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) | 2.79 | 24.0 | -1.57 | 0 | -3.43 | 0 | 0.04 | 0 | 1.22 | 0 | 0.69 | -54.9 | 0 | 0 | 5.00 | -51.05 | 2.06 | -19.53 | 1.96 | -27.41 | 1.25 | 27.55 | 0.04 | 0.0 | 85.85 | 41.93 |
| 2022 (9) | 2.25 | -39.35 | -3.88 | 0 | -3.55 | 0 | -0.03 | 0 | -1.63 | 0 | 1.53 | 91.25 | 0 | 0 | 10.21 | 117.66 | 2.56 | -26.44 | 2.7 | -7.22 | 0.98 | 30.67 | 0.04 | -20.0 | 60.48 | -39.52 |
| 2021 (8) | 3.71 | 94.24 | -0.6 | 0 | 4.56 | 0 | 0.03 | 0 | 3.11 | 29.58 | 0.8 | 56.86 | 0 | 0 | 4.69 | 18.8 | 3.48 | 92.27 | 2.91 | 70.18 | 0.75 | 10.29 | 0.05 | 25.0 | 100.00 | 27.23 |
| 2020 (7) | 1.91 | -6.83 | 0.49 | 0 | -1.3 | 0 | 0 | 0 | 2.4 | 0 | 0.51 | -55.26 | 0 | 0 | 3.95 | -61.53 | 1.81 | -2.69 | 1.71 | 9.62 | 0.68 | 54.55 | 0.04 | 33.33 | 78.60 | -22.17 |
| 2019 (6) | 2.05 | 16.48 | -2.29 | 0 | -0.71 | 0 | -0.12 | 0 | -0.24 | 0 | 1.14 | 267.74 | -0.03 | 0 | 10.26 | 182.01 | 1.86 | 8.14 | 1.56 | 9.86 | 0.44 | 109.52 | 0.03 | 200.0 | 100.99 | -5.9 |
| 2018 (5) | 1.76 | 24.82 | 0.58 | 0 | -2.07 | 0 | -0.01 | 0 | 2.34 | 4580.0 | 0.31 | 29.17 | 0 | 0 | 3.64 | 11.88 | 1.72 | 8.86 | 1.42 | 10.94 | 0.21 | 10.53 | 0.01 | 0.0 | 107.32 | 12.64 |
| 2017 (4) | 1.41 | 0 | -1.36 | 0 | 1.08 | 0 | 0.01 | 0 | 0.05 | 0 | 0.24 | 0 | 0 | 0 | 3.25 | 0 | 1.58 | 0 | 1.28 | 0 | 0.19 | 0 | 0.01 | 0 | 95.27 | 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) | 0.88 | 23.94 | 2833.33 | 0.72 | -29.41 | 3700.0 | -1.65 | -3400.0 | 33.73 | -0.04 | -500.0 | -500.0 | 1.6 | -7.51 | 15900.0 | 0.27 | 80.0 | 92.86 | 0 | 0 | 0 | 8.26 | 69.54 | 143.58 | 0.11 | -47.62 | -84.29 | 0.16 | -27.27 | -78.67 | 0.31 | -3.12 | -3.12 | 0.02 | 0.0 | 100.0 | 179.59 | 41.65 | 6365.31 |
| 24Q2 (19) | 0.71 | 1875.0 | -42.74 | 1.02 | 563.64 | 185.71 | 0.05 | 183.33 | 106.76 | 0.01 | 200.0 | -92.86 | 1.73 | 765.38 | 3360.0 | 0.15 | 7.14 | -34.78 | 0 | 0 | 0 | 4.87 | 6.1 | -23.35 | 0.21 | -16.0 | -59.62 | 0.22 | -12.0 | -57.69 | 0.32 | 0.0 | 3.23 | 0.02 | 100.0 | 100.0 | 126.79 | 1938.39 | -14.11 |
| 24Q1 (18) | -0.04 | -102.34 | 77.78 | -0.22 | -37.5 | -10.0 | -0.06 | 0.0 | 57.14 | -0.01 | 66.67 | 88.89 | -0.26 | -116.77 | 31.58 | 0.14 | 16.67 | -33.33 | 0 | 0 | 0 | 4.59 | 13.22 | -32.24 | 0.25 | -24.24 | -50.0 | 0.25 | -7.41 | -40.48 | 0.32 | 0.0 | 3.23 | 0.01 | 0.0 | 0.0 | -6.90 | -102.42 | 71.65 |
| 23Q4 (17) | 1.71 | 5600.0 | 125.0 | -0.16 | -700.0 | 91.96 | -0.06 | 97.59 | -107.5 | -0.03 | -400.0 | 40.0 | 1.55 | 15400.0 | 226.02 | 0.12 | -14.29 | -75.0 | 0 | 0 | 0 | 4.05 | 19.59 | -71.62 | 0.33 | -52.86 | -17.5 | 0.27 | -64.0 | -61.43 | 0.32 | 0.0 | 10.34 | 0.01 | 0.0 | 0.0 | 285.00 | 10160.0 | 275.0 |
| 23Q3 (16) | 0.03 | -97.58 | 137.5 | -0.02 | 98.32 | 86.67 | -2.49 | -236.49 | 29.66 | 0.01 | -92.86 | 133.33 | 0.01 | -80.0 | 104.35 | 0.14 | -39.13 | -36.36 | 0 | 0 | 0 | 3.39 | -46.65 | -48.54 | 0.7 | 34.62 | 42.86 | 0.75 | 44.23 | 56.25 | 0.32 | 3.23 | 23.08 | 0.01 | 0.0 | 0.0 | 2.78 | -98.12 | 126.04 |
| 23Q2 (15) | 1.24 | 788.89 | 125.45 | -1.19 | -495.0 | 5.56 | -0.74 | -428.57 | -469.23 | 0.14 | 255.56 | 180.0 | 0.05 | 113.16 | 107.04 | 0.23 | 9.52 | -41.03 | 0 | 0 | 0 | 6.35 | -6.21 | -36.63 | 0.52 | 4.0 | -31.58 | 0.52 | 23.81 | -29.73 | 0.31 | 0.0 | 40.91 | 0.01 | 0.0 | 0.0 | 147.62 | 706.88 | 160.35 |
| 23Q1 (14) | -0.18 | -123.68 | -117.82 | -0.2 | 89.95 | 58.33 | -0.14 | -117.5 | 79.41 | -0.09 | -80.0 | -800.0 | -0.38 | 69.11 | -171.7 | 0.21 | -56.25 | -52.27 | 0 | 0 | 0 | 6.77 | -52.58 | -32.26 | 0.5 | 25.0 | -45.05 | 0.42 | -40.0 | -46.15 | 0.31 | 6.9 | 40.91 | 0.01 | 0.0 | 0.0 | -24.32 | -132.01 | -124.32 |
| 22Q4 (13) | 0.76 | 1050.0 | -29.63 | -1.99 | -1226.67 | -665.38 | 0.8 | 122.6 | -85.94 | -0.05 | -66.67 | 0 | -1.23 | -434.78 | -250.0 | 0.48 | 118.18 | 118.18 | 0 | 0 | 0 | 14.29 | 116.88 | 170.78 | 0.4 | -18.37 | -51.22 | 0.7 | 45.83 | 0.0 | 0.29 | 11.54 | 45.0 | 0.01 | 0.0 | 0.0 | 76.00 | 812.5 | -35.96 |
| 22Q3 (12) | -0.08 | -114.55 | -111.43 | -0.15 | 88.1 | -275.0 | -3.54 | -2623.08 | -30.15 | -0.03 | -160.0 | -175.0 | -0.23 | 67.61 | -134.85 | 0.22 | -43.59 | -26.67 | 0 | 0 | 0 | 6.59 | -34.3 | 1.88 | 0.49 | -35.53 | -52.43 | 0.48 | -35.14 | -43.53 | 0.26 | 18.18 | 36.84 | 0.01 | 0.0 | 0.0 | -10.67 | -118.81 | -116.0 |
| 22Q2 (11) | 0.55 | -45.54 | -58.33 | -1.26 | -162.5 | -687.5 | -0.13 | 80.88 | -112.15 | 0.05 | 600.0 | 183.33 | -0.71 | -233.96 | -161.21 | 0.39 | -11.36 | 160.0 | 0 | 0 | 0 | 10.03 | 0.26 | 192.08 | 0.76 | -16.48 | -18.28 | 0.74 | -5.13 | -7.5 | 0.22 | 0.0 | 22.22 | 0.01 | 0.0 | 0.0 | 56.70 | -43.3 | -57.47 |
| 22Q1 (10) | 1.01 | -6.48 | 65.57 | -0.48 | -84.62 | -242.86 | -0.68 | -111.95 | -228.3 | -0.01 | 0 | -116.67 | 0.53 | -35.37 | 12.77 | 0.44 | 100.0 | 238.46 | 0 | 0 | 0 | 10.00 | 89.55 | 198.46 | 0.91 | 10.98 | 28.17 | 0.78 | 11.43 | 39.29 | 0.22 | 10.0 | 22.22 | 0.01 | 0.0 | 0.0 | 100.00 | -15.74 | 22.95 |
| 21Q4 (9) | 1.08 | 54.29 | 14.89 | -0.26 | -550.0 | -85.71 | 5.69 | 309.19 | 7212.5 | 0 | -100.0 | 100.0 | 0.82 | 24.24 | 2.5 | 0.22 | -26.67 | 69.23 | 0 | 0 | 0 | 5.28 | -18.4 | 51.37 | 0.82 | -20.39 | 22.39 | 0.7 | -17.65 | 34.62 | 0.2 | 5.26 | 17.65 | 0.01 | 0.0 | 0.0 | 118.68 | 78.02 | -11.62 |
| 21Q3 (8) | 0.7 | -46.97 | 1266.67 | -0.04 | 75.0 | 63.64 | -2.72 | -354.21 | -353.33 | 0.04 | 166.67 | 300.0 | 0.66 | -43.1 | 488.24 | 0.3 | 100.0 | 233.33 | 0 | 0 | 0 | 6.47 | 88.36 | 158.62 | 1.03 | 10.75 | 77.59 | 0.85 | 6.25 | 102.38 | 0.19 | 5.56 | 11.76 | 0.01 | 0.0 | 0.0 | 66.67 | -50.0 | 766.67 |
| 21Q2 (7) | 1.32 | 116.39 | 186.96 | -0.16 | -14.29 | -120.51 | 1.07 | 101.89 | 252.86 | -0.06 | -200.0 | 0 | 1.16 | 146.81 | -6.45 | 0.15 | 15.38 | 15.38 | 0 | 0 | 0 | 3.43 | 2.45 | -32.93 | 0.93 | 30.99 | 830.0 | 0.8 | 42.86 | 105.13 | 0.18 | 0.0 | 5.88 | 0.01 | 0.0 | 0.0 | 133.33 | 63.93 | 65.22 |
| 21Q1 (6) | 0.61 | -35.11 | 0 | -0.14 | 0.0 | 0 | 0.53 | 762.5 | 0 | 0.06 | 400.0 | 0 | 0.47 | -41.25 | 0 | 0.13 | 0.0 | 0 | 0 | 0 | 0 | 3.35 | -3.87 | 0 | 0.71 | 5.97 | 0 | 0.56 | 7.69 | 0 | 0.18 | 5.88 | 0 | 0.01 | 0.0 | 0 | 81.33 | -39.43 | 0 |
| 20Q4 (5) | 0.94 | 1666.67 | 0 | -0.14 | -27.27 | 0 | -0.08 | 86.67 | 0 | -0.02 | -300.0 | 0 | 0.8 | 570.59 | 0 | 0.13 | 44.44 | 0 | 0 | 0 | 0 | 3.49 | 39.41 | 0 | 0.67 | 15.52 | 0 | 0.52 | 23.81 | 0 | 0.17 | 0.0 | 0 | 0.01 | 0.0 | 0 | 134.29 | 1442.86 | 0 |
| 20Q3 (4) | -0.06 | -113.04 | 0.0 | -0.11 | -114.1 | 0.0 | -0.6 | 14.29 | 0.0 | 0.01 | 0 | 0.0 | -0.17 | -113.71 | 0.0 | 0.09 | -30.77 | 0.0 | 0 | 0 | 0.0 | 2.50 | -51.15 | 0.0 | 0.58 | 480.0 | 0.0 | 0.42 | 7.69 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -10.00 | -112.39 | 0.0 |
| 20Q2 (3) | 0.46 | 0 | 0.0 | 0.78 | 0 | 0.0 | -0.7 | 0 | 0.0 | 0 | 0 | 0.0 | 1.24 | 0 | 0.0 | 0.13 | 0 | 0.0 | 0 | 0 | 0.0 | 5.12 | 0 | 0.0 | 0.1 | 0 | 0.0 | 0.39 | 0 | 0.0 | 0.17 | 0 | 0.0 | 0.01 | 0 | 0.0 | 80.70 | 0 | 0.0 |
