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) | 16.89 | 0 | 3.46 | -63.15 | -23.75 | 0 | 0.42 | 0 | 20.35 | 0 | 0.24 | -85.96 | 0 | 0 | 0.18 | -82.05 | -2.06 | 0 | -5.49 | 0 | 4.95 | -19.77 | 0.45 | -84.8 | 0.00 | 0 |
| 2022 (9) | -10.19 | 0 | 9.39 | 0 | -12.83 | 0 | -1.18 | 0 | -0.8 | 0 | 1.71 | -48.18 | -1.35 | 0 | 0.99 | -50.59 | -24.42 | 0 | -43.58 | 0 | 6.17 | -1.59 | 2.96 | -10.03 | 0.00 | 0 |
| 2021 (8) | 10.38 | 59.69 | -3.01 | 0 | -3.29 | 0 | 0.21 | 0 | 7.37 | -20.15 | 3.3 | -43.88 | 0.01 | 0 | 2.00 | -41.87 | -11.59 | 0 | -18.92 | 0 | 6.27 | -4.13 | 3.29 | -2.95 | 0.00 | 0 |
| 2020 (7) | 6.5 | 3.83 | 2.73 | 0 | -12.67 | 0 | -0.87 | 0 | 9.23 | 0 | 5.88 | 61.1 | 0 | 0 | 3.44 | 59.59 | 2.22 | 0 | -1.3 | 0 | 6.54 | -0.76 | 3.39 | 24.18 | 75.32 | 0 |
| 2019 (6) | 6.26 | 0 | -16.63 | 0 | 10.13 | 2255.81 | -2.4 | 0 | -10.37 | 0 | 3.65 | -61.25 | -0.07 | 0 | 2.16 | -60.14 | -4.27 | 0 | -11.75 | 0 | 6.59 | 55.79 | 2.73 | 19.21 | 0.00 | 0 |
| 2018 (5) | -0.03 | 0 | -18.04 | 0 | 0.43 | -99.63 | -0.34 | 0 | -18.07 | 0 | 9.42 | 37.12 | 0 | 0 | 5.41 | -20.51 | -1.26 | 0 | -15.43 | 0 | 4.23 | 113.64 | 2.29 | 138.54 | 0.00 | 0 |
| 2017 (4) | 9.75 | 2337.5 | -97.82 | 0 | 116.64 | 3602.86 | -0.01 | 0 | -88.07 | 0 | 6.87 | 196.12 | 0 | 0 | 6.81 | -18.84 | -1.75 | 0 | -3.81 | 0 | 1.98 | 247.37 | 0.96 | 9500.0 | 0.00 | 0 |
| 2016 (3) | 0.4 | 0 | -5.23 | 0 | 3.15 | -6.53 | 0.2 | 11.11 | -4.83 | 0 | 2.32 | 373.47 | 0 | 0 | 8.39 | 320.9 | -2.33 | 0 | -2.79 | 0 | 0.57 | 14.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | -2.39 | 0 | -1.16 | 0 | 3.37 | 5.64 | 0.18 | 0 | -3.55 | 0 | 0.49 | 36.11 | 0 | 0 | 1.99 | 38.05 | -4.37 | 0 | -4.86 | 0 | 0.5 | 16.28 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | 1.45 | -33.79 | -5.5 | 0 | 3.19 | 0 | -0.15 | 0 | -4.05 | 0 | 0.36 | 125.0 | 0 | 0 | 1.44 | 165.61 | 0.59 | -52.42 | 0.32 | -64.44 | 0.43 | 10.26 | 0.01 | 0 | 190.79 | 12.38 |
| 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) | 13.34 | 425.2 | 170.59 | 0.94 | 184.85 | -89.03 | -12.84 | -150.29 | 24.25 | 1.07 | 2040.0 | 101.89 | 14.28 | 397.56 | 5.78 | 0.05 | 25.0 | 0.0 | -0.24 | -366.67 | 64.18 | 0.17 | 61.08 | 29.34 | 2.11 | 88.39 | 244.52 | 0.22 | 650.0 | 101.97 | 1.2 | -1.64 | -24.05 | 0.11 | 0.0 | -76.6 | 871.90 | 342.81 | 0 |
| 23Q3 (19) | 2.54 | 137.91 | 230.26 | 0.33 | -54.17 | -79.25 | -5.13 | -224.51 | 1.35 | 0.05 | 105.0 | 105.05 | 2.87 | 147.99 | 897.22 | 0.04 | -42.86 | -88.57 | 0.09 | 250.0 | 122.5 | 0.10 | -47.22 | -85.44 | 1.12 | 273.33 | 156.0 | -0.04 | 84.62 | 98.4 | 1.22 | 1.67 | -13.48 | 0.11 | 0.0 | -86.42 | 196.90 | 130.86 | 0 |
| 23Q2 (18) | -6.7 | -186.9 | 49.32 | 0.72 | -51.35 | 289.47 | 4.12 | 141.66 | -68.65 | -1.0 | -444.83 | -6.38 | -5.98 | -165.07 | 56.03 | 0.07 | -12.5 | -84.78 | -0.06 | -127.27 | 77.78 | 0.20 | -21.04 | -80.45 | 0.3 | 105.37 | 102.39 | -0.26 | 95.19 | 98.78 | 1.2 | -9.09 | -31.43 | 0.11 | 0.0 | -85.71 | -638.10 | 0 | 0 |
| 23Q1 (17) | 7.71 | 56.39 | 19175.0 | 1.48 | -82.73 | 479.49 | -9.89 | 41.65 | -158.22 | 0.29 | -45.28 | 26.09 | 9.19 | -31.93 | 2725.71 | 0.08 | 60.0 | -90.48 | 0.22 | 132.84 | 2300.0 | 0.25 | 92.66 | -87.95 | -5.59 | -282.88 | 33.61 | -5.4 | 51.66 | 37.06 | 1.32 | -16.46 | -7.69 | 0.11 | -76.6 | -87.91 | 0.00 | 0 | 0 |
| 22Q4 (16) | 4.93 | 352.82 | 214.01 | 8.57 | 438.99 | 2956.67 | -16.95 | -225.96 | -629.69 | 0.53 | 153.54 | 253.33 | 13.5 | 3850.0 | 962.99 | 0.05 | -85.71 | -94.51 | -0.67 | -67.5 | -6800.0 | 0.13 | -81.87 | -94.69 | -1.46 | 27.0 | 82.94 | -11.17 | -346.8 | 17.87 | 1.58 | 12.06 | 3.95 | 0.47 | -41.98 | -42.68 | 0.00 | 0 | 0 |
| 22Q3 (15) | -1.95 | 85.25 | -144.22 | 1.59 | 518.42 | 216.06 | -5.2 | -139.57 | 41.38 | -0.99 | -5.32 | -2.06 | -0.36 | 97.35 | -111.84 | 0.35 | -23.91 | -66.98 | -0.4 | -48.15 | 0 | 0.72 | -29.11 | -64.56 | -2.0 | 84.05 | -177.82 | -2.5 | 88.28 | -276.06 | 1.41 | -19.43 | -12.96 | 0.81 | 5.19 | -2.41 | 0.00 | 0 | -100.0 |
| 22Q2 (14) | -13.22 | -33150.0 | -4364.52 | -0.38 | 2.56 | 72.06 | 13.14 | 443.08 | 476.32 | -0.94 | -508.7 | -4800.0 | -13.6 | -3785.71 | -1195.24 | 0.46 | -45.24 | 155.56 | -0.27 | -2600.0 | 0 | 1.01 | -51.35 | 82.9 | -12.54 | -48.93 | -315.23 | -21.33 | -148.6 | -421.52 | 1.75 | 22.38 | 19.86 | 0.77 | -15.38 | -3.75 | 0.00 | 0 | 0 |
| 22Q1 (13) | 0.04 | -97.45 | -98.71 | -0.39 | -30.0 | -2050.0 | -3.83 | -219.69 | -4355.56 | 0.23 | 53.33 | 675.0 | -0.35 | -127.56 | -111.22 | 0.84 | -7.69 | -26.32 | -0.01 | -200.0 | 0.0 | 2.08 | -15.08 | -21.55 | -8.42 | 1.64 | -227.63 | -8.58 | 36.91 | -225.0 | 1.43 | -5.92 | -13.86 | 0.91 | 10.98 | 7.06 | 0.00 | 0 | 0 |
| 21Q4 (12) | 1.57 | -64.4 | 176.21 | -0.3 | 78.1 | -103.54 | 3.2 | 136.08 | 146.24 | 0.15 | 115.46 | 112.5 | 1.27 | -58.22 | -80.22 | 0.91 | -14.15 | -56.67 | 0.01 | 0 | 0 | 2.45 | 21.04 | -53.77 | -8.56 | -433.07 | -343.18 | -13.6 | -1057.75 | -721.0 | 1.52 | -6.17 | -22.45 | 0.82 | -1.2 | -4.65 | 0.00 | -100.0 | 100.0 |
| 21Q3 (11) | 4.41 | 1322.58 | -58.67 | -1.37 | -0.74 | 50.0 | -8.87 | -489.04 | -36.88 | -0.97 | -4950.0 | -288.0 | 3.04 | 389.52 | -61.66 | 1.06 | 488.89 | 96.3 | 0 | 0 | 0 | 2.03 | 265.8 | 85.87 | 2.57 | 185.1 | 66.88 | 1.42 | 134.72 | 283.78 | 1.62 | 10.96 | 13.29 | 0.83 | 3.75 | 0.0 | 113.95 | 0 | -71.91 |
| 21Q2 (10) | 0.31 | -90.0 | 105.62 | -1.36 | -6900.0 | -13.33 | 2.28 | 2433.33 | 18.75 | 0.02 | 150.0 | -98.58 | -1.05 | -133.65 | 84.38 | 0.18 | -84.21 | -82.52 | 0 | 100.0 | 0 | 0.55 | -79.13 | -76.81 | -3.02 | -17.51 | -542.55 | -4.09 | -54.92 | -265.18 | 1.46 | -12.05 | -7.01 | 0.8 | -5.88 | -25.23 | 0.00 | 0 | 100.0 |
| 21Q1 (9) | 3.1 | 250.49 | -9.09 | 0.02 | -99.76 | 101.1 | 0.09 | 101.3 | 107.63 | -0.04 | 96.67 | 95.35 | 3.12 | -51.4 | 95.0 | 1.14 | -45.71 | -48.18 | -0.01 | 0 | 0 | 2.65 | -49.96 | -53.54 | -2.57 | -173.01 | -8.44 | -2.64 | -220.55 | 3.3 | 1.66 | -15.31 | 4.4 | 0.85 | -1.16 | 37.1 | 0.00 | 100.0 | 0 |
| 20Q4 (8) | -2.06 | -119.31 | -130.65 | 8.48 | 409.49 | 154.53 | -6.92 | -6.79 | -234.3 | -1.2 | -380.0 | -900.0 | 6.42 | -19.04 | 172.71 | 2.1 | 288.89 | 612.2 | 0 | 0 | 0 | 5.30 | 386.63 | 742.48 | 3.52 | 128.57 | 298.87 | 2.19 | 491.89 | 117.33 | 1.96 | 37.06 | 20.25 | 0.86 | 3.61 | 38.71 | -41.12 | -110.13 | 0 |
| 20Q3 (7) | 10.67 | 293.3 | 84.6 | -2.74 | -128.33 | -169.54 | -6.48 | -437.5 | 13.72 | -0.25 | -117.73 | -725.0 | 7.93 | 218.01 | -18.42 | 0.54 | -47.57 | -53.45 | 0 | 0 | 100.0 | 1.09 | -54.36 | -52.72 | 1.54 | 427.66 | 42.59 | 0.37 | 133.04 | -27.45 | 1.43 | -8.92 | -3.38 | 0.83 | -22.43 | 43.1 | 405.70 | 211.72 | 80.39 |
| 20Q2 (6) | -5.52 | -261.88 | 16.36 | -1.2 | 33.7 | 93.45 | 1.92 | 262.71 | -92.11 | 1.41 | 263.95 | 161.04 | -6.72 | -520.0 | 73.04 | 1.03 | -53.18 | -50.48 | 0 | 0 | 100.0 | 2.39 | -58.2 | -58.36 | -0.47 | 80.17 | 66.9 | -1.12 | 58.97 | -450.0 | 1.57 | -1.26 | -19.9 | 1.07 | 72.58 | 84.48 | -363.16 | 0 | -57.37 |
| 20Q1 (5) | 3.41 | -49.26 | 874.29 | -1.81 | 88.36 | -113.59 | -1.18 | 43.0 | 74.46 | -0.86 | -616.67 | 0 | 1.6 | 118.12 | -88.3 | 2.2 | 636.59 | 165.06 | 0 | 0 | 0 | 5.71 | 791.95 | 126.72 | -2.37 | -33.9 | -119.44 | -2.73 | 78.4 | -540.32 | 1.59 | -2.45 | 3.92 | 0.62 | 0.0 | 8.77 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | 6.72 | 16.26 | 0.0 | -15.55 | -494.67 | 0.0 | -2.07 | 72.44 | 0.0 | -0.12 | -400.0 | 0.0 | -8.83 | -190.84 | 0.0 | -0.41 | -135.34 | 0.0 | 0 | 100.0 | 0.0 | -0.83 | -135.81 | 0.0 | -1.77 | -263.89 | 0.0 | -12.64 | -2578.43 | 0.0 | 1.63 | 10.14 | 0.0 | 0.62 | 6.9 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 5.78 | 187.58 | 0.0 | 3.94 | 121.49 | 0.0 | -7.51 | -130.88 | 0.0 | 0.04 | 101.73 | 0.0 | 9.72 | 138.99 | 0.0 | 1.16 | -44.23 | 0.0 | -0.03 | 25.0 | 0.0 | 2.31 | -59.79 | 0.0 | 1.08 | 176.06 | 0.0 | 0.51 | 59.38 | 0.0 | 1.48 | -24.49 | 0.0 | 0.58 | 0.0 | 0.0 | 224.90 | 197.46 | 0.0 |
| 19Q2 (2) | -6.6 | -1985.71 | 0.0 | -18.33 | -237.61 | 0.0 | 24.32 | 626.41 | 0.0 | -2.31 | 0 | 0.0 | -24.93 | -282.37 | 0.0 | 2.08 | 150.6 | 0.0 | -0.04 | 0 | 0.0 | 5.73 | 127.59 | 0.0 | -1.42 | -31.48 | 0.0 | 0.32 | -48.39 | 0.0 | 1.96 | 28.1 | 0.0 | 0.58 | 1.75 | 0.0 | -230.77 | -1893.41 | 0.0 |
| 19Q1 (1) | 0.35 | 0.0 | 0.0 | 13.32 | 0.0 | 0.0 | -4.62 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 13.67 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.52 | 0.0 | 0.0 | -1.08 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 12.87 | 0.0 | 0.0 |
