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) | 6.58 | -0.75 | -10.32 | 0 | -1.15 | 0 | 0.14 | 0 | -3.74 | 0 | 9.72 | 65.03 | -0.54 | 0 | 51.67 | 51.43 | 3.44 | -8.75 | 2.61 | -9.38 | 4.8 | 2.78 | 0.05 | 25.0 | 88.20 | 0.98 |
| 2022 (9) | 6.63 | 6.94 | -5.93 | 0 | 5.6 | 165.4 | -0.06 | 0 | 0.7 | 0 | 5.89 | -5.91 | 0 | 0 | 34.13 | -19.87 | 3.77 | 27.36 | 2.88 | 14.29 | 4.67 | 14.46 | 0.04 | 100.0 | 87.35 | -6.73 |
| 2021 (8) | 6.2 | 30.25 | -6.47 | 0 | 2.11 | 0 | 0.1 | 11.11 | -0.27 | 0 | 6.26 | 41.63 | -0.04 | 0 | 42.59 | 7.23 | 2.96 | 52.58 | 2.52 | 58.49 | 4.08 | 24.39 | 0.02 | 100.0 | 93.66 | -3.98 |
| 2020 (7) | 4.76 | 57.1 | -4.44 | 0 | -0.25 | 0 | 0.09 | 350.0 | 0.32 | 0 | 4.42 | -37.13 | 0 | 0 | 39.71 | -51.64 | 1.94 | 71.68 | 1.59 | 93.9 | 3.28 | 33.33 | 0.01 | 0.0 | 97.54 | 5.91 |
| 2019 (6) | 3.03 | 72.16 | -6.98 | 0 | 6.17 | 820.9 | 0.02 | 0 | -3.95 | 0 | 7.03 | 121.77 | 0 | 0 | 82.13 | 79.02 | 1.13 | 21.51 | 0.82 | 22.39 | 2.46 | 43.02 | 0.01 | 0 | 92.10 | 25.06 |
| 2018 (5) | 1.76 | 0 | -3.12 | 0 | 0.67 | 0 | -0.19 | 0 | -1.36 | 0 | 3.17 | 0 | 0 | 0 | 45.88 | 0 | 0.93 | 0 | 0.67 | 0 | 1.72 | 0 | 0 | 0 | 73.64 | 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) | 1.22 | -40.78 | -45.29 | -3.36 | 36.96 | -40.59 | 6.79 | 5.76 | 483.62 | -0.11 | -222.22 | -57.14 | -2.14 | 34.56 | -1237.5 | 2.93 | -44.92 | 23.63 | -0.23 | 0 | 0 | 56.45 | -45.99 | 19.1 | 0.33 | -54.17 | -69.16 | 0.14 | -65.85 | -80.56 | 1.78 | 8.54 | 45.9 | 0.01 | 0.0 | -50.0 | 63.21 | -36.79 | -44.44 |
| 24Q2 (19) | 2.06 | 34.64 | -2.37 | -5.33 | -27.51 | -153.81 | 6.42 | 81.36 | 10600.0 | 0.09 | 1000.0 | 80.0 | -3.27 | -23.4 | -32800.0 | 5.32 | 31.68 | 220.48 | 0 | 0 | 100.0 | 104.52 | 12.54 | 217.33 | 0.72 | 300.0 | -34.55 | 0.41 | 510.0 | -49.38 | 1.64 | 12.33 | 36.67 | 0.01 | -50.0 | 0.0 | 100.00 | -9.8 | -4.27 |
| 24Q1 (18) | 1.53 | -5.56 | 146.77 | -4.18 | 14.87 | -349.46 | 3.54 | 348.1 | 1575.0 | -0.01 | -105.56 | 0.0 | -2.65 | 19.45 | -754.84 | 4.04 | -24.63 | 364.37 | 0 | -100.0 | 0 | 92.87 | -18.74 | 335.54 | 0.18 | -75.34 | -66.67 | -0.1 | -113.89 | -127.78 | 1.46 | 18.7 | 25.86 | 0.02 | 0.0 | 100.0 | 110.87 | 34.82 | 173.6 |
| 23Q4 (17) | 1.62 | -27.35 | -27.68 | -4.91 | -105.44 | -302.46 | 0.79 | 144.63 | 243.48 | 0.18 | 357.14 | 1000.0 | -3.29 | -1956.25 | -422.55 | 5.36 | 126.16 | 339.34 | 0.42 | 0 | 0 | 114.29 | 141.11 | 342.15 | 0.73 | -31.78 | -38.14 | 0.72 | 0.0 | -33.94 | 1.23 | 0.82 | 1.65 | 0.02 | 0.0 | 100.0 | 82.23 | -27.72 | -15.2 |
| 23Q3 (16) | 2.23 | 5.69 | 100.9 | -2.39 | -13.81 | -146.39 | -1.77 | -3050.0 | -143.6 | -0.07 | -240.0 | -16.67 | -0.16 | -1700.0 | -214.29 | 2.37 | 42.77 | 182.14 | 0 | 100.0 | 0 | 47.40 | 43.91 | 158.44 | 1.07 | -2.73 | -3.6 | 0.72 | -11.11 | -7.69 | 1.22 | 1.67 | 2.52 | 0.02 | 100.0 | 100.0 | 113.78 | 8.92 | 102.95 |
| 23Q2 (15) | 2.11 | 240.32 | 15.93 | -2.1 | -125.81 | -54.41 | 0.06 | 125.0 | -83.78 | 0.05 | 600.0 | -50.0 | 0.01 | 103.23 | -97.83 | 1.66 | 90.8 | 23.88 | -0.42 | 0 | 0 | 32.94 | 54.46 | 3.23 | 1.1 | 103.7 | 22.22 | 0.81 | 125.0 | 39.66 | 1.2 | 3.45 | 5.26 | 0.01 | 0.0 | 0.0 | 104.46 | 157.77 | -0.71 |
| 23Q1 (14) | 0.62 | -72.32 | -57.53 | -0.93 | 23.77 | 60.76 | -0.24 | -204.35 | -125.81 | -0.01 | 50.0 | 85.71 | -0.31 | -130.39 | 65.93 | 0.87 | -28.69 | -65.06 | 0 | 0 | 0 | 21.32 | -17.5 | -67.89 | 0.54 | -54.24 | -8.47 | 0.36 | -66.97 | -16.28 | 1.16 | -4.13 | 3.57 | 0.01 | 0.0 | 0.0 | 40.52 | -58.21 | -56.7 |
| 22Q4 (13) | 2.24 | 101.8 | 16.06 | -1.22 | -25.77 | 34.05 | 0.23 | -94.33 | 27.78 | -0.02 | 66.67 | -128.57 | 1.02 | 628.57 | 1175.0 | 1.22 | 45.24 | -32.6 | 0 | 0 | 100.0 | 25.85 | 40.93 | -39.17 | 1.18 | 6.31 | 4.42 | 1.09 | 39.74 | 11.22 | 1.21 | 1.68 | 12.04 | 0.01 | 0.0 | 0.0 | 96.97 | 72.97 | 4.0 |
| 22Q3 (12) | 1.11 | -39.01 | -39.01 | -0.97 | 28.68 | 2.02 | 4.06 | 997.3 | 456.14 | -0.06 | -160.0 | -200.0 | 0.14 | -69.57 | -83.13 | 0.84 | -37.31 | -13.4 | 0 | 0 | 0 | 18.34 | -42.51 | -28.15 | 1.11 | 23.33 | 42.31 | 0.78 | 34.48 | 8.33 | 1.19 | 4.39 | 13.33 | 0.01 | 0.0 | 0.0 | 56.06 | -46.71 | -45.17 |
| 22Q2 (11) | 1.82 | 24.66 | 23.81 | -1.36 | 42.62 | -223.81 | 0.37 | -60.22 | -72.99 | 0.1 | 242.86 | 66.67 | 0.46 | 150.55 | -56.19 | 1.34 | -46.18 | 235.0 | 0 | 0 | 0 | 31.90 | -51.95 | 191.93 | 0.9 | 52.54 | 20.0 | 0.58 | 34.88 | 5.45 | 1.14 | 1.79 | 12.87 | 0.01 | 0.0 | 0.0 | 105.20 | 12.41 | 12.36 |
| 22Q1 (10) | 1.46 | -24.35 | 50.52 | -2.37 | -28.11 | 26.17 | 0.93 | 416.67 | -45.29 | -0.07 | -200.0 | 22.22 | -0.91 | -1237.5 | 59.38 | 2.49 | 37.57 | -18.89 | 0 | 100.0 | 0 | 66.40 | 56.28 | -35.33 | 0.59 | -47.79 | 103.45 | 0.43 | -56.12 | 53.57 | 1.12 | 3.7 | 20.43 | 0.01 | 0.0 | 0 | 93.59 | 0.38 | 16.75 |
| 21Q4 (9) | 1.93 | 6.04 | -35.23 | -1.85 | -86.87 | 24.18 | 0.18 | 115.79 | 137.5 | 0.07 | 16.67 | -22.22 | 0.08 | -90.36 | -85.19 | 1.81 | 86.6 | -24.9 | -0.04 | 0 | 0 | 42.49 | 66.45 | 8.25 | 1.13 | 44.87 | -10.32 | 0.98 | 36.11 | -3.92 | 1.08 | 2.86 | -38.29 | 0.01 | 0.0 | 0 | 93.24 | -8.81 | -13.33 |
| 21Q3 (8) | 1.82 | 23.81 | 0 | -0.99 | -135.71 | 0 | -1.14 | -183.21 | 0 | 0.06 | 0.0 | 0 | 0.83 | -20.95 | 0 | 0.97 | 142.5 | 0 | 0 | 0 | 0 | 25.53 | 133.57 | 0 | 0.78 | 4.0 | 0 | 0.72 | 30.91 | 0 | 1.05 | 3.96 | 0 | 0.01 | 0.0 | 0 | 102.25 | 9.2 | 0 |
| 21Q2 (7) | 1.47 | 51.55 | 0 | -0.42 | 86.92 | 0 | 1.37 | -19.41 | 0 | 0.06 | 166.67 | 0 | 1.05 | 146.88 | 0 | 0.4 | -86.97 | 0 | 0 | 0 | 0 | 10.93 | -89.36 | 0 | 0.75 | 158.62 | 0 | 0.55 | 96.43 | 0 | 1.01 | 8.6 | 0 | 0.01 | 0 | 0 | 93.63 | 16.8 | 0 |
| 21Q1 (6) | 0.97 | -67.45 | 0 | -3.21 | -31.56 | 0 | 1.7 | 454.17 | 0 | -0.09 | -200.0 | 0 | -2.24 | -514.81 | 0 | 3.07 | 27.39 | 0 | 0 | 0 | 0 | 102.68 | 161.59 | 0 | 0.29 | -76.98 | 0 | 0.28 | -72.55 | 0 | 0.93 | -46.86 | 0 | 0 | 0 | 0 | 80.17 | -25.48 | 0 |
| 20Q4 (5) | 2.98 | 0 | 0 | -2.44 | 0 | 0 | -0.48 | 0 | 0 | 0.09 | 0 | 0 | 0.54 | 0 | 0 | 2.41 | 0 | 0 | 0 | 0 | 0 | 39.25 | 0 | 0 | 1.26 | 0 | 0 | 1.02 | 0 | 0 | 1.75 | 0 | 0 | 0 | 0 | 0 | 107.58 | 0 | 0 |
