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) | 25.42 | 297.19 | -1.62 | 0 | -1.29 | 0 | 0.02 | -75.0 | 23.8 | 1186.49 | 2.76 | -25.81 | 0 | 0 | 5.53 | -42.99 | 8.05 | 68.76 | 5.75 | 100.35 | 1.75 | 25.0 | 0.02 | -33.33 | 338.03 | 127.12 |
| 2022 (9) | 6.4 | -15.79 | -4.55 | 0 | 3.56 | 0 | 0.08 | 0 | 1.85 | 0 | 3.72 | -17.7 | 0 | 0 | 9.71 | -51.81 | 4.77 | 46.32 | 2.87 | 34.11 | 1.4 | 50.54 | 0.03 | 50.0 | 148.84 | -39.49 |
| 2021 (8) | 7.6 | 0 | -7.96 | 0 | -0.29 | 0 | -0.14 | 0 | -0.36 | 0 | 4.52 | -34.49 | 0 | 0 | 20.14 | -43.51 | 3.26 | 67.18 | 2.14 | 49.65 | 0.93 | 93.75 | 0.02 | 0.0 | 245.95 | 0 |
| 2020 (7) | -1.9 | 0 | -6.3 | 0 | 9.19 | 84.91 | 0 | 0 | -8.2 | 0 | 6.9 | 49.67 | 0 | 0 | 35.66 | -15.46 | 1.95 | 27.45 | 1.43 | 32.41 | 0.48 | 20.0 | 0.02 | 100.0 | -98.45 | 0 |
| 2019 (6) | 2.39 | 0 | -4.92 | 0 | 4.97 | 247.55 | -0.04 | 0 | -2.53 | 0 | 4.61 | 1820.83 | 0 | 0 | 42.18 | 1613.46 | 1.53 | 35.4 | 1.08 | 21.35 | 0.4 | 73.91 | 0.01 | 0.0 | 160.40 | 0 |
| 2018 (5) | -0.1 | 0 | -2.44 | 0 | 1.43 | 0 | 0.03 | 0 | -2.54 | 0 | 0.24 | 500.0 | 0 | 0 | 2.46 | 377.54 | 1.13 | 8.65 | 0.89 | 25.35 | 0.23 | 4.55 | 0.01 | 0.0 | -8.85 | 0 |
| 2017 (4) | 1.4 | 75.0 | -0.2 | 0 | -0.52 | 0 | -0.01 | 0 | 1.2 | -9.77 | 0.04 | -50.0 | 0 | 0 | 0.52 | -40.91 | 1.04 | 285.19 | 0.71 | 610.0 | 0.22 | 0.0 | 0.01 | 0.0 | 148.94 | -38.56 |
| 2016 (3) | 0.8 | 0 | 0.53 | 0 | -1.12 | 0 | 0 | 0 | 1.33 | 0 | 0.08 | 0 | 0 | 0 | 0.87 | 0 | 0.27 | 0 | 0.1 | 0 | 0.22 | 0 | 0.01 | 0 | 242.42 | 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) | 4.94 | 394.0 | 212.53 | 3.96 | 424.59 | 84.19 | -1.69 | -118.06 | -1790.0 | 0 | -100.0 | -100.0 | 8.9 | 4145.45 | 497.32 | 2.62 | 44.75 | 539.02 | 0 | 0 | 0 | 26.31 | 85.01 | 696.21 | 1.03 | -70.32 | -24.26 | 0.93 | -57.14 | -5.1 | 0.49 | 2.08 | 8.89 | 0.01 | 0.0 | 0.0 | 345.45 | 818.91 | 213.32 |
| 24Q2 (19) | 1.0 | 116.64 | 129.41 | -1.22 | 88.28 | -25.77 | 9.36 | 1700.0 | 1036.0 | 0.02 | 0 | 300.0 | -0.22 | 98.66 | 94.97 | 1.81 | 302.22 | 141.33 | 0 | 0 | 0 | 14.22 | 259.88 | 85.41 | 3.47 | 4.52 | 209.82 | 2.17 | -14.9 | 161.45 | 0.48 | 4.35 | 11.63 | 0.01 | 0.0 | 0.0 | 37.59 | 118.89 | 114.04 |
| 24Q1 (18) | -6.01 | -122.61 | -190.65 | -10.41 | -1141.0 | -173.23 | 0.52 | 267.74 | 842.86 | 0 | -100.0 | -100.0 | -16.42 | -159.54 | -682.27 | 0.45 | -49.44 | -36.62 | 0 | 0 | 0 | 3.95 | -44.6 | -15.42 | 3.32 | -4.87 | 60.39 | 2.55 | 6.25 | 64.52 | 0.46 | 2.22 | 9.52 | 0.01 | 0.0 | 0.0 | -199.01 | -121.41 | -159.43 |
| 23Q4 (17) | 26.58 | 705.47 | 127.57 | 1.0 | -53.49 | 143.48 | -0.31 | -410.0 | 90.75 | 0.01 | 0.0 | 0.0 | 27.58 | 1331.25 | 194.03 | 0.89 | 117.07 | -11.88 | 0 | 0 | 0 | 7.13 | 115.86 | -20.5 | 3.49 | 156.62 | 115.43 | 2.4 | 144.9 | 90.48 | 0.45 | 0.0 | 15.38 | 0.01 | 0.0 | 0.0 | 929.37 | 404.85 | 32.09 |
| 23Q3 (16) | -4.39 | -29.12 | 45.06 | 2.15 | 321.65 | 110.78 | 0.1 | 110.0 | -96.49 | 0.01 | 200.0 | -80.0 | -2.24 | 48.74 | 67.86 | 0.41 | -45.33 | -63.06 | 0 | 0 | 0 | 3.30 | -56.92 | -72.53 | 1.36 | 21.43 | 29.52 | 0.98 | 18.07 | 172.22 | 0.45 | 4.65 | 21.62 | 0.01 | 0.0 | 0.0 | -304.86 | -13.87 | 71.77 |
| 23Q2 (15) | -3.4 | -151.28 | -228.79 | -0.97 | 74.54 | 57.64 | -1.0 | -1328.57 | -136.76 | -0.01 | -200.0 | -200.0 | -4.37 | -254.96 | -1348.57 | 0.75 | 5.63 | -18.48 | 0 | 0 | 0 | 7.67 | 64.18 | -18.64 | 1.12 | -45.89 | 0.9 | 0.83 | -46.45 | 56.6 | 0.43 | 2.38 | 30.3 | 0.01 | 0.0 | 0.0 | -267.72 | -179.95 | -188.22 |
| 23Q1 (14) | 6.63 | -43.24 | 9371.43 | -3.81 | -65.65 | -288.78 | -0.07 | 97.91 | -105.22 | 0.01 | 0.0 | 0 | 2.82 | -69.94 | 409.89 | 0.71 | -29.7 | 4.41 | 0 | 0 | 0 | 4.67 | -47.92 | -44.63 | 2.07 | 27.78 | 109.09 | 1.55 | 23.02 | 115.28 | 0.42 | 7.69 | 35.48 | 0.01 | 0.0 | 0.0 | 334.85 | -52.41 | 4874.89 |
| 22Q4 (13) | 11.68 | 246.18 | 266.14 | -2.3 | -325.49 | -213.86 | -3.35 | -217.54 | 3.46 | 0.01 | -80.0 | -50.0 | 9.38 | 234.58 | 80.04 | 1.01 | -9.01 | -21.71 | 0 | 0 | 0 | 8.97 | -25.41 | -69.34 | 1.62 | 54.29 | 548.0 | 1.26 | 250.0 | 3250.0 | 0.39 | 5.41 | 44.44 | 0.01 | 0.0 | 0.0 | 703.61 | 165.17 | -47.06 |
| 22Q3 (12) | -7.99 | -402.65 | -229.29 | 1.02 | 144.54 | 112.98 | 2.85 | 4.78 | 51.6 | 0.05 | 400.0 | 400.0 | -6.97 | -2091.43 | -314.88 | 1.11 | 20.65 | 3.74 | 0 | 0 | 0 | 12.03 | 27.58 | -29.75 | 1.05 | -5.41 | -23.36 | 0.36 | -32.08 | -62.89 | 0.37 | 12.12 | 54.17 | 0.01 | 0.0 | 0 | -1079.73 | -455.82 | -311.4 |
| 22Q2 (11) | 2.64 | 3671.43 | 249.15 | -2.29 | -133.67 | -8.53 | 2.72 | 102.99 | 107.63 | 0.01 | 0 | 105.88 | 0.35 | 138.46 | 109.02 | 0.92 | 35.29 | -57.41 | 0 | 0 | 0 | 9.43 | 11.73 | -48.59 | 1.11 | 12.12 | -32.32 | 0.53 | -26.39 | -56.56 | 0.33 | 6.45 | -21.43 | 0.01 | 0.0 | 0.0 | 303.45 | 4408.37 | 382.88 |
| 22Q1 (10) | 0.07 | -97.81 | 0 | -0.98 | -148.51 | 0 | 1.34 | 138.62 | 0 | 0 | -100.0 | 0 | -0.91 | -117.47 | 0 | 0.68 | -47.29 | 0 | 0 | 0 | 0 | 8.44 | -71.16 | 0 | 0.99 | 296.0 | 0 | 0.72 | 1900.0 | 0 | 0.31 | 14.81 | 0 | 0.01 | 0.0 | 0 | 6.73 | -99.49 | 0 |
| 21Q4 (9) | 3.19 | -48.38 | 95.71 | 2.02 | 125.7 | 170.63 | -3.47 | -284.57 | -243.98 | 0.02 | 100.0 | 100.0 | 5.21 | 410.12 | 523.58 | 1.29 | 20.56 | -53.26 | 0 | 0 | 0 | 29.25 | 70.86 | -6.52 | 0.25 | -81.75 | -72.83 | -0.04 | -104.12 | -105.97 | 0.27 | 12.5 | 3.85 | 0.01 | 0 | 0.0 | 1329.17 | 160.24 | 666.51 |
| 21Q3 (8) | 6.18 | 449.15 | 0 | -7.86 | -272.51 | 0 | 1.88 | 43.51 | 0 | 0.01 | 105.88 | 0 | -1.68 | 56.7 | 0 | 1.07 | -50.46 | 0 | 0 | 0 | 0 | 17.12 | -6.63 | 0 | 1.37 | -16.46 | 0 | 0.97 | -20.49 | 0 | 0.24 | -42.86 | 0 | 0 | -100.0 | 0 | 510.74 | 576.12 | 0 |
| 21Q2 (7) | -1.77 | 0 | 49.72 | -2.11 | 0 | 38.84 | 1.31 | 0 | -80.68 | -0.17 | 0 | -1600.0 | -3.88 | 0 | 44.33 | 2.16 | 0 | -47.7 | 0 | 0 | 0 | 18.34 | 0 | -53.25 | 1.64 | 0 | 59.22 | 1.22 | 0 | 60.53 | 0.42 | 0 | 82.61 | 0.01 | 0 | 0.0 | -107.27 | 0 | 69.52 |
