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) | -55.48 | 0 | -2.77 | 0 | 79.24 | -10.97 | 0.31 | 0 | -58.25 | 0 | 7.89 | -56.55 | 0 | 0 | 7.01 | -83.39 | 7.89 | 213.1 | 6.36 | 182.67 | 1.27 | 19.81 | 0.69 | 762.5 | -666.83 | 0 |
| 2022 (9) | -28.14 | 0 | -55.38 | 0 | 89.0 | 712.79 | -0.31 | 0 | -83.52 | 0 | 18.16 | 472.87 | 0 | 0 | 42.22 | 477.27 | 2.52 | -58.62 | 2.25 | -50.66 | 1.06 | 41.33 | 0.08 | 300.0 | -830.09 | 0 |
| 2021 (8) | -33.61 | 0 | 31.83 | 0 | 10.95 | -79.93 | 0.35 | 0 | -1.78 | 0 | 3.17 | -55.04 | 0 | 0 | 7.31 | -94.56 | 6.09 | 5436.36 | 4.56 | 86.12 | 0.75 | 17.19 | 0.02 | 100.0 | -630.58 | 0 |
| 2020 (7) | 2.66 | 2318.18 | -55.31 | 0 | 54.57 | 507.68 | 0 | 0 | -52.65 | 0 | 7.05 | -33.43 | 0 | 0 | 134.54 | -43.72 | 0.11 | -42.11 | 2.45 | 276.92 | 0.64 | -5.88 | 0.01 | 0 | 85.81 | 937.48 |
| 2019 (6) | 0.11 | -85.71 | -10.6 | 0 | 8.98 | 908.99 | -0.23 | 0 | -10.49 | 0 | 10.59 | 146.28 | 0 | 0 | 239.05 | 99.58 | 0.19 | 0 | 0.65 | 622.22 | 0.68 | 54.55 | 0 | 0 | 8.27 | -94.31 |
| 2018 (5) | 0.77 | 175.0 | -4.41 | 0 | 0.89 | 641.67 | 0.2 | 0 | -3.64 | 0 | 4.3 | 21400.0 | 0 | 0 | 119.78 | 23675.77 | -0.25 | 0 | 0.09 | 0.0 | 0.44 | 7.32 | 0 | 0 | 145.28 | 159.43 |
| 2017 (4) | 0.28 | 0 | -0.35 | 0 | 0.12 | 0 | -0.1 | 0 | -0.07 | 0 | 0.02 | 0 | 0 | 0 | 0.50 | 0 | 0.09 | 0 | 0.09 | 0 | 0.41 | 0 | 0 | 0 | 56.00 | 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) | -16.74 | -20.43 | -160.34 | 0.98 | 115.99 | 104.35 | 42.36 | 148.59 | 75.4 | 0.28 | 2700.0 | 207.69 | -15.76 | 21.32 | 45.62 | 2.15 | 37.82 | -76.0 | 0 | 0 | 0 | 4.08 | -29.52 | -92.6 | 4.08 | 117.02 | 202.22 | 3.84 | 217.36 | 252.29 | 0.42 | 40.0 | 40.0 | 0.18 | 5.88 | 1700.0 | -377.03 | 54.43 | 17.91 |
| 23Q3 (19) | -13.9 | -22.68 | -639.36 | -6.13 | -204.98 | 42.82 | 17.04 | 57.2 | 511.59 | 0.01 | 200.0 | 133.33 | -20.03 | -50.15 | -58.97 | 1.56 | -23.53 | -72.39 | 0 | 0 | 0 | 5.79 | -46.1 | -94.14 | 1.88 | 60.68 | 623.08 | 1.21 | 59.21 | 245.71 | 0.3 | 7.14 | 7.14 | 0.17 | 6.25 | 750.0 | -827.38 | 12.37 | -186.06 |
| 23Q2 (18) | -11.33 | 16.14 | -388.3 | -2.01 | -145.79 | 42.07 | 10.84 | 20.58 | -50.34 | -0.01 | -133.33 | -106.25 | -13.34 | -46.27 | -3000.0 | 2.04 | -5.12 | -16.05 | 0 | 0 | 0 | 10.74 | -30.6 | -43.15 | 1.17 | 51.95 | 88.71 | 0.76 | 38.18 | 94.87 | 0.28 | 0.0 | 16.67 | 0.16 | -11.11 | 433.33 | -944.17 | 29.41 | -258.56 |
| 23Q1 (17) | -13.51 | -110.11 | 43.12 | 4.39 | 119.47 | 123.54 | 8.99 | -62.77 | -80.94 | 0.03 | 111.54 | 117.65 | -9.12 | 68.53 | 78.49 | 2.15 | -76.0 | 93.69 | 0 | 0 | 0 | 15.48 | -71.94 | 14.21 | 0.77 | -42.96 | 165.52 | 0.55 | -49.54 | 30.95 | 0.28 | -6.67 | 16.67 | 0.18 | 1700.0 | 800.0 | -1337.62 | -191.24 | 61.7 |
| 22Q4 (16) | -6.43 | -242.02 | 29.03 | -22.55 | -110.35 | -235.76 | 24.15 | 683.33 | 4063.79 | -0.26 | -766.67 | -236.84 | -28.98 | -130.0 | -483.84 | 8.96 | 58.58 | 14833.33 | 0 | 0 | 0 | 55.17 | -44.14 | 23440.23 | 1.35 | 419.23 | -29.69 | 1.09 | 211.43 | -25.85 | 0.3 | 7.14 | 30.43 | 0.01 | -50.0 | 0.0 | -459.29 | -58.8 | 13.31 |
| 22Q3 (15) | -1.88 | -147.84 | 92.8 | -10.72 | -208.93 | 5.72 | -4.14 | -118.96 | -114.76 | -0.03 | -118.75 | -120.0 | -12.6 | -2839.13 | 66.38 | 5.65 | 132.51 | 104.71 | 0 | 0 | 0 | 98.78 | 422.74 | 169.85 | 0.26 | -58.06 | -55.17 | 0.35 | -10.26 | -20.45 | 0.28 | 16.67 | 40.0 | 0.02 | -33.33 | 100.0 | -289.23 | -148.57 | 92.8 |
| 22Q2 (14) | 3.93 | 116.55 | 79.45 | -3.47 | 81.39 | -116.6 | 21.83 | -53.71 | 266.9 | 0.16 | 194.12 | 0 | 0.46 | 101.08 | -98.01 | 2.43 | 118.92 | 1925.0 | 0 | 0 | 0 | 18.90 | 39.42 | 542.46 | 0.62 | 113.79 | 416.67 | 0.39 | -7.14 | 1850.0 | 0.24 | 0.0 | 50.0 | 0.03 | 50.0 | 200.0 | 595.45 | 117.05 | -48.34 |
| 22Q1 (13) | -23.75 | -162.14 | -3730.65 | -18.65 | -212.28 | -427.77 | 47.16 | 8031.03 | 1127.45 | -0.17 | -189.47 | -1800.0 | -42.4 | -661.59 | -936.29 | 1.11 | 1750.0 | 404.55 | 0 | 0 | 0 | 13.55 | 5682.66 | 277.02 | 0.29 | -84.9 | -91.64 | 0.42 | -71.43 | -84.03 | 0.24 | 4.35 | 50.0 | 0.02 | 100.0 | 0 | -3492.65 | -559.21 | -15616.91 |
| 21Q4 (12) | -9.06 | 65.3 | -116.01 | 16.61 | 246.09 | 133.04 | 0.58 | -97.93 | 109.9 | 0.19 | 26.67 | -99.65 | 7.55 | 120.14 | 19.27 | 0.06 | -97.83 | -97.5 | 0 | 0 | 0 | 0.23 | -99.36 | -99.69 | 1.92 | 231.03 | 464.71 | 1.47 | 234.09 | -37.45 | 0.23 | 15.0 | 64.29 | 0.01 | 0.0 | 0 | -529.82 | 86.81 | -123.31 |
| 21Q3 (11) | -26.11 | -1292.24 | 51.61 | -11.37 | -154.4 | -619.62 | 28.04 | 314.37 | -51.05 | 0.15 | 0 | 100.28 | -37.48 | -262.32 | 32.52 | 2.76 | 2200.0 | 89.04 | 0 | 0 | 0 | 36.60 | 1144.56 | -68.16 | 0.58 | 383.33 | 546.15 | 0.44 | 2100.0 | 76.0 | 0.2 | 25.0 | 33.33 | 0.01 | 0.0 | 0 | -4016.92 | -448.5 | 70.22 |
| 21Q2 (10) | 2.19 | 453.23 | 10850.0 | 20.9 | 267.31 | 2254.64 | -13.08 | -184.97 | -1345.71 | 0 | -100.0 | 0 | 23.09 | 355.42 | 2530.53 | 0.12 | -45.45 | -87.88 | 0 | 0 | 0 | 2.94 | -18.18 | -98.69 | 0.12 | -96.54 | 0 | 0.02 | -99.24 | 300.0 | 0.16 | 0.0 | -5.88 | 0.01 | 0 | 0 | 1152.63 | 5286.84 | 9121.05 |
| 21Q1 (9) | -0.62 | -101.1 | 0 | 5.69 | 111.32 | 0 | -4.59 | 21.67 | 0 | 0.01 | -99.98 | 0 | 5.07 | -19.91 | 0 | 0.22 | -90.83 | 0 | 0 | 0 | 0 | 3.59 | -95.21 | 0 | 3.47 | 920.59 | 0 | 2.63 | 11.91 | 0 | 0.16 | 14.29 | 0 | 0 | 0 | 0 | -22.22 | -100.98 | 0 |
| 20Q4 (8) | 56.6 | 204.89 | 0 | -50.27 | -3081.65 | 0 | -5.86 | -110.23 | 0 | 54.0 | 200.0 | 0 | 6.33 | 111.4 | 0 | 2.4 | 64.38 | 0 | 0 | 0 | 0 | 75.00 | -34.76 | 0 | 0.34 | 361.54 | 0 | 2.35 | 840.0 | 0 | 0.14 | -6.67 | 0 | 0 | 0 | 0 | 2273.09 | 116.85 | 0 |
| 20Q3 (7) | -53.96 | -269900.0 | 0 | -1.58 | -62.89 | 0 | 57.28 | 5355.24 | 0 | -54.0 | 0 | 0 | -55.54 | -5746.32 | 0 | 1.46 | 47.47 | 0 | 0 | 0 | 0 | 114.96 | -48.91 | 0 | -0.13 | 0 | 0 | 0.25 | 2600.0 | 0 | 0.15 | -11.76 | 0 | 0 | 0 | 0 | -13490.00 | -108020.0 | 0 |
| 20Q2 (6) | 0.02 | 0 | 0 | -0.97 | 0 | 0 | 1.05 | 0 | 0 | 0 | 0 | 0 | -0.95 | 0 | 0 | 0.99 | 0 | 0 | 0 | 0 | 0 | 225.00 | 0 | 0 | 0 | 0 | 0 | -0.01 | 0 | 0 | 0.17 | 0 | 0 | 0 | 0 | 0 | 12.50 | 0 | 0 |
