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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 (10) | 3.75 | 0 | -0.11 | 0 | -1.48 | 0 | 0.03 | 0 | 3.64 | 0 | 0.1 | 11.11 | 0 | 0 | 0.42 | 107.65 | -0.94 | 0 | -0.9 | 0 | 0.65 | 0.0 | 0.03 | 0.0 | 0.00 | 0 |
| 2023 (9) | -0.27 | 0 | -0.32 | 0 | -0.3 | 0 | 0 | 0 | -0.59 | 0 | 0.09 | -82.35 | 0 | 0 | 0.20 | -78.06 | 2.65 | -55.08 | 1.94 | -62.18 | 0.65 | 18.18 | 0.03 | 0.0 | -10.31 | 0 |
| 2022 (8) | 4.42 | 105.58 | -0.55 | 0 | -0.52 | 0 | -0.02 | 0 | 3.87 | 56.68 | 0.51 | 21.43 | 0 | 0 | 0.91 | -32.15 | 5.9 | 656.41 | 5.13 | 886.54 | 0.55 | 44.74 | 0.03 | 50.0 | 77.41 | -66.88 |
| 2021 (7) | 2.15 | 0 | 0.32 | 0 | -1.06 | 0 | -0.01 | 0 | 2.47 | 0 | 0.42 | 320.0 | 0 | 0 | 1.34 | 235.41 | 0.78 | -13.33 | 0.52 | -32.47 | 0.38 | -11.63 | 0.02 | 0.0 | 233.70 | 0 |
| 2020 (6) | -0.11 | 0 | -0.21 | 0 | 0.3 | -62.96 | 0.25 | 0 | -0.32 | 0 | 0.1 | -64.29 | -0.11 | 0 | 0.40 | -67.4 | 0.9 | 28.57 | 0.77 | 24.19 | 0.43 | 22.86 | 0.02 | 100.0 | -9.02 | 0 |
| 2019 (5) | -1.97 | 0 | -0.19 | 0 | 0.81 | 0 | -0.15 | 0 | -2.16 | 0 | 0.28 | -3.45 | -0.03 | 0 | 1.23 | -6.41 | 0.7 | -25.53 | 0.62 | 44.19 | 0.35 | -12.5 | 0.01 | -50.0 | -201.02 | 0 |
| 2018 (4) | 1.01 | -53.46 | 0.76 | 0 | -1.66 | 0 | -0.07 | 0 | 1.77 | 7.27 | 0.29 | -6.45 | -0.02 | 0 | 1.31 | -7.34 | 0.94 | 203.23 | 0.43 | 0 | 0.4 | -23.08 | 0.02 | -50.0 | 118.82 | 0 |
| 2017 (3) | 2.17 | 59.56 | -0.52 | 0 | -1.37 | 0 | -0.14 | 0 | 1.65 | 55.66 | 0.31 | 82.35 | 0.07 | 0 | 1.42 | 106.59 | 0.31 | 0 | -0.61 | 0 | 0.52 | -7.14 | 0.04 | -20.0 | 0.00 | 0 |
| 2016 (2) | 1.36 | 0 | -0.3 | 0 | -0.07 | 0 | 0.09 | 0 | 1.06 | 0 | 0.17 | 0 | -0.03 | 0 | 0.69 | 0 | -0.67 | 0 | -0.65 | 0 | 0.56 | 0 | 0.05 | 0 | 0.00 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | 1.52 | 2071.43 | 341.27 | -0.03 | 25.0 | -50.0 | -0.6 | -360.87 | -207.14 | -0.04 | -200.0 | -180.0 | 1.49 | 4866.67 | 329.23 | 0.05 | 400.0 | 400.0 | 0 | 0 | 0 | 0.84 | 381.54 | 501.51 | 0.41 | 412.5 | 485.71 | 0.32 | 366.67 | 166.67 | 0.15 | -6.25 | -11.76 | 0 | -100.0 | -100.0 | 323.40 | 131.0 | 254.0 |
| 24Q3 (19) | 0.07 | -91.36 | -95.91 | -0.04 | -100.0 | 20.0 | 0.23 | 35.29 | 112.64 | 0.04 | 300.0 | 33.33 | 0.03 | -96.2 | -98.19 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.17 | -45.03 | -35.19 | 0.08 | 109.41 | 300.0 | -0.12 | 82.35 | 42.86 | 0.16 | -5.88 | -5.88 | 0.01 | 0.0 | 0.0 | 140.00 | 0 | 0 |
| 24Q2 (18) | 0.81 | -40.0 | 452.17 | -0.02 | 0.0 | 89.47 | 0.17 | 113.18 | -80.0 | 0.01 | -50.0 | 120.0 | 0.79 | -40.6 | 288.1 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.32 | 92.71 | 97.78 | -0.85 | -46.55 | -163.43 | -0.68 | -61.9 | -161.26 | 0.17 | 0.0 | 6.25 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 24Q1 (17) | 1.35 | 314.29 | 219.47 | -0.02 | 0.0 | 60.0 | -1.29 | -330.36 | -1272.73 | 0.02 | -60.0 | 150.0 | 1.33 | 304.62 | 212.71 | 0.01 | 0.0 | -75.0 | 0 | 0 | 0 | 0.16 | 17.93 | -41.57 | -0.58 | -928.57 | -147.93 | -0.42 | -450.0 | -146.15 | 0.17 | 0.0 | 13.33 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 23Q4 (16) | -0.63 | -136.84 | -270.59 | -0.02 | 60.0 | 84.62 | 0.56 | 130.77 | 660.0 | 0.05 | 66.67 | -82.76 | -0.65 | -139.16 | -116.67 | 0.01 | -66.67 | -91.67 | 0 | 0 | 0 | 0.14 | -48.12 | -81.46 | 0.07 | 250.0 | -96.02 | 0.12 | 157.14 | -90.55 | 0.17 | 0.0 | 21.43 | 0.01 | 0.0 | 0.0 | -210.00 | 0 | -1654.12 |
| 23Q3 (15) | 1.71 | 843.48 | 44.92 | -0.05 | 73.68 | 66.67 | -1.82 | -314.12 | -190.1 | 0.03 | 160.0 | 160.0 | 1.66 | 495.24 | 61.17 | 0.03 | 50.0 | -81.25 | 0 | 0 | 0 | 0.27 | 67.74 | -72.56 | 0.02 | -98.51 | -98.85 | -0.21 | -118.92 | -113.46 | 0.17 | 6.25 | 21.43 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q2 (14) | -0.23 | 79.65 | -106.74 | -0.19 | -280.0 | 32.14 | 0.85 | 672.73 | 134.98 | -0.05 | -25.0 | 80.0 | -0.42 | 64.41 | -113.42 | 0.02 | -50.0 | -91.3 | 0 | 0 | 0 | 0.16 | -43.07 | -83.49 | 1.34 | 10.74 | -43.93 | 1.11 | 21.98 | -51.53 | 0.16 | 6.67 | -38.46 | 0.01 | 0.0 | -50.0 | -17.97 | 82.99 | -113.54 |
| 23Q1 (13) | -1.13 | -564.71 | 0 | -0.05 | 61.54 | 0 | 0.11 | 210.0 | 0 | -0.04 | -113.79 | 0 | -1.18 | -293.33 | 0 | 0.04 | -66.67 | 0 | 0 | 0 | 0 | 0.28 | -62.59 | 0 | 1.21 | -31.25 | 0 | 0.91 | -28.35 | 0 | 0.15 | 7.14 | 0 | 0.01 | 0.0 | 0 | -105.61 | -782.13 | 0 |
| 22Q4 (12) | -0.17 | -114.41 | 0 | -0.13 | 13.33 | 0 | -0.1 | -104.95 | 0 | 0.29 | 680.0 | 0 | -0.3 | -129.13 | 0 | 0.12 | -25.0 | 0 | 0 | 0 | 0 | 0.75 | -23.21 | 0 | 1.76 | 1.15 | 0 | 1.27 | -18.59 | 0 | 0.14 | 0.0 | 0 | 0.01 | 0.0 | 0 | -11.97 | -117.35 | 0 |
| 22Q3 (11) | 1.18 | -65.4 | 0 | -0.15 | 46.43 | 0 | 2.02 | 183.13 | 0 | -0.05 | 80.0 | 0 | 1.03 | -67.09 | 0 | 0.16 | -30.43 | 0 | 0 | 0 | 0 | 0.98 | 0.96 | 0 | 1.74 | -27.2 | 0 | 1.56 | -31.88 | 0 | 0.14 | -46.15 | 0 | 0.01 | -50.0 | 0 | 69.01 | -47.99 | 0 |
| 22Q2 (10) | 3.41 | 0 | 0 | -0.28 | 0 | 0 | -2.43 | 0 | 0 | -0.25 | 0 | 0 | 3.13 | 0 | 0 | 0.23 | 0 | 0 | 0 | 0 | 0 | 0.97 | 0 | 0 | 2.39 | 0 | 0 | 2.29 | 0 | 0 | 0.26 | 0 | 0 | 0.02 | 0 | 0 | 132.68 | 0 | 0 |
