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) | 0.8 | -78.38 | -0.32 | 0 | -0.07 | 0 | -0.05 | 0 | 0.48 | -83.78 | 0.29 | -58.57 | 0 | 0 | 2.19 | -37.45 | 0.09 | -89.41 | 0.08 | -93.89 | 1.12 | -13.18 | 0.04 | 0.0 | 64.52 | -53.97 |
| 2022 (9) | 3.7 | 825.0 | -0.74 | 0 | -2.89 | 0 | 0.13 | 44.44 | 2.96 | 0 | 0.7 | 2.94 | 0 | 0 | 3.50 | 5.1 | 0.85 | -36.09 | 1.31 | 50.57 | 1.29 | -1.53 | 0.04 | 33.33 | 140.15 | 674.34 |
| 2021 (8) | 0.4 | -4.76 | -0.76 | 0 | 2.48 | 2154.55 | 0.09 | -35.71 | -0.36 | 0 | 0.68 | 54.55 | 0 | 0 | 3.33 | 10.25 | 1.33 | 4333.33 | 0.87 | 0 | 1.31 | 25.96 | 0.03 | -40.0 | 18.10 | -58.2 |
| 2020 (7) | 0.42 | -61.82 | -0.46 | 0 | 0.11 | 0 | 0.14 | 0 | -0.04 | 0 | 0.44 | -56.44 | 0 | 0 | 3.02 | -48.21 | 0.03 | -25.0 | -0.12 | 0 | 1.04 | -1.89 | 0.05 | -16.67 | 43.30 | -39.38 |
| 2019 (6) | 1.1 | -29.49 | 0.74 | 0 | -2.23 | 0 | -0.01 | 0 | 1.84 | 736.36 | 1.01 | -27.86 | 0 | 0 | 5.83 | -20.73 | 0.04 | -94.12 | 0.42 | -4.55 | 1.06 | 63.08 | 0.06 | 0.0 | 71.43 | -47.34 |
| 2018 (5) | 1.56 | -39.77 | -1.34 | 0 | -0.53 | 0 | 0.1 | 0 | 0.22 | 0 | 1.4 | -87.8 | 0 | 0 | 7.36 | -85.9 | 0.68 | -61.58 | 0.44 | -58.1 | 0.65 | 91.18 | 0.06 | 50.0 | 135.65 | -25.1 |
| 2017 (4) | 2.59 | -48.92 | -11.38 | 0 | 9.43 | 246.69 | -0.1 | 0 | -8.79 | 0 | 11.48 | 84.27 | 0 | 0 | 52.21 | 67.26 | 1.77 | -37.01 | 1.05 | -53.33 | 0.34 | 41.67 | 0.04 | 100.0 | 181.12 | -10.33 |
| 2016 (3) | 5.07 | 143.75 | -6.6 | 0 | 2.72 | 33.33 | -0.08 | 0 | -1.53 | 0 | 6.23 | 42.89 | 0 | 0 | 31.21 | 31.72 | 2.81 | 11.95 | 2.25 | -3.85 | 0.24 | -7.69 | 0.02 | 0.0 | 201.99 | 154.43 |
| 2015 (2) | 2.08 | 0 | -4.37 | 0 | 2.04 | 0 | 0 | 0 | -2.29 | 0 | 4.36 | 0 | 0 | 0 | 23.70 | 0 | 2.51 | 0 | 2.34 | 0 | 0.26 | 0 | 0.02 | 0 | 79.39 | 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) | 0.13 | -83.54 | -83.75 | -1.51 | -277.5 | -1410.0 | -0.19 | -109.5 | -139.58 | -0.11 | -283.33 | -1200.0 | -1.38 | -453.85 | -297.14 | 0.34 | 61.9 | 240.0 | -1.24 | 0 | 0 | 6.95 | 65.55 | 141.27 | 0.6 | 17.65 | 400.0 | 0.44 | -12.0 | 144.44 | 0.3 | 11.11 | 7.14 | 0.01 | 0.0 | 0.0 | 17.33 | -82.89 | -89.82 |
| 24Q2 (19) | 0.79 | 46.3 | 818.18 | -0.4 | -233.33 | -400.0 | 2.0 | 195.69 | 789.66 | 0.06 | 300.0 | -14.29 | 0.39 | -7.14 | 305.26 | 0.21 | 75.0 | 250.0 | 0 | 0 | 0 | 4.20 | 42.1 | 105.1 | 0.51 | 15.91 | 224.39 | 0.5 | 6.38 | 327.27 | 0.27 | 0.0 | -3.57 | 0.01 | 0.0 | 0.0 | 101.28 | 40.67 | 164.45 |
| 24Q1 (18) | 0.54 | -22.86 | 191.53 | -0.12 | -700.0 | 25.0 | -2.09 | -343.02 | -88.29 | -0.03 | 0 | 76.92 | 0.42 | -41.67 | 156.0 | 0.12 | 500.0 | -25.0 | 0 | 0 | 0 | 2.96 | 491.13 | -46.98 | 0.44 | 7.32 | 1566.67 | 0.47 | 193.75 | 1666.67 | 0.27 | -3.57 | -3.57 | 0.01 | 0.0 | 0.0 | 72.00 | -53.71 | 131.73 |
| 23Q4 (17) | 0.7 | -12.5 | -57.32 | 0.02 | 120.0 | 115.38 | 0.86 | 79.17 | 201.18 | 0 | -100.0 | -100.0 | 0.72 | 2.86 | -52.32 | -0.03 | -130.0 | -127.27 | 0 | 0 | 0 | -0.76 | -126.22 | -127.27 | 0.41 | 241.67 | 920.0 | 0.16 | -11.11 | 157.14 | 0.28 | 0.0 | -6.67 | 0.01 | 0.0 | 0.0 | 155.56 | -8.61 | -97.15 |
| 23Q3 (16) | 0.8 | 827.27 | -44.44 | -0.1 | -25.0 | 28.57 | 0.48 | 265.52 | 284.62 | 0.01 | -85.71 | 0 | 0.7 | 468.42 | -46.15 | 0.1 | 66.67 | -28.57 | 0 | 0 | 0 | 2.88 | 40.73 | 9.92 | 0.12 | 129.27 | -62.5 | 0.18 | 181.82 | -70.97 | 0.28 | 0.0 | -9.68 | 0.01 | 0.0 | 0.0 | 170.21 | 208.32 | 11.11 |
| 23Q2 (15) | -0.11 | 81.36 | -107.64 | -0.08 | 50.0 | 77.78 | -0.29 | 73.87 | -26.09 | 0.07 | 153.85 | -70.83 | -0.19 | 74.67 | -117.59 | 0.06 | -62.5 | -82.86 | 0 | 0 | 0 | 2.05 | -63.27 | -67.7 | -0.41 | -1266.67 | -241.38 | -0.22 | -633.33 | -146.81 | 0.28 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | -157.14 | 30.75 | -187.3 |
| 23Q1 (14) | -0.59 | -135.98 | 28.05 | -0.16 | -23.08 | -60.0 | -1.11 | -30.59 | 28.39 | -0.13 | -360.0 | 13.33 | -0.75 | -149.67 | 18.48 | 0.16 | 45.45 | 77.78 | 0 | 0 | 0 | 5.57 | 101.2 | 219.01 | -0.03 | 40.0 | -110.34 | -0.03 | 89.29 | -106.0 | 0.28 | -6.67 | -22.22 | 0.01 | 0.0 | 0.0 | -226.92 | -104.15 | -140.76 |
| 22Q4 (13) | 1.64 | 13.89 | 107.59 | -0.13 | 7.14 | -18.18 | -0.85 | -226.92 | -170.83 | 0.05 | 0 | 0.0 | 1.51 | 16.15 | 122.06 | 0.11 | -21.43 | 10.0 | 0 | 0 | 0 | 2.77 | 5.69 | 59.6 | -0.05 | -115.62 | -112.82 | -0.28 | -145.16 | -207.69 | 0.3 | -3.23 | -16.67 | 0.01 | 0.0 | 0.0 | 5466.67 | 3468.52 | 4259.49 |
| 22Q3 (12) | 1.44 | 0.0 | 478.95 | -0.14 | 61.11 | 44.0 | -0.26 | -13.04 | -125.49 | 0 | -100.0 | 100.0 | 1.3 | 20.37 | 306.35 | 0.14 | -60.0 | -39.13 | 0 | 0 | 0 | 2.62 | -58.65 | -32.18 | 0.32 | 10.34 | -44.83 | 0.62 | 31.91 | 31.91 | 0.31 | -3.12 | -11.43 | 0.01 | 0.0 | 0.0 | 153.19 | -14.89 | 434.6 |
| 22Q2 (11) | 1.44 | 275.61 | 14500.0 | -0.36 | -260.0 | 7.69 | -0.23 | 85.16 | -185.19 | 0.24 | 260.0 | 200.0 | 1.08 | 217.39 | 370.0 | 0.35 | 288.89 | -2.78 | 0 | 0 | 0 | 6.34 | 262.82 | 53.23 | 0.29 | 0.0 | -19.44 | 0.47 | -6.0 | 213.33 | 0.32 | -11.11 | -46.67 | 0.01 | 0.0 | -50.0 | 180.00 | 290.98 | 13960.0 |
| 22Q1 (10) | -0.82 | -203.8 | 0 | -0.1 | 9.09 | 0 | -1.55 | -229.17 | 0 | -0.15 | -400.0 | 0 | -0.92 | -235.29 | 0 | 0.09 | -10.0 | 0 | 0 | 0 | 0 | 1.75 | 0.66 | 0 | 0.29 | -25.64 | 0 | 0.5 | 92.31 | 0 | 0.36 | 0.0 | 0 | 0.01 | 0.0 | 0 | -94.25 | -175.16 | 0 |
| 21Q4 (9) | 0.79 | 307.89 | 0 | -0.11 | 56.0 | 0 | 1.2 | 17.65 | 0 | 0.05 | 225.0 | 0 | 0.68 | 207.94 | 0 | 0.1 | -56.52 | 0 | 0 | 0 | 0 | 1.74 | -55.09 | 0 | 0.39 | -32.76 | 0 | 0.26 | -44.68 | 0 | 0.36 | 2.86 | 0 | 0.01 | 0.0 | 0 | 125.40 | 373.89 | 0 |
| 21Q3 (8) | -0.38 | -3700.0 | 0 | -0.25 | 35.9 | 0 | 1.02 | 277.78 | 0 | -0.04 | -150.0 | 0 | -0.63 | -57.5 | 0 | 0.23 | -36.11 | 0 | 0 | 0 | 0 | 3.87 | -6.58 | 0 | 0.58 | 61.11 | 0 | 0.47 | 213.33 | 0 | 0.35 | -41.67 | 0 | 0.01 | -50.0 | 0 | -45.78 | -3425.3 | 0 |
| 21Q2 (7) | -0.01 | 0 | 0 | -0.39 | 0 | 0 | 0.27 | 0 | 0 | 0.08 | 0 | 0 | -0.4 | 0 | 0 | 0.36 | 0 | 0 | 0 | 0 | 0 | 4.14 | 0 | 0 | 0.36 | 0 | 0 | 0.15 | 0 | 0 | 0.6 | 0 | 0 | 0.02 | 0 | 0 | -1.30 | 0 | 0 |
