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) | -21.05 | 0 | 1.75 | 0 | 23.62 | -53.41 | -1.7 | 0 | -19.3 | 0 | 0.13 | -61.76 | 0.1 | -64.29 | 0.23 | -79.94 | 12.66 | 379.55 | 12.31 | 359.33 | 1.19 | 13.33 | 0.02 | 0.0 | -155.70 | 0 |
| 2022 (9) | -48.9 | 0 | -2.65 | 0 | 50.7 | -36.57 | -21.87 | 0 | -51.55 | 0 | 0.34 | 112.5 | 0.28 | 460.0 | 1.16 | 120.83 | 2.64 | -9.9 | 2.68 | 5.93 | 1.05 | -12.5 | 0.02 | 0.0 | -1304.00 | 0 |
| 2021 (8) | -71.52 | 0 | -5.05 | 0 | 79.93 | 64.5 | -9.52 | 0 | -76.57 | 0 | 0.16 | -72.88 | 0.05 | 0 | 0.52 | -50.33 | 2.93 | -60.93 | 2.53 | -58.46 | 1.2 | -9.09 | 0.02 | 100.0 | -1907.20 | 0 |
| 2020 (7) | -52.43 | 0 | -1.22 | 0 | 48.59 | 132.6 | -1.68 | 0 | -53.65 | 0 | 0.59 | -10.61 | -0.24 | 0 | 1.06 | -63.51 | 7.5 | 233.33 | 6.09 | 411.76 | 1.32 | 4.76 | 0.01 | -50.0 | -706.60 | 0 |
| 2019 (6) | -32.54 | 0 | 0.78 | 0 | 20.89 | 0 | -2.46 | 0 | -31.76 | 0 | 0.66 | -80.47 | -0.69 | 0 | 2.89 | -51.21 | 2.25 | -73.84 | 1.19 | -83.24 | 1.26 | 75.0 | 0.02 | 0.0 | -1317.41 | 0 |
| 2018 (5) | 50.97 | 0 | -3.23 | 0 | -34.17 | 0 | 4.15 | 4511.11 | 47.74 | 0 | 3.38 | -11.52 | 0.03 | -40.0 | 5.93 | -30.03 | 8.6 | 2.63 | 7.1 | -2.47 | 0.72 | 56.52 | 0.02 | 0.0 | 650.13 | 0 |
| 2017 (4) | -1.95 | 0 | -7.98 | 0 | 8.3 | 2415.15 | 0.09 | 0 | -9.93 | 0 | 3.82 | 13.02 | 0.05 | 0 | 8.48 | -18.87 | 8.38 | 18.19 | 7.28 | 70.09 | 0.46 | 39.39 | 0.02 | -33.33 | -25.13 | 0 |
| 2016 (3) | 11.9 | 23.19 | -4.68 | 0 | 0.33 | 0 | -0.88 | 0 | 7.22 | 1.4 | 3.38 | -17.76 | -0.01 | 0 | 10.45 | 17.25 | 7.09 | -46.04 | 4.28 | -53.17 | 0.33 | 43.48 | 0.03 | -25.0 | 256.47 | 149.83 |
| 2015 (2) | 9.66 | 0 | -2.54 | 0 | -4.24 | 0 | 1.69 | 0 | 7.12 | 0 | 4.11 | -38.38 | 0.02 | -50.0 | 8.91 | -70.37 | 13.14 | 69.55 | 9.14 | 33.24 | 0.23 | 27.78 | 0.04 | 100.0 | 102.66 | 0 |
| 2014 (1) | -39.06 | 0 | -6.89 | 0 | 43.8 | 0 | -2.62 | 0 | -45.95 | 0 | 6.67 | 3605.56 | 0.04 | 0 | 30.09 | 10099.05 | 7.75 | -51.07 | 6.86 | -54.99 | 0.18 | 0.0 | 0.02 | 100.0 | -553.26 | 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) | 7.95 | 302.29 | 143.95 | 1.33 | 114.52 | 478.26 | -3.71 | -214.86 | -120.68 | -0.5 | 39.02 | 94.01 | 9.28 | 380.36 | 151.96 | 0.07 | 133.33 | 40.0 | 0.01 | 0.0 | -75.0 | 0.23 | 80.49 | -92.19 | 7.55 | 18.34 | 1580.39 | 7.81 | 39.46 | 597.32 | 0.28 | -24.32 | 0.0 | 0.01 | 0 | 0 | 98.15 | 249.1 | 107.6 |
| 23Q3 (19) | -3.93 | 71.52 | 73.39 | 0.62 | 369.57 | 125.41 | 3.23 | -79.58 | -77.88 | -0.82 | 0 | 86.77 | -3.31 | 76.41 | 80.77 | 0.03 | 50.0 | -88.46 | 0.01 | -66.67 | -75.0 | 0.13 | -91.61 | -97.25 | 6.38 | 1303.77 | 650.59 | 5.6 | 900.0 | 1706.45 | 0.37 | 37.04 | 37.04 | 0 | -100.0 | 0 | -65.83 | 0 | 97.41 |
| 23Q2 (18) | -13.8 | -22.45 | -1004.0 | -0.23 | -1250.0 | -128.75 | 15.82 | 91.06 | 416.99 | 0 | 100.0 | 100.0 | -14.03 | -24.71 | -3017.78 | 0.02 | 0.0 | 100.0 | 0.03 | -25.0 | -25.0 | 1.53 | -32.82 | 3182.44 | -0.53 | 28.38 | -117.67 | -0.7 | -75.0 | -129.17 | 0.27 | 0.0 | 3.85 | 0.01 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (17) | -11.27 | 37.7 | 23.75 | 0.02 | -91.3 | 101.61 | 8.28 | -53.85 | -45.2 | -0.37 | 95.57 | 76.28 | -11.25 | 37.01 | 29.78 | 0.02 | -60.0 | 0.0 | 0.04 | 0.0 | -71.43 | 2.27 | -23.18 | -36.36 | -0.74 | -45.1 | -5.71 | -0.4 | -135.71 | 65.22 | 0.27 | -3.57 | 12.5 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q4 (16) | -18.09 | -22.48 | 57.14 | 0.23 | 109.43 | 111.22 | 17.94 | 22.88 | -47.73 | -8.35 | -34.68 | 11.64 | -17.86 | -3.78 | 59.65 | 0.05 | -80.77 | 150.0 | 0.04 | 0.0 | 200.0 | 2.96 | -36.5 | 53.85 | -0.51 | -160.0 | -2.0 | 1.12 | 261.29 | 386.96 | 0.28 | 3.7 | 3.7 | 0 | 0 | 0 | -1292.14 | 49.26 | 84.69 |
| 22Q3 (15) | -14.77 | -1081.6 | -40.13 | -2.44 | -405.0 | -325.93 | 14.6 | 377.12 | -5.19 | -6.2 | -7.45 | -7650.0 | -17.21 | -3724.44 | -81.92 | 0.26 | 2500.0 | 1200.0 | 0.04 | 0.0 | 33.33 | 4.66 | 9917.92 | 291.4 | 0.85 | -71.67 | 1314.29 | 0.31 | -87.08 | 321.43 | 0.27 | 3.85 | -12.9 | 0 | 0 | 0 | -2546.55 | -5319.06 | 58.93 |
| 22Q2 (14) | -1.25 | 91.54 | 83.66 | 0.8 | 164.52 | 126.14 | 3.06 | -79.75 | -81.42 | -5.77 | -269.87 | -2985.0 | -0.45 | 97.19 | 95.8 | 0.01 | -50.0 | -80.0 | 0.04 | -71.43 | 33.33 | 0.05 | -98.7 | -94.85 | 3.0 | 528.57 | 15100.0 | 2.4 | 308.7 | 671.43 | 0.26 | 8.33 | -18.75 | 0 | 0 | 0 | -46.99 | 0 | 0 |
| 22Q1 (13) | -14.78 | 64.98 | -33.03 | -1.24 | 39.51 | -22.77 | 15.11 | -55.97 | 9.97 | -1.56 | 83.49 | -766.67 | -16.02 | 63.8 | -32.18 | 0.02 | 0.0 | -75.0 | 0.14 | 450.0 | 250.0 | 3.57 | 85.71 | 892.86 | -0.7 | -40.0 | -119.89 | -1.15 | -600.0 | -140.21 | 0.24 | -11.11 | -20.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q4 (12) | -42.21 | -300.47 | -82.49 | -2.05 | -289.81 | 1.91 | 34.32 | 122.86 | 78.56 | -9.45 | -11712.5 | -219.26 | -44.26 | -367.86 | -75.5 | 0.02 | 0.0 | 0.0 | -0.04 | -233.33 | 80.0 | 1.92 | 61.54 | 2545.19 | -0.5 | -614.29 | -108.05 | 0.23 | 264.29 | -96.25 | 0.27 | -12.9 | -37.21 | 0 | 0 | 0 | -8442.00 | -36.16 | -2294.27 |
| 21Q3 (11) | -10.54 | -37.78 | -55.0 | 1.08 | 135.29 | 163.41 | 15.4 | -6.5 | 110.38 | -0.08 | -140.0 | -102.73 | -9.46 | 11.67 | -48.04 | 0.02 | -60.0 | 0.0 | 0.03 | 0.0 | 200.0 | 1.19 | 31.9 | 404.76 | -0.07 | -250.0 | -114.58 | -0.14 | 66.67 | -135.9 | 0.31 | -3.12 | 3.33 | 0 | 0 | 0 | -6200.00 | 0 | -529.12 |
| 21Q2 (10) | -7.65 | 31.14 | 66.75 | -3.06 | -202.97 | -221.43 | 16.47 | 19.87 | -13.77 | 0.2 | 211.11 | 116.81 | -10.71 | 11.63 | 47.73 | 0.05 | -37.5 | -90.0 | 0.03 | -25.0 | 150.0 | 0.90 | 150.9 | -85.63 | -0.02 | -100.57 | -113.33 | -0.42 | -114.69 | -82.61 | 0.32 | 6.67 | 6.67 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q1 (9) | -11.11 | 51.97 | -2278.43 | -1.01 | 51.67 | 50.97 | 13.74 | -28.51 | 364.19 | -0.18 | 93.92 | 60.0 | -12.12 | 51.94 | -681.94 | 0.08 | 300.0 | 33.33 | 0.04 | 120.0 | 100.0 | 0.36 | 394.78 | -28.72 | 3.52 | -43.32 | 425.37 | 2.86 | -53.34 | 1688.89 | 0.3 | -30.23 | 0.0 | 0 | 0 | 0 | -351.58 | 0.29 | -182.73 |
| 20Q4 (8) | -23.13 | -240.15 | -518.45 | -2.09 | -609.76 | -231.45 | 19.22 | 162.57 | 387.82 | -2.96 | -201.02 | -100.0 | -25.22 | -294.68 | -1073.02 | 0.02 | 0.0 | -84.62 | -0.2 | -2100.0 | -233.33 | 0.07 | -69.17 | -94.59 | 6.21 | 1193.75 | 396.8 | 6.13 | 1471.79 | 666.25 | 0.43 | 43.33 | 34.38 | 0 | 0 | -100.0 | -352.59 | 64.22 | -6.53 |
| 20Q3 (7) | -6.8 | 70.45 | 46.58 | 0.41 | -83.73 | 173.21 | 7.32 | -61.68 | -30.81 | 2.93 | 346.22 | 148.31 | -6.39 | 68.81 | 51.92 | 0.02 | -96.0 | 150.0 | 0.01 | 116.67 | 101.56 | 0.24 | -96.25 | 146.46 | 0.48 | 220.0 | -75.88 | 0.39 | 269.57 | -79.26 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | -985.51 | 97.0 | -68.77 |
| 20Q2 (6) | -23.01 | -4611.76 | -178.57 | 2.52 | 222.33 | 581.08 | 19.1 | 545.27 | 387.24 | -1.19 | -164.44 | 33.15 | -20.49 | -1221.94 | -159.7 | 0.5 | 733.33 | 212.5 | -0.06 | -400.0 | 0 | 6.28 | 1144.77 | 1.29 | 0.15 | -77.61 | 131.91 | -0.23 | -27.78 | 75.53 | 0.3 | 0.0 | -6.25 | 0 | 0 | 0 | -32871.43 | -7834.45 | 0 |
| 20Q1 (5) | 0.51 | 113.64 | 106.39 | -2.06 | -229.56 | -368.18 | 2.96 | -24.87 | 20.82 | -0.45 | 69.59 | -18.42 | -1.55 | 27.91 | 81.59 | 0.06 | -53.85 | -85.71 | 0.02 | 133.33 | 100.0 | 0.50 | -62.42 | -96.8 | 0.67 | -46.4 | 228.85 | -0.18 | -122.5 | 66.67 | 0.3 | -6.25 | -6.25 | 0 | -100.0 | 0 | 425.00 | 228.41 | 0 |
| 19Q4 (4) | -3.74 | 70.62 | 0.0 | 1.59 | 383.93 | 0.0 | 3.94 | -62.76 | 0.0 | -1.48 | -225.42 | 0.0 | -2.15 | 83.82 | 0.0 | 0.13 | 425.0 | 0.0 | -0.06 | 90.62 | 0.0 | 1.34 | 364.57 | 0.0 | 1.25 | -37.19 | 0.0 | 0.8 | -57.45 | 0.0 | 0.32 | 6.67 | 0.0 | 0.01 | 0 | 0.0 | -330.97 | 43.32 | 0.0 |
| 19Q3 (3) | -12.73 | -54.12 | 0.0 | -0.56 | -251.35 | 0.0 | 10.58 | 169.9 | 0.0 | 1.18 | 166.29 | 0.0 | -13.29 | -68.44 | 0.0 | -0.04 | -125.0 | 0.0 | -0.64 | 0 | 0.0 | -0.51 | -108.19 | 0.0 | 1.99 | 523.4 | 0.0 | 1.88 | 300.0 | 0.0 | 0.3 | -6.25 | 0.0 | 0 | 0 | 0.0 | -583.94 | 0 | 0.0 |
| 19Q2 (2) | -8.26 | -3.51 | 0.0 | 0.37 | 184.09 | 0.0 | 3.92 | 60.0 | 0.0 | -1.78 | -368.42 | 0.0 | -7.89 | 6.29 | 0.0 | 0.16 | -61.9 | 0.0 | 0 | -100.0 | 0.0 | 6.20 | -60.72 | 0.0 | -0.47 | 9.62 | 0.0 | -0.94 | -74.07 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -7.98 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 2.45 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | -8.42 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 15.79 | 0.0 | 0.0 | -0.52 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
