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) | 9.68 | -60.83 | -4.54 | 0 | -10.96 | 0 | 0.16 | -65.22 | 5.14 | -58.45 | 1.3 | -0.76 | -1.63 | 0 | 1.33 | 15.42 | 6.4 | -63.62 | 5.75 | -55.08 | 1.7 | 5.59 | 4.77 | 13.3 | 79.21 | -40.31 |
| 2022 (9) | 24.71 | -4.0 | -12.34 | 0 | -10.38 | 0 | 0.46 | 0 | 12.37 | -40.24 | 1.31 | 50.57 | -0.12 | 0 | 1.15 | 50.36 | 17.59 | 1.44 | 12.8 | 15.73 | 1.61 | -1.83 | 4.21 | -42.09 | 132.71 | 2.96 |
| 2021 (8) | 25.74 | 10.28 | -5.04 | 0 | -10.17 | 0 | -0.17 | 0 | 20.7 | 42.66 | 0.87 | -32.56 | -0.17 | 0 | 0.77 | -38.07 | 17.34 | 52.51 | 11.06 | 26.83 | 1.64 | 0.0 | 7.27 | -13.35 | 128.89 | 3.55 |
| 2020 (7) | 23.34 | 166.44 | -8.83 | 0 | -12.49 | 0 | 0.2 | -37.5 | 14.51 | 644.1 | 1.29 | 22.86 | 0 | 0 | 1.24 | 13.89 | 11.37 | -9.76 | 8.72 | -1.8 | 1.64 | 5.81 | 8.39 | 374.01 | 124.48 | 73.36 |
| 2019 (6) | 8.76 | -69.8 | -6.81 | 0 | -7.82 | 0 | 0.32 | 0 | 1.95 | -92.57 | 1.05 | 2.94 | 0 | 0 | 1.08 | 52.43 | 12.6 | -38.3 | 8.88 | -49.55 | 1.55 | 39.64 | 1.77 | 18.0 | 71.80 | -49.98 |
| 2018 (5) | 29.01 | 0 | -2.76 | 0 | -12.03 | 0 | -4.68 | 0 | 26.25 | 131150.0 | 1.02 | -9.73 | 0 | 0 | 0.71 | -46.63 | 20.42 | 0 | 17.6 | 6418.52 | 1.11 | 3.74 | 1.5 | 23.97 | 143.54 | 0 |
| 2017 (4) | -0.92 | 0 | 0.94 | 0 | -0.67 | 0 | 2.89 | 0 | 0.02 | 0 | 1.13 | -54.8 | 0.1 | 0 | 1.33 | -55.15 | -0.82 | 0 | 0.27 | 0 | 1.07 | 13.83 | 1.21 | -9.02 | -36.08 | 0 |
| 2016 (3) | 4.81 | 0 | -6.01 | 0 | 2.02 | -92.84 | -0.53 | 0 | -1.2 | 0 | 2.5 | -89.81 | -0.02 | 0 | 2.97 | -88.27 | -1.4 | 0 | -3.83 | 0 | 0.94 | -14.55 | 1.33 | 15.65 | 0.00 | 0 |
| 2015 (2) | -2.54 | 0 | -24.2 | 0 | 28.23 | 0 | 0.71 | -55.9 | -26.74 | 0 | 24.54 | 1979.66 | 0.04 | -80.0 | 25.35 | 1848.61 | -0.84 | 0 | 3.88 | 317.2 | 1.1 | -40.22 | 1.15 | -33.14 | -41.44 | 0 |
| 2014 (1) | 6.03 | -10.93 | -8.8 | 0 | -1.16 | 0 | 1.61 | 3.87 | -2.77 | 0 | 1.18 | 268.75 | 0.2 | 0 | 1.30 | 234.92 | 1.14 | -33.72 | 0.93 | 25.68 | 1.84 | -8.46 | 1.72 | -1.15 | 134.30 | -10.93 |
| 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) | -1.02 | -121.38 | -120.28 | -0.04 | 98.34 | 99.62 | -2.61 | 67.25 | 3.33 | 0.05 | 400.0 | -94.85 | -1.06 | -144.92 | 80.94 | 0.3 | 15.38 | 36.36 | -0.28 | -47.37 | -154.55 | 1.50 | 54.23 | 46.94 | -1.21 | -145.49 | -375.0 | -0.15 | -108.06 | -183.33 | 0.45 | 4.65 | 12.5 | 1.14 | 0.88 | -63.34 | -70.83 | -150.79 | -151.96 |
| 23Q3 (19) | 4.77 | 98.75 | -47.98 | -2.41 | -180.23 | -1821.43 | -7.97 | -2390.62 | -18.6 | 0.01 | 102.22 | 104.35 | 2.36 | 53.25 | -74.65 | 0.26 | 18.18 | -18.75 | -0.19 | 84.92 | -137.5 | 0.97 | -7.74 | 3.42 | 2.66 | 491.11 | -59.2 | 1.86 | 177.61 | -62.27 | 0.43 | 4.88 | 7.5 | 1.13 | 2.73 | 264.52 | 139.47 | 26.69 | -14.22 |
| 23Q2 (18) | 2.4 | -32.01 | 247.83 | -0.86 | 30.08 | 5.49 | -0.32 | -357.14 | 67.68 | -0.45 | -183.33 | -275.0 | 1.54 | -33.04 | 800.0 | 0.22 | -57.69 | -42.11 | -1.26 | -1245.45 | -2620.0 | 1.05 | -38.47 | -32.7 | 0.45 | -90.02 | -83.75 | 0.67 | -80.06 | -72.98 | 0.41 | 0.0 | 0.0 | 1.1 | -21.43 | 175.0 | 110.09 | 61.24 | 424.93 |
| 23Q1 (17) | 3.53 | -29.82 | -64.05 | -1.23 | 88.39 | -25.51 | -0.07 | 97.41 | -275.0 | 0.54 | -44.33 | 437.5 | 2.3 | 141.37 | -73.98 | 0.52 | 136.36 | 33.33 | 0.11 | 200.0 | 1000.0 | 1.71 | 67.81 | 49.81 | 4.51 | 925.0 | -42.62 | 3.36 | 1766.67 | -35.51 | 0.41 | 2.5 | 2.5 | 1.4 | -54.98 | 258.97 | 68.28 | -49.91 | -58.28 |
| 22Q4 (16) | 5.03 | -45.15 | -23.56 | -10.59 | -7664.29 | -451.56 | -2.7 | 59.82 | 46.0 | 0.97 | 521.74 | 473.08 | -5.56 | -159.72 | -219.31 | 0.22 | -31.25 | 175.0 | -0.11 | -37.5 | 35.29 | 1.02 | 8.55 | 197.21 | 0.44 | -93.25 | -90.37 | 0.18 | -96.35 | -90.91 | 0.4 | 0.0 | -2.44 | 3.11 | 903.23 | 90.8 | 136.31 | -16.16 | -16.72 |
| 22Q3 (15) | 9.17 | 1228.99 | 87.91 | 0.14 | 115.38 | -88.89 | -6.72 | -578.79 | -88.24 | -0.23 | -91.67 | -264.29 | 9.31 | 4331.82 | 51.63 | 0.32 | -15.79 | 77.78 | -0.08 | -260.0 | 0 | 0.94 | -39.96 | 84.57 | 6.52 | 135.38 | 1.24 | 4.93 | 98.79 | 14.39 | 0.4 | -2.44 | -6.98 | 0.31 | -22.5 | -84.18 | 162.59 | 675.24 | 123.23 |
| 22Q2 (14) | 0.69 | -92.97 | -92.79 | -0.91 | 7.14 | 54.73 | -0.99 | -2575.0 | 48.44 | -0.12 | 25.0 | -71.43 | -0.22 | -102.49 | -102.91 | 0.38 | -2.56 | 123.53 | 0.05 | 400.0 | 0 | 1.57 | 36.97 | 121.87 | 2.77 | -64.76 | 35.78 | 2.48 | -52.4 | 47.62 | 0.41 | 2.5 | 2.5 | 0.4 | 2.56 | -77.9 | 20.97 | -87.19 | -91.48 |
| 22Q1 (13) | 9.82 | 49.24 | 108.49 | -0.98 | 48.96 | 58.47 | 0.04 | 100.8 | -87.88 | -0.16 | 38.46 | -633.33 | 8.84 | 89.7 | 276.17 | 0.39 | 387.5 | -11.36 | 0.01 | 105.88 | 0 | 1.14 | 232.91 | -19.22 | 7.86 | 71.99 | 82.79 | 5.21 | 163.13 | 68.61 | 0.4 | -2.44 | 0.0 | 0.39 | -76.07 | -79.14 | 163.67 | -0.01 | 86.25 |
| 21Q4 (12) | 6.58 | 34.84 | 7.52 | -1.92 | -252.38 | -19100.0 | -5.0 | -40.06 | -9.65 | -0.26 | -285.71 | -425.0 | 4.66 | -24.1 | -23.73 | 0.08 | -55.56 | 33.33 | -0.17 | 0 | 0 | 0.34 | -32.59 | 21.48 | 4.57 | -29.04 | 1444.12 | 1.98 | -54.06 | 204.62 | 0.41 | -4.65 | -2.38 | 1.63 | -16.84 | 10.14 | 163.68 | 124.73 | -31.8 |
| 21Q3 (11) | 4.88 | -49.01 | 16.19 | 1.26 | 162.69 | 386.36 | -3.57 | -85.94 | -39.45 | 0.14 | 300.0 | 240.0 | 6.14 | -18.78 | 63.3 | 0.18 | 5.88 | -65.38 | 0 | 0 | 0 | 0.51 | -27.82 | -74.34 | 6.44 | 215.69 | 81.92 | 4.31 | 156.55 | 89.04 | 0.43 | 7.5 | 4.88 | 1.96 | 8.29 | -56.15 | 72.84 | -70.39 | 24.17 |
| 21Q2 (10) | 9.57 | 103.18 | 205.75 | -2.01 | 14.83 | 60.97 | -1.92 | -681.82 | -966.67 | -0.07 | -333.33 | 61.11 | 7.56 | 221.7 | 474.26 | 0.17 | -61.36 | -39.29 | 0 | 0 | 0 | 0.71 | -50.13 | -35.7 | 2.04 | -52.56 | -33.98 | 1.68 | -45.63 | -17.65 | 0.4 | 0.0 | -11.11 | 1.81 | -3.21 | -8.59 | 246.02 | 179.97 | 251.34 |
| 21Q1 (9) | 4.71 | -23.04 | -52.38 | -2.36 | -23500.0 | -0.85 | 0.33 | 107.24 | 106.37 | 0.03 | -62.5 | -92.5 | 2.35 | -61.54 | -68.87 | 0.44 | 633.33 | 2.33 | 0 | 0 | 0 | 1.42 | 400.61 | 3.91 | 4.3 | 1364.71 | -15.35 | 3.09 | 375.38 | -17.82 | 0.4 | -4.76 | 11.11 | 1.87 | 26.35 | 306.52 | 87.87 | -63.39 | -59.31 |
| 20Q4 (8) | 6.12 | 45.71 | -31.08 | -0.01 | 97.73 | 99.82 | -4.56 | -78.12 | -73.38 | 0.08 | 180.0 | 122.86 | 6.11 | 62.5 | 78.13 | 0.06 | -88.46 | -86.05 | 0 | 0 | -100.0 | 0.28 | -85.76 | -84.21 | -0.34 | -109.6 | -109.69 | 0.65 | -71.49 | -68.29 | 0.42 | 2.44 | 13.51 | 1.48 | -66.89 | 270.0 | 240.00 | 309.14 | -23.78 |
| 20Q3 (7) | 4.2 | 34.19 | 328.26 | -0.44 | 91.46 | -69.23 | -2.56 | -1322.22 | 27.27 | -0.1 | 44.44 | -131.25 | 3.76 | 286.14 | 279.05 | 0.52 | 85.71 | 147.62 | 0 | 0 | 0 | 1.99 | 80.89 | 125.48 | 3.54 | 14.56 | -13.24 | 2.28 | 11.76 | -28.75 | 0.41 | -8.89 | 10.81 | 4.47 | 125.76 | 609.52 | 58.66 | -16.23 | 233.9 |
| 20Q2 (6) | 3.13 | -68.35 | 174.7 | -5.15 | -120.09 | -499.22 | -0.18 | 96.53 | -130.51 | -0.18 | -145.0 | -205.88 | -2.02 | -126.75 | 30.34 | 0.28 | -34.88 | 47.37 | 0 | 0 | 100.0 | 1.10 | -19.4 | 13.49 | 3.09 | -39.17 | 442.11 | 2.04 | -45.74 | 3980.0 | 0.45 | 25.0 | 4.65 | 1.98 | 330.43 | 407.69 | 70.02 | -67.57 | 114.54 |
| 20Q1 (5) | 9.89 | 11.37 | 67.34 | -2.34 | 57.06 | 1.68 | -5.18 | -96.96 | -132.29 | 0.4 | 214.29 | 73.91 | 7.55 | 120.12 | 113.88 | 0.43 | 0.0 | 104.76 | 0 | -100.0 | 0 | 1.36 | -23.93 | 90.42 | 5.08 | 44.73 | 14.67 | 3.76 | 83.41 | 4.74 | 0.36 | -2.7 | -5.26 | 0.46 | 15.0 | 31.43 | 215.94 | -31.42 | 57.84 |
| 19Q4 (4) | 8.88 | 582.61 | 0.0 | -5.45 | -1996.15 | 0.0 | -2.63 | 25.28 | 0.0 | -0.35 | -209.38 | 0.0 | 3.43 | 263.33 | 0.0 | 0.43 | 104.76 | 0.0 | 0.08 | 0 | 0.0 | 1.79 | 103.31 | 0.0 | 3.51 | -13.97 | 0.0 | 2.05 | -35.94 | 0.0 | 0.37 | 0.0 | 0.0 | 0.4 | -36.51 | 0.0 | 314.89 | 818.78 | 0.0 |
| 19Q3 (3) | -1.84 | 56.09 | 0.0 | -0.26 | -120.16 | 0.0 | -3.52 | -696.61 | 0.0 | 0.32 | 88.24 | 0.0 | -2.1 | 27.59 | 0.0 | 0.21 | 10.53 | 0.0 | 0 | 100.0 | 0.0 | 0.88 | -8.95 | 0.0 | 4.08 | 615.79 | 0.0 | 3.2 | 6300.0 | 0.0 | 0.37 | -13.95 | 0.0 | 0.63 | 61.54 | 0.0 | -43.81 | 90.9 | 0.0 |
| 19Q2 (2) | -4.19 | -170.9 | 0.0 | 1.29 | 154.2 | 0.0 | 0.59 | 126.46 | 0.0 | 0.17 | -26.09 | 0.0 | -2.9 | -182.15 | 0.0 | 0.19 | -9.52 | 0.0 | -0.08 | 0 | 0.0 | 0.97 | 35.23 | 0.0 | 0.57 | -87.13 | 0.0 | 0.05 | -98.61 | 0.0 | 0.43 | 13.16 | 0.0 | 0.39 | 11.43 | 0.0 | -481.61 | -452.04 | 0.0 |
| 19Q1 (1) | 5.91 | 0.0 | 0.0 | -2.38 | 0.0 | 0.0 | -2.23 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 3.53 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 4.43 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 136.81 | 0.0 | 0.0 |
