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) | -9.74 | 0 | -1.01 | 0 | 24.68 | 0 | -3.22 | 0 | -10.75 | 0 | 0.3 | 275.0 | -0.14 | 0 | 0.02 | 329.05 | 44.8 | 18.39 | 21.62 | -2.04 | 0.85 | 7.59 | 0.11 | 22.22 | -43.14 | 0 |
| 2022 (9) | 109.5 | 0 | -0.22 | 0 | -118.28 | 0 | -12.11 | 0 | 109.28 | 0 | 0.08 | -42.86 | -0.15 | 0 | 0.00 | -31.48 | 37.84 | -15.74 | 22.07 | -23.39 | 0.79 | -2.47 | 0.09 | 0.0 | 477.12 | 0 |
| 2021 (8) | -96.44 | 0 | 18.39 | 0 | 80.22 | -10.95 | 23.2 | 21.85 | -78.05 | 0 | 0.14 | 180.0 | -0.99 | 0 | 0.01 | 84.45 | 44.91 | 93.58 | 28.81 | 80.63 | 0.81 | 5.19 | 0.09 | 125.0 | -324.60 | 0 |
| 2020 (7) | -80.53 | 0 | -0.21 | 0 | 90.08 | 0 | 19.04 | 0 | -80.74 | 0 | 0.05 | -61.54 | -0.08 | 0 | 0.00 | -68.51 | 23.2 | 16.17 | 15.95 | 24.32 | 0.77 | -2.53 | 0.04 | -75.0 | -480.49 | 0 |
| 2019 (6) | 25.89 | 0 | -0.96 | 0 | -26.83 | 0 | -15.32 | 0 | 24.93 | 0 | 0.13 | 18.18 | -0.06 | 0 | 0.01 | 49.22 | 19.97 | -19.44 | 12.83 | -11.03 | 0.79 | 690.0 | 0.16 | -56.76 | 187.88 | 0 |
| 2018 (5) | -1.03 | 0 | -0.07 | 0 | 0.73 | 0 | -2.5 | 0 | -1.1 | 0 | 0.11 | 83.33 | -0.13 | 0 | 0.01 | 58.25 | 24.79 | 14.03 | 14.42 | 1.05 | 0.1 | -16.67 | 0.37 | 8.82 | -6.92 | 0 |
| 2017 (4) | 51.97 | 0 | 0.13 | 0 | -41.97 | 0 | 3.53 | -5.36 | 52.1 | 0 | 0.06 | -40.0 | 0.01 | 0 | 0.00 | -45.55 | 21.74 | 15.64 | 14.27 | 29.49 | 0.12 | 20.0 | 0.34 | -5.56 | 352.82 | 0 |
| 2016 (3) | -121.35 | 0 | -1.52 | 0 | 124.36 | 10010.57 | 3.73 | 0 | -122.87 | 0 | 0.1 | -9.09 | 0 | 0 | 0.01 | -36.95 | 18.8 | 246.22 | 11.02 | 223.17 | 0.1 | 0.0 | 0.36 | 0.0 | -1057.06 | 0 |
| 2015 (2) | -2.29 | 0 | -1.27 | 0 | 1.23 | -96.0 | -9.51 | 0 | -3.56 | 0 | 0.11 | 22.22 | 0 | 0 | 0.01 | -18.88 | 5.43 | 51.25 | 3.41 | 12.91 | 0.1 | 0.0 | 0.36 | 56.52 | -59.17 | 0 |
| 2014 (1) | -30.79 | 0 | -3.03 | 0 | 30.76 | 47.32 | -7.41 | 0 | -33.82 | 0 | 0.09 | 80.0 | 0 | 0 | 0.02 | -6.09 | 3.59 | 86.01 | 3.02 | 169.64 | 0.1 | 11.11 | 0.23 | 0 | -919.10 | 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) | -1.66 | 91.67 | -101.73 | -0.36 | -1000.0 | -1100.0 | 21.99 | 30.89 | 124.67 | 3.82 | 224.43 | -65.43 | -2.02 | 89.84 | -102.1 | 0.2 | 566.67 | 1900.0 | -0.02 | 33.33 | 0.0 | 0.04 | 450.83 | 1352.76 | 17.1 | 34.65 | 263.83 | 7.84 | 14.62 | 361.18 | 0.23 | 9.52 | 15.0 | 0.03 | 0.0 | 50.0 | -20.49 | 92.72 | -100.41 |
| 23Q3 (19) | -19.92 | 26.06 | -203.59 | 0.04 | 106.9 | 180.0 | 16.8 | 1.39 | 160.52 | -3.07 | 62.38 | 56.14 | -19.88 | 27.76 | -203.65 | 0.03 | -40.0 | -25.0 | -0.03 | 40.0 | -200.0 | 0.01 | -44.48 | -30.26 | 12.7 | 32.98 | 86.49 | 6.84 | 38.46 | 57.24 | 0.21 | 0.0 | 5.0 | 0.03 | 0.0 | 50.0 | -281.36 | 45.9 | -166.86 |
| 23Q2 (18) | -26.94 | -169.47 | -217.69 | -0.58 | -427.27 | -427.27 | 16.57 | 154.01 | 159.31 | -8.16 | -294.75 | -152.37 | -27.52 | -171.17 | -220.37 | 0.05 | 150.0 | 66.67 | -0.05 | 0.0 | 54.55 | 0.01 | 64.51 | 98.91 | 9.55 | 75.23 | -21.14 | 4.94 | 147.0 | -30.13 | 0.21 | 5.0 | 5.0 | 0.03 | 0.0 | 0.0 | -520.08 | -129.91 | -347.71 |
| 23Q1 (17) | 38.78 | -59.65 | 1357.89 | -0.11 | -266.67 | -450.0 | -30.68 | 65.58 | -293.84 | 4.19 | -62.08 | 113.2 | 38.67 | -59.75 | 1364.77 | 0.02 | 100.0 | 100.0 | -0.05 | -150.0 | -400.0 | 0.01 | 188.73 | 350.25 | 5.45 | 15.96 | -61.7 | 2.0 | 17.65 | -77.68 | 0.2 | 0.0 | 5.26 | 0.03 | 50.0 | 200.0 | 1739.01 | -65.26 | 5888.48 |
| 22Q4 (16) | 96.1 | 399.74 | 314.32 | -0.03 | 40.0 | 94.74 | -89.13 | -221.07 | -315.34 | 11.05 | 257.86 | -72.41 | 96.07 | 400.89 | 311.56 | 0.01 | -75.0 | -80.0 | -0.02 | -100.0 | 94.29 | 0.00 | -73.56 | -70.85 | 4.7 | -30.98 | -56.72 | 1.7 | -60.92 | -75.18 | 0.2 | 0.0 | 5.26 | 0.02 | 0.0 | 0.0 | 5005.21 | 1089.49 | 888.06 |
| 22Q3 (15) | 19.23 | 326.77 | 355.72 | -0.05 | 54.55 | 72.22 | -27.76 | -534.43 | -1988.44 | -7.0 | -144.93 | 62.47 | 19.18 | 323.28 | 349.09 | 0.04 | 33.33 | 33.33 | -0.01 | 90.91 | 97.22 | 0.01 | 58.35 | 90.24 | 6.81 | -43.77 | -42.82 | 4.35 | -38.47 | -43.65 | 0.2 | 0.0 | 0.0 | 0.02 | -33.33 | -33.33 | 420.79 | 462.23 | 544.85 |
| 22Q2 (14) | -8.48 | -418.8 | -173.55 | -0.11 | -450.0 | -100.57 | 6.39 | 182.03 | 168.49 | 15.58 | 149.09 | 61.79 | -8.59 | -425.38 | -153.55 | 0.03 | 200.0 | -25.0 | -0.11 | -1000.0 | 8.33 | 0.01 | 272.39 | -12.4 | 12.11 | -14.9 | -7.63 | 7.07 | -21.09 | -12.82 | 0.2 | 5.26 | 0.0 | 0.03 | 200.0 | 50.0 | -116.16 | -500.02 | -212.14 |
| 22Q1 (13) | 2.66 | 105.93 | 106.49 | -0.02 | 96.49 | 0 | -7.79 | -118.82 | -122.27 | -31.74 | -179.25 | -305.88 | 2.64 | 105.81 | 106.44 | 0.01 | -80.0 | -66.67 | -0.01 | 97.14 | 94.12 | 0.00 | -81.31 | -69.86 | 14.23 | 31.03 | 57.59 | 8.96 | 30.8 | 46.17 | 0.19 | 0.0 | -9.52 | 0.01 | -50.0 | -50.0 | 29.04 | 104.57 | 104.51 |
| 21Q4 (12) | -44.84 | -496.28 | 26.56 | -0.57 | -216.67 | -67.65 | 41.39 | 2715.65 | -38.95 | 40.05 | 314.75 | 770.65 | -45.41 | -489.74 | 26.04 | 0.05 | 66.67 | 66.67 | -0.35 | 2.78 | -775.0 | 0.01 | 72.61 | 29.24 | 10.86 | -8.82 | 51.25 | 6.85 | -11.27 | 31.98 | 0.19 | -5.0 | 0.0 | 0.02 | -33.33 | 100.0 | -635.13 | -571.44 | 43.93 |
| 21Q3 (11) | -7.52 | -142.58 | -185.45 | -0.18 | -100.94 | 40.0 | 1.47 | -38.24 | 121.37 | -18.65 | -293.67 | -207.25 | -7.7 | -148.0 | -190.59 | 0.03 | -25.0 | 0 | -0.36 | -200.0 | -1100.0 | 0.01 | -27.09 | 0 | 11.91 | -9.15 | 81.55 | 7.72 | -4.81 | 69.3 | 0.2 | 0.0 | 0.0 | 0.03 | 50.0 | 200.0 | -94.59 | -154.18 | -151.27 |
| 21Q2 (10) | -3.1 | 92.44 | -140.68 | 19.14 | 0 | 3806.12 | 2.38 | -93.2 | 128.5 | 9.63 | 223.15 | 10.18 | 16.04 | 139.14 | 97.78 | 0.04 | 33.33 | 300.0 | -0.12 | 29.41 | 0 | 0.01 | 28.14 | 125.38 | 13.11 | 45.18 | 177.17 | 8.11 | 32.3 | 145.76 | 0.2 | -4.76 | 5.26 | 0.02 | 0.0 | 100.0 | -37.21 | 94.22 | -117.09 |
| 21Q1 (9) | -40.98 | 32.89 | -14.18 | 0 | 100.0 | 100.0 | 34.98 | -48.41 | -6.74 | -7.82 | -270.0 | -165.28 | -40.98 | 33.26 | -13.99 | 0.03 | 0.0 | 200.0 | -0.17 | -325.0 | -1600.0 | 0.01 | -19.86 | 92.1 | 9.03 | 25.77 | 90.51 | 6.13 | 18.11 | 110.65 | 0.21 | 10.53 | 10.53 | 0.02 | 100.0 | 100.0 | -644.34 | 43.12 | 44.17 |
| 20Q4 (8) | -61.06 | -793.86 | -444.0 | -0.34 | -13.33 | -1600.0 | 67.8 | 1085.47 | 500.71 | 4.6 | 175.78 | 786.57 | -61.4 | -822.35 | -446.31 | 0.03 | 0 | 50.0 | -0.04 | -33.33 | -100.0 | 0.01 | 0 | 19.53 | 7.18 | 9.45 | 25.52 | 5.19 | 13.82 | 53.1 | 0.19 | -5.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1132.84 | -714.05 | -329.12 |
| 20Q3 (7) | 8.8 | 15.49 | 128.33 | -0.3 | -161.22 | -650.0 | -6.88 | 17.6 | -123.81 | -6.07 | -169.45 | 73.98 | 8.5 | 4.81 | 127.33 | 0 | -100.0 | -100.0 | -0.03 | 0 | -200.0 | -0.00 | -100.0 | -100.0 | 6.56 | 38.69 | 5.3 | 4.56 | 38.18 | 9.62 | 0.2 | 5.26 | 0.0 | 0.01 | 0.0 | 0.0 | 184.49 | -15.26 | 125.96 |
| 20Q2 (6) | 7.62 | 121.23 | 576.25 | 0.49 | 916.67 | 161.25 | -8.35 | -122.26 | -302.67 | 8.74 | -27.05 | 77.28 | 8.11 | 122.56 | 437.92 | 0.01 | 0.0 | 116.67 | 0 | 100.0 | 100.0 | 0.00 | 9.22 | 114.0 | 4.73 | -0.21 | 12.89 | 3.3 | 13.4 | 13.01 | 0.19 | 0.0 | -5.0 | 0.01 | 0.0 | -75.0 | 217.71 | 118.87 | 529.99 |
| 20Q1 (5) | -35.89 | -302.2 | -187.94 | -0.06 | -200.0 | 33.33 | 37.51 | 321.69 | 187.4 | 11.98 | 1888.06 | 219.47 | -35.95 | -302.76 | -188.29 | 0.01 | -50.0 | -91.67 | -0.01 | 50.0 | 0.0 | 0.00 | -50.13 | -94.6 | 4.74 | -17.13 | 24.08 | 2.91 | -14.16 | 23.83 | 0.19 | 0.0 | -5.0 | 0.01 | 0.0 | -90.0 | -1154.02 | -333.4 | -174.94 |
| 19Q4 (4) | 17.75 | 157.15 | 0.0 | -0.02 | 50.0 | 0.0 | -16.92 | -158.55 | 0.0 | -0.67 | 97.13 | 0.0 | 17.73 | 157.01 | 0.0 | 0.02 | -60.0 | 0.0 | -0.02 | -100.0 | 0.0 | 0.01 | -56.84 | 0.0 | 5.72 | -8.19 | 0.0 | 3.39 | -18.51 | 0.0 | 0.19 | -5.0 | 0.0 | 0.01 | 0.0 | 0.0 | 494.43 | 169.56 | 0.0 |
| 19Q3 (3) | -31.06 | -1841.25 | 0.0 | -0.04 | 95.0 | 0.0 | 28.9 | 601.46 | 0.0 | -23.33 | -573.23 | 0.0 | -31.1 | -1195.83 | 0.0 | 0.05 | 183.33 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 159.58 | 0.0 | 6.23 | 48.69 | 0.0 | 4.16 | 42.47 | 0.0 | 0.2 | 0.0 | 0.0 | 0.01 | -75.0 | 0.0 | -710.76 | -1303.74 | 0.0 |
| 19Q2 (2) | -1.6 | -103.92 | 0.0 | -0.8 | -788.89 | 0.0 | 4.12 | 109.6 | 0.0 | 4.93 | 31.47 | 0.0 | -2.4 | -105.89 | 0.0 | -0.06 | -150.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.02 | -142.12 | 0.0 | 4.19 | 9.69 | 0.0 | 2.92 | 24.26 | 0.0 | 0.2 | 0.0 | 0.0 | 0.04 | -60.0 | 0.0 | -50.63 | -103.29 | 0.0 |
| 19Q1 (1) | 40.81 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -42.92 | 0.0 | 0.0 | 3.75 | 0.0 | 0.0 | 40.72 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 3.82 | 0.0 | 0.0 | 2.35 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 1540.00 | 0.0 | 0.0 |
