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) | 12.18 | -47.45 | -1.82 | 0 | 10.71 | 0 | 0.12 | -70.0 | 10.36 | -52.89 | 1.89 | 78.3 | 0.12 | 0 | 3.35 | 58.4 | 8.81 | 13.68 | 6.28 | 11.35 | 1.26 | 14.55 | 0.06 | 20.0 | 160.26 | -53.05 |
| 2022 (9) | 23.18 | 378.93 | -1.19 | 0 | -2.14 | 0 | 0.4 | -88.44 | 21.99 | 558.38 | 1.06 | -48.04 | -0.13 | 0 | 2.11 | -47.98 | 7.75 | -4.2 | 5.64 | 5.82 | 1.1 | -9.09 | 0.05 | 0.0 | 341.38 | 364.82 |
| 2021 (8) | 4.84 | 0 | -1.5 | 0 | 12.75 | 284.04 | 3.46 | 0 | 3.34 | 0 | 2.04 | 46.76 | 0.68 | 0 | 4.06 | -35.01 | 8.09 | 179.93 | 5.33 | 153.81 | 1.21 | 124.07 | 0.05 | 66.67 | 73.44 | 0 |
| 2020 (7) | -2.46 | 0 | -2.22 | 0 | 3.32 | 140.58 | -1.26 | 0 | -4.68 | 0 | 1.39 | 14.88 | -0.84 | 0 | 6.25 | -55.3 | 2.89 | 1600.0 | 2.1 | 854.55 | 0.54 | 125.0 | 0.03 | 50.0 | -92.13 | 0 |
| 2019 (6) | 0.95 | 0 | -1.12 | 0 | 1.38 | 0 | 0.54 | 0 | -0.17 | 0 | 1.21 | 365.38 | 0.12 | 0 | 13.99 | 272.31 | 0.17 | 13.33 | 0.22 | 15.79 | 0.24 | 60.0 | 0.02 | 100.0 | 197.92 | 0 |
| 2018 (5) | -0.14 | 0 | -0.36 | 0 | -0.2 | 0 | -0.09 | 0 | -0.5 | 0 | 0.26 | 73.33 | -0.1 | 0 | 3.76 | 103.64 | 0.15 | -84.21 | 0.19 | -75.0 | 0.15 | -21.05 | 0.01 | 0.0 | -40.00 | 0 |
| 2017 (4) | 1.01 | 0 | -0.27 | 0 | -0.09 | 0 | 0.21 | 0 | 0.74 | 0 | 0.15 | 0 | -0.12 | 0 | 1.85 | 0 | 0.95 | 0 | 0.76 | 0 | 0.19 | 0 | 0.01 | 0 | 105.21 | 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) | -2.86 | -132.99 | -162.31 | -2.54 | -64.94 | -647.06 | -3.96 | -942.11 | -34.69 | -0.03 | -137.5 | -130.0 | -5.4 | -175.74 | -227.06 | 3.3 | 667.44 | 1400.0 | 1.5 | 241.51 | 2242.86 | 16.60 | 563.6 | 1080.08 | 3.32 | 31.23 | 32.8 | 3.34 | 30.47 | 68.69 | 0.61 | 48.78 | 84.85 | 0.02 | 0.0 | 0.0 | -72.04 | -124.84 | -136.57 |
| 24Q2 (19) | 8.67 | 120.05 | 93.53 | -1.54 | -4.76 | -126.47 | -0.38 | -1050.0 | 68.85 | 0.08 | -88.89 | 140.0 | 7.13 | 188.66 | 87.63 | 0.43 | 4.88 | -44.16 | -1.06 | 0.0 | -1277.78 | 2.50 | 4.39 | -54.03 | 2.53 | -6.3 | 24.63 | 2.56 | 14.29 | 43.82 | 0.41 | 10.81 | 36.67 | 0.02 | 0.0 | 0.0 | 289.97 | 93.56 | 35.92 |
| 24Q1 (18) | 3.94 | 1.29 | 605.13 | -1.47 | -219.57 | -332.35 | 0.04 | -99.74 | 113.33 | 0.72 | 253.19 | 2.86 | 2.47 | -27.99 | 320.54 | 0.41 | -6.82 | -10.87 | -1.06 | -10500.0 | -1063.64 | 2.40 | -3.17 | -53.79 | 2.7 | -13.18 | 132.76 | 2.24 | 27.27 | 194.74 | 0.37 | 5.71 | 32.14 | 0.02 | 0.0 | 100.0 | 149.81 | -17.97 | 301.67 |
| 23Q4 (17) | 3.89 | -15.25 | 229.66 | -0.46 | -35.29 | -109.09 | 15.17 | 615.99 | 808.88 | -0.47 | -570.0 | 27.69 | 3.43 | -19.29 | 257.29 | 0.44 | 100.0 | 450.0 | -0.01 | 85.71 | 92.86 | 2.47 | 75.93 | 274.61 | 3.11 | 24.4 | 11.47 | 1.76 | -11.11 | 17.33 | 0.35 | 6.06 | 29.63 | 0.02 | 0.0 | 100.0 | 182.63 | -7.29 | 175.49 |
| 23Q3 (16) | 4.59 | 2.46 | -13.07 | -0.34 | 50.0 | 12.82 | -2.94 | -140.98 | -68.97 | 0.1 | 150.0 | -90.57 | 4.25 | 11.84 | -13.09 | 0.22 | -71.43 | -46.34 | -0.07 | -177.78 | -333.33 | 1.41 | -74.15 | -62.54 | 2.5 | 23.15 | 157.73 | 1.98 | 11.24 | 65.0 | 0.33 | 10.0 | 13.79 | 0.02 | 0.0 | 100.0 | 197.00 | -7.66 | -44.04 |
| 23Q2 (15) | 4.48 | 674.36 | -12.33 | -0.68 | -100.0 | -142.86 | -1.22 | -306.67 | -862.5 | -0.2 | -128.57 | 16.67 | 3.8 | 439.29 | -21.33 | 0.77 | 67.39 | 120.0 | 0.09 | -18.18 | 50.0 | 5.44 | 4.93 | 82.06 | 2.03 | 75.0 | 30.13 | 1.78 | 134.21 | 39.06 | 0.3 | 7.14 | 7.14 | 0.02 | 100.0 | 100.0 | 213.33 | 387.18 | -34.46 |
| 23Q1 (14) | -0.78 | -166.1 | -106.72 | -0.34 | -54.55 | -13.33 | -0.3 | 85.98 | -118.99 | 0.7 | 207.69 | 204.35 | -1.12 | -216.67 | -109.91 | 0.46 | 475.0 | 100.0 | 0.11 | 178.57 | 237.5 | 5.19 | 685.03 | 247.01 | 1.16 | -58.42 | -52.26 | 0.76 | -49.33 | -54.22 | 0.28 | 3.7 | 3.7 | 0.01 | 0.0 | 0.0 | -74.29 | -212.06 | -112.42 |
| 22Q4 (13) | 1.18 | -77.65 | -69.27 | -0.22 | 43.59 | 82.68 | -2.14 | -22.99 | -135.73 | -0.65 | -161.32 | -192.86 | 0.96 | -80.37 | -62.65 | 0.08 | -80.49 | -94.59 | -0.14 | -566.67 | -158.33 | 0.66 | -82.41 | -89.35 | 2.79 | 187.63 | -30.08 | 1.5 | 25.0 | -32.13 | 0.27 | -6.9 | -66.67 | 0.01 | 0.0 | -66.67 | 66.29 | -81.17 | -47.35 |
| 22Q3 (12) | 5.28 | 3.33 | 0 | -0.39 | -39.29 | 0 | -1.74 | -1187.5 | 0 | 1.06 | 541.67 | 0 | 4.89 | 1.24 | 0 | 0.41 | 17.14 | 0 | 0.03 | -50.0 | 0 | 3.75 | 25.62 | 0 | 0.97 | -37.82 | 0 | 1.2 | -6.25 | 0 | 0.29 | 3.57 | 0 | 0.01 | 0.0 | 0 | 352.00 | 8.15 | 0 |
| 22Q2 (11) | 5.11 | -55.95 | 0 | -0.28 | 6.67 | 0 | 0.16 | -89.87 | 0 | -0.24 | -204.35 | 0 | 4.83 | -57.26 | 0 | 0.35 | 52.17 | 0 | 0.06 | 175.0 | 0 | 2.99 | 100.0 | 0 | 1.56 | -35.8 | 0 | 1.28 | -22.89 | 0 | 0.28 | 3.7 | 0 | 0.01 | 0.0 | 0 | 325.48 | -45.57 | 0 |
| 22Q1 (10) | 11.6 | 202.08 | 0 | -0.3 | 76.38 | 0 | 1.58 | -73.62 | 0 | 0.23 | -67.14 | 0 | 11.3 | 339.69 | 0 | 0.23 | -84.46 | 0 | -0.08 | -133.33 | 0 | 1.49 | -75.91 | 0 | 2.43 | -39.1 | 0 | 1.66 | -24.89 | 0 | 0.27 | -66.67 | 0 | 0.01 | -66.67 | 0 | 597.94 | 374.92 | 0 |
| 21Q4 (9) | 3.84 | 0 | 0 | -1.27 | 0 | 0 | 5.99 | 0 | 0 | 0.7 | 0 | 0 | 2.57 | 0 | 0 | 1.48 | 0 | 0 | 0.24 | 0 | 0 | 6.20 | 0 | 0 | 3.99 | 0 | 0 | 2.21 | 0 | 0 | 0.81 | 0 | 0 | 0.03 | 0 | 0 | 125.90 | 0 | 0 |
