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) | 4.68 | 2.86 | -7.47 | 0 | -4.25 | 0 | -0.16 | 0 | -2.79 | 0 | 10.76 | 245.98 | 0 | 0 | 26.46 | 356.09 | 3.23 | -4.15 | 2.18 | -18.66 | 2.74 | -0.72 | 0.01 | -50.0 | 94.93 | 13.91 |
| 2022 (9) | 4.55 | -70.72 | -1.37 | 0 | 2.12 | 0 | 2.79 | 654.05 | 3.18 | -12.15 | 3.11 | 28.51 | 0 | 0 | 5.80 | 40.81 | 3.37 | 100.6 | 2.68 | 150.47 | 2.76 | -7.69 | 0.02 | 0.0 | 83.33 | -78.12 |
| 2021 (8) | 15.54 | 0 | -11.92 | 0 | -1.23 | 0 | 0.37 | 0 | 3.62 | 0 | 2.42 | -24.14 | -0.02 | 0 | 4.12 | -52.49 | 1.68 | 0 | 1.07 | -2.73 | 2.99 | -0.66 | 0.02 | -66.67 | 380.88 | 0 |
| 2020 (7) | -7.08 | 0 | 3.26 | -73.04 | -9.58 | 0 | -0.38 | 0 | -3.82 | 0 | 3.19 | -49.68 | 0 | 0 | 8.67 | -27.54 | -0.1 | 0 | 1.1 | 0 | 3.01 | -38.95 | 0.06 | -50.0 | -169.78 | 0 |
| 2019 (6) | -7.01 | 0 | 12.09 | 899.17 | -25.51 | 0 | 0.37 | -44.78 | 5.08 | -73.88 | 6.34 | -30.02 | -0.24 | 0 | 11.97 | 87.42 | -10.44 | 0 | -13.18 | 0 | 4.93 | -69.13 | 0.12 | -79.66 | 0.00 | 0 |
| 2018 (5) | 18.24 | 5264.71 | 1.21 | 0 | -51.69 | 0 | 0.67 | 0 | 19.45 | 0 | 9.06 | -10.65 | 0 | 0 | 6.39 | 46.04 | -40.56 | 0 | -67.95 | 0 | 15.97 | -23.84 | 0.59 | -13.24 | 0.00 | 0 |
| 2017 (4) | 0.34 | -99.17 | -12.95 | 0 | 10.74 | 0 | -2.23 | 0 | -12.61 | 0 | 10.14 | -17.89 | 0 | 0 | 4.37 | 2.55 | -23.64 | 0 | -30.31 | 0 | 20.97 | -10.12 | 0.68 | 3.03 | 0.00 | 0 |
| 2016 (3) | 40.98 | 128.68 | -13.79 | 0 | -5.88 | 0 | 0.27 | -93.86 | 27.19 | 33.94 | 12.35 | 24.12 | 0 | 0 | 4.26 | 6.08 | -3.74 | 0 | -9.06 | 0 | 23.33 | 19.09 | 0.66 | 53.49 | 274.48 | 108.92 |
| 2015 (2) | 17.92 | 0 | 2.38 | 0 | -23.73 | 0 | 4.4 | 3566.67 | 20.3 | 0 | 9.95 | -23.4 | 0 | 0 | 4.02 | -38.18 | 1.37 | 0 | -6.38 | 0 | 19.59 | 42.99 | 0.43 | 186.67 | 131.38 | 0 |
| 2014 (1) | -5.5 | 0 | -8.84 | 0 | -8.33 | 0 | 0.12 | -90.08 | -14.34 | 0 | 12.99 | 899.23 | 0 | 0 | 6.50 | 967.8 | -9.18 | 0 | -10.56 | 0 | 13.7 | -24.85 | 0.15 | 66.67 | -167.17 | 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) | 1.73 | 163.84 | -19.16 | -0.31 | 80.13 | -155.36 | 1.22 | 162.24 | 69.44 | -0.3 | -1100.0 | -30.43 | 1.42 | 133.26 | -47.41 | 2.61 | 63.12 | 190.0 | 0 | 0 | 0 | 28.06 | 67.51 | 433.23 | 0.79 | 12.86 | -56.83 | -0.37 | -148.68 | -150.0 | 0.71 | 7.58 | -11.25 | 0 | 0 | 0 | 508.82 | 366.62 | 266.16 |
| 23Q3 (19) | -2.71 | -197.48 | -174.45 | -1.56 | 65.49 | -454.55 | -1.96 | -300.0 | -300.0 | 0.03 | 150.0 | -99.01 | -4.27 | -145.4 | -204.66 | 1.6 | -72.27 | 158.06 | 0 | 0 | 0 | 16.75 | -75.99 | 275.07 | 0.7 | 366.67 | -15.66 | 0.76 | 230.43 | -19.15 | 0.66 | -1.49 | 0.0 | 0 | 0 | -100.0 | -190.85 | -161.78 | -184.41 |
| 23Q2 (18) | 2.78 | -3.47 | 178.0 | -4.52 | -318.52 | -148.35 | -0.49 | 83.77 | -185.96 | -0.06 | -135.29 | -120.0 | -1.74 | -196.67 | -112.2 | 5.77 | 639.74 | 555.68 | 0 | 0 | 0 | 69.77 | 1112.03 | 822.08 | 0.15 | -90.57 | -64.29 | 0.23 | -85.26 | -60.34 | 0.67 | -2.9 | 4.69 | 0 | 0 | -100.0 | 308.89 | 141.32 | 279.93 |
| 23Q1 (17) | 2.88 | 34.58 | 229.15 | -1.08 | -292.86 | -96.36 | -3.02 | -519.44 | -1913.33 | 0.17 | 173.91 | 156.67 | 1.8 | -33.33 | 164.75 | 0.78 | -13.33 | 9.86 | 0 | 0 | 0 | 5.76 | 9.37 | -10.9 | 1.59 | -13.11 | 430.0 | 1.56 | 110.81 | 271.43 | 0.69 | -13.75 | 4.55 | 0 | 0 | -100.0 | 128.00 | -7.89 | 162.57 |
| 22Q4 (16) | 2.14 | -41.21 | -15.08 | 0.56 | 27.27 | 722.22 | 0.72 | -26.53 | 653.85 | -0.23 | -107.59 | -35.29 | 2.7 | -33.82 | 11.11 | 0.9 | 45.16 | 8.43 | 0 | 0 | 100.0 | 5.26 | 17.83 | -0.89 | 1.83 | 120.48 | 147.3 | 0.74 | -21.28 | 3600.0 | 0.8 | 21.21 | 8.11 | 0 | -100.0 | -100.0 | 138.96 | -38.54 | -57.54 |
| 22Q3 (15) | 3.64 | 264.0 | -38.2 | 0.44 | 124.18 | 108.87 | 0.98 | 71.93 | 218.07 | 3.03 | 910.0 | 352.24 | 4.08 | 597.56 | 338.71 | 0.62 | -29.55 | 24.0 | 0 | 0 | 0 | 4.47 | -40.97 | 40.53 | 0.83 | 97.62 | 2.47 | 0.94 | 62.07 | 5.62 | 0.66 | 3.12 | -12.0 | 0.01 | 0.0 | 0.0 | 226.09 | 178.09 | -36.66 |
| 22Q2 (14) | 1.0 | 144.84 | -83.19 | -1.82 | -230.91 | 66.85 | 0.57 | 480.0 | 456.25 | 0.3 | 200.0 | 650.0 | -0.82 | 70.5 | -278.26 | 0.88 | 23.94 | 25.71 | 0 | 0 | 0 | 7.57 | 17.12 | 75.98 | 0.42 | 40.0 | 23.53 | 0.58 | 38.1 | 45.0 | 0.64 | -3.03 | -15.79 | 0.01 | 0.0 | 0.0 | 81.30 | 139.74 | -84.01 |
| 22Q1 (13) | -2.23 | -188.49 | -288.98 | -0.55 | -511.11 | 60.43 | -0.15 | -15.38 | -36.36 | -0.3 | -76.47 | -66.67 | -2.78 | -214.4 | -1223.81 | 0.71 | -14.46 | 77.5 | 0 | 100.0 | 0 | 6.46 | 21.66 | 79.12 | 0.3 | -59.46 | 242.86 | 0.42 | 2000.0 | 275.0 | 0.66 | -10.81 | -12.0 | 0.01 | 0.0 | 0.0 | -204.59 | -162.51 | -190.16 |
| 21Q4 (12) | 2.52 | -57.22 | 500.0 | -0.09 | 98.19 | 89.77 | -0.13 | 84.34 | 95.15 | -0.17 | -125.37 | -194.44 | 2.43 | 161.29 | 260.93 | 0.83 | 66.0 | 6.41 | -0.01 | 0 | 0 | 5.31 | 67.06 | -40.63 | 0.74 | -8.64 | 210.45 | 0.02 | -97.75 | 102.5 | 0.74 | -1.33 | -1.33 | 0.01 | 0.0 | 0.0 | 327.27 | -8.32 | 0 |
| 21Q3 (11) | 5.89 | -1.01 | 440.46 | -4.96 | 9.65 | -323.42 | -0.83 | -418.75 | 83.47 | 0.67 | 1575.0 | 291.43 | 0.93 | 102.17 | 89.8 | 0.5 | -28.57 | -3.85 | 0 | 0 | 0 | 3.18 | -26.07 | -36.43 | 0.81 | 138.24 | -10.99 | 0.89 | 122.5 | -13.59 | 0.75 | -1.32 | 1.35 | 0.01 | 0.0 | 0.0 | 356.97 | -29.81 | 467.29 |
| 21Q2 (10) | 5.95 | 404.24 | 1339.58 | -5.49 | -294.96 | -2096.0 | -0.16 | -45.45 | -116.0 | 0.04 | 122.22 | 136.36 | 0.46 | 319.05 | 163.01 | 0.7 | 75.0 | -33.96 | 0 | 0 | 0 | 4.30 | 19.21 | -58.58 | 0.34 | 261.9 | -50.72 | 0.4 | 266.67 | -77.78 | 0.76 | 1.33 | 1.33 | 0.01 | 0.0 | -50.0 | 508.55 | 124.11 | 2822.85 |
| 21Q1 (9) | 1.18 | 287.3 | 127.83 | -1.39 | -57.95 | -164.06 | -0.11 | 95.9 | 96.19 | -0.18 | -200.0 | -63.64 | -0.21 | 86.09 | 89.86 | 0.4 | -48.72 | -52.38 | 0 | 0 | 0 | 3.61 | -59.68 | -67.97 | -0.21 | 68.66 | 79.41 | -0.24 | 70.0 | 74.47 | 0.75 | 0.0 | -2.6 | 0.01 | 0.0 | -66.67 | 226.92 | 0 | 0 |
| 20Q4 (8) | -0.63 | 63.58 | -1150.0 | -0.88 | -139.64 | -122.28 | -2.68 | 46.61 | -219.05 | 0.18 | 151.43 | -25.0 | -1.51 | -408.16 | -137.66 | 0.78 | 50.0 | -58.29 | 0 | 0 | 100.0 | 8.94 | 78.9 | -49.39 | -0.67 | -173.63 | 74.62 | -0.8 | -177.67 | 89.1 | 0.75 | 1.35 | -31.19 | 0.01 | 0.0 | -50.0 | 0.00 | 100.0 | 0 |
| 20Q3 (7) | -1.73 | -260.42 | -253.06 | 2.22 | 988.0 | -77.53 | -5.02 | -602.0 | 64.45 | -0.35 | -218.18 | -158.33 | 0.49 | 167.12 | -94.78 | 0.52 | -50.94 | -69.41 | 0 | 0 | 100.0 | 5.00 | -51.84 | -57.94 | 0.91 | 31.88 | 144.17 | 1.03 | -42.78 | 2475.0 | 0.74 | -1.33 | -37.82 | 0.01 | -50.0 | -66.67 | -97.19 | -420.38 | -149.92 |
| 20Q2 (6) | -0.48 | 88.68 | 94.22 | -0.25 | -111.52 | -109.33 | 1.0 | 134.6 | 153.48 | -0.11 | 0.0 | 77.55 | -0.73 | 64.73 | 87.01 | 1.06 | 26.19 | 8.16 | 0 | 0 | -100.0 | 10.38 | -7.8 | 67.17 | 0.69 | 167.65 | 136.9 | 1.8 | 291.49 | 186.12 | 0.75 | -2.6 | -41.41 | 0.02 | -33.33 | -33.33 | -18.68 | 0 | 0 |
| 20Q1 (5) | -4.24 | -7166.67 | -347.95 | 2.17 | -45.06 | 149.21 | -2.89 | -244.05 | 66.71 | -0.11 | -145.83 | -650.0 | -2.07 | -151.62 | 23.33 | 0.84 | -55.08 | -52.81 | 0 | 100.0 | 100.0 | 11.26 | -36.29 | -22.13 | -1.02 | 61.36 | 73.58 | -0.94 | 87.19 | 75.2 | 0.77 | -29.36 | -43.8 | 0.03 | 50.0 | -25.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 0.06 | 112.24 | 0.0 | 3.95 | -60.02 | 0.0 | -0.84 | 94.05 | 0.0 | 0.24 | -60.0 | 0.0 | 4.01 | -57.29 | 0.0 | 1.87 | 10.0 | 0.0 | -0.23 | -2200.0 | 0.0 | 17.67 | 48.68 | 0.0 | -2.64 | -28.16 | 0.0 | -7.34 | -18450.0 | 0.0 | 1.09 | -8.4 | 0.0 | 0.02 | -33.33 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (3) | -0.49 | 94.1 | 0.0 | 9.88 | 268.66 | 0.0 | -14.12 | -655.08 | 0.0 | 0.6 | 222.45 | 0.0 | 9.39 | 267.08 | 0.0 | 1.7 | 73.47 | 0.0 | -0.01 | -100.23 | 0.0 | 11.89 | 91.42 | 0.0 | -2.06 | -10.16 | 0.0 | 0.04 | 101.91 | 0.0 | 1.19 | -7.03 | 0.0 | 0.03 | 0.0 | 0.0 | -38.89 | 0 | 0.0 |
| 19Q2 (2) | -8.3 | -585.38 | 0.0 | 2.68 | 160.77 | 0.0 | -1.87 | 78.46 | 0.0 | -0.49 | -2550.0 | 0.0 | -5.62 | -108.15 | 0.0 | 0.98 | -44.94 | 0.0 | 4.44 | 200.0 | 0.0 | 6.21 | -57.05 | 0.0 | -1.87 | 51.55 | 0.0 | -2.09 | 44.85 | 0.0 | 1.28 | -6.57 | 0.0 | 0.03 | -25.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | 1.71 | 0.0 | 0.0 | -4.41 | 0.0 | 0.0 | -8.68 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -2.7 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | -4.44 | 0.0 | 0.0 | 14.46 | 0.0 | 0.0 | -3.86 | 0.0 | 0.0 | -3.79 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
