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) | -0.28 | 0 | -1.44 | 0 | 3.8 | 0 | 0.02 | 0 | -1.72 | 0 | 0.1 | 400.0 | -0.3 | 0 | 10.64 | 187.23 | -1.07 | 0 | -0.42 | 0 | 0.18 | 38.46 | 0.1 | 100.0 | 0.00 | 0 |
| 2022 (9) | -0.6 | 0 | 0.64 | 0 | -0.03 | 0 | 0 | 0 | 0.04 | 0 | 0.02 | -89.47 | 0 | 0 | 3.70 | -92.59 | -0.72 | 0 | 1.36 | 0 | 0.13 | 30.0 | 0.05 | 66.67 | -38.96 | 0 |
| 2021 (8) | -0.42 | 0 | -0.27 | 0 | -0.17 | 0 | 0 | 0 | -0.69 | 0 | 0.19 | 1800.0 | -0.01 | 0 | 50.00 | 50.0 | -0.79 | 0 | -0.54 | 0 | 0.1 | 11.11 | 0.03 | 50.0 | 0.00 | 0 |
| 2020 (7) | -0.39 | 0 | -8.77 | 0 | 10.16 | 109.48 | 0 | 0 | -9.16 | 0 | 0.01 | -96.15 | 0 | 0 | 33.33 | -98.72 | -0.74 | 0 | -0.54 | 0 | 0.09 | 125.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2019 (6) | -0.41 | 0 | -4.58 | 0 | 4.85 | 304.17 | 0 | 0 | -4.99 | 0 | 0.26 | 2500.0 | -0.01 | 0 | 2600.00 | 0 | -0.5 | 0 | -0.36 | 0 | 0.04 | 0 | 0.02 | 0 | 0.00 | 0 |
| 2018 (5) | -0.02 | 0 | -0.97 | 0 | 1.2 | 0 | 0 | 0 | -0.99 | 0 | 0.01 | 0 | 0 | 0 | 0.00 | 0 | -0.03 | 0 | -0.02 | 0 | 0 | 0 | 0 | 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) | 0.11 | -56.0 | 237.5 | -0.49 | 23.44 | 73.22 | 0.01 | 101.01 | 200.0 | 0.03 | 200.0 | 0.0 | -0.38 | 2.56 | 80.1 | 0.1 | 0 | 0 | -0.32 | -540.0 | -3100.0 | 11.63 | 0 | 0 | 0.05 | -16.67 | 126.32 | 0.02 | -81.82 | 104.44 | 0.04 | 33.33 | 33.33 | 0.01 | -50.0 | 0.0 | 157.14 | 0.57 | 0 |
| 24Q2 (19) | 0.25 | 177.78 | 457.14 | -0.64 | -436.84 | 0 | -0.99 | -9800.0 | 49.23 | 0.01 | 200.0 | 150.0 | -0.39 | -239.29 | -457.14 | 0 | -100.0 | 0 | -0.05 | -400.0 | 0 | -0.00 | -100.0 | 0 | 0.06 | 400.0 | 131.58 | 0.11 | 161.11 | 1200.0 | 0.03 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 156.25 | 0 | 166.96 |
| 24Q1 (18) | 0.09 | 228.57 | 250.0 | 0.19 | -47.22 | 533.33 | -0.01 | 80.0 | -100.17 | -0.01 | 66.67 | -125.0 | 0.28 | -3.45 | 1033.33 | 0.02 | -50.0 | -60.0 | -0.01 | -200.0 | 96.67 | 3.64 | -58.18 | -91.27 | -0.02 | 94.12 | 94.12 | -0.18 | -1900.0 | -1000.0 | 0.03 | -62.5 | 0.0 | 0.01 | -83.33 | 0.0 | 0.00 | 100.0 | 100.0 |
| 23Q4 (17) | -0.07 | 12.5 | 22.22 | 0.36 | 119.67 | 111.76 | -0.05 | -400.0 | -400.0 | -0.03 | -200.0 | 0 | 0.29 | 115.18 | 262.5 | 0.04 | 0 | 300.0 | 0.01 | 200.0 | 0 | 8.70 | 0 | 82.61 | -0.34 | -78.95 | -61.9 | 0.01 | 102.22 | -99.44 | 0.08 | 166.67 | 166.67 | 0.06 | 500.0 | 500.0 | -46.67 | 0 | -854.07 |
| 23Q3 (16) | -0.08 | -14.29 | 46.67 | -1.83 | 0 | -1320.0 | -0.01 | 99.49 | 0.0 | 0.03 | 250.0 | 0 | -1.91 | -2628.57 | 0 | 0 | 0 | -100.0 | -0.01 | 0 | 0 | -0.00 | 0 | -100.0 | -0.19 | 0.0 | -5.56 | -0.45 | -4400.0 | -200.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 23Q2 (15) | -0.07 | -16.67 | 53.33 | 0 | -100.0 | 100.0 | -1.95 | -133.56 | -19400.0 | -0.02 | -150.0 | 0 | -0.07 | -133.33 | 93.07 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | -0.19 | 44.12 | -35.71 | -0.01 | -150.0 | 91.67 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -233.33 | -133.33 | 0 |
| 23Q1 (14) | -0.06 | 33.33 | 71.43 | 0.03 | -82.35 | -97.46 | 5.81 | 58200.0 | 58200.0 | 0.04 | 0 | 500.0 | -0.03 | -137.5 | -103.09 | 0.05 | 400.0 | 0 | -0.3 | 0 | 0 | 41.67 | 775.0 | 0 | -0.34 | -61.9 | -78.95 | 0.02 | -98.89 | 112.5 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -100.00 | -1944.44 | 0 |
| 22Q4 (13) | -0.09 | 40.0 | 43.75 | 0.17 | 13.33 | 221.43 | -0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.08 | 0 | 126.67 | 0.01 | 0.0 | -93.75 | 0 | 0 | -100.0 | 4.76 | -52.38 | -98.81 | -0.21 | -16.67 | 38.24 | 1.8 | 1300.0 | 820.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -4.89 | 0 | 0 |
| 22Q3 (12) | -0.15 | 0.0 | 11.76 | 0.15 | 117.44 | 350.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0.01 | 0 | 0.0 | 0 | 0 | 100.0 | 10.00 | 0 | -50.0 | -0.18 | -28.57 | 28.0 | -0.15 | -25.0 | 16.67 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.15 | 28.57 | -1400.0 | -0.86 | -172.88 | -2050.0 | -0.01 | 0.0 | 92.86 | 0 | 100.0 | 0 | -1.01 | -204.12 | -1920.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | -0.14 | 26.32 | 30.0 | -0.12 | 25.0 | 14.29 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.21 | -31.25 | -200.0 | 1.18 | 942.86 | 6000.0 | -0.01 | 0.0 | 0.0 | -0.01 | -200.0 | 0 | 0.97 | 423.33 | 1177.78 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.19 | 44.12 | 0 | -0.16 | 36.0 | -633.33 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | -0.16 | 5.88 | 0 | -0.14 | -133.33 | 0 | -0.01 | 0.0 | 0 | 0.01 | 0 | 0 | -0.3 | -30.43 | 0 | 0.16 | 1500.0 | 0 | 0.07 | 240.0 | 0 | 400.00 | 1900.0 | 0 | -0.34 | -36.0 | 0 | -0.25 | -38.89 | 0 | 0.03 | 50.0 | 0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.17 | -1600.0 | 0 | -0.06 | -50.0 | 0 | -0.01 | 92.86 | 0 | 0 | 0 | 0 | -0.23 | -360.0 | 0 | 0.01 | 0 | 0 | -0.05 | -66.67 | 0 | 20.00 | 0 | 0 | -0.25 | -25.0 | 0 | -0.18 | -28.57 | 0 | 0.02 | 0.0 | 0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.01 | 85.71 | 0 | -0.04 | -100.0 | 0 | -0.14 | -1300.0 | 0 | 0 | 0 | 0 | -0.05 | 44.44 | 0 | 0 | -100.0 | 0 | -0.03 | 0 | 0 | -0.00 | -100.0 | 0 | -0.2 | 0 | 0 | -0.14 | -566.67 | 0 | 0.02 | 0.0 | 0 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 21Q1 (6) | -0.07 | 0 | 0 | -0.02 | 0 | 0 | -0.01 | 0 | 0 | 0 | 0 | 0 | -0.09 | 0 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 7.41 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0 | 0 | 0.02 | 0 | 0 | 0.01 | 0 | 0 | -116.67 | 0 | 0 |
