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) | 20.84 | 42.64 | 8.73 | 0 | -11.86 | 0 | -2.66 | 0 | 29.57 | 0 | 11.36 | 971.7 | 1.2 | 0 | 6.37 | 451.33 | 4.64 | 81.25 | 8.84 | 170.34 | 1.81 | 182.81 | 0.08 | 14.29 | 194.22 | -47.09 |
| 2022 (9) | 14.61 | 183.69 | -30.51 | 0 | 12.75 | 0 | 0.44 | 0 | -15.9 | 0 | 1.06 | -13.11 | -0.75 | 0 | 1.16 | 8.27 | 2.56 | -21.47 | 3.27 | -63.09 | 0.64 | 14.29 | 0.07 | -30.0 | 367.09 | 578.57 |
| 2021 (8) | 5.15 | 0 | -4.52 | 0 | -6.81 | 0 | -0.23 | 0 | 0.63 | 0 | 1.22 | -93.62 | 0.28 | 0 | 1.07 | -93.99 | 3.26 | -3.26 | 8.86 | -19.53 | 0.56 | 1.82 | 0.1 | 25.0 | 54.10 | 0 |
| 2020 (7) | -15.1 | 0 | -21.52 | 0 | 19.99 | 0 | -0.7 | 0 | -36.62 | 0 | 19.13 | 9968.42 | -0.08 | 0 | 17.75 | 8585.6 | 3.37 | 214.95 | 11.01 | 27.28 | 0.55 | 7.84 | 0.08 | 14.29 | -129.73 | 0 |
| 2019 (6) | -15.93 | 0 | 53.53 | 3541.5 | -11.59 | 0 | -0.64 | 0 | 37.6 | 0 | 0.19 | 216.67 | 0.01 | 0 | 0.20 | -96.18 | 1.07 | 0 | 8.65 | 3360.0 | 0.51 | 363.64 | 0.07 | -50.0 | -172.59 | 0 |
| 2018 (5) | -10.13 | 0 | 1.47 | -96.74 | -7.63 | 0 | 0.2 | 0 | -8.66 | 0 | 0.06 | 200.0 | -0.35 | 0 | 5.36 | 17.86 | -1.01 | 0 | 0.25 | -97.93 | 0.11 | 0.0 | 0.14 | 250.0 | -2026.00 | 0 |
| 2017 (4) | -4.43 | 0 | 45.13 | 248.49 | -17.72 | 0 | -0.19 | 0 | 40.7 | 321.76 | 0.02 | -71.43 | 0.02 | 0 | 4.55 | 381.82 | -2.18 | 0 | 12.1 | 207.89 | 0.11 | -70.27 | 0.04 | 100.0 | -36.16 | 0 |
| 2016 (3) | -3.3 | 0 | 12.95 | 0 | -9.46 | 0 | -0.08 | 0 | 9.65 | 0 | 0.07 | -83.33 | -0.05 | 0 | 0.94 | -95.04 | 4.68 | 0 | 3.93 | 63.75 | 0.37 | -93.74 | 0.02 | -90.91 | -76.39 | 0 |
| 2015 (2) | 237.59 | -49.04 | -525.26 | 0 | 8.56 | 85.68 | -46.23 | 0 | -287.67 | 0 | 0.42 | -37.31 | -66.93 | 0 | 19.00 | -40.15 | -0.33 | 0 | 2.4 | -52.19 | 5.91 | -25.0 | 0.22 | -38.89 | 2785.35 | -20.78 |
| 2014 (1) | 466.21 | 13.93 | -462.71 | 0 | 4.61 | -9.96 | -36.58 | 0 | 3.5 | 0 | 0.67 | -94.3 | -8.26 | 0 | 31.75 | 1817.71 | -0.53 | 0 | 5.02 | 94.57 | 7.88 | 5.21 | 0.36 | 20.0 | 3515.91 | -10.9 |
| 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) | 0.89 | -95.05 | -81.06 | -10.56 | -221.95 | 32.61 | 2.28 | 112.1 | -81.3 | -0.46 | 91.9 | -192.0 | -9.67 | -165.83 | 11.85 | 8.93 | 1439.66 | 1494.64 | 1.35 | 437.5 | 282.43 | 14.45 | 1443.39 | 561.29 | -0.57 | -122.62 | -267.65 | 4.48 | 150.28 | 700.0 | 0.91 | 116.67 | 435.29 | 0.01 | -66.67 | -50.0 | 16.48 | -97.95 | -97.37 |
| 23Q3 (19) | 17.97 | 1066.88 | 130.68 | -3.28 | -113.66 | 55.74 | -18.84 | -292.5 | -726.32 | -5.68 | -260.45 | -2172.0 | 14.69 | -42.5 | 3765.79 | 0.58 | -58.57 | 87.1 | -0.4 | -248.15 | -3900.0 | 0.94 | -75.8 | -20.27 | 2.52 | 36.96 | 98.43 | 1.79 | -34.43 | 10.49 | 0.42 | 35.48 | 162.5 | 0.03 | 200.0 | 50.0 | 802.23 | 1488.84 | 85.37 |
| 23Q2 (18) | 1.54 | 250.0 | 408.0 | 24.01 | 1767.36 | 568.03 | -4.8 | -150.47 | -205.26 | 3.54 | 5157.14 | 476.6 | 25.55 | 2655.0 | 553.82 | 1.4 | 211.11 | 600.0 | 0.27 | 1450.0 | 1000.0 | 3.87 | 57.83 | 280.67 | 1.84 | 116.47 | 222.81 | 2.73 | 1920.0 | 396.36 | 0.31 | 82.35 | 93.75 | 0.01 | -50.0 | -50.0 | 50.49 | -95.41 | 173.72 |
| 23Q1 (17) | 0.44 | -90.64 | -83.21 | -1.44 | 90.81 | 37.39 | 9.51 | -21.99 | 649.71 | -0.07 | -114.0 | -106.19 | -1.0 | 90.88 | -412.5 | 0.45 | -19.64 | 0 | -0.02 | 97.3 | -166.67 | 2.45 | 12.19 | 0 | 0.85 | 150.0 | 123.68 | -0.15 | -126.79 | -127.78 | 0.17 | 0.0 | 13.33 | 0.02 | 0.0 | 0.0 | 1100.00 | 75.53 | 198.09 |
| 22Q4 (16) | 4.7 | -39.67 | 240.3 | -15.67 | -111.47 | -700.38 | 12.19 | 634.65 | 1075.2 | 0.5 | 300.0 | 377.78 | -10.97 | -2986.84 | -1382.43 | 0.56 | 80.65 | -37.08 | -0.74 | -7300.0 | -196.1 | 2.19 | 86.07 | -18.83 | 0.34 | -73.23 | 47.83 | 0.56 | -65.43 | 21.74 | 0.17 | 6.25 | 13.33 | 0.02 | 0.0 | 0.0 | 626.67 | 44.8 | 217.85 |
| 22Q3 (15) | 7.79 | 1658.0 | -24.44 | -7.41 | -44.44 | -283.94 | -2.28 | -150.0 | 70.23 | -0.25 | 73.4 | -160.98 | 0.38 | 106.75 | -95.47 | 0.31 | 55.0 | 47.62 | -0.01 | 66.67 | -125.0 | 1.17 | 15.53 | 50.86 | 1.27 | 122.81 | -8.63 | 1.62 | 194.55 | 175.0 | 0.16 | 0.0 | 14.29 | 0.02 | 0.0 | -33.33 | 432.78 | 731.86 | 0 |
| 22Q2 (14) | -0.5 | -119.08 | 71.91 | -5.13 | -123.04 | -50.0 | 4.56 | 363.58 | 140.0 | -0.94 | -183.19 | -88.0 | -5.63 | -1859.38 | -8.27 | 0.2 | 0 | 81.82 | -0.03 | -200.0 | 25.0 | 1.02 | 0 | 183.77 | 0.57 | 50.0 | -25.97 | 0.55 | 1.85 | -91.77 | 0.16 | 6.67 | 14.29 | 0.02 | 0.0 | -33.33 | -68.49 | -118.56 | -163.58 |
| 22Q1 (13) | 2.62 | 178.21 | 13200.0 | -2.3 | -188.12 | -29.94 | -1.73 | -38.4 | -965.0 | 1.13 | 727.78 | 2160.0 | 0.32 | 143.24 | 117.88 | 0 | -100.0 | -100.0 | 0.03 | -96.1 | 106.25 | -0.00 | -100.0 | -100.0 | 0.38 | 65.22 | -56.32 | 0.54 | 17.39 | -86.12 | 0.15 | 0.0 | 15.38 | 0.02 | 0.0 | 0.0 | 369.01 | 169.4 | 74640.85 |
| 21Q4 (12) | -3.35 | -132.49 | -70.92 | 2.61 | 235.23 | 403.49 | -1.25 | 83.68 | -120.9 | -0.18 | -143.9 | -200.0 | -0.74 | -108.83 | 73.76 | 0.89 | 323.81 | -81.76 | 0.77 | 1825.0 | 0 | 2.69 | 245.84 | -80.42 | 0.23 | -83.45 | -74.16 | 0.46 | 121.3 | -96.54 | 0.15 | 7.14 | -6.25 | 0.02 | -33.33 | 0.0 | -531.75 | 0 | -3559.82 |
| 21Q3 (11) | 10.31 | 679.21 | 238.02 | -1.93 | 43.57 | 63.24 | -7.66 | -503.16 | -165.98 | 0.41 | 182.0 | 510.0 | 8.38 | 261.15 | 165.88 | 0.21 | 90.91 | -89.81 | 0.04 | 200.0 | 150.0 | 0.78 | 117.31 | -89.46 | 1.39 | 80.52 | -6.08 | -2.16 | -132.34 | 38.29 | 0.14 | 0.0 | 40.0 | 0.03 | 0.0 | 50.0 | 0.00 | 100.0 | 0 |
| 21Q2 (10) | -1.78 | -8800.0 | -401.69 | -3.42 | -93.22 | -205.36 | 1.9 | 850.0 | 216.67 | -0.5 | -1100.0 | 47.37 | -5.2 | -190.5 | -881.13 | 0.11 | 1000.0 | -99.1 | -0.04 | 91.67 | -180.0 | 0.36 | 743.09 | -99.17 | 0.77 | -11.49 | -1.28 | 6.68 | 71.72 | 286.13 | 0.14 | 7.69 | -6.67 | 0.03 | 50.0 | 50.0 | -25.99 | -5149.05 | -183.68 |
| 21Q1 (9) | -0.02 | 98.98 | 99.68 | -1.77 | -105.81 | 87.62 | 0.2 | -96.66 | -88.95 | 0.05 | -72.22 | -70.59 | -1.79 | 36.52 | 91.3 | 0.01 | -99.8 | -99.92 | -0.48 | 0 | -860.0 | 0.04 | -99.69 | -99.94 | 0.87 | -2.25 | 295.45 | 3.89 | -70.77 | 820.37 | 0.13 | -18.75 | -7.14 | 0.02 | 0.0 | 0.0 | -0.50 | 96.59 | 0 |
| 20Q4 (8) | -1.96 | 73.76 | -118.44 | -0.86 | 83.62 | -106.16 | 5.98 | -48.49 | 130.92 | 0.18 | 280.0 | -82.18 | -2.82 | 77.83 | -111.47 | 4.88 | 136.89 | 3153.33 | 0 | 100.0 | -100.0 | 13.75 | 86.22 | 3511.86 | 0.89 | -39.86 | 43.55 | 13.31 | 480.29 | 304.56 | 0.16 | 60.0 | -5.88 | 0.02 | 0.0 | 0.0 | -14.53 | 0 | -104.76 |
| 20Q3 (7) | -7.47 | -1366.1 | -184.89 | -5.25 | -368.75 | -150.14 | 11.61 | 1835.0 | 220.81 | -0.1 | 89.47 | 90.91 | -12.72 | -2300.0 | -166.01 | 2.06 | -83.09 | 6766.67 | -0.08 | -260.0 | -14.29 | 7.39 | -82.84 | 6212.7 | 1.48 | 89.74 | 105.56 | -3.5 | -302.31 | -42.28 | 0.1 | -33.33 | -23.08 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 20Q2 (6) | 0.59 | 109.41 | 102.22 | -1.12 | 92.17 | -105.4 | 0.6 | -66.85 | -92.99 | -0.95 | -658.82 | -778.57 | -0.53 | 97.42 | 90.92 | 12.18 | 0.41 | 121700.0 | 0.05 | 200.0 | 150.0 | 43.04 | -42.88 | 95704.52 | 0.78 | 254.55 | 360.0 | 1.73 | 420.37 | -78.8 | 0.15 | 7.14 | 15.38 | 0.02 | 0.0 | 0.0 | 31.05 | 0 | 109.71 |
| 20Q1 (5) | -6.27 | -158.98 | 28.75 | -14.3 | -202.51 | -270.64 | 1.81 | 109.36 | -79.43 | 0.17 | -83.17 | 124.64 | -20.57 | -183.69 | -4797.62 | 12.13 | 7986.67 | 0 | -0.05 | -127.78 | -600.0 | 75.34 | 19684.71 | 0 | 0.22 | -64.52 | 633.33 | -0.54 | -116.41 | -58.82 | 0.14 | -17.65 | 55.56 | 0.02 | 0.0 | 100.0 | 0.00 | -100.0 | 0 |
| 19Q4 (4) | 10.63 | 20.8 | 0.0 | 13.95 | 33.24 | 0.0 | -19.34 | -101.25 | 0.0 | 1.01 | 191.82 | 0.0 | 24.58 | 27.56 | 0.0 | 0.15 | 400.0 | 0.0 | 0.18 | 357.14 | 0.0 | 0.38 | 225.46 | 0.0 | 0.62 | -13.89 | 0.0 | 3.29 | 233.74 | 0.0 | 0.17 | 30.77 | 0.0 | 0.02 | 0.0 | 0.0 | 305.46 | 0 | 0.0 |
| 19Q3 (3) | 8.8 | 133.12 | 0.0 | 10.47 | -49.49 | 0.0 | -9.61 | -212.27 | 0.0 | -1.1 | -885.71 | 0.0 | 19.27 | 429.97 | 0.0 | 0.03 | 200.0 | 0.0 | -0.07 | 30.0 | 0.0 | 0.12 | 160.45 | 0.0 | 0.72 | 340.0 | 0.0 | -2.46 | -130.15 | 0.0 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -26.57 | -201.93 | 0.0 | 20.73 | 147.37 | 0.0 | 8.56 | -2.73 | 0.0 | 0.14 | 120.29 | 0.0 | -5.84 | -1290.48 | 0.0 | 0.01 | 0 | 0.0 | -0.1 | -1100.0 | 0.0 | 0.04 | 0 | 0.0 | -0.3 | -1100.0 | 0.0 | 8.16 | 2500.0 | 0.0 | 0.13 | 44.44 | 0.0 | 0.02 | 100.0 | 0.0 | -319.74 | 0 | 0.0 |
| 19Q1 (1) | -8.8 | 0.0 | 0.0 | 8.38 | 0.0 | 0.0 | 8.8 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
