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) | -2.33 | 0 | -4.6 | 0 | -4.04 | 0 | 0.2 | 0 | -6.93 | 0 | 0.09 | 28.57 | -2.34 | 0 | 0.09 | 12.85 | 1.33 | 13.68 | 1.84 | 82.18 | 0.49 | 16.67 | 0.13 | 550.0 | -94.72 | 0 |
| 2022 (9) | -0.28 | 0 | 0.05 | 0 | 9.27 | 0 | -0.1 | 0 | -0.23 | 0 | 0.07 | 40.0 | -0.05 | 0 | 0.08 | 64.87 | 1.17 | -52.63 | 1.01 | -50.49 | 0.42 | 35.48 | 0.02 | 100.0 | -19.31 | 0 |
| 2021 (8) | 9.09 | 0 | -0.2 | 0 | -1.16 | 0 | -0.79 | 0 | 8.89 | 548.91 | 0.05 | -37.5 | 0 | 0 | 0.05 | -56.74 | 2.47 | 68.03 | 2.04 | 34.21 | 0.31 | 19.23 | 0.01 | 0.0 | 385.17 | 0 |
| 2020 (7) | -0.27 | 0 | 1.64 | 0 | -0.4 | 0 | 0 | 0 | 1.37 | -79.97 | 0.08 | 14.29 | 0 | 0 | 0.11 | 10.04 | 1.47 | -6.37 | 1.52 | 10.95 | 0.26 | 52.94 | 0.01 | 0.0 | -15.08 | 0 |
| 2019 (6) | 8.8 | 0 | -1.96 | 0 | 4.69 | 33.24 | -0.92 | 0 | 6.84 | 0 | 0.07 | -22.22 | 0 | 0 | 0.10 | -52.05 | 1.57 | 49.52 | 1.37 | 50.55 | 0.17 | 750.0 | 0.01 | 0.0 | 567.74 | 0 |
| 2018 (5) | -1.81 | 0 | -0.12 | 0 | 3.52 | 22.22 | 0.26 | 225.0 | -1.93 | 0 | 0.09 | 350.0 | 0 | 0 | 0.22 | 153.49 | 1.05 | 38.16 | 0.91 | 18.18 | 0.02 | 0.0 | 0.01 | 0 | -192.55 | 0 |
| 2017 (4) | -1.07 | 0 | -0.42 | 0 | 2.88 | 554.55 | 0.08 | 33.33 | -1.49 | 0 | 0.02 | -33.33 | 0 | 0 | 0.09 | -94.1 | 0.76 | 3700.0 | 0.77 | 2466.67 | 0.02 | 100.0 | 0 | 0 | -135.44 | 0 |
| 2016 (3) | -0.19 | 0 | -0.34 | 0 | 0.44 | 300.0 | 0.06 | 0 | -0.53 | 0 | 0.03 | 0 | 0 | 0 | 1.44 | 0 | 0.02 | 0 | 0.03 | 0 | 0.01 | 0 | 0 | 0 | -475.00 | 0 |
| 2015 (2) | -0.03 | 0 | 0 | 0 | 0.11 | 0 | -0.06 | 0 | -0.03 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.13 | 0 | -0.11 | 0 | 0 | 0 | 0 | 0 | 0.00 | 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) | 3.31 | 237.92 | 409.35 | 0.68 | 187.18 | 1033.33 | -1.3 | -4433.33 | 47.37 | -0.13 | -425.0 | -168.42 | 3.99 | 225.47 | 495.05 | 0 | 0 | -100.0 | -0.8 | 0 | -133.76 | -0.00 | 0 | -100.0 | 0.32 | 60.0 | -33.33 | 0.6 | 93.55 | 25.0 | 0.14 | 0.0 | 16.67 | 0.07 | -30.0 | 0 | 408.64 | 193.65 | 329.15 |
| 24Q2 (19) | -2.4 | -552.83 | -244.58 | -0.78 | 87.34 | 67.77 | 0.03 | 125.0 | 102.24 | 0.04 | 200.0 | 109.52 | -3.18 | 43.52 | -318.42 | 0 | 0 | 100.0 | 0 | 0 | 100.0 | -0.00 | 0 | 100.0 | 0.2 | 900.0 | -42.86 | 0.31 | 10.71 | -38.0 | 0.14 | 0.0 | 16.67 | 0.1 | 0.0 | 0 | -436.36 | -528.13 | -262.98 |
| 24Q1 (18) | 0.53 | 478.57 | 119.0 | -6.16 | -336.88 | -642.17 | -0.12 | 14.29 | -33.33 | -0.04 | 0.0 | -108.51 | -5.63 | -263.23 | -55.52 | 0 | 100.0 | -100.0 | 0 | 100.0 | -100.0 | -0.00 | 100.0 | -100.0 | 0.02 | -94.29 | -86.67 | 0.28 | -56.92 | 33.33 | 0.14 | 0.0 | 27.27 | 0.1 | -16.67 | 0 | 101.92 | 762.5 | 111.69 |
| 23Q4 (17) | -0.14 | 86.92 | 89.55 | -1.41 | -2450.0 | -805.0 | -0.14 | 94.33 | -108.43 | -0.04 | -121.05 | -140.0 | -1.55 | -53.47 | -35.96 | -2.4 | -197.96 | -23900.0 | -2.34 | -198.73 | -4580.0 | -8.66 | -187.35 | -19550.54 | 0.35 | -27.08 | 94.44 | 0.65 | 35.42 | 109.68 | 0.14 | 16.67 | 16.67 | 0.12 | 0 | 0 | -15.38 | 91.37 | 95.06 |
| 23Q3 (16) | -1.07 | -164.46 | 47.55 | 0.06 | 102.48 | 400.0 | -2.47 | -84.33 | -128.46 | 0.19 | 145.24 | 90.0 | -1.01 | -32.89 | 50.97 | 2.45 | 571.15 | 24400.0 | 2.37 | 181.44 | 0 | 9.92 | 556.85 | 21255.67 | 0.48 | 37.14 | 84.62 | 0.48 | -4.0 | 336.36 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | -178.33 | -166.61 | 80.77 |
| 23Q2 (15) | 1.66 | 159.5 | -22.79 | -2.42 | -191.57 | -2588.89 | -1.34 | -1388.89 | -346.67 | -0.42 | -189.36 | -2200.0 | -0.76 | 79.01 | -136.89 | -0.52 | -191.23 | -966.67 | -2.91 | -638.89 | 0 | -2.17 | -183.11 | -879.46 | 0.35 | 133.33 | 29.63 | 0.5 | 138.1 | 150.0 | 0.12 | 9.09 | 20.0 | 0 | 0 | 0 | 267.74 | 130.71 | -62.64 |
| 23Q1 (14) | -2.79 | -108.21 | -393.68 | -0.83 | -515.0 | -1560.0 | -0.09 | -105.42 | 88.31 | 0.47 | 370.0 | 246.88 | -3.62 | -217.54 | -502.22 | 0.57 | 5800.0 | 5600.0 | 0.54 | 1180.0 | 0 | 2.61 | 6024.66 | 5239.51 | 0.15 | -16.67 | -67.39 | 0.21 | -32.26 | -44.74 | 0.11 | -8.33 | 22.22 | 0 | 0 | 0 | -871.88 | -179.78 | -531.35 |
| 22Q4 (13) | -1.34 | 34.31 | -128.88 | 0.2 | 1100.0 | 600.0 | 1.66 | -80.88 | 147.76 | 0.1 | 0.0 | 107.46 | -1.14 | 44.66 | -124.78 | -0.01 | -200.0 | -200.0 | -0.05 | 0 | 0 | -0.04 | -194.93 | -200.04 | 0.18 | -30.77 | -58.14 | 0.31 | 181.82 | -11.43 | 0.12 | 9.09 | 50.0 | 0 | 0 | 0 | -311.63 | 66.39 | -128.88 |
| 22Q3 (12) | -2.04 | -194.88 | -123.45 | -0.02 | 77.78 | 50.0 | 8.68 | 2993.33 | 200.12 | 0.1 | 400.0 | -93.46 | -2.06 | -200.0 | -123.79 | 0.01 | -83.33 | -75.0 | 0 | 0 | 0 | 0.05 | -83.33 | -70.61 | 0.26 | -3.7 | -56.67 | 0.11 | -45.0 | -78.43 | 0.11 | 10.0 | 37.5 | 0 | 0 | 0 | -927.27 | -229.39 | -162.88 |
| 22Q2 (11) | 2.15 | 126.32 | 141.59 | -0.09 | -80.0 | -350.0 | -0.3 | 61.04 | -107.32 | 0.02 | 106.25 | 101.82 | 2.06 | 128.89 | 139.69 | 0.06 | 500.0 | 0 | 0 | 0 | 0 | 0.28 | 469.36 | 0 | 0.27 | -41.3 | -72.45 | 0.2 | -47.37 | -75.0 | 0.1 | 11.11 | 42.86 | 0 | 0 | 0 | 716.67 | 254.56 | 220.6 |
| 22Q1 (10) | 0.95 | -79.53 | 2.15 | -0.05 | -25.0 | 50.0 | -0.77 | -214.93 | -128.1 | -0.32 | 76.12 | -390.91 | 0.9 | -80.43 | 8.43 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.05 | 11.01 | 0 | 0.46 | 6.98 | -2.13 | 0.38 | 8.57 | 0.0 | 0.09 | 12.5 | 28.57 | 0 | 0 | 0 | 202.13 | -81.27 | -2.2 |
| 21Q4 (9) | 4.64 | -46.67 | 252.13 | -0.04 | 0.0 | 0.0 | 0.67 | 107.73 | -25.56 | -1.34 | -187.58 | -103.03 | 4.6 | -46.88 | 248.87 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0 | 0.04 | -72.11 | 21.38 | 0.43 | -28.33 | 38.71 | 0.35 | -31.37 | -12.5 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 1079.07 | -26.82 | 266.28 |
| 21Q3 (8) | 8.7 | 268.28 | 0 | -0.04 | -100.0 | 0 | -8.67 | -311.46 | 0 | 1.53 | 239.09 | 0 | 8.66 | 266.86 | 0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 0.16 | 0 | 0 | 0.6 | -38.78 | 0 | 0.51 | -36.25 | 0 | 0.08 | 14.29 | 0 | 0 | 0 | 0 | 1474.58 | 348.14 | 0 |
| 21Q2 (7) | -5.17 | -655.91 | 0 | -0.02 | 80.0 | 0 | 4.1 | 49.64 | 0 | -1.1 | -1100.0 | 0 | -5.19 | -725.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.98 | 108.51 | 0 | 0.8 | 110.53 | 0 | 0.07 | 0.0 | 0 | 0 | 0 | 0 | -594.25 | -387.54 | 0 |
| 21Q1 (6) | 0.93 | 130.49 | 0 | -0.1 | -150.0 | 0 | 2.74 | 204.44 | 0 | 0.11 | 116.67 | 0 | 0.83 | 126.86 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.47 | 51.61 | 0 | 0.38 | -5.0 | 0 | 0.07 | 0.0 | 0 | 0 | 0 | 0 | 206.67 | 131.85 | 0 |
| 20Q4 (5) | -3.05 | 0 | 0 | -0.04 | 0 | 0 | 0.9 | 0 | 0 | -0.66 | 0 | 0 | -3.09 | 0 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0 | 0 | 0.31 | 0 | 0 | 0.4 | 0 | 0 | 0.07 | 0 | 0 | 0 | 0 | 0 | -648.94 | 0 | 0 |
