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 | 0 | -0.33 | 0 | -0.64 | 0 | 0.05 | 0 | -0.35 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.35 | 0 | -0.3 | 0 | 0.05 | 0.0 | 0.02 | -75.0 | 0.00 | 0 |
| 2022 (9) | 0.23 | 76.92 | 0.14 | 0 | 0.93 | 0 | -0.15 | 0 | 0.37 | 362.5 | 0.01 | 0 | 0 | 0 | 0.32 | 0 | 0.16 | -61.9 | 0.33 | 0.0 | 0.05 | 0.0 | 0.08 | 0.0 | 50.00 | 76.92 |
| 2021 (8) | 0.13 | -7.14 | -0.05 | 0 | -0.09 | 0 | -0.08 | 0 | 0.08 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.42 | 121.05 | 0.33 | 230.0 | 0.05 | 0.0 | 0.08 | 0.0 | 28.26 | -53.57 |
| 2020 (7) | 0.14 | -30.0 | -0.2 | 0 | 0.19 | 0 | 0.1 | 0 | -0.06 | 0 | 0.01 | 0 | 0 | 0 | 0.43 | 0 | 0.19 | 216.67 | 0.1 | 900.0 | 0.05 | 0.0 | 0.08 | 0.0 | 60.87 | -57.39 |
| 2019 (6) | 0.2 | -28.57 | 0.19 | 11.76 | -0.27 | 0 | -0.03 | 0 | 0.39 | -13.33 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.06 | 0 | 0.01 | -92.86 | 0.05 | 400.0 | 0.08 | -20.0 | 142.86 | 27.55 |
| 2018 (5) | 0.28 | -30.0 | 0.17 | 0 | -0.54 | 0 | -0.15 | 0 | 0.45 | 0 | 0.01 | 0 | 0 | 0 | 0.49 | 0 | -0.01 | 0 | 0.14 | -41.67 | 0.01 | 0.0 | 0.1 | -9.09 | 112.00 | 0.8 |
| 2017 (4) | 0.4 | -14.89 | -0.6 | 0 | 0.69 | 109.09 | 0.11 | 0 | -0.2 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.44 | 41.94 | 0.24 | -20.0 | 0.01 | 0.0 | 0.11 | 22.22 | 111.11 | -5.44 |
| 2016 (3) | 0.47 | 67.86 | -0.42 | 0 | 0.33 | -45.9 | -0.05 | 0 | 0.05 | -61.54 | 0.01 | 0.0 | 0 | 0 | 0.41 | -7.05 | 0.31 | 0.0 | 0.3 | -14.29 | 0.01 | 0.0 | 0.09 | 50.0 | 117.50 | 76.25 |
| 2015 (2) | 0.28 | 0 | -0.15 | 0 | 0.61 | 0 | -0.04 | 0 | 0.13 | 0 | 0.01 | 0 | 0 | 0 | 0.45 | 0 | 0.31 | 0 | 0.35 | 0 | 0.01 | 0 | 0.06 | 0 | 66.67 | 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) | 0.09 | 50.0 | 160.0 | -0.11 | -1000.0 | 47.62 | -0.13 | -1200.0 | 51.85 | 0.09 | 400.0 | 280.0 | -0.02 | -140.0 | 94.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -350.0 | 0.0 | -0.07 | -216.67 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 24Q2 (19) | 0.06 | 146.15 | -70.0 | -0.01 | -101.61 | 0 | -0.01 | 0.0 | 97.06 | -0.03 | 70.0 | 0 | 0.05 | -89.8 | -75.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 112.5 | 125.0 | 0.06 | 185.71 | 400.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | 85.71 | 0 | 0 |
| 24Q1 (18) | -0.13 | 0 | -85.71 | 0.62 | 267.57 | 148.0 | -0.01 | 0.0 | 0.0 | -0.1 | -171.43 | 0 | 0.49 | 232.43 | 172.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.16 | -128.57 | -6.67 | -0.07 | 41.67 | 53.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0 | 100.0 | 100.0 | -0.37 | -76.19 | -3600.0 | -0.01 | 96.3 | -100.69 | 0.14 | 380.0 | 250.0 | -0.37 | -2.78 | -1750.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | -40.0 | 41.67 | -0.12 | 0 | 29.41 | 0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 100.0 | 0 |
| 23Q3 (16) | -0.15 | -175.0 | -135.71 | -0.21 | 0 | 0 | -0.27 | 20.59 | 37.21 | -0.05 | 0 | 0 | -0.36 | -280.0 | -185.71 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.05 | 37.5 | -200.0 | 0 | 100.0 | -100.0 | 0.01 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | -1500.00 | 0 | -814.29 |
| 23Q2 (15) | 0.2 | 385.71 | -4.76 | 0 | -100.0 | -100.0 | -0.34 | -3300.0 | -209.09 | 0 | 0 | 100.0 | 0.2 | 11.11 | -44.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 46.67 | -140.0 | -0.02 | 86.67 | -108.33 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | -0.07 | -600.0 | 82.05 | 0.25 | 2600.0 | 0 | -0.01 | -100.69 | -133.33 | 0 | -100.0 | 100.0 | 0.18 | 1000.0 | 146.15 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | -25.0 | -475.0 | -0.15 | 11.76 | -250.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -0.01 | -102.38 | -105.88 | -0.01 | 0 | 0 | 1.44 | 434.88 | 7100.0 | 0.04 | 0 | 200.0 | -0.02 | -104.76 | -111.76 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.12 | -340.0 | -1100.0 | -0.17 | -206.25 | -1600.0 | 0.01 | 0.0 | 0.0 | 0.01 | -66.67 | -50.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.42 | 100.0 | 625.0 | 0 | -100.0 | -100.0 | -0.43 | -290.91 | -207.14 | 0 | 100.0 | -100.0 | 0.42 | 16.67 | 100.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.16 | 0 | 0 | 0.05 | -75.0 | -58.33 | 0.16 | -33.33 | 60.0 | 0.01 | 0.0 | 0.0 | 0.03 | 50.0 | 50.0 | 210.00 | 170.0 | 441.25 |
| 22Q2 (11) | 0.21 | 153.85 | 450.0 | 0.15 | 0 | 144.12 | -0.11 | -466.67 | -375.0 | -0.05 | 61.54 | -600.0 | 0.36 | 192.31 | 190.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.2 | 400.0 | -4.76 | 0.24 | 140.0 | 60.0 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 77.78 | 125.93 | 333.33 |
| 22Q1 (10) | -0.39 | -329.41 | -490.0 | 0 | 0 | 0 | 0.03 | 50.0 | 400.0 | -0.13 | -225.0 | -8.33 | -0.39 | -329.41 | -490.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.04 | 500.0 | -60.0 | 0.1 | 1100.0 | 11.11 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -300.00 | -135.29 | -460.0 |
| 21Q4 (9) | 0.17 | 312.5 | 0 | 0 | -100.0 | 0 | 0.02 | 114.29 | 0 | -0.04 | -157.14 | 0 | 0.17 | -19.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | -108.33 | 0 | -0.01 | -110.0 | 0 | 0.01 | 0.0 | 0 | 0.02 | 0.0 | 0 | 850.00 | 1481.25 | 0 |
| 21Q3 (8) | -0.08 | -33.33 | 0 | 0.29 | 185.29 | 0 | -0.14 | -450.0 | 0 | 0.07 | 600.0 | 0 | 0.21 | 152.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.12 | -42.86 | 0 | 0.1 | -33.33 | 0 | 0.01 | 0.0 | 0 | 0.02 | 0.0 | 0 | -61.54 | -84.62 | 0 |
| 21Q2 (7) | -0.06 | -160.0 | 0 | -0.34 | 0 | 0 | 0.04 | 500.0 | 0 | 0.01 | 108.33 | 0 | -0.4 | -500.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.21 | 110.0 | 0 | 0.15 | 66.67 | 0 | 0.01 | 0.0 | 0 | 0.02 | 0.0 | 0 | -33.33 | -140.0 | 0 |
| 21Q1 (6) | 0.1 | 0 | 0 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.12 | 0 | 0 | 0.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | 0 | 0 | 0.09 | 0 | 0 | 0.01 | 0 | 0 | 0.02 | 0 | 0 | 83.33 | 0 | 0 |
