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) | 3.6 | -23.57 | -1.72 | 0 | 2.05 | 0 | 0 | 0 | 1.88 | -56.98 | 0.34 | 325.0 | 0 | 0 | 1.63 | 309.95 | 3.56 | 42.4 | 3.05 | 26.03 | 0.21 | -4.55 | 0.06 | 0.0 | 108.43 | -37.84 |
| 2022 (9) | 4.71 | 218.24 | -0.34 | 0 | -0.17 | 0 | 0 | 0 | 4.37 | 724.53 | 0.08 | -92.52 | 0 | 0 | 0.40 | -94.54 | 2.5 | 52.44 | 2.42 | 66.9 | 0.22 | 57.14 | 0.06 | 50.0 | 174.44 | 92.12 |
| 2021 (8) | 1.48 | -26.37 | -0.95 | 0 | -0.36 | 0 | 0 | 0 | 0.53 | -38.37 | 1.07 | 21.59 | 0 | 0 | 7.26 | -8.04 | 1.64 | 10.81 | 1.45 | 25.0 | 0.14 | 27.27 | 0.04 | 300.0 | 90.80 | -42.18 |
| 2020 (7) | 2.01 | 52.27 | -1.15 | 0 | -0.48 | 0 | 0.03 | -40.0 | 0.86 | -28.33 | 0.88 | 1366.67 | 0 | 0 | 7.90 | 1294.25 | 1.48 | 94.74 | 1.16 | 73.13 | 0.11 | 10.0 | 0.01 | 0.0 | 157.03 | -7.21 |
| 2019 (6) | 1.32 | 28.16 | -0.12 | 0 | -0.24 | 0 | 0.05 | 400.0 | 1.2 | 0.0 | 0.06 | -33.33 | 0 | 0 | 0.57 | -22.57 | 0.76 | 4.11 | 0.67 | 28.85 | 0.1 | 0.0 | 0.01 | 0 | 169.23 | 1.87 |
| 2018 (5) | 1.03 | 0 | 0.17 | 0 | 0.22 | 2100.0 | 0.01 | 0 | 1.2 | 0 | 0.09 | 80.0 | 0 | 0 | 0.73 | 45.76 | 0.73 | 25.86 | 0.52 | 44.44 | 0.1 | -9.09 | 0 | 0 | 166.13 | 0 |
| 2017 (4) | -0.32 | 0 | -0.3 | 0 | 0.01 | 0 | -0.01 | 0 | -0.62 | 0 | 0.05 | 25.0 | 0 | 0 | 0.50 | 18.72 | 0.58 | 18.37 | 0.36 | 0.0 | 0.11 | -15.38 | 0 | 0 | -68.09 | 0 |
| 2016 (3) | 0.97 | 0 | -0.04 | 0 | -0.49 | 0 | 0.07 | 0 | 0.93 | 0 | 0.04 | 0 | 0 | 0 | 0.42 | 0 | 0.49 | 0 | 0.36 | 0 | 0.13 | 0 | 0 | 0 | 197.96 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 3.02 | 174.55 | 1158.33 | -0.02 | 33.33 | 0.0 | -0.1 | -433.33 | 44.44 | 0 | 100.0 | 0 | 3.0 | 180.37 | 1263.64 | 0.04 | 300.0 | 300.0 | 0 | 0 | 0 | 0.88 | 385.46 | 251.54 | 0.93 | -7.92 | 16.25 | 0.86 | 1.18 | 4.88 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 328.26 | 171.56 | 1103.62 |
| 24Q1 (19) | 1.1 | -37.5 | 3.77 | -0.03 | 96.51 | 96.2 | 0.03 | -99.01 | -80.0 | -0.01 | 0 | 0 | 1.07 | 18.89 | 296.3 | 0.01 | -96.55 | 0 | 0 | 0 | 0 | 0.18 | -95.94 | 0 | 1.01 | -22.9 | 21.69 | 0.85 | -13.27 | 32.81 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | -50.0 | 120.88 | -28.57 | -17.89 |
| 23Q4 (18) | 1.76 | 225.93 | -27.87 | -0.86 | -2050.0 | -577.78 | 3.02 | 421.28 | 1218.52 | 0 | 0 | 0 | 0.9 | 80.0 | -65.65 | 0.29 | 625.0 | 680.0 | 0 | 0 | 0 | 4.48 | 355.36 | 601.23 | 1.31 | 111.29 | 70.13 | 0.98 | 58.06 | 58.06 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | -50.0 | 169.23 | 113.11 | -51.45 |
| 23Q3 (17) | 0.54 | 125.0 | 154.55 | -0.04 | -100.0 | 78.95 | -0.94 | -422.22 | -526.67 | 0 | 0 | 0 | 0.5 | 127.27 | 142.37 | 0.04 | 300.0 | 100.0 | 0 | 0 | 0 | 0.98 | 292.14 | 157.99 | 0.62 | -22.5 | -12.68 | 0.62 | -24.39 | -17.33 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | -50.0 | 79.41 | 191.18 | 166.58 |
| 23Q2 (16) | 0.24 | -77.36 | -93.35 | -0.02 | 97.47 | 92.0 | -0.18 | -220.0 | -80.0 | 0 | 0 | 0 | 0.22 | -18.52 | -93.45 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 0.25 | 0 | -57.56 | 0.8 | -3.61 | 77.78 | 0.82 | 28.12 | 60.78 | 0.05 | -16.67 | -16.67 | 0.01 | -50.0 | -50.0 | 27.27 | -81.48 | -95.54 |
| 23Q1 (15) | 1.06 | -56.56 | 402.86 | -0.79 | -538.89 | -777.78 | 0.15 | 155.56 | -57.14 | 0 | 0 | 0 | 0.27 | -89.69 | 161.36 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | -0.00 | 100.0 | -100.0 | 0.83 | 7.79 | 45.61 | 0.64 | 3.23 | 18.52 | 0.06 | 0.0 | 20.0 | 0.02 | 0.0 | 0.0 | 147.22 | -57.76 | 356.59 |
| 22Q4 (14) | 2.44 | 346.46 | 32.61 | 0.18 | 194.74 | 172.0 | -0.27 | -80.0 | 78.57 | 0 | 0 | -100.0 | 2.62 | 322.03 | 64.78 | -0.05 | -350.0 | -113.51 | 0 | 0 | 0 | -0.89 | -334.38 | -118.39 | 0.77 | 8.45 | 2.67 | 0.62 | -17.33 | -4.62 | 0.06 | 0.0 | -25.0 | 0.02 | 0.0 | -33.33 | 348.57 | 392.24 | 43.98 |
| 22Q3 (13) | -0.99 | -127.42 | 0 | -0.19 | 24.0 | 0 | -0.15 | -50.0 | 0 | 0 | 0 | 0 | -1.18 | -135.12 | 0 | 0.02 | -33.33 | 0 | 0 | 0 | 0 | 0.38 | -35.49 | 0 | 0.71 | 57.78 | 0 | 0.75 | 47.06 | 0 | 0.06 | 0.0 | 0 | 0.02 | 0.0 | 0 | -119.28 | -119.49 | 0 |
| 22Q2 (12) | 3.61 | 1131.43 | 0 | -0.25 | -177.78 | 0 | -0.1 | -128.57 | 0 | 0 | 0 | 0 | 3.36 | 863.64 | 0 | 0.03 | -57.14 | 0 | 0 | 0 | 0 | 0.59 | -64.31 | 0 | 0.45 | -21.05 | 0 | 0.51 | -5.56 | 0 | 0.06 | 20.0 | 0 | 0.02 | 0.0 | 0 | 611.86 | 1166.39 | 0 |
| 22Q1 (11) | -0.35 | -119.02 | 0 | -0.09 | 64.0 | 0 | 0.35 | 127.78 | 0 | 0 | -100.0 | 0 | -0.44 | -127.67 | 0 | 0.07 | -81.08 | 0 | 0 | 0 | 0 | 1.65 | -65.92 | 0 | 0.57 | -24.0 | 0 | 0.54 | -16.92 | 0 | 0.05 | -37.5 | 0 | 0.02 | -33.33 | 0 | -57.38 | -123.7 | 0 |
| 21Q4 (10) | 1.84 | 0 | 0 | -0.25 | 0 | 0 | -1.26 | 0 | 0 | 0.03 | 0 | 0 | 1.59 | 0 | 0 | 0.37 | 0 | 0 | 0 | 0 | 0 | 4.86 | 0 | 0 | 0.75 | 0 | 0 | 0.65 | 0 | 0 | 0.08 | 0 | 0 | 0.03 | 0 | 0 | 242.11 | 0 | 0 |
