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) | 7.43 | -49.32 | 0.56 | 0 | -6.01 | 0 | -0.15 | 0 | 7.99 | -26.76 | 0.83 | -2.35 | 0 | 0 | 1.75 | 15.63 | 4.83 | -8.7 | 4.32 | -7.3 | 1.8 | -7.22 | 0.03 | 0.0 | 120.81 | -45.36 |
| 2022 (9) | 14.66 | 1111.57 | -3.75 | 0 | -9.45 | 0 | 0.17 | 0 | 10.91 | 0 | 0.85 | -46.2 | -0.01 | 0 | 1.51 | -26.52 | 5.29 | -50.84 | 4.66 | -43.72 | 1.94 | 9.6 | 0.03 | 200.0 | 221.12 | 1738.37 |
| 2021 (8) | 1.21 | -84.18 | -3.35 | 0 | 1.04 | 0 | -0.35 | 0 | -2.14 | 0 | 1.58 | -4.82 | 0.01 | 0.0 | 2.06 | -40.04 | 10.76 | 102.26 | 8.28 | 121.98 | 1.77 | 8.59 | 0.01 | 0.0 | 12.03 | -91.56 |
| 2020 (7) | 7.65 | 14.18 | -3.04 | 0 | -2.85 | 0 | 0.48 | -12.73 | 4.61 | -38.62 | 1.66 | 176.67 | 0.01 | -75.0 | 3.44 | 212.35 | 5.32 | -14.47 | 3.73 | -20.97 | 1.63 | 6.54 | 0.01 | -50.0 | 142.46 | 33.32 |
| 2019 (6) | 6.7 | 8.06 | 0.81 | -1.22 | -5.64 | 0 | 0.55 | 0 | 7.51 | 6.98 | 0.6 | 0.0 | 0.04 | 0 | 1.10 | -0.72 | 6.22 | 27.72 | 4.72 | 16.54 | 1.53 | 7.75 | 0.02 | 0.0 | 106.86 | -5.38 |
| 2018 (5) | 6.2 | 93.75 | 0.82 | 0 | -6.58 | 0 | -1.36 | 0 | 7.02 | 568.57 | 0.6 | -41.75 | -0.02 | 0 | 1.11 | -46.61 | 4.87 | -5.25 | 4.05 | 35.91 | 1.42 | -17.44 | 0.02 | 0.0 | 112.93 | 66.58 |
| 2017 (4) | 3.2 | 0 | -2.15 | 0 | -0.38 | 0 | 1.48 | 722.22 | 1.05 | 0 | 1.03 | -33.55 | -0.03 | 0 | 2.08 | -39.12 | 5.14 | 8.44 | 2.98 | -28.88 | 1.72 | -0.58 | 0.02 | 0.0 | 67.80 | 0 |
| 2016 (3) | -0.03 | 0 | -2.71 | 0 | 3.83 | 0 | 0.18 | 0 | -2.74 | 0 | 1.55 | 13.14 | 0.04 | 0 | 3.41 | 12.42 | 4.74 | 558.33 | 4.19 | 0 | 1.73 | 12.34 | 0.02 | -71.43 | -0.51 | 0 |
| 2015 (2) | 0.39 | -90.93 | -1.09 | 0 | -0.26 | 0 | -0.28 | 0 | -0.7 | 0 | 1.37 | -57.85 | -0.01 | 0 | 3.03 | -57.54 | 0.72 | -22.58 | -0.49 | 0 | 1.54 | 7.69 | 0.07 | 250.0 | 34.82 | -91.42 |
| 2014 (1) | 4.3 | 0 | -3.42 | 0 | -0.41 | 0 | -0.57 | 0 | 0.88 | 0 | 3.25 | 0 | 0.07 | 0 | 7.14 | 0 | 0.93 | 0 | -0.39 | 0 | 1.43 | 0 | 0.02 | 0 | 405.66 | 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) | 2.14 | -14.74 | -60.22 | 0.68 | 623.08 | 120.3 | -0.17 | 96.06 | 67.31 | 0.05 | -68.75 | -88.37 | 2.82 | 18.49 | 38.92 | 0.17 | -39.29 | 13.33 | 0 | 0 | 100.0 | 1.55 | -31.89 | 26.32 | 1.16 | -27.95 | -13.43 | 0.91 | -22.88 | -3.19 | 0.46 | 2.22 | -2.13 | 0.01 | 0.0 | 0.0 | 155.07 | 1.32 | -59.07 |
| 23Q3 (19) | 2.51 | 70.75 | -57.09 | -0.13 | -114.13 | 67.5 | -4.31 | -762.0 | 43.88 | 0.16 | 144.44 | 300.0 | 2.38 | -0.42 | -56.33 | 0.28 | 27.27 | 64.71 | 0 | 0 | 0 | 2.27 | 27.38 | 61.64 | 1.61 | 53.33 | 40.0 | 1.18 | -19.73 | 2.61 | 0.45 | 0.0 | -8.16 | 0.01 | 0.0 | 0.0 | 153.05 | 100.94 | -56.83 |
| 23Q2 (18) | 1.47 | 12.21 | 1.38 | 0.92 | 200.0 | 866.67 | -0.5 | 51.46 | 57.26 | -0.36 | -3500.0 | -176.92 | 2.39 | 512.82 | 79.7 | 0.22 | 29.41 | 10.0 | 0 | 0 | 0 | 1.78 | 22.71 | 29.68 | 1.05 | 3.96 | -11.02 | 1.47 | 93.42 | 7.3 | 0.45 | 0.0 | -8.16 | 0.01 | 0.0 | 0.0 | 76.17 | -29.07 | -1.77 |
| 23Q1 (17) | 1.31 | -75.65 | -33.84 | -0.92 | 72.54 | -936.36 | -1.03 | -98.08 | -1187.5 | -0.01 | -102.33 | 80.0 | 0.39 | -80.79 | -81.34 | 0.17 | 13.33 | -48.48 | 0 | 100.0 | 0 | 1.45 | 18.66 | -24.33 | 1.01 | -24.63 | -37.27 | 0.76 | -19.15 | -36.67 | 0.45 | -4.26 | -8.16 | 0.01 | 0.0 | 0.0 | 107.38 | -71.66 | -7.81 |
| 22Q4 (16) | 5.38 | -8.03 | 320.31 | -3.35 | -737.5 | -352.7 | -0.52 | 93.23 | 50.48 | 0.43 | 637.5 | 760.0 | 2.03 | -62.75 | 275.93 | 0.15 | -11.76 | -54.55 | -0.01 | 0 | -200.0 | 1.22 | -12.84 | -29.63 | 1.34 | 16.52 | 2.29 | 0.94 | -18.26 | -21.67 | 0.47 | -4.08 | 0.0 | 0.01 | 0.0 | 0.0 | 378.87 | 6.86 | 397.27 |
| 22Q3 (15) | 5.85 | 303.45 | 120.75 | -0.4 | -233.33 | 77.65 | -7.68 | -556.41 | -216.05 | -0.08 | 38.46 | -100.0 | 5.45 | 309.77 | 533.72 | 0.17 | -15.0 | -60.47 | 0 | 0 | 0 | 1.40 | 2.2 | -33.17 | 1.15 | -2.54 | -60.88 | 1.15 | -16.06 | -49.34 | 0.49 | 0.0 | 11.36 | 0.01 | 0.0 | 0 | 354.55 | 357.24 | 262.57 |
| 22Q2 (14) | 1.45 | -26.77 | 230.63 | -0.12 | -209.09 | 74.47 | -1.17 | -1362.5 | -128.96 | -0.13 | -160.0 | 13.33 | 1.33 | -36.36 | 184.18 | 0.2 | -39.39 | -47.37 | 0 | 0 | 0 | 1.37 | -28.4 | -23.66 | 1.18 | -26.71 | -70.5 | 1.37 | 14.17 | -52.6 | 0.49 | 0.0 | 11.36 | 0.01 | 0.0 | 0 | 77.54 | -33.43 | 332.62 |
| 22Q1 (13) | 1.98 | 54.69 | 222.98 | 0.11 | 114.86 | 131.43 | -0.08 | 92.38 | -116.67 | -0.05 | -200.0 | 76.19 | 2.09 | 287.04 | 206.63 | 0.33 | 0.0 | -25.0 | 0 | -100.0 | 0 | 1.92 | 10.35 | -29.8 | 1.61 | 22.9 | -35.86 | 1.2 | 0.0 | -37.5 | 0.49 | 4.26 | 16.67 | 0.01 | 0.0 | 0 | 116.47 | 52.87 | 269.28 |
| 21Q4 (12) | 1.28 | -51.7 | -51.88 | -0.74 | 58.66 | 63.18 | -1.05 | 56.79 | 73.01 | 0.05 | 225.0 | -50.0 | 0.54 | -37.21 | -16.92 | 0.33 | -23.26 | -34.0 | 0.01 | 0 | 0.0 | 1.74 | -17.23 | -58.1 | 1.31 | -55.44 | 9.17 | 1.2 | -47.14 | 62.16 | 0.47 | 6.82 | 6.82 | 0.01 | 0 | 0 | 76.19 | -22.08 | -66.2 |
| 21Q3 (11) | 2.65 | 338.74 | 31.19 | -1.79 | -280.85 | -3680.0 | -2.43 | -160.15 | -396.34 | -0.04 | 73.33 | -112.5 | 0.86 | 154.43 | -58.45 | 0.43 | 13.16 | 2.38 | 0 | 0 | 0 | 2.10 | 16.75 | -42.73 | 2.94 | -26.5 | 113.04 | 2.27 | -21.45 | 187.34 | 0.44 | 0.0 | 2.33 | 0 | 0 | 0 | 97.79 | 393.36 | -40.94 |
| 21Q2 (10) | -1.11 | 31.06 | -182.22 | -0.47 | -34.29 | 51.55 | 4.04 | 741.67 | 839.53 | -0.15 | 28.57 | -1600.0 | -1.58 | 19.39 | -515.79 | 0.38 | -13.64 | -33.33 | 0 | 0 | 0 | 1.80 | -34.16 | -64.08 | 4.0 | 59.36 | 212.5 | 2.89 | 50.52 | 153.51 | 0.44 | 4.76 | 12.82 | 0 | 0 | 0 | -33.33 | 51.55 | -137.78 |
| 21Q1 (9) | -1.61 | -160.53 | -199.38 | -0.35 | 82.59 | -218.18 | 0.48 | 112.34 | 318.18 | -0.21 | -310.0 | -520.0 | -1.96 | -401.54 | -229.8 | 0.44 | -12.0 | 175.0 | 0 | -100.0 | 0 | 2.73 | -34.14 | 129.22 | 2.51 | 109.17 | 71.92 | 1.92 | 159.46 | 79.44 | 0.42 | -4.55 | 10.53 | 0 | 0 | 0 | -68.80 | -130.52 | -161.58 |
| 20Q4 (8) | 2.66 | 31.68 | 31.03 | -2.01 | -4120.0 | -1157.89 | -3.89 | -574.39 | -332.22 | 0.1 | -68.75 | -65.52 | 0.65 | -68.6 | -70.72 | 0.5 | 19.05 | 177.78 | 0.01 | 0 | -50.0 | 4.15 | 13.12 | 231.95 | 1.2 | -13.04 | -28.99 | 0.74 | -6.33 | -31.48 | 0.44 | 2.33 | 18.92 | 0 | 0 | 0 | 225.42 | 36.15 | 61.02 |
| 20Q3 (7) | 2.02 | 49.63 | -0.49 | 0.05 | 105.15 | 145.45 | 0.82 | 90.7 | 144.81 | 0.32 | 3100.0 | 203.23 | 2.07 | 444.74 | 7.81 | 0.42 | -26.32 | 162.5 | 0 | 0 | 0 | 3.67 | -26.77 | 229.21 | 1.38 | 7.81 | -20.23 | 0.79 | -30.7 | -48.7 | 0.43 | 10.26 | 13.16 | 0 | 0 | 0 | 165.57 | 87.65 | 56.6 |
| 20Q2 (6) | 1.35 | -16.67 | 13400.0 | -0.97 | -781.82 | -256.45 | 0.43 | 295.45 | 172.88 | 0.01 | -80.0 | 104.17 | 0.38 | -74.83 | -39.68 | 0.57 | 256.25 | 307.14 | 0 | 0 | 0 | 5.01 | 320.11 | 370.11 | 1.28 | -12.33 | -8.57 | 1.14 | 6.54 | -17.99 | 0.39 | 2.63 | 2.63 | 0 | 0 | 0 | 88.24 | -21.02 | 15517.65 |
| 20Q1 (5) | 1.62 | -20.2 | -38.4 | -0.11 | -157.89 | -200.0 | -0.22 | 75.56 | 90.48 | 0.05 | -82.76 | -93.83 | 1.51 | -31.98 | -44.89 | 0.16 | -11.11 | 23.08 | 0 | -100.0 | -100.0 | 1.19 | -4.62 | 15.83 | 1.46 | -13.61 | 4.29 | 1.07 | -0.93 | 52.86 | 0.38 | 2.7 | -2.56 | 0 | 0 | 0 | 111.72 | -20.2 | -53.7 |
| 19Q4 (4) | 2.03 | 0.0 | 0.0 | 0.19 | 272.73 | 0.0 | -0.9 | 50.82 | 0.0 | 0.29 | 193.55 | 0.0 | 2.22 | 15.62 | 0.0 | 0.18 | 12.5 | 0.0 | 0.02 | 0 | 0.0 | 1.25 | 12.19 | 0.0 | 1.69 | -2.31 | 0.0 | 1.08 | -29.87 | 0.0 | 0.37 | -2.63 | 0.0 | 0 | 0 | 0.0 | 140.00 | 32.41 | 0.0 |
| 19Q3 (3) | 2.03 | 20200.0 | 0.0 | -0.11 | -117.74 | 0.0 | -1.83 | -210.17 | 0.0 | -0.31 | -29.17 | 0.0 | 1.92 | 204.76 | 0.0 | 0.16 | 14.29 | 0.0 | 0 | 0 | 0.0 | 1.11 | 4.58 | 0.0 | 1.73 | 23.57 | 0.0 | 1.54 | 10.79 | 0.0 | 0.38 | 0.0 | 0.0 | 0 | 0 | 0.0 | 105.73 | 18614.06 | 0.0 |
| 19Q2 (2) | 0.01 | -99.62 | 0.0 | 0.62 | 463.64 | 0.0 | -0.59 | 74.46 | 0.0 | -0.24 | -129.63 | 0.0 | 0.63 | -77.01 | 0.0 | 0.14 | 7.69 | 0.0 | 0 | -100.0 | 0.0 | 1.07 | 3.51 | 0.0 | 1.4 | 0.0 | 0.0 | 1.39 | 98.57 | 0.0 | 0.38 | -2.56 | 0.0 | 0 | 0 | 0.0 | 0.56 | -99.77 | 0.0 |
| 19Q1 (1) | 2.63 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -2.31 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 2.74 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 241.28 | 0.0 | 0.0 |
