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) | 5.19 | -75.4 | -15.94 | 0 | -1.99 | 0 | -0.06 | 0 | -10.75 | 0 | 2.34 | 1131.58 | 0 | 0 | 3.70 | 981.65 | 21.92 | 17.72 | 20.81 | 18.71 | 1.56 | 0.65 | 0.01 | -83.33 | 23.19 | -78.96 |
| 2022 (9) | 21.1 | 37.73 | 0.06 | 0 | -8.48 | 0 | -0.44 | 0 | 21.16 | 50.18 | 0.19 | -85.04 | 0 | 0 | 0.34 | -87.74 | 18.62 | 96.0 | 17.53 | 105.03 | 1.55 | 6.9 | 0.06 | 0.0 | 110.24 | -27.61 |
| 2021 (8) | 15.32 | 0 | -1.23 | 0 | -8.32 | 0 | -0.04 | 0 | 14.09 | 0 | 1.27 | -48.58 | 0 | 0 | 2.79 | -52.3 | 9.5 | 318.5 | 8.55 | 809.57 | 1.45 | -16.18 | 0.06 | -33.33 | 152.29 | 0 |
| 2020 (7) | -2.39 | 0 | -2.74 | 0 | 5.28 | 0 | 0.29 | 0 | -5.13 | 0 | 2.47 | -0.8 | 0 | 0 | 5.85 | -13.36 | 2.27 | 77.34 | 0.94 | 104.35 | 1.73 | 15.33 | 0.09 | 0.0 | -86.59 | 0 |
| 2019 (6) | 0.61 | -21.79 | -2.09 | 0 | -2.52 | 0 | -0.08 | 0 | -1.48 | 0 | 2.49 | 159.38 | 0 | 0 | 6.75 | 178.28 | 1.28 | -52.06 | 0.46 | -87.19 | 1.5 | 188.46 | 0.09 | 28.57 | 29.76 | 59.46 |
| 2018 (5) | 0.78 | 0 | -4.69 | 0 | 8.14 | -11.52 | -0.36 | 0 | -3.91 | 0 | 0.96 | 336.36 | 0 | 0 | 2.42 | 299.33 | 2.67 | -28.8 | 3.59 | 31.02 | 0.52 | 15.56 | 0.07 | 600.0 | 18.66 | 0 |
| 2017 (4) | -11.69 | 0 | -0.07 | 0 | 9.2 | 188.4 | -0.36 | 0 | -11.76 | 0 | 0.22 | -8.33 | 0 | 0 | 0.61 | -29.81 | 3.75 | 37.87 | 2.74 | -49.45 | 0.45 | 2.27 | 0.01 | 0.0 | -365.31 | 0 |
| 2016 (3) | 1.7 | 0 | -0.82 | 0 | 3.19 | -53.97 | -0.12 | 0 | 0.88 | 0 | 0.24 | -89.04 | 0 | 0 | 0.87 | -92.41 | 2.72 | 48.63 | 5.42 | 92.2 | 0.44 | 62.96 | 0.01 | 0.0 | 28.96 | 0 |
| 2015 (2) | -6.94 | 0 | -2.55 | 0 | 6.93 | 2289.66 | 0.23 | 0 | -9.49 | 0 | 2.19 | 655.17 | 0 | 0 | 11.40 | 471.59 | 1.83 | 731.82 | 2.82 | 394.74 | 0.27 | 125.0 | 0.01 | 0.0 | -223.87 | 0 |
| 2014 (1) | 2.43 | -26.36 | -0.52 | 0 | 0.29 | 0 | -0.15 | 0 | 1.91 | -38.39 | 0.29 | 61.11 | 0 | 0 | 1.99 | -47.26 | 0.22 | -52.17 | 0.57 | 67.65 | 0.12 | 9.09 | 0.01 | -50.0 | 347.14 | -50.56 |
| 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) | 2.75 | 175.34 | -60.99 | -6.44 | -5754.55 | -4700.0 | 1.13 | 113.58 | 169.05 | 0 | 100.0 | 100.0 | -3.69 | 1.86 | -151.32 | 2.06 | 1960.0 | 6766.67 | 0 | 0 | 0 | 12.58 | 1975.1 | 5789.31 | 5.53 | 17.91 | 12.86 | 5.4 | 26.76 | 31.71 | 0.37 | -5.13 | -5.13 | 0 | 0 | -100.0 | 47.66 | 160.72 | -69.51 |
| 23Q3 (19) | -3.65 | -150.0 | -195.3 | -0.11 | 97.67 | -155.0 | -8.32 | -516.0 | -23.44 | -0.19 | -258.33 | 0.0 | -3.76 | -246.3 | -193.3 | 0.1 | 11.11 | 150.0 | 0 | 0 | 0 | 0.61 | -2.16 | 86.02 | 4.69 | -13.63 | 10.35 | 4.26 | -14.8 | 2.65 | 0.39 | -7.14 | 0.0 | 0 | 0 | -100.0 | -78.49 | -158.28 | -193.46 |
| 23Q2 (18) | 7.3 | 703.31 | 1.53 | -4.73 | -1.5 | -9360.0 | 2.0 | -37.5 | 167.57 | 0.12 | 0 | 250.0 | 2.57 | 143.78 | -64.01 | 0.09 | 0.0 | 50.0 | 0 | 0 | 0 | 0.62 | 9.3 | 67.25 | 5.43 | -13.26 | -5.57 | 5.0 | -18.83 | -7.58 | 0.42 | 10.53 | 7.69 | 0 | -100.0 | -100.0 | 134.69 | 829.09 | 9.02 |
| 23Q1 (17) | -1.21 | -117.16 | -139.93 | -4.66 | -3428.57 | -1926.09 | 3.2 | 661.9 | 300.0 | 0 | 100.0 | 100.0 | -5.87 | -181.64 | -309.64 | 0.09 | 200.0 | 50.0 | 0 | 0 | 0 | 0.57 | 165.41 | 23.44 | 6.26 | 27.76 | 68.28 | 6.16 | 50.24 | 59.17 | 0.38 | -2.56 | -2.56 | 0.01 | -50.0 | -50.0 | -18.47 | -111.82 | -126.09 |
| 22Q4 (16) | 7.05 | 84.07 | 376.35 | 0.14 | -30.0 | 128.0 | 0.42 | 106.23 | 110.34 | -0.14 | 26.32 | -250.0 | 7.19 | 78.41 | 633.67 | 0.03 | -25.0 | -93.18 | 0 | 0 | 0 | 0.21 | -34.46 | -94.49 | 4.9 | 15.29 | 73.76 | 4.1 | -1.2 | 55.89 | 0.39 | 0.0 | 5.41 | 0.02 | 0.0 | 100.0 | 156.32 | 86.11 | 217.92 |
| 22Q3 (15) | 3.83 | -46.73 | -21.36 | 0.2 | 500.0 | 233.33 | -6.74 | -127.7 | -89.86 | -0.19 | -137.5 | -26.67 | 4.03 | -43.56 | -14.62 | 0.04 | -33.33 | -82.61 | 0 | 0 | 0 | 0.33 | -12.03 | -85.16 | 4.25 | -26.09 | 101.42 | 4.15 | -23.29 | 131.84 | 0.39 | 0.0 | 8.33 | 0.02 | 0.0 | 100.0 | 83.99 | -32.01 | -62.75 |
| 22Q2 (14) | 7.19 | 137.29 | 123.29 | -0.05 | 78.26 | 81.48 | -2.96 | -470.0 | -129.46 | -0.08 | -166.67 | -233.33 | 7.14 | 155.0 | 142.03 | 0.06 | 0.0 | -76.92 | 0 | 0 | 0 | 0.37 | -19.33 | -75.91 | 5.75 | 54.57 | 29.5 | 5.41 | 39.79 | 34.24 | 0.39 | 0.0 | 14.71 | 0.02 | 0.0 | 100.0 | 123.54 | 74.5 | 68.04 |
| 22Q1 (13) | 3.03 | 104.73 | -47.3 | -0.23 | 54.0 | 23.33 | 0.8 | 119.7 | 37.93 | -0.03 | 25.0 | -133.33 | 2.8 | 185.71 | -48.62 | 0.06 | -86.36 | -81.82 | 0 | 0 | 0 | 0.46 | -88.16 | -90.48 | 3.72 | 31.91 | 2761.54 | 3.87 | 47.15 | 4200.0 | 0.39 | 5.41 | 5.41 | 0.02 | 100.0 | 100.0 | 70.79 | 43.98 | -94.21 |
| 21Q4 (12) | 1.48 | -69.61 | 227.59 | -0.5 | -233.33 | -177.78 | -4.06 | -14.37 | -10.03 | -0.04 | 73.33 | -166.67 | 0.98 | -79.24 | 173.13 | 0.44 | 91.3 | -21.43 | 0 | 0 | 0 | 3.88 | 76.63 | -8.82 | 2.82 | 33.65 | 30.56 | 2.63 | 46.93 | 60.37 | 0.37 | 2.78 | -2.63 | 0.01 | 0.0 | -50.0 | 49.17 | -78.19 | 186.47 |
| 21Q3 (11) | 4.87 | 51.24 | 479.76 | -0.15 | 44.44 | 75.81 | -3.55 | -175.19 | -281.12 | -0.15 | -350.0 | -178.95 | 4.72 | 60.0 | 2045.45 | 0.23 | -11.54 | -32.35 | 0 | 0 | 0 | 2.20 | 42.79 | -44.56 | 2.11 | -52.48 | 180.23 | 1.79 | -55.58 | 160.47 | 0.36 | 5.88 | -29.41 | 0.01 | 0.0 | -50.0 | 225.46 | 206.69 | 0 |
| 21Q2 (10) | 3.22 | -44.0 | 502.5 | -0.27 | 10.0 | 58.46 | -1.29 | -322.41 | -166.49 | 0.06 | -33.33 | -45.45 | 2.95 | -45.87 | 303.45 | 0.26 | -21.21 | -60.0 | 0 | 0 | 0 | 1.54 | -68.11 | -62.86 | 4.44 | 3315.38 | 43.23 | 4.03 | 4377.78 | 49.26 | 0.34 | -8.11 | -19.05 | 0.01 | 0.0 | -50.0 | 73.52 | -93.99 | 388.55 |
| 21Q1 (9) | 5.75 | 595.69 | 552.76 | -0.3 | -66.67 | 76.74 | 0.58 | 115.72 | -88.56 | 0.09 | 50.0 | 228.57 | 5.45 | 506.72 | 312.89 | 0.33 | -41.07 | -63.74 | 0 | 0 | 0 | 4.82 | 13.38 | -74.5 | 0.13 | -93.98 | 136.11 | 0.09 | -94.51 | 120.45 | 0.37 | -2.63 | -11.9 | 0.01 | -50.0 | -50.0 | 1223.40 | 2251.5 | 0 |
| 20Q4 (8) | -1.16 | -238.1 | -171.6 | -0.18 | 70.97 | 43.75 | -3.69 | -288.27 | 39.51 | 0.06 | -68.42 | 100.0 | -1.34 | -709.09 | -203.08 | 0.56 | 64.71 | -44.55 | 0 | 0 | 0 | 4.26 | 7.38 | -39.25 | 2.16 | 182.13 | -10.0 | 1.64 | 155.41 | -6.82 | 0.38 | -25.49 | -11.63 | 0.02 | 0.0 | 0.0 | -56.86 | 0 | -177.57 |
| 20Q3 (7) | 0.84 | 205.0 | -44.37 | -0.62 | 4.62 | -933.33 | 1.96 | 1.03 | -14.04 | 0.19 | 72.73 | 205.56 | 0.22 | 115.17 | -84.83 | 0.34 | -47.69 | -64.95 | 0 | 0 | 0 | 3.96 | -4.35 | -88.6 | -2.63 | -184.84 | -67.52 | -2.96 | -209.63 | -85.0 | 0.51 | 21.43 | 21.43 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 20Q2 (6) | -0.8 | 37.01 | 12.09 | -0.65 | 49.61 | 40.91 | 1.94 | -61.74 | 203.74 | 0.11 | 257.14 | 173.33 | -1.45 | 43.36 | 27.86 | 0.65 | -28.57 | 6600.0 | 0 | 0 | 0 | 4.14 | -78.1 | 7217.27 | 3.1 | 961.11 | 6.53 | 2.7 | 713.64 | -9.09 | 0.42 | 0.0 | 23.53 | 0.02 | 0.0 | 0.0 | -25.48 | 0 | 6.77 |
| 20Q1 (5) | -1.27 | -178.4 | 21.12 | -1.29 | -303.12 | -111.48 | 5.07 | 183.11 | 59.94 | -0.07 | -333.33 | -131.82 | -2.56 | -296.92 | -15.32 | 0.91 | -9.9 | 78.43 | 0 | 0 | 0 | 18.92 | 170.11 | -6.52 | -0.36 | -115.0 | 85.37 | -0.44 | -125.0 | 83.58 | 0.42 | -2.33 | 35.48 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 19Q4 (4) | 1.62 | 7.28 | 0.0 | -0.32 | -433.33 | 0.0 | -6.1 | -367.54 | 0.0 | 0.03 | 116.67 | 0.0 | 1.3 | -10.34 | 0.0 | 1.01 | 4.12 | 0.0 | 0 | 0 | 0.0 | 7.00 | -79.85 | 0.0 | 2.4 | 252.87 | 0.0 | 1.76 | 210.0 | 0.0 | 0.43 | 2.38 | 0.0 | 0.02 | 0.0 | 0.0 | 73.30 | 0 | 0.0 |
| 19Q3 (3) | 1.51 | 265.93 | 0.0 | -0.06 | 94.55 | 0.0 | 2.28 | 221.93 | 0.0 | -0.18 | -20.0 | 0.0 | 1.45 | 172.14 | 0.0 | 0.97 | 9800.0 | 0.0 | 0 | 0 | 0.0 | 34.77 | 59829.75 | 0.0 | -1.57 | -153.95 | 0.0 | -1.6 | -153.87 | 0.0 | 0.42 | 23.53 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -0.91 | 43.48 | 0.0 | -1.1 | -80.33 | 0.0 | -1.87 | -158.99 | 0.0 | -0.15 | -168.18 | 0.0 | -2.01 | 9.46 | 0.0 | -0.01 | -101.96 | 0.0 | 0 | 0 | 0.0 | -0.06 | -100.29 | 0.0 | 2.91 | 218.29 | 0.0 | 2.97 | 210.82 | 0.0 | 0.34 | 9.68 | 0.0 | 0.02 | 0.0 | 0.0 | -27.33 | 0 | 0.0 |
| 19Q1 (1) | -1.61 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | 3.17 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -2.22 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 20.24 | 0.0 | 0.0 | -2.46 | 0.0 | 0.0 | -2.68 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
