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) | 4.97 | -10.77 | 1.9 | 0 | -3.29 | 0 | 0 | 0 | 6.87 | 91.9 | 0.04 | 0 | 0 | 0 | 0.05 | 0 | 6.07 | 17.18 | 5.01 | 14.65 | 0.2 | -16.67 | 0.06 | -25.0 | 94.31 | -20.59 |
| 2022 (9) | 5.57 | 75.16 | -1.99 | 0 | 4.21 | 0 | -0.09 | 0 | 3.58 | 31.14 | 0 | 0 | 0 | 0 | -0.00 | 0 | 5.18 | 43.09 | 4.37 | 53.87 | 0.24 | 0.0 | 0.08 | 60.0 | 118.76 | 16.9 |
| 2021 (8) | 3.18 | -60.89 | -0.45 | 0 | -1.44 | 0 | 0.08 | 700.0 | 2.73 | -69.77 | 0.02 | 0.0 | 0 | 0 | 0.03 | -12.49 | 3.62 | 20.27 | 2.84 | 22.41 | 0.24 | -4.0 | 0.05 | 25.0 | 101.60 | -67.38 |
| 2020 (7) | 8.13 | 22.81 | 0.9 | 0 | -0.92 | 0 | 0.01 | -85.71 | 9.03 | 84.29 | 0.02 | 100.0 | 0 | 0 | 0.04 | 76.68 | 3.01 | 89.31 | 2.32 | 96.61 | 0.25 | 38.89 | 0.04 | 33.33 | 311.49 | -34.6 |
| 2019 (6) | 6.62 | 0 | -1.72 | 0 | -1.28 | 0 | 0.07 | 0 | 4.9 | 0 | 0.01 | -66.67 | 0 | 0 | 0.02 | -67.54 | 1.59 | 14.39 | 1.18 | -11.28 | 0.18 | 800.0 | 0.03 | 200.0 | 476.26 | 0 |
| 2018 (5) | -0.09 | 0 | -0.42 | 0 | -3.06 | 0 | -0.26 | 0 | -0.51 | 0 | 0.03 | -62.5 | 0 | 0 | 0.06 | -64.73 | 1.39 | 110.61 | 1.33 | 250.0 | 0.02 | 0.0 | 0.01 | 0 | -6.62 | 0 |
| 2017 (4) | 2.42 | 0 | -0.64 | 0 | 2.43 | 0 | 0.9 | 0 | 1.78 | 0 | 0.08 | 0 | 0 | 0 | 0.18 | 0 | 0.66 | 0 | 0.38 | 0 | 0.02 | 0 | 0 | 0 | 605.00 | 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) | -11.74 | -769.63 | -487.0 | -0.03 | -125.0 | 57.14 | 7.97 | 4788.24 | 351.42 | 0.7 | 1300.0 | 418.18 | -11.77 | -856.91 | -468.6 | 0 | -100.0 | -100.0 | -0.01 | 90.0 | 0 | -0.00 | -100.0 | -100.0 | 1.78 | -0.56 | 15.58 | 1.4 | -8.5 | 2.94 | 0.05 | 0.0 | -16.67 | 0.02 | 0.0 | 100.0 | -798.64 | -846.54 | -471.03 |
| 24Q2 (19) | -1.35 | -290.14 | -1025.0 | 0.12 | 100.67 | 300.0 | -0.17 | -200.0 | -240.0 | 0.05 | -77.27 | 116.13 | -1.23 | 92.82 | -1266.67 | 0.03 | -99.83 | 50.0 | -0.1 | 0 | 0 | 0.13 | -99.84 | 41.98 | 1.79 | 2.87 | 6.55 | 1.53 | 6.99 | 10.87 | 0.05 | 400.0 | -16.67 | 0.02 | 0.0 | 100.0 | -84.38 | -273.5 | -919.53 |
| 24Q1 (18) | 0.71 | -90.67 | 239.22 | -17.84 | -8820.0 | -933.64 | 0.17 | 950.0 | 440.0 | 0.22 | 633.33 | -63.93 | -17.13 | -331.17 | -1150.92 | 17.82 | 89000.0 | 0 | 0 | 0 | 0 | 82.12 | 70523.04 | 0 | 1.74 | 26.09 | 18.37 | 1.43 | 32.41 | 20.17 | 0.01 | -50.0 | -83.33 | 0.02 | 0.0 | 100.0 | 48.63 | -92.84 | 220.15 |
| 23Q4 (17) | 7.61 | 480.5 | -21.71 | -0.2 | -185.71 | -2100.0 | -0.02 | 99.37 | 50.0 | 0.03 | 113.64 | 109.68 | 7.41 | 457.97 | -23.84 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.12 | 108.14 | 0 | 1.38 | -10.39 | 12.2 | 1.08 | -20.59 | 10.2 | 0.02 | -66.67 | -66.67 | 0.02 | 100.0 | 0.0 | 679.46 | 585.82 | -25.9 |
| 23Q3 (16) | -2.0 | -1566.67 | 28.06 | -0.07 | -333.33 | 96.83 | -3.17 | -6240.0 | -172.87 | -0.22 | 29.03 | -215.79 | -2.07 | -2200.0 | 58.52 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.06 | -37.71 | 0 | 1.54 | -8.33 | 12.41 | 1.36 | -1.45 | 4.62 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | -139.86 | -1589.98 | 30.57 |
| 23Q2 (15) | -0.12 | 76.47 | 82.09 | 0.03 | -98.6 | -82.35 | -0.05 | 0.0 | 0.0 | -0.31 | -150.82 | -616.67 | -0.09 | -105.52 | 82.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.09 | 0 | 0 | 1.68 | 14.29 | 47.37 | 1.38 | 15.97 | 48.39 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | -8.28 | 79.55 | 87.52 |
| 23Q1 (14) | -0.51 | -105.25 | 28.17 | 2.14 | 21300.0 | 5250.0 | -0.05 | -25.0 | 0.0 | 0.61 | 296.77 | 2133.33 | 1.63 | -83.25 | 343.28 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.47 | 19.51 | 2.8 | 1.19 | 21.43 | 2.59 | 0.06 | 0.0 | 0.0 | 0.01 | -50.0 | -50.0 | -40.48 | -104.41 | 29.31 |
| 22Q4 (13) | 9.72 | 449.64 | -3.57 | 0.01 | 100.45 | 105.26 | -0.04 | -100.92 | -33.33 | -0.31 | -263.16 | -381.82 | 9.73 | 294.99 | -1.62 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 1.23 | -10.22 | -12.77 | 0.98 | -24.62 | -5.77 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 916.98 | 555.19 | 0.98 |
| 22Q3 (12) | -2.78 | -314.93 | 49.45 | -2.21 | -1400.0 | -1741.67 | 4.35 | 8800.0 | 434.62 | 0.19 | 216.67 | 850.0 | -4.99 | -898.0 | 11.21 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.37 | 20.18 | 107.58 | 1.3 | 39.78 | 128.07 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | -201.45 | -203.68 | 76.56 |
| 22Q2 (11) | -0.67 | 5.63 | 60.12 | 0.17 | 325.0 | 88.89 | -0.05 | 0.0 | 16.67 | 0.06 | 300.0 | 112.24 | -0.5 | 25.37 | 68.55 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.14 | -20.28 | 75.38 | 0.93 | -19.83 | 82.35 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | -66.34 | -15.86 | 77.1 |
| 22Q1 (10) | -0.71 | -107.04 | -353.57 | 0.04 | 121.05 | 117.39 | -0.05 | -66.67 | 0.0 | -0.03 | -127.27 | -106.82 | -0.67 | -106.77 | -1440.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.43 | 1.42 | 58.89 | 1.16 | 11.54 | 63.38 | 0.06 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | -57.26 | -106.31 | -259.5 |
| 21Q4 (9) | 10.08 | 283.27 | 50.9 | -0.19 | -58.33 | 67.8 | -0.03 | 97.69 | 57.14 | 0.11 | 450.0 | 222.22 | 9.89 | 275.98 | 62.4 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.13 | 0 | 0 | 1.41 | 113.64 | -22.1 | 1.04 | 82.46 | -22.39 | 0.06 | 0.0 | -50.0 | 0.01 | 0.0 | -50.0 | 908.11 | 205.67 | 101.2 |
| 21Q3 (8) | -5.5 | -227.38 | 0 | -0.12 | -233.33 | 0 | -1.3 | -2066.67 | 0 | 0.02 | 104.08 | 0 | -5.62 | -253.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.66 | 1.54 | 0 | 0.57 | 11.76 | 0 | 0.06 | 0.0 | 0 | 0.01 | 0.0 | 0 | -859.38 | -196.69 | 0 |
| 21Q2 (7) | -1.68 | -700.0 | -215.86 | 0.09 | 139.13 | -93.96 | -0.06 | -20.0 | 92.86 | -0.49 | -211.36 | -590.0 | -1.59 | -3280.0 | -154.08 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.65 | -27.78 | -45.83 | 0.51 | -28.17 | -47.96 | 0.06 | 0.0 | -50.0 | 0.01 | 0.0 | -50.0 | -289.66 | -906.9 | -323.73 |
| 21Q1 (6) | 0.28 | -95.81 | 0 | -0.23 | 61.02 | 0 | -0.05 | 28.57 | 0 | 0.44 | 588.89 | 0 | 0.05 | -99.18 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0 | 0 | 0.9 | -50.28 | 0 | 0.71 | -47.01 | 0 | 0.06 | -50.0 | 0 | 0.01 | -50.0 | 0 | 35.90 | -92.05 | 0 |
| 20Q4 (5) | 6.68 | 0 | 357.53 | -0.59 | 0 | 0 | -0.07 | 0 | -119.44 | -0.09 | 0 | -250.0 | 6.09 | 0 | 317.12 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.81 | 0 | 135.06 | 1.34 | 0 | 157.69 | 0.12 | 0 | 33.33 | 0.02 | 0 | 0.0 | 451.35 | 0 | 94.76 |
