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) | 0.5 | -34.21 | 0.07 | -91.14 | -0.59 | 0 | 0.07 | 0 | 0.57 | -63.23 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.08 | 14.89 | 1.21 | -9.02 | 0.06 | 50.0 | 0.01 | 0 | 39.06 | -29.58 |
| 2022 (9) | 0.76 | 43.4 | 0.79 | 113.51 | 5.2 | 0 | -0.14 | 0 | 1.55 | 72.22 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.94 | 118.6 | 1.33 | 1800.0 | 0.04 | -60.0 | 0 | 0 | 55.47 | -82.21 |
| 2021 (8) | 0.53 | 0 | 0.37 | -42.19 | -0.46 | 0 | 0.05 | 0 | 0.9 | 130.77 | 0.01 | 0 | 0 | 0 | 0.07 | 0 | 0.43 | 0 | 0.07 | 0 | 0.1 | -33.33 | 0 | 0 | 311.76 | 0 |
| 2020 (7) | -0.25 | 0 | 0.64 | -3.03 | 0.16 | 0 | -0.04 | 0 | 0.39 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.32 | 0 | -0.4 | 0 | 0.15 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.78 | 0 | 0.66 | 0 | -0.13 | 0 | 0.01 | 0 | -0.12 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | -0.76 | 0 | -0.72 | 0 | 0.15 | 0 | 0.02 | 0 | 0.00 | 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) | 0.27 | -88.66 | -80.85 | 0.07 | 450.0 | 0.0 | -1.03 | -5050.0 | -10200.0 | -0.04 | -136.36 | -123.53 | 0.34 | -85.59 | -77.03 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.28 | -15.92 | 0 | 0.3 | 15.38 | 36.36 | 0.26 | -16.13 | 4.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 96.43 | -86.63 | -82.22 |
| 24Q2 (19) | 2.38 | 2875.0 | 105.17 | -0.02 | 0 | 0 | -0.02 | -100.0 | 96.36 | 0.11 | -76.09 | 150.0 | 2.36 | 2850.0 | 103.45 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.34 | 0 | 0 | 0.26 | 136.36 | 52.94 | 0.31 | 106.67 | 19.23 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 721.21 | 1342.42 | 67.87 |
| 24Q1 (18) | 0.08 | 121.62 | 104.68 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0.46 | 518.18 | 309.09 | 0.08 | 121.62 | 104.68 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.11 | -79.63 | -26.67 | 0.15 | -74.14 | 25.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 50.00 | 179.73 | 104.09 |
| 23Q4 (17) | -0.37 | -126.24 | -180.43 | 0 | -100.0 | 100.0 | -0.01 | 0.0 | 0.0 | -0.11 | -164.71 | -22.22 | -0.37 | -125.0 | -184.09 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.54 | 145.45 | 38.46 | 0.58 | 132.0 | -3.33 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | -62.71 | -111.56 | -184.52 |
| 23Q3 (16) | 1.41 | 21.55 | 135.0 | 0.07 | 0 | -30.0 | -0.01 | 98.18 | -100.37 | 0.17 | 177.27 | 440.0 | 1.48 | 27.59 | 111.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.22 | 29.41 | 57.14 | 0.25 | -3.85 | 13.64 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 542.31 | 26.23 | 107.88 |
| 23Q2 (15) | 1.16 | 167.84 | 529.63 | 0 | 0 | -100.0 | -0.55 | -5400.0 | -120.52 | -0.22 | 0.0 | -1200.0 | 1.16 | 167.84 | 169.77 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.17 | 13.33 | -32.0 | 0.26 | 116.67 | -25.71 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 429.63 | 135.17 | 672.84 |
| 23Q1 (14) | -1.71 | -471.74 | -5600.0 | 0 | 100.0 | 0 | -0.01 | 0.0 | 94.12 | -0.22 | -144.44 | -1000.0 | -1.71 | -488.64 | -5600.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.15 | -61.54 | 0.0 | 0.12 | -80.0 | -25.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | -1221.43 | -1746.27 | -6821.43 |
| 22Q4 (13) | 0.46 | -23.33 | 15.0 | -0.02 | -120.0 | -128.57 | -0.01 | -100.37 | 0 | -0.09 | -80.0 | -212.5 | 0.44 | -37.14 | -6.38 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.39 | 178.57 | -18.75 | 0.6 | 172.73 | 50.0 | 0.02 | 100.0 | -50.0 | 0 | 0 | 0 | 74.19 | -71.56 | -18.39 |
| 22Q3 (12) | 0.6 | 322.22 | 0 | 0.1 | -85.71 | 0 | 2.71 | 1.12 | 0 | -0.05 | -350.0 | 0 | 0.7 | 62.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.14 | -44.0 | 0 | 0.22 | -37.14 | 0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 260.87 | 447.83 | 0 |
| 22Q2 (11) | -0.27 | -800.0 | -307.69 | 0.7 | 0 | 133.33 | 2.68 | 1676.47 | 682.61 | 0.02 | 200.0 | 200.0 | 0.43 | 1533.33 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.25 | 66.67 | 516.67 | 0.35 | 118.75 | 209.38 | 0.01 | 0.0 | -85.71 | 0 | 0 | 0 | -75.00 | -325.0 | 0 |
| 22Q1 (10) | -0.03 | -107.5 | 0 | 0 | -100.0 | 0 | -0.17 | 0 | 0 | -0.02 | -125.0 | 0 | -0.03 | -106.38 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.15 | -68.75 | 0 | 0.16 | -60.0 | 0 | 0.01 | -75.0 | 0 | 0 | 0 | 0 | -17.65 | -119.41 | 0 |
| 21Q4 (9) | 0.4 | 0 | 0 | 0.07 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0 | 0 | 0.47 | 0 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.13 | 0 | 0 | 0.48 | 0 | 0 | 0.4 | 0 | 0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 90.91 | 0 | 0 |
