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) | 0.13 | -93.4 | -2.89 | 0 | 3.56 | 102.27 | 0.01 | 0 | -2.76 | 0 | 2.88 | 46.19 | 0 | 0 | 61.02 | 234.82 | -0.32 | 0 | -0.24 | 0 | 0.27 | 42.11 | 0 | 0 | 433.33 | 179.36 |
| 2022 (9) | 1.97 | 838.1 | -1.99 | 0 | 1.76 | 66.04 | 0 | 0 | -0.02 | 0 | 1.97 | 152.56 | 0 | 0 | 18.22 | 93.69 | 1.3 | 7.44 | 1.08 | 11.34 | 0.19 | 11.76 | 0 | 0 | 155.12 | 742.07 |
| 2021 (8) | 0.21 | -53.33 | -0.88 | 0 | 1.06 | 231.25 | 0 | 0 | -0.67 | 0 | 0.78 | 680.0 | 0 | 0 | 9.41 | 509.7 | 1.21 | 17.48 | 0.97 | 16.87 | 0.17 | 41.67 | 0 | 0 | 18.42 | -61.11 |
| 2020 (7) | 0.45 | 73.08 | -0.6 | 0 | 0.32 | 0 | 0 | 0 | -0.15 | 0 | 0.1 | -9.09 | 0 | 0 | 1.54 | -49.78 | 1.03 | 101.96 | 0.83 | 107.5 | 0.12 | 20.0 | 0 | 0 | 47.37 | -8.91 |
| 2019 (6) | 0.26 | 100.0 | -0.12 | 0 | -0.1 | 0 | 0 | 0 | 0.14 | 180.0 | 0.11 | 57.14 | 0 | 0 | 3.07 | 26.42 | 0.51 | -3.77 | 0.4 | 5.26 | 0.1 | 400.0 | 0 | 0 | 52.00 | 60.0 |
| 2018 (5) | 0.13 | -79.37 | -0.08 | 0 | 0 | 0 | 0.02 | 0 | 0.05 | -91.38 | 0.07 | 250.0 | 0 | 0 | 2.43 | 364.24 | 0.53 | -50.93 | 0.38 | -56.32 | 0.02 | 100.0 | 0 | 0 | 32.50 | -54.6 |
| 2017 (4) | 0.63 | 0 | -0.05 | 0 | -0.15 | 0 | 0 | 0 | 0.58 | 0 | 0.02 | 0 | -0.02 | 0 | 0.52 | 0 | 1.08 | 0 | 0.87 | 0 | 0.01 | 0 | 0 | 0 | 71.59 | 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) | -0.84 | -170.97 | -520.0 | -0.4 | -122.22 | -17.65 | -0.17 | -143.59 | 66.67 | 0 | 0 | 0 | -1.24 | -153.06 | -785.71 | 0.3 | 66.67 | -53.85 | 0 | 0 | 0 | 30.61 | 136.39 | -57.61 | -0.53 | -15.22 | -8.16 | -0.51 | -30.77 | -10.87 | 0.15 | 15.38 | 114.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.31 | -287.5 | -487.5 | -0.18 | 82.18 | 85.25 | 0.39 | 2050.0 | -83.88 | 0 | -100.0 | 0 | -0.49 | 55.05 | 57.02 | 0.18 | -83.93 | -80.0 | 0 | 0 | 0 | 12.95 | -89.83 | -83.02 | -0.46 | -15.0 | -283.33 | -0.39 | -25.81 | -1200.0 | 0.13 | 8.33 | 160.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | -0.08 | -118.6 | 86.21 | -1.01 | -44.29 | -60.32 | -0.02 | -101.83 | -103.51 | 0.01 | 0 | 0 | -1.09 | -303.7 | 9.92 | 1.12 | 57.75 | 80.65 | 0 | 0 | 0 | 127.27 | 61.33 | 257.18 | -0.4 | -281.82 | -671.43 | -0.31 | -255.0 | -720.0 | 0.12 | 9.09 | 140.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q4 (17) | 0.43 | 115.0 | -20.37 | -0.7 | -105.88 | -11.11 | 1.09 | 313.73 | 430.3 | 0 | 0 | 0 | -0.27 | -92.86 | -200.0 | 0.71 | 9.23 | 20.34 | 0 | 0 | 0 | 78.89 | 9.23 | 282.41 | 0.22 | 144.9 | -24.14 | 0.2 | 143.48 | -4.76 | 0.11 | 57.14 | 120.0 | 0 | 0 | 0 | 138.71 | 0 | -33.21 |
| 23Q3 (16) | 0.2 | 150.0 | -76.47 | -0.34 | 72.13 | 17.07 | -0.51 | -121.07 | 42.05 | 0 | 0 | 0 | -0.14 | 87.72 | -131.82 | 0.65 | -27.78 | 47.73 | 0 | 0 | 0 | 72.22 | -5.31 | 356.31 | -0.49 | -308.33 | -200.0 | -0.46 | -1433.33 | -217.95 | 0.07 | 40.0 | 75.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 0.08 | 113.79 | -91.11 | -1.22 | -93.65 | -82.09 | 2.42 | 324.56 | -10.04 | 0 | 0 | 0 | -1.14 | 5.79 | -595.65 | 0.9 | 45.16 | 34.33 | 0 | 0 | 0 | 76.27 | 114.05 | 206.22 | -0.12 | -271.43 | -135.29 | -0.03 | -160.0 | -109.09 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 400.00 | 168.97 | 68.89 |
| 23Q1 (14) | -0.58 | -207.41 | -75.76 | -0.63 | 0.0 | -125.0 | 0.57 | 272.73 | 111.11 | 0 | 0 | 0 | -1.21 | -1244.44 | -98.36 | 0.62 | 5.08 | 129.63 | 0 | 0 | 0 | 35.63 | 72.73 | 227.29 | 0.07 | -75.86 | -61.11 | 0.05 | -76.19 | -64.29 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -580.00 | -379.26 | -233.94 |
| 22Q4 (13) | 0.54 | -36.47 | 1000.0 | -0.63 | -53.66 | -200.0 | -0.33 | 62.5 | -156.9 | 0 | 0 | 0 | -0.09 | -120.45 | 66.67 | 0.59 | 34.09 | 321.43 | 0 | 0 | 0 | 20.63 | 30.34 | 296.38 | 0.29 | -40.82 | -32.56 | 0.21 | -46.15 | -38.24 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0 | 207.69 | 5.07 | 1450.0 |
| 22Q3 (12) | 0.85 | -5.56 | 284.78 | -0.41 | 38.81 | 25.45 | -0.88 | -132.71 | -269.23 | 0 | 0 | 100.0 | 0.44 | 91.3 | 143.56 | 0.44 | -34.33 | -20.0 | 0 | 0 | 0 | 15.83 | -36.45 | -34.96 | 0.49 | 44.12 | 36.11 | 0.39 | 18.18 | 30.0 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 197.67 | -16.54 | 250.4 |
| 22Q2 (11) | 0.9 | 372.73 | 130.77 | -0.67 | -139.29 | -1240.0 | 2.69 | 896.3 | 9066.67 | 0 | 0 | 0 | 0.23 | 137.7 | -32.35 | 0.67 | 148.15 | 2133.33 | 0 | 0 | 0 | 24.91 | 128.78 | 1402.73 | 0.34 | 88.89 | 9.68 | 0.33 | 135.71 | 26.92 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 236.84 | 236.36 | 82.19 |
| 22Q1 (10) | -0.33 | -450.0 | -194.29 | -0.28 | -33.33 | -300.0 | 0.27 | -53.45 | 2800.0 | 0 | 0 | 0 | -0.61 | -125.93 | -317.86 | 0.27 | 92.86 | 350.0 | 0 | 0 | 0 | 10.89 | 109.19 | 179.44 | 0.18 | -58.14 | 63.64 | 0.14 | -58.82 | 100.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | -173.68 | -1028.95 | -154.59 |
| 21Q4 (9) | -0.06 | 86.96 | -120.0 | -0.21 | 61.82 | 55.32 | 0.58 | 11.54 | 627.27 | 0 | 100.0 | 0 | -0.27 | 73.27 | -58.82 | 0.14 | -74.55 | 366.67 | 0 | 0 | 0 | 5.20 | -78.61 | 168.9 | 0.43 | 19.44 | 59.26 | 0.34 | 13.33 | 54.55 | 0.05 | 0.0 | 66.67 | 0 | 0 | 0 | -15.38 | 88.29 | -112.82 |
| 21Q3 (8) | -0.46 | -217.95 | -330.0 | -0.55 | -1000.0 | -5400.0 | 0.52 | 1833.33 | 257.58 | -0.01 | 0 | 0 | -1.01 | -397.06 | -631.58 | 0.55 | 1733.33 | 5400.0 | 0 | 0 | 0 | 24.34 | 1368.29 | 3428.76 | 0.36 | 16.13 | 38.46 | 0.3 | 15.38 | 42.86 | 0.05 | 25.0 | 66.67 | 0 | 0 | 0 | -131.43 | -201.1 | -257.71 |
| 21Q2 (7) | 0.39 | 11.43 | 0 | -0.05 | 28.57 | 0 | -0.03 | -200.0 | 0 | 0 | 0 | 0 | 0.34 | 21.43 | 0 | 0.03 | -50.0 | 0 | 0 | 0 | 0 | 1.66 | -57.46 | 0 | 0.31 | 181.82 | 0 | 0.26 | 271.43 | 0 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 130.00 | -59.14 | 0 |
| 21Q1 (6) | 0.35 | 16.67 | 0 | -0.07 | 85.11 | 0 | -0.01 | 90.91 | 0 | 0 | 0 | 0 | 0.28 | 264.71 | 0 | 0.06 | 100.0 | 0 | 0 | 0 | 0 | 3.90 | 101.3 | 0 | 0.11 | -59.26 | 0 | 0.07 | -68.18 | 0 | 0.04 | 33.33 | 0 | 0 | 0 | 0 | 318.18 | 165.15 | 0 |
| 20Q4 (5) | 0.3 | 50.0 | 0 | -0.47 | -4600.0 | 0 | -0.11 | 66.67 | 0 | 0 | 0 | 0 | -0.17 | -189.47 | 0 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 1.94 | 180.65 | 0 | 0.27 | 3.85 | 0 | 0.22 | 4.76 | 0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 120.00 | 44.0 | 0 |
| 20Q3 (4) | 0.2 | 0 | 0.0 | -0.01 | 0 | 0.0 | -0.33 | 0 | 0.0 | 0 | 0 | 0.0 | 0.19 | 0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.69 | 0 | 0.0 | 0.26 | 0 | 0.0 | 0.21 | 0 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 83.33 | 0 | 0.0 |
