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) | 20.64 | 66.72 | 0.61 | 0 | -10.36 | 0 | 0.25 | 0 | 21.25 | 102.19 | 2.06 | 35.53 | 0.15 | 0 | 1.39 | 8.62 | 19.18 | 37.1 | 18.33 | 15.94 | 7.32 | -13.98 | 0.3 | 30.43 | 79.54 | 57.73 |
| 2022 (9) | 12.38 | -20.13 | -1.87 | 0 | -28.18 | 0 | -0.55 | 0 | 10.51 | -16.05 | 1.52 | -34.2 | -0.06 | 0 | 1.28 | -46.59 | 13.99 | 21.44 | 15.81 | 79.46 | 8.51 | -0.58 | 0.23 | -28.12 | 50.43 | -42.45 |
| 2021 (8) | 15.5 | -80.43 | -2.98 | 0 | -23.14 | 0 | -0.57 | 0 | 12.52 | -82.64 | 2.31 | -70.27 | -0.03 | 0 | 2.40 | -66.96 | 11.52 | -22.37 | 8.81 | -24.89 | 8.56 | 0.59 | 0.32 | -36.0 | 87.62 | -77.06 |
| 2020 (7) | 79.2 | 40.88 | -7.1 | 0 | -76.86 | 0 | -1.35 | 0 | 72.1 | 43.48 | 7.77 | -7.28 | -0.04 | 0 | 7.27 | 304.96 | 14.84 | -26.79 | 11.73 | -41.99 | 8.51 | -10.04 | 0.5 | -26.47 | 381.87 | 106.22 |
| 2019 (6) | 56.22 | 241.14 | -5.97 | 0 | -32.45 | 0 | 1.3 | 0 | 50.25 | 554.3 | 8.38 | -31.48 | 0.29 | -76.03 | 1.80 | -32.43 | 20.27 | 18.33 | 20.22 | 1.4 | 9.46 | 26.13 | 0.68 | 33.33 | 185.18 | 214.06 |
| 2018 (5) | 16.48 | 0 | -8.8 | 0 | 9.93 | 0 | -4.55 | 0 | 7.68 | 0 | 12.23 | 0 | 1.21 | 0 | 2.66 | 0 | 17.13 | 0 | 19.94 | 0 | 7.5 | 0 | 0.51 | 0 | 58.96 | 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) | 9.99 | 209.29 | -25.06 | 1.51 | 0 | 7.09 | -20.14 | -660.0 | -8.11 | -0.11 | -257.14 | 47.62 | 11.5 | 256.04 | -21.98 | 0.9 | 181.25 | 45.16 | -0.02 | 0 | -115.38 | 2.23 | 178.18 | 41.99 | 7.42 | 26.19 | 42.15 | 4.02 | -20.08 | -35.89 | 1.82 | 5.81 | 0.55 | 0.04 | 0.0 | -60.0 | 169.90 | 257.15 | 4.26 |
| 24Q2 (19) | 3.23 | -68.11 | -36.17 | 0 | 100.0 | 100.0 | -2.65 | -25.59 | -5.16 | 0.07 | 106.48 | 75.0 | 3.23 | -66.49 | -34.48 | 0.32 | -58.44 | -27.27 | 0 | 0 | -100.0 | 0.80 | -61.42 | -30.83 | 5.88 | 2.8 | -8.27 | 5.03 | -1.18 | -20.66 | 1.72 | -2.82 | 0.0 | 0.04 | 0.0 | -50.0 | 47.57 | -67.6 | -23.47 |
| 24Q1 (18) | 10.13 | 422.16 | 3276.67 | -0.49 | -48.48 | -44.12 | -2.11 | 21.56 | -115.65 | -1.08 | -244.0 | -217.65 | 9.64 | 498.76 | 24200.0 | 0.77 | 8.45 | 156.67 | 0 | -100.0 | 0 | 2.08 | 9.68 | 129.95 | 5.72 | 43.36 | 60.22 | 5.09 | 86.45 | 70.23 | 1.77 | -2.21 | -11.06 | 0.04 | -33.33 | -42.86 | 146.81 | 248.11 | 2371.33 |
| 23Q4 (17) | 1.94 | -85.45 | 273.08 | -0.33 | -123.4 | -120.0 | -2.69 | 85.56 | 66.5 | 0.75 | 457.14 | 440.91 | 1.61 | -89.08 | 335.14 | 0.71 | 14.52 | 61.36 | 0.01 | -92.31 | 112.5 | 1.90 | 20.64 | 27.84 | 3.99 | -23.56 | 107.81 | 2.73 | -56.46 | 86.99 | 1.81 | 0.0 | -12.56 | 0.06 | -40.0 | 0.0 | 42.17 | -74.12 | 191.16 |
| 23Q3 (16) | 13.33 | 163.44 | 60.99 | 1.41 | 1184.62 | 310.45 | -18.63 | -639.29 | -46.23 | -0.21 | -625.0 | -200.0 | 14.74 | 198.99 | 93.69 | 0.62 | 40.91 | 44.19 | 0.13 | 1200.0 | 1200.0 | 1.57 | 35.51 | 12.24 | 5.22 | -18.56 | 15.49 | 6.27 | -1.1 | 0.8 | 1.81 | 5.23 | -15.42 | 0.1 | 25.0 | 66.67 | 162.96 | 162.15 | 65.71 |
| 23Q2 (15) | 5.06 | 1586.67 | 244.22 | -0.13 | 61.76 | 84.34 | -2.52 | -118.69 | 57.65 | 0.04 | 111.76 | 166.67 | 4.93 | 12425.0 | 670.31 | 0.44 | 46.67 | 15.79 | 0.01 | 0 | 0 | 1.16 | 28.24 | -5.88 | 6.41 | 79.55 | 29.76 | 6.34 | 112.04 | 23.83 | 1.72 | -13.57 | -20.0 | 0.08 | 14.29 | 33.33 | 62.16 | 946.4 | 209.97 |
| 23Q1 (14) | 0.3 | -42.31 | -85.78 | -0.34 | -126.67 | -54.55 | 13.48 | 267.87 | 1023.29 | -0.34 | -54.55 | -78.95 | -0.04 | -110.81 | -102.12 | 0.3 | -31.82 | 11.11 | 0 | 100.0 | -100.0 | 0.91 | -39.02 | -8.21 | 3.57 | 85.94 | 36.78 | 2.99 | 104.79 | -0.99 | 1.99 | -3.86 | -7.87 | 0.07 | 16.67 | 16.67 | 5.94 | -58.99 | -85.25 |
| 22Q4 (13) | 0.52 | -93.72 | -76.15 | -0.15 | 77.61 | 91.76 | -8.03 | 36.97 | -6.08 | -0.22 | -214.29 | 60.0 | 0.37 | -95.14 | 2.78 | 0.44 | 2.33 | 12.82 | -0.08 | -900.0 | -700.0 | 1.48 | 5.92 | -11.89 | 1.92 | -57.52 | -29.41 | 1.46 | -76.53 | -34.53 | 2.07 | -3.27 | -5.48 | 0.06 | 0.0 | -14.29 | 14.48 | -85.27 | -70.17 |
| 22Q3 (12) | 8.28 | 463.27 | -17.61 | -0.67 | 19.28 | -189.33 | -12.74 | -114.12 | -533.83 | -0.07 | -16.67 | -108.05 | 7.61 | 1089.06 | -29.54 | 0.43 | 13.16 | 186.67 | 0.01 | 0 | 120.0 | 1.40 | 13.64 | 135.07 | 4.52 | -8.5 | 71.86 | 6.22 | 21.48 | 181.45 | 2.14 | -0.47 | 0.0 | 0.06 | 0.0 | -14.29 | 98.34 | 390.35 | -56.75 |
| 22Q2 (11) | 1.47 | -30.33 | -55.05 | -0.83 | -277.27 | 56.77 | -5.95 | -307.53 | 56.12 | -0.06 | 68.42 | 93.33 | 0.64 | -66.14 | -52.59 | 0.38 | 40.74 | -78.53 | 0 | -100.0 | -100.0 | 1.23 | 25.07 | -66.63 | 4.94 | 89.27 | -19.94 | 5.12 | 69.54 | 17.16 | 2.15 | -0.46 | -49.29 | 0.06 | 0.0 | -66.67 | 20.05 | -50.2 | -46.09 |
| 22Q1 (10) | 2.11 | -3.21 | 0 | -0.22 | 87.91 | 0 | -1.46 | 80.71 | 0 | -0.19 | 65.45 | 0 | 1.89 | 425.0 | 0 | 0.27 | -30.77 | 0 | 0.01 | 200.0 | 0 | 0.99 | -41.47 | 0 | 2.61 | -4.04 | 0 | 3.02 | 35.43 | 0 | 2.16 | -1.37 | 0 | 0.06 | -14.29 | 0 | 40.27 | -17.06 | 0 |
| 21Q4 (9) | 2.18 | -78.31 | -83.46 | -1.82 | -342.67 | 45.99 | -7.57 | -276.62 | 84.54 | -0.55 | -163.22 | 15.38 | 0.36 | -96.67 | -96.33 | 0.39 | 160.0 | -89.17 | -0.01 | 80.0 | 50.0 | 1.69 | 182.58 | -78.97 | 2.72 | 3.42 | -44.15 | 2.23 | 0.9 | -31.38 | 2.19 | 2.34 | -48.23 | 0.07 | 0.0 | -65.0 | 48.55 | -78.65 | -71.71 |
| 21Q3 (8) | 10.05 | 207.34 | 0 | 0.75 | 139.06 | 0 | -2.01 | 85.18 | 0 | 0.87 | 196.67 | 0 | 10.8 | 700.0 | 0 | 0.15 | -91.53 | 0 | -0.05 | -266.67 | 0 | 0.60 | -83.87 | 0 | 2.63 | -57.37 | 0 | 2.21 | -49.43 | 0 | 2.14 | -49.53 | 0 | 0.07 | -61.11 | 0 | 227.38 | 511.2 | 0 |
| 21Q2 (7) | 3.27 | 0 | -95.05 | -1.92 | 0 | 48.66 | -13.56 | 0 | 51.36 | -0.9 | 0 | -30.43 | 1.35 | 0 | -97.83 | 1.77 | 0 | -57.55 | 0.03 | 0 | 250.0 | 3.70 | 0 | -45.07 | 6.17 | 0 | -38.18 | 4.37 | 0 | -48.47 | 4.24 | 0 | -0.93 | 0.18 | 0 | -40.0 | 37.20 | 0 | -92.64 |
