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) | 0.02 | -91.3 | -2.77 | 0 | 3.91 | 0 | -0.04 | 0 | -2.75 | 0 | 2.75 | -5.17 | 0.01 | 0 | 50.00 | 60.17 | -0.4 | 0 | -0.48 | 0 | 1.09 | 37.97 | 0.02 | 0.0 | 3.17 | -68.25 |
| 2022 (9) | 0.23 | -95.34 | -2.92 | 0 | -0.37 | 0 | -0.02 | 0 | -2.69 | 0 | 2.9 | -71.32 | 0 | 0 | 31.22 | -64.18 | 1.72 | -44.69 | 1.49 | -40.64 | 0.79 | 0.0 | 0.02 | 100.0 | 10.00 | -93.3 |
| 2021 (8) | 4.94 | 123.53 | -9.87 | 0 | 8.62 | 0 | -0.01 | 0 | -4.93 | 0 | 10.11 | 1431.82 | 0.02 | 0 | 87.16 | 841.54 | 3.11 | 123.74 | 2.51 | 151.0 | 0.79 | 11.27 | 0.01 | 0.0 | 149.24 | 16.15 |
| 2020 (7) | 2.21 | 79.67 | -1.29 | 0 | -0.03 | 0 | -0.07 | 0 | 0.92 | 196.77 | 0.66 | 69.23 | -0.49 | 0 | 9.26 | 13.93 | 1.39 | 73.75 | 1.0 | 75.44 | 0.71 | 51.06 | 0.01 | 0.0 | 128.49 | 9.69 |
| 2019 (6) | 1.23 | 25.51 | -0.92 | 0 | -0.33 | 0 | 0.03 | -81.25 | 0.31 | -36.73 | 0.39 | 25.81 | -0.35 | 0 | 8.12 | -37.36 | 0.8 | 263.64 | 0.57 | 235.29 | 0.47 | 56.67 | 0.01 | 0.0 | 117.14 | -42.62 |
| 2018 (5) | 0.98 | 0 | -0.49 | 0 | 0.12 | 0 | 0.16 | 0 | 0.49 | 0 | 0.31 | 0 | -0.17 | 0 | 12.97 | 0 | 0.22 | 0 | 0.17 | 0 | 0.3 | 0 | 0.01 | 0 | 204.17 | 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) | -0.35 | -129.66 | -149.3 | -0.34 | 2.86 | 55.84 | 0.16 | 122.54 | -55.56 | 0.03 | 0 | 121.43 | -0.69 | -183.13 | -1050.0 | 0.34 | -2.86 | -54.67 | 0 | 0 | 0 | 19.54 | 10.54 | -54.15 | 0.04 | 180.0 | 33.33 | -0.03 | 50.0 | 0 | 0.32 | -3.03 | 10.34 | 0.01 | 0.0 | 0.0 | -116.67 | -127.68 | -149.3 |
| 24Q2 (19) | 1.18 | 281.54 | 331.37 | -0.35 | 2.78 | 47.76 | -0.71 | -4.41 | -170.3 | 0 | 100.0 | 100.0 | 0.83 | 182.18 | 170.34 | 0.35 | -2.78 | -48.53 | 0 | 0 | 0 | 17.68 | -46.97 | -76.34 | -0.05 | 87.8 | 80.77 | -0.06 | 83.33 | 73.91 | 0.33 | 0.0 | 26.92 | 0.01 | 0.0 | 0.0 | 421.43 | 0 | 133.05 |
| 24Q1 (18) | -0.65 | -983.33 | -400.0 | -0.36 | 18.18 | 59.55 | -0.68 | -128.69 | -525.0 | -0.02 | -116.67 | -100.0 | -1.01 | -102.0 | 0.98 | 0.36 | -25.0 | -57.14 | 0 | 0 | 0 | 33.33 | -6.94 | -40.87 | -0.41 | -46.43 | -472.73 | -0.36 | -28.57 | -1000.0 | 0.33 | 3.12 | 50.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 23Q4 (17) | -0.06 | -108.45 | -142.86 | -0.44 | 42.86 | 43.59 | 2.37 | 558.33 | 99.16 | 0.12 | 185.71 | 50.0 | -0.5 | -733.33 | 21.88 | 0.48 | -36.0 | -37.66 | 0 | 0 | 0 | 35.82 | -15.94 | -36.27 | -0.28 | -1033.33 | -800.0 | -0.28 | 0 | -600.0 | 0.32 | 10.34 | 52.38 | 0.01 | 0.0 | 0.0 | -120.00 | -150.7 | -254.29 |
| 23Q3 (16) | 0.71 | 239.22 | -40.83 | -0.77 | -14.93 | -22.22 | 0.36 | -64.36 | 205.88 | -0.14 | -1300.0 | -133.33 | -0.06 | 94.92 | -110.53 | 0.75 | 10.29 | 17.19 | 0 | 0 | 0 | 42.61 | -42.97 | -8.11 | 0.03 | 111.54 | 50.0 | 0 | 100.0 | -100.0 | 0.29 | 11.54 | 45.0 | 0.01 | 0.0 | 0 | 236.67 | 118.56 | -40.83 |
| 23Q2 (15) | -0.51 | -292.31 | -30.77 | -0.67 | 24.72 | 22.09 | 1.01 | 531.25 | 199.02 | -0.01 | 0.0 | -133.33 | -1.18 | -15.69 | 5.6 | 0.68 | -19.05 | -19.05 | 0 | 0 | 0 | 74.73 | 32.55 | 252.28 | -0.26 | -336.36 | -124.07 | -0.23 | -675.0 | -125.27 | 0.26 | 18.18 | 36.84 | 0.01 | 0.0 | 0 | -1275.00 | -2548.08 | -3496.15 |
| 23Q1 (14) | -0.13 | -192.86 | 81.94 | -0.89 | -14.1 | -36.92 | 0.16 | -86.55 | 184.21 | -0.01 | -112.5 | 85.71 | -1.02 | -59.38 | 25.55 | 0.84 | 9.09 | 29.23 | 0 | 0 | 0 | 56.38 | 0.31 | 122.9 | 0.11 | 175.0 | -81.36 | 0.04 | 200.0 | -92.31 | 0.22 | 4.76 | 15.79 | 0.01 | 0.0 | 0 | -48.15 | -161.9 | 52.52 |
| 22Q4 (13) | 0.14 | -88.33 | -94.02 | -0.78 | -23.81 | -143.75 | 1.19 | 450.0 | -4.8 | 0.08 | 233.33 | -63.64 | -0.64 | -212.28 | -131.68 | 0.77 | 20.31 | 133.33 | 0 | 0 | -100.0 | 56.20 | 21.19 | 559.12 | 0.04 | 100.0 | -96.69 | -0.04 | -140.0 | -104.26 | 0.21 | 5.0 | 16.67 | 0.01 | 0 | 0 | 77.78 | -80.56 | -62.77 |
| 22Q3 (12) | 1.2 | 407.69 | 0 | -0.63 | 26.74 | 0 | -0.34 | 66.67 | 0 | -0.06 | -300.0 | 0 | 0.57 | 145.6 | 0 | 0.64 | -23.81 | 0 | 0 | 0 | 0 | 46.38 | 118.63 | 0 | 0.02 | -98.15 | 0 | 0.1 | -89.01 | 0 | 0.2 | 5.26 | 0 | 0 | 0 | 0 | 400.00 | 1228.21 | 0 |
| 22Q2 (11) | -0.39 | 45.83 | 0 | -0.86 | -32.31 | 0 | -1.02 | -436.84 | 0 | 0.03 | 142.86 | 0 | -1.25 | 8.76 | 0 | 0.84 | 29.23 | 0 | 0 | 0 | 0 | 21.21 | -16.13 | 0 | 1.08 | 83.05 | 0 | 0.91 | 75.0 | 0 | 0.19 | 0.0 | 0 | 0 | 0 | 0 | -35.45 | 65.04 | 0 |
| 22Q1 (10) | -0.72 | -130.77 | 0 | -0.65 | -103.12 | 0 | -0.19 | -115.2 | 0 | -0.07 | -131.82 | 0 | -1.37 | -167.82 | 0 | 0.65 | 96.97 | 0 | 0 | -100.0 | 0 | 25.29 | 196.6 | 0 | 0.59 | -51.24 | 0 | 0.52 | -44.68 | 0 | 0.19 | 5.56 | 0 | 0 | 0 | 0 | -101.41 | -148.54 | 0 |
| 21Q4 (9) | 2.34 | 0 | 0 | -0.32 | 0 | 0 | 1.25 | 0 | 0 | 0.22 | 0 | 0 | 2.02 | 0 | 0 | 0.33 | 0 | 0 | 0.02 | 0 | 0 | 8.53 | 0 | 0 | 1.21 | 0 | 0 | 0.94 | 0 | 0 | 0.18 | 0 | 0 | 0 | 0 | 0 | 208.93 | 0 | 0 |
