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) | 19.76 | -9.81 | -13.76 | 0 | -10.48 | 0 | -0.05 | 0 | 6.0 | -76.5 | 6.78 | 99.41 | -0.48 | 0 | 4.10 | 141.73 | 9.21 | -39.49 | 7.34 | -37.59 | 3.91 | 10.45 | 0.08 | 14.29 | 174.40 | 22.35 |
| 2022 (9) | 21.91 | 0 | 3.62 | 0 | -7.38 | 0 | -0.64 | 0 | 25.53 | 0 | 3.4 | 86.81 | -0.43 | 0 | 1.69 | 21.23 | 15.22 | 122.19 | 11.76 | 86.37 | 3.54 | 20.41 | 0.07 | 0.0 | 142.55 | 0 |
| 2021 (8) | -12.76 | 0 | -0.1 | 0 | 8.13 | 0 | -1.31 | 0 | -12.86 | 0 | 1.82 | -32.59 | 0 | 0 | 1.40 | -36.9 | 6.85 | 144.64 | 6.31 | 17.5 | 2.94 | 17.6 | 0.07 | 0.0 | -136.91 | 0 |
| 2020 (7) | 17.46 | 10.93 | -8.7 | 0 | -7.46 | 0 | -2.92 | 0 | 8.76 | 23.9 | 2.7 | -7.53 | 0 | 0 | 2.22 | 23.34 | 2.8 | -79.74 | 5.37 | -46.62 | 2.5 | -9.09 | 0.07 | 0.0 | 219.90 | 79.94 |
| 2019 (6) | 15.74 | 2710.71 | -8.67 | 0 | -2.08 | 0 | 0.26 | -18.75 | 7.07 | 121.63 | 2.92 | 23.73 | 0 | 0 | 1.80 | 1.06 | 13.82 | 24.95 | 10.06 | 30.82 | 2.75 | 21.68 | 0.07 | 0.0 | 122.20 | 2086.6 |
| 2018 (5) | 0.56 | 0 | 2.63 | -36.63 | -0.65 | 0 | 0.32 | 0 | 3.19 | 0 | 2.36 | -9.92 | 0 | 0 | 1.78 | -30.79 | 11.06 | 68.85 | 7.69 | 46.76 | 2.26 | 38.65 | 0.07 | 16.67 | 5.59 | 0 |
| 2017 (4) | -4.59 | 0 | 4.15 | 0 | -2.08 | 0 | -0.29 | 0 | -0.44 | 0 | 2.62 | -20.12 | 0 | 0 | 2.57 | -29.24 | 6.55 | -10.76 | 5.24 | -25.04 | 1.63 | 13.99 | 0.06 | 0.0 | -66.23 | 0 |
| 2016 (3) | 4.05 | -51.2 | -9.74 | 0 | 11.11 | 0 | -0.19 | 0 | -5.69 | 0 | 3.28 | -19.21 | -0.2 | 0 | 3.63 | -16.27 | 7.34 | -28.6 | 6.99 | -25.64 | 1.43 | 10.0 | 0.06 | 50.0 | 47.76 | -38.2 |
| 2015 (2) | 8.3 | 12.93 | -7.08 | 0 | -3.88 | 0 | -0.04 | 0 | 1.22 | 0 | 4.06 | -10.96 | -0.7 | 0 | 4.33 | -19.32 | 10.28 | 0.88 | 9.4 | 4.1 | 1.3 | 23.81 | 0.04 | 100.0 | 77.28 | 6.2 |
| 2014 (1) | 7.35 | -24.46 | -7.58 | 0 | 5.81 | 0 | 0.48 | 0 | -0.23 | 0 | 4.56 | 0 | -0.05 | 0 | 5.37 | 0 | 10.19 | 98.25 | 9.03 | 40.0 | 1.05 | 2525.0 | 0.02 | -33.33 | 72.77 | -51.24 |
| 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) | 25.18 | 24.28 | -18.77 | -4.08 | -183.44 | -288.57 | -20.87 | -86.84 | 56.29 | -0.27 | -1000.0 | 54.24 | 21.1 | -16.1 | -29.55 | 0.71 | -33.64 | -52.98 | -0.48 | 0 | -11.63 | 2.70 | 64.39 | -20.41 | -1.32 | -120.99 | -980.0 | -1.25 | -119.23 | -35.87 | 1.01 | 1.0 | 7.45 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 20.26 | 285.7 | 41.98 | 4.89 | 279.78 | 1937.5 | -11.17 | -225.93 | -169.73 | 0.03 | -94.23 | -57.14 | 25.15 | 284.52 | 73.33 | 1.07 | -44.27 | 37.18 | 0 | 0 | 0 | 1.64 | -59.33 | 63.97 | 6.29 | 57.25 | -30.65 | 6.5 | 153.91 | -29.65 | 1.0 | 3.09 | 12.36 | 0.02 | 0.0 | 0.0 | 269.41 | 187.66 | 91.63 |
| 23Q2 (18) | -10.91 | 26.18 | 39.52 | -2.72 | 77.05 | -777.42 | 8.87 | -30.16 | -48.37 | 0.52 | 257.58 | 0 | -13.63 | 48.82 | 25.72 | 1.92 | -37.66 | 209.68 | 0 | 0 | 0 | 4.04 | -65.15 | 214.3 | 4.0 | 1500.0 | -23.81 | 2.56 | 656.52 | -23.35 | 0.97 | 3.19 | 11.49 | 0.02 | 0.0 | 100.0 | -307.32 | 89.6 | 28.11 |
| 23Q1 (17) | -14.78 | -147.68 | -178.34 | -11.85 | -1028.57 | -349.47 | 12.7 | 126.6 | 76.88 | -0.33 | 44.07 | -175.0 | -26.63 | -188.91 | -4655.36 | 3.08 | 103.97 | 541.67 | 0 | 100.0 | 0 | 11.59 | 241.62 | 626.19 | 0.25 | 66.67 | -66.22 | -0.46 | 50.0 | -560.0 | 0.94 | 0.0 | 13.25 | 0.02 | 0.0 | 0.0 | -2956.00 | -103.81 | -428.85 |
| 22Q4 (16) | 31.0 | 117.24 | 121.9 | -1.05 | -537.5 | -131.07 | -47.75 | -398.06 | -202.22 | -0.59 | -942.86 | 51.64 | 29.95 | 106.41 | 72.62 | 1.51 | 93.59 | 81.93 | -0.43 | 0 | 0 | 3.39 | 238.67 | 51.22 | 0.15 | -98.35 | -68.75 | -0.92 | -109.96 | -169.17 | 0.94 | 5.62 | 20.51 | 0.02 | 0.0 | 0.0 | 77500.00 | 55024.39 | 11716.39 |
| 22Q3 (15) | 14.27 | 179.1 | 23.87 | 0.24 | 177.42 | 110.71 | 16.02 | -6.75 | 304.6 | 0.07 | 0 | 124.14 | 14.51 | 179.07 | 56.36 | 0.78 | 25.81 | 239.13 | 0 | 0 | 0 | 1.00 | -22.04 | 90.63 | 9.07 | 72.76 | 148.49 | 9.24 | 176.65 | 223.08 | 0.89 | 2.3 | 23.61 | 0.02 | 100.0 | 0.0 | 140.59 | 132.89 | -56.07 |
| 22Q2 (14) | -18.04 | -239.74 | 22.97 | -0.31 | -106.53 | -155.36 | 17.18 | 139.28 | -20.09 | 0 | 100.0 | 100.0 | -18.35 | -3176.79 | 19.73 | 0.62 | 29.17 | 24.0 | 0 | 0 | 0 | 1.29 | -19.49 | -12.63 | 5.25 | 609.46 | 32.91 | 3.34 | 3240.0 | 4.38 | 0.87 | 4.82 | 22.54 | 0.01 | -50.0 | -50.0 | -427.49 | 23.52 | 28.27 |
| 22Q1 (13) | -5.31 | -138.01 | 64.17 | 4.75 | 40.53 | 363.89 | 7.18 | 145.44 | -30.02 | -0.12 | 90.16 | -112.0 | -0.56 | -103.23 | 96.63 | 0.48 | -42.17 | 84.62 | 0 | 0 | 0 | 1.60 | -28.86 | -4.9 | 0.74 | 54.17 | 160.16 | 0.1 | -92.48 | 109.17 | 0.83 | 6.41 | 13.7 | 0.02 | 0.0 | 0.0 | -558.95 | -185.22 | 0 |
| 21Q4 (12) | 13.97 | 21.27 | -50.46 | 3.38 | 250.89 | 966.67 | -15.8 | -101.79 | 22.24 | -1.22 | -320.69 | 42.45 | 17.35 | 86.96 | -37.61 | 0.83 | 260.87 | -34.65 | 0 | 0 | 0 | 2.24 | 326.92 | -69.13 | 0.48 | -86.85 | 126.97 | 1.33 | -53.5 | 92.75 | 0.78 | 8.33 | 23.81 | 0.02 | 0.0 | 0.0 | 655.87 | 104.96 | -68.83 |
| 21Q3 (11) | 11.52 | 149.19 | 16.36 | -2.24 | -500.0 | -758.82 | -7.83 | -136.42 | 14.8 | -0.29 | 63.29 | 40.82 | 9.28 | 140.59 | -9.38 | 0.23 | -54.0 | -59.65 | 0 | 0 | 0 | 0.53 | -64.27 | -50.0 | 3.65 | -7.59 | 25.0 | 2.86 | -10.62 | 2.14 | 0.72 | 1.41 | 16.13 | 0.02 | 0.0 | 0.0 | 320.00 | 153.7 | 11.19 |
| 21Q2 (10) | -23.42 | -58.03 | -155.68 | 0.56 | 131.11 | 118.98 | 21.5 | 109.55 | 137.05 | -0.79 | -179.0 | -618.18 | -22.86 | -37.55 | -88.77 | 0.5 | 92.31 | 163.16 | 0 | 0 | 0 | 1.47 | -12.36 | 145.74 | 3.95 | 421.14 | 27.01 | 3.2 | 393.58 | 32.23 | 0.71 | -2.74 | 10.94 | 0.02 | 0.0 | 0.0 | -595.93 | 0 | -100.38 |
| 21Q1 (9) | -14.82 | -152.55 | -29.09 | -1.8 | -361.54 | 68.48 | 10.26 | 150.49 | -20.96 | 1.0 | 147.17 | 600.0 | -16.62 | -159.76 | 3.32 | 0.26 | -79.53 | -62.32 | 0 | 0 | 0 | 1.68 | -76.91 | -55.09 | -1.23 | 30.9 | 14.58 | -1.09 | -257.97 | -101.85 | 0.73 | 15.87 | 17.74 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 20Q4 (8) | 28.2 | 184.85 | 4.72 | -0.39 | -214.71 | 57.61 | -20.32 | -121.11 | -26.05 | -2.12 | -332.65 | -478.57 | 27.81 | 171.58 | 6.92 | 1.27 | 122.81 | 13.39 | 0 | 0 | 0 | 7.27 | 591.51 | 102.25 | -1.78 | -160.96 | -478.72 | 0.69 | -75.36 | 360.0 | 0.63 | 1.61 | -8.7 | 0.02 | 0.0 | 0.0 | 2104.48 | 631.25 | -32.79 |
| 20Q3 (7) | 9.9 | 208.08 | -51.01 | 0.34 | 111.53 | 108.85 | -9.19 | -201.32 | 35.91 | -0.49 | -345.45 | -96.0 | 10.24 | 184.56 | -37.45 | 0.57 | 200.0 | -29.63 | 0 | 0 | -100.0 | 1.05 | 75.62 | -11.87 | 2.92 | -6.11 | -66.24 | 2.8 | 15.7 | -58.33 | 0.62 | -3.12 | -11.43 | 0.02 | 0.0 | 0.0 | 287.79 | 196.77 | 5.95 |
| 20Q2 (6) | -9.16 | 20.21 | 59.98 | -2.95 | 48.34 | 24.74 | 9.07 | -30.12 | -63.88 | -0.11 | 45.0 | -10.0 | -12.11 | 29.55 | 54.83 | 0.19 | -72.46 | -70.31 | 0 | 0 | 100.0 | 0.60 | -83.98 | -62.24 | 3.11 | 315.97 | -41.43 | 2.42 | 548.15 | -35.12 | 0.64 | 3.23 | -5.88 | 0.02 | 0.0 | 0.0 | -297.40 | 97.41 | 42.44 |
| 20Q1 (5) | -11.48 | -142.63 | -34.9 | -5.71 | -520.65 | -57200.0 | 12.98 | 180.52 | 296.94 | -0.2 | -135.71 | -433.33 | -17.19 | -166.09 | -102.24 | 0.69 | -38.39 | 102.94 | 0 | 0 | 100.0 | 3.74 | 3.99 | 154.61 | -1.44 | -406.38 | -136.07 | -0.54 | -460.0 | 0.0 | 0.62 | -10.14 | -8.82 | 0.02 | 0.0 | 0.0 | -11480.00 | -466.61 | -115.84 |
| 19Q4 (4) | 26.93 | 33.25 | 0.0 | -0.92 | 76.04 | 0.0 | -16.12 | -12.41 | 0.0 | 0.56 | 324.0 | 0.0 | 26.01 | 58.89 | 0.0 | 1.12 | 38.27 | 0.0 | 0 | -100.0 | 0.0 | 3.59 | 201.3 | 0.0 | 0.47 | -94.57 | 0.0 | 0.15 | -97.77 | 0.0 | 0.69 | -1.43 | 0.0 | 0.02 | 0.0 | 0.0 | 3131.40 | 1052.77 | 0.0 |
| 19Q3 (3) | 20.21 | 188.29 | 0.0 | -3.84 | 2.04 | 0.0 | -14.34 | -157.11 | 0.0 | -0.25 | -150.0 | 0.0 | 16.37 | 161.06 | 0.0 | 0.81 | 26.56 | 0.0 | 0.14 | 300.0 | 0.0 | 1.19 | -24.75 | 0.0 | 8.65 | 62.9 | 0.0 | 6.72 | 80.16 | 0.0 | 0.7 | 2.94 | 0.0 | 0.02 | 0.0 | 0.0 | 271.64 | 152.57 | 0.0 |
| 19Q2 (2) | -22.89 | -168.98 | 0.0 | -3.92 | -39300.0 | 0.0 | 25.11 | 667.89 | 0.0 | -0.1 | -266.67 | 0.0 | -26.81 | -215.41 | 0.0 | 0.64 | 88.24 | 0.0 | -0.07 | 0.0 | 0.0 | 1.59 | 7.99 | 0.0 | 5.31 | 970.49 | 0.0 | 3.73 | 790.74 | 0.0 | 0.68 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -516.70 | 90.29 | 0.0 |
| 19Q1 (1) | -8.51 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -8.5 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -5318.75 | 0.0 | 0.0 |
