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) | 7.68 | 3.92 | -8.06 | 0 | 1.15 | -88.76 | -0.19 | 0 | -0.38 | 0 | 7.18 | -25.05 | 0 | 0 | 17.97 | -31.32 | 4.8 | 53.85 | 4.01 | -5.42 | 4.05 | -6.25 | 0.86 | -8.51 | 86.10 | 10.68 |
| 2022 (9) | 7.39 | 0 | -17.0 | 0 | 10.23 | -42.43 | -0.61 | 0 | -9.61 | 0 | 9.58 | -5.62 | 0 | 0 | 26.16 | -5.93 | 3.12 | 609.09 | 4.24 | 10500.0 | 4.32 | 9.92 | 0.94 | 3.3 | 77.79 | 0 |
| 2021 (8) | -5.81 | 0 | -11.85 | 0 | 17.77 | 428.87 | 0.1 | -96.81 | -17.66 | 0 | 10.15 | 152.49 | 0 | 0 | 27.81 | 120.94 | 0.44 | 388.89 | 0.04 | 0 | 3.93 | 23.2 | 0.91 | 213.79 | -119.06 | 0 |
| 2020 (7) | 1.52 | 0 | -4.23 | 0 | 3.36 | 180.0 | 3.13 | 0 | -2.71 | 0 | 4.02 | -25.14 | 0 | 0 | 12.59 | -47.52 | 0.09 | -73.53 | -9.93 | 0 | 3.19 | -3.92 | 0.29 | 45.0 | 0.00 | 0 |
| 2019 (6) | -0.85 | 0 | -5.93 | 0 | 1.2 | -81.93 | -0.01 | 0 | -6.78 | 0 | 5.37 | 34.92 | 0 | 0 | 23.98 | 28.12 | 0.34 | -87.68 | -0.17 | 0 | 3.32 | 59.62 | 0.2 | 122.22 | -25.37 | 0 |
| 2018 (5) | 2.45 | -3.16 | -4.53 | 0 | 6.64 | 1129.63 | 0.09 | 0 | -2.08 | 0 | 3.98 | 53.08 | 0 | 0 | 18.72 | 25.64 | 2.76 | 21.05 | 2.35 | 74.07 | 2.08 | 8.33 | 0.09 | 125.0 | 54.20 | -29.09 |
| 2017 (4) | 2.53 | 21.05 | -3.24 | 0 | 0.54 | 0 | -0.06 | 0 | -0.71 | 0 | 2.6 | 16.59 | -0.32 | 0 | 14.90 | -2.05 | 2.28 | 75.38 | 1.35 | 42.11 | 1.92 | -12.73 | 0.04 | 33.33 | 76.44 | 16.3 |
| 2016 (3) | 2.09 | -2.79 | -2.3 | 0 | -0.16 | 0 | 0.18 | 0 | -0.21 | 0 | 2.23 | 7.73 | 0 | 0 | 15.21 | -8.0 | 1.3 | 0 | 0.95 | 0 | 2.2 | 7.84 | 0.03 | 0.0 | 65.72 | -68.21 |
| 2015 (2) | 2.15 | -67.57 | -2.03 | 0 | 0.46 | 9.52 | -0.08 | 0 | 0.12 | -97.38 | 2.07 | 4.02 | 0 | 0 | 16.53 | 22.8 | -1.1 | 0 | -1.03 | 0 | 2.04 | -1.92 | 0.03 | 0.0 | 206.73 | -1.78 |
| 2014 (1) | 6.63 | 33050.0 | -2.05 | 0 | 0.42 | -86.18 | -0.06 | 0 | 4.58 | 0 | 1.99 | -53.94 | 0 | 0 | 13.46 | -60.42 | 0.93 | -12.26 | 1.04 | 19.54 | 2.08 | 45.45 | 0.03 | -50.0 | 210.48 | 24736.19 |
| 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) | 4.68 | 122.86 | 62.5 | -1.56 | 55.3 | 75.08 | -2.11 | -189.79 | -164.92 | 0.18 | 137.5 | 160.0 | 3.12 | 324.46 | 192.31 | 1.77 | -2.21 | -34.69 | 0 | 0 | 0 | 16.94 | 3.4 | -46.81 | 2.06 | 21.89 | 101.96 | 0.9 | -55.67 | 91.49 | 1.04 | 5.05 | -4.59 | 0.21 | -4.55 | -4.55 | 217.67 | 235.84 | 34.53 |
| 23Q3 (19) | 2.1 | 20.0 | -3.23 | -3.49 | -347.44 | 29.21 | 2.35 | 269.06 | 305.17 | -0.48 | -4900.0 | -585.71 | -1.39 | -243.3 | 49.64 | 1.81 | 12.42 | 5.23 | 0 | 0 | 0 | 16.38 | 2.76 | -24.0 | 1.69 | 116.67 | 156.06 | 2.03 | 86.24 | 38.1 | 0.99 | 2.06 | -5.71 | 0.22 | 0.0 | 0.0 | 64.81 | -15.56 | -18.16 |
| 23Q2 (18) | 1.75 | 305.88 | 12.9 | -0.78 | 65.18 | 62.5 | -1.39 | -160.17 | -117.19 | 0.01 | -90.91 | 133.33 | 0.97 | 131.39 | 283.02 | 1.61 | -19.1 | -21.08 | 0 | 0 | 0 | 15.94 | -32.95 | -18.97 | 0.78 | 188.89 | 1.3 | 1.09 | 5550.0 | -12.1 | 0.97 | -7.62 | -11.82 | 0.22 | 0.0 | -8.33 | 76.75 | 212.87 | 27.76 |
| 23Q1 (17) | -0.85 | -129.51 | -208.97 | -2.24 | 64.22 | 39.78 | 2.31 | -28.92 | -67.19 | 0.11 | 136.67 | 152.38 | -3.09 | 8.58 | -5.1 | 1.99 | -26.57 | -35.81 | 0 | 0 | 0 | 23.78 | -25.34 | -25.07 | 0.27 | -73.53 | -59.09 | -0.02 | -104.26 | -101.87 | 1.05 | -3.67 | -1.87 | 0.22 | 0.0 | -15.38 | -68.00 | -142.03 | -309.23 |
| 22Q4 (16) | 2.88 | 32.72 | 119.85 | -6.26 | -26.98 | -55.33 | 3.25 | 460.34 | 10.17 | -0.3 | -328.57 | -166.67 | -3.38 | -22.46 | -24.26 | 2.71 | 57.56 | -33.09 | 0 | 0 | 0 | 31.84 | 47.75 | -16.81 | 1.02 | 54.55 | 264.29 | 0.47 | -68.03 | 193.75 | 1.09 | 3.81 | 1.87 | 0.22 | 0.0 | -15.38 | 161.80 | 104.3 | 84.03 |
| 22Q3 (15) | 2.17 | 40.0 | 201.39 | -4.93 | -137.02 | -216.03 | 0.58 | 190.62 | -72.9 | -0.07 | -133.33 | -133.33 | -2.76 | -420.75 | -228.57 | 1.72 | -15.69 | 13.16 | 0 | 0 | 0 | 21.55 | 9.57 | 18.69 | 0.66 | -14.29 | 375.0 | 1.47 | 18.55 | 1080.0 | 1.05 | -4.55 | 5.0 | 0.22 | -8.33 | -15.38 | 79.20 | 31.82 | 22.1 |
| 22Q2 (14) | 1.55 | 98.72 | 192.81 | -2.08 | 44.09 | 25.45 | -0.64 | -109.09 | -557.14 | -0.03 | 85.71 | -400.0 | -0.53 | 81.97 | 88.12 | 2.04 | -34.19 | -2.39 | 0 | 0 | 0 | 19.67 | -38.0 | -18.49 | 0.77 | 16.67 | 1183.33 | 1.24 | 15.89 | 527.59 | 1.1 | 2.8 | 12.24 | 0.24 | -7.69 | -7.69 | 60.08 | 84.85 | 134.18 |
| 22Q1 (13) | 0.78 | -40.46 | 112.66 | -3.72 | 7.69 | -7.51 | 7.04 | 138.64 | -43.86 | -0.21 | -146.67 | 38.24 | -2.94 | -8.09 | 69.44 | 3.1 | -23.46 | 24.0 | 0 | 0 | 0 | 31.73 | -17.11 | 12.7 | 0.66 | 135.71 | 100.0 | 1.07 | 568.75 | 234.38 | 1.07 | 0.0 | 21.59 | 0.26 | 0.0 | 100.0 | 32.50 | -63.03 | 107.02 |
| 21Q4 (12) | 1.31 | 81.94 | 14.91 | -4.03 | -158.33 | -214.84 | 2.95 | 37.85 | 456.6 | 0.45 | 1600.0 | -85.15 | -2.72 | -223.81 | -1842.86 | 4.05 | 166.45 | 202.24 | 0 | 0 | 0 | 38.28 | 110.79 | 174.81 | 0.28 | 216.67 | 450.0 | 0.16 | 206.67 | 101.67 | 1.07 | 7.0 | 35.44 | 0.26 | 0.0 | 271.43 | 87.92 | 35.54 | 0 |
| 21Q3 (11) | 0.72 | 143.11 | -25.77 | -1.56 | 44.09 | -1.96 | 2.14 | 1428.57 | 197.22 | -0.03 | -400.0 | -137.5 | -0.84 | 81.17 | -50.0 | 1.52 | -27.27 | 6.29 | 0 | 0 | 0 | 18.16 | -24.75 | 11.75 | -0.24 | -500.0 | -155.81 | -0.15 | 48.28 | -215.38 | 1.0 | 2.04 | 31.58 | 0.26 | 0.0 | 271.43 | 64.86 | 136.9 | -35.8 |
| 21Q2 (10) | -1.67 | 72.89 | -659.09 | -2.79 | 19.36 | -149.11 | 0.14 | -98.88 | -89.93 | 0.01 | 102.94 | -80.0 | -4.46 | 53.64 | -232.84 | 2.09 | -16.4 | 102.91 | 0 | 0 | 0 | 24.13 | -14.28 | 89.79 | 0.06 | -81.82 | -79.31 | -0.29 | -190.62 | -480.0 | 0.98 | 11.36 | 20.99 | 0.26 | 100.0 | 271.43 | -175.79 | 62.05 | -563.21 |
| 21Q1 (9) | -6.16 | -640.35 | -1611.11 | -3.46 | -170.31 | -1053.33 | 12.54 | 2266.04 | 1617.81 | -0.34 | -111.22 | -1033.33 | -9.62 | -6771.43 | -1357.58 | 2.5 | 86.57 | 1036.36 | 0 | 0 | 0 | 28.15 | 102.11 | 592.31 | 0.33 | 512.5 | 160.0 | 0.32 | 103.34 | 172.73 | 0.88 | 11.39 | 4.76 | 0.13 | 85.71 | 85.71 | -463.16 | 0 | -504.68 |
| 20Q4 (8) | 1.14 | 17.53 | 976.92 | -1.28 | 16.34 | -13.27 | 0.53 | -26.39 | -24.29 | 3.03 | 3687.5 | 558.7 | -0.14 | 75.0 | 88.89 | 1.34 | -6.29 | 226.83 | 0 | 0 | 0 | 13.93 | -14.28 | 119.47 | -0.08 | -118.6 | -117.02 | -9.57 | -7461.54 | -5881.25 | 0.79 | 3.95 | -22.55 | 0.07 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 20Q3 (7) | 0.97 | 540.91 | 160.25 | -1.53 | -36.61 | -17.69 | 0.72 | -48.2 | 523.53 | 0.08 | 60.0 | 125.0 | -0.56 | 58.21 | 80.76 | 1.43 | 38.83 | 16.26 | 0 | 0 | 0 | 16.25 | 27.79 | -16.24 | 0.43 | 48.28 | 138.89 | 0.13 | 360.0 | -27.78 | 0.76 | -6.17 | -8.43 | 0.07 | 0.0 | 16.67 | 101.04 | 481.2 | 167.15 |
| 20Q2 (6) | -0.22 | 38.89 | 56.86 | -1.12 | -273.33 | 6.67 | 1.39 | 90.41 | 704.35 | 0.05 | 266.67 | 266.67 | -1.34 | -103.03 | 21.64 | 1.03 | 368.18 | -35.62 | 0 | 0 | 0 | 12.72 | 212.7 | -55.26 | 0.29 | 152.73 | 231.82 | -0.05 | 88.64 | 77.27 | 0.81 | -3.57 | 5.19 | 0.07 | 0.0 | 40.0 | -26.51 | 65.39 | 68.82 |
| 20Q1 (5) | -0.36 | -176.92 | -125.9 | -0.3 | 73.45 | 86.9 | 0.73 | 4.29 | -19.78 | -0.03 | -106.52 | 78.57 | -0.66 | 47.62 | 26.67 | 0.22 | -46.34 | -89.67 | 0 | 0 | 0 | 4.07 | -35.93 | -92.44 | -0.55 | -217.02 | -511.11 | -0.44 | -175.0 | -2300.0 | 0.84 | -17.65 | 20.0 | 0.07 | 0.0 | 133.33 | -76.60 | -447.95 | -141.33 |
| 19Q4 (4) | -0.13 | 91.93 | 0.0 | -1.13 | 13.08 | 0.0 | 0.7 | 511.76 | 0.0 | 0.46 | 243.75 | 0.0 | -1.26 | 56.7 | 0.0 | 0.41 | -66.67 | 0.0 | 0 | 0 | 0.0 | 6.35 | -67.29 | 0.0 | 0.47 | 161.11 | 0.0 | -0.16 | -188.89 | 0.0 | 1.02 | 22.89 | 0.0 | 0.07 | 16.67 | 0.0 | -13.98 | 90.71 | 0.0 |
| 19Q3 (3) | -1.61 | -215.69 | 0.0 | -1.3 | -8.33 | 0.0 | -0.17 | 26.09 | 0.0 | -0.32 | -966.67 | 0.0 | -2.91 | -70.18 | 0.0 | 1.23 | -23.12 | 0.0 | 0 | 0 | 0.0 | 19.40 | -31.73 | 0.0 | 0.18 | 181.82 | 0.0 | 0.18 | 181.82 | 0.0 | 0.83 | 7.79 | 0.0 | 0.06 | 20.0 | 0.0 | -150.47 | -77.02 | 0.0 |
| 19Q2 (2) | -0.51 | -136.69 | 0.0 | -1.2 | 47.6 | 0.0 | -0.23 | -125.27 | 0.0 | -0.03 | 78.57 | 0.0 | -1.71 | -90.0 | 0.0 | 1.6 | -24.88 | 0.0 | 0 | 0 | 0.0 | 28.42 | -47.16 | 0.0 | -0.22 | -144.44 | 0.0 | -0.22 | -1200.0 | 0.0 | 0.77 | 10.0 | 0.0 | 0.05 | 66.67 | 0.0 | -85.00 | -145.86 | 0.0 |
| 19Q1 (1) | 1.39 | 0.0 | 0.0 | -2.29 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.9 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 53.79 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 185.33 | 0.0 | 0.0 |
