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) | -39.87 | 0 | 3.63 | 384.0 | -2.58 | 0 | 1.37 | 0 | -36.24 | 0 | 0.11 | -90.18 | 0 | 0 | 0.08 | -88.37 | 12.09 | -32.57 | 11.89 | 0.08 | 0.54 | -12.9 | 0.04 | 0.0 | -319.73 | 0 |
| 2022 (9) | -8.33 | 0 | 0.75 | 0 | -1.96 | 0 | -0.4 | 0 | -7.58 | 0 | 1.12 | 211.11 | 0 | 0 | 0.65 | 168.32 | 17.93 | 22.39 | 11.88 | -3.02 | 0.62 | 14.81 | 0.04 | -33.33 | -66.43 | 0 |
| 2021 (8) | 23.7 | -43.65 | -5.79 | 0 | 12.68 | 0 | 0.53 | 0 | 17.91 | -53.67 | 0.36 | 350.0 | 0 | 0 | 0.24 | 358.99 | 14.65 | 14.45 | 12.25 | 5.6 | 0.54 | 17.39 | 0.06 | 20.0 | 184.44 | -46.9 |
| 2020 (7) | 42.06 | 0 | -3.4 | 0 | -2.19 | 0 | -2.01 | 0 | 38.66 | 0 | 0.08 | 14.29 | 0 | 0 | 0.05 | -18.6 | 12.8 | 65.16 | 11.6 | 84.13 | 0.46 | 0.0 | 0.05 | 25.0 | 347.32 | 0 |
| 2019 (6) | -24.18 | 0 | 4.57 | 0 | 1.42 | 20.34 | -3.84 | 0 | -19.61 | 0 | 0.07 | -69.57 | 0 | 0 | 0.07 | -59.03 | 7.75 | 14.31 | 6.3 | 15.38 | 0.46 | 228.57 | 0.04 | 100.0 | -355.59 | 0 |
| 2018 (5) | 7.75 | -50.57 | -1.63 | 0 | 1.18 | 0 | -1.06 | 0 | 6.12 | -71.67 | 0.23 | 475.0 | 0 | 0 | 0.16 | 341.1 | 6.78 | 15.31 | 5.46 | 18.18 | 0.14 | 16.67 | 0.02 | 100.0 | 137.90 | -58.23 |
| 2017 (4) | 15.68 | 0 | 5.92 | 8.03 | -4.68 | 0 | -1.39 | 0 | 21.6 | 455.27 | 0.04 | 300.0 | 0 | 0 | 0.04 | 348.24 | 5.88 | 134.26 | 4.62 | -28.26 | 0.12 | 9.09 | 0.01 | -50.0 | 330.11 | 0 |
| 2016 (3) | -1.59 | 0 | 5.48 | 0 | -5.51 | 0 | 0.32 | -64.84 | 3.89 | -43.87 | 0.01 | -94.12 | 0 | 0 | 0.01 | -94.39 | 2.51 | -53.69 | 6.44 | 97.55 | 0.11 | 10.0 | 0.02 | -33.33 | -24.20 | 0 |
| 2015 (2) | 12.67 | 0 | -5.74 | 0 | -5.66 | 0 | 0.91 | 15.19 | 6.93 | 0 | 0.17 | 325.0 | 0 | 0 | 0.14 | 307.49 | 5.42 | -6.07 | 3.26 | -37.67 | 0.1 | 25.0 | 0.03 | 0.0 | 373.75 | 0 |
| 2014 (1) | -28.87 | 0 | -0.12 | 0 | 20.11 | 172.12 | 0.79 | 0 | -28.99 | 0 | 0.04 | -42.86 | -0.16 | 0 | 0.04 | -23.94 | 5.77 | -42.81 | 5.23 | -37.44 | 0.08 | 0.0 | 0.03 | 50.0 | -540.64 | 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) | 0.33 | 103.86 | -94.92 | -0.14 | -126.92 | -108.05 | -3.32 | -166.8 | 3.49 | -0.45 | -80.0 | -221.43 | 0.19 | 102.37 | -97.69 | 0.07 | 133.33 | 0 | 0 | 0 | 0 | 0.17 | 113.03 | 0 | 3.2 | -11.11 | -25.41 | 3.27 | 44.05 | -17.84 | 0.13 | 0.0 | -13.33 | 0.01 | 0.0 | 0.0 | 9.68 | 102.73 | -93.83 |
| 23Q3 (19) | -8.55 | 36.43 | 9.91 | 0.52 | -82.13 | -58.73 | 4.97 | 200.2 | 34.32 | -0.25 | -725.0 | 86.56 | -8.03 | 23.81 | 2.43 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 0.08 | 42.83 | 260.46 | 3.6 | -1.91 | 1.69 | 2.27 | -38.65 | 17.62 | 0.13 | -7.14 | -23.53 | 0.01 | 0.0 | 0.0 | -354.77 | -1.55 | 21.12 |
| 23Q2 (18) | -13.45 | 26.1 | -1134.62 | 2.91 | 755.88 | 234.72 | -4.96 | -788.89 | -14.81 | 0.04 | -98.03 | -73.33 | -10.54 | 40.99 | -1125.58 | 0.02 | 0 | -98.11 | 0 | 0 | 0 | 0.06 | 0 | -97.68 | 3.67 | 125.15 | -42.48 | 3.7 | 40.15 | 16.72 | 0.14 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | -349.35 | 46.45 | -997.56 |
| 23Q1 (17) | -18.2 | -380.43 | -174.51 | 0.34 | -80.46 | 477.78 | 0.72 | 120.93 | -65.71 | 2.03 | 1550.0 | 39.04 | -17.86 | -317.01 | -165.77 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 1.63 | -62.0 | -56.3 | 2.64 | -33.67 | -5.71 | 0.14 | -6.67 | 0.0 | 0.01 | 0.0 | 0.0 | -652.33 | -516.12 | -190.25 |
| 22Q4 (16) | 6.49 | 168.39 | -40.24 | 1.74 | 38.1 | 357.89 | -3.44 | -192.97 | -424.53 | -0.14 | 92.47 | -106.97 | 8.23 | 200.0 | -26.78 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 4.29 | 21.19 | 10.0 | 3.98 | 106.22 | 7.57 | 0.15 | -11.76 | 7.14 | 0.01 | 0.0 | 0.0 | 156.76 | 134.85 | -44.43 |
| 22Q3 (15) | -9.49 | -830.0 | -148.54 | 1.26 | 158.33 | 126.42 | 3.7 | 185.65 | -59.07 | -1.86 | -1340.0 | -3620.0 | -8.23 | -856.98 | -155.68 | 0.01 | -99.06 | -50.0 | 0 | 0 | 0 | 0.02 | -99.08 | -62.09 | 3.54 | -44.51 | 17.22 | 1.93 | -39.12 | -11.87 | 0.17 | 6.25 | 21.43 | 0.01 | 0.0 | -50.0 | -449.76 | -1255.55 | -154.06 |
| 22Q2 (14) | 1.3 | 119.61 | 127.48 | -2.16 | -2300.0 | -340.0 | -4.32 | -305.71 | -340.0 | 0.15 | -89.73 | -85.0 | -0.86 | 87.2 | 77.55 | 1.06 | 2020.0 | 430.0 | 0 | 0 | 0 | 2.40 | 1714.06 | 374.05 | 6.38 | 71.05 | 11.93 | 3.17 | 13.21 | -23.8 | 0.16 | 14.29 | 23.08 | 0.01 | 0.0 | -50.0 | 38.92 | 117.32 | 135.47 |
| 22Q1 (13) | -6.63 | -161.05 | -234.85 | -0.09 | -123.68 | 96.09 | 2.1 | 98.11 | 169.23 | 1.46 | -27.36 | 160.08 | -6.72 | -159.79 | -57.01 | 0.05 | 66.67 | -58.33 | 0 | 0 | 0 | 0.13 | 92.26 | -66.07 | 3.73 | -4.36 | 82.84 | 2.8 | -24.32 | 27.27 | 0.14 | 0.0 | 7.69 | 0.01 | 0.0 | 0.0 | -224.75 | -179.68 | -165.61 |
| 21Q4 (12) | 10.86 | -44.45 | -27.65 | 0.38 | 107.97 | 113.87 | 1.06 | -88.27 | -79.92 | 2.01 | 4120.0 | -56.11 | 11.24 | -23.95 | -8.39 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 0.07 | 18.12 | 205.37 | 3.9 | 29.14 | -2.99 | 3.7 | 68.95 | -2.12 | 0.14 | 0.0 | 16.67 | 0.01 | -50.0 | 0.0 | 282.08 | -66.09 | -26.52 |
| 21Q3 (11) | 19.55 | 513.32 | -12.92 | -4.77 | -630.0 | -488.89 | 9.04 | 402.22 | 193.97 | -0.05 | -105.0 | 98.7 | 14.78 | 485.9 | -31.7 | 0.02 | -90.0 | 0.0 | 0 | 0 | 0 | 0.06 | -88.49 | -4.37 | 3.02 | -47.02 | 182.24 | 2.19 | -47.36 | 85.59 | 0.14 | 7.69 | 7.69 | 0.02 | 0.0 | 100.0 | 831.91 | 858.05 | -51.09 |
| 21Q2 (10) | -4.73 | -138.89 | -149.17 | 0.9 | 139.13 | 3100.0 | 1.8 | 130.77 | 39.53 | 1.0 | 141.15 | 186.21 | -3.83 | 10.51 | -139.94 | 0.2 | 66.67 | 900.0 | 0 | 0 | 0 | 0.51 | 29.85 | 1183.69 | 5.7 | 179.41 | 2.89 | 4.16 | 89.09 | -20.91 | 0.13 | 0.0 | 18.18 | 0.02 | 100.0 | 100.0 | -109.74 | -29.7 | -161.37 |
| 21Q1 (9) | -1.98 | -113.19 | 60.64 | -2.3 | 16.06 | -1310.53 | 0.78 | -85.23 | -9.3 | -2.43 | -153.06 | -55.77 | -4.28 | -134.88 | 11.57 | 0.12 | 1100.0 | 500.0 | 0 | 0 | 0 | 0.39 | 1630.17 | 353.32 | 2.04 | -49.25 | -5.99 | 2.2 | -41.8 | 58.27 | 0.13 | 8.33 | 30.0 | 0.01 | 0.0 | 0.0 | -84.62 | -122.04 | 74.77 |
| 20Q4 (8) | 15.01 | -33.14 | 263.51 | -2.74 | -238.27 | -5380.0 | 5.28 | 154.89 | -18.27 | 4.58 | 218.65 | 249.67 | 12.27 | -43.3 | 232.94 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.02 | -63.01 | -66.03 | 4.02 | 275.7 | 90.52 | 3.78 | 220.34 | 148.68 | 0.12 | -7.69 | 20.0 | 0.01 | 0.0 | 0.0 | 383.89 | -77.43 | 168.16 |
| 20Q3 (7) | 22.45 | 133.37 | 752.62 | -0.81 | -2600.0 | -3950.0 | -9.62 | -845.74 | -114.73 | -3.86 | -232.76 | -559.52 | 21.64 | 125.65 | 725.43 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.06 | 54.47 | -14.26 | 1.07 | -80.69 | -54.85 | 1.18 | -77.57 | -25.79 | 0.13 | 18.18 | 8.33 | 0.01 | 0.0 | 0.0 | 1700.76 | 851.15 | 950.38 |
| 20Q2 (6) | 9.62 | 291.25 | 272.71 | -0.03 | -115.79 | -100.84 | 1.29 | 50.0 | 186.67 | -1.16 | 25.64 | -39.76 | 9.59 | 298.14 | 584.34 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | -54.14 | -47.69 | 5.54 | 155.3 | 218.39 | 5.26 | 278.42 | 226.71 | 0.11 | 10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 178.81 | 153.32 | 155.54 |
| 20Q1 (5) | -5.03 | 45.21 | -171.89 | 0.19 | 480.0 | -81.9 | 0.86 | -86.69 | 185.15 | -1.56 | 49.02 | -97.47 | -4.84 | 47.56 | -505.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.09 | 29.65 | 96.56 | 2.17 | 2.84 | 41.83 | 1.39 | -8.55 | -12.03 | 0.1 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | -335.33 | 40.46 | -209.96 |
| 19Q4 (4) | -9.18 | -166.86 | 0.0 | -0.05 | -150.0 | 0.0 | 6.46 | 244.2 | 0.0 | -3.06 | -464.29 | 0.0 | -9.23 | -166.76 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.07 | -6.64 | 0.0 | 2.11 | -10.97 | 0.0 | 1.52 | -4.4 | 0.0 | 0.1 | -16.67 | 0.0 | 0.01 | 0.0 | 0.0 | -563.19 | -181.6 | 0.0 |
| 19Q3 (3) | -3.44 | 38.24 | 0.0 | -0.02 | -100.56 | 0.0 | -4.48 | -1095.56 | 0.0 | 0.84 | 201.2 | 0.0 | -3.46 | -74.75 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.07 | -5.76 | 0.0 | 2.37 | 36.21 | 0.0 | 1.59 | -1.24 | 0.0 | 0.12 | 9.09 | 0.0 | 0.01 | 0.0 | 0.0 | -200.00 | 37.88 | 0.0 |
| 19Q2 (2) | -5.57 | -201.08 | 0.0 | 3.59 | 241.9 | 0.0 | 0.45 | 144.55 | 0.0 | -0.83 | -5.06 | 0.0 | -1.98 | -147.5 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.08 | 72.31 | 0.0 | 1.74 | 13.73 | 0.0 | 1.61 | 1.9 | 0.0 | 0.11 | -8.33 | 0.0 | 0.01 | 0.0 | 0.0 | -321.97 | -197.6 | 0.0 |
| 19Q1 (1) | -1.85 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | -1.01 | 0.0 | 0.0 | -0.79 | 0.0 | 0.0 | -0.8 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -108.19 | 0.0 | 0.0 |
