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) | 6.18 | -37.7 | -3.08 | 0 | -4.5 | 0 | 0.44 | 22.22 | 3.1 | -65.67 | 0.03 | 200.0 | -0.17 | 0 | 0.07 | 223.91 | 9.64 | -7.49 | 8.08 | -10.82 | 0.23 | 4.55 | 0.02 | 100.0 | 74.19 | -30.52 |
| 2022 (9) | 9.92 | 0 | -0.89 | 0 | -1.42 | 0 | 0.36 | 0 | 9.03 | 0 | 0.01 | -92.31 | 0.56 | 5.66 | 0.02 | -92.26 | 10.42 | 41.19 | 9.06 | 51.25 | 0.22 | 4.76 | 0.01 | -85.71 | 106.78 | 0 |
| 2021 (8) | -6.89 | 0 | 0.42 | 2000.0 | 9.71 | 0 | -0.34 | 0 | -6.47 | 0 | 0.13 | 1200.0 | 0.53 | 0 | 0.27 | 835.03 | 7.38 | 43.3 | 5.99 | 32.23 | 0.21 | 0.0 | 0.07 | -12.5 | -109.89 | 0 |
| 2020 (7) | 2.56 | 0 | 0.02 | -99.03 | -1.83 | 0 | -0.01 | 0 | 2.58 | 210.84 | 0.01 | -75.0 | -0.6 | 0 | 0.03 | -67.78 | 5.15 | -3.92 | 4.53 | -7.36 | 0.21 | -8.7 | 0.08 | 300.0 | 53.11 | 0 |
| 2019 (6) | -1.24 | 0 | 2.07 | 0 | -1.28 | 0 | -1.45 | 0 | 0.83 | -83.4 | 0.04 | 0 | 1.34 | 0 | 0.09 | 0 | 5.36 | 16.27 | 4.89 | 10.38 | 0.23 | 4.55 | 0.02 | -50.0 | -24.12 | 0 |
| 2018 (5) | 5.0 | 0 | 0 | 0 | -3.0 | 0 | 0.57 | 0 | 5.0 | 0 | 0 | 0 | -0.35 | 0 | -0.00 | 0 | 4.61 | 157.54 | 4.43 | 102.28 | 0.22 | 0.0 | 0.04 | 0.0 | 106.61 | 0 |
| 2017 (4) | -2.19 | 0 | 0.62 | 0 | 1.97 | 0 | -1.12 | 0 | -1.57 | 0 | 0.02 | 0 | 0 | 0 | 0.10 | 0 | 1.79 | -20.09 | 2.19 | -7.59 | 0.22 | 10.0 | 0.04 | 100.0 | -89.39 | 0 |
| 2016 (3) | 3.15 | 0 | -0.82 | 0 | -2.79 | 0 | 1.29 | 174.47 | 2.33 | 0 | 0 | 0 | -0.02 | 0 | -0.00 | 0 | 2.24 | -11.46 | 2.37 | -7.06 | 0.2 | 81.82 | 0.02 | 0.0 | 121.62 | 0 |
| 2015 (2) | -6.93 | 0 | -4.59 | 0 | 10.24 | 74.74 | 0.47 | 0 | -11.52 | 0 | 0.01 | -92.86 | -3.17 | 0 | 0.05 | -86.9 | 2.53 | -55.22 | 2.55 | -53.04 | 0.11 | 57.14 | 0.02 | 100.0 | -258.58 | 0 |
| 2014 (1) | -4.79 | 0 | -1.86 | 0 | 5.86 | 0 | -1.08 | 0 | -6.65 | 0 | 0.14 | 1300.0 | 0.08 | 0 | 0.34 | 1466.95 | 5.65 | -3.42 | 5.43 | -10.54 | 0.07 | 16.67 | 0.01 | 0.0 | -86.93 | 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) | 13.47 | 5488.0 | 560.29 | -0.62 | 65.93 | -193.94 | -7.29 | -274.82 | -8200.0 | 0.42 | -4.55 | -17.65 | 12.85 | 720.77 | 375.93 | -0.22 | -204.76 | 0 | -0.18 | -1000.0 | -126.87 | -0.84 | -116.59 | 0 | 6.16 | 1268.89 | 151.43 | 5.18 | 957.14 | 129.2 | 0.06 | 0.0 | 20.0 | 0 | 0 | -100.0 | 257.06 | 665.53 | 192.34 |
| 23Q3 (19) | -0.25 | 91.44 | -103.51 | -1.82 | -691.3 | -1113.33 | 4.17 | 579.31 | 1795.45 | 0.44 | 215.79 | 144.44 | -2.07 | 34.29 | -129.66 | 0.21 | 187.5 | 0 | 0.02 | -85.71 | 115.38 | 5.04 | 283.18 | 0 | 0.45 | -78.97 | -91.14 | 0.49 | -73.22 | -89.14 | 0.06 | 0.0 | 20.0 | 0 | -100.0 | 0 | -45.45 | 70.42 | -129.07 |
| 23Q2 (18) | -2.92 | 29.13 | -154.38 | -0.23 | 45.24 | -155.56 | -0.87 | -70.59 | 71.57 | -0.38 | -1166.67 | -188.37 | -3.15 | 30.62 | -159.66 | -0.24 | -185.71 | 0 | 0.14 | 187.5 | 227.27 | -2.75 | -143.4 | 0 | 2.14 | 140.45 | -2.28 | 1.83 | 210.17 | 2.81 | 0.06 | 20.0 | 20.0 | 0.01 | 0.0 | 0 | -153.68 | 75.75 | -152.37 |
| 23Q1 (17) | -4.12 | -301.96 | 10.63 | -0.42 | -163.64 | 67.94 | -0.51 | -666.67 | -138.64 | -0.03 | -105.88 | 96.05 | -4.54 | -268.15 | 23.31 | 0.28 | 0 | 0 | -0.16 | -123.88 | -233.33 | 6.33 | 0 | 0 | 0.89 | -63.67 | 28.99 | 0.59 | -73.89 | 13.46 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -633.85 | -820.84 | 21.63 |
| 22Q4 (16) | 2.04 | -71.39 | -70.52 | 0.66 | 540.0 | 153.85 | 0.09 | -59.09 | 101.88 | 0.51 | 183.33 | 0 | 2.7 | -61.32 | -62.4 | 0 | 0 | -100.0 | 0.67 | 615.38 | 148.15 | -0.00 | 0 | -100.0 | 2.45 | -51.77 | -35.86 | 2.26 | -49.89 | -26.38 | 0.05 | 0.0 | 0.0 | 0.01 | 0 | 0 | 87.93 | -43.76 | -60.35 |
| 22Q3 (15) | 7.13 | 32.77 | 190.71 | -0.15 | -66.67 | 50.0 | 0.22 | 107.19 | -97.63 | 0.18 | -58.14 | -43.75 | 6.98 | 32.2 | 185.54 | 0 | 0 | -100.0 | -0.13 | -18.18 | 27.78 | -0.00 | 0 | -100.0 | 5.08 | 131.96 | 519.51 | 4.51 | 153.37 | 593.85 | 0.05 | 0.0 | 0.0 | 0 | 0 | -100.0 | 156.36 | -46.72 | 114.12 |
| 22Q2 (14) | 5.37 | 216.49 | 894.44 | -0.09 | 93.13 | -112.33 | -3.06 | -331.82 | -100.0 | 0.43 | 156.58 | 149.43 | 5.28 | 189.19 | 315.75 | 0 | 0 | 0 | -0.11 | -191.67 | -115.07 | -0.00 | 0 | 0 | 2.19 | 217.39 | -3.95 | 1.78 | 242.31 | -3.26 | 0.05 | 0.0 | 0.0 | 0 | 0 | -100.0 | 293.44 | 136.28 | 932.48 |
| 22Q1 (13) | -4.61 | -166.62 | 28.97 | -1.31 | -603.85 | -385.19 | 1.32 | 127.62 | -80.44 | -0.76 | 0 | -461.9 | -5.92 | -182.45 | 12.43 | 0 | -100.0 | 0 | 0.12 | -55.56 | 141.38 | -0.00 | -100.0 | 0 | 0.69 | -81.94 | 50.0 | 0.52 | -83.06 | 23.81 | 0.05 | 0.0 | 0.0 | 0 | 0 | -100.0 | -808.77 | -464.65 | 35.2 |
| 21Q4 (12) | 6.92 | 188.04 | 272.57 | 0.26 | 186.67 | 300.0 | -4.78 | -151.56 | -479.37 | 0 | -100.0 | -100.0 | 7.18 | 187.99 | 273.43 | 0.01 | -92.31 | 0 | 0.27 | 250.0 | 575.0 | 0.05 | -97.34 | 0 | 3.82 | 365.85 | 72.07 | 3.07 | 372.31 | 51.98 | 0.05 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 221.79 | 120.03 | 217.26 |
| 21Q3 (11) | -7.86 | -1555.56 | -195.97 | -0.3 | -141.1 | -166.67 | 9.27 | 705.88 | 297.23 | 0.32 | 136.78 | 154.24 | -8.16 | -742.52 | -194.44 | 0.13 | 0 | 0 | -0.18 | -124.66 | -12.5 | 1.79 | 0 | 0 | 0.82 | -64.04 | -52.6 | 0.65 | -64.67 | -58.86 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | -1107.04 | -3995.15 | -323.03 |
| 21Q2 (10) | 0.54 | 108.32 | 515.38 | 0.73 | 370.37 | 237.74 | -1.53 | -122.67 | -301.32 | -0.87 | -514.29 | -248.0 | 1.27 | 118.79 | 292.42 | 0 | 0 | 0 | 0.73 | 351.72 | 240.38 | -0.00 | 0 | 0 | 2.28 | 395.65 | 365.31 | 1.84 | 338.1 | 425.71 | 0.05 | 0.0 | 0.0 | 0.01 | -80.0 | 0.0 | 28.42 | 102.28 | 189.64 |
| 21Q1 (9) | -6.49 | -61.85 | -335.57 | -0.27 | -107.69 | -222.73 | 6.75 | 435.71 | 684.88 | 0.21 | -70.0 | 50.0 | -6.76 | -63.29 | -432.28 | 0 | 0 | 0 | -0.29 | -825.0 | -825.0 | -0.00 | 0 | 0 | 0.46 | -79.28 | -35.21 | 0.42 | -79.21 | -27.59 | 0.05 | 0.0 | -16.67 | 0.05 | 0.0 | 0 | -1248.08 | -559.83 | -436.09 |
| 20Q4 (8) | -4.01 | -148.96 | -181.01 | -0.13 | -128.89 | 0.0 | 1.26 | 126.81 | 129.1 | 0.7 | 218.64 | 141.38 | -4.14 | -147.92 | -185.89 | 0 | 0 | -100.0 | 0.04 | 125.0 | 133.33 | -0.00 | 0 | -100.0 | 2.22 | 28.32 | 103.67 | 2.02 | 27.85 | 121.98 | 0.05 | 0.0 | -16.67 | 0.05 | 150.0 | 0 | -189.15 | -138.11 | -137.07 |
| 20Q3 (7) | 8.19 | 6400.0 | 190.2 | 0.45 | 184.91 | -10.0 | -4.7 | -718.42 | -160.8 | -0.59 | -136.0 | -110.71 | 8.64 | 1409.09 | 200.7 | 0 | 0 | -100.0 | -0.16 | 69.23 | -188.89 | -0.00 | 0 | -100.0 | 1.73 | 253.06 | 92.22 | 1.58 | 351.43 | 81.61 | 0.05 | 0.0 | -16.67 | 0.02 | 100.0 | 0 | 496.36 | 1665.45 | 150.84 |
| 20Q2 (6) | -0.13 | 91.28 | 90.3 | -0.53 | -340.91 | -133.54 | 0.76 | -11.63 | 165.52 | -0.25 | -278.57 | 90.81 | -0.66 | 48.03 | -375.0 | 0 | 0 | 0 | -0.52 | -1400.0 | -145.22 | -0.00 | 0 | 0 | 0.49 | -30.99 | -77.83 | 0.35 | -39.66 | -83.09 | 0.05 | -16.67 | -16.67 | 0.01 | 0 | 0.0 | -31.71 | 86.38 | 49.36 |
| 20Q1 (5) | -1.49 | -130.1 | -135.22 | 0.22 | 269.23 | 100.0 | 0.86 | 119.86 | 124.5 | 0.14 | -51.72 | -88.98 | -1.27 | -126.35 | -129.26 | 0 | -100.0 | 0 | 0.04 | 133.33 | -69.23 | -0.00 | -100.0 | 0 | 0.71 | -34.86 | -38.79 | 0.58 | -36.26 | -43.69 | 0.06 | 0.0 | 0.0 | 0 | 0 | -100.0 | -232.81 | -145.62 | -160.54 |
| 19Q4 (4) | 4.95 | 154.52 | 0.0 | -0.13 | -126.0 | 0.0 | -4.33 | -156.02 | 0.0 | 0.29 | 203.57 | 0.0 | 4.82 | 156.18 | 0.0 | 0.02 | 100.0 | 0.0 | -0.12 | -166.67 | 0.0 | 0.12 | -31.91 | 0.0 | 1.09 | 21.11 | 0.0 | 0.91 | 4.6 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 510.31 | 152.27 | 0.0 |
| 19Q3 (3) | -9.08 | -577.61 | 0.0 | 0.5 | -68.35 | 0.0 | 7.73 | 766.38 | 0.0 | -0.28 | 89.71 | 0.0 | -8.58 | -3675.0 | 0.0 | 0.01 | 0 | 0.0 | 0.18 | -84.35 | 0.0 | 0.18 | 0 | 0.0 | 0.9 | -59.28 | 0.0 | 0.87 | -57.97 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | -976.34 | -1459.24 | 0.0 |
| 19Q2 (2) | -1.34 | -131.68 | 0.0 | 1.58 | 1336.36 | 0.0 | -1.16 | 66.95 | 0.0 | -2.72 | -314.17 | 0.0 | 0.24 | -94.47 | 0.0 | 0 | 0 | 0.0 | 1.15 | 784.62 | 0.0 | -0.00 | 0 | 0.0 | 2.21 | 90.52 | 0.0 | 2.07 | 100.97 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -62.62 | -116.28 | 0.0 |
| 19Q1 (1) | 4.23 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -3.51 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 4.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 384.55 | 0.0 | 0.0 |
