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) | -9.63 | 0 | -1.29 | 0 | 20.01 | 0 | 0.67 | 0 | -10.92 | 0 | 1.69 | 2314.29 | 4.28 | 0 | 12.12 | 1230.11 | 0.79 | -72.18 | -9.95 | 0 | 1.0 | 212.5 | 0.48 | 4700.0 | 0.00 | 0 |
| 2022 (9) | -1.9 | 0 | 51.8 | 0 | -44.61 | 0 | -0.06 | 0 | 49.9 | 0 | 0.07 | -12.5 | 0 | 0 | 0.91 | -43.03 | 2.84 | 0 | 1.02 | -94.38 | 0.32 | -3.03 | 0.01 | -50.0 | -140.74 | 0 |
| 2021 (8) | -3.58 | 0 | -6.56 | 0 | 3.58 | 59.11 | -0.73 | 0 | -10.14 | 0 | 0.08 | -88.89 | 0 | 0 | 1.60 | -84.07 | -2.54 | 0 | 18.16 | -52.03 | 0.33 | -38.89 | 0.02 | -50.0 | -19.34 | 0 |
| 2020 (7) | -2.7 | 0 | 3.06 | 0 | 2.25 | -89.62 | 0 | 0 | 0.36 | 0 | 0.72 | -88.39 | 0 | 0 | 10.04 | -76.71 | -4.72 | 0 | 37.86 | 0 | 0.54 | -52.63 | 0.04 | 0.0 | -7.02 | 0 |
| 2019 (6) | -2.86 | 0 | -26.79 | 0 | 21.67 | 0 | -0.04 | 0 | -29.65 | 0 | 6.2 | -65.19 | 0 | 0 | 43.12 | 424.07 | -0.89 | 0 | -2.86 | 0 | 1.14 | -74.38 | 0.04 | -99.16 | 0.00 | 0 |
| 2018 (5) | 6.18 | -69.31 | -19.86 | 0 | -13.11 | 0 | 8.07 | 0 | -13.68 | 0 | 17.81 | -35.33 | 1.39 | 0 | 8.23 | -42.07 | 12.88 | 45.05 | 60.84 | 2333.6 | 4.45 | 8.8 | 4.78 | 3.02 | 8.82 | -95.08 |
| 2017 (4) | 20.14 | 74.22 | -42.67 | 0 | 23.86 | 50.73 | -3.4 | 0 | -22.53 | 0 | 27.54 | 91.52 | -2.15 | 0 | 14.20 | 48.54 | 8.88 | 106.51 | 2.5 | 1215.79 | 4.09 | 15.21 | 4.64 | 4.27 | 179.34 | 27.06 |
| 2016 (3) | 11.56 | 0 | -19.85 | 0 | 15.83 | -66.74 | -0.95 | 0 | -8.29 | 0 | 14.38 | 248.18 | -0.43 | 0 | 9.56 | 57.24 | 4.3 | 0 | 0.19 | -95.5 | 3.55 | 120.5 | 4.45 | 173.01 | 141.15 | 0 |
| 2015 (2) | -1.38 | 0 | -22.92 | 0 | 47.6 | 38.17 | -0.89 | 0 | -24.3 | 0 | 4.13 | 364.04 | 0.08 | 0 | 6.08 | -38.58 | -0.47 | 0 | 4.22 | 26.73 | 1.61 | 163.93 | 1.63 | 16200.0 | -18.50 | 0 |
| 2014 (1) | -0.08 | 0 | -29.27 | 0 | 34.45 | 284.06 | -0.11 | 0 | -29.35 | 0 | 0.89 | -23.93 | -1.03 | 0 | 9.90 | -37.22 | -0.7 | 0 | 3.33 | 540.38 | 0.61 | 3.39 | 0.01 | -66.67 | -2.03 | 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) | 0.18 | -68.42 | -85.83 | 9.65 | 308.9 | 505.46 | -10.31 | -363.01 | 2.74 | 0.01 | 103.33 | -99.03 | 9.83 | 235.49 | 985.59 | 0.82 | 46.43 | 8100.0 | 4.28 | 0 | 0 | 20.20 | 22.99 | 4727.09 | 0.36 | 0.0 | 400.0 | -0.75 | 92.34 | -516.67 | 0.25 | 0.0 | 212.5 | 0.12 | 0.0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (19) | 0.57 | 105.25 | 161.29 | 2.36 | 113.06 | 128.99 | 3.92 | -82.61 | -71.98 | -0.3 | -330.77 | 69.39 | 2.93 | 110.13 | 132.3 | 0.56 | 409.09 | 1020.0 | 0 | 0 | 0 | 16.42 | 365.8 | 464.93 | 0.36 | 700.0 | 38.46 | -9.79 | -4.93 | 10.51 | 0.25 | 0.0 | 212.5 | 0.12 | 0.0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -10.85 | -2458.7 | -573.91 | -18.07 | -478.83 | -29.63 | 22.54 | 483.94 | 190.09 | 0.13 | -84.34 | 750.0 | -28.92 | -652.96 | -85.98 | 0.11 | -47.62 | 1000.0 | 0 | 0 | 0 | 3.53 | -43.76 | 622.76 | -0.06 | -150.0 | -105.94 | -9.33 | -194.05 | -418.33 | 0.25 | 4.17 | 212.5 | 0.12 | 0.0 | 0 | 0.00 | -100.0 | 0 |
| 23Q1 (17) | 0.46 | -63.78 | 173.02 | 4.77 | 300.42 | -93.74 | 3.86 | 136.42 | 116.8 | 0.83 | -19.42 | 1137.5 | 5.23 | 571.17 | -93.08 | 0.21 | 2000.0 | 0 | 0 | 0 | 0 | 6.27 | 1398.21 | 0 | 0.12 | 200.0 | -92.9 | 9.92 | 5411.11 | -27.01 | 0.24 | 200.0 | 200.0 | 0.12 | 0 | 0 | 4.47 | -99.08 | 197.09 |
| 22Q4 (16) | 1.27 | 236.56 | 245.98 | -2.38 | 70.76 | 69.29 | -10.6 | -175.77 | -301.52 | 1.03 | 205.1 | 290.74 | -1.11 | 87.76 | 87.12 | 0.01 | -80.0 | 0.0 | 0 | 0 | 0 | 0.42 | -85.61 | -49.37 | -0.12 | -146.15 | -113.64 | 0.18 | 101.65 | 102.54 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 488.46 | 0 | 0 |
| 22Q3 (15) | -0.93 | 42.24 | -190.62 | -8.14 | 41.61 | -165.7 | 13.99 | 155.92 | 1201.57 | -0.98 | -4800.0 | -512.5 | -9.07 | 41.67 | -175.14 | 0.05 | 400.0 | 66.67 | 0 | 0 | 0 | 2.91 | 495.93 | -14.73 | 0.26 | -74.26 | -80.45 | -10.94 | -507.78 | -34.56 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -1.61 | -155.56 | 37.11 | -13.94 | -118.28 | -160.56 | -25.02 | -8.92 | -479.09 | -0.02 | 75.0 | -116.67 | -15.55 | -120.56 | -96.59 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.49 | 0 | -67.56 | 1.01 | -40.24 | 165.16 | -1.8 | -113.25 | -114.77 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (13) | -0.63 | 27.59 | -470.59 | 76.25 | 1083.87 | 1403.42 | -22.97 | -770.08 | -2680.9 | -0.08 | 85.19 | 50.0 | 75.62 | 977.26 | 1431.34 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.69 | 92.05 | 152.98 | 13.59 | 291.95 | -35.84 | 0.08 | 0.0 | 0.0 | 0 | 0 | -100.0 | -4.61 | 0 | -676.62 |
| 21Q4 (12) | -0.87 | -171.88 | -890.91 | -7.75 | -162.55 | -28.31 | -2.64 | -107.87 | -147.74 | -0.54 | -237.5 | -1450.0 | -8.62 | -171.42 | -45.36 | 0.01 | -66.67 | -83.33 | 0 | 0 | 0 | 0.83 | -75.76 | -76.31 | 0.88 | -33.83 | 168.75 | -7.08 | 12.92 | -151.53 | 0.08 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 21Q3 (11) | -0.32 | 87.5 | 3.03 | 12.39 | 331.59 | 2736.17 | -1.27 | -119.24 | -147.21 | -0.16 | -233.33 | -1700.0 | 12.07 | 252.59 | 1608.75 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 3.41 | 126.7 | 125.0 | 1.33 | 185.81 | 143.75 | -8.13 | -166.69 | -185.76 | 0.08 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 100.0 | 100.0 |
| 21Q2 (10) | -2.56 | -1605.88 | -6.22 | -5.35 | 8.55 | -923.08 | 6.6 | 641.57 | 695.18 | 0.12 | 175.0 | 100.0 | -7.91 | -39.26 | -349.43 | 0.02 | 0.0 | -66.67 | 0 | 0 | 100.0 | 1.50 | 18.8 | -73.68 | -1.55 | 51.41 | -342.86 | 12.19 | -42.45 | -2.87 | 0.08 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | -20.86 | -2710.44 | -9.43 |
| 21Q1 (9) | 0.17 | 54.55 | 383.33 | -5.85 | 3.15 | -165.58 | 0.89 | -83.91 | 113.09 | -0.16 | -500.0 | -23.08 | -5.68 | 4.22 | -164.11 | 0.02 | -66.67 | -96.49 | 0 | 0 | 0 | 1.27 | -63.71 | -93.14 | -3.19 | -149.22 | -6280.0 | 21.18 | 54.15 | 908.57 | 0.08 | 0.0 | -72.41 | 0.01 | 0.0 | 0.0 | 0.80 | 0.49 | 131.97 |
| 20Q4 (8) | 0.11 | 133.33 | 178.57 | -6.04 | -1185.11 | 31.91 | 5.53 | 105.58 | 857.53 | 0.04 | 300.0 | -84.62 | -5.93 | -641.25 | 34.18 | 0.06 | 200.0 | -95.28 | 0 | 0 | 0 | 3.49 | 130.23 | -89.59 | -1.28 | 57.89 | -91.04 | 13.74 | 44.94 | 1102.92 | 0.08 | 0.0 | -72.41 | 0.01 | 0.0 | 0.0 | 0.80 | 123.07 | 0 |
| 20Q3 (7) | -0.33 | 86.31 | -176.74 | -0.47 | -172.31 | -101.61 | 2.69 | 224.1 | 108.95 | 0.01 | -83.33 | 0.0 | -0.8 | 54.55 | -102.7 | 0.02 | -66.67 | 106.67 | 0 | 100.0 | 0 | 1.52 | -73.48 | 117.53 | -3.04 | -768.57 | -7500.0 | 9.48 | -24.46 | 3060.0 | 0.08 | 0.0 | -72.41 | 0.01 | 0.0 | 0.0 | -3.45 | 81.91 | -104.81 |
| 20Q2 (6) | -2.41 | -3916.67 | 17.47 | 0.65 | -92.71 | 101.95 | 0.83 | 112.21 | -97.97 | 0.06 | 146.15 | 175.0 | -1.76 | -119.86 | 95.14 | 0.06 | -89.47 | -95.04 | -4.75 | 0 | 0 | 5.71 | -69.02 | -83.38 | -0.35 | -600.0 | 2.78 | 12.55 | 497.62 | 3485.71 | 0.08 | -72.41 | -72.41 | 0.01 | 0.0 | 0.0 | -19.07 | -662.66 | 95.76 |
| 20Q1 (5) | -0.06 | 57.14 | 73.91 | 8.92 | 200.56 | 164.78 | -6.8 | -831.51 | -158.93 | -0.13 | -150.0 | -550.0 | 8.86 | 198.34 | 163.29 | 0.57 | -55.12 | -85.86 | 0 | 0 | 0 | 18.45 | -44.95 | -83.52 | -0.05 | 92.54 | -129.41 | 2.1 | 253.28 | 198.13 | 0.29 | 0.0 | 3.57 | 0.01 | 0.0 | 0.0 | -2.50 | 0 | 0 |
| 19Q4 (4) | -0.14 | -132.56 | 0.0 | -8.87 | -130.4 | 0.0 | -0.73 | 97.57 | 0.0 | 0.26 | 2500.0 | 0.0 | -9.01 | -130.43 | 0.0 | 1.27 | 523.33 | 0.0 | 0 | 0 | 0.0 | 33.51 | 487.59 | 0.0 | -0.67 | -1575.0 | 0.0 | -1.37 | -556.67 | 0.0 | 0.29 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.43 | 114.73 | 0.0 | 29.18 | 187.58 | 0.0 | -30.07 | -173.45 | 0.0 | 0.01 | 112.5 | 0.0 | 29.61 | 181.71 | 0.0 | -0.3 | -124.79 | 0.0 | 0 | 0 | 0.0 | -8.65 | -125.15 | 0.0 | -0.04 | 88.89 | 0.0 | 0.3 | -14.29 | 0.0 | 0.29 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 71.67 | 115.95 | 0.0 |
| 19Q2 (2) | -2.92 | -1169.57 | 0.0 | -33.32 | -141.98 | 0.0 | 40.94 | 254.77 | 0.0 | -0.08 | -300.0 | 0.0 | -36.24 | -158.86 | 0.0 | 1.21 | -69.98 | 0.0 | 0 | 0 | 0.0 | 34.38 | -69.29 | 0.0 | -0.36 | -311.76 | 0.0 | 0.35 | 116.36 | 0.0 | 0.29 | 3.57 | 0.0 | 0.01 | 0.0 | 0.0 | -449.23 | 0 | 0.0 |
| 19Q1 (1) | -0.23 | 0.0 | 0.0 | -13.77 | 0.0 | 0.0 | 11.54 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -14.0 | 0.0 | 0.0 | 4.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 111.94 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -2.14 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
