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) | 3.45 | -20.32 | 2.65 | 0 | -0.84 | 0 | 0.04 | 0 | 6.1 | 45.93 | 0.4 | 166.67 | -0.9 | 0 | 1.82 | 230.48 | 2.58 | 20.56 | 2.36 | -4.45 | 0.57 | -8.06 | 0.02 | 100.0 | 116.95 | -16.27 |
| 2022 (9) | 4.33 | 0 | -0.15 | 0 | -0.21 | 0 | -0.03 | 0 | 4.18 | 0 | 0.15 | -93.15 | 0 | 0 | 0.55 | -93.0 | 2.14 | 8.63 | 2.47 | 52.47 | 0.62 | 34.78 | 0.01 | -66.67 | 139.68 | 0 |
| 2021 (8) | -0.04 | 0 | -2.78 | 0 | 1.91 | 0 | 0.12 | 0 | -2.82 | 0 | 2.19 | 508.33 | 0 | 0 | 7.86 | 442.37 | 1.97 | -23.05 | 1.62 | -1.22 | 0.46 | 6.98 | 0.03 | 0.0 | -1.90 | 0 |
| 2020 (7) | 1.82 | -49.44 | -1.18 | 0 | -1.09 | 0 | -0.03 | 0 | 0.64 | -81.66 | 0.36 | 44.0 | -0.82 | 0 | 1.45 | 35.01 | 2.56 | 17.97 | 1.64 | 26.15 | 0.43 | -8.51 | 0.03 | 0.0 | 86.67 | -56.67 |
| 2019 (6) | 3.6 | 0 | -0.11 | 0 | -1.41 | 0 | 0.05 | -16.67 | 3.49 | 1736.84 | 0.25 | -40.48 | 0 | 0 | 1.07 | -46.71 | 2.17 | 13.61 | 1.3 | -32.29 | 0.47 | 34.29 | 0.03 | -57.14 | 200.00 | 0 |
| 2018 (5) | 0 | 0 | 0.19 | 0 | -0.69 | 0 | 0.06 | 0 | 0.19 | 0 | 0.42 | 0 | 0 | 0 | 2.02 | 0 | 1.91 | 0 | 1.92 | 0 | 0.35 | 0 | 0.07 | 0 | 0.00 | 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) | 0.59 | 13.46 | 318.52 | 1.06 | 1063.64 | 715.38 | 0.02 | 300.0 | -60.0 | 0.03 | -25.0 | -25.0 | 1.65 | 302.44 | 1278.57 | 0.07 | -50.0 | -56.25 | 0 | 0 | 0 | 1.09 | -53.59 | -59.25 | 0.68 | 1.49 | -15.0 | 0.29 | -55.38 | -64.2 | 0.1 | -16.67 | -16.67 | 0.01 | 0.0 | 0 | 147.50 | 121.25 | 608.06 |
| 24Q2 (19) | 0.52 | -57.02 | -59.69 | -0.11 | 90.98 | -120.0 | -0.01 | -103.57 | 98.44 | 0.04 | -66.67 | -33.33 | 0.41 | 4200.0 | -66.94 | 0.14 | 55.56 | 600.0 | 0 | 0 | 0 | 2.35 | 50.33 | 484.71 | 0.67 | 13.56 | 59.52 | 0.65 | 3.17 | 30.0 | 0.12 | 0.0 | -20.0 | 0.01 | 0.0 | 0 | 66.67 | -58.13 | -66.41 |
| 24Q1 (18) | 1.21 | -0.82 | 0.83 | -1.22 | -141.92 | -248.57 | 0.28 | 247.37 | 660.0 | 0.12 | 1100.0 | 271.43 | -0.01 | -100.24 | -101.18 | 0.09 | -43.75 | 28.57 | 0 | 100.0 | 0 | 1.57 | -43.85 | 18.51 | 0.59 | -19.18 | -4.84 | 0.63 | -5.97 | 65.79 | 0.12 | -7.69 | -25.0 | 0.01 | 0 | 0 | 159.21 | 4.4 | -28.36 |
| 23Q4 (17) | 1.22 | 551.85 | -29.48 | 2.91 | 2138.46 | 14650.0 | -0.19 | -480.0 | -114.62 | 0.01 | -75.0 | 106.67 | 4.13 | 3050.0 | 141.52 | 0.16 | 0.0 | 300.0 | -0.9 | 0 | 0 | 2.79 | 4.01 | 315.33 | 0.73 | -8.75 | 247.62 | 0.67 | -17.28 | 3250.0 | 0.13 | 8.33 | -31.58 | 0 | 0 | 0 | 152.50 | 625.28 | -81.49 |
| 23Q3 (16) | -0.27 | -120.93 | -120.15 | 0.13 | 360.0 | 230.0 | 0.05 | 107.81 | 107.81 | 0.04 | -33.33 | -77.78 | -0.14 | -111.29 | -111.29 | 0.16 | 700.0 | 1500.0 | 0 | 0 | 0 | 2.68 | 566.0 | 1885.93 | 0.8 | 90.48 | -5.88 | 0.81 | 62.0 | -25.69 | 0.12 | -20.0 | -40.0 | 0 | 0 | 0 | -29.03 | -114.63 | -127.95 |
| 23Q2 (15) | 1.29 | 7.5 | 22.86 | -0.05 | 85.71 | -150.0 | -0.64 | -1180.0 | 33.33 | 0.06 | 185.71 | 500.0 | 1.24 | 45.88 | 20.39 | 0.02 | -71.43 | -75.0 | 0 | 0 | 0 | 0.40 | -69.53 | -67.81 | 0.42 | -32.26 | -19.23 | 0.5 | 31.58 | -27.54 | 0.15 | -6.25 | 36.36 | 0 | 0 | 0 | 198.46 | -10.69 | 51.21 |
| 23Q1 (14) | 1.2 | -30.64 | 500.0 | -0.35 | -1650.0 | 0 | -0.05 | -103.85 | -155.56 | -0.07 | 53.33 | 0.0 | 0.85 | -50.29 | 325.0 | 0.07 | 75.0 | 0 | 0 | 0 | 0 | 1.32 | 96.79 | 0 | 0.62 | 195.24 | 10.71 | 0.38 | 1800.0 | -43.28 | 0.16 | -15.79 | 45.45 | 0 | 0 | 0 | 222.22 | -73.03 | 766.67 |
| 22Q4 (13) | 1.73 | 29.1 | 130.67 | -0.02 | 80.0 | 33.33 | 1.3 | 303.12 | 864.71 | -0.15 | -183.33 | -236.36 | 1.71 | 37.9 | 137.5 | 0.04 | 300.0 | -20.0 | 0 | 0 | 0 | 0.67 | 397.32 | 0.67 | 0.21 | -75.29 | -66.13 | 0.02 | -98.17 | -96.43 | 0.19 | -5.0 | 72.73 | 0 | 0 | -100.0 | 823.81 | 693.07 | 646.92 |
| 22Q3 (12) | 1.34 | 27.62 | 235.35 | -0.1 | -400.0 | 84.13 | -0.64 | 33.33 | -6300.0 | 0.18 | 1700.0 | 800.0 | 1.24 | 20.39 | 176.54 | 0.01 | -87.5 | -66.67 | 0 | 0 | 0 | 0.13 | -89.2 | -69.64 | 0.85 | 63.46 | 254.17 | 1.09 | 57.97 | 541.18 | 0.2 | 81.82 | 66.67 | 0 | 0 | -100.0 | 103.88 | -20.86 | 131.48 |
| 22Q2 (11) | 1.05 | 425.0 | 425.0 | -0.02 | 0 | 99.05 | -0.96 | -1166.67 | -145.71 | 0.01 | 114.29 | 200.0 | 1.03 | 415.0 | 153.93 | 0.08 | 0 | -96.21 | 0 | 0 | 0 | 1.25 | 0 | -91.94 | 0.52 | -7.14 | -52.73 | 0.69 | 2.99 | -22.47 | 0.11 | 0.0 | -52.17 | 0 | 0 | -100.0 | 131.25 | 411.88 | 641.56 |
| 22Q1 (10) | 0.2 | -73.33 | 0 | 0 | 100.0 | 0 | 0.09 | 152.94 | 0 | -0.07 | -163.64 | 0 | 0.2 | -72.22 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.56 | -9.68 | 0 | 0.67 | 19.64 | 0 | 0.11 | 0.0 | 0 | 0 | -100.0 | 0 | 25.64 | -76.75 | 0 |
| 21Q4 (9) | 0.75 | 175.76 | 377.78 | -0.03 | 95.24 | 97.03 | -0.17 | -1600.0 | 75.71 | 0.11 | 450.0 | 257.14 | 0.72 | 144.44 | 156.25 | 0.05 | 66.67 | -77.27 | 0 | 0 | 100.0 | 0.67 | 50.0 | -58.33 | 0.62 | 158.33 | -63.74 | 0.56 | 229.41 | -44.0 | 0.11 | -8.33 | -45.0 | 0.01 | 0.0 | 0.0 | 110.29 | 133.42 | 594.28 |
| 21Q3 (8) | -0.99 | -595.0 | 0 | -0.63 | 70.14 | 0 | -0.01 | -100.48 | 0 | 0.02 | 300.0 | 0 | -1.62 | 15.18 | 0 | 0.03 | -98.58 | 0 | 0 | 0 | 0 | 0.44 | -97.13 | 0 | 0.24 | -78.18 | 0 | 0.17 | -80.9 | 0 | 0.12 | -47.83 | 0 | 0.01 | 0.0 | 0 | -330.00 | -1964.5 | 0 |
| 21Q2 (7) | 0.2 | 0 | -90.43 | -2.11 | 0 | -1141.18 | 2.1 | 0 | 625.0 | -0.01 | 0 | -125.0 | -1.91 | 0 | -199.48 | 2.11 | 0 | 1407.14 | 0 | 0 | 0 | 15.50 | 0 | 1126.98 | 1.1 | 0 | 27.91 | 0.89 | 0 | 39.06 | 0.23 | 0 | 0.0 | 0.01 | 0 | 0.0 | 17.70 | 0 | -92.55 |
