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) | -5.31 | 0 | -6.79 | 0 | 0 | 0 | 0.7 | -95.5 | -12.1 | 0 | 0 | 0 | -5.76 | 0 | 0.00 | 0 | 0 | 0 | 1.06 | 103.85 | 0 | 0 | 0 | 0 | -500.94 | 0 |
| 2022 (9) | 6.61 | 0 | 0.38 | 0 | 0 | 0 | 15.55 | 0 | 6.99 | 0 | 0 | 0 | 1.22 | 0 | 0.00 | 0 | 0 | 0 | 0.52 | -83.8 | 0 | 0 | 0 | 0 | 1271.15 | 0 |
| 2021 (8) | -5.42 | 0 | -2.52 | 0 | 0 | 0 | -14.22 | 0 | -7.94 | 0 | 0 | 0 | -2.13 | 0 | 0.00 | 0 | 0 | 0 | 3.21 | 202.83 | 0 | 0 | 0 | 0 | -168.85 | 0 |
| 2020 (7) | -22.83 | 0 | -4.1 | 0 | 0 | 0 | -2.14 | 0 | -26.93 | 0 | 0 | 0 | -0.42 | 0 | 0.00 | 0 | 0 | 0 | 1.06 | 307.69 | 0 | 0 | 0 | 0 | -2153.77 | 0 |
| 2019 (6) | -11.27 | 0 | 3.98 | -62.63 | 0 | 0 | 0.01 | -96.67 | -7.29 | 0 | 0 | 0 | 3.97 | 0 | 0.00 | 0 | 0 | 0 | 0.26 | -86.8 | 0 | 0 | 0 | 0 | -4334.62 | 0 |
| 2018 (5) | 25.65 | 0 | 10.65 | 2376.74 | 0 | 0 | 0.3 | 0 | 36.3 | 0 | 0 | 0 | -0.02 | 0 | 0.00 | 0 | 0 | 0 | 1.97 | 17.26 | 0 | 0 | 0 | 0 | 1302.03 | 0 |
| 2017 (4) | -6.37 | 0 | 0.43 | -48.81 | 0 | 0 | -0.38 | 0 | -5.94 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.68 | 0 | 0 | 0 | 0 | 0 | -379.17 | 0 |
| 2016 (3) | 5.41 | -61.3 | 0.84 | 0 | 0 | 0 | 3.39 | 0 | 6.25 | -45.7 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | -0.57 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 13.98 | 0 | -2.47 | 0 | 0 | 0 | -3.47 | 0 | 11.51 | 0 | 0 | 0 | 0.01 | 0 | 0.00 | 0 | 0 | 0 | -0.54 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -2.64 | 0 | 0.14 | -83.13 | 0 | 0 | 0.95 | 0 | -2.5 | 0 | 0 | 0 | -0.04 | 0 | 0.00 | 0 | 0 | 0 | 1.05 | -63.03 | 0 | 0 | 0 | 0 | -251.43 | 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) | -5.79 | -247.7 | -33.41 | 0.03 | 100.57 | 102.97 | 0 | 0 | 0 | -0.17 | -525.0 | -153.12 | -5.76 | -323.53 | -7.66 | 0 | 0 | 0 | 0.65 | 109.67 | 235.42 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.66 | -208.2 | -20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 3.92 | 421.31 | -46.37 | -5.28 | -1500.0 | -17500.0 | 0 | 0 | 0 | 0.04 | 300.0 | 103.48 | -1.36 | 12.26 | -118.68 | 0 | 0 | 0 | -6.72 | -67100.0 | -13540.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.61 | -59.87 | 96.77 | 0 | 0 | 0 | 0 | 0 | 0 | 642.62 | 900.64 | -72.75 |
| 23Q2 (18) | -1.22 | 45.05 | -121.94 | -0.33 | 72.5 | -191.67 | 0 | 0 | 0 | -0.02 | -102.35 | -107.41 | -1.55 | 54.68 | -126.18 | 0 | 0 | 0 | -0.01 | -103.12 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.52 | 470.73 | 114.08 | 0 | 0 | 0 | 0 | 0 | 0 | -80.26 | 0 | -110.25 |
| 23Q1 (17) | -2.22 | 48.85 | -15.03 | -1.2 | -18.81 | -213.21 | 0 | 0 | 0 | 0.85 | 165.62 | -94.72 | -3.42 | 36.07 | -293.1 | 0 | 0 | 0 | 0.32 | 166.67 | -80.61 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.41 | 25.45 | -920.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | -4.34 | -159.37 | -215.73 | -1.01 | -3266.67 | 24.63 | 0 | 0 | 0 | 0.32 | 127.83 | 102.24 | -5.35 | -173.49 | -321.99 | 0 | 0 | 0 | -0.48 | -1060.0 | 60.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.55 | -277.42 | -5400.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (15) | 7.31 | 31.47 | 298.1 | -0.03 | -108.33 | 92.11 | 0 | 0 | 0 | -1.15 | -525.93 | 38.17 | 7.28 | 22.97 | 278.87 | 0 | 0 | 0 | 0.05 | 0 | 116.67 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.31 | -56.34 | -83.42 | 0 | 0 | 0 | 0 | 0 | 0 | 2358.06 | 201.12 | 1295.01 |
| 22Q2 (14) | 5.56 | 388.08 | 3026.32 | 0.36 | -66.04 | 200.0 | 0 | 0 | 0 | 0.27 | -98.32 | 268.75 | 5.92 | 780.46 | 8557.14 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.71 | 1320.0 | -12.35 | 0 | 0 | 0 | 0 | 0 | 0 | 783.10 | 120.29 | 3438.47 |
| 22Q1 (13) | -1.93 | -151.47 | 63.52 | 1.06 | 179.1 | 215.22 | 0 | 0 | 0 | 16.11 | 212.89 | 674.52 | -0.87 | -136.1 | 85.99 | 0 | 0 | 0 | 1.65 | 237.5 | 335.71 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.05 | 600.0 | -90.74 | 0 | 0 | 0 | 0 | 0 | 0 | -3860.00 | 0 | -294.03 |
| 21Q4 (12) | 3.75 | 201.63 | 122.84 | -1.34 | -252.63 | 46.4 | 0 | 0 | 0 | -14.27 | -667.2 | -255.79 | 2.41 | 159.21 | 112.74 | 0 | 0 | 0 | -1.2 | -300.0 | -11900.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.01 | -100.53 | -108.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q3 (11) | -3.69 | -1842.11 | 52.02 | -0.38 | -416.67 | 71.43 | 0 | 0 | 0 | -1.86 | -1062.5 | 83.58 | -4.07 | -5714.29 | 54.88 | 0 | 0 | 0 | -0.3 | -528.57 | 26.83 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.87 | 130.86 | 233.93 | 0 | 0 | 0 | 0 | 0 | 0 | -197.33 | -741.23 | 85.63 |
| 21Q2 (10) | -0.19 | 96.41 | 96.28 | 0.12 | 113.04 | -57.14 | 0 | 0 | 0 | -0.16 | -107.69 | -633.33 | -0.07 | 98.87 | 98.55 | 0 | 0 | 0 | 0.07 | 110.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.81 | 50.0 | 710.0 | 0 | 0 | 0 | 0 | 0 | 0 | -23.46 | 97.61 | 99.54 |
| 21Q1 (9) | -5.29 | 67.78 | -182.92 | -0.92 | 63.2 | -67.27 | 0 | 0 | 0 | 2.08 | -77.29 | 198.11 | -6.21 | 67.18 | -206.52 | 0 | 0 | 0 | -0.7 | -6900.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.54 | 350.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -979.63 | 92.84 | -141.46 |
| 20Q4 (8) | -16.42 | -113.52 | -1944.94 | -2.5 | -87.97 | -208.7 | 0 | 0 | 0 | 9.16 | 180.85 | -7.66 | -18.92 | -109.76 | -693.1 | 0 | 0 | 0 | -0.01 | 97.56 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.12 | -78.57 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -13683.33 | -896.45 | -714.98 |
| 20Q3 (7) | -7.69 | -50.49 | 24.98 | -1.33 | -575.0 | -207.26 | 0 | 0 | 0 | -11.33 | -37866.67 | -9.26 | -9.02 | -86.75 | -0.11 | 0 | 0 | 0 | -0.41 | 0 | 90.44 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.56 | 460.0 | 211.11 | 0 | 0 | 0 | 0 | 0 | 0 | -1373.21 | 73.13 | 75.89 |
| 20Q2 (6) | -5.11 | -180.09 | -360.36 | 0.28 | 150.91 | -92.45 | 0 | 0 | 0 | 0.03 | 101.42 | -88.89 | -4.83 | -182.85 | -285.77 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.1 | -62.96 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5110.00 | -316.25 | -130.18 |
| 20Q1 (5) | 6.38 | 616.85 | 897.5 | -0.55 | -123.91 | 83.13 | 0 | 0 | 0 | -2.12 | -121.37 | -1215.79 | 5.83 | 82.76 | 243.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.27 | 575.0 | 2800.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2362.96 | 6.2 | 0 |
| 19Q4 (4) | 0.89 | 108.68 | 0.0 | 2.3 | 85.48 | 0.0 | 0 | 0 | 0.0 | 9.92 | 195.66 | 0.0 | 3.19 | 135.41 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0.04 | -77.78 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2225.00 | 139.07 | 0.0 |
| 19Q3 (3) | -10.25 | -823.42 | 0.0 | 1.24 | -66.58 | 0.0 | 0 | 0 | 0.0 | -10.37 | -3940.74 | 0.0 | -9.01 | -446.54 | 0.0 | 0 | 0 | 0.0 | -4.29 | -200.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0.18 | 260.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -5694.44 | -156.51 | 0.0 |
| 19Q2 (2) | -1.11 | -38.75 | 0.0 | 3.71 | 213.8 | 0.0 | 0 | 0 | 0.0 | 0.27 | 42.11 | 0.0 | 2.6 | 164.04 | 0.0 | 0 | 0 | 0.0 | 4.29 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0.05 | 600.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -2220.00 | 0 | 0.0 |
| 19Q1 (1) | -0.8 | 0.0 | 0.0 | -3.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | -4.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
