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) | 6.59 | -5.72 | -1.43 | 0 | -1.07 | 0 | -0.04 | 0 | 5.16 | -11.34 | 1.14 | 0.0 | -0.02 | 0 | 7.52 | -5.35 | 5.66 | 10.76 | 4.63 | -0.43 | 1.63 | 18.98 | 0.03 | 0.0 | 104.77 | -9.32 |
| 2022 (9) | 6.99 | 164.77 | -1.17 | 0 | -3.75 | 0 | -0.05 | 0 | 5.82 | 165.75 | 1.14 | 58.33 | 0 | 0 | 7.95 | 12.51 | 5.11 | 42.34 | 4.65 | 59.79 | 1.37 | 45.74 | 0.03 | 0.0 | 115.54 | 69.8 |
| 2021 (8) | 2.64 | 13.3 | -0.45 | 0 | -2.22 | 0 | 0 | 0 | 2.19 | 76.61 | 0.72 | -33.33 | 0 | 0 | 7.07 | -54.07 | 3.59 | 147.59 | 2.91 | 191.0 | 0.94 | -1.05 | 0.03 | 0.0 | 68.04 | -42.18 |
| 2020 (7) | 2.33 | -23.61 | -1.09 | 0 | -0.82 | 0 | 0.09 | 0 | 1.24 | -25.3 | 1.08 | -21.17 | 0 | 0 | 15.38 | -5.56 | 1.45 | -43.8 | 1.0 | -47.37 | 0.95 | 11.76 | 0.03 | 0.0 | 117.68 | 7.26 |
| 2019 (6) | 3.05 | 21.03 | -1.39 | 0 | -2.32 | 0 | 0 | 0 | 1.66 | 0 | 1.37 | -69.62 | 0 | 0 | 16.29 | -68.21 | 2.58 | -29.89 | 1.9 | -33.33 | 0.85 | 77.08 | 0.03 | 50.0 | 109.71 | 45.85 |
| 2018 (5) | 2.52 | -34.38 | -4.52 | 0 | 2.82 | -55.8 | 0.34 | 0 | -2.0 | 0 | 4.51 | -52.58 | 0 | 0 | 51.25 | -57.91 | 3.68 | -2.65 | 2.85 | -1.72 | 0.48 | 50.0 | 0.02 | 0.0 | 75.22 | -36.53 |
| 2017 (4) | 3.84 | 57.38 | -10.43 | 0 | 6.38 | 838.24 | -0.49 | 0 | -6.59 | 0 | 9.51 | 215.95 | 0 | 0 | 121.77 | 182.37 | 3.78 | 10.2 | 2.9 | 12.4 | 0.32 | 6.67 | 0.02 | -33.33 | 118.52 | 41.35 |
| 2016 (3) | 2.44 | 0 | -3.03 | 0 | 0.68 | 0 | -0.18 | 0 | -0.59 | 0 | 3.01 | 0 | 0 | 0 | 43.12 | 0 | 3.43 | 0 | 2.58 | 0 | 0.3 | 0 | 0.03 | 0 | 83.85 | 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) | -1.0 | -122.52 | -226.58 | -0.33 | 37.74 | 26.67 | -1.09 | 75.0 | -91.23 | -0.31 | -1133.33 | -1133.33 | -1.33 | -134.02 | -491.18 | 0.32 | -36.0 | -15.79 | 0 | 0 | 100.0 | 23.70 | 90.1 | -30.76 | -1.08 | -175.0 | -31.71 | -0.92 | -170.77 | -109.09 | 0.48 | 4.35 | 17.07 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 |
| 24Q2 (19) | 4.44 | 85.77 | -3.06 | -0.53 | 87.93 | -152.38 | -4.36 | -460.33 | -5.57 | 0.03 | 137.5 | 160.0 | 3.91 | 295.5 | -10.53 | 0.5 | -88.56 | 150.0 | 0 | 0 | 0 | 12.47 | -76.46 | 186.16 | 1.44 | -70.97 | -34.25 | 1.3 | -68.97 | -31.58 | 0.46 | 2.22 | 15.0 | 0 | -100.0 | -100.0 | 252.27 | 390.82 | 27.24 |
| 24Q1 (18) | 2.39 | 365.56 | 12.74 | -4.39 | -744.23 | -1588.46 | 1.21 | -69.6 | 436.11 | -0.08 | -60.0 | -300.0 | -2.0 | -40.85 | -207.53 | 4.37 | 1356.67 | 1580.77 | 0 | -100.0 | 0 | 52.97 | 154.25 | 1531.87 | 4.96 | 1001.82 | 2.48 | 4.19 | 651.32 | 6.62 | 0.45 | 2.27 | 15.38 | 0.01 | 0.0 | 0.0 | 51.40 | 0 | 4.98 |
| 23Q4 (17) | -0.9 | -213.92 | 30.23 | -0.52 | -15.56 | -205.88 | 3.98 | 798.25 | 1205.56 | -0.05 | -266.67 | -600.0 | -1.42 | -517.65 | 2.74 | 0.3 | -21.05 | -57.75 | 0.05 | 171.43 | -90.91 | 20.83 | -39.14 | -84.15 | -0.55 | 32.93 | 52.59 | -0.76 | -72.73 | 30.28 | 0.44 | 7.32 | 15.79 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.79 | -82.75 | -10.23 | -0.45 | -114.29 | 22.41 | -0.57 | 86.2 | 52.5 | 0.03 | 160.0 | 127.27 | 0.34 | -92.22 | 13.33 | 0.38 | 90.0 | 1166.67 | -0.07 | 0 | 87.27 | 34.23 | 685.68 | 961.26 | -0.82 | -137.44 | -3.8 | -0.44 | -123.16 | -51.72 | 0.41 | 2.5 | 13.89 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 4.58 | 116.04 | -18.07 | -0.21 | 19.23 | -40.0 | -4.13 | -1047.22 | -250.0 | -0.05 | -150.0 | -171.43 | 4.37 | 134.95 | -19.67 | 0.2 | -23.08 | 33.33 | 0 | 0 | 0 | 4.36 | 34.24 | 102.47 | 2.19 | -54.75 | -43.85 | 1.9 | -51.65 | -43.11 | 0.4 | 2.56 | 14.29 | 0.01 | 0.0 | 0.0 | 198.27 | 304.95 | 31.23 |
| 23Q1 (14) | 2.12 | 264.34 | 17.78 | -0.26 | -52.94 | 3.7 | -0.36 | 0.0 | 64.36 | -0.02 | -300.0 | -100.0 | 1.86 | 227.4 | 21.57 | 0.26 | -63.38 | 0.0 | 0 | -100.0 | 0 | 3.25 | -97.53 | -26.22 | 4.84 | 517.24 | 53.16 | 3.93 | 460.55 | 46.1 | 0.39 | 2.63 | 39.29 | 0.01 | 0.0 | 0.0 | 48.96 | 0 | -18.94 |
| 22Q4 (13) | -1.29 | -246.59 | 0 | -0.17 | 70.69 | 0 | -0.36 | 70.0 | 0 | 0.01 | 109.09 | 0 | -1.46 | -586.67 | 0 | 0.71 | 2266.67 | 0 | 0.55 | 200.0 | 0 | 131.48 | 3975.93 | 0 | -1.16 | -46.84 | 0 | -1.09 | -275.86 | 0 | 0.38 | 5.56 | 0 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (12) | 0.88 | -84.26 | 0 | -0.58 | -286.67 | 0 | -1.2 | -1.69 | 0 | -0.11 | -257.14 | 0 | 0.3 | -94.49 | 0 | 0.03 | -80.0 | 0 | -0.55 | 0 | 0 | 3.23 | 49.89 | 0 | -0.79 | -120.26 | 0 | -0.29 | -108.68 | 0 | 0.36 | 2.86 | 0 | 0.01 | 0.0 | 0 | 1100.00 | 628.09 | 0 |
| 22Q2 (11) | 5.59 | 210.56 | 0 | -0.15 | 44.44 | 0 | -1.18 | -16.83 | 0 | 0.07 | 800.0 | 0 | 5.44 | 255.56 | 0 | 0.15 | -42.31 | 0 | 0 | 0 | 0 | 2.15 | -51.08 | 0 | 3.9 | 23.42 | 0 | 3.34 | 24.16 | 0 | 0.35 | 25.0 | 0 | 0.01 | 0.0 | 0 | 151.08 | 150.12 | 0 |
| 22Q1 (10) | 1.8 | 0 | 0 | -0.27 | 0 | 0 | -1.01 | 0 | 0 | -0.01 | 0 | 0 | 1.53 | 0 | 0 | 0.26 | 0 | 0 | 0 | 0 | 0 | 4.40 | 0 | 0 | 3.16 | 0 | 0 | 2.69 | 0 | 0 | 0.28 | 0 | 0 | 0.01 | 0 | 0 | 60.40 | 0 | 0 |
