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 | 0 | -2.89 | 0 | 1.99 | 0 | 0.16 | 0 | -3.69 | 0 | 0.02 | 100.0 | -0.25 | 0 | 0.12 | 238.56 | 0.22 | -88.11 | 0.11 | -93.12 | 0.21 | 50.0 | 0.03 | 50.0 | -228.57 | 0 |
| 2022 (9) | -3.91 | 0 | -0.86 | 0 | -0.52 | 0 | -0.25 | 0 | -4.77 | 0 | 0.01 | -87.5 | 0 | 0 | 0.04 | -93.17 | 1.85 | 103.3 | 1.6 | 102.53 | 0.14 | 0.0 | 0.02 | 0.0 | -222.16 | 0 |
| 2021 (8) | 2.47 | 171.43 | 0.06 | 0 | -0.79 | 0 | 0 | 0 | 2.53 | 1481.25 | 0.08 | 700.0 | 0 | 0 | 0.53 | 675.26 | 0.91 | -57.28 | 0.79 | -52.41 | 0.14 | 0.0 | 0.02 | -33.33 | 260.00 | 422.86 |
| 2020 (7) | 0.91 | -78.79 | -0.75 | 0 | -0.38 | 0 | 0 | 0 | 0.16 | -95.78 | 0.01 | -75.0 | 0 | 0 | 0.07 | -70.04 | 2.13 | 42.0 | 1.66 | 48.21 | 0.14 | 0.0 | 0.03 | 0.0 | 49.73 | -85.05 |
| 2019 (6) | 4.29 | 0 | -0.5 | 0 | 0.3 | -88.81 | 0 | 0 | 3.79 | 0 | 0.04 | 33.33 | 0 | 0 | 0.23 | -6.33 | 1.5 | 38.89 | 1.12 | 28.74 | 0.14 | 250.0 | 0.03 | 50.0 | 332.56 | 0 |
| 2018 (5) | -1.33 | 0 | -0.76 | 0 | 2.68 | 300.0 | 0.02 | 0 | -2.09 | 0 | 0.03 | -70.0 | -0.02 | 0 | 0.24 | -87.93 | 1.08 | 980.0 | 0.87 | 2800.0 | 0.04 | 100.0 | 0.02 | 100.0 | -143.01 | 0 |
| 2017 (4) | -0.8 | 0 | -0.29 | 0 | 0.67 | 1.52 | 0 | 0 | -1.09 | 0 | 0.1 | 0 | -0.03 | 0 | 2.00 | 0 | 0.1 | -65.52 | 0.03 | -81.25 | 0.02 | 0.0 | 0.01 | 0.0 | -1333.33 | 0 |
| 2016 (3) | 0.58 | 0 | -0.09 | 0 | 0.66 | 0 | -0.02 | 0 | 0.49 | 0 | 0 | 0 | 0.01 | 0 | -0.00 | 0 | 0.29 | 0 | 0.16 | 0 | 0.02 | 0 | 0.01 | 0 | 305.26 | 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) | -0.39 | -122.29 | 70.23 | -1.67 | -187.89 | -827.78 | -0.2 | 83.33 | -116.39 | 0.09 | 1000.0 | -40.0 | -2.06 | -156.44 | -38.26 | 0 | 0 | -100.0 | -2.0 | 0 | -669.23 | -0.00 | 0 | -100.0 | -0.01 | 90.91 | 50.0 | -0.02 | 77.78 | 33.33 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -780.00 | 0 | 76.18 |
| 24Q2 (19) | 1.75 | 497.73 | 318.75 | 1.9 | 531.82 | 1050.0 | -1.2 | -193.75 | -5900.0 | -0.01 | -150.0 | -125.0 | 3.65 | 514.77 | 465.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | 71.05 | -178.57 | -0.09 | 71.88 | -212.5 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 24Q1 (18) | -0.44 | -131.21 | -300.0 | -0.44 | 82.47 | 0 | 1.28 | -5.19 | 328.57 | 0.02 | 112.5 | -84.62 | -0.88 | 20.0 | -700.0 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | -0.38 | -2000.0 | -575.0 | -0.32 | 0 | -633.33 | 0.06 | 0.0 | 50.0 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q4 (17) | 1.41 | 207.63 | 46.88 | -2.51 | -1294.44 | -325.42 | 1.35 | 10.66 | 370.0 | -0.16 | -206.67 | 38.46 | -1.1 | 26.17 | -397.3 | 0 | -100.0 | 0 | 0.01 | 103.85 | 0 | -0.00 | -100.0 | 0 | 0.02 | 200.0 | -98.06 | 0 | 100.0 | -100.0 | 0.06 | 0.0 | 100.0 | 0.01 | 0.0 | 0.0 | 2014.29 | 161.5 | 1788.39 |
| 23Q3 (16) | -1.31 | -63.75 | 41.78 | -0.18 | 10.0 | -400.0 | 1.22 | 6200.0 | 777.78 | 0.15 | 275.0 | 0 | -1.49 | -49.0 | 31.96 | 0.02 | 0 | 0 | -0.26 | 0 | 0 | 0.52 | 0 | 0 | -0.02 | -114.29 | -103.7 | -0.03 | -137.5 | -106.98 | 0.06 | 20.0 | 50.0 | 0.01 | 0.0 | 0.0 | -3275.00 | -473.12 | -598.67 |
| 23Q2 (15) | -0.8 | -627.27 | 67.08 | -0.2 | 0 | -122.22 | -0.02 | 96.43 | 66.67 | 0.04 | -69.23 | 0 | -1.0 | -809.09 | 60.32 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | 0.14 | 75.0 | 250.0 | 0.08 | 33.33 | -27.27 | 0.05 | 25.0 | 25.0 | 0.01 | 0 | 0 | -571.43 | -419.48 | 64.73 |
| 23Q1 (14) | -0.11 | -111.46 | 38.89 | 0 | 100.0 | 100.0 | -0.56 | -12.0 | -354.55 | 0.13 | 150.0 | 1200.0 | -0.11 | -129.73 | 73.17 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.08 | -92.23 | -66.67 | 0.06 | -93.02 | -70.0 | 0.04 | 33.33 | 0.0 | 0 | -100.0 | 0 | -110.00 | -203.13 | -46.67 |
| 22Q4 (13) | 0.96 | 142.67 | 0 | -0.59 | -1083.33 | 0 | -0.5 | -177.78 | 0 | -0.26 | 0 | 0 | 0.37 | 116.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.03 | 90.74 | 0 | 0.86 | 100.0 | 0 | 0.03 | -25.0 | 0 | 0.01 | 0.0 | 0 | 106.67 | 122.76 | 0 |
| 22Q3 (12) | -2.25 | 7.41 | 0 | 0.06 | 166.67 | 0 | -0.18 | -200.0 | 0 | 0 | 0 | 0 | -2.19 | 13.1 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | -0.00 | -100.0 | 0 | 0.54 | 1250.0 | 0 | 0.43 | 290.91 | 0 | 0.04 | 0.0 | 0 | 0.01 | 0 | 0 | -468.75 | 71.06 | 0 |
| 22Q2 (11) | -2.43 | -1250.0 | 0 | -0.09 | 60.87 | 0 | -0.06 | -127.27 | 0 | 0 | -100.0 | 0 | -2.52 | -514.63 | 0 | 0.01 | 0 | 0 | 0.01 | 200.0 | 0 | 0.20 | 0 | 0 | 0.04 | -83.33 | 0 | 0.11 | -45.0 | 0 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | -1620.00 | -2060.0 | 0 |
| 22Q1 (10) | -0.18 | 0 | 0 | -0.23 | 0 | 0 | 0.22 | 0 | 0 | 0.01 | 0 | 0 | -0.41 | 0 | 0 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | 0.24 | 0 | 0 | 0.2 | 0 | 0 | 0.04 | 0 | 0 | 0 | 0 | 0 | -75.00 | 0 | 0 |
