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) | 1.05 | -46.7 | -0.15 | 0 | -0.41 | 0 | 0.04 | 0 | 0.9 | -28.57 | 0.31 | -79.05 | 0 | 0 | 3.06 | -78.37 | 1.26 | 15.6 | 0.91 | -1.09 | 0.54 | 8.0 | 0.01 | 0 | 71.92 | -48.16 |
| 2022 (9) | 1.97 | -18.26 | -0.71 | 0 | -0.19 | 0 | 0 | 0 | 1.26 | -22.22 | 1.48 | 39.62 | -0.01 | 0 | 14.16 | 51.91 | 1.09 | -42.33 | 0.92 | -25.2 | 0.5 | 2.04 | 0 | 0 | 138.73 | -0.41 |
| 2021 (8) | 2.41 | 68.53 | -0.79 | 0 | 0.1 | 0 | 0 | 0 | 1.62 | 33.88 | 1.06 | 202.86 | 0.01 | -50.0 | 9.32 | 139.2 | 1.89 | 58.82 | 1.23 | 32.26 | 0.49 | -2.0 | 0.01 | 0.0 | 139.31 | 40.28 |
| 2020 (7) | 1.43 | 191.84 | -0.22 | 0 | -0.97 | 0 | 0 | 0 | 1.21 | 764.29 | 0.35 | -2.78 | 0.02 | 0 | 3.90 | -6.46 | 1.19 | 46.91 | 0.93 | 0 | 0.5 | -12.28 | 0.01 | -50.0 | 99.31 | 5.39 |
| 2019 (6) | 0.49 | -14.04 | -0.35 | 0 | 0.21 | 0 | 0.54 | 0 | 0.14 | 40.0 | 0.36 | -46.27 | -0.02 | 0 | 4.17 | -48.82 | 0.81 | 22.73 | -0.07 | 0 | 0.57 | 1.79 | 0.02 | 0.0 | 94.23 | 47.13 |
| 2018 (5) | 0.57 | 0 | -0.47 | 0 | -0.17 | 0 | 0 | 0 | 0.1 | 0 | 0.67 | 0 | -0.02 | 0 | 8.14 | 0 | 0.66 | 0 | 0.31 | 0 | 0.56 | 0 | 0.02 | 0 | 64.04 | 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) | 0.67 | -22.09 | 204.55 | -1.17 | -30.0 | -2825.0 | -0.13 | 58.06 | -152.0 | 0.01 | 0 | 0 | -0.5 | -1150.0 | -377.78 | 0.45 | 2.27 | 2150.0 | 0 | 0 | 0 | 12.78 | -2.09 | 1542.76 | 0.45 | 4.65 | 55.17 | 0.32 | 28.0 | 52.38 | 0.14 | 0.0 | 7.69 | 0 | 0 | 0 | 145.65 | -33.95 | 125.1 |
| 24Q2 (19) | 0.86 | 53.57 | 673.33 | -0.9 | -80.0 | -2350.0 | -0.31 | -287.5 | 40.38 | 0 | 0 | 0 | -0.04 | -166.67 | 63.64 | 0.44 | -15.38 | 633.33 | 0 | 0 | 0 | 13.06 | -26.93 | 446.19 | 0.43 | 34.38 | -10.42 | 0.25 | -3.85 | -3.85 | 0.14 | 7.69 | 7.69 | 0 | 0 | 0 | 220.51 | 53.57 | 673.33 |
| 24Q1 (18) | 0.56 | -20.0 | 100.0 | -0.5 | -1566.67 | -316.67 | -0.08 | 0.0 | -33.33 | 0 | 0 | 0 | 0.06 | -91.04 | -62.5 | 0.52 | 940.0 | 188.89 | 0 | 100.0 | 0 | 17.87 | 904.26 | 121.38 | 0.32 | 6.67 | 68.42 | 0.26 | -13.33 | 85.71 | 0.13 | -7.14 | 0.0 | 0 | 0 | 0 | 143.59 | -9.74 | 38.46 |
| 23Q4 (17) | 0.7 | 218.18 | -38.05 | -0.03 | 25.0 | 0 | -0.08 | -132.0 | 74.19 | 0 | 0 | 0 | 0.67 | 272.22 | -40.71 | 0.05 | 150.0 | -70.59 | -0.01 | 0 | 0 | 1.78 | 128.65 | -73.94 | 0.3 | 3.45 | 328.57 | 0.3 | 42.86 | 400.0 | 0.14 | 7.69 | 7.69 | 0 | 0 | 0 | 159.09 | 145.87 | -73.25 |
| 23Q3 (16) | 0.22 | 246.67 | -31.25 | -0.04 | -200.0 | -109.76 | 0.25 | 148.08 | 316.67 | 0 | 0 | 0 | 0.18 | 263.64 | -75.34 | 0.02 | -66.67 | -92.0 | 0 | 0 | 100.0 | 0.78 | -67.44 | -92.37 | 0.29 | -39.58 | 11.54 | 0.21 | -19.23 | -32.26 | 0.13 | 0.0 | 8.33 | 0 | 0 | 0 | 64.71 | 268.24 | -13.05 |
| 23Q2 (15) | -0.15 | -153.57 | -136.59 | 0.04 | 133.33 | 104.17 | -0.52 | -766.67 | -1833.33 | 0 | 0 | 0 | -0.11 | -168.75 | 80.0 | 0.06 | -66.67 | -93.33 | 0 | 0 | 0 | 2.39 | -70.39 | -92.91 | 0.48 | 152.63 | 84.62 | 0.26 | 85.71 | 36.84 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | -38.46 | -137.09 | -130.02 |
| 23Q1 (14) | 0.28 | -75.22 | 133.33 | -0.12 | 0 | 29.41 | -0.06 | 80.65 | -250.0 | 0 | 0 | 0 | 0.16 | -85.84 | 420.0 | 0.18 | 5.88 | 12.5 | 0 | 0 | 0 | 8.07 | 18.23 | 43.27 | 0.19 | 171.43 | -62.0 | 0.14 | 133.33 | -61.11 | 0.13 | 0.0 | 8.33 | 0 | 0 | 0 | 103.70 | -82.56 | 314.81 |
| 22Q4 (13) | 1.13 | 253.12 | 25.56 | 0 | -100.0 | 100.0 | -0.31 | -616.67 | -520.0 | 0 | 0 | 0 | 1.13 | 54.79 | 52.7 | 0.17 | -32.0 | 0.0 | 0 | 100.0 | 0 | 6.83 | -33.09 | -1.61 | 0.07 | -73.08 | -73.08 | 0.06 | -80.65 | -66.67 | 0.13 | 8.33 | 8.33 | 0 | 0 | 0 | 594.74 | 699.18 | 98.25 |
| 22Q3 (12) | 0.32 | -21.95 | 23.08 | 0.41 | 142.71 | 182.0 | 0.06 | 100.0 | -50.0 | 0 | 0 | 0 | 0.73 | 232.73 | 404.17 | 0.25 | -72.22 | -44.44 | -0.01 | 0 | 0 | 10.20 | -69.73 | -28.57 | 0.26 | 0.0 | -58.06 | 0.31 | 63.16 | -24.39 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0 | 74.42 | -41.92 | 51.7 |
| 22Q2 (11) | 0.41 | 241.67 | -25.45 | -0.96 | -464.71 | -3100.0 | 0.03 | -25.0 | 104.0 | 0 | 0 | 0 | -0.55 | -1000.0 | -205.77 | 0.9 | 462.5 | 181.25 | 0 | 0 | 0 | 33.71 | 498.31 | 222.33 | 0.26 | -48.0 | -52.73 | 0.19 | -47.22 | -47.22 | 0.13 | 8.33 | 8.33 | 0 | 0 | 0 | 128.12 | 412.5 | 11.82 |
| 22Q1 (10) | 0.12 | -86.67 | -83.1 | -0.17 | -6.25 | -70.0 | 0.04 | 180.0 | -94.87 | 0 | 0 | 0 | -0.05 | -106.76 | -108.2 | 0.16 | -5.88 | 33.33 | 0 | 0 | 0 | 5.63 | -18.81 | 27.23 | 0.5 | 92.31 | 8.7 | 0.36 | 100.0 | 28.57 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 25.00 | -91.67 | -85.92 |
| 21Q4 (9) | 0.9 | 246.15 | 4400.0 | -0.16 | 68.0 | 0 | -0.05 | -141.67 | 91.53 | 0 | 0 | 0 | 0.74 | 408.33 | 3600.0 | 0.17 | -62.22 | 30.77 | 0 | 0 | -100.0 | 6.94 | -51.43 | 167.94 | 0.26 | -58.06 | -64.38 | 0.18 | -56.1 | -73.91 | 0.12 | 0.0 | -52.0 | 0 | 0 | -100.0 | 300.00 | 511.54 | 14150.0 |
| 21Q3 (8) | 0.26 | -52.73 | 0 | -0.5 | -1566.67 | 0 | 0.12 | 116.0 | 0 | 0 | 0 | 0 | -0.24 | -146.15 | 0 | 0.45 | 40.62 | 0 | 0 | 0 | 0 | 14.29 | 36.61 | 0 | 0.62 | 12.73 | 0 | 0.41 | 13.89 | 0 | 0.12 | 0.0 | 0 | 0 | 0 | 0 | 49.06 | -57.19 | 0 |
| 21Q2 (7) | 0.55 | -22.54 | 0 | -0.03 | 70.0 | 0 | -0.75 | -196.15 | 0 | 0 | 0 | 0 | 0.52 | -14.75 | 0 | 0.32 | 166.67 | 0 | 0 | 0 | 0 | 10.46 | 136.17 | 0 | 0.55 | 19.57 | 0 | 0.36 | 28.57 | 0 | 0.12 | 0.0 | 0 | 0 | 0 | 0 | 114.58 | -35.45 | 0 |
| 21Q1 (6) | 0.71 | 3450.0 | 0 | -0.1 | 0 | 0 | 0.78 | 232.2 | 0 | 0 | 0 | 0 | 0.61 | 2950.0 | 0 | 0.12 | -7.69 | 0 | 0 | -100.0 | 0 | 4.43 | 70.99 | 0 | 0.46 | -36.99 | 0 | 0.28 | -59.42 | 0 | 0.12 | -52.0 | 0 | 0 | -100.0 | 0 | 177.50 | 8331.25 | 0 |
| 20Q4 (5) | 0.02 | 0 | 0 | 0 | 0 | 0 | -0.59 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0 | 0 | 0.13 | 0 | 0 | 0.01 | 0 | 0 | 2.59 | 0 | 0 | 0.73 | 0 | 0 | 0.69 | 0 | 0 | 0.25 | 0 | 0 | 0.01 | 0 | 0 | 2.11 | 0 | 0 |
