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) | -2.17 | 0 | -1.73 | 0 | 3.97 | 0 | 1.4 | 0 | -3.9 | 0 | 1.99 | -23.75 | -0.02 | 0 | 26.29 | 57.43 | -2.37 | 0 | -2.22 | 0 | 1.65 | 1.85 | 0.05 | 0.0 | 0.00 | 0 |
| 2022 (9) | 3.85 | -11.29 | -2.54 | 0 | -0.89 | 0 | -0.09 | 0 | 1.31 | -4.38 | 2.61 | -17.67 | 0 | 0 | 16.70 | -34.36 | 1.65 | 28.91 | 1.29 | 41.76 | 1.62 | 1.89 | 0.05 | 66.67 | 130.07 | -24.18 |
| 2021 (8) | 4.34 | -3.34 | -2.97 | 0 | -1.19 | 0 | 0.12 | 0 | 1.37 | 22.32 | 3.17 | -11.2 | 0 | 0 | 25.44 | -28.66 | 1.28 | 17.43 | 0.91 | 2.25 | 1.59 | 9.66 | 0.03 | -25.0 | 171.54 | -9.07 |
| 2020 (7) | 4.49 | 0 | -3.37 | 0 | -0.56 | 0 | -0.17 | 0 | 1.12 | 0 | 3.57 | 30.77 | -0.01 | 0 | 35.66 | 53.63 | 1.09 | 131.91 | 0.89 | 78.0 | 1.45 | 14.17 | 0.04 | -20.0 | 188.66 | 0 |
| 2019 (6) | -0.37 | 0 | -0.89 | 0 | 0.44 | -65.35 | 0.08 | 0 | -1.26 | 0 | 2.73 | 11.43 | 0 | 0 | 23.21 | 46.2 | 0.47 | -11.32 | 0.5 | 56.25 | 1.27 | 2.42 | 0.05 | 25.0 | -20.33 | 0 |
| 2018 (5) | 0.56 | -55.91 | -2.22 | 0 | 1.27 | 0 | -0.26 | 0 | -1.66 | 0 | 2.45 | 15.02 | 0.01 | 0.0 | 15.88 | 20.09 | 0.53 | -29.33 | 0.32 | -42.86 | 1.24 | 12.73 | 0.04 | 100.0 | 35.00 | -53.7 |
| 2017 (4) | 1.27 | -75.29 | -1.22 | 0 | -0.85 | 0 | 0.29 | 3.57 | 0.05 | -98.83 | 2.13 | 144.83 | 0.01 | 0 | 13.22 | 184.64 | 0.75 | -53.42 | 0.56 | -51.3 | 1.1 | -10.57 | 0.02 | 0.0 | 75.60 | -64.7 |
| 2016 (3) | 5.14 | 0 | -0.87 | 0 | -2.75 | 0 | 0.28 | 0 | 4.27 | 0 | 0.87 | -53.23 | -0.03 | 0 | 4.64 | -53.8 | 1.61 | 40.0 | 1.15 | 101.75 | 1.23 | -12.77 | 0.02 | 0.0 | 214.17 | 0 |
| 2015 (2) | -0.26 | 0 | -0.9 | 0 | -1.79 | 0 | -0.26 | 0 | -1.16 | 0 | 1.86 | 0 | 0 | 0 | 10.05 | 0 | 1.15 | 0 | 0.57 | 0 | 1.41 | 0 | 0.02 | 0 | -13.00 | 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) | 0.46 | 91.67 | 258.62 | -0.05 | 58.33 | 82.76 | -0.18 | 47.06 | -121.69 | -0.03 | -250.0 | -137.5 | 0.41 | 241.67 | 170.69 | 0.05 | 66.67 | -89.8 | 0.01 | 0 | 0 | 3.07 | 27.81 | -92.3 | -0.17 | 34.62 | 70.18 | -0.22 | 21.43 | 47.62 | 0.34 | 3.03 | -20.93 | 0.01 | 0.0 | 0.0 | 353.85 | -11.54 | 124.4 |
| 24Q2 (19) | 0.24 | 500.0 | 131.58 | -0.12 | -233.33 | 60.0 | -0.34 | -342.86 | -155.74 | 0.02 | 166.67 | -50.0 | 0.12 | 300.0 | 111.32 | 0.03 | 200.0 | -91.18 | 0 | -100.0 | 0 | 2.40 | 142.4 | -83.27 | -0.26 | 49.02 | -425.0 | -0.28 | -40.0 | -2900.0 | 0.33 | -2.94 | -15.38 | 0.01 | 0.0 | -50.0 | 400.00 | 1100.0 | 321.05 |
| 24Q1 (18) | -0.06 | 75.0 | 93.18 | 0.09 | -57.14 | 106.67 | 0.14 | 0 | -94.44 | -0.03 | -250.0 | 76.92 | 0.03 | 200.0 | 101.35 | 0.01 | 104.76 | -99.28 | 0.01 | 150.0 | 0 | 0.99 | 106.51 | -98.16 | -0.51 | 76.71 | -270.0 | -0.2 | 90.15 | -190.91 | 0.34 | -19.05 | -15.0 | 0.01 | 0.0 | 0.0 | -40.00 | 0 | 71.36 |
| 23Q4 (17) | -0.24 | 17.24 | -151.06 | 0.21 | 172.41 | 127.63 | 0 | -100.0 | -100.0 | 0.02 | -75.0 | 120.0 | -0.03 | 94.83 | 89.66 | -0.21 | -142.86 | -127.63 | -0.02 | 0 | 0 | -15.22 | -138.2 | -159.27 | -2.19 | -284.21 | -5575.0 | -2.03 | -383.33 | 0 | 0.42 | -2.33 | 5.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (16) | -0.29 | 61.84 | -117.26 | -0.29 | 3.33 | 39.58 | 0.83 | 36.07 | 144.15 | 0.08 | 100.0 | 100.0 | -0.58 | 45.28 | -148.33 | 0.49 | 44.12 | 0.0 | 0 | 0 | 0 | 39.84 | 177.69 | 226.02 | -0.57 | -812.5 | -296.55 | -0.42 | -4300.0 | -275.0 | 0.43 | 10.26 | 7.5 | 0.01 | -50.0 | 0.0 | -1450.00 | -701.32 | -661.01 |
| 23Q2 (15) | -0.76 | 13.64 | -143.43 | -0.3 | 77.78 | 30.23 | 0.61 | -75.79 | 222.0 | 0.04 | 130.77 | 0 | -1.06 | 52.47 | -180.3 | 0.34 | -75.36 | -24.44 | 0 | 0 | 0 | 14.35 | -73.28 | 45.05 | 0.08 | -73.33 | -87.5 | 0.01 | -95.45 | -98.08 | 0.39 | -2.5 | -7.14 | 0.02 | 100.0 | 100.0 | -180.95 | -29.55 | -198.23 |
| 23Q1 (14) | -0.88 | -287.23 | -1660.0 | -1.35 | -77.63 | -55.17 | 2.52 | 6200.0 | 73.79 | -0.13 | -30.0 | -550.0 | -2.23 | -668.97 | -142.39 | 1.38 | 81.58 | 50.0 | 0 | 0 | 0 | 53.70 | 109.13 | 139.88 | 0.3 | 650.0 | -56.52 | 0.22 | 0 | -58.49 | 0.4 | 0.0 | -2.44 | 0.01 | 0.0 | 0.0 | -139.68 | -221.85 | -2553.97 |
| 22Q4 (13) | 0.47 | -72.02 | -72.19 | -0.76 | -58.33 | -1.33 | 0.04 | 102.13 | 102.68 | -0.1 | -350.0 | -300.0 | -0.29 | -124.17 | -130.85 | 0.76 | 55.1 | 0.0 | 0 | 0 | 0 | 25.68 | 110.12 | 27.03 | 0.04 | -86.21 | -94.67 | 0 | -100.0 | -100.0 | 0.4 | 0.0 | 2.56 | 0.01 | 0.0 | 0.0 | 114.63 | -55.65 | -37.6 |
| 22Q3 (12) | 1.68 | -4.0 | 950.0 | -0.48 | -11.63 | 51.02 | -1.88 | -276.0 | -326.51 | 0.04 | 0 | 233.33 | 1.2 | -9.09 | 246.34 | 0.49 | 8.89 | -48.96 | 0 | 0 | 0 | 12.22 | 23.55 | -67.67 | 0.29 | -54.69 | 383.33 | 0.24 | -53.85 | 242.86 | 0.4 | -4.76 | 2.56 | 0.01 | 0.0 | 0.0 | 258.46 | 40.31 | 659.23 |
| 22Q2 (11) | 1.75 | 3600.0 | 60.55 | -0.43 | 50.57 | 51.14 | -0.5 | -134.48 | -100.0 | 0 | 100.0 | -100.0 | 1.32 | 243.48 | 528.57 | 0.45 | -51.09 | -50.55 | 0 | 0 | 0 | 9.89 | -55.82 | -67.29 | 0.64 | -7.25 | 300.0 | 0.52 | -1.89 | 0 | 0.42 | 2.44 | 5.0 | 0.01 | 0.0 | 0.0 | 184.21 | 3600.0 | -30.71 |
| 22Q1 (10) | -0.05 | -102.96 | -103.57 | -0.87 | -16.0 | -141.67 | 1.45 | 197.32 | 617.86 | -0.02 | -140.0 | -300.0 | -0.92 | -197.87 | -188.46 | 0.92 | 21.05 | 70.37 | 0 | 0 | 0 | 22.38 | 10.74 | 30.16 | 0.69 | -8.0 | 122.58 | 0.53 | 1.92 | 65.62 | 0.41 | 5.13 | 2.5 | 0.01 | 0.0 | 0.0 | -5.26 | -102.87 | -102.74 |
| 21Q4 (9) | 1.69 | 956.25 | 122.37 | -0.75 | 23.47 | 9.64 | -1.49 | -279.52 | -156.9 | 0.05 | 266.67 | -44.44 | 0.94 | 214.63 | 1442.86 | 0.76 | -20.83 | -10.59 | 0 | 0 | 100.0 | 20.21 | -46.52 | -32.47 | 0.75 | 1150.0 | 108.33 | 0.52 | 642.86 | 13.04 | 0.39 | 0.0 | 8.33 | 0.01 | 0.0 | 0.0 | 183.70 | 439.61 | 100.61 |
| 21Q3 (8) | 0.16 | -85.32 | -83.33 | -0.98 | -11.36 | -113.04 | 0.83 | 432.0 | 72.92 | -0.03 | -130.0 | 78.57 | -0.82 | -490.48 | -264.0 | 0.96 | 5.49 | -3.03 | 0 | 0 | 0 | 37.80 | 25.02 | -3.03 | 0.06 | -62.5 | -64.71 | 0.07 | 0 | -22.22 | 0.39 | -2.5 | 2.63 | 0.01 | 0.0 | 0.0 | 34.04 | -87.2 | -82.98 |
| 21Q2 (7) | 1.09 | -22.14 | 0 | -0.88 | -144.44 | 0 | -0.25 | 10.71 | 0 | 0.1 | 900.0 | 0 | 0.21 | -79.81 | 0 | 0.91 | 68.52 | 0 | 0 | 0 | 0 | 30.23 | 75.8 | 0 | 0.16 | -48.39 | 0 | 0 | -100.0 | 0 | 0.4 | 0.0 | 0 | 0.01 | 0.0 | 0 | 265.85 | 38.62 | 0 |
| 21Q1 (6) | 1.4 | 84.21 | 0 | -0.36 | 56.63 | 0 | -0.28 | 51.72 | 0 | 0.01 | -88.89 | 0 | 1.04 | 1585.71 | 0 | 0.54 | -36.47 | 0 | 0 | 100.0 | 0 | 17.20 | -42.54 | 0 | 0.31 | -13.89 | 0 | 0.32 | -30.43 | 0 | 0.4 | 11.11 | 0 | 0.01 | 0.0 | 0 | 191.78 | 109.44 | 0 |
| 20Q4 (5) | 0.76 | -20.83 | 0 | -0.83 | -80.43 | 0 | -0.58 | -220.83 | 0 | 0.09 | 164.29 | 0 | -0.07 | -114.0 | 0 | 0.85 | -14.14 | 0 | -0.01 | 0 | 0 | 29.93 | -23.21 | 0 | 0.36 | 111.76 | 0 | 0.46 | 411.11 | 0 | 0.36 | -5.26 | 0 | 0.01 | 0.0 | 0 | 91.57 | -54.22 | 0 |
| 20Q3 (4) | 0.96 | 0 | 0.0 | -0.46 | 0 | 0.0 | 0.48 | 0 | 0.0 | -0.14 | 0 | 0.0 | 0.5 | 0 | 0.0 | 0.99 | 0 | 0.0 | 0 | 0 | 0.0 | 38.98 | 0 | 0.0 | 0.17 | 0 | 0.0 | 0.09 | 0 | 0.0 | 0.38 | 0 | 0.0 | 0.01 | 0 | 0.0 | 200.00 | 0 | 0.0 |
