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) | 0.63 | -56.85 | -0.23 | 0 | 0.11 | 0 | 0.01 | -75.0 | 0.4 | -58.76 | 0.23 | -53.06 | 0 | 0 | 4.45 | -45.25 | 0.18 | -73.13 | 0.13 | -73.47 | 0.72 | -14.29 | 0.01 | 0.0 | 73.26 | -32.77 |
| 2022 (9) | 1.46 | -8.75 | -0.49 | 0 | -1.02 | 0 | 0.04 | 0 | 0.97 | 185.29 | 0.49 | -61.42 | 0 | 0 | 8.13 | -58.92 | 0.67 | -42.24 | 0.49 | -46.15 | 0.84 | 21.74 | 0.01 | 0.0 | 108.96 | 9.64 |
| 2021 (8) | 1.6 | 45.45 | -1.26 | 0 | -0.14 | 0 | -0.07 | 0 | 0.34 | -64.58 | 1.27 | 807.14 | 0 | 0 | 19.78 | 537.26 | 1.16 | 73.13 | 0.91 | 75.0 | 0.69 | 23.21 | 0.01 | 0 | 99.38 | -2.43 |
| 2020 (7) | 1.1 | 3.77 | -0.14 | 0 | -0.9 | 0 | 0 | 0 | 0.96 | 35.21 | 0.14 | -39.13 | 0 | 0 | 3.10 | -41.69 | 0.67 | 91.43 | 0.52 | 116.67 | 0.56 | -1.75 | 0 | 0 | 101.85 | -22.17 |
| 2019 (6) | 1.06 | 10.42 | -0.35 | 0 | -0.79 | 0 | 0.02 | 100.0 | 0.71 | 12.7 | 0.23 | -32.35 | -0.05 | 0 | 5.32 | 1.63 | 0.35 | -52.7 | 0.24 | -56.36 | 0.57 | 23.91 | 0 | 0 | 130.86 | 37.68 |
| 2018 (5) | 0.96 | 0 | -0.33 | 0 | -0.53 | 0 | 0.01 | 0 | 0.63 | 0 | 0.34 | 0 | 0 | 0 | 5.24 | 0 | 0.74 | 0 | 0.55 | 0 | 0.46 | 0 | 0 | 0 | 95.05 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.2 | -9.09 | 25.0 | -0.11 | -450.0 | -57.14 | -0.61 | -52.5 | -335.71 | 0 | 0 | 0 | 0.09 | -55.0 | 0.0 | 0.11 | 450.0 | 57.14 | 0 | 0 | 0 | 7.69 | 488.46 | 27.47 | -0.01 | -112.5 | 66.67 | -0.02 | -133.33 | 33.33 | 0.15 | 0.0 | -11.76 | 0 | 0 | 0 | 153.85 | 46.85 | 34.62 |
| 24Q2 (19) | 0.22 | 0.0 | 10.0 | -0.02 | 50.0 | 60.0 | -0.4 | -463.64 | -205.26 | 0 | 100.0 | 100.0 | 0.2 | 11.11 | 33.33 | 0.02 | -50.0 | -66.67 | 0 | 0 | 0 | 1.31 | -54.25 | -72.77 | 0.08 | -27.27 | 900.0 | 0.06 | 0.0 | 0 | 0.15 | -6.25 | -21.05 | 0 | 0 | 0 | 104.76 | 4.76 | -0.48 |
| 24Q1 (18) | 0.22 | 10.0 | 214.29 | -0.04 | -100.0 | 50.0 | 0.11 | 155.0 | 22.22 | -0.01 | 0 | -150.0 | 0.18 | 0.0 | 1900.0 | 0.04 | 100.0 | -50.0 | 0 | 0 | 0 | 2.86 | 104.29 | -52.5 | 0.11 | 0.0 | 0.0 | 0.06 | -33.33 | -25.0 | 0.16 | 0.0 | -20.0 | 0 | 0 | 0 | 100.00 | 25.0 | 300.0 |
| 23Q4 (17) | 0.2 | 25.0 | -57.45 | -0.02 | 71.43 | 71.43 | -0.2 | -42.86 | 60.0 | 0 | 0 | 0 | 0.18 | 100.0 | -55.0 | 0.02 | -71.43 | -66.67 | 0 | 0 | 0 | 1.40 | -76.82 | -68.53 | 0.11 | 466.67 | 10.0 | 0.09 | 400.0 | 50.0 | 0.16 | -5.88 | -23.81 | 0 | 0 | 0 | 80.00 | -30.0 | -54.04 |
| 23Q3 (16) | 0.16 | -20.0 | -56.76 | -0.07 | -40.0 | -16.67 | -0.14 | -136.84 | 65.85 | 0 | 100.0 | 0 | 0.09 | -40.0 | -70.97 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0 | 6.03 | 25.72 | 37.07 | -0.03 | -200.0 | -120.0 | -0.03 | 0 | -130.0 | 0.17 | -10.53 | -19.05 | 0 | 0 | 0 | 114.29 | 8.57 | -4.25 |
| 23Q2 (15) | 0.2 | 185.71 | -20.0 | -0.05 | 37.5 | 54.55 | 0.38 | 322.22 | 1366.67 | -0.01 | -150.0 | -200.0 | 0.15 | 1600.0 | 7.14 | 0.06 | -25.0 | -40.0 | 0 | 0 | 0 | 4.80 | -20.2 | -21.76 | -0.01 | -109.09 | -103.85 | 0 | -100.0 | -100.0 | 0.19 | -5.0 | -9.52 | 0 | 0 | 0 | 105.26 | 321.05 | 72.63 |
| 23Q1 (14) | 0.07 | -85.11 | -81.08 | -0.08 | -14.29 | 68.0 | 0.09 | 118.0 | 200.0 | 0.02 | 0 | -33.33 | -0.01 | -102.5 | -108.33 | 0.08 | 33.33 | -68.0 | 0 | 0 | 0 | 6.02 | 35.34 | -64.87 | 0.11 | 10.0 | -31.25 | 0.08 | 33.33 | -38.46 | 0.2 | -4.76 | -4.76 | 0 | 0 | 0 | 25.00 | -85.64 | -77.03 |
| 22Q4 (13) | 0.47 | 27.03 | -9.62 | -0.07 | -16.67 | 84.09 | -0.5 | -21.95 | -257.14 | 0 | 0 | 100.0 | 0.4 | 29.03 | 400.0 | 0.06 | -14.29 | -86.67 | 0 | 0 | 0 | 4.44 | 0.95 | -83.51 | 0.1 | -33.33 | -64.29 | 0.06 | -40.0 | -72.73 | 0.21 | 0.0 | 5.0 | 0 | 0 | 0 | 174.07 | 45.85 | 40.6 |
| 22Q3 (12) | 0.37 | 48.0 | -21.28 | -0.06 | 45.45 | 85.71 | -0.41 | -1266.67 | -2150.0 | 0 | -100.0 | 0 | 0.31 | 121.43 | 520.0 | 0.07 | -30.0 | -83.33 | 0 | 0 | 0 | 4.40 | -28.24 | -81.97 | 0.15 | -42.31 | -50.0 | 0.1 | -50.0 | -58.33 | 0.21 | 0.0 | 16.67 | 0 | 0 | 0 | 119.35 | 95.74 | 6.66 |
| 22Q2 (11) | 0.25 | -32.43 | 0 | -0.11 | 56.0 | 0 | -0.03 | 66.67 | 0 | 0.01 | -66.67 | 0 | 0.14 | 16.67 | 0 | 0.1 | -60.0 | 0 | 0 | 0 | 0 | 6.13 | -64.17 | 0 | 0.26 | 62.5 | 0 | 0.2 | 53.85 | 0 | 0.21 | 0.0 | 0 | 0 | 0 | 0 | 60.98 | -43.97 | 0 |
| 22Q1 (10) | 0.37 | -28.85 | 0 | -0.25 | 43.18 | 0 | -0.09 | 35.71 | 0 | 0.03 | 150.0 | 0 | 0.12 | 50.0 | 0 | 0.25 | -44.44 | 0 | 0 | 0 | 0 | 17.12 | -36.45 | 0 | 0.16 | -42.86 | 0 | 0.13 | -40.91 | 0 | 0.21 | 5.0 | 0 | 0 | 0 | 0 | 108.82 | -12.1 | 0 |
| 21Q4 (9) | 0.52 | 10.64 | 0 | -0.44 | -4.76 | 0 | -0.14 | -800.0 | 0 | -0.06 | 0 | 0 | 0.08 | 60.0 | 0 | 0.45 | 7.14 | 0 | 0 | 0 | 0 | 26.95 | 10.35 | 0 | 0.28 | -6.67 | 0 | 0.22 | -8.33 | 0 | 0.2 | 11.11 | 0 | 0 | 0 | 0 | 123.81 | 10.64 | 0 |
| 21Q3 (8) | 0.47 | 0 | 0 | -0.42 | 0 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0 | 0 | 0.42 | 0 | 0 | 0 | 0 | 0 | 24.42 | 0 | 0 | 0.3 | 0 | 0 | 0.24 | 0 | 0 | 0.18 | 0 | 0 | 0 | 0 | 0 | 111.90 | 0 | 0 |
