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) | 3.53 | -64.16 | -9.39 | 0 | -6.67 | 0 | 0.05 | 0 | -5.86 | 0 | 4.49 | -51.82 | -0.52 | 0 | 18.72 | -44.19 | 3.32 | -53.24 | 3.02 | -51.05 | 3.72 | 22.37 | 0.33 | 3.12 | 49.93 | -51.69 |
| 2022 (9) | 9.85 | 62.01 | -9.63 | 0 | 14.09 | 389.24 | -0.07 | 0 | 0.22 | 0 | 9.32 | 74.86 | -0.27 | 0 | 33.55 | 23.62 | 7.1 | 74.88 | 6.17 | 38.96 | 3.04 | 43.4 | 0.32 | 6.67 | 103.36 | 16.62 |
| 2021 (8) | 6.08 | 116.37 | -7.48 | 0 | 2.88 | -18.64 | -0.38 | 0 | -1.4 | 0 | 5.33 | 81.29 | -2.06 | 0 | 27.14 | 40.86 | 4.06 | 150.62 | 4.44 | 246.88 | 2.12 | 38.56 | 0.3 | 20.0 | 88.63 | -3.49 |
| 2020 (7) | 2.81 | -19.48 | -5.87 | 0 | 3.54 | 785.0 | 0.73 | 0 | -3.06 | 0 | 2.94 | -10.09 | -2.89 | 0 | 19.27 | -13.27 | 1.62 | -36.47 | 1.28 | -59.49 | 1.53 | -0.65 | 0.25 | -3.85 | 91.83 | 30.51 |
| 2019 (6) | 3.49 | 71.92 | -3.43 | 0 | 0.4 | -71.22 | -0.08 | 0 | 0.06 | 0 | 3.27 | -24.13 | 0.01 | 0 | 22.21 | -60.83 | 2.55 | 55.49 | 3.16 | 59.6 | 1.54 | 152.46 | 0.26 | 0 | 70.36 | -10.23 |
| 2018 (5) | 2.03 | 222.22 | -3.94 | 0 | 1.39 | 46.32 | -0.03 | 0 | -1.91 | 0 | 4.31 | 1064.86 | 0 | 0 | 56.71 | 624.98 | 1.64 | 310.0 | 1.98 | 224.59 | 0.61 | 17.31 | 0 | 0 | 78.38 | 40.58 |
| 2017 (4) | 0.63 | 0 | -0.81 | 0 | 0.95 | 0 | 0.03 | 0 | -0.18 | 0 | 0.37 | 0 | -0.01 | 0 | 7.82 | 0 | 0.4 | 0 | 0.61 | 0 | 0.52 | 0 | 0 | 0 | 55.75 | 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) | 2.73 | -8.7 | 1192.0 | -1.49 | 22.8 | -98.67 | -1.64 | -187.72 | 51.04 | 0.19 | 258.33 | 480.0 | 1.24 | 16.98 | 224.0 | 2.13 | 42.0 | 227.69 | 0 | 0 | 0 | 20.54 | 23.92 | 104.77 | 1.97 | -7.94 | 74.34 | 1.99 | 38.19 | 99.0 | 1.11 | 9.9 | 21.98 | 0.02 | 0.0 | -75.0 | 87.50 | -27.72 | 796.5 |
| 24Q2 (19) | 2.99 | 1658.82 | 118.25 | -1.93 | -216.39 | 49.08 | -0.57 | -267.65 | -29.55 | -0.12 | 25.0 | -700.0 | 1.06 | 340.91 | 143.8 | 1.5 | 87.5 | 1.35 | 0 | 0 | 0 | 16.57 | 69.06 | -39.97 | 2.14 | 4.9 | 143.18 | 1.44 | -15.29 | 152.63 | 1.01 | 2.02 | 10.99 | 0.02 | -50.0 | -75.0 | 121.05 | 1843.96 | 37.84 |
| 24Q1 (18) | 0.17 | -94.2 | 133.33 | -0.61 | 18.67 | 85.12 | 0.34 | 147.89 | 115.67 | -0.16 | -420.0 | -60.0 | -0.44 | -120.18 | 90.46 | 0.8 | -46.31 | -8.05 | 0 | 0 | 100.0 | 9.80 | -54.67 | -40.73 | 2.04 | 112.5 | 482.86 | 1.7 | 60.38 | 335.9 | 0.99 | 3.12 | 6.45 | 0.04 | -50.0 | -50.0 | 6.23 | -95.54 | 117.09 |
| 23Q4 (17) | 2.93 | 1272.0 | -20.38 | -0.75 | 0.0 | 61.54 | -0.71 | 78.81 | -106.23 | 0.05 | 200.0 | 171.43 | 2.18 | 318.0 | 26.01 | 1.49 | 129.23 | -23.2 | 0 | 0 | 0 | 21.63 | 115.59 | -23.53 | 0.96 | -15.04 | -37.66 | 1.06 | 6.0 | -14.52 | 0.96 | 5.49 | 5.49 | 0.08 | 0.0 | 0.0 | 139.52 | 1210.61 | -15.45 |
| 23Q3 (16) | -0.25 | -118.25 | -109.16 | -0.75 | 80.21 | 71.26 | -3.35 | -661.36 | -5683.33 | -0.05 | -350.0 | -183.33 | -1.0 | 58.68 | -933.33 | 0.65 | -56.08 | -74.71 | 0 | 0 | 0 | 10.03 | -63.67 | -72.02 | 1.13 | 28.41 | -44.33 | 1.0 | 75.44 | -45.95 | 0.91 | 0.0 | 15.19 | 0.08 | 0.0 | 0.0 | -12.56 | -114.31 | -112.52 |
| 23Q2 (15) | 1.37 | 368.63 | -43.85 | -3.79 | 7.56 | -168.79 | -0.44 | 79.72 | -153.66 | 0.02 | 120.0 | 128.57 | -2.42 | 47.51 | -334.95 | 1.48 | 70.11 | 3.5 | 0 | 100.0 | 0 | 27.61 | 66.94 | 41.54 | 0.88 | 151.43 | -52.17 | 0.57 | 46.15 | -62.99 | 0.91 | -2.15 | 22.97 | 0.08 | 0.0 | 0.0 | 87.82 | 341.08 | -15.06 |
| 23Q1 (14) | -0.51 | -113.86 | -151.52 | -4.1 | -110.26 | -12.02 | -2.17 | -119.04 | -219.89 | -0.1 | -42.86 | -1100.0 | -4.61 | -366.47 | -72.66 | 0.87 | -55.15 | -74.26 | -0.51 | 0 | -88.89 | 16.54 | -41.51 | -68.58 | 0.35 | -77.27 | -79.17 | 0.39 | -68.55 | -74.84 | 0.93 | 2.2 | 52.46 | 0.08 | 0.0 | 0.0 | -36.43 | -122.07 | -182.42 |
| 22Q4 (13) | 3.68 | 34.8 | 82.18 | -1.95 | 25.29 | -257.26 | 11.4 | 18900.0 | 675.76 | -0.07 | -216.67 | 50.0 | 1.73 | 1341.67 | -46.93 | 1.94 | -24.51 | 385.0 | 0 | 0 | -100.0 | 28.28 | -21.1 | 331.27 | 1.54 | -24.14 | 3.36 | 1.24 | -32.97 | -36.08 | 0.91 | 15.19 | 56.9 | 0.08 | 0.0 | 0.0 | 165.02 | 64.42 | 112.41 |
| 22Q3 (12) | 2.73 | 11.89 | 40.0 | -2.61 | -85.11 | 53.48 | 0.06 | -92.68 | -98.38 | 0.06 | 185.71 | 142.86 | 0.12 | -88.35 | 103.28 | 2.57 | 79.72 | -19.69 | 0 | 0 | 100.0 | 35.84 | 83.73 | -45.79 | 2.03 | 10.33 | 170.67 | 1.85 | 20.13 | 103.3 | 0.79 | 6.76 | 41.07 | 0.08 | 0.0 | 0.0 | 100.37 | -2.92 | -20.22 |
| 22Q2 (11) | 2.44 | 146.46 | 62.67 | -1.41 | 61.48 | -46.88 | 0.82 | -54.7 | 456.52 | -0.07 | -800.0 | 0 | 1.03 | 138.58 | 90.74 | 1.43 | -57.69 | 1887.5 | 0 | 100.0 | 100.0 | 19.51 | -62.94 | 1112.02 | 1.84 | 9.52 | 183.08 | 1.54 | -0.65 | 185.19 | 0.74 | 21.31 | 51.02 | 0.08 | 0.0 | 0.0 | 103.39 | 133.93 | -23.49 |
| 22Q1 (10) | 0.99 | -50.99 | 62.3 | -3.66 | -395.16 | -70.23 | 1.81 | 191.41 | 32.12 | 0.01 | 107.14 | 110.0 | -2.67 | -181.9 | -73.38 | 3.38 | 745.0 | 86.74 | -0.27 | -116.27 | 10.0 | 52.65 | 702.88 | 32.35 | 1.68 | 12.75 | 42.37 | 1.55 | -20.1 | 49.04 | 0.61 | 5.17 | 24.49 | 0.08 | 0.0 | 14.29 | 44.20 | -43.11 | 15.93 |
| 21Q4 (9) | 2.02 | 3.59 | 49.63 | 1.24 | 122.1 | 163.59 | -1.98 | -153.37 | -488.24 | -0.14 | 0.0 | -119.44 | 3.26 | 189.07 | 643.33 | 0.4 | -87.5 | -67.48 | 1.66 | 169.75 | 267.68 | 6.56 | -90.08 | -58.15 | 1.49 | 98.67 | 272.5 | 1.94 | 113.19 | 2671.43 | 0.58 | 3.57 | -24.68 | 0.08 | 0.0 | -38.46 | 77.69 | -38.24 | -44.18 |
| 21Q3 (8) | 1.95 | 30.0 | 0 | -5.61 | -484.38 | 0 | 3.71 | 1713.04 | 0 | -0.14 | 0 | 0 | -3.66 | -777.78 | 0 | 3.2 | 4100.0 | 0 | -2.38 | -128.85 | 0 | 66.12 | 3529.75 | 0 | 0.75 | 15.38 | 0 | 0.91 | 68.52 | 0 | 0.56 | 14.29 | 0 | 0.08 | 0.0 | 0 | 125.81 | -6.9 | 0 |
| 21Q2 (7) | 1.5 | 145.9 | 0 | -0.96 | 55.35 | 0 | -0.23 | -116.79 | 0 | 0 | 100.0 | 0 | 0.54 | 135.06 | 0 | -0.08 | -104.42 | 0 | -1.04 | -246.67 | 0 | -1.93 | -104.85 | 0 | 0.65 | -44.92 | 0 | 0.54 | -48.08 | 0 | 0.49 | 0.0 | 0 | 0.08 | 14.29 | 0 | 135.14 | 254.45 | 0 |
| 21Q1 (6) | 0.61 | -54.81 | 0 | -2.15 | -10.26 | 0 | 1.37 | 168.63 | 0 | -0.1 | -113.89 | 0 | -1.54 | -156.67 | 0 | 1.81 | 47.15 | 0 | -0.3 | 69.7 | 0 | 39.78 | 153.88 | 0 | 1.18 | 195.0 | 0 | 1.04 | 1385.71 | 0 | 0.49 | -36.36 | 0 | 0.07 | -46.15 | 0 | 38.12 | -72.61 | 0 |
| 20Q4 (5) | 1.35 | 0 | 0 | -1.95 | 0 | 0 | 0.51 | 0 | 0 | 0.72 | 0 | 0 | -0.6 | 0 | 0 | 1.23 | 0 | 0 | -0.99 | 0 | 0 | 15.67 | 0 | 0 | 0.4 | 0 | 0 | 0.07 | 0 | 0 | 0.77 | 0 | 0 | 0.13 | 0 | 0 | 139.18 | 0 | 0 |
