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) | 8.27 | 0 | -2.5 | 0 | -6.08 | 0 | -1.03 | 0 | 5.77 | 0 | 1.61 | -46.86 | -0.07 | 0 | 3.54 | -38.22 | 2.44 | -6.87 | 1.04 | -52.94 | 2.02 | 10.38 | 0.31 | 47.62 | 245.40 | 0 |
| 2022 (9) | -4.18 | 0 | -0.66 | 0 | 5.82 | 476.24 | -0.88 | 0 | -4.84 | 0 | 3.03 | 52.26 | 0.05 | 0 | 5.73 | 43.05 | 2.62 | 42.39 | 2.21 | 183.33 | 1.83 | 2.81 | 0.21 | 16.67 | -98.35 | 0 |
| 2021 (8) | 2.23 | 67.67 | -4.39 | 0 | 1.01 | -57.38 | -0.03 | 0 | -2.16 | 0 | 1.99 | -54.04 | -0.17 | 0 | 4.01 | -44.27 | 1.84 | -69.28 | 0.78 | -78.57 | 1.78 | 34.85 | 0.18 | 5.88 | 81.39 | 213.92 |
| 2020 (7) | 1.33 | -75.86 | -3.48 | 0 | 2.37 | -59.97 | 0.27 | 285.71 | -2.15 | 0 | 4.33 | -38.84 | 0.19 | 0 | 7.19 | -42.48 | 5.99 | 52.81 | 3.64 | 43.31 | 1.32 | 24.53 | 0.17 | -66.67 | 25.93 | -80.66 |
| 2019 (6) | 5.51 | 9083.33 | -9.01 | 0 | 5.92 | 144.63 | 0.07 | -36.36 | -3.5 | 0 | 7.08 | 255.78 | -0.88 | 0 | 12.50 | 179.79 | 3.92 | 28.52 | 2.54 | 12.39 | 1.06 | 68.25 | 0.51 | 4.08 | 134.06 | 7452.23 |
| 2018 (5) | 0.06 | -97.01 | -1.46 | 0 | 2.42 | 18.63 | 0.11 | -50.0 | -1.4 | 0 | 1.99 | -31.62 | -0.76 | 0 | 4.47 | -36.88 | 3.05 | 20.08 | 2.26 | 16.49 | 0.63 | 5.0 | 0.49 | -28.99 | 1.78 | -97.15 |
| 2017 (4) | 2.01 | 151.25 | -3.62 | 0 | 2.04 | 0 | 0.22 | 633.33 | -1.61 | 0 | 2.91 | 3537.5 | 0.64 | 966.67 | 7.08 | 3003.2 | 2.54 | 108.2 | 1.94 | 203.12 | 0.6 | -18.92 | 0.69 | 9.52 | 62.23 | 56.35 |
| 2016 (3) | 0.8 | -44.44 | -0.26 | 0 | -0.04 | 0 | 0.03 | 0 | 0.54 | 0 | 0.08 | -95.48 | 0.06 | 0 | 0.23 | -95.78 | 1.22 | 50.62 | 0.64 | -8.57 | 0.74 | -1.33 | 0.63 | -1.56 | 39.80 | -42.23 |
| 2015 (2) | 1.44 | 0 | -1.65 | 0 | 0.37 | 105.56 | -0.15 | 0 | -0.21 | 0 | 1.77 | 152.86 | -0.38 | 0 | 5.41 | 120.03 | 0.81 | 0 | 0.7 | 6.06 | 0.75 | -2.6 | 0.64 | 0.0 | 68.90 | 0 |
| 2014 (1) | -4.45 | 0 | 3.58 | -13.73 | 0.18 | 0 | -0.14 | 0 | -0.87 | 0 | 0.7 | 118.75 | -0.25 | 0 | 2.46 | 150.23 | -1.72 | 0 | 0.66 | 0 | 0.77 | -16.3 | 0.64 | -1.54 | -214.98 | 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) | 2.15 | -21.25 | 402.82 | -0.29 | 65.48 | 9.38 | -0.65 | 84.03 | -136.93 | -0.22 | 26.67 | 52.17 | 1.86 | -1.59 | 280.58 | 0.09 | -83.02 | -89.77 | -0.1 | -1100.0 | 47.37 | 0.70 | -82.52 | -90.38 | 1.35 | 68.75 | -11.76 | 0.29 | -65.48 | -9.38 | 0.43 | -21.82 | -8.51 | 0.09 | 12.5 | 80.0 | 265.43 | 42.92 | 414.03 |
| 23Q3 (19) | 2.73 | 5560.0 | 277.27 | -0.84 | 7.69 | -35.48 | -4.07 | -213.08 | -328.65 | -0.3 | 28.57 | -190.91 | 1.89 | 296.88 | 187.5 | 0.53 | -24.29 | -50.93 | 0.01 | -90.0 | -95.45 | 4.00 | -41.84 | -50.63 | 0.8 | 566.67 | 63.27 | 0.84 | 320.0 | -19.23 | 0.55 | 1.85 | 17.02 | 0.08 | 14.29 | 60.0 | 185.71 | 3108.57 | 288.13 |
| 23Q2 (18) | -0.05 | -101.45 | 37.5 | -0.91 | -102.22 | -727.27 | -1.3 | -2066.67 | -222.64 | -0.42 | -366.67 | 12.5 | -0.96 | -132.11 | -405.26 | 0.7 | 141.38 | 22.81 | 0.1 | 225.0 | 900.0 | 6.88 | 118.36 | 89.1 | 0.12 | -29.41 | -81.54 | 0.2 | 166.67 | -78.26 | 0.54 | 5.88 | 17.39 | 0.07 | 0.0 | 40.0 | -6.17 | -100.5 | -10.34 |
| 23Q1 (17) | 3.44 | 584.51 | 285.95 | -0.45 | -40.62 | -215.38 | -0.06 | -103.41 | -104.92 | -0.09 | 80.43 | 65.38 | 2.99 | 390.29 | 304.79 | 0.29 | -67.05 | -43.14 | -0.08 | 57.89 | -500.0 | 3.15 | -56.66 | -27.13 | 0.17 | -88.89 | 440.0 | -0.3 | -193.75 | -328.57 | 0.51 | 8.51 | 15.91 | 0.07 | 40.0 | 40.0 | 1228.57 | 1553.52 | 378.92 |
| 22Q4 (16) | -0.71 | 53.9 | -188.75 | -0.32 | 48.39 | 67.35 | 1.76 | -1.12 | 362.69 | -0.46 | -239.39 | 0 | -1.03 | 52.31 | -472.22 | 0.88 | -18.52 | 72.55 | -0.19 | -186.36 | -375.0 | 7.27 | -10.3 | 88.81 | 1.53 | 212.24 | 255.81 | 0.32 | -69.23 | 166.67 | 0.47 | 0.0 | 4.44 | 0.05 | 0.0 | 0.0 | -84.52 | 14.38 | -165.51 |
| 22Q3 (15) | -1.54 | -1825.0 | -164.71 | -0.62 | -463.64 | 59.21 | 1.78 | 67.92 | 160.54 | 0.33 | 168.75 | 1200.0 | -2.16 | -1036.84 | -351.16 | 1.08 | 89.47 | 111.76 | 0.22 | 2100.0 | 0 | 8.11 | 122.76 | 85.37 | 0.49 | -24.62 | 268.97 | 1.04 | 13.04 | 336.36 | 0.47 | 2.17 | 4.44 | 0.05 | 0.0 | 25.0 | -98.72 | -1664.58 | -102.07 |
| 22Q2 (14) | -0.08 | 95.68 | -102.25 | -0.11 | -128.21 | 85.33 | 1.06 | -13.11 | 137.19 | -0.48 | -84.62 | -900.0 | -0.19 | 86.99 | -106.76 | 0.57 | 11.76 | 42.5 | 0.01 | -50.0 | 0 | 3.64 | -15.86 | 16.66 | 0.65 | 1400.0 | -13.33 | 0.92 | 1414.29 | 178.79 | 0.46 | 4.55 | 4.55 | 0.05 | 0.0 | 0.0 | -5.59 | 98.73 | -101.29 |
| 22Q1 (13) | -1.85 | -331.25 | 58.98 | 0.39 | 139.8 | 133.91 | 1.22 | 282.09 | -83.67 | -0.26 | 0 | -333.33 | -1.46 | -711.11 | 74.2 | 0.51 | 0.0 | -10.53 | 0.02 | 150.0 | 116.67 | 4.33 | 12.3 | -9.31 | -0.05 | -111.63 | -105.26 | -0.07 | -158.33 | -108.97 | 0.44 | -2.22 | 0.0 | 0.05 | 0.0 | 25.0 | -440.48 | -441.37 | -23.06 |
| 21Q4 (12) | 0.8 | -66.39 | -88.56 | -0.98 | 35.53 | -168.06 | -0.67 | 77.21 | 90.71 | 0 | 100.0 | -100.0 | -0.18 | -120.93 | -102.14 | 0.51 | 0.0 | 245.71 | -0.04 | 0 | -122.22 | 3.85 | -11.93 | 278.4 | 0.43 | 248.28 | -79.52 | 0.12 | 127.27 | -88.46 | 0.45 | 0.0 | 15.38 | 0.05 | 25.0 | 0.0 | 129.03 | -97.29 | -72.68 |
| 21Q3 (11) | 2.38 | -33.15 | 176.53 | -1.52 | -102.67 | 39.44 | -2.94 | -3.16 | -162.42 | -0.03 | -150.0 | 0 | 0.86 | -69.4 | 115.3 | 0.51 | 27.5 | -71.82 | 0 | 0 | 100.0 | 4.37 | 40.18 | -49.69 | -0.29 | -138.67 | -110.86 | -0.44 | -233.33 | -124.86 | 0.45 | 2.27 | 21.62 | 0.04 | -20.0 | 0.0 | 4760.00 | 996.4 | 3436.59 |
| 21Q2 (10) | 3.56 | 178.94 | 601.41 | -0.75 | 34.78 | 11.76 | -2.85 | -138.15 | -423.86 | 0.06 | 200.0 | 175.0 | 2.81 | 149.65 | 280.13 | 0.4 | -29.82 | -64.29 | 0 | 100.0 | -100.0 | 3.12 | -34.59 | -60.47 | 0.75 | -21.05 | -40.94 | 0.33 | -57.69 | -56.58 | 0.44 | 0.0 | 51.72 | 0.05 | 25.0 | 25.0 | 434.15 | 221.29 | 766.51 |
| 21Q1 (9) | -4.51 | -164.52 | -143.78 | -1.15 | -179.86 | 26.75 | 7.47 | 203.61 | 87.22 | -0.06 | -120.0 | -250.0 | -5.66 | -167.14 | -65.5 | 0.57 | 262.86 | -67.61 | -0.12 | -166.67 | 0 | 4.77 | 320.91 | -75.58 | 0.95 | -54.76 | 1683.33 | 0.78 | -25.0 | 1014.29 | 0.44 | 12.82 | 62.96 | 0.04 | -20.0 | 0.0 | -357.94 | -175.79 | 26.48 |
| 20Q4 (8) | 6.99 | 324.76 | 399.29 | 1.44 | 157.37 | 157.6 | -7.21 | -253.08 | -436.92 | 0.3 | 0 | 76.47 | 8.43 | 250.0 | 866.36 | -0.35 | -119.34 | -121.88 | 0.18 | 185.71 | 158.06 | -2.16 | -124.84 | -120.47 | 2.1 | -21.35 | 223.08 | 1.04 | -41.24 | 300.0 | 0.39 | 5.41 | 44.44 | 0.05 | 25.0 | -76.19 | 472.30 | 431.06 | 149.64 |
| 20Q3 (7) | -3.11 | -338.03 | -296.84 | -2.51 | -195.29 | -78.01 | 4.71 | 435.23 | 554.17 | 0 | 100.0 | 100.0 | -5.62 | -260.26 | -3405.88 | 1.81 | 61.61 | -66.79 | -0.21 | -195.45 | -107.12 | 8.69 | 10.14 | -76.9 | 2.67 | 110.24 | 144.95 | 1.77 | 132.89 | 139.19 | 0.37 | 27.59 | 32.14 | 0.04 | 0.0 | -63.64 | -142.66 | -119.01 | -202.03 |
| 20Q2 (6) | -0.71 | 61.62 | -140.11 | -0.85 | 45.86 | 29.75 | 0.88 | -77.94 | -24.79 | -0.08 | -300.0 | 81.82 | -1.56 | 54.39 | -378.57 | 1.12 | -36.36 | 135.67 | 0.22 | 0 | 106.51 | 7.89 | -59.59 | 140.17 | 1.27 | 2216.67 | -5.93 | 0.76 | 985.71 | -20.83 | 0.29 | 7.41 | 7.41 | 0.04 | 0.0 | -60.0 | -65.14 | 86.62 | -148.95 |
| 20Q1 (5) | -1.85 | -232.14 | -346.67 | -1.57 | 37.2 | 59.64 | 3.99 | 86.45 | 112.23 | 0.04 | -76.47 | -90.0 | -3.42 | -210.91 | -8.92 | 1.76 | 10.0 | -44.65 | 0 | 100.0 | 100.0 | 19.53 | 85.21 | -32.25 | -0.06 | -109.23 | -107.23 | 0.07 | -73.08 | -87.93 | 0.27 | 0.0 | 8.0 | 0.04 | -80.95 | -55.56 | -486.84 | -357.33 | -697.19 |
| 19Q4 (4) | 1.4 | -11.39 | 0.0 | -2.5 | -77.3 | 0.0 | 2.14 | 197.22 | 0.0 | 0.17 | 383.33 | 0.0 | -1.1 | -747.06 | 0.0 | 1.6 | -70.64 | 0.0 | -0.31 | -110.51 | 0.0 | 10.55 | -71.98 | 0.0 | 0.65 | -40.37 | 0.0 | 0.26 | -64.86 | 0.0 | 0.27 | -3.57 | 0.0 | 0.21 | 90.91 | 0.0 | 189.19 | 35.31 | 0.0 |
| 19Q3 (3) | 1.58 | -10.73 | 0.0 | -1.41 | -16.53 | 0.0 | 0.72 | -38.46 | 0.0 | -0.06 | 86.36 | 0.0 | 0.17 | -69.64 | 0.0 | 5.45 | 273.57 | 0.0 | 2.95 | 187.28 | 0.0 | 37.64 | 291.55 | 0.0 | 1.09 | -19.26 | 0.0 | 0.74 | -22.92 | 0.0 | 0.28 | 3.7 | 0.0 | 0.11 | 10.0 | 0.0 | 139.82 | 5.06 | 0.0 |
| 19Q2 (2) | 1.77 | 136.0 | 0.0 | -1.21 | 68.89 | 0.0 | 1.17 | -37.77 | 0.0 | -0.44 | -210.0 | 0.0 | 0.56 | 117.83 | 0.0 | -3.14 | -198.74 | 0.0 | -3.38 | -2153.33 | 0.0 | -19.65 | -168.16 | 0.0 | 1.35 | 62.65 | 0.0 | 0.96 | 65.52 | 0.0 | 0.27 | 8.0 | 0.0 | 0.1 | 11.11 | 0.0 | 133.08 | 63.25 | 0.0 |
| 19Q1 (1) | 0.75 | 0.0 | 0.0 | -3.89 | 0.0 | 0.0 | 1.88 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | -3.14 | 0.0 | 0.0 | 3.18 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 28.83 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 81.52 | 0.0 | 0.0 |
