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) | 13.71 | 692.49 | -15.27 | 0 | 5.16 | -51.5 | 0.68 | -19.05 | -1.56 | 0 | 11.96 | -8.07 | 0 | 0 | 14.48 | 0.21 | 4.73 | 90.73 | 5.27 | 177.37 | 8.89 | 50.42 | 0.03 | 50.0 | 96.62 | 337.29 |
| 2022 (9) | 1.73 | -65.47 | -14.51 | 0 | 10.64 | 309.23 | 0.84 | 0 | -12.78 | 0 | 13.01 | 40.19 | 0 | 0 | 14.45 | -4.15 | 2.48 | 335.09 | 1.9 | 313.04 | 5.91 | 13.0 | 0.02 | 100.0 | 22.09 | -74.86 |
| 2021 (8) | 5.01 | 0 | -13.31 | 0 | 2.6 | -83.76 | -0.93 | 0 | -8.3 | 0 | 9.28 | 115.81 | 0 | 0 | 15.07 | 62.08 | 0.57 | 0 | 0.46 | 0 | 5.23 | -9.67 | 0.01 | -50.0 | 87.89 | 0 |
| 2020 (7) | -1.43 | 0 | -2.59 | 0 | 16.01 | 926.28 | -1.18 | 0 | -4.02 | 0 | 4.3 | 91.11 | 0 | 0 | 9.30 | 83.55 | -2.95 | 0 | -2.86 | 0 | 5.79 | -18.57 | 0.02 | -50.0 | -48.47 | 0 |
| 2019 (6) | 4.27 | 0 | -3.33 | 0 | 1.56 | 500.0 | -0.24 | 0 | 0.94 | 0 | 2.25 | -78.51 | 0 | 0 | 5.07 | -81.46 | -0.96 | 0 | -2.01 | 0 | 7.11 | -7.42 | 0.04 | -33.33 | 83.07 | 0 |
| 2018 (5) | -1.11 | 0 | -7.47 | 0 | 0.26 | -98.62 | 0.83 | 40.68 | -8.58 | 0 | 10.47 | -46.0 | -0.76 | 0 | 27.33 | -6.47 | -12.38 | 0 | -11.57 | 0 | 7.68 | 9.09 | 0.06 | -14.29 | 0.00 | 0 |
| 2017 (4) | 0.3 | -93.41 | -19.65 | 0 | 18.9 | 2.05 | 0.59 | 0 | -19.35 | 0 | 19.39 | -1.87 | -0.14 | 0 | 29.22 | 14.67 | -8.23 | 0 | -9.51 | 0 | 7.04 | 19.73 | 0.07 | 16.67 | 0.00 | 0 |
| 2016 (3) | 4.55 | -39.74 | -19.93 | 0 | 18.52 | 585.93 | -0.35 | 0 | -15.38 | 0 | 19.76 | 431.18 | 0.05 | 0 | 25.48 | 388.72 | 1.25 | -37.81 | 0.13 | -92.44 | 5.88 | 12.43 | 0.06 | 20.0 | 74.96 | -30.5 |
| 2015 (2) | 7.55 | 19.09 | -5.09 | 0 | 2.7 | 0 | 0.02 | 0 | 2.46 | 75.71 | 3.72 | -20.85 | -1.09 | 0 | 5.21 | -30.46 | 2.01 | -11.84 | 1.72 | 0.58 | 5.23 | 10.81 | 0.05 | 0.0 | 107.86 | 10.24 |
| 2014 (1) | 6.34 | -26.19 | -4.94 | 0 | -2.31 | 0 | -0.09 | 0 | 1.4 | -71.43 | 4.7 | 9.3 | -0.17 | 0 | 7.50 | -14.5 | 2.28 | -13.64 | 1.71 | -36.19 | 4.72 | 6.31 | 0.05 | 0.0 | 97.84 | -18.33 |
| 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) | 1.36 | 115.87 | -87.0 | -2.63 | -27.05 | 31.51 | 0.59 | -89.67 | 108.33 | 0.51 | 5000.0 | -50.96 | -1.27 | 11.81 | -119.18 | 2.88 | 46.19 | 5.88 | 0 | 0 | 0 | 15.53 | 46.43 | 61.82 | 1.31 | 16.96 | -0.76 | 0.95 | -15.93 | -23.39 | 1.92 | 12.28 | 6.67 | 0.01 | 0.0 | 0.0 | 47.22 | 113.62 | -86.23 |
| 23Q3 (19) | 0.63 | -87.12 | 107.39 | -2.07 | 73.8 | 31.68 | 5.71 | 200.53 | -55.8 | 0.01 | -99.53 | -99.53 | -1.44 | 52.16 | 87.54 | 1.97 | -40.3 | -29.64 | 0 | 0 | 0 | 10.60 | -23.88 | -13.93 | 1.12 | -6.67 | 261.29 | 1.13 | -20.98 | 391.3 | 1.71 | -49.26 | 25.74 | 0.01 | 0.0 | 0.0 | 22.11 | -78.26 | 104.15 |
| 23Q2 (18) | 4.89 | -28.4 | 389.35 | -7.9 | -195.88 | -198.11 | 1.9 | 162.5 | -58.33 | 2.13 | 207.58 | 455.0 | -3.01 | -172.36 | 30.65 | 3.3 | -13.39 | 33.06 | 0 | 0 | 0 | 13.93 | -20.33 | 6.22 | 1.2 | 9.09 | 471.43 | 1.43 | -18.75 | 921.43 | 3.37 | 78.31 | 145.99 | 0.01 | 0.0 | 0 | 101.66 | -45.52 | 190.84 |
| 23Q1 (17) | 6.83 | -34.7 | 358.39 | -2.67 | 30.47 | 46.49 | -3.04 | 57.06 | -1366.67 | -1.98 | -290.38 | -13.79 | 4.16 | -37.16 | 218.86 | 3.81 | 40.07 | -23.95 | 0 | 0 | 0 | 17.49 | 82.24 | -29.99 | 1.1 | -16.67 | 71.88 | 1.76 | 41.94 | 506.9 | 1.89 | 5.0 | 36.96 | 0.01 | 0.0 | 0 | 186.61 | -45.59 | 109.16 |
| 22Q4 (16) | 10.46 | 222.63 | 170.28 | -3.84 | -26.73 | 38.16 | -7.08 | -154.8 | -267.38 | 1.04 | -51.17 | 316.0 | 6.62 | 157.27 | 382.91 | 2.72 | -2.86 | -18.56 | 0 | 0 | 0 | 9.59 | -22.11 | -35.51 | 1.32 | 325.81 | -50.38 | 1.24 | 439.13 | -49.39 | 1.8 | 32.35 | 33.33 | 0.01 | 0.0 | 0 | 342.95 | 164.33 | 236.75 |
| 22Q3 (15) | -8.53 | -404.73 | -353.87 | -3.03 | -14.34 | -45.67 | 12.92 | 183.33 | 1263.96 | 2.13 | 455.0 | 29.88 | -11.56 | -166.36 | -1003.12 | 2.8 | 12.9 | 61.85 | 0 | 0 | 0 | 12.32 | -6.07 | 0.11 | 0.31 | 47.62 | 129.52 | 0.23 | 64.29 | 121.7 | 1.36 | -0.73 | 5.43 | 0.01 | 0 | 0 | -533.12 | -376.34 | -136.49 |
| 22Q2 (14) | -1.69 | -213.42 | -281.72 | -2.65 | 46.89 | -35.2 | 4.56 | 1800.0 | 100.88 | -0.6 | 65.52 | 76.92 | -4.34 | -24.0 | -321.36 | 2.48 | -50.5 | 31.91 | 0 | 0 | 0 | 13.11 | -47.49 | -4.5 | 0.21 | -67.19 | 122.11 | 0.14 | -51.72 | 114.89 | 1.37 | -0.72 | 6.2 | 0 | 0 | 0 | -111.92 | -225.44 | -142.12 |
| 22Q1 (13) | 1.49 | -61.5 | 147.3 | -4.99 | 19.65 | -62.54 | 0.24 | -94.33 | 108.6 | -1.74 | -796.0 | -728.57 | -3.5 | -49.57 | 43.73 | 5.01 | 50.0 | 115.95 | 0 | 0 | 0 | 24.98 | 67.87 | 22.4 | 0.64 | -75.94 | 811.11 | 0.29 | -88.16 | 1350.0 | 1.38 | 2.22 | 6.15 | 0 | 0 | 0 | 89.22 | -12.39 | 137.39 |
| 21Q4 (12) | 3.87 | 15.18 | 193.03 | -6.21 | -198.56 | -178.48 | 4.23 | 481.08 | -77.82 | 0.25 | -84.76 | 189.29 | -2.34 | -282.81 | 63.38 | 3.34 | 93.06 | 18.02 | 0 | 0 | 0 | 14.88 | 20.91 | -45.12 | 2.66 | 353.33 | 583.64 | 2.45 | 331.13 | 2141.67 | 1.35 | 4.65 | 1.5 | 0 | 0 | 0 | 101.84 | -93.03 | 129.62 |
| 21Q3 (11) | 3.36 | 261.29 | 6820.0 | -2.08 | -6.12 | -194.98 | -1.11 | -148.9 | 50.45 | 1.64 | 163.08 | 300.0 | 1.28 | 224.27 | -40.19 | 1.73 | -7.98 | 78.35 | 0 | 0 | 0 | 12.30 | -10.4 | 71.25 | -1.05 | -10.53 | -180.77 | -1.06 | -12.77 | -180.92 | 1.29 | 0.0 | -3.73 | 0 | 0 | 0 | 1460.87 | 449.79 | 77526.09 |
| 21Q2 (10) | 0.93 | 129.52 | -34.97 | -1.96 | 36.16 | -267.52 | 2.27 | 181.36 | 228.25 | -2.6 | -1138.1 | -1138.1 | -1.03 | 83.44 | -139.62 | 1.88 | -18.97 | 1780.0 | 0 | 0 | 100.0 | 13.73 | -32.7 | 1582.25 | -0.95 | -955.56 | -243.94 | -0.94 | -4800.0 | -264.91 | 1.29 | -0.77 | -5.84 | 0 | 0 | 0 | 265.71 | 211.35 | 260.48 |
| 21Q1 (9) | -3.15 | 24.28 | -335.07 | -3.07 | -37.67 | 17.47 | -2.79 | -114.63 | -390.62 | -0.21 | 25.0 | -275.0 | -6.22 | 2.66 | -161.34 | 2.32 | -18.02 | 480.0 | 0 | 0 | 0 | 20.40 | -24.73 | 412.66 | -0.09 | 83.64 | 97.94 | 0.02 | 116.67 | 100.43 | 1.3 | -2.26 | -26.14 | 0 | 0 | -100.0 | -238.64 | 30.59 | 0 |
| 20Q4 (8) | -4.16 | -8220.0 | -1790.91 | -2.23 | -201.83 | -193.31 | 19.07 | 951.34 | 986.98 | -0.28 | 65.85 | 6.67 | -6.39 | -398.6 | -394.47 | 2.83 | 191.75 | 363.93 | 0 | 0 | 0 | 27.11 | 277.27 | 347.49 | -0.55 | -142.31 | 42.11 | -0.12 | -109.16 | 89.92 | 1.33 | -0.75 | -25.28 | 0 | 0 | -100.0 | -343.80 | -18121.49 | -837.64 |
| 20Q3 (7) | -0.05 | -103.5 | 98.58 | 2.19 | 87.18 | -37.43 | -2.24 | -26.55 | -181.75 | -0.82 | -290.48 | -510.0 | 2.14 | -17.69 | 10800.0 | 0.97 | 870.0 | 70.18 | 0 | 100.0 | 0 | 7.19 | 780.19 | 50.76 | 1.3 | 96.97 | 451.35 | 1.31 | 129.82 | 255.95 | 1.34 | -2.19 | -24.72 | 0 | 0 | -100.0 | -1.89 | -102.56 | 99.49 |
| 20Q2 (6) | 1.43 | 6.72 | -77.73 | 1.17 | 131.45 | 113.78 | -1.77 | -284.38 | -385.48 | -0.21 | -275.0 | 16.0 | 2.6 | 209.24 | 225.6 | 0.1 | -75.0 | -58.33 | -2.15 | 0 | -1691.67 | 0.82 | -79.49 | -65.27 | 0.66 | 115.1 | 335.71 | 0.57 | 112.34 | 328.0 | 1.37 | -22.16 | -23.03 | 0 | -100.0 | -100.0 | 73.71 | 0 | -82.32 |
| 20Q1 (5) | 1.34 | 709.09 | -16.25 | -3.72 | -255.65 | -416.67 | 0.96 | 144.65 | 182.35 | 0.12 | 140.0 | 20.0 | -2.38 | -209.68 | -370.45 | 0.4 | -34.43 | -52.38 | 0 | 0 | -100.0 | 3.98 | -34.3 | -42.38 | -4.37 | -360.0 | -782.81 | -4.62 | -288.24 | -1750.0 | 1.76 | -1.12 | -1.12 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 19Q4 (4) | -0.22 | 93.75 | 0.0 | 2.39 | -31.71 | 0.0 | -2.15 | -178.47 | 0.0 | -0.3 | -250.0 | 0.0 | 2.17 | 10950.0 | 0.0 | 0.61 | 7.02 | 0.0 | 0 | 0 | 0.0 | 6.06 | 27.1 | 0.0 | -0.95 | -156.76 | 0.0 | -1.19 | -41.67 | 0.0 | 1.78 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -36.67 | 90.1 | 0.0 |
| 19Q3 (3) | -3.52 | -154.83 | 0.0 | 3.5 | 141.22 | 0.0 | 2.74 | 341.94 | 0.0 | 0.2 | 180.0 | 0.0 | -0.02 | 99.03 | 0.0 | 0.57 | 137.5 | 0.0 | 0 | 100.0 | 0.0 | 4.77 | 102.75 | 0.0 | -0.37 | -32.14 | 0.0 | -0.84 | -236.0 | 0.0 | 1.78 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -370.53 | -188.88 | 0.0 |
| 19Q2 (2) | 6.42 | 301.25 | 0.0 | -8.49 | -1079.17 | 0.0 | 0.62 | 82.35 | 0.0 | -0.25 | -350.0 | 0.0 | -2.07 | -335.23 | 0.0 | 0.24 | -71.43 | 0.0 | -0.12 | -200.0 | 0.0 | 2.35 | -65.97 | 0.0 | -0.28 | -143.75 | 0.0 | -0.25 | -189.29 | 0.0 | 1.78 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 416.88 | 439.34 | 0.0 |
| 19Q1 (1) | 1.6 | 0.0 | 0.0 | -0.72 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 6.91 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 77.29 | 0.0 | 0.0 |
