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) | 38.54 | 46.54 | -13.47 | 0 | 29.76 | 0 | -2.6 | 0 | 25.07 | 187.17 | 17.24 | 105.73 | 0 | 0 | 12.70 | 184.6 | 10.11 | -69.85 | 9.69 | -66.52 | 4.18 | 26.67 | 3.01 | 32.02 | 228.32 | 199.68 |
| 2022 (9) | 26.3 | 31.96 | -17.57 | 0 | -22.72 | 0 | 3.48 | 123.08 | 8.73 | -48.8 | 8.38 | 156.27 | 0 | 0 | 4.46 | 141.96 | 33.53 | -9.38 | 28.94 | 49.41 | 3.3 | 94.12 | 2.28 | 115.09 | 76.19 | -15.4 |
| 2021 (8) | 19.93 | 47.96 | -2.88 | 0 | -7.3 | 0 | 1.56 | 0 | 17.05 | 29.95 | 3.27 | 1457.14 | 0 | 0 | 1.84 | 756.73 | 37.0 | 205.28 | 19.37 | 82.56 | 1.7 | 174.19 | 1.06 | 194.44 | 90.06 | -22.51 |
| 2020 (7) | 13.47 | -14.75 | -0.35 | 0 | -14.5 | 0 | -0.53 | 0 | 13.12 | -12.24 | 0.21 | 5.0 | 0 | 0 | 0.22 | 31.4 | 12.12 | -35.22 | 10.61 | -31.9 | 0.62 | 21.57 | 0.36 | -16.28 | 116.22 | 21.52 |
| 2019 (6) | 15.8 | 0 | -0.85 | 0 | -16.02 | 0 | 0.92 | 0 | 14.95 | 0 | 0.2 | 0 | 0 | 0 | 0.16 | 0 | 18.71 | 0 | 15.58 | 0 | 0.51 | 0 | 0.43 | 0 | 95.64 | 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) | 9.79 | 44.18 | -27.1 | 19.76 | 197.92 | 325.83 | -8.44 | -21000.0 | 61.64 | 5.19 | 32.74 | 194.89 | 29.55 | 320.69 | 531.41 | 1.68 | -40.0 | 23.53 | 0 | 0 | 0 | 3.02 | -47.18 | -14.69 | 9.33 | 1.3 | 100.65 | 8.52 | 6.37 | 100.47 | 1.39 | 0.0 | 36.27 | 1.18 | 22.92 | 57.33 | 88.28 | 34.69 | -60.43 |
| 24Q2 (19) | 6.79 | -45.06 | -46.15 | -20.18 | -838.6 | -268.31 | -0.04 | -106.25 | 97.55 | 3.91 | 234.19 | 423.14 | -13.39 | -231.15 | -154.43 | 2.8 | 46.6 | 677.78 | 0 | 0 | 0 | 5.72 | 14.52 | 458.21 | 9.21 | 108.37 | 246.24 | 8.01 | 95.37 | 193.41 | 1.39 | 4.51 | 33.65 | 0.96 | 6.67 | 29.73 | 65.54 | -66.43 | -76.56 |
| 24Q1 (18) | 12.36 | -1.83 | 12460.0 | -2.15 | 87.09 | -4200.0 | 0.64 | -98.56 | -92.78 | 1.17 | 184.78 | 165.73 | 10.21 | 350.86 | 6906.67 | 1.91 | -87.49 | 664.0 | 0 | 0 | 0 | 4.99 | -89.59 | 504.89 | 4.42 | 190.79 | 242.64 | 4.1 | 169.74 | 244.54 | 1.33 | 23.15 | 27.88 | 0.9 | 12.5 | 26.76 | 195.26 | -47.27 | 5840.66 |
| 23Q4 (17) | 12.59 | -6.25 | 139.35 | -16.66 | -90.4 | -574.49 | 44.51 | 302.32 | 274.34 | -1.38 | -178.41 | -238.0 | -4.07 | -186.97 | -245.88 | 15.27 | 1022.79 | 938.78 | 0 | 0 | 0 | 47.93 | 1254.33 | 905.19 | 1.52 | -67.31 | 216.67 | 1.52 | -64.24 | -1.3 | 1.08 | 5.88 | 0.0 | 0.8 | 6.67 | 1.27 | 370.29 | 65.98 | 140.06 |
| 23Q3 (16) | 13.43 | 6.5 | 224.4 | -8.75 | -172.98 | 20.67 | -22.0 | -1249.69 | -733.33 | 1.76 | 245.45 | -35.77 | 4.68 | -80.98 | 167.92 | 1.36 | 277.78 | -45.6 | 0 | 0 | 0 | 3.54 | 245.63 | -34.03 | 4.65 | 74.81 | -41.58 | 4.25 | 55.68 | -36.19 | 1.02 | -1.92 | 14.61 | 0.75 | 1.35 | 10.29 | 223.09 | -20.21 | 343.49 |
| 23Q2 (15) | 12.61 | 12710.0 | 62.29 | 11.99 | 24080.0 | 888.82 | -1.63 | -118.38 | -1153.85 | -1.21 | 32.02 | -476.19 | 24.6 | 16500.0 | 293.6 | 0.36 | 44.0 | -71.65 | 0 | 0 | 0 | 1.02 | 24.1 | -52.82 | 2.66 | 106.2 | -79.79 | 2.73 | 129.41 | -73.29 | 1.04 | 0.0 | 46.48 | 0.74 | 4.23 | 76.19 | 279.60 | 8320.27 | 308.43 |
| 23Q1 (14) | -0.1 | -101.9 | -101.09 | -0.05 | 97.98 | 98.05 | 8.87 | 134.74 | 59.25 | -1.78 | -278.0 | -3460.0 | -0.15 | -105.38 | -102.28 | 0.25 | -82.99 | -92.04 | 0 | 0 | 0 | 0.83 | -82.7 | -86.37 | 1.29 | 168.75 | -89.19 | 1.19 | -22.73 | -88.7 | 1.04 | -3.7 | 67.74 | 0.71 | -10.13 | 82.05 | -3.40 | -102.21 | -104.29 |
| 22Q4 (13) | 5.26 | 27.05 | -62.93 | -2.47 | 77.61 | -130.57 | -25.53 | -867.05 | -18335.71 | 1.0 | -63.5 | -15.25 | 2.79 | 140.49 | -87.47 | 1.47 | -41.2 | 63.33 | 0 | 0 | 0 | 4.77 | -11.12 | 187.62 | 0.48 | -93.97 | -95.95 | 1.54 | -76.88 | -72.79 | 1.08 | 21.35 | 83.05 | 0.79 | 16.18 | 119.44 | 154.25 | 206.64 | -28.15 |
| 22Q3 (12) | 4.14 | -46.72 | 0 | -11.03 | -625.66 | 0 | -2.64 | -1930.77 | 0 | 2.74 | 1404.76 | 0 | -6.89 | -210.24 | 0 | 2.5 | 96.85 | 0 | 0 | 0 | 0 | 5.36 | 147.2 | 0 | 7.96 | -39.51 | 0 | 6.66 | -34.83 | 0 | 0.89 | 25.35 | 0 | 0.68 | 61.9 | 0 | 50.30 | -26.52 | 0 |
| 22Q2 (11) | 7.77 | -14.99 | 0 | -1.52 | 40.62 | 0 | -0.13 | -102.33 | 0 | -0.21 | -320.0 | 0 | 6.25 | -5.02 | 0 | 1.27 | -59.55 | 0 | 0 | 0 | 0 | 2.17 | -64.16 | 0 | 13.16 | 10.31 | 0 | 10.22 | -2.94 | 0 | 0.71 | 14.52 | 0 | 0.42 | 7.69 | 0 | 68.46 | -13.57 | 0 |
| 22Q1 (10) | 9.14 | -35.59 | 0 | -2.56 | -131.68 | 0 | 5.57 | 3878.57 | 0 | -0.05 | -104.24 | 0 | 6.58 | -70.45 | 0 | 3.14 | 248.89 | 0 | 0 | 0 | 0 | 6.05 | 265.24 | 0 | 11.93 | 0.59 | 0 | 10.53 | 86.04 | 0 | 0.62 | 5.08 | 0 | 0.39 | 8.33 | 0 | 79.20 | -63.11 | 0 |
| 21Q4 (9) | 14.19 | 0 | 0 | 8.08 | 0 | 0 | 0.14 | 0 | 0 | 1.18 | 0 | 0 | 22.27 | 0 | 0 | 0.9 | 0 | 0 | 0 | 0 | 0 | 1.66 | 0 | 0 | 11.86 | 0 | 0 | 5.66 | 0 | 0 | 0.59 | 0 | 0 | 0.36 | 0 | 0 | 214.67 | 0 | 0 |
