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) | 4.39 | 527.14 | 6.05 | 0 | 0.16 | -99.52 | -14.41 | 0 | 10.44 | 0 | 5.0 | 48.37 | -1.66 | 0 | 1.63 | 55.83 | 21.73 | -33.3 | 17.17 | -40.55 | 4.85 | 0.83 | 0.69 | 4.55 | 19.33 | 848.58 |
| 2022 (9) | 0.7 | -97.31 | -28.42 | 0 | 33.3 | 0 | -1.67 | 0 | -27.72 | 0 | 3.37 | 64.39 | -0.18 | 0 | 1.05 | 37.28 | 32.58 | 41.47 | 28.88 | 58.16 | 4.81 | 45.32 | 0.66 | 3.12 | 2.04 | -98.26 |
| 2021 (8) | 26.0 | 0 | -15.42 | 0 | -3.41 | 0 | -2.86 | 0 | 10.58 | 0 | 2.05 | -39.53 | -0.18 | 0 | 0.76 | -51.14 | 23.03 | 30.7 | 18.26 | 18.65 | 3.31 | 33.47 | 0.64 | 4.92 | 117.06 | 0 |
| 2020 (7) | -3.45 | 0 | -6.92 | 0 | 11.82 | 0 | -3.32 | 0 | -10.37 | 0 | 3.39 | 123.03 | 0.04 | -92.31 | 1.56 | 133.06 | 17.62 | 32.98 | 15.39 | 1486.6 | 2.48 | -6.77 | 0.61 | 5.17 | -18.67 | 0 |
| 2019 (6) | 11.49 | 22.89 | 25.1 | 0 | -37.47 | 0 | 0.46 | 0 | 36.59 | 817.04 | 1.52 | 289.74 | 0.52 | 0 | 0.67 | 332.54 | 13.25 | -43.62 | 0.97 | -95.01 | 2.66 | 51.14 | 0.58 | 23.4 | 272.92 | 531.95 |
| 2018 (5) | 9.35 | 0 | -5.36 | 0 | 6.54 | -58.97 | -15.84 | 0 | 3.99 | 0 | 0.39 | -81.25 | -0.15 | 0 | 0.16 | -78.84 | 23.5 | 101.37 | 19.42 | 146.45 | 1.76 | -36.23 | 0.47 | 46.88 | 43.19 | 0 |
| 2017 (4) | -9.91 | 0 | 5.34 | -5.82 | 15.94 | 48.42 | 0.21 | 0 | -4.57 | 0 | 2.08 | -5.02 | -8.52 | 0 | 0.73 | -17.9 | 11.67 | 264.69 | 7.88 | 48.96 | 2.76 | -55.19 | 0.32 | 28.0 | -90.42 | 0 |
| 2016 (3) | -14.86 | 0 | 5.67 | -76.87 | 10.74 | 14.87 | -2.98 | 0 | -9.19 | 0 | 2.19 | -50.68 | -0.71 | 0 | 0.89 | -56.22 | 3.2 | 0 | 5.29 | -7.68 | 6.16 | 93.71 | 0.25 | 38.89 | -127.01 | 0 |
| 2015 (2) | -25.59 | 0 | 24.51 | 0 | 9.35 | 0 | -18.7 | 0 | -1.08 | 0 | 4.44 | -35.18 | -2.35 | 0 | 2.04 | -33.19 | -2.27 | 0 | 5.73 | 0 | 3.18 | -8.88 | 0.18 | 20.0 | -281.52 | 0 |
| 2014 (1) | 49.76 | 0 | -8.66 | 0 | -46.39 | 0 | 7.86 | 122.66 | 41.1 | 0 | 6.85 | 260.53 | -1.12 | 0 | 3.05 | 188.29 | 10.56 | 18.79 | -9.79 | 0 | 3.49 | -9.59 | 0.15 | -42.31 | 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) | 17.14 | 288.77 | 185.83 | -16.2 | -1488.24 | 23.69 | 7.05 | -18.4 | -9.73 | -2.16 | 79.83 | 64.82 | 0.94 | 109.31 | 102.28 | 1.59 | 11.19 | -26.05 | -1.57 | -5133.33 | -1470.0 | 1.98 | 7.73 | -29.5 | 5.48 | 8.51 | 57.93 | 4.53 | -4.43 | 86.42 | 1.27 | 5.83 | -21.6 | 0.17 | 0.0 | 6.25 | 287.10 | 293.19 | 160.53 |
| 23Q3 (19) | -9.08 | -384.64 | -57.91 | -1.02 | -700.0 | 7.27 | 8.64 | 398.96 | -77.84 | -10.71 | -348.12 | -501.12 | -10.1 | -400.6 | -47.45 | 1.43 | -16.86 | 308.57 | -0.03 | 0.0 | -50.0 | 1.83 | -13.6 | 225.69 | 5.05 | -29.67 | 1.2 | 4.74 | -17.71 | 1.94 | 1.2 | -1.64 | 36.36 | 0.17 | 0.0 | 6.25 | -148.61 | -433.09 | -47.06 |
| 23Q2 (18) | 3.19 | 146.5 | -87.63 | 0.17 | -99.26 | 101.65 | -2.89 | 77.14 | 83.81 | -2.39 | -381.18 | -233.52 | 3.36 | -79.32 | -78.29 | 1.72 | 561.54 | 265.96 | -0.03 | 0.0 | 70.0 | 2.12 | 444.67 | 272.33 | 7.18 | 79.05 | -28.63 | 5.76 | 169.16 | -38.79 | 1.22 | 4.27 | 25.77 | 0.17 | 0.0 | 6.25 | 44.62 | 122.63 | -81.76 |
| 23Q1 (17) | -6.86 | 65.65 | -1155.38 | 23.11 | 208.86 | 450.24 | -12.64 | -261.84 | -390.57 | 0.85 | 113.84 | 8400.0 | 16.25 | 139.44 | 235.05 | 0.26 | -87.91 | -33.33 | -0.03 | 70.0 | -175.0 | 0.39 | -86.1 | 0.19 | 4.01 | 15.56 | -71.46 | 2.14 | -11.93 | -82.73 | 1.17 | -27.78 | -12.69 | 0.17 | 6.25 | 6.25 | -197.13 | 58.44 | -4312.44 |
| 22Q4 (16) | -19.97 | -247.3 | -153.7 | -21.23 | -1830.0 | -208.13 | 7.81 | -79.97 | 140.03 | -6.14 | -329.96 | -544.93 | -41.2 | -501.46 | -235.97 | 2.15 | 514.29 | 159.04 | -0.1 | -400.0 | 44.44 | 2.80 | 397.73 | 222.55 | 3.47 | -30.46 | -63.66 | 2.43 | -47.74 | -70.9 | 1.62 | 84.09 | 39.66 | 0.16 | 0.0 | 0.0 | -474.35 | -369.4 | -223.34 |
| 22Q3 (15) | -5.75 | -122.3 | 15.07 | -1.1 | 89.32 | -266.67 | 38.99 | 318.43 | 48837.5 | 2.67 | 49.16 | 162.38 | -6.85 | -144.25 | 3.11 | 0.35 | -25.53 | -49.28 | -0.02 | 80.0 | 0 | 0.56 | -1.22 | -56.3 | 4.99 | -50.4 | 73.26 | 4.65 | -50.58 | 147.34 | 0.88 | -9.28 | 17.33 | 0.16 | 0.0 | 0.0 | -101.05 | -141.32 | 58.35 |
| 22Q2 (14) | 25.78 | 3866.15 | 7482.35 | -10.3 | -345.24 | -305.51 | -17.85 | -510.34 | -442.55 | 1.79 | 17800.0 | -53.02 | 15.48 | 219.18 | 803.64 | 0.47 | 20.51 | 74.07 | -0.1 | -350.0 | 0 | 0.57 | 46.57 | 18.12 | 10.06 | -28.4 | 140.1 | 9.41 | -24.05 | 192.24 | 0.97 | -27.61 | 38.57 | 0.16 | 0.0 | 0.0 | 244.59 | 5126.74 | 2835.1 |
| 22Q1 (13) | 0.65 | -98.25 | 113.66 | 4.2 | 160.96 | 173.81 | 4.35 | 122.3 | -77.66 | 0.01 | -99.28 | 100.26 | 4.85 | -83.99 | 146.41 | 0.39 | -53.01 | 50.0 | 0.04 | 122.22 | 0 | 0.39 | -55.24 | -4.92 | 14.05 | 47.12 | 118.85 | 12.39 | 48.38 | 157.59 | 1.34 | 15.52 | 88.73 | 0.16 | 0.0 | 0.0 | 4.68 | -98.78 | 105.58 |
| 21Q4 (12) | 37.19 | 649.34 | 389.34 | -6.89 | -2196.67 | -520.72 | -19.51 | -24287.5 | -1227.21 | 1.38 | 132.24 | 123.79 | 30.3 | 528.57 | 366.87 | 0.83 | 20.29 | -13.54 | -0.18 | 0 | -550.0 | 0.87 | -32.57 | -36.23 | 9.55 | 231.6 | 91.0 | 8.35 | 344.15 | 106.17 | 1.16 | 54.67 | 61.11 | 0.16 | 0.0 | 6.67 | 384.59 | 258.49 | 148.97 |
| 21Q3 (11) | -6.77 | -2091.18 | -173.75 | -0.3 | 88.19 | 87.39 | -0.08 | 97.57 | 98.21 | -4.28 | -212.34 | -215.05 | -7.07 | -221.36 | -203.97 | 0.69 | 155.56 | -60.8 | 0 | 0 | 0 | 1.29 | 167.02 | -58.18 | 2.88 | -31.26 | -40.86 | 1.88 | -41.61 | -51.92 | 0.75 | 7.14 | 59.57 | 0.16 | 0.0 | 6.67 | -242.65 | -3011.83 | -219.74 |
| 21Q2 (10) | 0.34 | 107.14 | -12.82 | -2.54 | 55.36 | 22.09 | -3.29 | -116.9 | -191.64 | 3.81 | 200.79 | 236.56 | -2.2 | 78.95 | 23.34 | 0.27 | 3.85 | -55.74 | 0 | 0 | 0 | 0.48 | 17.98 | -63.6 | 4.19 | -34.74 | 28.13 | 3.22 | -33.06 | -17.01 | 0.7 | -1.41 | -10.26 | 0.16 | 0.0 | 6.67 | 8.33 | 109.94 | 2.78 |
| 21Q1 (9) | -4.76 | -162.63 | 76.92 | -5.69 | -412.61 | -3061.11 | 19.47 | 1424.49 | 37.4 | -3.78 | 34.83 | -489.69 | -10.45 | -261.02 | 49.76 | 0.26 | -72.92 | 420.0 | 0 | -100.0 | 0 | 0.41 | -69.98 | 255.15 | 6.42 | 28.4 | 43.3 | 4.81 | 18.77 | 35.88 | 0.71 | -1.39 | 42.0 | 0.16 | 6.67 | 6.67 | -83.80 | -154.25 | 82.97 |
| 20Q4 (8) | 7.6 | -17.21 | -19.41 | -1.11 | 53.36 | -109.87 | -1.47 | 67.19 | 88.55 | -5.8 | -255.91 | -314.29 | 6.49 | -4.56 | -68.62 | 0.96 | -45.45 | 200.0 | 0.04 | 0 | -92.31 | 1.36 | -55.78 | 138.27 | 5.0 | 2.67 | 77.94 | 4.05 | 3.58 | 366.45 | 0.72 | 53.19 | -35.14 | 0.15 | 0.0 | 0.0 | 154.47 | -23.77 | 0 |
| 20Q3 (7) | 9.18 | 2253.85 | 90.06 | -2.38 | 26.99 | -46.01 | -4.48 | -224.79 | -17.89 | 3.72 | 233.33 | 1871.43 | 6.8 | 336.93 | 112.5 | 1.76 | 188.52 | 665.22 | 0 | 0 | 0 | 3.08 | 132.43 | 582.92 | 4.87 | 48.93 | 189.88 | 3.91 | 0.77 | 174.9 | 0.47 | -39.74 | -2.08 | 0.15 | 0.0 | 0.0 | 202.65 | 2399.34 | 0 |
| 20Q2 (6) | 0.39 | 101.89 | -86.02 | -3.26 | -1711.11 | -117.51 | 3.59 | -74.66 | 114.7 | -2.79 | -387.63 | -272.0 | -2.87 | 86.2 | -113.4 | 0.61 | 1120.0 | -31.46 | 0 | 0 | 0 | 1.33 | 1051.03 | 4.47 | 3.27 | -27.01 | -34.34 | 3.88 | 9.6 | 191.73 | 0.78 | 56.0 | 30.0 | 0.15 | 0.0 | 0.0 | 8.11 | 101.65 | -93.96 |
| 20Q1 (5) | -20.62 | -318.66 | -270.86 | -0.18 | -101.6 | 94.29 | 14.17 | 210.36 | 293.61 | 0.97 | 169.29 | -65.36 | -20.8 | -200.58 | -138.81 | 0.05 | -84.38 | -44.44 | 0 | -100.0 | 0 | 0.12 | -79.86 | -36.39 | 4.48 | 59.43 | 18.52 | 3.54 | 332.89 | -44.43 | 0.5 | -54.95 | 6.38 | 0.15 | 0.0 | 7.14 | -492.12 | 0 | -517.81 |
| 19Q4 (4) | 9.43 | 95.24 | 0.0 | 11.25 | 790.18 | 0.0 | -12.84 | -237.89 | 0.0 | -1.4 | -566.67 | 0.0 | 20.68 | 546.25 | 0.0 | 0.32 | 39.13 | 0.0 | 0.52 | 0 | 0.0 | 0.57 | 26.74 | 0.0 | 2.81 | 67.26 | 0.0 | -1.52 | 70.88 | 0.0 | 1.11 | 131.25 | 0.0 | 0.15 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 4.83 | 73.12 | 0.0 | -1.63 | -108.75 | 0.0 | -3.8 | 84.45 | 0.0 | -0.21 | 72.0 | 0.0 | 3.2 | -85.05 | 0.0 | 0.23 | -74.16 | 0.0 | 0 | 0 | 0.0 | 0.45 | -64.44 | 0.0 | 1.68 | -66.27 | 0.0 | -5.22 | -492.48 | 0.0 | 0.48 | -20.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 2.79 | 150.18 | 0.0 | 18.62 | 691.11 | 0.0 | -24.43 | -778.61 | 0.0 | -0.75 | -126.79 | 0.0 | 21.41 | 345.81 | 0.0 | 0.89 | 888.89 | 0.0 | 0 | 0 | 0.0 | 1.27 | 600.83 | 0.0 | 4.98 | 31.75 | 0.0 | 1.33 | -79.12 | 0.0 | 0.6 | 27.66 | 0.0 | 0.15 | 7.14 | 0.0 | 134.13 | 268.39 | 0.0 |
| 19Q1 (1) | -5.56 | 0.0 | 0.0 | -3.15 | 0.0 | 0.0 | 3.6 | 0.0 | 0.0 | 2.8 | 0.0 | 0.0 | -8.71 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 3.78 | 0.0 | 0.0 | 6.37 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -79.66 | 0.0 | 0.0 |
