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) | -1.65 | 0 | -10.82 | 0 | -1.55 | 0 | 0.23 | -82.96 | -12.47 | 0 | 8.06 | 19.94 | -2.28 | 0 | 4.85 | 17.87 | 9.44 | -30.28 | 8.28 | -22.25 | 2.84 | 21.89 | 0.09 | -18.18 | -14.72 | 0 |
| 2022 (9) | 24.6 | 6548.65 | -6.79 | 0 | 8.59 | 0 | 1.35 | 0 | 17.81 | 0 | 6.72 | 73.2 | 0 | 0 | 4.12 | -2.59 | 13.54 | 157.9 | 10.65 | 137.19 | 2.33 | 9.39 | 0.11 | -15.38 | 187.93 | 3328.45 |
| 2021 (8) | 0.37 | -93.31 | -3.87 | 0 | -3.75 | 0 | -0.41 | 0 | -3.5 | 0 | 3.88 | 29.33 | 0 | 0 | 4.23 | 9.41 | 5.25 | -4.89 | 4.49 | 19.41 | 2.13 | 4.93 | 0.13 | 0.0 | 5.48 | -94.13 |
| 2020 (7) | 5.53 | -50.14 | -3.02 | 0 | -3.89 | 0 | 0.63 | 0 | 2.51 | -74.93 | 3.0 | 226.09 | 0.01 | -66.67 | 3.86 | 233.39 | 5.52 | 15.24 | 3.76 | -11.32 | 2.03 | 6.84 | 0.13 | 8.33 | 93.41 | -47.27 |
| 2019 (6) | 11.09 | 318.49 | -1.08 | 0 | -5.06 | 0 | -0.06 | 0 | 10.01 | 2341.46 | 0.92 | -56.19 | 0.03 | -57.14 | 1.16 | -52.45 | 4.79 | 9.61 | 4.24 | -8.82 | 1.9 | 146.75 | 0.12 | 0.0 | 177.16 | 270.36 |
| 2018 (5) | 2.65 | -61.71 | -2.24 | 0 | -2.46 | 0 | -0.39 | 0 | 0.41 | -48.1 | 2.1 | -65.74 | 0.07 | 0 | 2.44 | -66.36 | 4.37 | -16.12 | 4.65 | -0.64 | 0.77 | -13.48 | 0.12 | 71.43 | 47.83 | -61.01 |
| 2017 (4) | 6.92 | -28.81 | -6.13 | 0 | -4.9 | 0 | 0.88 | 8700.0 | 0.79 | -85.61 | 6.13 | 1126.0 | -0.09 | 0 | 7.24 | 861.59 | 5.21 | -14.31 | 4.68 | -16.43 | 0.89 | -8.25 | 0.07 | 16.67 | 122.70 | -16.31 |
| 2016 (3) | 9.72 | 9.46 | -4.23 | 0 | -6.15 | 0 | 0.01 | 0 | 5.49 | -22.02 | 0.5 | -70.93 | -4.82 | 0 | 0.75 | -66.78 | 6.08 | -22.05 | 5.6 | -31.03 | 0.97 | 2.11 | 0.06 | 50.0 | 146.61 | 50.4 |
| 2015 (2) | 8.88 | 13.85 | -1.84 | 0 | -4.1 | 0 | -0.27 | 0 | 7.04 | 10.69 | 1.72 | 18.62 | -0.01 | 0 | 2.27 | -3.28 | 7.8 | 14.2 | 8.12 | 32.68 | 0.95 | 43.94 | 0.04 | 0.0 | 97.48 | -14.77 |
| 2014 (1) | 7.8 | 10.8 | -1.44 | 0 | -2.92 | 0 | 0.72 | 67.44 | 6.36 | -0.16 | 1.45 | 145.76 | 0 | 0 | 2.34 | 97.95 | 6.83 | 55.58 | 6.12 | 45.02 | 0.66 | 15.79 | 0.04 | 33.33 | 114.37 | -21.7 |
| 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) | 1.4 | 157.38 | -77.74 | -3.97 | -41.28 | -205.38 | -0.17 | -101.32 | -101.46 | -0.47 | -175.81 | -304.35 | -2.57 | 51.05 | -151.5 | 2.06 | -24.54 | 59.69 | -1.55 | 0 | 0 | 5.48 | -16.04 | 128.22 | 1.56 | -8.24 | -68.23 | 1.05 | -52.49 | -67.69 | 0.79 | 8.22 | 23.44 | 0.03 | 50.0 | 0.0 | 74.87 | 190.82 | -53.34 |
| 23Q3 (19) | -2.44 | 20.78 | -118.33 | -2.81 | -38.42 | 20.62 | 12.86 | 3575.68 | 822.47 | 0.62 | 1966.67 | 282.35 | -5.25 | -2.74 | -153.74 | 2.73 | 114.96 | -22.0 | 0 | 100.0 | 0 | 6.52 | 113.47 | -14.41 | 1.7 | -40.35 | -52.25 | 2.21 | -11.6 | -28.94 | 0.73 | 8.96 | 23.73 | 0.02 | 0.0 | -33.33 | -82.43 | 14.62 | -123.1 |
| 23Q2 (18) | -3.08 | -224.19 | -168.29 | -2.03 | -1.0 | -89.72 | -0.37 | 97.33 | 89.89 | 0.03 | -40.0 | -96.43 | -5.11 | -1187.23 | -248.55 | 1.27 | -36.5 | 19.81 | -0.72 | 0 | 0 | 3.06 | -31.12 | 0.7 | 2.85 | -14.67 | 17.77 | 2.5 | -0.79 | 28.21 | 0.67 | 3.08 | 21.82 | 0.02 | 0.0 | -33.33 | -96.55 | -224.19 | -154.16 |
| 23Q1 (17) | 2.48 | -60.57 | 406.12 | -2.01 | -54.62 | -128.41 | -13.87 | -219.06 | -685.23 | 0.05 | -78.26 | -92.06 | 0.47 | -90.58 | 220.51 | 2.0 | 55.04 | 129.89 | 0 | 0 | 0 | 4.44 | 84.86 | 45.95 | 3.34 | -31.98 | 26.04 | 2.52 | -22.46 | 7.69 | 0.65 | 1.56 | 20.37 | 0.02 | -33.33 | -33.33 | 77.74 | -51.55 | 361.7 |
| 22Q4 (16) | 6.29 | -52.74 | 341.92 | -1.3 | 63.28 | -39.78 | 11.65 | 754.49 | 2941.46 | 0.23 | 167.65 | 309.09 | 4.99 | -48.93 | 241.36 | 1.29 | -63.14 | 40.22 | 0 | 0 | 0 | 2.40 | -68.51 | -35.77 | 4.91 | 37.92 | 204.97 | 3.25 | 4.5 | 108.33 | 0.64 | 8.47 | 18.52 | 0.03 | 0.0 | 0.0 | 160.46 | -55.03 | 231.45 |
| 22Q3 (15) | 13.31 | 195.12 | 245.71 | -3.54 | -230.84 | -257.58 | -1.78 | 51.37 | 20.54 | -0.34 | -140.48 | -525.0 | 9.77 | 184.01 | 241.61 | 3.5 | 230.19 | 253.54 | 0 | 0 | 0 | 7.62 | 151.16 | 94.09 | 3.56 | 47.11 | 148.95 | 3.11 | 59.49 | 157.02 | 0.59 | 7.27 | 9.26 | 0.03 | 0.0 | 0.0 | 356.84 | 100.18 | 64.98 |
| 22Q2 (14) | 4.51 | 820.41 | 636.9 | -1.07 | -21.59 | -25.88 | -3.66 | -254.43 | -646.94 | 0.84 | 33.33 | 863.64 | 3.44 | 982.05 | 303.55 | 1.06 | 21.84 | 24.71 | 0 | 0 | 0 | 3.03 | -0.17 | -20.96 | 2.42 | -8.68 | 144.44 | 1.95 | -16.67 | 137.8 | 0.55 | 1.85 | 3.77 | 0.03 | 0.0 | 0.0 | 178.26 | 958.65 | 392.86 |
| 22Q1 (13) | 0.49 | 118.85 | 1080.0 | -0.88 | 5.38 | 20.72 | 2.37 | 678.05 | 488.52 | 0.63 | 672.73 | 333.33 | -0.39 | 88.95 | 66.38 | 0.87 | -5.43 | -22.32 | 0 | 0 | 0 | 3.04 | -18.65 | -46.21 | 2.65 | 64.6 | 117.21 | 2.34 | 50.0 | 160.0 | 0.54 | 0.0 | 5.88 | 0.03 | 0.0 | 0.0 | 16.84 | 113.79 | 584.95 |
| 21Q4 (12) | -2.6 | -167.53 | -163.41 | -0.93 | 6.06 | -30.99 | -0.41 | 81.7 | -41.38 | -0.11 | -237.5 | 60.71 | -3.53 | -223.43 | -204.13 | 0.92 | -7.07 | 29.58 | 0 | 0 | 0 | 3.74 | -4.84 | 16.42 | 1.61 | 12.59 | -15.71 | 1.56 | 28.93 | 26.83 | 0.54 | 0.0 | 8.0 | 0.03 | 0.0 | 0.0 | -122.07 | -156.44 | -152.4 |
| 21Q3 (11) | 3.85 | 558.33 | 5400.0 | -0.99 | -16.47 | -50.0 | -2.24 | -357.14 | 21.68 | 0.08 | 172.73 | -68.0 | 2.86 | 269.23 | 584.75 | 0.99 | 16.47 | 52.31 | 0 | 0 | 0 | 3.93 | 2.29 | 19.62 | 1.43 | 44.44 | -2.72 | 1.21 | 47.56 | 19.8 | 0.54 | 1.89 | 5.88 | 0.03 | 0.0 | 0.0 | 216.29 | 455.34 | 4689.33 |
| 21Q2 (10) | -0.84 | -1580.0 | -177.06 | -0.85 | 23.42 | 2.3 | -0.49 | 19.67 | 0 | -0.11 | 59.26 | -142.31 | -1.69 | -45.69 | -868.18 | 0.85 | -24.11 | -2.3 | 0 | 0 | 0 | 3.84 | -32.06 | -20.39 | 0.99 | -18.85 | 4.21 | 0.82 | -8.89 | 20.59 | 0.53 | 3.92 | 3.92 | 0.03 | 0.0 | 0.0 | -60.87 | -1653.04 | -168.13 |
| 21Q1 (9) | -0.05 | -101.22 | -118.52 | -1.11 | -56.34 | -44.16 | -0.61 | -110.34 | 18.67 | -0.27 | 3.57 | -169.23 | -1.16 | -134.22 | -132.0 | 1.12 | 57.75 | 47.37 | 0 | 0 | -100.0 | 5.65 | 76.05 | 31.61 | 1.22 | -36.13 | 1.67 | 0.9 | -26.83 | 5.88 | 0.51 | 2.0 | 2.0 | 0.03 | 0.0 | 0.0 | -3.47 | -101.49 | -117.75 |
| 20Q4 (8) | 4.1 | 5757.14 | -0.49 | -0.71 | -7.58 | -97.22 | -0.29 | 89.86 | 71.29 | -0.28 | -212.0 | -315.38 | 3.39 | 674.58 | -9.84 | 0.71 | 9.23 | 144.83 | 0 | 0 | -100.0 | 3.21 | -2.23 | 118.15 | 1.91 | 29.93 | 30.82 | 1.23 | 21.78 | 16.04 | 0.5 | -1.96 | 0.0 | 0.03 | 0.0 | 0.0 | 232.95 | 5058.28 | -10.1 |
| 20Q3 (7) | 0.07 | -93.58 | -96.65 | -0.66 | 24.14 | -65.0 | -2.86 | 0 | 14.63 | 0.25 | -3.85 | 733.33 | -0.59 | -368.18 | -134.91 | 0.65 | -25.29 | 66.67 | 0 | 0 | -100.0 | 3.28 | -31.93 | 71.97 | 1.47 | 54.74 | -5.16 | 1.01 | 48.53 | -28.37 | 0.51 | 0.0 | 4.08 | 0.03 | 0.0 | 0.0 | 4.52 | -94.95 | -95.83 |
| 20Q2 (6) | 1.09 | 303.7 | -76.25 | -0.87 | -12.99 | -690.91 | 0 | 100.0 | 100.0 | 0.26 | -33.33 | 750.0 | 0.22 | 144.0 | -95.09 | 0.87 | 14.47 | 866.67 | 0 | -100.0 | -100.0 | 4.82 | 12.32 | 1027.96 | 0.95 | -20.83 | -18.1 | 0.68 | -20.0 | -35.24 | 0.51 | 2.0 | 8.51 | 0.03 | 0.0 | 0.0 | 89.34 | 356.65 | -69.83 |
| 20Q1 (5) | 0.27 | -93.45 | -6.9 | -0.77 | -113.89 | -234.78 | -0.75 | 25.74 | -294.74 | 0.39 | 200.0 | 316.67 | -0.5 | -113.3 | -933.33 | 0.76 | 162.07 | 406.67 | 0.01 | -50.0 | 0.0 | 4.29 | 191.83 | 421.27 | 1.2 | -17.81 | 96.72 | 0.85 | -19.81 | 18.06 | 0.5 | 0.0 | 11.11 | 0.03 | 0.0 | 0.0 | 19.57 | -92.45 | -19.04 |
| 19Q4 (4) | 4.12 | 97.13 | 0.0 | -0.36 | 10.0 | 0.0 | -1.01 | 69.85 | 0.0 | 0.13 | 333.33 | 0.0 | 3.76 | 122.49 | 0.0 | 0.29 | -25.64 | 0.0 | 0.02 | 100.0 | 0.0 | 1.47 | -22.92 | 0.0 | 1.46 | -5.81 | 0.0 | 1.06 | -24.82 | 0.0 | 0.5 | 2.04 | 0.0 | 0.03 | 0.0 | 0.0 | 259.12 | 139.28 | 0.0 |
| 19Q3 (3) | 2.09 | -54.47 | 0.0 | -0.4 | -263.64 | 0.0 | -3.35 | -544.23 | 0.0 | 0.03 | 175.0 | 0.0 | 1.69 | -62.28 | 0.0 | 0.39 | 333.33 | 0.0 | 0.01 | 0.0 | 0.0 | 1.91 | 346.48 | 0.0 | 1.55 | 33.62 | 0.0 | 1.41 | 34.29 | 0.0 | 0.49 | 4.26 | 0.0 | 0.03 | 0.0 | 0.0 | 108.29 | -63.43 | 0.0 |
| 19Q2 (2) | 4.59 | 1482.76 | 0.0 | -0.11 | 52.17 | 0.0 | -0.52 | -173.68 | 0.0 | -0.04 | 77.78 | 0.0 | 4.48 | 7366.67 | 0.0 | 0.09 | -40.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.43 | -48.1 | 0.0 | 1.16 | 90.16 | 0.0 | 1.05 | 45.83 | 0.0 | 0.47 | 4.44 | 0.0 | 0.03 | 0.0 | 0.0 | 296.13 | 1125.36 | 0.0 |
| 19Q1 (1) | 0.29 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 24.17 | 0.0 | 0.0 |
