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) | 3.56 | -75.23 | -2.36 | 0 | -8.65 | 0 | -0.34 | 0 | 1.2 | -96.24 | 0.79 | -59.69 | 0.2 | 566.67 | 0.80 | -52.18 | -6.19 | 0 | -4.4 | 0 | 2.07 | -15.16 | 0.48 | 41.18 | 0.00 | 0 |
| 2022 (9) | 14.37 | 0 | 17.54 | 0 | -18.78 | 0 | 0.06 | 0 | 31.91 | 0 | 1.96 | 26.45 | 0.03 | 0 | 1.68 | 34.86 | -3.7 | 0 | 8.04 | 704.0 | 2.44 | 14.55 | 0.34 | -19.05 | 132.81 | 0 |
| 2021 (8) | -14.14 | 0 | -2.07 | 0 | 15.02 | 0 | -0.64 | 0 | -16.21 | 0 | 1.55 | 61.46 | -0.29 | 0 | 1.25 | 48.34 | 2.13 | -60.34 | 1.0 | -67.21 | 2.13 | 10.94 | 0.42 | -6.67 | -398.31 | 0 |
| 2020 (7) | -1.31 | 0 | -0.95 | 0 | -3.31 | 0 | 0.35 | 0 | -2.26 | 0 | 0.96 | -66.55 | 0.1 | 0 | 0.84 | -66.15 | 5.37 | 53.87 | 3.05 | 77.33 | 1.92 | -5.42 | 0.45 | -11.76 | -24.17 | 0 |
| 2019 (6) | 5.81 | -23.75 | -2.91 | 0 | -0.06 | 0 | -0.01 | 0 | 2.9 | -45.9 | 2.87 | 55.98 | -0.05 | 0 | 2.48 | 58.93 | 3.49 | -29.49 | 1.72 | -51.27 | 2.03 | 70.59 | 0.51 | -22.73 | 136.38 | -3.71 |
| 2018 (5) | 7.62 | 0 | -2.26 | 0 | -3.65 | 0 | 0.03 | -88.0 | 5.36 | 0 | 1.84 | 54.62 | -0.11 | 0 | 1.56 | 54.96 | 4.95 | -22.9 | 3.53 | -13.9 | 1.19 | 4.39 | 0.66 | 17.86 | 141.64 | 0 |
| 2017 (4) | -3.65 | 0 | -1.96 | 0 | 6.66 | -28.31 | 0.25 | -70.93 | -5.61 | 0 | 1.19 | 138.0 | -0.09 | 0 | 1.01 | 48.62 | 6.42 | 26.13 | 4.1 | 1.99 | 1.14 | 21.28 | 0.56 | 600.0 | -62.93 | 0 |
| 2016 (3) | 6.33 | 226.29 | -12.97 | 0 | 9.29 | 0 | 0.86 | 244.0 | -6.64 | 0 | 0.5 | -10.71 | 0.13 | 0 | 0.68 | -18.55 | 5.09 | 68.54 | 4.02 | 466.2 | 0.94 | -15.32 | 0.08 | 166.67 | 125.60 | 19.77 |
| 2015 (2) | 1.94 | 373.17 | -0.53 | 0 | -0.75 | 0 | 0.25 | 0 | 1.41 | 0 | 0.56 | 7.69 | -0.02 | 0 | 0.83 | 5.42 | 3.02 | 38.53 | 0.71 | -55.62 | 1.11 | -18.98 | 0.03 | 0.0 | 104.86 | 667.3 |
| 2014 (1) | 0.41 | 0 | -1.32 | 0 | 0.67 | -89.07 | -0.33 | 0 | -0.91 | 0 | 0.52 | -90.11 | -0.01 | 0 | 0.79 | -91.35 | 2.18 | 419.05 | 1.6 | 1677.78 | 1.37 | -2.14 | 0.03 | 0 | 13.67 | 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) | 5.39 | 4046.15 | -59.5 | -0.61 | 12.86 | 16.44 | -3.76 | -81.64 | 46.21 | 0.62 | 195.24 | -6.06 | 4.78 | 938.6 | -62.0 | 0.02 | -93.1 | -97.92 | -0.07 | -135.0 | -200.0 | 0.08 | -92.63 | -97.97 | -3.73 | -5228.57 | -40.75 | -2.81 | -639.47 | 33.25 | 0.51 | 6.25 | -26.09 | 0.16 | 14.29 | 433.33 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.13 | 106.47 | 117.11 | -0.7 | -105.88 | -103.53 | -2.07 | -264.29 | 84.54 | 0.21 | 112.14 | 50.0 | -0.57 | 75.74 | -102.99 | 0.29 | 0 | 193.55 | 0.2 | 233.33 | 385.71 | 1.09 | 0 | 211.68 | -0.07 | -136.84 | 96.89 | -0.38 | -134.23 | -103.29 | 0.48 | -5.88 | -15.79 | 0.14 | 40.0 | 55.56 | 54.17 | 146.35 | 970.23 |
| 23Q2 (18) | -2.01 | -3450.0 | -357.69 | -0.34 | 52.78 | 67.92 | 1.26 | 130.88 | 57.5 | -1.73 | -414.55 | -810.53 | -2.35 | -256.06 | -739.29 | 0 | -100.0 | -100.0 | 0.06 | 200.0 | 0 | -0.00 | -100.0 | -100.0 | 0.19 | 107.36 | -85.04 | 1.11 | 148.05 | 24.72 | 0.51 | -10.53 | -13.56 | 0.1 | 42.86 | -9.09 | -116.86 | 0 | -338.22 |
| 23Q1 (17) | 0.06 | -99.55 | -94.17 | -0.72 | 1.37 | -46.94 | -4.08 | 41.63 | -610.0 | 0.55 | -16.67 | 200.0 | -0.66 | -105.25 | -222.22 | 0.49 | -48.96 | 44.12 | 0.02 | -71.43 | 0.0 | 2.49 | -37.34 | 113.91 | -2.58 | 2.64 | -2766.67 | -2.31 | 45.13 | -1115.79 | 0.57 | -17.39 | -1.72 | 0.07 | 133.33 | -36.36 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | 13.31 | 1851.32 | 892.26 | -0.73 | -103.69 | -32.73 | -6.99 | 47.8 | -331.46 | 0.66 | 371.43 | 43.48 | 12.58 | -33.96 | 664.13 | 0.96 | 409.68 | 104.26 | 0.07 | 200.0 | 800.0 | 3.97 | 506.58 | 194.12 | -2.65 | -17.78 | -13150.0 | -4.21 | -136.45 | -1654.17 | 0.69 | 21.05 | 27.78 | 0.03 | -66.67 | -75.0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (15) | -0.76 | -197.44 | 83.33 | 19.81 | 1968.87 | 3147.69 | -13.39 | -1773.75 | -391.09 | 0.14 | 173.68 | 124.56 | 19.05 | 6903.57 | 465.64 | -0.31 | -131.96 | -147.69 | -0.07 | 0 | 41.67 | -0.98 | -131.85 | -150.19 | -2.25 | -277.17 | -578.72 | 11.55 | 1197.75 | 1891.38 | 0.57 | -3.39 | 3.64 | 0.09 | -18.18 | 0.0 | -6.22 | -112.69 | 98.33 |
| 22Q2 (14) | 0.78 | -24.27 | 109.22 | -1.06 | -116.33 | -231.25 | 0.8 | 0.0 | -86.51 | -0.19 | 65.45 | 17.39 | -0.28 | -151.85 | 96.81 | 0.97 | 185.29 | 0 | 0 | -100.0 | 100.0 | 3.07 | 163.63 | 0 | 1.27 | 1511.11 | -2.31 | 0.89 | 568.42 | 39.06 | 0.59 | 1.72 | 15.69 | 0.11 | 0.0 | 10.0 | 49.06 | -76.19 | 107.25 |
| 22Q1 (13) | 1.03 | 161.31 | 83.93 | -0.49 | 10.91 | 12.5 | 0.8 | -73.51 | -45.58 | -0.55 | -219.57 | -83.33 | 0.54 | 124.22 | 0 | 0.34 | -27.66 | -20.93 | 0.02 | 300.0 | 200.0 | 1.16 | -13.84 | -28.21 | -0.09 | -350.0 | -125.0 | -0.19 | 20.83 | -733.33 | 0.58 | 7.41 | 11.54 | 0.11 | -8.33 | -8.33 | 206.00 | 151.5 | 146.46 |
| 21Q4 (12) | -1.68 | 63.16 | -290.7 | -0.55 | 15.38 | -600.0 | 3.02 | -34.35 | 210.22 | 0.46 | 180.7 | -45.24 | -2.23 | 57.2 | -596.88 | 0.47 | -27.69 | 1040.0 | -0.01 | 91.67 | -110.0 | 1.35 | -30.62 | 887.34 | -0.02 | -104.26 | -103.23 | -0.24 | -141.38 | -175.0 | 0.54 | -1.82 | 10.2 | 0.12 | 33.33 | 0.0 | -400.00 | -7.02 | -765.12 |
| 21Q3 (11) | -4.56 | 46.1 | -15.44 | -0.65 | -103.12 | 8.45 | 4.6 | -22.43 | 757.14 | -0.57 | -147.83 | -200.0 | -5.21 | 40.66 | -11.8 | 0.65 | 0 | -4.41 | -0.12 | 14.29 | -1300.0 | 1.95 | 0 | -1.35 | 0.47 | -63.85 | -83.39 | 0.58 | -9.38 | -64.85 | 0.55 | 7.84 | 17.02 | 0.09 | -10.0 | -18.18 | -373.77 | 44.77 | -111.01 |
| 21Q2 (10) | -8.46 | -1610.71 | -1867.44 | -0.32 | 42.86 | -14.29 | 5.93 | 303.4 | 312.54 | -0.23 | 23.33 | -153.49 | -8.78 | 0 | -1136.62 | 0 | -100.0 | -100.0 | -0.14 | -600.0 | -100.0 | -0.00 | -100.0 | -100.0 | 1.3 | 261.11 | -26.97 | 0.64 | 2033.33 | -39.62 | 0.51 | -1.92 | 8.51 | 0.1 | -16.67 | -9.09 | -676.80 | -909.74 | -2481.28 |
| 21Q1 (9) | 0.56 | 230.23 | -84.0 | -0.56 | -609.09 | -833.33 | 1.47 | 153.65 | -49.83 | -0.3 | -135.71 | 14.29 | 0 | 100.0 | -100.0 | 0.43 | 960.0 | 377.78 | -0.02 | -120.0 | -128.57 | 1.62 | 1044.96 | 300.49 | 0.36 | -41.94 | 157.14 | 0.03 | -90.62 | 50.0 | 0.52 | 6.12 | 6.12 | 0.12 | 0.0 | 9.09 | 83.58 | 280.77 | -85.19 |
| 20Q4 (8) | -0.43 | 89.11 | -109.53 | 0.11 | 115.49 | 109.65 | -2.74 | -291.43 | -376.77 | 0.84 | 542.11 | 90.91 | -0.32 | 93.13 | -109.5 | -0.05 | -107.35 | -105.38 | 0.1 | 900.0 | 166.67 | -0.17 | -108.69 | -104.94 | 0.62 | -78.09 | 55.0 | 0.32 | -80.61 | 455.56 | 0.49 | 4.26 | 2.08 | 0.12 | 9.09 | 20.0 | -46.24 | 73.9 | -105.02 |
| 20Q3 (7) | -3.95 | -818.6 | -128.32 | -0.71 | -153.57 | -3650.0 | -0.7 | 74.91 | -197.22 | -0.19 | -144.19 | 24.0 | -4.66 | -556.34 | -172.51 | 0.68 | 195.65 | 151.85 | 0.01 | 114.29 | -92.31 | 1.97 | 144.93 | 156.31 | 2.83 | 58.99 | 82.58 | 1.65 | 55.66 | 70.1 | 0.47 | 0.0 | -11.32 | 0.11 | 0.0 | -15.38 | -177.13 | -575.57 | -66.89 |
| 20Q2 (6) | -0.43 | -112.29 | 84.42 | -0.28 | -366.67 | 79.1 | -2.79 | -195.22 | -63.16 | 0.43 | 222.86 | 95.45 | -0.71 | -120.64 | 82.68 | 0.23 | 155.56 | -82.03 | -0.07 | -200.0 | -600.0 | 0.81 | 99.05 | -81.29 | 1.78 | 1171.43 | 52.14 | 1.06 | 5200.0 | 34.18 | 0.47 | -4.08 | -7.84 | 0.11 | 0.0 | -21.43 | -26.22 | -104.64 | 86.32 |
| 20Q1 (5) | 3.5 | -22.39 | -39.55 | -0.06 | 94.74 | 86.96 | 2.93 | 195.96 | 4983.33 | -0.35 | -179.55 | 14.63 | 3.44 | 2.08 | -35.46 | 0.09 | -90.32 | -76.92 | 0.07 | 146.67 | 800.0 | 0.40 | -88.33 | -74.93 | 0.14 | -65.0 | -62.16 | 0.02 | 122.22 | -66.67 | 0.49 | 2.08 | -3.92 | 0.11 | 10.0 | -21.43 | 564.52 | -38.67 | -30.78 |
| 19Q4 (4) | 4.51 | 360.69 | 0.0 | -1.14 | -5800.0 | 0.0 | 0.99 | 37.5 | 0.0 | 0.44 | 276.0 | 0.0 | 3.37 | 297.08 | 0.0 | 0.93 | 244.44 | 0.0 | -0.15 | -215.38 | 0.0 | 3.47 | 350.61 | 0.0 | 0.4 | -74.19 | 0.0 | -0.09 | -109.28 | 0.0 | 0.48 | -9.43 | 0.0 | 0.1 | -23.08 | 0.0 | 920.41 | 967.21 | 0.0 |
| 19Q3 (3) | -1.73 | 37.32 | 0.0 | 0.02 | 101.49 | 0.0 | 0.72 | 142.11 | 0.0 | -0.25 | -213.64 | 0.0 | -1.71 | 58.29 | 0.0 | 0.27 | -78.91 | 0.0 | 0.13 | 1400.0 | 0.0 | 0.77 | -82.12 | 0.0 | 1.55 | 32.48 | 0.0 | 0.97 | 22.78 | 0.0 | 0.53 | 3.92 | 0.0 | 0.13 | -7.14 | 0.0 | -106.13 | 44.63 | 0.0 |
| 19Q2 (2) | -2.76 | -147.67 | 0.0 | -1.34 | -191.3 | 0.0 | -1.71 | -2750.0 | 0.0 | 0.22 | 153.66 | 0.0 | -4.1 | -176.92 | 0.0 | 1.28 | 228.21 | 0.0 | -0.01 | 0.0 | 0.0 | 4.31 | 166.69 | 0.0 | 1.17 | 216.22 | 0.0 | 0.79 | 1216.67 | 0.0 | 0.51 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -191.67 | -123.5 | 0.0 |
| 19Q1 (1) | 5.79 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | 5.33 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.61 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 815.49 | 0.0 | 0.0 |
