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) | 0.64 | -62.79 | -2.24 | 0 | -1.2 | 0 | -0.01 | 0 | -1.6 | 0 | 3.14 | 647.62 | 0 | 0 | 76.77 | 865.14 | 0.96 | -40.74 | 1.13 | -22.6 | 0.09 | -10.0 | 0.02 | 0.0 | 51.61 | -52.59 |
| 2022 (9) | 1.72 | 5.52 | -0.3 | 0 | 0.56 | 0 | -0.02 | 0 | 1.42 | 91.89 | 0.42 | -20.75 | 0 | 0 | 7.95 | -16.25 | 1.62 | -2.41 | 1.46 | 24.79 | 0.1 | -9.09 | 0.02 | -66.67 | 108.86 | -10.51 |
| 2021 (8) | 1.63 | 154.69 | -0.89 | 0 | -0.38 | 0 | -0.01 | 0 | 0.74 | 17.46 | 0.53 | 1666.67 | 0 | 0 | 9.50 | 1099.94 | 1.66 | 121.33 | 1.17 | 108.93 | 0.11 | 10.0 | 0.06 | -25.0 | 121.64 | 40.65 |
| 2020 (7) | 0.64 | 4.92 | -0.01 | 0 | -0.45 | 0 | 0.04 | 0 | 0.63 | -16.0 | 0.03 | 200.0 | 0 | 0 | 0.79 | 154.88 | 0.75 | 47.06 | 0.56 | 19.15 | 0.1 | 11.11 | 0.08 | 0.0 | 86.49 | -9.26 |
| 2019 (6) | 0.61 | -3.17 | 0.14 | 0 | -0.5 | 0 | -0.01 | 0 | 0.75 | 25.0 | 0.01 | -50.0 | 0 | 0 | 0.31 | -53.73 | 0.51 | 10.87 | 0.47 | 2.17 | 0.09 | 28.57 | 0.08 | 0.0 | 95.31 | -7.71 |
| 2018 (5) | 0.63 | 46.51 | -0.03 | 0 | -0.33 | 0 | 0.01 | 0.0 | 0.6 | 81.82 | 0.02 | -60.0 | 0 | 0 | 0.67 | -61.88 | 0.46 | 100.0 | 0.46 | 130.0 | 0.07 | 0.0 | 0.08 | -50.0 | 103.28 | 3.28 |
| 2017 (4) | 0.43 | -6.52 | -0.1 | 0 | -0.28 | 0 | 0.01 | 0 | 0.33 | -50.0 | 0.05 | -86.84 | 0 | 0 | 1.76 | -85.41 | 0.23 | -20.69 | 0.2 | -28.57 | 0.07 | 0.0 | 0.16 | -5.88 | 100.00 | 13.04 |
| 2016 (3) | 0.46 | 0.0 | 0.2 | -60.0 | -0.21 | 0 | 0 | 0 | 0.66 | -31.25 | 0.38 | 3700.0 | 0 | 0 | 12.06 | 3482.86 | 0.29 | 93.33 | 0.28 | 7.69 | 0.07 | 0.0 | 0.17 | -5.56 | 88.46 | -1.92 |
| 2015 (2) | 0.46 | -23.33 | 0.5 | 0 | -0.75 | 0 | -0.01 | 0 | 0.96 | 0 | 0.01 | -50.0 | 0 | 0 | 0.34 | -51.01 | 0.15 | -25.0 | 0.26 | -21.21 | 0.07 | 0.0 | 0.18 | -10.0 | 90.20 | -9.8 |
| 2014 (1) | 0.6 | 0 | -2.08 | 0 | -0.4 | 0 | -0.02 | 0 | -1.48 | 0 | 0.02 | 0 | 0 | 0 | 0.69 | 0 | 0.2 | 0 | 0.33 | 0 | 0.07 | 0 | 0.2 | 0 | 100.00 | 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 | -38.67 | 300.0 | -0.06 | -200.0 | -107.79 | -0.86 | 0 | 28.33 | 0 | 0 | -100.0 | 0.4 | -45.21 | -25.93 | 0.08 | 14.29 | -50.0 | 0 | 0 | 0 | 6.02 | 16.86 | -61.28 | 0.37 | -13.95 | 60.87 | 0.32 | -28.89 | 10.34 | 0.06 | 0.0 | 200.0 | 0 | 0 | 0 | 121.05 | -17.68 | 263.16 |
| 24Q2 (19) | 0.75 | 63.04 | 167.86 | -0.02 | 87.5 | 0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0.73 | 143.33 | 160.71 | 0.07 | -66.67 | 0 | 0 | 0 | 0 | 5.15 | -71.32 | 0 | 0.43 | 19.44 | 104.76 | 0.45 | 36.36 | 50.0 | 0.06 | 100.0 | 200.0 | 0 | 0 | 0 | 147.06 | 15.09 | 68.07 |
| 24Q1 (18) | 0.46 | 53.33 | 58.62 | -0.16 | 94.2 | 36.0 | -0.01 | -200.0 | 0.0 | 0 | 100.0 | 0 | 0.3 | 112.2 | 650.0 | 0.21 | -92.95 | 0 | 0 | 0 | 0 | 17.95 | -93.86 | 0 | 0.36 | 33.33 | 44.0 | 0.33 | 10.0 | 32.0 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 127.78 | 36.3 | 18.97 |
| 23Q4 (17) | 0.3 | 230.43 | -43.4 | -2.76 | -458.44 | -2966.67 | 0.01 | 100.83 | -99.41 | -0.01 | -200.0 | 50.0 | -2.46 | -555.56 | -659.09 | 2.98 | 1762.5 | 2609.09 | 0 | 0 | 0 | 292.16 | 1780.76 | 2555.97 | 0.27 | 17.39 | 8.0 | 0.3 | 3.45 | 57.89 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 93.75 | 226.36 | -62.85 |
| 23Q3 (16) | -0.23 | -182.14 | -2400.0 | 0.77 | 0 | 408.0 | -1.2 | -11900.0 | -8.11 | 0.01 | 0 | -66.67 | 0.54 | 92.86 | 325.0 | 0.16 | 0 | 60.0 | 0 | 0 | 0 | 15.53 | 0 | 73.98 | 0.23 | 9.52 | -28.12 | 0.29 | -3.33 | -9.38 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -74.19 | -184.79 | -2622.58 |
| 23Q2 (15) | 0.28 | -3.45 | -37.78 | 0 | 100.0 | -100.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 100.0 | 0.28 | 600.0 | -58.82 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.21 | -16.0 | -58.0 | 0.3 | 20.0 | -33.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 87.50 | -18.53 | -8.61 |
| 23Q1 (14) | 0.29 | -45.28 | -60.27 | -0.25 | -177.78 | -31.58 | -0.01 | -100.59 | 0.0 | 0 | 100.0 | 100.0 | 0.04 | -90.91 | -92.59 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.25 | 0.0 | -54.55 | 0.25 | 31.58 | -50.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 107.41 | -57.44 | -23.49 |
| 22Q4 (13) | 0.53 | 5200.0 | 3.92 | -0.09 | 64.0 | 77.5 | 1.69 | 252.25 | 17000.0 | -0.02 | -166.67 | 0.0 | 0.44 | 283.33 | 300.0 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0 | 11.00 | 23.2 | 46.0 | 0.25 | -21.88 | -52.83 | 0.19 | -40.62 | -5.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | -100.0 | 252.38 | 8480.95 | 23.72 |
| 22Q3 (12) | 0.01 | -97.78 | -97.92 | -0.25 | -208.7 | -2400.0 | -1.11 | -11000.0 | -141.3 | 0.03 | 400.0 | -40.0 | -0.24 | -135.29 | -151.06 | 0.1 | 0.0 | 0 | 0 | 0 | 0 | 8.93 | 37.5 | 0 | 0.32 | -36.0 | -33.33 | 0.32 | -28.89 | -20.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | -100.0 | 2.94 | -96.93 | -97.24 |
| 22Q2 (11) | 0.45 | -38.36 | 18.42 | 0.23 | 221.05 | 866.67 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 80.0 | 0.68 | 25.93 | 94.29 | 0.1 | 0.0 | 900.0 | 0 | 0 | 0 | 6.49 | 5.19 | 861.04 | 0.5 | -9.09 | 35.14 | 0.45 | -10.0 | 32.35 | 0.02 | 0.0 | -33.33 | 0 | 0 | -100.0 | 95.74 | -31.8 | -1.74 |
| 22Q1 (10) | 0.73 | 43.14 | 180.77 | -0.19 | 52.5 | 58.7 | -0.01 | 0.0 | -110.0 | -0.01 | 50.0 | -150.0 | 0.54 | 390.91 | 370.0 | 0.1 | -9.09 | -76.19 | 0 | 0 | 0 | 6.17 | -18.07 | -82.36 | 0.55 | 3.77 | 89.66 | 0.5 | 150.0 | 108.33 | 0.02 | -33.33 | -33.33 | 0 | -100.0 | -100.0 | 140.38 | -31.18 | 56.58 |
| 21Q4 (9) | 0.51 | 6.25 | 37.84 | -0.4 | -3900.0 | -1433.33 | -0.01 | 97.83 | 97.87 | -0.02 | -140.0 | -300.0 | 0.11 | -76.6 | -72.5 | 0.11 | 0 | 450.0 | 0 | 0 | 0 | 7.53 | 0 | 623.29 | 0.53 | 10.42 | 43.24 | 0.2 | -50.0 | -4.76 | 0.03 | 0.0 | -40.0 | 0.02 | 0.0 | -50.0 | 204.00 | 91.25 | 65.41 |
| 21Q3 (8) | 0.48 | 26.32 | 0 | -0.01 | 66.67 | 0 | -0.46 | -4500.0 | 0 | 0.05 | 200.0 | 0 | 0.47 | 34.29 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.48 | 29.73 | 0 | 0.4 | 17.65 | 0 | 0.03 | 0.0 | 0 | 0.02 | 0.0 | 0 | 106.67 | 9.47 | 0 |
| 21Q2 (7) | 0.38 | 46.15 | 0 | -0.03 | 93.48 | 0 | -0.01 | -110.0 | 0 | -0.05 | -350.0 | 0 | 0.35 | 275.0 | 0 | 0.01 | -97.62 | 0 | 0 | 0 | 0 | 0.68 | -98.07 | 0 | 0.37 | 27.59 | 0 | 0.34 | 41.67 | 0 | 0.03 | 0.0 | 0 | 0.02 | 0.0 | 0 | 97.44 | 8.68 | 0 |
| 21Q1 (6) | 0.26 | -29.73 | 0 | -0.46 | -1633.33 | 0 | 0.1 | 121.28 | 0 | 0.02 | 100.0 | 0 | -0.2 | -150.0 | 0 | 0.42 | 2000.0 | 0 | 0 | 0 | 0 | 35.00 | 3260.0 | 0 | 0.29 | -21.62 | 0 | 0.24 | 14.29 | 0 | 0.03 | -40.0 | 0 | 0.02 | -50.0 | 0 | 89.66 | -27.31 | 0 |
| 20Q4 (5) | 0.37 | 0 | 0 | 0.03 | 0 | 0 | -0.47 | 0 | 0 | 0.01 | 0 | 0 | 0.4 | 0 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 1.04 | 0 | 0 | 0.37 | 0 | 0 | 0.21 | 0 | 0 | 0.05 | 0 | 0 | 0.04 | 0 | 0 | 123.33 | 0 | 0 |
