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) | 0.84 | 250.0 | -0.39 | 0 | 1.12 | 67.16 | 0 | 0 | 0.45 | 0 | 0.19 | 46.15 | 0 | 0 | 0.87 | 51.9 | 1.81 | 1.69 | 1.07 | -27.21 | 1.38 | 51.65 | 0 | 0 | 34.29 | 240.0 |
| 2022 (9) | 0.24 | 0 | -0.51 | 0 | 0.67 | -27.96 | 0 | 0 | -0.27 | 0 | 0.13 | -13.33 | 0 | 0 | 0.57 | -23.75 | 1.78 | -16.82 | 1.47 | -4.55 | 0.91 | 44.44 | 0 | 0 | 10.08 | 0 |
| 2021 (8) | -0.29 | 0 | -0.57 | 0 | 0.93 | 0 | 0 | 0 | -0.86 | 0 | 0.15 | 400.0 | 0 | 0 | 0.75 | 250.43 | 2.14 | 52.86 | 1.54 | 69.23 | 0.63 | 26.0 | 0 | 0 | -13.36 | 0 |
| 2020 (7) | 0.49 | -33.78 | -0.1 | 0 | -0.01 | 0 | 0 | 0 | 0.39 | -43.48 | 0.03 | -40.0 | 0 | 0 | 0.21 | -56.23 | 1.4 | 91.78 | 0.91 | 127.5 | 0.5 | 2.04 | 0 | 0 | 34.75 | -58.2 |
| 2019 (6) | 0.74 | 0 | -0.05 | 0 | -0.28 | 0 | -0.01 | 0 | 0.69 | 0 | 0.05 | -64.29 | 0 | 0 | 0.49 | -69.74 | 0.73 | 73.81 | 0.4 | 25.0 | 0.49 | 880.0 | 0 | 0 | 83.15 | 0 |
| 2018 (5) | -0.45 | 0 | -0.22 | 0 | 0.35 | -71.31 | 0 | 0 | -0.67 | 0 | 0.14 | -6.67 | 0 | 0 | 1.62 | -42.23 | 0.42 | 2.44 | 0.32 | -5.88 | 0.05 | 0 | 0 | 0 | -121.62 | 0 |
| 2017 (4) | -0.84 | 0 | -0.2 | 0 | 1.22 | 0 | -0.05 | 0 | -1.04 | 0 | 0.15 | 0 | 0 | 0 | 2.80 | 0 | 0.41 | 0 | 0.34 | 0 | 0 | 0 | 0 | 0 | -247.06 | 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) | 0.69 | 675.0 | 413.64 | -0.03 | 70.0 | 81.25 | -0.67 | -1016.67 | 10.67 | 0 | -100.0 | -100.0 | 0.66 | 400.0 | 273.68 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.27 | -37.21 | -35.71 | 0.11 | -38.89 | -47.62 | 0.41 | 0.0 | 7.89 | 0 | 0 | 0 | 132.69 | 752.4 | 455.86 |
| 24Q2 (19) | -0.12 | 88.0 | -71.43 | -0.1 | -42.86 | -25.0 | -0.06 | 92.5 | -400.0 | 0.01 | 200.0 | 0 | -0.22 | 79.44 | -46.67 | 0.06 | 200.0 | 0.0 | 0 | 0 | 0 | 1.14 | 183.46 | 9.51 | 0.43 | 7.5 | -37.68 | 0.18 | -5.26 | -60.0 | 0.41 | 2.5 | 32.26 | 0 | 0 | 0 | -20.34 | 88.0 | -120.82 |
| 24Q1 (18) | -1.0 | -1009.09 | -198.04 | -0.07 | -250.0 | 46.15 | -0.8 | -130.08 | 0.0 | -0.01 | 0.0 | 0 | -1.07 | -1288.89 | -220.22 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 0.40 | 4.02 | -48.19 | 0.4 | 25.0 | 2.56 | 0.19 | 18.75 | -24.0 | 0.4 | 0.0 | 42.86 | 0 | 0 | 0 | -169.49 | -962.87 | -188.07 |
| 23Q4 (17) | 0.11 | 150.0 | 210.0 | -0.02 | 87.5 | 60.0 | 2.66 | 454.67 | 202.27 | -0.01 | -200.0 | 0 | 0.09 | 123.68 | 160.0 | 0.02 | -75.0 | -66.67 | 0 | 0 | 0 | 0.39 | -72.0 | -67.44 | 0.32 | -23.81 | 28.0 | 0.16 | -23.81 | 100.0 | 0.4 | 5.26 | 37.93 | 0 | 0 | 0 | 19.64 | 152.68 | 172.68 |
| 23Q3 (16) | -0.22 | -214.29 | -46.67 | -0.16 | -100.0 | 40.74 | -0.75 | -3850.0 | -368.75 | 0.01 | 0 | 0 | -0.38 | -153.33 | 9.52 | 0.08 | 33.33 | 700.0 | 0 | 0 | 0 | 1.38 | 32.64 | 764.94 | 0.42 | -39.13 | -4.55 | 0.21 | -53.33 | -56.25 | 0.38 | 22.58 | 52.0 | 0 | 0 | 0 | -37.29 | -304.84 | -81.47 |
| 23Q2 (15) | -0.07 | -106.86 | -111.48 | -0.08 | 38.46 | 0.0 | 0.02 | 102.5 | 111.11 | 0 | 0 | 0 | -0.15 | -116.85 | -128.3 | 0.06 | 50.0 | 100.0 | 0 | 0 | 0 | 1.04 | 34.11 | 116.67 | 0.69 | 76.92 | -2.82 | 0.45 | 80.0 | -25.0 | 0.31 | 10.71 | 63.16 | 0 | 0 | 0 | -9.21 | -104.79 | -111.93 |
| 23Q1 (14) | 1.02 | 1120.0 | 950.0 | -0.13 | -160.0 | -18.18 | -0.8 | -190.91 | -715.38 | 0 | 0 | 0 | 0.89 | 693.33 | 486.96 | 0.04 | -33.33 | 33.33 | 0 | 0 | 0 | 0.78 | -34.63 | 33.85 | 0.39 | 56.0 | 2.63 | 0.25 | 212.5 | -21.88 | 0.28 | -3.45 | 55.56 | 0 | 0 | 0 | 192.45 | 812.08 | 901.89 |
| 22Q4 (13) | -0.1 | 33.33 | 0 | -0.05 | 81.48 | 0 | 0.88 | 650.0 | 0 | 0 | 0 | 0 | -0.15 | 64.29 | 0 | 0.06 | 500.0 | 0 | 0 | 0 | 0 | 1.19 | 643.76 | 0 | 0.25 | -43.18 | 0 | 0.08 | -83.33 | 0 | 0.29 | 16.0 | 0 | 0 | 0 | 0 | -27.03 | -31.53 | 0 |
| 22Q3 (12) | -0.15 | -124.59 | 0 | -0.27 | -237.5 | 0 | -0.16 | 11.11 | 0 | 0 | 0 | 0 | -0.42 | -179.25 | 0 | 0.01 | -66.67 | 0 | 0 | 0 | 0 | 0.16 | -66.77 | 0 | 0.44 | -38.03 | 0 | 0.48 | -20.0 | 0 | 0.25 | 31.58 | 0 | 0 | 0 | 0 | -20.55 | -126.61 | 0 |
| 22Q2 (11) | 0.61 | 608.33 | 0 | -0.08 | 27.27 | 0 | -0.18 | -238.46 | 0 | 0 | 0 | 0 | 0.53 | 330.43 | 0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0.48 | -17.15 | 0 | 0.71 | 86.84 | 0 | 0.6 | 87.5 | 0 | 0.19 | 5.56 | 0 | 0 | 0 | 0 | 77.22 | 421.73 | 0 |
| 22Q1 (10) | -0.12 | 0 | 0 | -0.11 | 0 | 0 | 0.13 | 0 | 0 | 0 | 0 | 0 | -0.23 | 0 | 0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 0.58 | 0 | 0 | 0.38 | 0 | 0 | 0.32 | 0 | 0 | 0.18 | 0 | 0 | 0 | 0 | 0 | -24.00 | 0 | 0 |
