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) | 1.71 | -14.5 | -0.08 | 0 | -0.54 | 0 | 0.1 | 900.0 | 1.63 | 0 | 0.47 | -81.05 | 0 | 0 | 2.70 | -79.09 | 1.48 | -36.21 | 1.01 | -47.67 | 0.63 | -5.97 | 0.01 | 0.0 | 103.64 | 35.25 |
| 2022 (9) | 2.0 | 0 | -2.33 | 0 | 1.4 | -0.71 | 0.01 | 0 | -0.33 | 0 | 2.48 | 588.89 | 0 | 0 | 12.90 | 578.5 | 2.32 | -4.92 | 1.93 | 2.12 | 0.67 | 8.06 | 0.01 | 0.0 | 76.63 | 0 |
| 2021 (8) | -0.12 | 0 | -0.41 | 0 | 1.41 | 0 | -0.11 | 0 | -0.53 | 0 | 0.36 | -14.29 | 0 | 0 | 1.90 | -33.75 | 2.44 | 98.37 | 1.89 | 105.43 | 0.62 | 12.73 | 0.01 | 0.0 | -4.76 | 0 |
| 2020 (7) | 0.74 | -57.71 | -0.56 | 0 | -0.37 | 0 | 0.02 | 0 | 0.18 | -88.16 | 0.42 | 68.0 | 0 | 0 | 2.87 | 48.72 | 1.23 | 24.24 | 0.92 | 21.05 | 0.55 | 10.0 | 0.01 | 0.0 | 50.00 | -63.71 |
| 2019 (6) | 1.75 | 0 | -0.23 | 0 | -0.42 | 0 | -0.04 | 0 | 1.52 | 0 | 0.25 | 257.14 | 0 | 0 | 1.93 | 267.06 | 0.99 | -7.48 | 0.76 | 2.7 | 0.5 | 138.1 | 0.01 | 0.0 | 137.80 | 0 |
| 2018 (5) | -0.22 | 0 | -0.22 | 0 | 0.39 | 5.41 | 0.01 | 0 | -0.44 | 0 | 0.07 | -86.27 | 0.01 | -85.71 | 0.53 | -88.23 | 1.07 | 64.62 | 0.74 | 57.45 | 0.21 | 16.67 | 0.01 | 0 | -22.92 | 0 |
| 2017 (4) | 0.14 | 0 | -0.38 | 0 | 0.37 | -2.63 | -0.01 | 0 | -0.24 | 0 | 0.51 | 1600.0 | 0.07 | 0 | 4.47 | 1583.63 | 0.65 | 22.64 | 0.47 | 30.56 | 0.18 | 28.57 | 0 | 0 | 21.54 | 0 |
| 2016 (3) | -0.14 | 0 | -0.25 | 0 | 0.38 | 0 | 0.01 | 0 | -0.39 | 0 | 0.03 | 0 | -0.18 | 0 | 0.27 | 0 | 0.53 | 0 | 0.36 | 0 | 0.14 | 0 | 0 | 0 | -28.00 | 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) | -0.03 | -109.38 | -109.38 | -0.69 | -762.5 | -122.58 | -1.09 | -519.23 | -17.2 | -0.03 | -175.0 | 25.0 | -0.72 | -400.0 | -7300.0 | 0.68 | 580.0 | 112.5 | 0 | 0 | 0 | 13.55 | 603.03 | 84.99 | 0.72 | -2.7 | 166.67 | 0.56 | -9.68 | 100.0 | 0.14 | -6.67 | -12.5 | 0 | 0 | 0 | -4.29 | -110.31 | -105.89 |
| 24Q2 (19) | 0.32 | -5.88 | 10.34 | -0.08 | 85.71 | 20.0 | 0.26 | -87.68 | 420.0 | 0.04 | 200.0 | -69.23 | 0.24 | 209.09 | 26.32 | 0.1 | -82.14 | 66.67 | 0 | 0 | 0 | 1.93 | -83.0 | 35.84 | 0.74 | 111.43 | 117.65 | 0.62 | 55.0 | 195.24 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | 41.56 | -32.77 | -46.98 |
| 24Q1 (18) | 0.34 | -60.47 | 41.67 | -0.56 | -700.0 | -240.0 | 2.11 | 955.0 | 1407.14 | -0.04 | -166.67 | 20.0 | -0.22 | -127.85 | -134.38 | 0.56 | 700.0 | 2700.0 | 0 | 0 | 0 | 11.34 | 627.13 | 2359.92 | 0.35 | -32.69 | 2.94 | 0.4 | 42.86 | 60.0 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | 61.82 | -69.09 | 5.61 |
| 23Q4 (17) | 0.86 | 168.75 | -17.31 | -0.07 | 77.42 | -143.75 | 0.2 | 121.51 | 128.57 | 0.06 | 250.0 | 250.0 | 0.79 | 7800.0 | -34.17 | 0.07 | -78.12 | 600.0 | 0 | 0 | 0 | 1.56 | -78.71 | 645.21 | 0.52 | 92.59 | -18.75 | 0.28 | 0.0 | -34.88 | 0.15 | -6.25 | -6.25 | 0 | 0 | 0 | 200.00 | 175.0 | 13.46 |
| 23Q3 (16) | 0.32 | 10.34 | 220.0 | -0.31 | -210.0 | -138.46 | -0.93 | -1960.0 | 40.0 | -0.04 | -130.77 | -233.33 | 0.01 | -94.74 | 133.33 | 0.32 | 433.33 | 3100.0 | 0 | 0 | 0 | 7.32 | 416.25 | 3517.39 | 0.27 | -20.59 | -50.91 | 0.28 | 33.33 | -47.17 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 72.73 | -7.21 | 409.09 |
| 23Q2 (15) | 0.29 | 20.83 | -64.2 | -0.1 | -125.0 | 96.03 | 0.05 | -64.29 | -98.67 | 0.13 | 360.0 | 533.33 | 0.19 | -70.31 | 111.11 | 0.06 | 200.0 | -97.55 | 0 | 0 | 0 | 1.42 | 207.8 | -97.26 | 0.34 | 0.0 | -43.33 | 0.21 | -16.0 | -57.14 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 78.38 | 33.9 | -36.14 |
| 23Q1 (14) | 0.24 | -76.92 | 380.0 | 0.4 | 150.0 | 150.0 | 0.14 | 120.0 | 240.0 | -0.05 | -25.0 | -350.0 | 0.64 | -46.67 | 204.76 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.46 | 120.28 | 120.28 | 0.34 | -46.88 | -37.04 | 0.25 | -41.86 | -47.92 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 58.54 | -66.79 | 660.98 |
| 22Q4 (13) | 1.04 | 940.0 | 303.92 | 0.16 | 223.08 | 328.57 | -0.7 | 54.84 | -148.61 | -0.04 | -233.33 | -233.33 | 1.2 | 4100.0 | 306.9 | 0.01 | 0.0 | -83.33 | 0 | 0 | 0 | 0.21 | 3.35 | -83.4 | 0.64 | 16.36 | 14.29 | 0.43 | -18.87 | 2.38 | 0.16 | -5.88 | -5.88 | 0 | 0 | 0 | 176.27 | 1133.9 | 303.92 |
| 22Q3 (12) | 0.1 | -87.65 | 125.0 | -0.13 | 94.84 | 7.14 | -1.55 | -141.33 | -1450.0 | 0.03 | 200.0 | 50.0 | -0.03 | 98.25 | 94.44 | 0.01 | -99.59 | -91.67 | 0 | 0 | 0 | 0.20 | -99.61 | -91.55 | 0.55 | -8.33 | -15.38 | 0.53 | 8.16 | 8.16 | 0.17 | 0.0 | 6.25 | 0 | 0 | 0 | 14.29 | -88.36 | 123.21 |
| 22Q2 (11) | 0.81 | 1520.0 | 575.0 | -2.52 | -1675.0 | -3500.0 | 3.75 | 3850.0 | 9275.0 | -0.03 | -250.0 | 50.0 | -1.71 | -914.29 | -3520.0 | 2.45 | 24400.0 | 4800.0 | 0 | 0 | 0 | 51.80 | 24658.99 | 4851.8 | 0.6 | 11.11 | -10.45 | 0.49 | 2.08 | -7.55 | 0.17 | 0.0 | 13.33 | 0 | 0 | 0 | 122.73 | 1495.45 | 595.45 |
| 22Q1 (10) | 0.05 | 109.8 | -92.54 | 0.16 | 328.57 | 233.33 | -0.1 | -106.94 | -433.33 | 0.02 | -33.33 | 122.22 | 0.21 | 136.21 | -61.82 | 0.01 | -83.33 | -91.67 | 0 | 0 | 0 | 0.21 | -83.4 | -92.35 | 0.54 | -3.57 | -3.57 | 0.48 | 14.29 | 9.09 | 0.17 | 0.0 | 21.43 | 0 | 0 | 0 | 7.69 | 108.9 | -93.34 |
| 21Q4 (9) | -0.51 | -27.5 | -164.56 | -0.07 | 50.0 | -450.0 | 1.44 | 1540.0 | 376.92 | 0.03 | 50.0 | 0.0 | -0.58 | -7.41 | -171.6 | 0.06 | -50.0 | 700.0 | 0 | 0 | 0 | 1.26 | -47.37 | 570.17 | 0.56 | -13.85 | 86.67 | 0.42 | -14.29 | 75.0 | 0.17 | 6.25 | 21.43 | 0 | 0 | 0 | -86.44 | -40.47 | -141.58 |
| 21Q3 (8) | -0.4 | -433.33 | 16.67 | -0.14 | -100.0 | 60.0 | -0.1 | -350.0 | -147.62 | 0.02 | 133.33 | -71.43 | -0.54 | -1180.0 | 34.94 | 0.12 | 140.0 | -33.33 | 0 | 0 | 0 | 2.40 | 128.98 | -46.77 | 0.65 | -2.99 | 80.56 | 0.49 | -7.55 | 81.48 | 0.16 | 6.67 | 14.29 | 0 | 0 | 0 | -61.54 | -448.72 | 47.44 |
| 21Q2 (7) | 0.12 | -82.09 | -36.84 | -0.07 | 41.67 | 56.25 | 0.04 | 33.33 | 140.0 | -0.06 | 33.33 | 25.0 | 0.05 | -90.91 | 66.67 | 0.05 | -58.33 | -58.33 | 0 | 0 | 0 | 1.05 | -61.73 | -67.92 | 0.67 | 19.64 | 109.38 | 0.53 | 20.45 | 140.91 | 0.15 | 7.14 | 15.38 | 0 | 0 | 0 | 17.65 | -84.72 | -67.49 |
| 21Q1 (6) | 0.67 | -15.19 | 0 | -0.12 | -700.0 | 0 | 0.03 | 105.77 | 0 | -0.09 | -400.0 | 0 | 0.55 | -32.1 | 0 | 0.12 | 1300.0 | 0 | 0 | 0 | 0 | 2.73 | 1119.59 | 0 | 0.56 | 86.67 | 0 | 0.44 | 83.33 | 0 | 0.14 | 0.0 | 0 | 0 | 0 | 0 | 115.52 | -44.43 | 0 |
| 20Q4 (5) | 0.79 | 264.58 | 0 | 0.02 | 105.71 | 0 | -0.52 | -347.62 | 0 | 0.03 | -57.14 | 0 | 0.81 | 197.59 | 0 | -0.01 | -105.56 | 0 | 0 | 0 | 0 | -0.27 | -105.96 | 0 | 0.3 | -16.67 | 0 | 0.24 | -11.11 | 0 | 0.14 | 0.0 | 0 | 0 | 0 | 0 | 207.89 | 277.58 | 0 |
| 20Q3 (4) | -0.48 | -352.63 | 0.0 | -0.35 | -118.75 | 0.0 | 0.21 | 310.0 | 0.0 | 0.07 | 187.5 | 0.0 | -0.83 | -2866.67 | 0.0 | 0.18 | 50.0 | 0.0 | 0 | 0 | 0.0 | 4.50 | 38.0 | 0.0 | 0.36 | 12.5 | 0.0 | 0.27 | 22.73 | 0.0 | 0.14 | 7.69 | 0.0 | 0 | 0 | 0.0 | -117.07 | -315.66 | 0.0 |
| 20Q2 (3) | 0.19 | 0 | 0.0 | -0.16 | 0 | 0.0 | -0.1 | 0 | 0.0 | -0.08 | 0 | 0.0 | 0.03 | 0 | 0.0 | 0.12 | 0 | 0.0 | 0 | 0 | 0.0 | 3.26 | 0 | 0.0 | 0.32 | 0 | 0.0 | 0.22 | 0 | 0.0 | 0.13 | 0 | 0.0 | 0 | 0 | 0.0 | 54.29 | 0 | 0.0 |
