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) | 1.63 | -78.75 | 8.1 | 393.9 | -9.6 | 0 | -0.69 | 0 | 9.73 | 4.51 | 3.66 | -49.59 | -0.1 | 0 | 3.53 | -41.12 | 11.51 | 5.31 | 11.12 | 2.11 | 3.5 | -0.57 | 0.21 | -4.55 | 10.99 | -79.03 |
| 2022 (9) | 7.67 | -53.32 | 1.64 | 0 | -12.91 | 0 | 0.16 | 0 | 9.31 | 0 | 7.26 | -19.15 | 0 | 0 | 5.99 | -26.42 | 10.93 | 11.87 | 10.89 | 9.67 | 3.52 | 7.32 | 0.22 | 10.0 | 52.43 | -57.21 |
| 2021 (8) | 16.43 | 1033.1 | -35.63 | 0 | 7.11 | 0 | -0.2 | 0 | -19.2 | 0 | 8.98 | 246.72 | 0.18 | 0 | 8.14 | 229.33 | 9.77 | -5.33 | 9.93 | 771.05 | 3.28 | 7.54 | 0.2 | 25.0 | 122.52 | 267.56 |
| 2020 (7) | 1.45 | -80.41 | -8.74 | 0 | -4.98 | 0 | 1.19 | 0 | -7.29 | 0 | 2.59 | -36.05 | -0.03 | 0 | 2.47 | -42.9 | 10.32 | 58.28 | 1.14 | -77.82 | 3.05 | 34.96 | 0.16 | -5.88 | 33.33 | -65.9 |
| 2019 (6) | 7.4 | 337.87 | 43.56 | -29.08 | -42.85 | 0 | -0.34 | 0 | 50.96 | -19.25 | 4.05 | 183.22 | 0.18 | 0 | 4.33 | 114.69 | 6.52 | 266.29 | 5.14 | 39.3 | 2.26 | 18.32 | 0.17 | -5.56 | 97.75 | 234.33 |
| 2018 (5) | 1.69 | -73.39 | 61.42 | 0 | -54.93 | 0 | 0.5 | -40.48 | 63.11 | 0 | 1.43 | -30.92 | -0.03 | 0 | 2.02 | -26.86 | 1.78 | -64.4 | 3.69 | 28.12 | 1.91 | -11.57 | 0.18 | 12.5 | 29.24 | -76.06 |
| 2017 (4) | 6.35 | -44.2 | -61.49 | 0 | 38.62 | 0 | 0.84 | 100.0 | -55.14 | 0 | 2.07 | 162.03 | -0.06 | 0 | 2.76 | 166.11 | 5.0 | -22.12 | 2.88 | -39.62 | 2.16 | -14.96 | 0.16 | 14.29 | 122.12 | -20.06 |
| 2016 (3) | 11.38 | 55.89 | 26.25 | 11.18 | -14.06 | 0 | 0.42 | 0 | 37.63 | 21.74 | 0.79 | -15.96 | 0.11 | 1000.0 | 1.04 | 17.47 | 6.42 | 87.72 | 4.77 | 18.36 | 2.54 | -25.95 | 0.14 | 7.69 | 152.75 | 58.82 |
| 2015 (2) | 7.3 | -44.02 | 23.61 | 0 | -41.12 | 0 | -0.28 | 0 | 30.91 | 610.57 | 0.94 | -40.51 | 0.01 | 0 | 0.88 | -11.95 | 3.42 | -39.68 | 4.03 | -62.41 | 3.43 | -19.67 | 0.13 | 44.44 | 96.18 | 11.23 |
| 2014 (1) | 13.04 | 6.97 | -8.69 | 0 | -33.41 | 0 | -1.32 | 0 | 4.35 | 0 | 1.58 | -68.96 | -0.19 | 0 | 1.00 | -69.76 | 5.67 | 148.68 | 10.72 | 10.86 | 4.27 | 8.38 | 0.09 | 80.0 | 86.47 | -3.1 |
| 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) | -4.41 | -176.96 | 22.36 | 4.12 | 218.39 | -3.96 | -0.17 | 98.13 | 59.52 | 0.16 | 223.08 | -68.0 | -0.29 | -112.89 | 79.14 | 0.42 | -44.74 | -80.73 | -0.2 | -253.85 | 0 | 1.51 | -45.91 | -75.93 | 3.88 | 19.38 | -10.39 | 3.57 | 4.39 | 31.73 | 0.93 | 6.9 | 2.2 | 0.05 | 0.0 | 0.0 | -96.92 | -173.41 | 37.38 |
| 23Q3 (19) | 5.73 | 1407.89 | -47.62 | -3.48 | -126.54 | -35.94 | -9.09 | -5247.06 | -14.63 | -0.13 | -1200.0 | -62.5 | 2.25 | -83.32 | -73.15 | 0.76 | 11.76 | -76.97 | 0.13 | 0 | 0 | 2.79 | -4.45 | -74.07 | 3.25 | 71.96 | 69.27 | 3.42 | 58.33 | 15.54 | 0.87 | 3.57 | -3.33 | 0.05 | 0.0 | -16.67 | 132.03 | 959.7 | -52.69 |
| 23Q2 (18) | 0.38 | 642.86 | -94.4 | 13.11 | 331.63 | 580.22 | -0.17 | 0.0 | 26.09 | -0.01 | 98.59 | 92.31 | 13.49 | 335.43 | 233.09 | 0.68 | -62.22 | 58.14 | 0 | 100.0 | 100.0 | 2.92 | -58.65 | 80.91 | 1.89 | -24.1 | -14.48 | 2.16 | 9.64 | -18.18 | 0.84 | -1.18 | -3.45 | 0.05 | 0.0 | -16.67 | 12.46 | 610.82 | -93.44 |
| 23Q1 (17) | -0.07 | 98.77 | 98.4 | -5.66 | -231.93 | -313.58 | -0.17 | 59.52 | 96.07 | -0.71 | -242.0 | -407.14 | -5.73 | -312.23 | -233.14 | 1.8 | -17.43 | 32.35 | -0.03 | 0 | 0 | 7.07 | 12.65 | 51.53 | 2.49 | -42.49 | 0.81 | 1.97 | -27.31 | -23.94 | 0.85 | -6.59 | 2.41 | 0.05 | 0.0 | -16.67 | -2.44 | 98.42 | 98.06 |
| 22Q4 (16) | -5.68 | -151.92 | -241.29 | 4.29 | 267.58 | 220.51 | -0.42 | 94.7 | -105.06 | 0.5 | 725.0 | 66.67 | -1.39 | -116.59 | -402.17 | 2.18 | -33.94 | -49.54 | 0 | 0 | 100.0 | 6.27 | -41.73 | -53.98 | 4.33 | 125.52 | 34.89 | 2.71 | -8.45 | -11.44 | 0.91 | 1.11 | 15.19 | 0.05 | -16.67 | -16.67 | -154.77 | -155.46 | -250.53 |
| 22Q3 (15) | 10.94 | 61.36 | 250.64 | -2.56 | 6.23 | -1606.67 | -7.93 | -3347.83 | -174.39 | -0.08 | 38.46 | -125.81 | 8.38 | 106.91 | 182.15 | 3.3 | 667.44 | 440.98 | 0 | 100.0 | -100.0 | 10.77 | 566.54 | 394.92 | 1.92 | -13.12 | -31.43 | 2.96 | 12.12 | 5.34 | 0.9 | 3.45 | 8.43 | 0.06 | 0.0 | 20.0 | 279.08 | 46.95 | 230.07 |
| 22Q2 (14) | 6.78 | 255.15 | -30.53 | -2.73 | -203.02 | 89.33 | -0.23 | 94.69 | 92.88 | -0.13 | 7.14 | 71.74 | 4.05 | 335.47 | 125.58 | 0.43 | -68.38 | -85.9 | -0.01 | 0 | -105.26 | 1.62 | -65.37 | -87.37 | 2.21 | -10.53 | 36.42 | 2.64 | 1.93 | 21.1 | 0.87 | 4.82 | 3.57 | 0.06 | 0.0 | 20.0 | 189.92 | 251.24 | -40.26 |
| 22Q1 (13) | -4.37 | -208.71 | -850.0 | 2.65 | 174.44 | 141.8 | -4.33 | -152.17 | -187.83 | -0.14 | -146.67 | 60.0 | -1.72 | -473.91 | 74.71 | 1.36 | -68.52 | 36.0 | 0 | 100.0 | 0 | 4.66 | -65.79 | 24.62 | 2.47 | -23.05 | 15.42 | 2.59 | -15.36 | 37.77 | 0.83 | 5.06 | 0.0 | 0.06 | 0.0 | 50.0 | -125.57 | -222.14 | -650.72 |
| 21Q4 (12) | 4.02 | 28.85 | -40.18 | -3.56 | -2273.33 | 46.79 | 8.3 | 387.2 | 2415.15 | 0.3 | -3.23 | -69.07 | 0.46 | -84.51 | 1433.33 | 4.32 | 608.2 | 1389.66 | -0.03 | -250.0 | 50.0 | 13.63 | 526.63 | 1233.59 | 3.21 | 14.64 | 36.6 | 3.06 | 8.9 | 68.13 | 0.79 | -4.82 | -14.13 | 0.06 | 20.0 | 50.0 | 102.81 | 21.6 | -57.47 |
| 21Q3 (11) | 3.12 | -68.03 | 171.89 | -0.15 | 99.41 | 86.61 | -2.89 | 10.53 | 49.21 | 0.31 | 167.39 | 63.16 | 2.97 | 118.76 | 154.4 | 0.61 | -80.0 | 41.86 | 0.02 | -89.47 | 100.0 | 2.18 | -83.0 | 36.95 | 2.8 | 72.84 | 15.7 | 2.81 | 28.9 | 28.31 | 0.83 | -1.19 | 10.67 | 0.05 | 0.0 | 25.0 | 84.55 | -73.4 | 158.06 |
| 21Q2 (10) | 9.76 | 2221.74 | 2068.89 | -25.59 | -303.63 | -530.3 | -3.23 | -165.52 | -2591.67 | -0.46 | -31.43 | -253.85 | -15.83 | -132.79 | -338.5 | 3.05 | 205.0 | 201.98 | 0.19 | 0 | -9.52 | 12.79 | 241.85 | 226.3 | 1.62 | -24.3 | -55.86 | 2.18 | 15.96 | 146.48 | 0.84 | 1.2 | 16.67 | 0.05 | 25.0 | 25.0 | 317.92 | 2000.58 | 0 |
| 21Q1 (9) | -0.46 | -106.85 | -112.71 | -6.34 | 5.23 | -239.04 | 4.93 | 1393.94 | 886.0 | -0.35 | -136.08 | -318.75 | -6.8 | -22766.67 | -488.57 | 1.0 | 244.83 | 14.94 | 0 | 100.0 | 100.0 | 3.74 | 266.12 | 1.35 | 2.14 | -8.94 | 13.83 | 1.88 | 3.3 | 2.73 | 0.83 | -9.78 | 23.88 | 0.04 | 0.0 | 0.0 | -16.73 | -106.92 | -111.74 |
| 20Q4 (8) | 6.72 | 254.84 | 81.62 | -6.69 | -497.32 | -252.11 | 0.33 | 105.8 | 110.31 | 0.97 | 410.53 | 377.14 | 0.03 | 100.55 | -98.33 | 0.29 | -32.56 | -82.21 | -0.06 | -700.0 | 0 | 1.02 | -35.65 | -82.06 | 2.35 | -2.89 | -6.0 | 1.82 | -16.89 | 142.67 | 0.92 | 22.67 | 67.27 | 0.04 | 0.0 | 0.0 | 241.73 | 265.98 | -12.46 |
| 20Q3 (7) | -4.34 | -1064.44 | -295.5 | -1.12 | 72.41 | -105.42 | -5.69 | -4641.67 | 77.69 | 0.19 | 246.15 | 130.16 | -5.46 | -51.25 | -123.85 | 0.43 | -57.43 | -59.81 | 0.01 | -95.24 | -50.0 | 1.59 | -59.49 | -71.21 | 2.42 | -34.06 | 157.45 | 2.19 | 146.7 | 57.55 | 0.75 | 4.17 | 31.58 | 0.04 | 0.0 | -20.0 | -145.64 | 0 | -231.86 |
| 20Q2 (6) | 0.45 | -87.57 | -65.65 | -4.06 | -117.11 | -128.94 | -0.12 | -124.0 | 98.82 | -0.13 | -181.25 | -262.5 | -3.61 | -306.29 | -123.53 | 1.01 | 16.09 | 87.04 | 0.21 | 210.53 | 5.0 | 3.92 | 6.18 | 55.96 | 3.67 | 95.21 | 193.6 | -4.69 | -356.28 | -447.41 | 0.72 | 7.46 | 26.32 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 20Q1 (5) | 3.62 | -2.16 | 2029.41 | -1.87 | 1.58 | -117.38 | 0.5 | 115.62 | 112.69 | 0.16 | 145.71 | -71.43 | 1.75 | -2.78 | -83.99 | 0.87 | -46.63 | 8.75 | -0.19 | 0 | -280.0 | 3.69 | -35.21 | 11.06 | 1.88 | -24.8 | 2.73 | 1.83 | 144.0 | 10.91 | 0.67 | 21.82 | 17.54 | 0.04 | 0.0 | 0.0 | 142.52 | -48.38 | 1794.67 |
| 19Q4 (4) | 3.7 | 66.67 | 0.0 | -1.9 | -109.19 | 0.0 | -3.2 | 87.45 | 0.0 | -0.35 | 44.44 | 0.0 | 1.8 | -92.14 | 0.0 | 1.63 | 52.34 | 0.0 | 0 | -100.0 | 0.0 | 5.70 | 3.28 | 0.0 | 2.5 | 165.96 | 0.0 | 0.75 | -46.04 | 0.0 | 0.55 | -3.51 | 0.0 | 0.04 | -20.0 | 0.0 | 276.12 | 150.0 | 0.0 |
| 19Q3 (3) | 2.22 | 69.47 | 0.0 | 20.67 | 47.33 | 0.0 | -25.5 | -149.76 | 0.0 | -0.63 | -887.5 | 0.0 | 22.89 | 49.22 | 0.0 | 1.07 | 98.15 | 0.0 | 0.02 | -90.0 | 0.0 | 5.52 | 119.51 | 0.0 | 0.94 | -24.8 | 0.0 | 1.39 | 2.96 | 0.0 | 0.57 | 0.0 | 0.0 | 0.05 | 25.0 | 0.0 | 110.45 | 65.25 | 0.0 |
| 19Q2 (2) | 1.31 | 670.59 | 0.0 | 14.03 | 30.39 | 0.0 | -10.21 | -159.14 | 0.0 | 0.08 | -85.71 | 0.0 | 15.34 | 40.35 | 0.0 | 0.54 | -32.5 | 0.0 | 0.2 | 500.0 | 0.0 | 2.51 | -24.39 | 0.0 | 1.25 | -31.69 | 0.0 | 1.35 | -18.18 | 0.0 | 0.57 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 66.84 | 788.54 | 0.0 |
| 19Q1 (1) | 0.17 | 0.0 | 0.0 | 10.76 | 0.0 | 0.0 | -3.94 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 10.93 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 3.33 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 7.52 | 0.0 | 0.0 |
