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) | 5.31 | -40.2 | 11.13 | 55550.0 | -8.78 | 0 | -0.04 | 0 | 16.44 | 84.72 | 1.1 | 13.4 | 0 | 0 | 2.35 | 31.36 | 4.55 | -20.32 | 4.22 | 43.54 | 1.98 | -6.16 | 0 | 0 | 85.65 | -51.2 |
| 2022 (9) | 8.88 | 121.45 | 0.02 | 0 | -6.63 | 0 | 0.04 | 0 | 8.9 | 0 | 0.97 | -61.96 | 0 | 0 | 1.79 | -61.07 | 5.71 | -18.43 | 2.94 | -18.78 | 2.11 | 0.96 | 0.01 | 0.0 | 175.49 | 150.33 |
| 2021 (8) | 4.01 | -57.11 | -4.08 | 0 | 0.16 | -90.3 | 0 | 0 | -0.07 | 0 | 2.55 | -44.44 | 0 | 0 | 4.60 | -51.04 | 7.0 | 15.7 | 3.62 | -2.69 | 2.09 | -2.34 | 0.01 | 0.0 | 70.10 | -55.99 |
| 2020 (7) | 9.35 | 125.85 | -6.27 | 0 | 1.65 | 0 | -1.11 | 0 | 3.08 | 6.94 | 4.59 | 56.66 | 1.33 | 0 | 9.40 | 68.91 | 6.05 | 65.3 | 3.72 | 3281.82 | 2.14 | -5.31 | 0.01 | 0.0 | 159.28 | -8.43 |
| 2019 (6) | 4.14 | 33.12 | -1.26 | 0 | -0.46 | 0 | 0.44 | 0 | 2.88 | 0 | 2.93 | -56.07 | 0 | 0 | 5.57 | -56.15 | 3.66 | 695.65 | 0.11 | 0 | 2.26 | 13.0 | 0.01 | -50.0 | 173.95 | 0 |
| 2018 (5) | 3.11 | 640.48 | -7.41 | 0 | 0.1 | -93.71 | -0.5 | 0 | -4.3 | 0 | 6.67 | 6.21 | 0.01 | 0 | 12.69 | 16.05 | 0.46 | -48.31 | -2.53 | 0 | 2.0 | -31.27 | 0.02 | 0.0 | 0.00 | 0 |
| 2017 (4) | 0.42 | -93.0 | -6.03 | 0 | 1.59 | 0 | 0.23 | 0 | -5.61 | 0 | 6.28 | 99.37 | 0 | 0 | 10.94 | 109.47 | 0.89 | -81.34 | -9.76 | 0 | 2.91 | -7.62 | 0.02 | -80.0 | 0.00 | 0 |
| 2016 (3) | 6.0 | -36.31 | -0.8 | 0 | -2.09 | 0 | -0.17 | 0 | 5.2 | 68.83 | 3.15 | 14.55 | 0.06 | 0 | 5.22 | 22.67 | 4.77 | -29.96 | 0.43 | -59.05 | 3.15 | -3.96 | 0.1 | 11.11 | 163.04 | -23.5 |
| 2015 (2) | 9.42 | 470.91 | -6.34 | 0 | -5.08 | 0 | 0.04 | 0 | 3.08 | -44.7 | 2.75 | -38.48 | -0.01 | 0 | 4.26 | -34.68 | 6.81 | 28.49 | 1.05 | -86.73 | 3.28 | -4.93 | 0.09 | 0.0 | 213.12 | 1378.94 |
| 2014 (1) | 1.65 | -84.35 | 3.92 | 0 | -5.03 | 0 | -5.81 | 0 | 5.57 | -36.7 | 4.47 | 75.29 | 2.7 | 0 | 6.52 | 90.98 | 5.3 | -9.25 | 7.91 | 142.64 | 3.45 | 9.52 | 0.09 | 0.0 | 14.41 | -91.11 |
| 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) | 0.5 | -73.54 | -89.43 | 0.87 | -73.72 | 1342.86 | -0.25 | 91.26 | 89.32 | -0.16 | -134.04 | -328.57 | 1.37 | -73.65 | -70.6 | 0.31 | 19.23 | 93.75 | 0 | 0 | 0 | 2.62 | 21.05 | 107.53 | 2.18 | 16.58 | 89.57 | 1.21 | -0.82 | 764.29 | 0.47 | 2.17 | 0.0 | 0 | 0 | 0 | 29.76 | -73.54 | -96.16 |
| 23Q3 (19) | 1.89 | 360.98 | -24.1 | 3.31 | -52.37 | 16450.0 | -2.86 | 46.04 | -73.33 | 0.47 | 288.0 | 4800.0 | 5.2 | -29.35 | 107.17 | 0.26 | 23.81 | -10.34 | 0 | 0 | 0 | 2.17 | 25.15 | 0.42 | 1.87 | 411.67 | 43.85 | 1.22 | 8.93 | -12.86 | 0.46 | -11.54 | -16.36 | 0 | 0 | 0 | 112.50 | 350.0 | -11.9 |
| 23Q2 (18) | 0.41 | -83.67 | -72.85 | 6.95 | 0 | 1137.31 | -5.3 | -1332.43 | -85.31 | -0.25 | -150.0 | -733.33 | 7.36 | 193.23 | 776.19 | 0.21 | -34.38 | 23.53 | 0 | 0 | 0 | 1.73 | -41.36 | 38.72 | -0.6 | -154.05 | -136.81 | 1.12 | 64.71 | 180.0 | 0.52 | 0.0 | -5.45 | 0 | 0 | 0 | 25.00 | -88.05 | -84.27 |
| 23Q1 (17) | 2.51 | -46.93 | 1468.75 | 0 | 100.0 | -100.0 | -0.37 | 84.19 | -260.87 | -0.1 | -242.86 | 0 | 2.51 | -46.14 | 178.89 | 0.32 | 100.0 | -5.88 | 0 | 0 | 0 | 2.95 | 133.61 | 25.58 | 1.11 | -3.48 | -31.9 | 0.68 | 385.71 | -32.0 | 0.52 | 10.64 | -3.7 | 0 | 0 | 0 | 209.17 | -73.03 | 1913.23 |
| 22Q4 (16) | 4.73 | 89.96 | 137.69 | -0.07 | -450.0 | 97.29 | -2.34 | -41.82 | -23300.0 | 0.07 | 800.0 | 16.67 | 4.66 | 85.66 | 889.83 | 0.16 | -44.83 | -5.88 | 0 | 0 | 0 | 1.26 | -41.43 | 16.88 | 1.15 | -11.54 | -26.75 | 0.14 | -90.0 | -82.72 | 0.47 | -14.55 | -7.84 | 0 | 0 | 0 | 775.41 | 507.25 | 414.34 |
| 22Q3 (15) | 2.49 | 64.9 | 495.24 | 0.02 | 102.99 | 105.13 | -1.65 | 42.31 | -242.24 | -0.01 | 66.67 | -109.09 | 2.51 | 198.81 | 346.08 | 0.29 | 70.59 | -65.06 | 0 | 0 | 0 | 2.16 | 72.87 | -66.91 | 1.3 | -20.25 | 2.36 | 1.4 | 250.0 | 108.96 | 0.55 | 0.0 | 1.85 | 0 | 0 | 0 | 127.69 | -19.66 | 345.25 |
| 22Q2 (14) | 1.51 | 843.75 | 30.17 | -0.67 | -190.54 | 30.93 | -2.86 | -1343.48 | -615.0 | -0.03 | 0 | 0.0 | 0.84 | -6.67 | 342.11 | 0.17 | -50.0 | -83.17 | 0 | 0 | 0 | 1.25 | -46.91 | -82.85 | 1.63 | 0.0 | -22.75 | 0.4 | -60.0 | -59.6 | 0.55 | 1.85 | 5.77 | 0 | 0 | 0 | 158.95 | 1429.87 | 106.91 |
| 22Q1 (13) | 0.16 | -91.96 | -89.26 | 0.74 | 128.68 | 628.57 | 0.23 | 2400.0 | 138.98 | 0 | -100.0 | 100.0 | 0.9 | 252.54 | -33.33 | 0.34 | 100.0 | -37.04 | 0 | 0 | 0 | 2.35 | 117.44 | -42.88 | 1.63 | 3.82 | -20.1 | 1.0 | 23.46 | -13.79 | 0.54 | 5.88 | 3.85 | 0 | 0 | 0 | 10.39 | -93.11 | -88.29 |
| 21Q4 (12) | 1.99 | 415.87 | -31.85 | -2.58 | -561.54 | -1712.5 | -0.01 | -100.86 | -105.26 | 0.06 | -45.45 | 105.45 | -0.59 | 42.16 | -119.16 | 0.17 | -79.52 | -65.31 | 0 | 0 | -100.0 | 1.08 | -83.42 | -68.62 | 1.57 | 23.62 | -22.28 | 0.81 | 20.9 | -48.73 | 0.51 | -5.56 | -3.77 | 0 | 0 | 0 | 150.76 | 389.55 | 8.94 |
| 21Q3 (11) | -0.63 | -154.31 | -120.93 | -0.39 | 59.79 | 87.04 | 1.16 | 390.0 | 336.73 | 0.11 | 466.67 | 83.33 | -1.02 | -636.84 | 0 | 0.83 | -17.82 | -24.55 | 0 | 0 | 0 | 6.53 | -10.39 | -20.33 | 1.27 | -39.81 | -41.74 | 0.67 | -32.32 | -51.09 | 0.54 | 3.85 | 1.89 | 0 | 0 | 0 | -52.07 | -167.78 | -132.87 |
| 21Q2 (10) | 1.16 | -22.15 | -4.92 | -0.97 | -592.86 | 47.85 | -0.4 | 32.2 | -344.44 | -0.03 | 78.57 | -130.0 | 0.19 | -85.93 | 129.69 | 1.01 | 87.04 | -3.81 | 0 | 0 | 0 | 7.28 | 76.79 | -34.12 | 2.11 | 3.43 | 154.22 | 0.99 | -14.66 | 230.0 | 0.52 | 0.0 | -3.7 | 0 | 0 | 0 | 76.82 | -13.38 | -47.11 |
| 21Q1 (9) | 1.49 | -48.97 | -31.96 | -0.14 | -187.5 | 91.03 | -0.59 | -410.53 | -128.92 | -0.14 | 87.27 | 17.65 | 1.35 | -56.17 | 114.29 | 0.54 | 10.2 | -72.45 | 0 | -100.0 | 0 | 4.12 | 19.45 | -75.45 | 2.04 | 0.99 | 100.0 | 1.16 | -26.58 | 146.81 | 0.52 | -1.89 | -5.45 | 0 | 0 | 0 | 88.69 | -35.91 | -58.69 |
| 20Q4 (8) | 2.92 | -2.99 | 201.03 | 0.16 | 105.32 | 115.09 | 0.19 | 138.78 | -68.85 | -1.1 | -1933.33 | -466.67 | 3.08 | 0 | 3522.22 | 0.49 | -55.45 | -41.67 | 1.33 | 0 | 0 | 3.45 | -57.9 | -44.13 | 2.02 | -7.34 | 114.89 | 1.58 | 15.33 | 229.17 | 0.53 | 0.0 | -8.62 | 0 | 0 | 0 | 138.39 | -12.65 | 51.23 |
| 20Q3 (7) | 3.01 | 146.72 | 150.83 | -3.01 | -61.83 | -502.0 | -0.49 | -444.44 | -281.48 | 0.06 | -40.0 | 20.0 | 0 | 100.0 | -100.0 | 1.1 | 4.76 | 74.6 | 0 | 0 | 0 | 8.19 | -25.89 | 83.05 | 2.18 | 162.65 | 81.67 | 1.37 | 356.67 | 426.19 | 0.53 | -1.85 | -8.62 | 0 | 0 | 0 | 158.42 | 9.08 | -78.88 |
| 20Q2 (6) | 1.22 | -44.29 | 838.46 | -1.86 | -19.23 | -335.44 | -0.09 | -104.41 | 93.23 | 0.1 | 158.82 | 190.91 | -0.64 | -201.59 | -169.57 | 1.05 | -46.43 | 66.67 | 0 | 0 | 0 | 11.05 | -34.14 | 123.68 | 0.83 | -18.63 | -36.15 | 0.3 | -36.17 | 2900.0 | 0.54 | -1.82 | -8.47 | 0 | 0 | 0 | 145.24 | -32.35 | 570.33 |
| 20Q1 (5) | 2.19 | 125.77 | 18.38 | -1.56 | -47.17 | -218.37 | 2.04 | 234.43 | 0 | -0.17 | -156.67 | -185.0 | 0.63 | 800.0 | -53.68 | 1.96 | 133.33 | 136.14 | 0 | 0 | 0 | 16.78 | 171.89 | 146.86 | 1.02 | 8.51 | 363.64 | 0.47 | -2.08 | 840.0 | 0.55 | -5.17 | 5.77 | 0 | 0 | 0 | 214.71 | 134.63 | -33.85 |
| 19Q4 (4) | 0.97 | -19.17 | 0.0 | -1.06 | -112.0 | 0.0 | 0.61 | 125.93 | 0.0 | 0.3 | 500.0 | 0.0 | -0.09 | -112.86 | 0.0 | 0.84 | 33.33 | 0.0 | 0 | 0 | 0.0 | 6.17 | 37.94 | 0.0 | 0.94 | -21.67 | 0.0 | 0.48 | 214.29 | 0.0 | 0.58 | 0.0 | 0.0 | 0 | 0 | 0.0 | 91.51 | -87.8 | 0.0 |
| 19Q3 (3) | 1.2 | 823.08 | 0.0 | -0.5 | -163.29 | 0.0 | 0.27 | 120.3 | 0.0 | 0.05 | 145.45 | 0.0 | 0.7 | -23.91 | 0.0 | 0.63 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.47 | -9.45 | 0.0 | 1.2 | -7.69 | 0.0 | -0.42 | -4300.0 | 0.0 | 0.58 | -1.69 | 0.0 | 0 | 0 | 0.0 | 750.00 | 3361.54 | 0.0 |
| 19Q2 (2) | 0.13 | -92.97 | 0.0 | 0.79 | 261.22 | 0.0 | -1.33 | 0 | 0.0 | -0.11 | -155.0 | 0.0 | 0.92 | -32.35 | 0.0 | 0.63 | -24.1 | 0.0 | 0 | 0 | 0.0 | 4.94 | -27.31 | 0.0 | 1.3 | 490.91 | 0.0 | 0.01 | -80.0 | 0.0 | 0.59 | 13.46 | 0.0 | 0 | 0 | 0.0 | 21.67 | -93.32 | 0.0 |
| 19Q1 (1) | 1.85 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.80 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 324.56 | 0.0 | 0.0 |
