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) | 1.27 | -44.78 | -1.56 | 0 | 1.92 | 0 | -0.02 | 0 | -0.29 | 0 | 0.07 | -58.82 | -0.82 | 0 | 0.87 | -63.76 | 1.61 | -3.59 | 1.31 | -10.88 | 0.24 | -4.0 | 0.01 | 0 | 81.41 | -39.12 |
| 2022 (9) | 2.3 | 180.49 | -0.16 | 0 | -1.99 | 0 | 0.01 | 0 | 2.14 | 239.68 | 0.17 | 0.0 | 0 | 0 | 2.41 | -1.56 | 1.67 | -1.18 | 1.47 | 10.53 | 0.25 | 8.7 | 0 | 0 | 133.72 | 154.4 |
| 2021 (8) | 0.82 | -67.72 | -0.19 | 0 | -0.91 | 0 | 0 | 0 | 0.63 | -74.8 | 0.17 | 325.0 | 0 | 0 | 2.45 | 306.02 | 1.69 | 5.62 | 1.33 | 7.26 | 0.23 | -17.86 | 0 | 0 | 52.56 | -68.54 |
| 2020 (7) | 2.54 | 113.45 | -0.04 | 0 | -0.31 | 0 | 0 | 0 | 2.5 | 117.39 | 0.04 | -42.86 | 0 | 0 | 0.60 | -49.67 | 1.6 | 23.08 | 1.24 | 30.53 | 0.28 | -6.67 | 0 | 0 | 167.11 | 75.53 |
| 2019 (6) | 1.19 | 0 | -0.04 | 0 | -0.46 | 0 | 0.09 | 80.0 | 1.15 | 0 | 0.07 | 0.0 | 0 | 0 | 1.20 | -42.98 | 1.3 | 420.0 | 0.95 | 280.0 | 0.3 | 66.67 | 0 | 0 | 95.20 | 0 |
| 2018 (5) | -1.73 | 0 | -0.12 | 0 | 2.44 | 0 | 0.05 | 0 | -1.85 | 0 | 0.07 | 0 | 0 | 0 | 2.10 | 0 | 0.25 | 0 | 0.25 | 0 | 0.18 | 0 | 0 | 0 | -402.33 | 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) | 0.31 | -53.73 | 34.78 | -0.11 | -109.32 | 0 | -0.03 | 98.78 | 75.0 | 0.03 | 400.0 | 160.0 | 0.2 | -89.19 | -13.04 | 0.01 | -50.0 | 0 | -0.09 | 0 | 0 | 0.48 | -54.52 | 0 | 0.38 | 40.74 | 11.76 | 0.29 | 16.0 | -3.33 | 0.08 | 33.33 | 33.33 | 0 | 0 | 0 | 83.78 | -61.23 | 31.14 |
| 24Q2 (19) | 0.67 | 109.38 | 148.15 | 1.18 | 296.67 | 413.04 | -2.46 | -1466.67 | -353.61 | -0.01 | 50.0 | -200.0 | 1.85 | 760.71 | 270.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1.05 | 18.32 | 3.66 | 0.27 | -42.55 | -27.03 | 0.25 | -40.48 | -21.88 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0 | 216.13 | 230.95 | 204.18 |
| 24Q1 (18) | 0.32 | -20.0 | -13.51 | -0.6 | 60.0 | -114.29 | 0.18 | -79.78 | 5.88 | -0.02 | -150.0 | -100.0 | -0.28 | 74.55 | -411.11 | 0.02 | 0 | -60.0 | 0 | 100.0 | 0 | 0.88 | 0 | -66.37 | 0.47 | -6.0 | 20.51 | 0.42 | 13.51 | 35.48 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 65.31 | -28.16 | -34.69 |
| 23Q4 (17) | 0.4 | 73.91 | -47.37 | -1.5 | 0 | -1053.85 | 0.89 | 841.67 | 486.96 | 0.04 | 180.0 | 300.0 | -1.1 | -578.26 | -274.6 | 0 | 0 | -100.0 | -0.82 | 0 | 0 | -0.00 | 0 | -100.0 | 0.5 | 47.06 | 19.05 | 0.37 | 23.33 | 8.82 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 90.91 | 42.29 | -52.15 |
| 23Q3 (16) | 0.23 | -14.81 | 0 | 0 | -100.0 | 100.0 | -0.12 | -112.37 | -250.0 | -0.05 | -600.0 | -400.0 | 0.23 | -54.0 | 2400.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.34 | -8.11 | 0.0 | 0.3 | -6.25 | -11.76 | 0.06 | 0.0 | -25.0 | 0 | 0 | 0 | 63.89 | -10.08 | 0 |
| 23Q2 (15) | 0.27 | -27.03 | -76.72 | 0.23 | 182.14 | 1250.0 | 0.97 | 470.59 | 153.3 | 0.01 | 200.0 | -50.0 | 0.5 | 455.56 | -56.14 | 0.02 | -60.0 | 100.0 | 0 | 0 | 0 | 1.01 | -61.62 | 63.64 | 0.37 | -5.13 | 5.71 | 0.32 | 3.23 | 3.23 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 71.05 | -28.95 | -77.34 |
| 23Q1 (14) | 0.37 | -51.32 | 0.0 | -0.28 | -115.38 | -2700.0 | 0.17 | 173.91 | 950.0 | -0.01 | -200.0 | 50.0 | 0.09 | -85.71 | -75.0 | 0.05 | -54.55 | 400.0 | 0 | 0 | 0 | 2.63 | -51.67 | 360.53 | 0.39 | -7.14 | -30.36 | 0.31 | -8.82 | -36.73 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 100.00 | -47.37 | 45.95 |
| 22Q4 (13) | 0.76 | 0 | 323.53 | -0.13 | -1200.0 | -192.86 | -0.23 | -387.5 | 28.12 | 0.01 | 200.0 | 200.0 | 0.63 | 6400.0 | 415.0 | 0.11 | 450.0 | -21.43 | 0 | 0 | 0 | 5.45 | 351.98 | -29.6 | 0.42 | 23.53 | 0.0 | 0.34 | 0.0 | -5.56 | 0.06 | -25.0 | 0.0 | 0 | 0 | 0 | 190.00 | 0 | 334.71 |
| 22Q3 (12) | 0 | -100.0 | -100.0 | -0.01 | 50.0 | 96.3 | 0.08 | 104.4 | 142.11 | -0.01 | -150.0 | -200.0 | -0.01 | -100.88 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 1.20 | 95.18 | -3.61 | 0.34 | -2.86 | -5.56 | 0.34 | 9.68 | 17.24 | 0.08 | 33.33 | 33.33 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q2 (11) | 1.16 | 213.51 | 30.34 | -0.02 | -100.0 | 66.67 | -1.82 | -9000.0 | -343.9 | 0.02 | 200.0 | 100.0 | 1.14 | 216.67 | 37.35 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.62 | 8.02 | 117.9 | 0.35 | -37.5 | -61.54 | 0.31 | -36.73 | -54.41 | 0.06 | 20.0 | -45.45 | 0 | 0 | 0 | 313.51 | 357.56 | 178.29 |
| 22Q1 (10) | 0.37 | 208.82 | 0 | -0.01 | -107.14 | 0 | -0.02 | 93.75 | 0 | -0.02 | -100.0 | 0 | 0.36 | 280.0 | 0 | 0.01 | -92.86 | 0 | 0 | 0 | 0 | 0.57 | -92.61 | 0 | 0.56 | 33.33 | 0 | 0.49 | 36.11 | 0 | 0.05 | -16.67 | 0 | 0 | 0 | 0 | 68.52 | 184.64 | 0 |
| 21Q4 (9) | -0.34 | -230.77 | 0 | 0.14 | 151.85 | 0 | -0.32 | -68.42 | 0 | -0.01 | -200.0 | 0 | -0.2 | -1900.0 | 0 | 0.14 | 600.0 | 0 | 0 | 0 | 0 | 7.73 | 518.78 | 0 | 0.42 | 16.67 | 0 | 0.36 | 24.14 | 0 | 0.06 | 0.0 | 0 | 0 | 0 | 0 | -80.95 | -208.97 | 0 |
| 21Q3 (8) | 0.26 | -70.79 | 0 | -0.27 | -350.0 | 0 | -0.19 | 53.66 | 0 | 0.01 | 0.0 | 0 | -0.01 | -101.2 | 0 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 1.25 | 341.25 | 0 | 0.36 | -60.44 | 0 | 0.29 | -57.35 | 0 | 0.06 | -45.45 | 0 | 0 | 0 | 0 | 74.29 | -34.06 | 0 |
| 21Q2 (7) | 0.89 | 0 | 0 | -0.06 | 0 | 0 | -0.41 | 0 | 0 | 0.01 | 0 | 0 | 0.83 | 0 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.28 | 0 | 0 | 0.91 | 0 | 0 | 0.68 | 0 | 0 | 0.11 | 0 | 0 | 0 | 0 | 0 | 112.66 | 0 | 0 |
