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) | -33.81 | 0 | -0.59 | 0 | 0 | 0 | -0.59 | 0 | -34.4 | 0 | 0 | 0 | -0.04 | 0 | 0.00 | 0 | 0 | 0 | 10.0 | 0 | 0 | 0 | 0 | 0 | -338.10 | 0 |
| 2022 (9) | 48.36 | 546.52 | -10.57 | 0 | 0 | 0 | 1.46 | 0 | 37.79 | 2852.34 | 0 | 0 | -0.04 | 0 | 0.00 | 0 | 0 | 0 | -1.49 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 7.48 | -40.54 | -6.2 | 0 | 0 | 0 | -0.93 | 0 | 1.28 | -72.88 | 0 | 0 | -0.13 | 0 | 0.00 | 0 | 0 | 0 | 13.86 | 27.74 | 0 | 0 | 0 | 0 | 53.97 | -53.45 |
| 2020 (7) | 12.58 | 0 | -7.86 | 0 | 0 | 0 | 1.63 | 918.75 | 4.72 | 0 | 0 | 0 | -0.06 | 0 | 0.00 | 0 | 0 | 0 | 10.85 | 282.04 | 0 | 0 | 0 | 0 | 115.94 | 0 |
| 2019 (6) | -17.34 | 0 | -8.32 | 0 | 0 | 0 | 0.16 | 0 | -25.66 | 0 | 0 | 0 | -0.07 | 0 | 0.00 | 0 | 0 | 0 | 2.84 | 0 | 0 | 0 | 0 | 0 | -610.56 | 0 |
| 2018 (5) | 30.91 | 0 | 0.68 | 0 | 0 | 0 | -3.23 | 0 | 31.59 | 0 | 0 | 0 | -0.02 | 0 | 0.00 | 0 | 0 | 0 | -2.78 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -11.65 | 0 | -7.18 | 0 | 0 | 0 | -0.72 | 0 | -18.83 | 0 | 0 | 0 | -0.01 | 0 | 0.00 | 0 | 0 | 0 | 6.87 | 0 | 0 | 0 | 0 | 0 | -169.58 | 0 |
| 2016 (3) | 6.75 | -72.07 | 2.27 | 0 | 0 | 0 | 2.06 | 456.76 | 9.02 | -60.94 | 0 | 0 | -0.03 | 0 | 0.00 | 0 | 0 | 0 | -3.54 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 24.17 | 0 | -1.08 | 0 | 0 | 0 | 0.37 | -66.36 | 23.09 | 0 | 0 | 0 | 0.02 | -85.71 | 0.00 | 0 | 0 | 0 | 2.36 | 232.39 | 0 | 0 | 0 | 0 | 1024.15 | 0 |
| 2014 (1) | -13.13 | 0 | -2.59 | 0 | 0 | 0 | 1.1 | 547.06 | -15.72 | 0 | 0 | 0 | 0.14 | 0 | 0.00 | 0 | 0 | 0 | 0.71 | 273.68 | 0 | 0 | 0 | 0 | -1849.30 | 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) | -9.83 | -130.54 | -157.76 | 1.79 | 437.74 | 127.2 | 0 | 0 | 0 | -0.17 | 41.38 | -342.86 | -8.04 | -125.39 | -177.01 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.07 | 111.67 | -93.81 | 0 | 0 | 0 | 0 | 0 | 0 | -14042.86 | 0 | -1032.34 |
| 23Q3 (19) | 32.19 | 191.74 | 25.06 | -0.53 | 74.76 | -10.42 | 0 | 0 | 0 | -0.29 | -7.41 | -163.04 | 31.66 | 185.13 | 25.34 | 0 | 0 | 0 | -0.01 | 66.67 | 50.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.6 | -109.48 | -140.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q2 (18) | -35.09 | -66.46 | -105.93 | -2.1 | -940.0 | -138.64 | 0 | 0 | 0 | -0.27 | -280.0 | -250.0 | -37.19 | -78.54 | -107.53 | 0 | 0 | 0 | -0.03 | -200.0 | 25.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.33 | 51.07 | 369.36 | 0 | 0 | 0 | 0 | 0 | 0 | -554.34 | -10.19 | 0 |
| 23Q1 (17) | -21.08 | -223.85 | -193.11 | 0.25 | 103.8 | 109.51 | 0 | 0 | 0 | 0.15 | 114.29 | -80.0 | -20.83 | -299.52 | -204.1 | 0 | 0 | 0 | -0.01 | -112.5 | 83.33 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.19 | 270.8 | 339.43 | 0 | 0 | 0 | 0 | 0 | 0 | -503.10 | -133.4 | 0 |
| 22Q4 (16) | 17.02 | -33.88 | -42.83 | -6.58 | -1270.83 | -1362.22 | 0 | 0 | 0 | 0.07 | -84.78 | 108.97 | 10.44 | -58.67 | -64.39 | 0 | 0 | 0 | 0.08 | 500.0 | -89.04 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.13 | -24.16 | -82.43 | 0 | 0 | 0 | 0 | 0 | 0 | 1506.19 | -12.81 | 225.32 |
| 22Q3 (15) | 25.74 | 251.06 | 4185.71 | -0.48 | 45.45 | 61.29 | 0 | 0 | 0 | 0.46 | 155.56 | -43.21 | 25.26 | 240.96 | 1450.8 | 0 | 0 | 0 | -0.02 | 50.0 | 97.44 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.49 | 163.4 | 156.9 | 0 | 0 | 0 | 0 | 0 | 0 | 1727.52 | 0 | 1690.41 |
| 22Q2 (14) | -17.04 | -175.27 | -363.37 | -0.88 | 66.54 | 63.49 | 0 | 0 | 0 | 0.18 | -76.0 | 133.96 | -17.92 | -189.56 | -541.38 | 0 | 0 | 0 | -0.04 | 33.33 | 42.86 | 0.00 | 0 | 0 | 0 | 0 | 0 | -2.35 | -34.29 | -169.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (13) | 22.64 | -23.95 | 180.48 | -2.63 | -484.44 | -25.24 | 0 | 0 | 0 | 0.75 | 196.15 | 278.57 | 20.01 | -31.75 | 166.19 | 0 | 0 | 0 | -0.06 | -108.22 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -1.75 | -127.22 | -150.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q4 (12) | 29.77 | 4825.4 | 334.41 | -0.45 | 63.71 | 84.15 | 0 | 0 | 0 | -0.78 | -196.3 | -200.0 | 29.32 | 1667.91 | 288.67 | 0 | 0 | 0 | 0.73 | 193.59 | 1560.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.43 | 1008.62 | 40.09 | 0 | 0 | 0 | 0 | 0 | 0 | 462.99 | 526.24 | 267.33 |
| 21Q3 (11) | -0.63 | -109.74 | -103.15 | -1.24 | 48.55 | 31.11 | 0 | 0 | 0 | 0.81 | 252.83 | -46.71 | -1.87 | -146.06 | -110.29 | 0 | 0 | 0 | -0.78 | -1014.29 | -2500.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.58 | -82.74 | -80.73 | 0 | 0 | 0 | 0 | 0 | 0 | -108.62 | -156.41 | -116.37 |
| 21Q2 (10) | 6.47 | 123.0 | 127.89 | -2.41 | -14.76 | -161.96 | 0 | 0 | 0 | -0.53 | -26.19 | -453.33 | 4.06 | 113.43 | 116.83 | 0 | 0 | 0 | -0.07 | 0 | -333.33 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.36 | -4.0 | -19.42 | 0 | 0 | 0 | 0 | 0 | 0 | 192.56 | 123.96 | 134.61 |
| 21Q1 (9) | -28.13 | -121.5 | -198.7 | -2.1 | 26.06 | 8.7 | 0 | 0 | 0 | -0.42 | -61.54 | 94.78 | -30.23 | -94.53 | -215.38 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.5 | -23.75 | 476.34 | 0 | 0 | 0 | 0 | 0 | 0 | -803.71 | -190.48 | 0 |
| 20Q4 (8) | -12.7 | -163.6 | -493.46 | -2.84 | -57.78 | -50.26 | 0 | 0 | 0 | -0.26 | -117.11 | 94.5 | -15.54 | -185.53 | -285.61 | 0 | 0 | 0 | -0.05 | -66.67 | -25.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.59 | 52.49 | 240.0 | 0 | 0 | 0 | 0 | 0 | 0 | -276.69 | -141.7 | -74.55 |
| 20Q3 (7) | 19.97 | 186.08 | 361.73 | -1.8 | -95.65 | -25.0 | 0 | 0 | 0 | 1.52 | 913.33 | 3900.0 | 18.17 | 175.33 | 300.33 | 0 | 0 | 0 | -0.03 | -200.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.01 | -27.82 | 271.6 | 0 | 0 | 0 | 0 | 0 | 0 | 663.46 | 219.25 | 170.43 |
| 20Q2 (6) | -23.2 | -181.4 | -238.92 | -0.92 | 60.0 | 81.82 | 0 | 0 | 0 | 0.15 | 101.87 | -99.15 | -24.12 | -192.06 | -307.22 | 0 | 0 | 0 | 0.03 | 400.0 | 400.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.17 | 548.39 | 2878.57 | 0 | 0 | 0 | 0 | 0 | 0 | -556.35 | 0 | -104.66 |
| 20Q1 (5) | 28.5 | 1431.78 | 217.43 | -2.3 | -21.69 | -3385.71 | 0 | 0 | 0 | -8.04 | -69.98 | 76.16 | 26.2 | 750.12 | 208.26 | 0 | 0 | 0 | -0.01 | 75.0 | 66.67 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.93 | -168.89 | -269.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 19Q4 (4) | -2.14 | 71.95 | 0.0 | -1.89 | -31.25 | 0.0 | 0 | 0 | 0.0 | -4.73 | -11725.0 | 0.0 | -4.03 | 55.57 | 0.0 | 0 | 0 | 0.0 | -0.04 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 1.35 | 66.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -158.52 | 83.17 | 0.0 |
| 19Q3 (3) | -7.63 | -145.69 | 0.0 | -1.44 | 71.54 | 0.0 | 0 | 0 | 0.0 | -0.04 | -100.23 | 0.0 | -9.07 | -177.92 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0.81 | 478.57 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -941.98 | -107.9 | 0.0 |
| 19Q2 (2) | 16.7 | 168.81 | 0.0 | -5.06 | -7328.57 | 0.0 | 0 | 0 | 0.0 | 17.74 | 152.61 | 0.0 | 11.64 | 148.1 | 0.0 | 0 | 0 | 0.0 | -0.01 | 66.67 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0.14 | -74.55 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11928.57 | 370.32 | 0.0 |
| 19Q1 (1) | -24.27 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -33.72 | 0.0 | 0.0 | -24.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -4412.73 | 0.0 | 0.0 |
