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) | 7.13 | 2358.62 | -2.19 | 0 | -3.29 | 0 | -0.03 | 0 | 4.94 | 0 | 1.57 | -1.26 | -0.17 | 0 | 4.10 | 1.19 | -0.09 | 0 | -1.18 | 0 | 1.87 | 3.89 | 0.26 | -7.14 | 750.53 | 3523.23 |
| 2022 (9) | 0.29 | -94.35 | -0.69 | 0 | -1.73 | 0 | -0.04 | 0 | -0.4 | 0 | 1.59 | -38.61 | -0.28 | 0 | 4.05 | -36.66 | -0.65 | 0 | -0.68 | 0 | 1.8 | 9.09 | 0.28 | -24.32 | 20.71 | -89.82 |
| 2021 (8) | 5.13 | 2130.43 | -5.34 | 0 | 0.54 | 0 | -0.03 | 0 | -0.21 | 0 | 2.59 | 859.26 | -0.12 | 0 | 6.39 | 560.81 | 0.73 | -53.21 | 0.5 | 0.0 | 1.65 | -3.51 | 0.37 | -19.57 | 203.57 | 2263.2 |
| 2020 (7) | 0.23 | -94.81 | 0.69 | 0 | -1.13 | 0 | -0.04 | 0 | 0.92 | -72.86 | 0.27 | -55.74 | -0.17 | 0 | 0.97 | -38.52 | 1.56 | -24.27 | 0.5 | -48.45 | 1.71 | -5.0 | 0.46 | -8.0 | 8.61 | -93.64 |
| 2019 (6) | 4.43 | -21.45 | -1.04 | 0 | -2.25 | 0 | -0.06 | 0 | 3.39 | -35.55 | 0.61 | -19.74 | -0.29 | 0 | 1.57 | -20.56 | 2.06 | 0 | 0.97 | 0 | 1.8 | 2.86 | 0.5 | 16.28 | 135.47 | -95.92 |
| 2018 (5) | 5.64 | -38.36 | -0.38 | 0 | -4.7 | 0 | 0.06 | -45.45 | 5.26 | -12.48 | 0.76 | -20.0 | -0.65 | 0 | 1.98 | -17.98 | -1.16 | 0 | -2.01 | 0 | 1.75 | 0.57 | 0.43 | 72.0 | 3317.65 | 1002.26 |
| 2017 (4) | 9.15 | 0 | -3.14 | 0 | -6.95 | 0 | 0.11 | 1000.0 | 6.01 | 0 | 0.95 | -73.83 | -0.57 | 0 | 2.41 | -74.91 | 1.19 | -76.25 | 1.05 | -61.25 | 1.74 | 6.1 | 0.25 | 78.57 | 300.99 | 0 |
| 2016 (3) | -2.24 | 0 | -3.67 | 0 | 7.16 | -17.42 | 0.01 | -50.0 | -5.91 | 0 | 3.63 | -68.21 | -0.39 | 0 | 9.62 | -70.46 | 5.01 | 34.32 | 2.71 | 697.06 | 1.64 | 57.69 | 0.14 | 27.27 | -49.89 | 0 |
| 2015 (2) | -1.59 | 0 | -11.28 | 0 | 8.67 | 368.65 | 0.02 | 0 | -12.87 | 0 | 11.42 | 31.11 | -1.05 | 0 | 32.57 | 77.93 | 3.73 | 3.61 | 0.34 | -87.12 | 1.04 | 30.0 | 0.11 | -15.38 | -106.71 | 0 |
| 2014 (1) | 0.82 | -91.6 | -0.45 | 0 | 1.85 | -74.38 | -0.08 | 0 | 0.37 | 0 | 8.71 | 40.03 | -0.25 | 0 | 18.31 | 36.91 | 3.6 | -9.77 | 2.64 | -11.71 | 0.8 | 19.4 | 0.13 | 85.71 | 22.97 | -91.22 |
| 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) | 2.57 | -20.43 | -6.2 | -1.28 | -3100.0 | -80.28 | 0.74 | 122.36 | 161.16 | -0.01 | 0.0 | 0.0 | 1.29 | -59.56 | -36.45 | 0.24 | 14.29 | 380.0 | -0.04 | 42.86 | 20.0 | 2.35 | 18.2 | 394.1 | -0.09 | -139.13 | -133.33 | -0.39 | -160.0 | -454.55 | 0.46 | 0.0 | -2.13 | 0.07 | 16.67 | 16.67 | 1835.71 | 110.28 | 328.78 |
| 23Q3 (19) | 3.23 | 59.11 | 772.97 | -0.04 | 97.5 | -104.82 | -3.31 | -162.7 | -267.78 | -0.01 | 0.0 | 0.0 | 3.19 | 641.86 | 165.83 | 0.21 | -79.41 | 320.0 | -0.07 | -600.0 | 0.0 | 1.99 | -82.26 | 339.89 | 0.23 | 291.67 | 169.7 | -0.15 | 59.46 | 73.68 | 0.46 | 0.0 | -2.13 | 0.06 | 0.0 | -14.29 | 872.97 | -35.49 | 0 |
| 23Q2 (18) | 2.03 | 385.92 | 222.29 | -1.6 | -316.22 | -325.35 | -1.26 | -333.33 | -35.48 | -0.01 | 0 | 0.0 | 0.43 | 1333.33 | 145.26 | 1.02 | 920.0 | 41.67 | -0.01 | 80.0 | 90.0 | 11.21 | 848.26 | 13.49 | -0.12 | -20.0 | 73.91 | -0.37 | -37.04 | -60.87 | 0.46 | -4.17 | 6.98 | 0.06 | 0.0 | -14.29 | 1353.33 | 614.65 | 320.12 |
| 23Q1 (17) | -0.71 | -125.91 | 38.79 | 0.74 | 204.23 | 149.01 | 0.54 | 144.63 | -58.78 | 0 | 100.0 | 100.0 | 0.03 | -98.52 | 101.12 | 0.1 | 100.0 | -87.01 | -0.05 | 0.0 | 28.57 | 1.18 | 148.46 | -84.0 | -0.1 | -137.04 | 28.57 | -0.27 | -345.45 | -1450.0 | 0.48 | 2.13 | 11.63 | 0.06 | 0.0 | -14.29 | -262.96 | -161.42 | -17.88 |
| 22Q4 (16) | 2.74 | 640.54 | 3.4 | -0.71 | -185.54 | 47.01 | -1.21 | -34.44 | -247.56 | -0.01 | 0.0 | 0 | 2.03 | 69.17 | 54.96 | 0.05 | 0.0 | -88.89 | -0.05 | 28.57 | 0 | 0.48 | 5.23 | -85.85 | 0.27 | 181.82 | -64.94 | 0.11 | 119.3 | -80.36 | 0.47 | 0.0 | 14.63 | 0.06 | -14.29 | -25.0 | 428.12 | 0 | 69.63 |
| 22Q3 (15) | 0.37 | 122.29 | -73.38 | 0.83 | 16.9 | 134.44 | -0.9 | 3.23 | -178.95 | -0.01 | 0.0 | 0 | 1.2 | 226.32 | 217.65 | 0.05 | -93.06 | -91.23 | -0.07 | 30.0 | -75.0 | 0.45 | -95.42 | -92.19 | -0.33 | 28.26 | -335.71 | -0.57 | -147.83 | -1240.0 | 0.47 | 9.3 | 14.63 | 0.07 | 0.0 | -22.22 | 0.00 | 100.0 | -100.0 |
| 22Q2 (14) | -1.66 | -43.1 | -229.69 | 0.71 | 147.02 | 154.2 | -0.93 | -170.99 | -487.5 | -0.01 | 50.0 | 50.0 | -0.95 | 64.42 | -3066.67 | 0.72 | -6.49 | -47.06 | -0.1 | -42.86 | -900.0 | 9.88 | 33.65 | -25.42 | -0.46 | -228.57 | -206.67 | -0.23 | -1250.0 | -283.33 | 0.43 | 0.0 | 4.88 | 0.07 | 0.0 | -30.0 | -614.81 | -175.61 | -316.15 |
| 22Q1 (13) | -1.16 | -143.77 | -510.53 | -1.51 | -12.69 | -420.69 | 1.31 | 59.76 | 178.92 | -0.02 | 0 | -100.0 | -2.67 | -303.82 | -456.25 | 0.77 | 71.11 | 266.67 | -0.07 | 0 | -16.67 | 7.39 | 119.72 | 147.73 | -0.14 | -118.18 | -250.0 | 0.02 | -96.43 | 140.0 | 0.43 | 4.88 | 2.38 | 0.07 | -12.5 | -36.36 | -223.08 | -188.39 | -463.56 |
| 21Q4 (12) | 2.65 | 90.65 | 227.16 | -1.34 | 44.4 | -348.15 | 0.82 | -28.07 | 254.72 | 0 | 0 | 100.0 | 1.31 | 228.43 | -2.96 | 0.45 | -21.05 | 200.0 | 0 | 100.0 | 100.0 | 3.36 | -41.88 | 101.12 | 0.77 | 450.0 | -56.5 | 0.56 | 1020.0 | -40.43 | 0.41 | 0.0 | -4.65 | 0.08 | -11.11 | 14.29 | 252.38 | -0.14 | 348.68 |
| 21Q3 (11) | 1.39 | 8.59 | -68.55 | -2.41 | -83.97 | -217.11 | 1.14 | 375.0 | 186.36 | 0 | 100.0 | 0 | -1.02 | -3300.0 | -127.87 | 0.57 | -58.09 | 1800.0 | -0.04 | -300.0 | -100.0 | 5.79 | -56.3 | 1549.24 | 0.14 | 193.33 | -63.16 | 0.05 | 183.33 | -84.38 | 0.41 | 0.0 | -2.38 | 0.09 | -10.0 | -35.71 | 252.73 | -11.15 | -49.68 |
| 21Q2 (10) | 1.28 | 773.68 | 134.59 | -1.31 | -351.72 | -322.03 | 0.24 | 114.46 | 146.15 | -0.02 | -100.0 | 71.43 | -0.03 | 93.75 | 99.04 | 1.36 | 547.62 | 6700.0 | -0.01 | 83.33 | 80.0 | 13.24 | 343.94 | 3442.36 | -0.15 | -275.0 | 46.43 | -0.06 | -20.0 | 83.78 | 0.41 | -2.38 | -4.65 | 0.1 | -9.09 | -16.67 | 284.44 | 818.6 | 113.84 |
| 21Q1 (9) | -0.19 | -123.46 | 85.27 | -0.29 | -153.7 | -193.55 | -1.66 | -213.21 | -233.87 | -0.01 | 0.0 | -125.0 | -0.48 | -135.56 | 51.02 | 0.21 | 40.0 | 162.5 | -0.06 | 25.0 | -200.0 | 2.98 | 78.38 | 88.67 | -0.04 | -102.26 | 87.1 | -0.05 | -105.32 | 86.84 | 0.42 | -2.33 | -4.55 | 0.11 | 57.14 | -8.33 | -39.58 | -170.37 | 94.48 |
| 20Q4 (8) | 0.81 | -81.67 | -86.01 | 0.54 | 171.05 | 231.71 | -0.53 | 59.85 | 74.88 | -0.01 | 0 | 0 | 1.35 | -63.11 | -74.91 | 0.15 | 400.0 | 850.0 | -0.08 | -300.0 | -60.0 | 1.67 | 376.59 | 1105.85 | 1.77 | 365.79 | 103.45 | 0.94 | 193.75 | 46.88 | 0.43 | 2.38 | -2.27 | 0.07 | -50.0 | -41.67 | 56.25 | -88.8 | -88.34 |
| 20Q3 (7) | 4.42 | 219.46 | 2700.0 | -0.76 | -228.81 | -169.72 | -1.32 | -153.85 | -760.0 | 0 | 100.0 | 100.0 | 3.66 | 217.68 | 297.83 | 0.03 | 50.0 | -86.36 | -0.02 | 60.0 | 33.33 | 0.35 | -6.14 | -84.0 | 0.38 | 235.71 | -33.33 | 0.32 | 186.49 | 700.0 | 0.42 | -2.33 | -6.67 | 0.14 | 16.67 | 7.69 | 502.27 | 124.43 | 1931.82 |
| 20Q2 (6) | -3.7 | -186.82 | -143.42 | 0.59 | 90.32 | 493.33 | -0.52 | -141.94 | 37.35 | -0.07 | -275.0 | -800.0 | -3.11 | -217.35 | -86.23 | 0.02 | -75.0 | -80.0 | -0.05 | -150.0 | 64.29 | 0.37 | -76.36 | -70.21 | -0.28 | 9.68 | -162.22 | -0.37 | 2.63 | -716.67 | 0.43 | -2.27 | -6.52 | 0.12 | 0.0 | -7.69 | -2055.56 | -186.82 | -779.02 |
| 20Q1 (5) | -1.29 | -122.28 | -503.12 | 0.31 | 175.61 | 119.62 | 1.24 | 158.77 | 153.06 | 0.04 | 0 | 233.33 | -0.98 | -118.22 | 22.22 | 0.08 | 500.0 | -74.19 | -0.02 | 60.0 | 71.43 | 1.58 | 1050.99 | -55.37 | -0.31 | -135.63 | -282.35 | -0.38 | -159.38 | -265.22 | 0.44 | 0.0 | -2.22 | 0.12 | 0.0 | 0.0 | -716.67 | -248.53 | -1891.67 |
| 19Q4 (4) | 5.79 | 3505.88 | 0.0 | -0.41 | -137.61 | 0.0 | -2.11 | -1155.0 | 0.0 | 0 | 100.0 | 0.0 | 5.38 | 484.78 | 0.0 | -0.02 | -109.09 | 0.0 | -0.05 | -66.67 | 0.0 | -0.17 | -107.58 | 0.0 | 0.87 | 52.63 | 0.0 | 0.64 | 1500.0 | 0.0 | 0.44 | -2.22 | 0.0 | 0.12 | -7.69 | 0.0 | 482.50 | 1859.71 | 0.0 |
| 19Q3 (3) | -0.17 | 88.82 | 0.0 | 1.09 | 826.67 | 0.0 | 0.2 | 124.1 | 0.0 | -0.04 | -500.0 | 0.0 | 0.92 | 155.09 | 0.0 | 0.22 | 120.0 | 0.0 | -0.03 | 78.57 | 0.0 | 2.19 | 74.82 | 0.0 | 0.57 | 26.67 | 0.0 | 0.04 | -33.33 | 0.0 | 0.45 | -2.17 | 0.0 | 0.13 | 0.0 | 0.0 | -27.42 | 88.27 | 0.0 |
| 19Q2 (2) | -1.52 | -575.0 | 0.0 | -0.15 | 90.51 | 0.0 | -0.83 | -269.39 | 0.0 | 0.01 | 133.33 | 0.0 | -1.67 | -32.54 | 0.0 | 0.1 | -67.74 | 0.0 | -0.14 | -100.0 | 0.0 | 1.25 | -64.58 | 0.0 | 0.45 | 164.71 | 0.0 | 0.06 | -73.91 | 0.0 | 0.46 | 2.22 | 0.0 | 0.13 | 8.33 | 0.0 | -233.85 | -684.62 | 0.0 |
| 19Q1 (1) | 0.32 | 0.0 | 0.0 | -1.58 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -1.26 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 3.54 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 40.00 | 0.0 | 0.0 |
