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) | 0.72 | -48.57 | -0.23 | 0 | -1.17 | 0 | 0.04 | -33.33 | 0.49 | -63.43 | 0.02 | -50.0 | -0.1 | 0 | 0.33 | -55.48 | 0.86 | 2.38 | 0.81 | 12.5 | 0.16 | 0.0 | 0.02 | 100.0 | 72.73 | -53.77 |
| 2022 (9) | 1.4 | 66.67 | -0.06 | 0 | -0.05 | 0 | 0.06 | 0 | 1.34 | 74.03 | 0.04 | -20.0 | -0.03 | 0 | 0.75 | -29.55 | 0.84 | -5.62 | 0.72 | 1.41 | 0.16 | 6.67 | 0.01 | 0.0 | 157.30 | 62.92 |
| 2021 (8) | 0.84 | 23.53 | -0.07 | 0 | -0.69 | 0 | -0.14 | 0 | 0.77 | 16.67 | 0.05 | 25.0 | -0.04 | 0 | 1.06 | 20.23 | 0.89 | 17.11 | 0.71 | 9.23 | 0.15 | 15.38 | 0.01 | -75.0 | 96.55 | 16.43 |
| 2020 (7) | 0.68 | 44.68 | -0.02 | 0 | -0.34 | 0 | 0 | 0 | 0.66 | 69.23 | 0.04 | 300.0 | 0.01 | 0 | 0.88 | 281.5 | 0.76 | 40.74 | 0.65 | 80.56 | 0.13 | 0.0 | 0.04 | 0.0 | 82.93 | -6.49 |
| 2019 (6) | 0.47 | -54.81 | -0.08 | 0 | -0.83 | 0 | -0.08 | 0 | 0.39 | -58.51 | 0.01 | -50.0 | -0.03 | 0 | 0.23 | -42.15 | 0.54 | -34.94 | 0.36 | -40.0 | 0.13 | 225.0 | 0.04 | 33.33 | 88.68 | -42.87 |
| 2018 (5) | 1.04 | -3.7 | -0.1 | 0 | -0.4 | 0 | 0.01 | -50.0 | 0.94 | 8.05 | 0.02 | -60.0 | 0 | 0 | 0.40 | -62.0 | 0.83 | 2.47 | 0.6 | -3.23 | 0.04 | -42.86 | 0.03 | 200.0 | 155.22 | 0.61 |
| 2017 (4) | 1.08 | 0 | -0.21 | 0 | 0.02 | 0 | 0.02 | 0 | 0.87 | 0 | 0.05 | 0 | -0.01 | 0 | 1.05 | 0 | 0.81 | 0 | 0.62 | 0 | 0.07 | 0 | 0.01 | 0 | 154.29 | 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) | 0.01 | -83.33 | -94.12 | -0.03 | -200.0 | -50.0 | -0.03 | 96.0 | 95.16 | 0.01 | 125.0 | 0.0 | -0.02 | -140.0 | -113.33 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 0 | 0.25 | 4.17 | 0.0 | 0.25 | 19.05 | 19.05 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 3.33 | -85.56 | -95.1 |
| 24Q2 (19) | 0.06 | -85.0 | -50.0 | -0.01 | -107.69 | 0 | -0.75 | -2400.0 | -2400.0 | -0.04 | -500.0 | -300.0 | 0.05 | -90.57 | -58.33 | 0.01 | 0 | 0.0 | 0 | -100.0 | 0 | 0.64 | 0 | -11.54 | 0.24 | 0.0 | 0.0 | 0.21 | -19.23 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 23.08 | -82.12 | -51.92 |
| 24Q1 (18) | 0.4 | 344.44 | 17.65 | 0.13 | 218.18 | 230.0 | -0.03 | 72.73 | 92.68 | 0.01 | 0 | -66.67 | 0.53 | 2750.0 | 120.83 | 0 | -100.0 | -100.0 | 0.04 | 500.0 | 0 | -0.00 | -100.0 | -100.0 | 0.24 | 50.0 | 9.09 | 0.26 | 30.0 | 36.84 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 129.03 | 258.42 | -12.71 |
| 23Q4 (17) | 0.09 | -47.06 | -83.93 | -0.11 | -450.0 | -450.0 | -0.11 | 82.26 | -109.17 | 0 | -100.0 | 100.0 | -0.02 | -113.33 | -103.7 | 0.08 | 0 | 0 | -0.01 | 0.0 | 50.0 | 4.49 | 0 | 0 | 0.16 | -36.0 | -33.33 | 0.2 | -4.76 | -13.04 | 0.04 | 0.0 | 0.0 | 0.01 | 0 | 0 | 36.00 | -47.06 | -82.64 |
| 23Q3 (16) | 0.17 | 41.67 | -26.09 | -0.02 | 0 | 0 | -0.62 | -1966.67 | 36.73 | 0.01 | 200.0 | -66.67 | 0.15 | 25.0 | -34.78 | 0 | -100.0 | 0 | -0.01 | 0 | 0 | -0.00 | -100.0 | 0 | 0.25 | 4.17 | 0.0 | 0.21 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 68.00 | 41.67 | -26.09 |
| 23Q2 (15) | 0.12 | -64.71 | 128.57 | 0 | 100.0 | 100.0 | -0.03 | 92.68 | 92.31 | -0.01 | -133.33 | 50.0 | 0.12 | -50.0 | 126.67 | 0.01 | 0.0 | -66.67 | 0 | 0 | 100.0 | 0.72 | -7.25 | -70.77 | 0.24 | 9.09 | 14.29 | 0.21 | 10.53 | 23.53 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 48.00 | -67.53 | 124.0 |
| 23Q1 (14) | 0.34 | -39.29 | -66.99 | -0.1 | -400.0 | -900.0 | -0.41 | -134.17 | -415.38 | 0.03 | 200.0 | -62.5 | 0.24 | -55.56 | -76.47 | 0.01 | 0 | 0.0 | 0 | 100.0 | 0 | 0.78 | 0 | -13.28 | 0.22 | -8.33 | 69.23 | 0.19 | -17.39 | 58.33 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 147.83 | -28.73 | -77.04 |
| 22Q4 (13) | 0.56 | 143.48 | 55.56 | -0.02 | 0 | 0 | 1.2 | 222.45 | 3100.0 | -0.03 | -200.0 | 0.0 | 0.54 | 134.78 | 50.0 | 0 | 0 | -100.0 | -0.02 | 0 | 0 | -0.00 | 0 | -100.0 | 0.24 | -4.0 | -4.0 | 0.23 | 9.52 | 15.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 207.41 | 125.44 | 38.27 |
| 22Q3 (12) | 0.23 | 154.76 | 130.0 | 0 | 100.0 | -100.0 | -0.98 | -151.28 | -2.08 | 0.03 | 250.0 | 116.67 | 0.23 | 151.11 | 21.05 | 0 | -100.0 | 100.0 | 0 | 100.0 | 100.0 | -0.00 | -100.0 | 100.0 | 0.25 | 19.05 | -28.57 | 0.21 | 23.53 | -25.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 92.00 | 146.0 | 194.4 |
| 22Q2 (11) | -0.42 | -140.78 | -261.54 | -0.03 | -200.0 | 75.0 | -0.39 | -400.0 | -285.71 | -0.02 | -125.0 | -118.18 | -0.45 | -144.12 | -421.43 | 0.03 | 200.0 | -72.73 | -0.01 | 0 | 0 | 2.48 | 175.21 | -81.07 | 0.21 | 61.54 | 10.53 | 0.17 | 41.67 | 21.43 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -200.00 | -131.07 | -238.46 |
| 22Q1 (10) | 1.03 | 186.11 | 758.33 | -0.01 | 0 | 75.0 | 0.13 | 425.0 | 30.0 | 0.08 | 366.67 | 260.0 | 1.02 | 183.33 | 1175.0 | 0.01 | -50.0 | -50.0 | 0 | 0 | 100.0 | 0.90 | -19.37 | -61.26 | 0.13 | -48.0 | 30.0 | 0.12 | -40.0 | 33.33 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 643.75 | 329.17 | 543.75 |
| 21Q4 (9) | 0.36 | 260.0 | -35.71 | 0 | -100.0 | 100.0 | -0.04 | 95.83 | 91.11 | -0.03 | 83.33 | 0 | 0.36 | 89.47 | -32.08 | 0.02 | 120.0 | 100.0 | 0 | 100.0 | 0 | 1.12 | 113.63 | 174.86 | 0.25 | -28.57 | -48.98 | 0.2 | -28.57 | -54.55 | 0.04 | 0.0 | -42.86 | 0 | 0 | -100.0 | 150.00 | 380.0 | 41.96 |
| 21Q3 (8) | 0.1 | -61.54 | 0 | 0.09 | 175.0 | 0 | -0.96 | -557.14 | 0 | -0.18 | -263.64 | 0 | 0.19 | 35.71 | 0 | -0.1 | -190.91 | 0 | -0.02 | 0 | 0 | -8.20 | -162.59 | 0 | 0.35 | 84.21 | 0 | 0.28 | 100.0 | 0 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 31.25 | -78.37 | 0 |
| 21Q2 (7) | 0.26 | 116.67 | 0 | -0.12 | -200.0 | 0 | 0.21 | 110.0 | 0 | 0.11 | 320.0 | 0 | 0.14 | 75.0 | 0 | 0.11 | 450.0 | 0 | 0 | 100.0 | 0 | 13.10 | 463.1 | 0 | 0.19 | 90.0 | 0 | 0.14 | 55.56 | 0 | 0.04 | 33.33 | 0 | 0 | 0 | 0 | 144.44 | 44.44 | 0 |
| 21Q1 (6) | 0.12 | -78.57 | 0 | -0.04 | -33.33 | 0 | 0.1 | 122.22 | 0 | -0.05 | 0 | 0 | 0.08 | -84.91 | 0 | 0.02 | 100.0 | 0 | -0.02 | 0 | 0 | 2.33 | 472.09 | 0 | 0.1 | -79.59 | 0 | 0.09 | -79.55 | 0 | 0.03 | -57.14 | 0 | 0 | -100.0 | 0 | 100.00 | -5.36 | 0 |
| 20Q4 (5) | 0.56 | 0 | 0 | -0.03 | 0 | 0 | -0.45 | 0 | 0 | 0 | 0 | 0 | 0.53 | 0 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.41 | 0 | 0 | 0.49 | 0 | 0 | 0.44 | 0 | 0 | 0.07 | 0 | 0 | 0.02 | 0 | 0 | 105.66 | 0 | 0 |
