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) | 10.02 | -36.58 | 15.12 | 118.81 | -8.51 | 0 | 0.01 | 0 | 25.14 | 10.7 | 0.69 | -45.24 | -0.11 | 0 | 2.57 | -30.1 | 9.06 | -21.49 | 8.73 | -22.33 | 3.09 | -15.34 | 0.01 | 0.0 | 84.70 | -20.12 |
| 2022 (9) | 15.8 | 2.66 | 6.91 | 0 | -17.29 | 0 | 0 | 0 | 22.71 | 0 | 1.26 | -66.58 | -0.34 | 0 | 3.67 | -67.93 | 11.54 | 5.68 | 11.24 | 30.39 | 3.65 | -5.93 | 0.01 | 0.0 | 106.04 | -13.8 |
| 2021 (8) | 15.39 | 36.32 | -20.66 | 0 | 10.19 | 74.79 | 0 | 0 | -5.27 | 0 | 3.77 | -37.38 | -0.27 | 0 | 11.46 | -45.92 | 10.92 | 27.87 | 8.62 | 25.11 | 3.88 | 4.86 | 0.01 | 0.0 | 123.02 | 15.5 |
| 2020 (7) | 11.29 | 3.29 | -19.34 | 0 | 5.83 | 0 | -0.03 | 0 | -8.05 | 0 | 6.02 | 66.3 | -0.56 | 0 | 21.18 | 71.51 | 8.54 | -11.87 | 6.89 | -6.26 | 3.7 | -18.68 | 0.01 | 0.0 | 106.51 | 16.06 |
| 2019 (6) | 10.93 | -14.61 | -2.49 | 0 | -0.52 | 0 | 0.08 | 0 | 8.44 | -60.34 | 3.62 | 109.25 | -0.3 | 0 | 12.35 | 148.51 | 9.69 | -13.87 | 7.35 | -19.05 | 4.55 | -6.95 | 0.01 | 0.0 | 91.77 | 0.23 |
| 2018 (5) | 12.8 | 11.4 | 8.48 | 0 | -20.61 | 0 | -0.02 | 0 | 21.28 | 0 | 1.73 | -67.05 | -0.11 | 0 | 4.97 | -71.07 | 11.25 | 18.92 | 9.08 | 22.87 | 4.89 | 7.47 | 0.01 | 0.0 | 91.56 | -4.78 |
| 2017 (4) | 11.49 | 0 | -16.95 | 0 | 9.47 | 0 | 0 | 0 | -5.46 | 0 | 5.25 | 0 | -0.14 | 0 | 17.18 | 0 | 9.46 | 0 | 7.39 | 0 | 4.55 | 0 | 0.01 | 0 | 96.15 | 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) | 2.83 | 16.94 | -25.53 | -7.67 | -1180.28 | -1422.41 | -0.03 | 99.63 | -200.0 | 0 | 100.0 | 100.0 | -4.84 | -254.63 | -210.5 | 0.12 | 0.0 | -55.56 | -0.01 | 83.33 | -200.0 | 1.58 | -1.32 | -62.17 | 2.53 | 2.02 | 17.67 | 2.52 | -13.1 | -16.83 | 0.73 | -1.35 | -3.95 | 0 | 0 | 0 | 87.08 | 30.98 | -13.15 |
| 24Q2 (19) | 2.42 | -46.46 | 16.35 | 0.71 | -77.74 | -93.77 | -8.05 | -3400.0 | 0.0 | -0.01 | 50.0 | 66.67 | 3.13 | -59.4 | -76.78 | 0.12 | 100.0 | 71.43 | -0.06 | -500.0 | 45.45 | 1.60 | 92.26 | 60.9 | 2.48 | 1.64 | 1.64 | 2.9 | -21.2 | 13.73 | 0.74 | -1.33 | -3.9 | 0 | 0 | 0 | 66.48 | -34.84 | 6.12 |
| 24Q1 (18) | 4.52 | 164.33 | 86.01 | 3.19 | 929.03 | 12.72 | -0.23 | -666.67 | 45.24 | -0.02 | -166.67 | -200.0 | 7.71 | 281.68 | 46.58 | 0.06 | -45.45 | -73.91 | -0.01 | 0.0 | 0 | 0.83 | -48.33 | -76.23 | 2.44 | 2.52 | 16.75 | 3.68 | 206.67 | 88.72 | 0.75 | -1.32 | -6.25 | 0 | 0 | 0 | 102.03 | 16.95 | 15.47 |
| 23Q4 (17) | 1.71 | -55.0 | -51.83 | 0.31 | -46.55 | -89.42 | -0.03 | -200.0 | 50.0 | 0.03 | 400.0 | 50.0 | 2.02 | -53.88 | -68.83 | 0.11 | -59.26 | -70.27 | -0.01 | -200.0 | 80.0 | 1.61 | -61.41 | -62.21 | 2.38 | 10.7 | -21.19 | 1.2 | -60.4 | -51.02 | 0.76 | 0.0 | -6.17 | 0 | 0 | 0 | 87.24 | -12.98 | -19.88 |
| 23Q3 (16) | 3.8 | 82.69 | -28.17 | 0.58 | -94.91 | 109.6 | -0.01 | 99.88 | 88.89 | -0.01 | 66.67 | 0.0 | 4.38 | -67.51 | 684.0 | 0.27 | 285.71 | 17.39 | 0.01 | 109.09 | 111.11 | 4.18 | 319.75 | 48.65 | 2.15 | -11.89 | -26.62 | 3.03 | 18.82 | 0.66 | 0.76 | -1.3 | -14.61 | 0 | 0 | 0 | 100.26 | 60.04 | -26.08 |
| 23Q2 (15) | 2.08 | -14.4 | 110.1 | 11.4 | 302.83 | 182.85 | -8.05 | -1816.67 | -187.6 | -0.03 | -250.0 | -200.0 | 13.48 | 156.27 | 205.56 | 0.07 | -69.57 | -70.83 | -0.11 | 0 | 26.67 | 1.00 | -71.6 | -63.32 | 2.44 | 16.75 | -13.78 | 2.55 | 30.77 | 20.85 | 0.77 | -3.75 | -19.79 | 0 | 0 | 0 | 62.65 | -29.1 | 94.28 |
| 23Q1 (14) | 2.43 | -31.55 | -59.3 | 2.83 | -3.41 | -88.1 | -0.42 | -600.0 | 98.4 | 0.02 | 0.0 | 100.0 | 5.26 | -18.83 | -82.33 | 0.23 | -37.84 | -45.24 | 0 | 100.0 | 100.0 | 3.51 | -17.84 | -28.12 | 2.09 | -30.79 | -24.28 | 1.95 | -20.41 | -46.87 | 0.8 | -1.23 | -19.19 | 0 | 0 | 0 | 88.36 | -18.85 | -31.03 |
| 22Q4 (13) | 3.55 | -32.89 | -7.79 | 2.93 | 148.51 | 176.3 | -0.06 | 33.33 | -102.13 | 0.02 | 300.0 | 100.0 | 6.48 | 964.0 | 64700.0 | 0.37 | 60.87 | -40.32 | -0.05 | 44.44 | -350.0 | 4.27 | 51.78 | -41.56 | 3.02 | 3.07 | 5.59 | 2.45 | -18.6 | 0.41 | 0.81 | -8.99 | -19.0 | 0 | 0 | 0 | 108.90 | -19.72 | -2.7 |
| 22Q3 (12) | 5.29 | 434.34 | 17.04 | -6.04 | 56.1 | 33.55 | -0.09 | -100.98 | -102.49 | -0.01 | 0.0 | 0.0 | -0.75 | 94.13 | 83.59 | 0.23 | -4.17 | -58.18 | -0.09 | 40.0 | 67.86 | 2.81 | 3.57 | -60.12 | 2.93 | 3.53 | 16.73 | 3.01 | 42.65 | 34.38 | 0.89 | -7.29 | -9.18 | 0 | 0 | 0 | 135.64 | 320.62 | -3.37 |
| 22Q2 (11) | 0.99 | -83.42 | -69.16 | -13.76 | -157.84 | -327.33 | 9.19 | 134.9 | 1701.96 | -0.01 | -200.0 | -200.0 | -12.77 | -142.91 | -127600.0 | 0.24 | -42.86 | -77.36 | -0.15 | -200.0 | -183.33 | 2.71 | -44.34 | -77.41 | 2.83 | 2.54 | -4.07 | 2.11 | -42.51 | 8.21 | 0.96 | -3.03 | -2.04 | 0 | 0 | 0 | 32.25 | -74.83 | -70.57 |
| 22Q1 (10) | 5.97 | 55.06 | 56.69 | 23.79 | 719.53 | 627.49 | -26.33 | -1033.69 | -915.17 | 0.01 | 0.0 | 200.0 | 29.76 | 297500.0 | 4351.43 | 0.42 | -32.26 | -72.55 | -0.05 | -350.0 | 72.22 | 4.88 | -33.2 | -75.13 | 2.76 | -3.5 | 6.15 | 3.67 | 50.41 | 84.42 | 0.99 | -1.0 | 7.61 | 0 | 0 | 0 | 128.11 | 14.47 | -2.15 |
| 21Q4 (9) | 3.85 | -14.82 | -5.17 | -3.84 | 57.76 | -1845.45 | 2.82 | -22.1 | 570.0 | 0.01 | 200.0 | 150.0 | 0.01 | 100.22 | -99.77 | 0.62 | 12.73 | -62.87 | 0.02 | 107.14 | 111.11 | 7.30 | 3.57 | -64.71 | 2.86 | 13.94 | 9.16 | 2.44 | 8.93 | 0.41 | 1.0 | 2.04 | 11.11 | 0 | 0 | 0 | 111.92 | -20.27 | -8.2 |
| 21Q3 (8) | 4.52 | 40.81 | 64.36 | -9.09 | -182.3 | -244.32 | 3.62 | 609.8 | 133.55 | -0.01 | -200.0 | 75.0 | -4.57 | -45600.0 | -4254.55 | 0.55 | -48.11 | -25.68 | -0.28 | -255.56 | 20.0 | 7.05 | -41.33 | -31.58 | 2.51 | -14.92 | 10.57 | 2.24 | 14.87 | 14.87 | 0.98 | 0.0 | 7.69 | 0 | 0 | 0 | 140.37 | 28.13 | 45.99 |
| 21Q2 (7) | 3.21 | -15.75 | -28.35 | -3.22 | 28.6 | 80.97 | 0.51 | -84.21 | -89.53 | 0.01 | 200.0 | -66.67 | -0.01 | 98.57 | 99.92 | 1.06 | -30.72 | -70.56 | 0.18 | 200.0 | 700.0 | 12.02 | -38.73 | -56.03 | 2.95 | 13.46 | -19.4 | 1.95 | -2.01 | -22.31 | 0.98 | 6.52 | -47.87 | 0 | 0 | 0 | 109.56 | -16.32 | 7.36 |
| 21Q1 (6) | 3.81 | -6.16 | 0 | -4.51 | -2150.0 | 0 | 3.23 | 638.33 | 0 | -0.01 | 50.0 | 0 | -0.7 | -116.36 | 0 | 1.53 | -8.38 | 0 | -0.18 | 0.0 | 0 | 19.62 | -5.21 | 0 | 2.6 | -0.76 | 0 | 1.99 | -18.11 | 0 | 0.92 | 2.22 | 0 | 0 | 0 | 0 | 130.93 | 7.39 | 0 |
| 20Q4 (5) | 4.06 | 47.64 | 0 | 0.22 | 108.33 | 0 | -0.6 | -138.71 | 0 | -0.02 | 50.0 | 0 | 4.28 | 3790.91 | 0 | 1.67 | 125.68 | 0 | -0.18 | 48.57 | 0 | 20.69 | 100.79 | 0 | 2.62 | 15.42 | 0 | 2.43 | 24.62 | 0 | 0.9 | -1.1 | 0 | 0 | 0 | 0 | 121.92 | 26.8 | 0 |
| 20Q3 (4) | 2.75 | -38.62 | 0.0 | -2.64 | 84.4 | 0.0 | 1.55 | -68.17 | 0.0 | -0.04 | -233.33 | 0.0 | 0.11 | 100.88 | 0.0 | 0.74 | -79.44 | 0.0 | -0.35 | -1066.67 | 0.0 | 10.31 | -62.3 | 0.0 | 2.27 | -37.98 | 0.0 | 1.95 | -22.31 | 0.0 | 0.91 | -51.6 | 0.0 | 0 | 0 | 0.0 | 96.15 | -5.78 | 0.0 |
| 20Q2 (3) | 4.48 | 0 | 0.0 | -16.92 | 0 | 0.0 | 4.87 | 0 | 0.0 | 0.03 | 0 | 0.0 | -12.44 | 0 | 0.0 | 3.6 | 0 | 0.0 | -0.03 | 0 | 0.0 | 27.33 | 0 | 0.0 | 3.66 | 0 | 0.0 | 2.51 | 0 | 0.0 | 1.88 | 0 | 0.0 | 0 | 0 | 0.0 | 102.05 | 0 | 0.0 |
