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) | 0.32 | -86.72 | -0.78 | 0 | -0.28 | 0 | 0.09 | -18.18 | -0.46 | 0 | 0.54 | 58.82 | 0 | 0 | 7.14 | 89.29 | 1.6 | -17.1 | 1.02 | -29.17 | 0.64 | 12.28 | 0.02 | 0.0 | 19.05 | -83.96 |
| 2022 (9) | 2.41 | 156.38 | 2.61 | -12.71 | -5.74 | 0 | 0.11 | 0 | 5.02 | 27.74 | 0.34 | -78.62 | 0.04 | 0 | 3.77 | -79.26 | 1.93 | -16.09 | 1.44 | -7.69 | 0.57 | 29.55 | 0.02 | 0.0 | 118.72 | 155.12 |
| 2021 (8) | 0.94 | -61.32 | 2.99 | 0 | -3.12 | 0 | -0.14 | 0 | 3.93 | 0 | 1.59 | 329.73 | 0 | 0 | 18.19 | 248.11 | 2.3 | 187.5 | 1.56 | -59.06 | 0.44 | -8.33 | 0.02 | 0.0 | 46.53 | -17.46 |
| 2020 (7) | 2.43 | 82.71 | -3.2 | 0 | 0.16 | 0 | -5.38 | 0 | -0.77 | 0 | 0.37 | -82.46 | 1.32 | 0 | 5.23 | -81.87 | 0.8 | -4.76 | 3.81 | 401.32 | 0.48 | 0.0 | 0.02 | 0.0 | 56.38 | -46.59 |
| 2019 (6) | 1.33 | 19.82 | -1.92 | 0 | -0.85 | 0 | 4.16 | 3681.82 | -0.59 | 0 | 2.11 | 49.65 | -0.07 | 0 | 28.83 | 140.82 | 0.84 | -65.43 | 0.76 | -45.32 | 0.48 | -4.0 | 0.02 | 0.0 | 105.56 | 81.63 |
| 2018 (5) | 1.11 | -41.88 | -2.37 | 0 | 0.02 | -93.1 | 0.11 | -62.07 | -1.26 | 0 | 1.41 | 235.71 | 0.05 | 0 | 11.97 | 220.33 | 2.43 | 56.77 | 1.39 | 44.79 | 0.5 | -1.96 | 0.02 | 0.0 | 58.12 | -54.66 |
| 2017 (4) | 1.91 | 9.14 | -2.33 | 0 | 0.29 | -58.57 | 0.29 | 0 | -0.42 | 0 | 0.42 | 320.0 | -0.91 | 0 | 3.74 | 312.15 | 1.55 | 40.91 | 0.96 | 7.87 | 0.51 | -7.27 | 0.02 | -75.0 | 128.19 | 11.34 |
| 2016 (3) | 1.75 | 42.28 | -0.65 | 0 | 0.7 | 0 | -0.3 | 0 | 1.1 | -23.08 | 0.1 | -84.13 | 0.08 | 166.67 | 0.91 | -82.36 | 1.1 | 134.04 | 0.89 | 178.12 | 0.55 | -8.33 | 0.08 | 100.0 | 115.13 | -10.14 |
| 2015 (2) | 1.23 | 0 | 0.2 | 0 | -1.39 | 0 | 0.16 | 0 | 1.43 | 0 | 0.63 | 0 | 0.03 | 0 | 5.14 | 0 | 0.47 | 0 | 0.32 | 0 | 0.6 | 0 | 0.04 | 0 | 128.12 | 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) | 0.95 | 235.71 | 533.33 | 2.2 | -15.38 | 492.86 | -2.01 | -737.5 | -10.44 | 0.11 | 375.0 | 450.0 | 3.15 | 65.79 | 868.29 | -0.05 | -126.32 | -110.0 | 0 | 0 | 0 | -2.89 | -131.18 | -113.06 | 0.24 | -38.46 | -45.45 | 0.17 | -57.5 | -45.16 | 0.19 | 0.0 | 18.75 | 0 | 0 | 0 | 263.89 | 322.42 | 726.85 |
| 24Q2 (19) | -0.7 | -183.33 | -180.0 | 2.6 | 456.16 | 5300.0 | -0.24 | -220.0 | 69.62 | -0.04 | -200.0 | -100.0 | 1.9 | 1627.27 | 733.33 | 0.19 | 216.67 | 375.0 | 0 | 0 | 0 | 9.27 | 167.24 | 395.85 | 0.39 | 8.33 | -18.75 | 0.4 | 73.91 | 33.33 | 0.19 | 18.75 | 18.75 | 0 | 0 | 0 | -118.64 | -155.08 | -118.31 |
| 24Q1 (18) | 0.84 | 1580.0 | 127.03 | -0.73 | -7400.0 | -284.21 | 0.2 | 433.33 | -91.63 | 0.04 | 300.0 | -60.0 | 0.11 | 83.33 | -38.89 | 0.06 | 142.86 | -57.14 | 0 | 0 | 0 | 3.47 | 134.93 | -56.65 | 0.36 | -5.26 | 16.13 | 0.23 | -4.17 | 35.29 | 0.16 | -5.88 | 0.0 | 0 | 0 | -100.0 | 215.38 | 1666.15 | 97.92 |
| 23Q4 (17) | 0.05 | -66.67 | -84.38 | 0.01 | 101.79 | 111.11 | -0.06 | 96.7 | 93.81 | -0.02 | -200.0 | 71.43 | 0.06 | 114.63 | -73.91 | -0.14 | -128.0 | -566.67 | 0 | 0 | -100.0 | -9.93 | -144.88 | -785.11 | 0.38 | -13.64 | -11.63 | 0.24 | -22.58 | -35.14 | 0.17 | 6.25 | 0.0 | 0 | 0 | -100.0 | 12.20 | -61.79 | -79.04 |
| 23Q3 (16) | 0.15 | 160.0 | -86.84 | -0.56 | -1020.0 | -144.8 | -1.82 | -130.38 | -15.92 | 0.02 | 200.0 | -93.55 | -0.41 | -36.67 | -117.15 | 0.5 | 1150.0 | 1150.0 | 0 | 0 | 100.0 | 22.12 | 1083.63 | 1194.25 | 0.44 | -8.33 | -27.87 | 0.31 | 3.33 | -24.39 | 0.16 | 0.0 | 6.67 | 0 | 0 | -100.0 | 31.91 | 158.72 | -84.04 |
| 23Q2 (15) | -0.25 | -167.57 | 28.57 | -0.05 | 73.68 | -103.33 | -0.79 | -133.05 | -23.44 | -0.02 | -120.0 | 0 | -0.3 | -266.67 | -126.09 | 0.04 | -71.43 | -69.23 | 0 | 0 | -100.0 | 1.87 | -76.64 | -64.49 | 0.48 | 54.84 | -22.58 | 0.3 | 76.47 | -26.83 | 0.16 | 0.0 | 14.29 | 0 | -100.0 | -100.0 | -54.35 | -149.94 | 13.04 |
| 23Q1 (14) | 0.37 | 15.62 | -71.76 | -0.19 | -111.11 | -216.67 | 2.39 | 346.39 | 193.36 | 0.1 | 242.86 | 183.33 | 0.18 | -21.74 | -85.6 | 0.14 | 366.67 | -6.67 | 0 | -100.0 | 0 | 8.00 | 452.0 | 13.6 | 0.31 | -27.91 | 10.71 | 0.17 | -54.05 | -34.62 | 0.16 | -5.88 | 45.45 | 0.01 | 0.0 | 0 | 108.82 | 87.04 | -69.26 |
| 22Q4 (13) | 0.32 | -71.93 | 10.34 | -0.09 | -107.2 | -102.3 | -0.97 | 38.22 | 71.8 | -0.07 | -122.58 | -177.78 | 0.23 | -90.38 | -94.54 | 0.03 | -25.0 | -90.62 | 0.04 | 200.0 | 500.0 | 1.45 | -15.22 | -90.58 | 0.43 | -29.51 | -33.85 | 0.37 | -9.76 | -32.73 | 0.17 | 13.33 | 30.77 | 0.01 | 0.0 | 0 | 58.18 | -70.91 | 36.43 |
| 22Q3 (12) | 1.14 | 425.71 | 338.46 | 1.25 | -16.67 | 371.74 | -1.57 | -145.31 | -726.32 | 0.31 | 0 | 306.67 | 2.39 | 107.83 | 1295.0 | 0.04 | -69.23 | -90.0 | -0.04 | -200.0 | -500.0 | 1.71 | -67.52 | -90.47 | 0.61 | -1.61 | 5.17 | 0.41 | 0.0 | 13.89 | 0.15 | 7.14 | 50.0 | 0.01 | 0.0 | 0.0 | 200.00 | 420.0 | 261.54 |
| 22Q2 (11) | -0.35 | -126.72 | -189.74 | 1.5 | 2600.0 | 419.15 | -0.64 | 75.0 | -225.49 | 0 | 100.0 | 100.0 | 1.15 | -8.0 | 1537.5 | 0.13 | -13.33 | -85.06 | 0.04 | 0 | 0 | 5.26 | -25.26 | -73.14 | 0.62 | 121.43 | -42.06 | 0.41 | 57.69 | -37.88 | 0.14 | 27.27 | -33.33 | 0.01 | 0 | 0.0 | -62.50 | -117.65 | -241.03 |
| 22Q1 (10) | 1.31 | 351.72 | 0 | -0.06 | -101.53 | 0 | -2.56 | 25.58 | 0 | -0.12 | -233.33 | 0 | 1.25 | -70.31 | 0 | 0.15 | -53.12 | 0 | 0 | 100.0 | 0 | 7.04 | -54.23 | 0 | 0.28 | -56.92 | 0 | 0.26 | -52.73 | 0 | 0.11 | -15.38 | 0 | 0 | 0 | 0 | 354.05 | 730.2 | 0 |
| 21Q4 (9) | 0.29 | 11.54 | 115.76 | 3.92 | 952.17 | 341.98 | -3.44 | -1710.53 | -1276.0 | 0.09 | 160.0 | 800.0 | 4.21 | 2205.0 | 221.68 | 0.32 | -20.0 | 60.0 | -0.01 | -200.0 | 0 | 15.38 | -14.23 | 201.54 | 0.65 | 12.07 | -14.47 | 0.55 | 52.78 | 52.78 | 0.13 | 30.0 | -48.0 | 0 | -100.0 | -100.0 | 42.65 | -22.91 | 114.37 |
| 21Q3 (8) | 0.26 | -33.33 | 0 | -0.46 | 2.13 | 0 | -0.19 | -137.25 | 0 | -0.15 | -66.67 | 0 | -0.2 | -150.0 | 0 | 0.4 | -54.02 | 0 | 0.01 | 0 | 0 | 17.94 | -8.46 | 0 | 0.58 | -45.79 | 0 | 0.36 | -45.45 | 0 | 0.1 | -52.38 | 0 | 0.01 | 0.0 | 0 | 55.32 | 24.82 | 0 |
| 21Q2 (7) | 0.39 | 0 | -90.87 | -0.47 | 0 | 70.25 | 0.51 | 0 | 24.39 | -0.09 | 0 | 98.33 | -0.08 | 0 | -102.97 | 0.87 | 0 | 411.76 | 0 | 0 | -100.0 | 19.59 | 0 | 264.23 | 1.07 | 0 | 2575.0 | 0.66 | 0 | -80.87 | 0.21 | 0 | -8.7 | 0.01 | 0 | 0.0 | 44.32 | 0 | -61.7 |
