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) | 2.03 | 12.78 | -2.05 | 0 | 0.44 | 0 | 0.02 | -33.33 | -0.02 | 0 | 1.86 | 78.85 | -0.08 | 0 | 9.45 | 67.4 | 0.69 | -27.37 | 0.45 | -32.84 | 1.9 | 13.77 | 0.04 | 0.0 | 84.94 | 12.31 |
| 2022 (9) | 1.8 | -29.96 | -2.1 | 0 | -2.47 | 0 | 0.03 | 0 | -0.3 | 0 | 1.04 | 19.54 | -1.1 | 0 | 5.65 | 12.21 | 0.95 | -35.81 | 0.67 | -39.09 | 1.67 | 24.63 | 0.04 | 33.33 | 75.63 | -27.31 |
| 2021 (8) | 2.57 | 12.23 | -1.1 | 0 | 1.62 | 0 | -0.01 | 0 | 1.47 | 28.95 | 0.87 | 20.83 | -0.18 | 0 | 5.03 | 10.63 | 1.48 | 5.71 | 1.1 | 8.91 | 1.34 | 17.54 | 0.03 | -40.0 | 104.05 | -0.04 |
| 2020 (7) | 2.29 | 18.04 | -1.15 | 0 | -0.68 | 0 | 0 | 0 | 1.14 | 0 | 0.72 | -54.14 | -0.26 | 0 | 4.55 | -59.41 | 1.4 | 17.65 | 1.01 | 18.82 | 1.14 | 21.28 | 0.05 | 25.0 | 104.09 | -1.81 |
| 2019 (6) | 1.94 | 117.98 | -2.5 | 0 | -0.02 | 0 | 0 | 0 | -0.56 | 0 | 1.57 | 109.33 | -0.86 | 0 | 11.21 | 96.33 | 1.19 | 3.48 | 0.85 | -10.53 | 0.94 | 683.33 | 0.04 | 0.0 | 106.01 | 32.22 |
| 2018 (5) | 0.89 | -43.31 | -0.99 | 0 | 0.45 | 0 | 0.06 | -81.82 | -0.1 | 0 | 0.75 | 400.0 | -0.19 | 0 | 5.71 | 368.8 | 1.15 | -9.45 | 0.95 | -10.38 | 0.12 | 20.0 | 0.04 | 0.0 | 80.18 | -38.72 |
| 2017 (4) | 1.57 | 0 | -1.19 | 0 | -0.44 | 0 | 0.33 | 0 | 0.38 | 0 | 0.15 | 0 | -1.0 | 0 | 1.22 | 0 | 1.27 | 0 | 1.06 | 0 | 0.1 | 0 | 0.04 | 0 | 130.83 | 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) | 0.96 | 23.08 | 23.08 | -0.18 | 0.0 | 68.97 | -0.59 | -22.92 | -690.0 | 0.02 | 150.0 | 100.0 | 0.78 | 30.0 | 290.0 | 0.17 | 0.0 | -69.64 | 0 | 0 | 100.0 | 3.04 | -5.89 | -72.52 | 0.24 | 33.33 | 33.33 | 0.17 | 13.33 | 41.67 | 0.54 | 0.0 | 14.89 | 0.01 | 0.0 | 0.0 | 133.33 | 19.66 | 2.56 |
| 24Q2 (19) | 0.78 | 271.43 | 34.48 | -0.18 | 70.49 | 64.71 | -0.48 | -54.84 | -60.0 | -0.04 | -300.0 | -300.0 | 0.6 | 250.0 | 757.14 | 0.17 | -70.18 | -62.22 | 0 | 100.0 | 100.0 | 3.23 | -71.02 | -65.73 | 0.18 | -30.77 | 20.0 | 0.15 | -21.05 | 87.5 | 0.54 | 5.88 | 17.39 | 0.01 | 0.0 | 0.0 | 111.43 | 276.73 | 5.67 |
| 24Q1 (18) | 0.21 | -70.83 | 520.0 | -0.61 | -24.49 | -29.79 | -0.31 | -106.67 | -138.75 | -0.01 | -150.0 | 0 | -0.4 | -273.91 | 23.08 | 0.57 | 32.56 | 35.71 | -0.03 | -50.0 | 0 | 11.13 | 34.11 | 22.99 | 0.26 | 44.44 | 44.44 | 0.19 | 58.33 | 58.33 | 0.51 | 2.0 | 10.87 | 0.01 | 0.0 | 0.0 | 29.58 | -74.12 | 449.01 |
| 23Q4 (17) | 0.72 | -7.69 | 5.88 | -0.49 | 15.52 | -8.89 | -0.15 | -250.0 | -1600.0 | 0.02 | 100.0 | 100.0 | 0.23 | 15.0 | 0.0 | 0.43 | -23.21 | 0.0 | -0.02 | -100.0 | 0 | 8.30 | -24.84 | -9.07 | 0.18 | 0.0 | 63.64 | 0.12 | 0.0 | 71.43 | 0.5 | 6.38 | 13.64 | 0.01 | 0.0 | 0.0 | 114.29 | -12.09 | -12.61 |
| 23Q3 (16) | 0.78 | 34.48 | 81.4 | -0.58 | -13.73 | -205.26 | 0.1 | 133.33 | 108.77 | 0.01 | 200.0 | -50.0 | 0.2 | 185.71 | -16.67 | 0.56 | 24.44 | 107.41 | -0.01 | 75.0 | 0 | 11.05 | 17.33 | 93.91 | 0.18 | 20.0 | -18.18 | 0.12 | 50.0 | -20.0 | 0.47 | 2.17 | 6.82 | 0.01 | 0.0 | 0.0 | 130.00 | 23.28 | 81.4 |
| 23Q2 (15) | 0.58 | 1260.0 | -21.62 | -0.51 | -8.51 | 57.85 | -0.3 | -137.5 | 52.38 | -0.01 | 0 | 0 | 0.07 | 113.46 | 114.89 | 0.45 | 7.14 | 181.25 | -0.04 | 0 | 96.36 | 9.41 | 4.0 | 171.25 | 0.15 | -16.67 | -46.43 | 0.08 | -33.33 | -60.0 | 0.46 | 0.0 | 9.52 | 0.01 | 0.0 | 0.0 | 105.45 | 1344.36 | -10.22 |
| 23Q1 (14) | -0.05 | -107.35 | -25.0 | -0.47 | -4.44 | -88.0 | 0.8 | 7900.0 | 211.11 | 0 | -100.0 | 0 | -0.52 | -326.09 | -79.31 | 0.42 | -2.33 | 133.33 | 0 | 0 | 0 | 9.05 | -0.85 | 119.25 | 0.18 | 63.64 | -47.06 | 0.12 | 71.43 | -52.0 | 0.46 | 4.55 | 24.32 | 0.01 | 0.0 | 0.0 | -8.47 | -106.48 | -33.47 |
| 22Q4 (13) | 0.68 | 58.14 | -10.53 | -0.45 | -136.84 | -125.0 | 0.01 | 100.88 | -99.44 | 0.01 | -50.0 | 0.0 | 0.23 | -4.17 | -58.93 | 0.43 | 59.26 | 186.67 | 0 | 0 | 100.0 | 9.13 | 60.27 | 165.97 | 0.11 | -50.0 | -57.69 | 0.07 | -53.33 | -63.16 | 0.44 | 0.0 | 22.22 | 0.01 | 0.0 | 0.0 | 130.77 | 82.47 | -3.64 |
| 22Q3 (12) | 0.43 | -41.89 | -48.81 | -0.19 | 84.3 | 44.12 | -1.14 | -80.95 | -34.12 | 0.02 | 0 | 0 | 0.24 | 151.06 | -52.0 | 0.27 | 68.75 | 42.11 | 0 | 100.0 | 100.0 | 5.70 | 64.12 | 36.41 | 0.22 | -21.43 | -47.62 | 0.15 | -25.0 | -51.61 | 0.44 | 4.76 | 29.41 | 0.01 | 0.0 | 0.0 | 71.67 | -38.99 | -43.69 |
| 22Q2 (11) | 0.74 | 1950.0 | 48.0 | -1.21 | -384.0 | -348.15 | -0.63 | 12.5 | -184.0 | 0 | 0 | 100.0 | -0.47 | -62.07 | -304.35 | 0.16 | -11.11 | -36.0 | -1.1 | 0 | 0 | 3.47 | -15.93 | -41.41 | 0.28 | -17.65 | -26.32 | 0.2 | -20.0 | -28.57 | 0.42 | 13.51 | 31.25 | 0.01 | 0.0 | 0.0 | 117.46 | 1950.0 | 43.3 |
| 22Q1 (10) | -0.04 | -105.26 | -108.33 | -0.25 | -25.0 | 13.79 | -0.72 | -140.68 | -1100.0 | 0 | -100.0 | 100.0 | -0.29 | -151.79 | -252.63 | 0.18 | 20.0 | -33.33 | 0 | 100.0 | 100.0 | 4.13 | 20.28 | -36.54 | 0.34 | 30.77 | -17.07 | 0.25 | 31.58 | -21.88 | 0.37 | 2.78 | 15.62 | 0.01 | 0.0 | 0.0 | -6.35 | -104.68 | -108.6 |
| 21Q4 (9) | 0.76 | -9.52 | -1.3 | -0.2 | 41.18 | 50.0 | 1.77 | 308.24 | 653.12 | 0.01 | 0 | 200.0 | 0.56 | 12.0 | 51.35 | 0.15 | -21.05 | -53.12 | -0.04 | 63.64 | 0 | 3.43 | -17.8 | -56.66 | 0.26 | -38.1 | -13.33 | 0.19 | -38.71 | -17.39 | 0.36 | 5.88 | 20.0 | 0.01 | 0.0 | 0.0 | 135.71 | 6.63 | -4.82 |
| 21Q3 (8) | 0.84 | 68.0 | 104.88 | -0.34 | -25.93 | -54.55 | -0.85 | -213.33 | -240.0 | 0 | 100.0 | -100.0 | 0.5 | 117.39 | 163.16 | 0.19 | -24.0 | 58.33 | -0.11 | 0 | -175.0 | 4.18 | -29.51 | 39.19 | 0.42 | 10.53 | 27.27 | 0.31 | 10.71 | 40.91 | 0.34 | 6.25 | 17.24 | 0.01 | 0.0 | 0.0 | 127.27 | 55.27 | 61.42 |
| 21Q2 (7) | 0.5 | 4.17 | -21.88 | -0.27 | 6.9 | 15.62 | 0.75 | 1350.0 | 302.7 | -0.01 | 0.0 | 0.0 | 0.23 | 21.05 | -28.12 | 0.25 | -7.41 | 108.33 | 0 | 100.0 | 100.0 | 5.92 | -8.94 | 94.02 | 0.38 | -7.32 | 0.0 | 0.28 | -12.5 | 3.7 | 0.32 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 81.97 | 11.0 | -28.28 |
| 21Q1 (6) | 0.48 | -37.66 | 0 | -0.29 | 27.5 | 0 | -0.06 | 81.25 | 0 | -0.01 | 0.0 | 0 | 0.19 | -48.65 | 0 | 0.27 | -15.62 | 0 | -0.02 | 0 | 0 | 6.51 | -17.86 | 0 | 0.41 | 36.67 | 0 | 0.32 | 39.13 | 0 | 0.32 | 6.67 | 0 | 0.01 | 0.0 | 0 | 73.85 | -48.21 | 0 |
| 20Q4 (5) | 0.77 | 87.8 | 0 | -0.4 | -81.82 | 0 | -0.32 | -28.0 | 0 | -0.01 | -200.0 | 0 | 0.37 | 94.74 | 0 | 0.32 | 166.67 | 0 | 0 | 100.0 | 0 | 7.92 | 164.03 | 0 | 0.3 | -9.09 | 0 | 0.23 | 4.55 | 0 | 0.3 | 3.45 | 0 | 0.01 | 0.0 | 0 | 142.59 | 80.85 | 0 |
| 20Q3 (4) | 0.41 | -35.94 | 0.0 | -0.22 | 31.25 | 0.0 | -0.25 | 32.43 | 0.0 | 0.01 | 200.0 | 0.0 | 0.19 | -40.62 | 0.0 | 0.12 | 0.0 | 0.0 | -0.04 | 78.95 | 0.0 | 3.00 | -1.75 | 0.0 | 0.33 | -13.16 | 0.0 | 0.22 | -18.52 | 0.0 | 0.29 | 3.57 | 0.0 | 0.01 | 0.0 | 0.0 | 78.85 | -31.01 | 0.0 |
| 20Q2 (3) | 0.64 | 0 | 0.0 | -0.32 | 0 | 0.0 | -0.37 | 0 | 0.0 | -0.01 | 0 | 0.0 | 0.32 | 0 | 0.0 | 0.12 | 0 | 0.0 | -0.19 | 0 | 0.0 | 3.05 | 0 | 0.0 | 0.38 | 0 | 0.0 | 0.27 | 0 | 0.0 | 0.28 | 0 | 0.0 | 0.01 | 0 | 0.0 | 114.29 | 0 | 0.0 |
