | 0 | 0 | 1.08 | -59.13 | -90.44 | -5.54 | -544.19 | 25.24 | -3.22 | -585.11 | 9.3 | 0.42 | 0.0 | -4.55 | 0.02 | 0.0 | -33.33 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.89 | 78.91 | 82.98 | -0.31 | -128.97 | 98.97 | -0.62 | -172.94 | -126.27 | 0.52 | -82.89 | 136.62 | -1.2 | 61.9 | 96.6 | 0.11 | 650.0 | -68.57 | 0 | 100.0 | 0 | 2.64 | 371.7 | -86.74 | -0.86 | 75.5 | 78.12 | -0.47 | 51.55 | 59.48 | 0.42 | 0.0 | -4.55 | 0.02 | -33.33 | -33.33 | 0.00 | 0 | 0 |
| 23Q2 (18) | -4.22 | -3936.36 | 29.19 | 1.07 | 128.76 | -84.65 | 0.85 | 129.73 | -97.19 | 3.04 | 575.56 | 181.07 | -3.15 | 12.74 | -411.88 | -0.02 | -107.69 | -102.6 | -0.67 | 0 | 0 | -0.97 | -106.12 | -102.42 | -3.51 | -45.04 | -0.29 | -0.97 | -2.11 | 21.14 | 0.42 | 0.0 | -4.55 | 0.03 | 0.0 | -25.0 | 0.00 | 0 | 0 |
| 23Q1 (17) | 0.11 | -87.06 | 110.58 | -3.72 | -463.64 | -376.92 | 0.37 | -75.17 | -54.88 | 0.45 | -84.69 | 2.27 | -3.61 | -2000.0 | -98.35 | 0.26 | 13.04 | 100.0 | 0 | 0 | 0 | 15.85 | 40.62 | 491.46 | -2.42 | 67.34 | -32.97 | -0.95 | 73.24 | -15.85 | 0.42 | -4.55 | -6.67 | 0.03 | 0.0 | -40.0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 0.85 | 116.25 | -91.01 | -0.66 | 97.8 | 85.62 | 1.49 | -36.86 | 75.29 | 2.94 | 307.04 | 83.75 | 0.19 | 100.54 | -96.1 | 0.23 | -34.29 | -8.0 | 0 | 0 | 0 | 11.27 | -43.31 | 881.33 | -7.41 | -88.55 | -175.77 | -3.55 | -206.03 | -561.04 | 0.44 | 0.0 | 7.32 | 0.03 | 0.0 | -62.5 | 0.00 | 0 | -100.0 |
| 22Q3 (15) | -5.23 | 12.25 | -139.91 | -30.06 | -531.28 | -2485.71 | 2.36 | -92.2 | 78.79 | -1.42 | 62.13 | -77.5 | -35.29 | -3594.06 | -3735.87 | 0.35 | -54.55 | -44.44 | 0 | 0 | 0 | 19.89 | -50.41 | 337.18 | -3.93 | -12.29 | -167.88 | -1.16 | 5.69 | -281.25 | 0.44 | 0.0 | 4.76 | 0.03 | -25.0 | -62.5 | 0.00 | 0 | 100.0 |
| 22Q2 (14) | -5.96 | -473.08 | -846.03 | 6.97 | 993.59 | 16.17 | 30.24 | 3587.8 | 4940.0 | -3.75 | -952.27 | -25.0 | 1.01 | 155.49 | -81.19 | 0.77 | 492.31 | 126.47 | 0 | 0 | 0 | 40.10 | 1396.19 | 106.42 | -3.5 | -92.31 | 30.0 | -1.23 | -50.0 | 4.65 | 0.44 | -2.22 | 7.32 | 0.04 | -20.0 | -50.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -1.04 | -110.99 | 28.77 | -0.78 | 83.01 | 93.37 | 0.82 | -3.53 | 51.85 | 0.44 | -72.5 | 83.33 | -1.82 | -137.37 | 86.24 | 0.13 | -48.0 | -40.91 | 0 | 0 | 0 | 2.68 | 133.3 | -77.34 | -1.82 | -118.61 | 32.34 | -0.82 | -206.49 | -28.12 | 0.45 | 9.76 | 9.76 | 0.05 | -37.5 | -44.44 | 0.00 | -100.0 | 0 |
| 21Q4 (12) | 9.46 | 533.94 | 656.47 | -4.59 | -464.29 | -466.67 | 0.85 | -35.61 | -94.73 | 1.6 | 300.0 | 451.72 | 4.87 | 629.35 | 294.02 | 0.25 | -60.32 | -47.92 | 0 | 0 | 0 | 1.15 | -74.74 | -95.45 | 9.78 | 68.91 | 444.37 | 0.77 | 20.31 | 214.93 | 0.41 | -2.38 | -12.77 | 0.08 | 0.0 | -11.11 | 750.79 | 492.62 | 0 |
| 21Q3 (11) | -2.18 | -246.03 | -9.0 | 1.26 | -79.0 | -56.25 | 1.32 | 120.0 | -47.62 | -0.8 | 73.33 | -471.43 | -0.92 | -117.13 | -204.55 | 0.63 | 85.29 | 320.0 | 0 | 0 | 0 | 4.55 | -76.59 | -53.3 | 5.79 | 215.8 | 329.76 | 0.64 | 149.61 | 157.66 | 0.42 | 2.44 | -10.64 | 0.08 | 0.0 | 0.0 | -191.23 | 0 | 0 |
| 21Q2 (10) | -0.63 | 56.85 | 68.97 | 6.0 | 150.98 | 822.89 | 0.6 | 11.11 | 645.45 | -3.0 | -1350.0 | -1053.85 | 5.37 | 140.59 | 287.76 | 0.34 | 54.55 | 161.54 | 0 | 0 | 0 | 19.43 | 64.26 | 109.23 | -5.0 | -85.87 | -132.56 | -1.29 | -101.56 | -43.33 | 0.41 | 0.0 | -8.89 | 0.08 | -11.11 | -11.11 | 0.00 | 0 | 0 |
| 21Q1 (9) | -1.46 | 14.12 | -28.07 | -11.77 | -1353.09 | -226.04 | 0.54 | -96.65 | -88.21 | 0.24 | -17.24 | 241.18 | -13.23 | -427.09 | -178.53 | 0.22 | -54.17 | -61.4 | 0 | 0 | -100.0 | 11.83 | -53.18 | -72.82 | -2.69 | 5.28 | -66.05 | -0.64 | 4.48 | 8.57 | 0.41 | -12.77 | -8.89 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -1.7 | 15.0 | -16.44 | -0.81 | -128.12 | -72.34 | 16.13 | 540.08 | 215.66 | 0.29 | 307.14 | 93.33 | -2.51 | -385.23 | -30.05 | 0.48 | 220.0 | -4.0 | 0 | 0 | 100.0 | 25.26 | 159.37 | -14.61 | -2.84 | -12.7 | -24.02 | -0.67 | 39.64 | 52.48 | 0.47 | 0.0 | 4.44 | 0.09 | 12.5 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -2.0 | 1.48 | -440.54 | 2.88 | 446.99 | 100.0 | 2.52 | 2390.91 | 386.36 | -0.14 | 46.15 | -366.67 | 0.88 | 130.77 | -17.76 | 0.15 | 15.38 | -59.46 | 0 | 0 | 0 | 9.74 | 4.9 | -71.04 | -2.52 | -17.21 | -44.83 | -1.11 | -23.33 | -27.59 | 0.47 | 4.44 | 4.44 | 0.08 | -11.11 | -11.11 | 0.00 | 0 | 0 |
| 20Q2 (6) | -2.03 | -78.07 | -81.25 | -0.83 | 77.01 | -1760.0 | -0.11 | -102.4 | -116.92 | -0.26 | -52.94 | -117.45 | -2.86 | 39.79 | -167.29 | 0.13 | -77.19 | 62.5 | 0 | -100.0 | 0 | 9.29 | -78.66 | 92.68 | -2.15 | -32.72 | -20.79 | -0.9 | -28.57 | -257.89 | 0.45 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 20Q1 (5) | -1.14 | 21.92 | 56.49 | -3.61 | -668.09 | -204.64 | 4.58 | -10.37 | 466.4 | -0.17 | -213.33 | -1600.0 | -4.75 | -146.11 | -672.29 | 0.57 | 14.0 | 280.0 | 0.09 | 175.0 | 1000.0 | 43.51 | 47.07 | 207.48 | -1.62 | 29.26 | 10.99 | -0.7 | 50.35 | 17.65 | 0.45 | 0.0 | 2.27 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -1.46 | -294.59 | 0.0 | -0.47 | -132.64 | 0.0 | 5.11 | 680.68 | 0.0 | 0.15 | 600.0 | 0.0 | -1.93 | -280.37 | 0.0 | 0.5 | 35.14 | 0.0 | -0.12 | 0 | 0.0 | 29.59 | -12.04 | 0.0 | -2.29 | -31.61 | 0.0 | -1.41 | -62.07 | 0.0 | 0.45 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.37 | 66.96 | 0.0 | 1.44 | 2780.0 | 0.0 | -0.88 | -235.38 | 0.0 | -0.03 | -102.01 | 0.0 | 1.07 | 200.0 | 0.0 | 0.37 | 362.5 | 0.0 | 0 | 0 | 0.0 | 33.64 | 597.95 | 0.0 | -1.74 | 2.25 | 0.0 | -0.87 | -252.63 | 0.0 | 0.45 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -1.12 | 57.25 | 0.0 | 0.05 | -98.55 | 0.0 | 0.65 | 152.0 | 0.0 | 1.49 | 15000.0 | 0.0 | -1.07 | -228.92 | 0.0 | 0.08 | -46.67 | 0.0 | 0 | 100.0 | 0.0 | 4.82 | -65.94 | 0.0 | -1.78 | 2.2 | 0.0 | 0.57 | 167.06 | 0.0 | 0.45 | 2.27 | 0.0 | 0.09 | 0.0 | 0.0 | -100.90 | 0 | 0.0 |
| 19Q1 (1) | -2.62 | 0.0 | 0.0 | 3.45 | 0.0 | 0.0 | -1.25 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 14.15 | 0.0 | 0.0 | -1.82 | 0.0 | 0.0 | -0.85 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
