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) | 0.95 | 17.28 | -0.25 | 0 | 0.41 | 0 | 0.02 | -88.89 | 0.7 | -36.36 | 0.17 | 325.0 | 0 | 0 | 3.07 | 323.47 | 0.46 | -2.13 | 0.5 | -20.63 | 0.29 | 3.57 | 0.06 | 100.0 | 111.76 | 29.7 |
| 2022 (9) | 0.81 | 285.71 | 0.29 | 0 | -0.62 | 0 | 0.18 | 0 | 1.1 | 0 | 0.04 | -84.0 | -0.1 | 0 | 0.72 | -85.74 | 0.47 | 74.07 | 0.63 | 103.23 | 0.28 | 0.0 | 0.03 | 0.0 | 86.17 | 154.41 |
| 2021 (8) | 0.21 | -56.25 | -1.07 | 0 | -0.39 | 0 | -0.13 | 0 | -0.86 | 0 | 0.25 | 177.78 | 0 | 0 | 5.08 | 147.29 | 0.27 | -12.9 | 0.31 | 14.81 | 0.28 | 3.7 | 0.03 | 0.0 | 33.87 | -59.78 |
| 2020 (7) | 0.48 | -44.83 | -0.46 | 0 | -0.73 | 0 | -0.03 | 0 | 0.02 | -66.67 | 0.09 | 0 | 0 | 0 | 2.05 | 0 | 0.31 | 6.9 | 0.27 | -27.03 | 0.27 | -6.9 | 0.03 | -25.0 | 84.21 | -32.24 |
| 2019 (6) | 0.87 | 0 | -0.81 | 0 | -0.2 | 0 | 0.03 | 0 | 0.06 | -91.43 | 0 | 0 | -0.07 | 0 | -0.00 | 0 | 0.29 | 11.54 | 0.37 | -2.63 | 0.29 | 123.08 | 0.04 | 0.0 | 124.29 | 0 |
| 2018 (5) | -0.1 | 0 | 0.8 | 700.0 | 0.14 | 0 | -0.32 | 0 | 0.7 | 169.23 | 0.14 | 133.33 | -0.23 | 0 | 1.88 | 117.32 | 0.26 | -48.0 | 0.38 | 111.11 | 0.13 | -13.33 | 0.04 | 0.0 | -18.18 | 0 |
| 2017 (4) | 0.16 | 0 | 0.1 | 0 | -0.03 | 0 | -0.03 | 0 | 0.26 | 0 | 0.06 | 0 | -0.06 | 0 | 0.87 | 0 | 0.5 | 0 | 0.18 | 0 | 0.15 | 0 | 0.04 | 0 | 43.24 | 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) | 0.07 | 216.67 | -12.5 | -0.03 | 93.48 | -133.33 | -0.03 | 94.23 | 0 | -0.03 | 72.73 | -250.0 | 0.04 | 107.69 | -76.47 | 0.06 | 500.0 | 300.0 | 0.01 | 102.22 | 0 | 3.70 | 370.37 | 265.43 | 0.12 | 300.0 | 0.0 | 0.07 | -22.22 | -50.0 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 41.18 | 230.39 | 18.38 |
| 24Q2 (19) | -0.06 | -150.0 | -125.0 | -0.46 | -411.11 | -1050.0 | -0.52 | -1200.0 | -206.12 | -0.11 | -175.0 | -466.67 | -0.52 | -1833.33 | -360.0 | 0.01 | -75.0 | -90.0 | -0.45 | 0 | 0 | 0.79 | -77.36 | -89.29 | 0.03 | 250.0 | -57.14 | 0.09 | 80.0 | -43.75 | 0.08 | 0.0 | 14.29 | 0.02 | 0.0 | 0.0 | -31.58 | -139.47 | -132.89 |
| 24Q1 (18) | 0.12 | -52.0 | -67.57 | -0.09 | 25.0 | 50.0 | -0.04 | 0.0 | 0.0 | -0.04 | 0.0 | -500.0 | 0.03 | -76.92 | -84.21 | 0.04 | -60.0 | 300.0 | 0 | 0 | 0 | 3.48 | -51.65 | 404.35 | -0.02 | -120.0 | -111.76 | 0.05 | -28.57 | -61.54 | 0.08 | 14.29 | 14.29 | 0.02 | 0.0 | 100.0 | 80.00 | -48.8 | -54.59 |
| 23Q4 (17) | 0.25 | 212.5 | -47.92 | -0.12 | -233.33 | -250.0 | -0.04 | 0 | 0.0 | -0.04 | -300.0 | -128.57 | 0.13 | -23.53 | -76.79 | 0.1 | 433.33 | 0 | 0 | 0 | 100.0 | 7.19 | 421.34 | 0 | 0.1 | -16.67 | -50.0 | 0.07 | -50.0 | -36.36 | 0.07 | -12.5 | 0.0 | 0.02 | 100.0 | 100.0 | 156.25 | 349.22 | -38.15 |
| 23Q3 (16) | 0.08 | -66.67 | 33.33 | 0.09 | 325.0 | -35.71 | 0 | -100.0 | 100.0 | 0.02 | -33.33 | -33.33 | 0.17 | -15.0 | -15.0 | -0.03 | -130.0 | -400.0 | 0 | 0 | 0 | -2.24 | -130.45 | -386.57 | 0.12 | 71.43 | 9.09 | 0.14 | -12.5 | -44.0 | 0.08 | 14.29 | 14.29 | 0.01 | -50.0 | 0.0 | 34.78 | -63.77 | 91.3 |
| 23Q2 (15) | 0.24 | -35.14 | -45.45 | -0.04 | 77.78 | 60.0 | 0.49 | 1325.0 | 450.0 | 0.03 | 200.0 | 137.5 | 0.2 | 5.26 | -41.18 | 0.1 | 900.0 | 233.33 | 0 | 0 | 0 | 7.35 | 966.18 | 206.37 | 0.07 | -58.82 | -12.5 | 0.16 | 23.08 | 14.29 | 0.07 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 96.00 | -45.51 | -52.0 |
| 23Q1 (14) | 0.37 | -22.92 | 331.25 | -0.18 | -325.0 | -185.71 | -0.04 | 0.0 | 55.56 | 0.01 | -92.86 | -90.0 | 0.19 | -66.07 | 280.0 | 0.01 | 0 | 0 | 0 | 100.0 | 0 | 0.69 | 0 | 0 | 0.17 | -15.0 | 88.89 | 0.13 | 18.18 | 8.33 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 176.19 | -30.26 | 320.24 |
| 22Q4 (13) | 0.48 | 700.0 | 220.0 | 0.08 | -42.86 | 125.81 | -0.04 | 88.57 | -500.0 | 0.14 | 366.67 | 133.33 | 0.56 | 180.0 | 450.0 | 0 | -100.0 | -100.0 | -0.1 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.2 | 81.82 | 233.33 | 0.11 | -56.0 | 266.67 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 252.63 | 1289.47 | 85.26 |
| 22Q3 (12) | 0.06 | -86.36 | 50.0 | 0.14 | 240.0 | 126.92 | -0.35 | -150.0 | -9.38 | 0.03 | 137.5 | 137.5 | 0.2 | -41.18 | 141.67 | 0.01 | -66.67 | -85.71 | 0 | 0 | 0 | 0.78 | -67.45 | -86.05 | 0.11 | 37.5 | 37.5 | 0.25 | 78.57 | 108.33 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 18.18 | -90.91 | -9.09 |
| 22Q2 (11) | 0.44 | 375.0 | 2100.0 | -0.1 | -147.62 | 60.0 | -0.14 | -55.56 | -75.0 | -0.08 | -180.0 | 20.0 | 0.34 | 580.0 | 247.83 | 0.03 | 0 | 0.0 | 0 | 0 | 0 | 2.40 | 0 | 100.0 | 0.08 | -11.11 | -38.46 | 0.14 | 16.67 | -12.5 | 0.07 | 0.0 | -50.0 | 0.01 | 0.0 | -50.0 | 200.00 | 350.0 | 3100.0 |
| 22Q1 (10) | -0.16 | -206.67 | 0 | 0.21 | 167.74 | 0 | -0.09 | -1000.0 | 0 | 0.1 | 66.67 | 0 | 0.05 | 131.25 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.09 | 50.0 | 0 | 0.12 | 300.0 | 0 | 0.07 | 0.0 | 0 | 0.01 | 0.0 | 0 | -80.00 | -158.67 | 0 |
| 21Q4 (9) | 0.15 | 275.0 | 0 | -0.31 | 40.38 | 0 | 0.01 | 103.12 | 0 | 0.06 | 175.0 | 0 | -0.16 | 66.67 | 0 | 0.15 | 114.29 | 0 | 0 | 0 | 0 | 12.71 | 127.0 | 0 | 0.06 | -25.0 | 0 | 0.03 | -75.0 | 0 | 0.07 | 0.0 | 0 | 0.01 | 0.0 | 0 | 136.36 | 581.82 | 0 |
| 21Q3 (8) | 0.04 | 100.0 | 0 | -0.52 | -108.0 | 0 | -0.32 | -300.0 | 0 | -0.08 | 20.0 | 0 | -0.48 | -108.7 | 0 | 0.07 | 133.33 | 0 | 0 | 0 | 0 | 5.60 | 366.67 | 0 | 0.08 | -38.46 | 0 | 0.12 | -25.0 | 0 | 0.07 | -50.0 | 0 | 0.01 | -50.0 | 0 | 20.00 | 220.0 | 0 |
| 21Q2 (7) | 0.02 | 0 | 0 | -0.25 | 0 | 0 | -0.08 | 0 | 0 | -0.1 | 0 | 0 | -0.23 | 0 | 0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 1.20 | 0 | 0 | 0.13 | 0 | 0 | 0.16 | 0 | 0 | 0.14 | 0 | 0 | 0.02 | 0 | 0 | 6.25 | 0 | 0 |
