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) | 0.02 | -91.3 | -0.95 | 0 | 0.24 | 0 | 0.19 | 0 | -0.93 | 0 | 1.07 | -60.37 | 0.07 | 0 | 8.33 | -50.52 | 0.3 | -75.0 | 0.3 | -74.79 | 0.29 | 16.0 | 0.05 | 25.0 | 3.12 | -79.89 |
| 2022 (9) | 0.23 | -89.3 | -0.72 | 0 | -0.57 | 0 | -0.04 | 0 | -0.49 | 0 | 2.7 | 3.85 | 0 | 0 | 16.84 | -10.92 | 1.2 | 200.0 | 1.19 | 440.91 | 0.25 | 8.7 | 0.04 | 100.0 | 15.54 | -96.6 |
| 2021 (8) | 2.15 | 83.76 | -2.03 | 0 | 0.15 | -59.46 | 0.62 | 244.44 | 0.12 | -95.38 | 2.6 | 1633.33 | 0 | 0 | 18.91 | 1477.02 | 0.4 | -55.56 | 0.22 | -65.62 | 0.23 | 43.75 | 0.02 | 0.0 | 457.45 | 220.6 |
| 2020 (7) | 1.17 | 0 | 1.43 | 0 | 0.37 | -51.32 | 0.18 | 800.0 | 2.6 | 0 | 0.15 | 650.0 | 0 | 0 | 1.20 | 455.76 | 0.9 | 60.71 | 0.64 | 82.86 | 0.16 | 6.67 | 0.02 | 100.0 | 142.68 | 0 |
| 2019 (6) | -0.21 | 0 | -1.5 | 0 | 0.76 | -46.1 | 0.02 | 0 | -1.71 | 0 | 0.02 | -80.0 | 0 | 0 | 0.22 | -80.06 | 0.56 | -3.45 | 0.35 | -42.62 | 0.15 | 114.29 | 0.01 | 0.0 | -41.18 | 0 |
| 2018 (5) | 0.62 | 195.24 | -0.92 | 0 | 1.41 | 0 | -0.01 | 0 | -0.3 | 0 | 0.1 | 900.0 | 0 | 0 | 1.08 | 895.67 | 0.58 | -25.64 | 0.61 | 17.31 | 0.07 | 16.67 | 0.01 | 0.0 | 89.86 | 152.45 |
| 2017 (4) | 0.21 | -78.57 | -0.33 | 0 | -1.64 | 0 | 0.09 | 0 | -0.12 | 0 | 0.01 | -90.91 | 0 | 0 | 0.11 | -91.2 | 0.78 | 36.84 | 0.52 | 67.74 | 0.06 | 0.0 | 0.01 | 0.0 | 35.59 | -86.2 |
| 2016 (3) | 0.98 | 0 | -0.81 | 0 | -0.75 | 0 | -0.35 | 0 | 0.17 | 0 | 0.11 | 0 | 0 | 0 | 1.23 | 0 | 0.57 | 0 | 0.31 | 0 | 0.06 | 0 | 0.01 | 0 | 257.89 | 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) | -1.62 | -212.5 | -8000.0 | -1.46 | -204.17 | -151.72 | 1.43 | 217.78 | 126.98 | -0.15 | -200.0 | -142.86 | -3.08 | -420.83 | -413.33 | 1.49 | 223.91 | 93.51 | 0 | 0 | 0 | 45.43 | 375.99 | 124.18 | -0.04 | -116.67 | -123.53 | -0.09 | -160.0 | -147.37 | 0.08 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 24Q2 (19) | 1.44 | 614.29 | 140.0 | -0.48 | 34.25 | -380.0 | 0.45 | -48.28 | 177.59 | -0.05 | -138.46 | 66.67 | 0.96 | 195.05 | 92.0 | 0.46 | -43.21 | 170.59 | 0 | 0 | 0 | 9.54 | -66.66 | 75.15 | 0.24 | 700.0 | 500.0 | 0.15 | 1400.0 | 36.36 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 600.00 | 314.29 | 100.0 |
| 24Q1 (18) | -0.28 | -380.0 | 57.58 | -0.73 | -356.25 | -508.33 | 0.87 | 163.64 | 721.43 | 0.13 | -35.0 | 161.9 | -1.01 | -1583.33 | -29.49 | 0.81 | 3950.0 | 710.0 | 0 | 0 | 0 | 28.62 | 4164.66 | 741.48 | -0.04 | -200.0 | -180.0 | 0.01 | 200.0 | 0.0 | 0.08 | 14.29 | 14.29 | 0.01 | 0.0 | 0.0 | -280.00 | -296.0 | 61.82 |
| 23Q4 (17) | 0.1 | 600.0 | 171.43 | -0.16 | 72.41 | -107.37 | 0.33 | -47.62 | 122.15 | 0.2 | -42.86 | 500.0 | -0.06 | 90.0 | -102.96 | 0.02 | -97.4 | -83.33 | 0 | 0 | 0 | 0.67 | -96.69 | -73.38 | 0.04 | -76.47 | -88.24 | -0.01 | -105.26 | -103.7 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | -50.0 | 142.86 | 2028.57 | 457.14 |
| 23Q3 (16) | -0.02 | -103.33 | -112.5 | -0.58 | -480.0 | 78.36 | 0.63 | 208.62 | -62.72 | 0.35 | 333.33 | 333.33 | -0.6 | -220.0 | 76.19 | 0.77 | 352.94 | -63.85 | 0 | 0 | 0 | 20.26 | 271.89 | -58.33 | 0.17 | 325.0 | -50.0 | 0.19 | 72.73 | -48.65 | 0.07 | -12.5 | 16.67 | 0.01 | 0.0 | 0.0 | -7.41 | -102.47 | -120.37 |
| 23Q2 (15) | 0.6 | 190.91 | 6100.0 | -0.1 | 16.67 | 0.0 | -0.58 | -314.29 | -1350.0 | -0.15 | 28.57 | -207.14 | 0.5 | 164.1 | 554.55 | 0.17 | 70.0 | -57.5 | 0 | 0 | 0 | 5.45 | 60.19 | -53.96 | 0.04 | -20.0 | -87.5 | 0.11 | 1000.0 | -65.62 | 0.08 | 14.29 | 33.33 | 0.01 | 0.0 | 0.0 | 300.00 | 140.91 | 11800.0 |
| 23Q1 (14) | -0.66 | -371.43 | -607.69 | -0.12 | -105.53 | -200.0 | -0.14 | 90.6 | 80.82 | -0.21 | -320.0 | -1150.0 | -0.78 | -138.42 | -966.67 | 0.1 | -16.67 | 150.0 | 0 | 0 | 0 | 3.40 | 34.92 | 199.32 | 0.05 | -85.29 | -73.68 | 0.01 | -96.3 | -95.65 | 0.07 | 16.67 | 16.67 | 0.01 | -50.0 | 0.0 | -733.33 | -1733.33 | -1792.31 |
| 22Q4 (13) | -0.14 | -187.5 | -110.37 | 2.17 | 180.97 | 1546.67 | -1.49 | -188.17 | -12.88 | -0.05 | 66.67 | -108.62 | 2.03 | 180.56 | 69.17 | 0.12 | -94.37 | -82.86 | 0 | 0 | 0 | 2.52 | -94.82 | -76.55 | 0.34 | 0.0 | 1033.33 | 0.27 | -27.03 | 237.5 | 0.06 | 0.0 | -50.0 | 0.02 | 100.0 | 100.0 | -40.00 | -210.0 | -106.22 |
| 22Q3 (12) | 0.16 | 1700.0 | 0 | -2.68 | -2580.0 | 0 | 1.69 | 4325.0 | 0 | -0.15 | -207.14 | 0 | -2.52 | -2190.91 | 0 | 2.13 | 432.5 | 0 | 0 | 0 | 0 | 48.63 | 310.92 | 0 | 0.34 | 6.25 | 0 | 0.37 | 15.62 | 0 | 0.06 | 0.0 | 0 | 0.01 | 0.0 | 0 | 36.36 | 1518.18 | 0 |
| 22Q2 (11) | -0.01 | -107.69 | 0 | -0.1 | -150.0 | 0 | -0.04 | 94.52 | 0 | 0.14 | 600.0 | 0 | -0.11 | -222.22 | 0 | 0.4 | 900.0 | 0 | 0 | 0 | 0 | 11.83 | 941.42 | 0 | 0.32 | 68.42 | 0 | 0.32 | 39.13 | 0 | 0.06 | 0.0 | 0 | 0.01 | 0.0 | 0 | -2.56 | -105.92 | 0 |
| 22Q1 (10) | 0.13 | -90.37 | 0 | -0.04 | 73.33 | 0 | -0.73 | 44.7 | 0 | 0.02 | -96.55 | 0 | 0.09 | -92.5 | 0 | 0.04 | -94.29 | 0 | 0 | 0 | 0 | 1.14 | -89.43 | 0 | 0.19 | 533.33 | 0 | 0.23 | 187.5 | 0 | 0.06 | -50.0 | 0 | 0.01 | 0.0 | 0 | 43.33 | -93.26 | 0 |
| 21Q4 (9) | 1.35 | 0 | 0 | -0.15 | 0 | 0 | -1.32 | 0 | 0 | 0.58 | 0 | 0 | 1.2 | 0 | 0 | 0.7 | 0 | 0 | 0 | 0 | 0 | 10.75 | 0 | 0 | 0.03 | 0 | 0 | 0.08 | 0 | 0 | 0.12 | 0 | 0 | 0.01 | 0 | 0 | 642.86 | 0 | 0 |
