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) | 0.93 | 0 | -4.54 | 0 | 2.71 | -50.46 | -0.06 | 0 | -3.61 | 0 | 4.56 | 1132.43 | -0.51 | 0 | 60.00 | 1969.19 | 0.04 | -96.49 | -0.21 | 0 | 0.43 | 30.3 | 0.01 | 0 | 404.35 | 0 |
| 2022 (9) | -4.52 | 0 | -1.21 | 0 | 5.47 | -18.48 | 0.04 | -60.0 | -5.73 | 0 | 0.37 | 311.11 | 0 | 0 | 2.90 | 117.8 | 1.14 | 165.12 | 0.69 | 102.94 | 0.33 | 43.48 | 0 | 0 | -443.14 | 0 |
| 2021 (8) | -1.51 | 0 | -3.2 | 0 | 6.71 | 1242.0 | 0.1 | 0 | -4.71 | 0 | 0.09 | 12.5 | 0 | 0 | 1.33 | -71.88 | 0.43 | 1333.33 | 0.34 | 580.0 | 0.23 | 9.52 | 0 | 0 | -264.91 | 0 |
| 2020 (7) | -0.07 | 0 | -0.15 | 0 | 0.5 | 0 | 0 | 0 | -0.22 | 0 | 0.08 | 0 | 0 | 0 | 4.73 | 0 | 0.03 | 0 | 0.05 | 0 | 0.21 | 0 | 0 | 0 | -26.92 | 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) | 1.1 | 623.81 | 205.56 | -1.65 | -225.95 | 14.95 | -0.17 | -185.0 | -112.32 | 0 | 100.0 | 0 | -0.55 | -150.0 | 65.19 | 1.54 | 52.48 | -14.44 | -0.13 | -106.63 | 68.29 | 179.07 | 34.75 | 52.21 | -0.08 | -33.33 | -900.0 | -0.16 | -45.45 | -500.0 | 0.18 | 63.64 | 80.0 | 0 | 0 | 0 | 5500.00 | 0 | 2038.89 |
| 24Q2 (19) | -0.21 | -177.78 | -1150.0 | 1.31 | 161.5 | 384.78 | 0.2 | -88.3 | -72.6 | -0.01 | 0 | 83.33 | 1.1 | 159.14 | 350.0 | 1.01 | -25.19 | 21.69 | 1.96 | 712.5 | 833.33 | 132.89 | -5.5 | 164.19 | -0.06 | 40.0 | -700.0 | -0.11 | -37.5 | 15.38 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 24Q1 (18) | 0.27 | -52.63 | 1450.0 | -2.13 | -30.67 | -317.65 | 1.71 | 216.67 | 3320.0 | 0 | 100.0 | -100.0 | -1.86 | -75.47 | -250.94 | 1.35 | -29.32 | 13400.0 | -0.32 | -178.05 | -52.38 | 140.62 | 138.55 | 16493.75 | -0.1 | -166.67 | 23.08 | -0.08 | -300.0 | 50.0 | 0.11 | -21.43 | 22.22 | 0 | 0 | 0 | 900.00 | 184.21 | 0 |
| 23Q4 (17) | 0.57 | 58.33 | 103.57 | -1.63 | 15.98 | -365.71 | 0.54 | -60.87 | -18.18 | -0.01 | 0 | -133.33 | -1.06 | 32.91 | -1414.29 | 1.91 | 6.11 | 809.52 | 0.41 | 200.0 | -2.38 | 58.95 | -49.89 | 1368.15 | 0.15 | 1400.0 | -73.21 | 0.04 | 0.0 | -88.89 | 0.14 | 40.0 | 75.0 | 0 | 0 | 0 | 316.67 | 23.15 | 397.62 |
| 23Q3 (16) | 0.36 | 1700.0 | 137.5 | -1.94 | -321.74 | -240.35 | 1.38 | 89.04 | 51.65 | 0 | 100.0 | -100.0 | -1.58 | -259.09 | -3.27 | 1.8 | 116.87 | 1700.0 | -0.41 | -295.24 | 2.38 | 117.65 | 133.88 | 3241.18 | 0.01 | 0.0 | -94.44 | 0.04 | 130.77 | -66.67 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 257.14 | 0 | 156.25 |
| 23Q2 (15) | 0.02 | 200.0 | 101.1 | -0.46 | 9.8 | -1050.0 | 0.73 | 1360.0 | -71.48 | -0.06 | -700.0 | -500.0 | -0.44 | 16.98 | 76.34 | 0.83 | 8200.0 | 8200.0 | 0.21 | 200.0 | 0 | 50.30 | 5835.76 | 15091.52 | 0.01 | 107.69 | -96.97 | -0.13 | 18.75 | -168.42 | 0.1 | 11.11 | 11.11 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | -0.02 | -107.14 | 99.0 | -0.51 | -45.71 | -112.5 | 0.05 | -92.42 | -96.27 | 0.01 | -66.67 | 0 | -0.53 | -657.14 | 76.44 | 0.01 | -95.24 | -80.0 | -0.21 | -150.0 | 0 | 0.85 | -78.89 | -71.86 | -0.13 | -123.21 | -262.5 | -0.16 | -144.44 | -900.0 | 0.09 | 12.5 | 50.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (13) | 0.28 | 129.17 | 168.29 | -0.35 | 38.6 | 74.07 | 0.66 | -27.47 | -29.03 | 0.03 | 200.0 | 200.0 | -0.07 | 95.42 | 96.02 | 0.21 | 110.0 | 950.0 | 0.42 | 200.0 | -71.03 | 4.02 | 14.03 | 327.63 | 0.56 | 211.11 | 1500.0 | 0.36 | 200.0 | 820.0 | 0.08 | -11.11 | 33.33 | 0 | 0 | 0 | 63.64 | 113.92 | 101.55 |
| 22Q3 (12) | -0.96 | 47.25 | -838.46 | -0.57 | -1325.0 | -246.15 | 0.91 | -64.45 | 313.64 | 0.01 | 200.0 | -80.0 | -1.53 | 17.74 | -394.23 | 0.1 | 900.0 | 233.33 | -0.42 | 0 | -121.05 | 3.52 | 963.38 | -10.8 | 0.18 | -45.45 | 500.0 | 0.12 | -36.84 | 500.0 | 0.09 | 0.0 | 50.0 | 0 | 0 | 0 | -457.14 | 29.67 | -205.49 |
| 22Q2 (11) | -1.82 | 9.45 | -58.26 | -0.04 | 83.33 | 96.77 | 2.56 | 91.04 | 2033.33 | -0.01 | 0 | -112.5 | -1.86 | 17.33 | 22.18 | 0.01 | -80.0 | -66.67 | 0 | 0 | 100.0 | 0.33 | -89.01 | -83.11 | 0.33 | 312.5 | 43.48 | 0.19 | 850.0 | -5.0 | 0.09 | 50.0 | 50.0 | 0 | 0 | 0 | -650.00 | 74.13 | -46.96 |
| 22Q1 (10) | -2.01 | -390.24 | -2412.5 | -0.24 | 82.22 | 76.0 | 1.34 | 44.09 | -75.37 | 0 | 100.0 | 100.0 | -2.25 | -27.84 | -108.33 | 0.05 | 150.0 | 400.0 | 0 | -100.0 | 0 | 3.01 | 220.78 | 604.82 | 0.08 | 300.0 | -63.64 | 0.02 | 140.0 | -90.48 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -2512.50 | 38.72 | -8379.69 |
| 21Q4 (9) | -0.41 | -415.38 | -583.33 | -1.35 | -446.15 | -75.32 | 0.93 | 322.73 | 78.85 | -0.03 | -160.0 | -400.0 | -1.76 | -438.46 | -112.05 | 0.02 | -33.33 | -71.43 | 1.45 | 863.16 | 354.39 | 0.94 | -76.21 | -89.27 | -0.04 | -233.33 | -166.67 | -0.05 | -66.67 | -183.33 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | -4100.00 | -1046.15 | -7416.67 |
| 21Q3 (8) | 0.13 | 111.3 | 176.47 | 0.39 | 131.45 | 533.33 | 0.22 | 83.33 | 2300.0 | 0.05 | -37.5 | 0 | 0.52 | 121.76 | 300.0 | 0.03 | 0.0 | 0 | -0.19 | 84.92 | 0 | 3.95 | 101.32 | 0 | 0.03 | -86.96 | 200.0 | -0.03 | -115.0 | -250.0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 433.33 | 197.97 | 278.43 |
| 21Q2 (7) | -1.15 | -1337.5 | -921.43 | -1.24 | -24.0 | -325.45 | 0.12 | -97.79 | 33.33 | 0.08 | 900.0 | 300.0 | -2.39 | -121.3 | -446.38 | 0.03 | 200.0 | 0 | -1.26 | 0 | -321.05 | 1.96 | 358.82 | 0 | 0.23 | 4.55 | 675.0 | 0.2 | -4.76 | 600.0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | -442.31 | -1392.79 | -131.59 |
| 21Q1 (6) | -0.08 | -33.33 | -366.67 | -1.0 | -29.87 | -766.67 | 5.44 | 946.15 | 6144.44 | -0.01 | -200.0 | 66.67 | -1.08 | -30.12 | -700.0 | 0.01 | -85.71 | 0.0 | 0 | 100.0 | 0 | 0.43 | -95.12 | -89.32 | 0.22 | 266.67 | 2100.0 | 0.21 | 250.0 | 2000.0 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | -29.63 | 45.68 | -159.26 |
| 20Q4 (5) | -0.06 | 64.71 | 0 | -0.77 | -755.56 | 0 | 0.52 | 5300.0 | 0 | 0.01 | 0 | 0 | -0.83 | -219.23 | 0 | 0.07 | 0 | 0 | -0.57 | 0 | 0 | 8.75 | 0 | 0 | 0.06 | 500.0 | 0 | 0.06 | 200.0 | 0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | -54.55 | 77.54 | 0 |
| 20Q3 (4) | -0.17 | -221.43 | 0.0 | -0.09 | -116.36 | 0.0 | -0.01 | -111.11 | 0.0 | 0 | -100.0 | 0.0 | -0.26 | -137.68 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | 0 | 0.0 | 0.01 | 125.0 | 0.0 | 0.02 | 150.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | -242.86 | -117.35 | 0.0 |
| 20Q2 (3) | 0.14 | 366.67 | 0.0 | 0.55 | 266.67 | 0.0 | 0.09 | 200.0 | 0.0 | 0.02 | 166.67 | 0.0 | 0.69 | 283.33 | 0.0 | 0 | -100.0 | 0.0 | 0.57 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.04 | -500.0 | 0.0 | -0.04 | -500.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1400.00 | 2700.0 | 0.0 |
| 20Q1 (2) | 0.03 | 0 | 0.0 | 0.15 | 0 | 0.0 | -0.09 | 0 | 0.0 | -0.03 | 0 | 0.0 | 0.18 | 0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 4.00 | 0 | 0.0 | 0.01 | 0 | 0.0 | 0.01 | 0 | 0.0 | 0.05 | 0 | 0.0 | 0 | 0 | 0.0 | 50.00 | 0 | 0.0 |
