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) | 28.65 | 0 | -0.87 | 0 | -23.95 | 0 | 4.9 | 690.32 | 27.78 | 0 | 0 | 0 | 0.03 | 0 | -0.00 | 0 | 22.9 | -30.5 | 18.36 | -35.62 | 0.02 | 0.0 | 0.03 | 50.0 | 155.62 | 0 |
| 2022 (9) | -10.53 | 0 | 2.33 | 0 | 5.62 | -87.01 | 0.62 | -85.48 | -8.2 | 0 | 0 | 0 | -0.21 | 0 | -0.00 | 0 | 32.95 | 117.06 | 28.52 | 122.81 | 0.02 | 0.0 | 0.02 | 0.0 | -36.87 | 0 |
| 2021 (8) | -43.8 | 0 | -1.24 | 0 | 43.28 | 111.85 | 4.27 | 0 | -45.04 | 0 | 0 | 0 | -0.54 | 0 | -0.00 | 0 | 15.18 | -39.4 | 12.8 | -51.15 | 0.02 | 0.0 | 0.02 | 0.0 | -341.12 | 0 |
| 2020 (7) | -16.22 | 0 | 0.42 | 0 | 20.43 | 0 | -3.96 | 0 | -15.8 | 0 | 0 | 0 | -0.02 | 0 | -0.00 | 0 | 25.05 | -20.8 | 26.2 | -17.4 | 0.02 | 0.0 | 0.02 | 0.0 | -61.81 | 0 |
| 2019 (6) | 12.8 | -77.94 | -12.42 | 0 | -4.02 | 0 | 8.24 | 0 | 0.38 | -99.37 | 0 | 0 | -0.03 | 0 | -0.00 | 0 | 31.63 | -24.89 | 31.72 | -23.84 | 0.02 | 100.0 | 0.02 | 0.0 | 40.30 | -71.05 |
| 2018 (5) | 58.03 | 622.67 | 2.36 | 0 | -53.73 | 0 | -0.88 | 0 | 60.39 | 654.88 | 0 | 0 | -0.05 | 0 | -0.00 | 0 | 42.11 | 57.77 | 41.65 | 36.92 | 0.01 | 0.0 | 0.02 | 100.0 | 139.23 | 427.78 |
| 2017 (4) | 8.03 | 0 | -0.03 | 0 | -4.3 | 0 | 0.18 | 0 | 8.0 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 26.69 | 110.82 | 30.42 | 9.42 | 0.01 | 0.0 | 0.01 | -75.0 | 26.38 | 0 |
| 2016 (3) | -2.29 | 0 | 1.05 | -69.03 | -15.47 | 0 | -1.65 | 0 | -1.24 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 12.66 | 51.44 | 27.8 | 314.31 | 0.01 | 0.0 | 0.04 | 100.0 | -8.22 | 0 |
| 2015 (2) | 13.42 | 0 | 3.39 | 0 | -5.86 | 0 | -3.82 | 0 | 16.81 | 0 | 0.01 | 0 | -0.04 | 0 | 0.03 | 0 | 8.36 | -58.7 | 6.71 | -64.42 | 0.01 | 0.0 | 0.02 | -33.33 | 199.11 | 0 |
| 2014 (1) | -3.01 | 0 | -1.65 | 0 | 11.92 | -79.21 | -0.56 | 0 | -4.66 | 0 | 0 | 0 | -0.02 | 0 | -0.00 | 0 | 20.24 | -62.22 | 18.86 | -62.75 | 0.01 | -66.67 | 0.03 | 0.0 | -15.93 | 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) | 13.95 | -41.06 | 335.24 | -0.57 | -5800.0 | -1800.0 | -24.85 | -375.14 | -332.46 | -0.13 | -105.0 | -120.97 | 13.38 | -43.5 | 324.5 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | -0.00 | 0 | 0 | 16.63 | 317.84 | 80.96 | 13.56 | 309.67 | 54.27 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 102.72 | -85.55 | 252.61 |
| 23Q3 (19) | 23.67 | 635.52 | 269.43 | 0.01 | 103.33 | 150.0 | -5.23 | -184.49 | -143.84 | 2.6 | 19.27 | 983.33 | 23.68 | 601.69 | 269.26 | 0 | 0 | 0 | 0.01 | 0.0 | 200.0 | -0.00 | 0 | 0 | 3.98 | 552.46 | 15.36 | 3.31 | 6520.0 | 14.93 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 710.81 | 111.26 | 247.56 |
| 23Q2 (18) | -4.42 | 2.86 | 58.88 | -0.3 | -2900.0 | -650.0 | 6.19 | 10416.67 | 1.64 | 2.18 | 772.0 | 475.86 | -4.72 | -3.51 | 56.26 | 0 | 0 | 0 | 0.01 | 0.0 | 109.09 | -0.00 | 0 | 0 | 0.61 | -63.69 | -87.94 | 0.05 | -96.53 | -98.84 | 0.01 | 0.0 | 0 | 0.01 | 0.0 | 0.0 | -6314.29 | -1926.12 | -2443.34 |
| 23Q1 (17) | -4.55 | 23.27 | -122.63 | -0.01 | 66.67 | -100.41 | -0.06 | -100.56 | 99.74 | 0.25 | -59.68 | -24.24 | -4.56 | 23.49 | -120.23 | 0 | 0 | 0 | 0.01 | 133.33 | 116.67 | -0.00 | 0 | 0 | 1.68 | -81.72 | -88.98 | 1.44 | -83.62 | -88.51 | 0.01 | 0.0 | 0 | 0.01 | 0.0 | 0.0 | -311.64 | -363.0 | -294.33 |
| 22Q4 (16) | -5.93 | 57.55 | -172.02 | -0.03 | -50.0 | 86.36 | 10.69 | -10.39 | 11.7 | 0.62 | 158.33 | 143.97 | -5.96 | 57.4 | -148.33 | 0 | 0 | 0 | -0.03 | -200.0 | 85.71 | -0.00 | 0 | 0 | 9.19 | 166.38 | -26.95 | 8.79 | 205.21 | -16.76 | 0.01 | 0.0 | 0 | 0.01 | 0.0 | 0.0 | -67.31 | 86.03 | -226.36 |
| 22Q3 (15) | -13.97 | -29.95 | -72.26 | -0.02 | 50.0 | 95.65 | 11.93 | 95.89 | -9.07 | 0.24 | 141.38 | -87.5 | -13.99 | -29.66 | -63.24 | 0 | 0 | 0 | -0.01 | 90.91 | 96.0 | -0.00 | 0 | 0 | 3.45 | -31.82 | 590.0 | 2.88 | -33.33 | 3700.0 | 0.01 | 0 | 0 | 0.01 | 0.0 | 0.0 | -481.72 | -94.03 | 0 |
| 22Q2 (14) | -10.75 | -153.46 | 42.79 | -0.04 | -101.65 | 92.45 | 6.09 | 126.36 | -58.09 | -0.58 | -275.76 | -117.96 | -10.79 | -147.87 | 44.15 | 0 | 0 | 0 | -0.11 | -83.33 | -57.14 | -0.00 | 0 | 0 | 5.06 | -66.82 | 3792.31 | 4.32 | -65.52 | 2441.18 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0.0 | -248.27 | -254.81 | 97.49 |
| 22Q1 (13) | 20.11 | 1022.48 | 236.71 | 2.43 | 1204.55 | 6175.0 | -23.1 | -341.38 | -481.19 | 0.33 | 123.4 | -37.74 | 22.54 | 1039.17 | 252.81 | 0 | 0 | 0 | -0.06 | 71.43 | -500.0 | -0.00 | 0 | 0 | 15.25 | 21.22 | 674.11 | 12.53 | 18.66 | 482.79 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0.0 | 160.37 | 877.56 | 123.66 |
| 21Q4 (12) | -2.18 | 73.12 | -108.13 | -0.22 | 52.17 | -340.0 | 9.57 | -27.06 | 150.9 | -1.41 | -173.44 | 38.16 | -2.4 | 72.0 | -108.97 | 0 | 0 | 0 | -0.21 | 16.0 | -2000.0 | -0.00 | 0 | 0 | 12.58 | 2416.0 | 17.57 | 10.56 | 13300.0 | -8.41 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0.0 | -20.62 | 0 | -108.89 |
| 21Q3 (11) | -8.11 | 56.84 | 79.97 | -0.46 | 13.21 | -158.97 | 13.12 | -9.7 | -67.0 | 1.92 | -40.56 | 414.75 | -8.57 | 55.64 | 78.42 | 0 | 0 | 0 | -0.25 | -257.14 | 0 | -0.00 | 0 | 0 | 0.5 | 284.62 | -80.47 | -0.08 | -147.06 | -102.67 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 21Q2 (10) | -18.79 | -27.74 | -78.61 | -0.53 | -1225.0 | -65.62 | 14.53 | 139.77 | 59.5 | 3.23 | 509.43 | 426.26 | -19.32 | -30.98 | -78.23 | 0 | 0 | 0 | -0.07 | -600.0 | 0 | -0.00 | 0 | 0 | 0.13 | -93.4 | -95.2 | 0.17 | -92.09 | -92.7 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -9889.47 | -1358.88 | -2109.15 |
| 21Q1 (9) | -14.71 | -154.87 | -284.34 | -0.04 | 20.0 | -300.0 | 6.06 | 132.23 | 162.86 | 0.53 | 123.25 | 688.89 | -14.75 | -155.12 | -285.07 | 0 | 0 | 0 | -0.01 | 0.0 | 0 | -0.00 | 0 | 0 | 1.97 | -81.59 | -78.33 | 2.15 | -81.35 | -76.96 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -677.88 | -392.04 | -893.41 |
| 20Q4 (8) | 26.81 | 166.21 | 794.56 | -0.05 | -106.41 | 84.85 | -18.8 | -147.28 | -703.42 | -2.28 | -273.77 | -1972.73 | 26.76 | 167.39 | 738.66 | 0 | 0 | 0 | -0.01 | 0 | 0.0 | -0.00 | 0 | 0 | 10.7 | 317.97 | 18.23 | 11.53 | 284.33 | 15.3 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 232.12 | 117.31 | 702.55 |
| 20Q3 (7) | -40.49 | -284.89 | -1032.95 | 0.78 | 343.75 | 108.46 | 39.76 | 336.44 | 643.18 | -0.61 | 38.38 | -107.54 | -39.71 | -266.33 | -713.73 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 2.56 | -5.54 | -67.88 | 3.0 | 28.76 | -60.89 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -1340.73 | -199.5 | -2472.53 |
| 20Q2 (6) | -10.52 | -231.83 | -1065.14 | -0.32 | -3100.0 | 20.0 | 9.11 | 194.5 | 2430.56 | -0.99 | -1000.0 | -1137.5 | -10.84 | -236.01 | -1671.01 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.71 | -70.19 | -45.14 | 2.33 | -75.03 | -47.99 | 0.01 | 0.0 | 0.0 | 0.01 | 0 | 0 | -447.66 | -623.95 | -1944.03 |
| 20Q1 (5) | 7.98 | 306.74 | -28.94 | -0.01 | 96.97 | 99.6 | -9.64 | -311.97 | -30.45 | -0.09 | 18.18 | -126.47 | 7.97 | 290.21 | -9.02 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 9.09 | 0.44 | -6.1 | 9.33 | -6.7 | -2.41 | 0.01 | 0.0 | 0.0 | 0 | -100.0 | 0 | 85.44 | 321.79 | -27.19 |
| 19Q4 (4) | -3.86 | -188.94 | 0.0 | -0.33 | 96.42 | 0.0 | -2.34 | -143.74 | 0.0 | -0.11 | -101.36 | 0.0 | -4.19 | 14.14 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.00 | 0 | 0.0 | 9.05 | 13.55 | 0.0 | 10.0 | 30.38 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | -38.52 | -168.17 | 0.0 |
| 19Q3 (3) | 4.34 | 298.17 | 0.0 | -9.22 | -2205.0 | 0.0 | 5.35 | 1386.11 | 0.0 | 8.09 | 10212.5 | 0.0 | -4.88 | -807.25 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0 | 0.0 | -0.00 | 0 | 0.0 | 7.97 | 61.34 | 0.0 | 7.67 | 71.21 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 56.51 | 132.78 | 0.0 |
| 19Q2 (2) | 1.09 | -90.29 | 0.0 | -0.4 | 83.81 | 0.0 | 0.36 | 104.87 | 0.0 | -0.08 | -123.53 | 0.0 | 0.69 | -92.12 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 4.94 | -48.97 | 0.0 | 4.48 | -53.14 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 24.28 | -79.31 | 0.0 |
| 19Q1 (1) | 11.23 | 0.0 | 0.0 | -2.47 | 0.0 | 0.0 | -7.39 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 8.76 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 9.68 | 0.0 | 0.0 | 9.56 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 117.35 | 0.0 | 0.0 |
