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) | 2.39 | 91.2 | -1.69 | 0 | 2.05 | 26.54 | -0.14 | 0 | 0.7 | 0 | 0.59 | -81.73 | 0 | 0 | 10.81 | -67.15 | -0.03 | 0 | 0.3 | -89.01 | 0.72 | 28.57 | 0.09 | 50.0 | 215.32 | 477.05 |
| 2022 (9) | 1.25 | 171.74 | -2.47 | 0 | 1.62 | -43.16 | -0.58 | 0 | -1.22 | 0 | 3.23 | 1368.18 | 0 | 0 | 32.89 | 559.34 | 2.9 | 1971.43 | 2.73 | 1086.96 | 0.56 | 3.7 | 0.06 | 500.0 | 37.31 | -36.73 |
| 2021 (8) | 0.46 | -36.11 | -0.01 | 0 | 2.85 | 0 | 0.01 | -87.5 | 0.45 | 15.38 | 0.22 | -21.43 | 0 | 0 | 4.99 | -24.28 | 0.14 | 0 | 0.23 | 1050.0 | 0.54 | -5.26 | 0.01 | -50.0 | 58.97 | -50.04 |
| 2020 (7) | 0.72 | -29.41 | -0.33 | 0 | -0.27 | 0 | 0.08 | 300.0 | 0.39 | 0 | 0.28 | -77.42 | 0 | 0 | 6.59 | -72.27 | -0.12 | 0 | 0.02 | -60.0 | 0.57 | -3.39 | 0.02 | 0.0 | 118.03 | -23.63 |
| 2019 (6) | 1.02 | 47.83 | -1.86 | 0 | 0.83 | 388.24 | 0.02 | 0.0 | -0.84 | 0 | 1.24 | 726.67 | 0 | 0 | 23.75 | 660.15 | 0.1 | 0 | 0.05 | -44.44 | 0.59 | 9.26 | 0.02 | 100.0 | 154.55 | 43.35 |
| 2018 (5) | 0.69 | -48.51 | -0.35 | 0 | 0.17 | 0 | 0.02 | -50.0 | 0.34 | -61.8 | 0.15 | -54.55 | 0 | 0 | 3.12 | -50.95 | -0.08 | 0 | 0.09 | 0 | 0.54 | -18.18 | 0.01 | -50.0 | 107.81 | -50.12 |
| 2017 (4) | 1.34 | 34.0 | -0.45 | 0 | -0.5 | 0 | 0.04 | 0 | 0.89 | -7.29 | 0.33 | 1550.0 | 0 | 0 | 6.37 | 1820.75 | -0.02 | 0 | -0.06 | 0 | 0.66 | 0.0 | 0.02 | 0.0 | 216.13 | 152.87 |
| 2016 (3) | 1.0 | 0 | -0.04 | 0 | -0.33 | 0 | -0.05 | 0 | 0.96 | 0 | 0.02 | 0 | 0 | 0 | 0.33 | 0 | 0.55 | 0 | 0.49 | 0 | 0.66 | 0 | 0.02 | 0 | 85.47 | 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) | 0.37 | -13.95 | -66.36 | -0.34 | -168.0 | -100.0 | -0.98 | -180.0 | 18.33 | 0.13 | 750.0 | 168.42 | 0.03 | -96.77 | -96.77 | 0.13 | 18.18 | -18.75 | 0 | 0 | 0 | 6.91 | 13.15 | -47.71 | 0.07 | -12.5 | 138.89 | -0.04 | -144.44 | -200.0 | 0.18 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 231.25 | 55.96 | -49.55 |
| 24Q2 (19) | 0.43 | 238.71 | -23.21 | 0.5 | 100.0 | 327.27 | -0.35 | -450.0 | -3600.0 | -0.02 | 81.82 | 83.33 | 0.93 | 1650.0 | 173.53 | 0.11 | 22.22 | -60.71 | 0 | 0 | 0 | 6.11 | -2.9 | -75.56 | 0.08 | 153.33 | 188.89 | 0.09 | 350.0 | -57.14 | 0.18 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 148.28 | 205.23 | 8.56 |
| 24Q1 (18) | -0.31 | 63.1 | -120.0 | 0.25 | 122.12 | 247.06 | 0.1 | -96.83 | 11.11 | -0.11 | -191.67 | -320.0 | -0.06 | 96.95 | -104.35 | 0.09 | 350.0 | -35.71 | 0 | 0 | 0 | 6.29 | 359.44 | -24.93 | -0.15 | 0 | -162.5 | 0.02 | 128.57 | -84.62 | 0.18 | -5.26 | 5.88 | 0.02 | 0.0 | -33.33 | -140.91 | 76.52 | -130.0 |
| 23Q4 (17) | -0.84 | -176.36 | -167.2 | -1.13 | -564.71 | 0 | 3.15 | 362.5 | 5150.0 | 0.12 | 163.16 | -57.14 | -1.97 | -311.83 | -257.6 | 0.02 | -87.5 | -93.33 | 0 | 0 | 0 | 1.37 | -89.64 | -85.53 | 0 | 100.0 | -100.0 | -0.07 | -275.0 | -109.09 | 0.19 | 5.56 | 18.75 | 0.02 | 0.0 | -33.33 | -600.00 | -230.91 | -560.8 |
| 23Q3 (16) | 1.1 | 96.43 | 382.05 | -0.17 | 22.73 | 29.17 | -1.2 | -12100.0 | -221.21 | -0.19 | -58.33 | 59.57 | 0.93 | 173.53 | 247.62 | 0.16 | -42.86 | -11.11 | 0 | 0 | 0 | 13.22 | -47.11 | 162.99 | -0.18 | -100.0 | -114.4 | 0.04 | -80.95 | -96.97 | 0.18 | 0.0 | 12.5 | 0.02 | 0.0 | 0.0 | 458.33 | 235.57 | 1862.82 |
| 23Q2 (15) | 0.56 | -63.87 | 530.77 | -0.22 | -29.41 | 77.78 | 0.01 | -88.89 | -97.5 | -0.12 | -340.0 | 62.5 | 0.34 | -75.36 | 130.36 | 0.28 | 100.0 | -71.43 | 0 | 0 | 0 | 25.00 | 198.21 | -51.28 | -0.09 | -137.5 | -119.57 | 0.21 | 61.54 | -58.82 | 0.18 | 5.88 | 50.0 | 0.02 | -33.33 | 100.0 | 136.59 | -70.92 | 772.42 |
| 23Q1 (14) | 1.55 | 24.0 | 198.08 | -0.17 | 0 | 86.29 | 0.09 | 50.0 | -47.06 | 0.05 | -82.14 | 162.5 | 1.38 | 10.4 | 291.67 | 0.14 | -53.33 | -92.13 | 0 | 0 | 0 | 8.38 | -11.42 | -94.58 | 0.24 | -79.49 | 1100.0 | 0.13 | -83.12 | 8.33 | 0.17 | 6.25 | 41.67 | 0.03 | 0.0 | 0 | 469.70 | 260.73 | 116.78 |
| 22Q4 (13) | 1.25 | 420.51 | 197.62 | 0 | 100.0 | -100.0 | 0.06 | -93.94 | -97.83 | 0.28 | 159.57 | 800.0 | 1.25 | 298.41 | 160.42 | 0.3 | 66.67 | 130.77 | 0 | 0 | 0 | 9.46 | 88.22 | 79.08 | 1.17 | -6.4 | 234.29 | 0.77 | -41.67 | 79.07 | 0.16 | 0.0 | -40.74 | 0.03 | 50.0 | 200.0 | 130.21 | 600.8 | 120.11 |
| 22Q3 (12) | -0.39 | -200.0 | 0 | -0.24 | 75.76 | 0 | 0.99 | 147.5 | 0 | -0.47 | -46.88 | 0 | -0.63 | 43.75 | 0 | 0.18 | -81.63 | 0 | 0 | 0 | 0 | 5.03 | -90.2 | 0 | 1.25 | 171.74 | 0 | 1.32 | 158.82 | 0 | 0.16 | 33.33 | 0 | 0.02 | 100.0 | 0 | -26.00 | -28.0 | 0 |
| 22Q2 (11) | -0.13 | -125.0 | 0 | -0.99 | 20.16 | 0 | 0.4 | 135.29 | 0 | -0.32 | -300.0 | 0 | -1.12 | -55.56 | 0 | 0.98 | -44.94 | 0 | 0 | 0 | 0 | 51.31 | -66.85 | 0 | 0.46 | 2200.0 | 0 | 0.51 | 325.0 | 0 | 0.12 | 0.0 | 0 | 0.01 | 0 | 0 | -20.31 | -109.38 | 0 |
| 22Q1 (10) | 0.52 | 23.81 | 0 | -1.24 | -2166.67 | 0 | 0.17 | -93.84 | 0 | -0.08 | -100.0 | 0 | -0.72 | -250.0 | 0 | 1.78 | 1269.23 | 0 | 0 | 0 | 0 | 154.78 | 2828.96 | 0 | 0.02 | -94.29 | 0 | 0.12 | -72.09 | 0 | 0.12 | -55.56 | 0 | 0 | -100.0 | 0 | 216.67 | 266.27 | 0 |
| 21Q4 (9) | 0.42 | 0 | 0 | 0.06 | 0 | 0 | 2.76 | 0 | 0 | -0.04 | 0 | 0 | 0.48 | 0 | 0 | 0.13 | 0 | 0 | 0 | 0 | 0 | 5.28 | 0 | 0 | 0.35 | 0 | 0 | 0.43 | 0 | 0 | 0.27 | 0 | 0 | 0.01 | 0 | 0 | 59.15 | 0 | 0 |
