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) | 1.02 | 148.78 | -0.17 | 0 | -0.52 | 0 | 0 | 0 | 0.85 | 117.95 | 0.16 | 77.78 | 0.02 | 0 | 1.68 | 72.36 | 1.65 | 7.14 | 1.35 | 1.5 | 0.32 | 3.23 | 0.01 | 0.0 | 60.71 | 144.34 |
| 2022 (9) | 0.41 | 20.59 | -0.02 | 0 | -0.23 | 0 | 0 | 0 | 0.39 | -64.86 | 0.09 | -73.53 | 0 | 0 | 0.98 | -77.54 | 1.54 | 90.12 | 1.33 | 84.72 | 0.31 | -3.12 | 0.01 | 0.0 | 24.85 | -23.26 |
| 2021 (8) | 0.34 | -76.71 | 0.77 | 0 | -0.13 | 0 | 0 | 0 | 1.11 | 12.12 | 0.34 | 466.67 | -0.01 | 0 | 4.34 | 366.07 | 0.81 | -5.81 | 0.72 | 16.13 | 0.32 | 10.34 | 0.01 | 0.0 | 32.38 | -79.6 |
| 2020 (7) | 1.46 | 143.33 | -0.47 | 0 | -1.37 | 0 | 0.01 | 0 | 0.99 | 86.79 | 0.06 | -33.33 | 0.04 | 0 | 0.93 | -35.3 | 0.86 | -7.53 | 0.62 | 31.91 | 0.29 | 3.57 | 0.01 | 0.0 | 158.70 | 101.01 |
| 2019 (6) | 0.6 | -3.23 | -0.07 | 0 | -0.11 | 0 | -0.06 | 0 | 0.53 | 430.0 | 0.09 | -64.0 | 0 | 0 | 1.44 | -70.11 | 0.93 | 82.35 | 0.47 | -2.08 | 0.28 | 100.0 | 0.01 | 0.0 | 78.95 | -19.78 |
| 2018 (5) | 0.62 | 0 | -0.52 | 0 | -0.35 | 0 | -0.04 | 0 | 0.1 | 0 | 0.25 | 0 | 0 | 0 | 4.82 | 0 | 0.51 | 0 | 0.48 | 0 | 0.14 | 0 | 0.01 | 0 | 98.41 | 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) | 0.45 | 4400.0 | 60.71 | -0.08 | -33.33 | -300.0 | -0.42 | -950.0 | 50.59 | 0 | 0 | -100.0 | 0.37 | 840.0 | 42.31 | 0.04 | 300.0 | -55.56 | 0 | 100.0 | -100.0 | 2.07 | 314.51 | -50.49 | 0.33 | 22.22 | 10.0 | 0.21 | 16.67 | -27.59 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 155.17 | 3934.48 | 105.05 |
| 24Q2 (19) | 0.01 | -97.92 | 102.44 | -0.06 | -200.0 | 25.0 | -0.04 | 90.7 | -104.4 | 0 | -100.0 | -100.0 | -0.05 | -110.87 | 89.8 | 0.01 | 0 | -66.67 | -0.01 | 0 | 80.0 | 0.50 | 0 | -57.17 | 0.27 | 170.0 | -48.08 | 0.18 | 38.46 | -53.85 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 3.85 | -98.32 | 104.41 |
| 24Q1 (18) | 0.48 | -18.64 | -14.29 | -0.02 | -100.0 | 71.43 | -0.43 | 43.42 | -326.32 | 0.01 | 0 | 200.0 | 0.46 | -20.69 | -6.12 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.1 | -68.75 | -80.39 | 0.13 | -55.17 | -65.79 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 228.57 | 43.34 | 87.76 |
| 23Q4 (17) | 0.59 | 110.71 | 742.86 | -0.01 | 50.0 | 88.89 | -0.76 | 10.59 | -7500.0 | 0 | -100.0 | 0 | 0.58 | 123.08 | 3000.0 | 0.03 | -66.67 | 50.0 | 0.01 | -83.33 | 0 | 1.20 | -71.22 | 53.01 | 0.32 | 6.67 | -31.91 | 0.29 | 0.0 | -19.44 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 159.46 | 110.71 | 902.32 |
| 23Q3 (16) | 0.28 | 168.29 | 40.0 | -0.02 | 75.0 | -120.0 | -0.85 | -193.41 | -372.22 | 0.01 | 0.0 | 0 | 0.26 | 153.06 | -13.33 | 0.09 | 200.0 | 80.0 | 0.06 | 220.0 | 20.0 | 4.19 | 258.6 | 131.07 | 0.3 | -42.31 | -52.38 | 0.29 | -25.64 | -47.27 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 75.68 | 186.75 | 138.38 |
| 23Q2 (15) | -0.41 | -173.21 | -192.86 | -0.08 | -14.29 | 0 | 0.91 | 378.95 | 0 | 0.01 | 200.0 | 0 | -0.49 | -200.0 | -250.0 | 0.03 | 200.0 | 50.0 | -0.05 | 0 | -150.0 | 1.17 | 170.82 | 12.65 | 0.52 | 1.96 | 92.59 | 0.39 | 2.63 | 39.29 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -87.23 | -171.66 | -124.32 |
| 23Q1 (14) | 0.56 | 700.0 | 100.0 | -0.07 | 22.22 | -75.0 | 0.19 | 2000.0 | 733.33 | -0.01 | 0 | 0 | 0.49 | 2550.0 | 104.17 | 0.01 | -50.0 | 0 | 0 | 0 | 100.0 | 0.43 | -45.26 | 0 | 0.51 | 8.51 | 183.33 | 0.38 | 5.56 | 171.43 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 121.74 | 665.22 | -4.35 |
| 22Q4 (13) | 0.07 | -65.0 | 16.67 | -0.09 | -190.0 | -200.0 | -0.01 | 94.44 | 95.65 | 0 | 0 | -100.0 | -0.02 | -106.67 | -166.67 | 0.02 | -60.0 | -75.0 | 0 | -100.0 | -100.0 | 0.79 | -56.54 | -81.99 | 0.47 | -25.4 | 135.0 | 0.36 | -34.55 | 71.43 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 15.91 | -49.89 | -23.11 |
| 22Q3 (12) | 0.2 | 242.86 | 0.0 | 0.1 | 0 | -89.9 | -0.18 | 0 | 84.21 | 0 | 0 | -100.0 | 0.3 | 314.29 | -74.79 | 0.05 | 150.0 | -70.59 | 0.05 | 350.0 | -66.67 | 1.81 | 74.82 | -83.38 | 0.63 | 133.33 | 6400.0 | 0.55 | 96.43 | 685.71 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 31.75 | 181.63 | -76.19 |
| 22Q2 (11) | -0.14 | -150.0 | 66.67 | 0 | 100.0 | -100.0 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | -0.14 | -158.33 | 48.15 | 0.02 | 0 | -50.0 | -0.02 | 0.0 | 88.24 | 1.04 | 0 | -28.76 | 0.27 | 50.0 | -50.0 | 0.28 | 100.0 | -22.22 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -38.89 | -130.56 | 59.26 |
| 22Q1 (10) | 0.28 | 366.67 | -44.0 | -0.04 | -33.33 | 88.57 | -0.03 | 86.96 | 70.0 | 0 | -100.0 | 100.0 | 0.24 | 700.0 | 60.0 | 0 | -100.0 | -100.0 | -0.02 | -166.67 | -100.0 | -0.00 | -100.0 | -100.0 | 0.18 | -10.0 | 125.0 | 0.14 | -33.33 | 100.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 127.27 | 515.15 | -61.82 |
| 21Q4 (9) | 0.06 | -70.0 | -93.33 | -0.03 | -103.03 | 94.44 | -0.23 | 79.82 | 78.9 | 0.02 | 100.0 | 0.0 | 0.03 | -97.48 | -91.67 | 0.08 | -52.94 | 60.0 | 0.03 | -80.0 | 200.0 | 4.37 | -59.88 | 210.38 | 0.2 | 2100.0 | -60.78 | 0.21 | 200.0 | -43.24 | 0.08 | 0.0 | -42.86 | 0 | 0 | -100.0 | 20.69 | -84.48 | -88.05 |
| 21Q3 (8) | 0.2 | 147.62 | 0 | 0.99 | 560.0 | 0 | -1.14 | -185.07 | 0 | 0.01 | 0 | 0 | 1.19 | 540.74 | 0 | 0.17 | 325.0 | 0 | 0.15 | 188.24 | 0 | 10.90 | 649.2 | 0 | -0.01 | -101.85 | 0 | 0.07 | -80.56 | 0 | 0.08 | 0.0 | 0 | 0 | 0 | 0 | 133.33 | 239.68 | 0 |
| 21Q2 (7) | -0.42 | -184.0 | 0 | 0.15 | 142.86 | 0 | 1.34 | 1440.0 | 0 | 0 | 100.0 | 0 | -0.27 | -280.0 | 0 | 0.04 | -20.0 | 0 | -0.17 | -1600.0 | 0 | 1.45 | -51.42 | 0 | 0.54 | 575.0 | 0 | 0.36 | 414.29 | 0 | 0.08 | 0.0 | 0 | 0 | 0 | 0 | -95.45 | -128.64 | 0 |
| 21Q1 (6) | 0.5 | -44.44 | 0 | -0.35 | 35.19 | 0 | -0.1 | 90.83 | 0 | -0.03 | -250.0 | 0 | 0.15 | -58.33 | 0 | 0.05 | 0.0 | 0 | -0.01 | -200.0 | 0 | 2.99 | 112.57 | 0 | 0.08 | -84.31 | 0 | 0.07 | -81.08 | 0 | 0.08 | -42.86 | 0 | 0 | -100.0 | 0 | 333.33 | 92.59 | 0 |
| 20Q4 (5) | 0.9 | 0 | 0 | -0.54 | 0 | 0 | -1.09 | 0 | 0 | 0.02 | 0 | 0 | 0.36 | 0 | 0 | 0.05 | 0 | 0 | 0.01 | 0 | 0 | 1.41 | 0 | 0 | 0.51 | 0 | 0 | 0.37 | 0 | 0 | 0.14 | 0 | 0 | 0.01 | 0 | 0 | 173.08 | 0 | 0 |
