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) | -8.91 | 0 | 0.01 | -99.08 | 3.88 | 0 | -0.77 | 0 | -8.9 | 0 | 3.01 | -34.85 | -0.07 | 0 | 2.28 | -27.72 | 6.73 | -35.9 | 8.01 | -22.83 | 5.49 | -5.99 | 0.01 | -80.0 | -65.95 | 0 |
| 2022 (9) | 17.47 | 0 | 1.09 | -92.35 | -15.8 | 0 | -2.1 | 0 | 18.56 | 39.55 | 4.62 | 35.09 | 9.84 | 178.75 | 3.15 | 58.21 | 10.5 | -19.48 | 10.38 | 19.59 | 5.84 | -8.89 | 0.05 | -50.0 | 107.38 | 0 |
| 2021 (8) | -0.94 | 0 | 14.24 | 26.35 | -11.59 | 0 | -9.94 | 0 | 13.3 | -53.4 | 3.42 | -8.06 | 3.53 | 0 | 1.99 | -25.36 | 13.04 | 83.15 | 8.68 | 7.69 | 6.41 | -10.22 | 0.1 | -23.08 | -6.19 | 0 |
| 2020 (7) | 17.27 | 32.54 | 11.27 | 0 | -40.95 | 0 | -2.64 | 0 | 28.54 | 268.26 | 3.72 | -63.85 | -0.65 | 0 | 2.67 | -58.07 | 7.12 | 215.04 | 8.06 | 0 | 7.14 | -21.28 | 0.13 | 30.0 | 112.65 | -64.73 |
| 2019 (6) | 13.03 | -8.37 | -5.28 | 0 | -2.39 | 0 | -0.94 | 0 | 7.75 | -50.16 | 10.29 | 67.86 | 3.69 | 0 | 6.36 | 105.56 | 2.26 | -61.03 | -5.09 | 0 | 9.07 | 6.71 | 0.1 | 150.0 | 319.36 | 213.97 |
| 2018 (5) | 14.22 | 115.78 | 1.33 | 0 | -21.69 | 0 | -1.19 | 0 | 15.55 | 434.36 | 6.13 | 15.01 | -3.47 | 0 | 3.09 | 10.18 | 5.8 | -29.61 | 5.44 | -7.64 | 8.5 | 9.11 | 0.04 | 0.0 | 101.72 | 111.77 |
| 2017 (4) | 6.59 | 0 | -3.68 | 0 | -2.27 | 0 | -8.32 | 0 | 2.91 | 0 | 5.33 | -23.53 | 7.16 | 0 | 2.81 | -24.37 | 8.24 | 52.31 | 5.89 | 0 | 7.79 | 6.86 | 0.04 | -33.33 | 48.03 | 0 |
| 2016 (3) | -0.58 | 0 | -9.71 | 0 | 7.43 | 68.1 | -2.37 | 0 | -10.29 | 0 | 6.97 | -53.72 | -0.07 | 0 | 3.71 | -56.7 | 5.41 | 34.91 | -1.0 | 0 | 7.29 | 23.35 | 0.06 | 200.0 | -9.13 | 0 |
| 2015 (2) | 4.69 | 0 | -12.09 | 0 | 4.42 | -89.22 | 1.58 | -44.56 | -7.4 | 0 | 15.06 | -41.06 | -1.05 | 0 | 8.58 | -32.88 | 4.01 | 16.91 | 3.63 | 505.0 | 5.91 | 9.65 | 0.02 | -85.71 | 49.06 | 0 |
| 2014 (1) | -4.17 | 0 | -31.63 | 0 | 41.0 | 28.73 | 2.85 | 128.0 | -35.8 | 0 | 25.55 | -22.62 | -5.39 | 0 | 12.78 | -24.08 | 3.43 | -68.21 | 0.6 | -91.9 | 5.39 | 5.27 | 0.14 | 1300.0 | -68.03 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | -10.91 | -4.6 | -281.83 | 8.08 | 19.17 | 472.35 | 10.78 | 101.5 | 315.17 | 0.7 | 156.45 | 4.48 | -2.83 | 22.47 | -173.89 | 0.42 | -64.41 | -40.85 | 0.02 | 300.0 | -71.43 | 1.36 | -53.68 | -43.64 | 1.68 | -15.15 | 33.33 | 1.93 | -11.87 | 116.85 | 1.46 | 0.69 | 6.57 | 0 | 0 | 0 | -321.83 | -12.32 | -221.22 |
| 23Q4 (19) | -10.43 | -259.66 | -291.73 | 6.78 | 246.75 | 267.0 | 5.35 | 26650.0 | 21.87 | -1.24 | -202.44 | -1277.78 | -3.65 | 51.46 | -364.49 | 1.18 | 45.68 | 31.11 | -0.01 | 80.0 | -125.0 | 2.94 | 14.54 | 1.2 | 1.98 | 13.14 | 35.62 | 2.19 | -7.98 | -9.13 | 1.45 | 8.21 | 0.69 | 0 | 0 | 0 | -286.54 | -267.56 | -302.79 |
| 23Q3 (18) | -2.9 | -83.54 | -134.69 | -4.62 | -46300.0 | -212.96 | 0.02 | -99.43 | 100.17 | -0.41 | -295.24 | 43.84 | -7.52 | -378.98 | -160.4 | 0.81 | 153.12 | -48.73 | -0.05 | 28.57 | -100.96 | 2.56 | 148.56 | -42.21 | 1.75 | 1.16 | -30.83 | 2.38 | -6.67 | -8.11 | 1.34 | 0.75 | -8.22 | 0 | 0 | 0 | -77.96 | -91.44 | -137.77 |
| 23Q2 (17) | -1.58 | -126.33 | -208.97 | 0.01 | 100.46 | 100.28 | 3.52 | 170.26 | 160.38 | 0.21 | -68.66 | 128.38 | -1.57 | -140.99 | 25.59 | 0.32 | -54.93 | -71.68 | -0.07 | -200.0 | -108.86 | 1.03 | -57.27 | -62.4 | 1.73 | 37.3 | -51.54 | 2.55 | 186.52 | 24.39 | 1.33 | -2.92 | -10.14 | 0 | 0 | -100.0 | -40.72 | -115.34 | -199.7 |
| 23Q1 (16) | 6.0 | 10.29 | 171.49 | -2.17 | 46.55 | -146.97 | -5.01 | -214.12 | -79.57 | 0.67 | 844.44 | 226.42 | 3.83 | 177.54 | -43.92 | 0.71 | -21.11 | -29.0 | 0.07 | 75.0 | -98.16 | 2.41 | -16.82 | -6.19 | 1.26 | -13.7 | -57.14 | 0.89 | -63.07 | -73.27 | 1.37 | -4.86 | -6.8 | 0 | 0 | -100.0 | 265.49 | 87.89 | 480.23 |
| 22Q4 (15) | 5.44 | -34.93 | 130.51 | -4.06 | -199.27 | -171.99 | 4.39 | 137.94 | 153.34 | -0.09 | 87.67 | -107.2 | 1.38 | -88.92 | -82.75 | 0.9 | -43.04 | -36.62 | 0.04 | -99.23 | -99.01 | 2.90 | -34.59 | -12.9 | 1.46 | -42.29 | -40.89 | 2.41 | -6.95 | 89.76 | 1.44 | -1.37 | -5.88 | 0 | 0 | -100.0 | 141.30 | -31.55 | 69.44 |
| 22Q3 (14) | 8.36 | 476.55 | 241.22 | 4.09 | 214.89 | 1360.71 | -11.57 | -98.46 | -236.34 | -0.73 | 1.35 | 93.28 | 12.45 | 690.05 | 356.04 | 1.58 | 39.82 | 135.82 | 5.2 | 558.23 | 5677.78 | 4.44 | 61.73 | 188.65 | 2.53 | -29.13 | -35.29 | 2.59 | 26.34 | 137.76 | 1.46 | -1.35 | -10.43 | 0 | -100.0 | -100.0 | 206.42 | 405.37 | 0 |
| 22Q2 (13) | 1.45 | -34.39 | 128.6 | -3.56 | -177.06 | -273.66 | -5.83 | -108.96 | -195.26 | -0.74 | -39.62 | -1580.0 | -2.11 | -130.89 | 30.13 | 1.13 | 13.0 | 156.82 | 0.79 | -79.27 | 246.3 | 2.74 | 6.61 | 188.05 | 3.57 | 21.43 | -13.14 | 2.05 | -38.44 | -52.66 | 1.48 | 0.68 | -8.64 | 0.02 | -33.33 | -33.33 | 40.85 | -10.73 | 148.18 |
| 22Q1 (12) | 2.21 | -6.36 | 420.29 | 4.62 | -18.09 | -26.32 | -2.79 | 66.1 | 53.88 | -0.53 | -142.4 | -39.47 | 6.83 | -14.62 | 22.4 | 1.0 | -29.58 | 11.11 | 3.81 | -5.46 | 9625.0 | 2.57 | -22.77 | 12.57 | 2.94 | 19.03 | 14.84 | 3.33 | 162.2 | -66.5 | 1.47 | -3.92 | -9.82 | 0.03 | 0.0 | 50.0 | 45.76 | -45.13 | 868.56 |
| 21Q4 (11) | 2.36 | -3.67 | 774.29 | 5.64 | 1914.29 | 56.23 | -8.23 | -139.24 | 8.25 | 1.25 | 111.51 | 268.92 | 8.0 | 193.04 | 145.4 | 1.42 | 111.94 | -23.66 | 4.03 | 4377.78 | 3258.33 | 3.33 | 116.76 | -28.65 | 2.47 | -36.83 | 31.38 | 1.27 | 118.51 | 131.28 | 1.53 | -6.13 | -6.71 | 0.03 | 0.0 | 0.0 | 83.39 | 0 | 0 |
| 21Q3 (10) | 2.45 | 148.32 | -35.53 | 0.28 | -86.34 | -88.09 | -3.44 | -156.21 | 83.7 | -10.86 | -21820.0 | -419.62 | 2.73 | 190.4 | -55.61 | 0.67 | 52.27 | 26.42 | 0.09 | 116.67 | 100.76 | 1.54 | 61.39 | 3.13 | 3.91 | -4.87 | 55.78 | -6.86 | -258.43 | -165.21 | 1.63 | 0.62 | 4.49 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (9) | -5.07 | -634.78 | -163.45 | 2.05 | -67.3 | -64.53 | 6.12 | 201.16 | 237.53 | 0.05 | 113.16 | -50.0 | -3.02 | -154.12 | -121.93 | 0.44 | -51.11 | -40.54 | -0.54 | -1250.0 | -105.83 | 0.95 | -58.34 | -58.14 | 4.11 | 60.55 | 102.46 | 4.33 | -56.44 | 26.61 | 1.62 | -0.61 | -17.35 | 0.03 | 50.0 | 0.0 | -84.78 | -1324.1 | -157.41 |
| 21Q1 (8) | -0.69 | -97.14 | -111.86 | 6.27 | 73.68 | 1406.25 | -6.05 | 32.55 | 5.76 | -0.38 | 48.65 | -522.22 | 5.58 | 71.17 | 4.49 | 0.9 | -51.61 | 52.54 | -0.04 | -133.33 | -102.14 | 2.29 | -51.05 | 22.21 | 2.56 | 36.17 | 265.71 | 9.94 | 344.83 | 649.17 | 1.63 | -0.61 | -18.09 | 0.02 | -33.33 | -33.33 | -5.95 | 0 | -100.21 |
| 20Q4 (7) | -0.35 | -109.21 | -105.8 | 3.61 | 53.62 | 169.4 | -8.97 | 57.49 | -19.92 | -0.74 | 64.59 | -157.81 | 3.26 | -46.99 | -55.77 | 1.86 | 250.94 | 124.1 | 0.12 | 101.01 | -93.37 | 4.67 | 213.33 | 127.47 | 1.88 | -25.1 | 218.64 | -4.06 | -138.59 | 26.18 | 1.64 | 5.13 | -21.9 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 20Q3 (6) | 3.8 | -52.44 | 25.41 | 2.35 | -59.34 | 446.51 | -21.1 | -374.16 | -363.42 | -2.09 | -2190.0 | -231.75 | 6.15 | -55.34 | 77.75 | 0.53 | -28.38 | -53.51 | -11.91 | -228.48 | -4070.0 | 1.49 | -34.5 | -45.07 | 2.51 | 23.65 | 134.58 | 10.52 | 207.6 | 26200.0 | 1.56 | -20.41 | -34.45 | 0.03 | 0.0 | -25.0 | 31.38 | -78.75 | -74.52 |
| 20Q2 (5) | 7.99 | 37.29 | 924.36 | 5.78 | 1304.17 | 426.55 | -4.45 | 30.69 | -1489.29 | 0.1 | 11.11 | 129.41 | 13.77 | 157.87 | 1490.91 | 0.74 | 25.42 | -2.63 | 9.27 | 395.72 | 363.5 | 2.27 | 21.65 | 23.53 | 2.03 | 190.0 | 250.0 | 3.42 | 288.95 | 877.27 | 1.96 | -1.51 | -17.65 | 0.03 | 0.0 | 200.0 | 147.69 | -94.67 | 269.22 |
| 20Q1 (4) | 5.82 | -3.48 | 0.0 | -0.48 | -135.82 | 0.0 | -6.42 | 14.17 | 0.0 | 0.09 | -92.97 | 0.0 | 5.34 | -27.54 | 0.0 | 0.59 | -28.92 | 0.0 | 1.87 | 3.31 | 0.0 | 1.87 | -8.89 | 0.0 | 0.7 | 18.64 | 0.0 | -1.81 | 67.09 | 0.0 | 1.99 | -5.24 | 0.0 | 0.03 | 0.0 | 0.0 | 2771.43 | 0 | 0.0 |
| 19Q4 (3) | 6.03 | 99.01 | 0.0 | 1.34 | 211.63 | 0.0 | -7.48 | -193.38 | 0.0 | 1.28 | 303.17 | 0.0 | 7.37 | 113.01 | 0.0 | 0.83 | -27.19 | 0.0 | 1.81 | 503.33 | 0.0 | 2.05 | -24.33 | 0.0 | 0.59 | -44.86 | 0.0 | -5.5 | -13850.0 | 0.0 | 2.1 | -11.76 | 0.0 | 0.03 | -25.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (2) | 3.03 | 288.46 | 0.0 | 0.43 | 124.29 | 0.0 | 8.01 | 2960.71 | 0.0 | -0.63 | -85.29 | 0.0 | 3.46 | 449.49 | 0.0 | 1.14 | 50.0 | 0.0 | 0.3 | -85.0 | 0.0 | 2.71 | 47.29 | 0.0 | 1.07 | 84.48 | 0.0 | 0.04 | 109.09 | 0.0 | 2.38 | 0.0 | 0.0 | 0.04 | 300.0 | 0.0 | 123.17 | 207.93 | 0.0 |
| 19Q2 (1) | 0.78 | 0.0 | 0.0 | -1.77 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | -0.99 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 2.0 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 2.38 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 40.00 | 0.0 | 0.0 |
