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) | -5.51 | 0 | -6.21 | 0 | -0.46 | 0 | 0.46 | 0 | -11.72 | 0 | 2.38 | 67.61 | 0 | 0 | 25.24 | -28.19 | -5.62 | 0 | -5.13 | 0 | 2.41 | -12.04 | 0.22 | 83.33 | 0.00 | 0 |
| 2022 (9) | -2.02 | 0 | -1.59 | 0 | 6.11 | -42.58 | -0.76 | 0 | -3.61 | 0 | 1.42 | -38.79 | 0 | 0 | 35.15 | -68.94 | -7.71 | 0 | -5.65 | 0 | 2.74 | 20.18 | 0.12 | 9.09 | 0.00 | 0 |
| 2021 (8) | -6.05 | 0 | -2.32 | 0 | 10.64 | -33.62 | -0.21 | 0 | -8.37 | 0 | 2.32 | -29.05 | 0 | 0 | 113.17 | -57.78 | -12.14 | 0 | -12.18 | 0 | 2.28 | 31.03 | 0.11 | 37.5 | 0.00 | 0 |
| 2020 (7) | -5.59 | 0 | -3.36 | 0 | 16.03 | 0 | 7.32 | 0 | -8.95 | 0 | 3.27 | 0 | 0 | 0 | 268.03 | 0 | -7.92 | 0 | -14.94 | 0 | 1.74 | 0 | 0.08 | 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) | -1.0 | 54.75 | -1011.11 | -1.15 | -270.97 | -180.99 | 0.51 | 464.29 | 440.0 | -0.15 | -140.54 | -146.88 | -2.15 | 14.68 | -261.65 | 0.19 | 5.56 | -34.48 | 0 | 0 | 0 | 3.62 | -35.06 | -55.95 | 0.47 | 209.3 | 142.34 | 0.59 | 290.32 | 167.82 | 0.62 | 0.0 | -3.12 | 0.06 | 20.0 | 0.0 | -78.74 | 87.17 | 0 |
| 24Q2 (19) | -2.21 | -170.16 | -16.32 | -0.31 | -282.35 | 97.13 | -0.14 | -7.69 | -55.56 | 0.37 | 384.62 | -24.49 | -2.52 | -175.9 | 80.14 | 0.18 | -47.06 | -87.23 | 0 | 0 | 0 | 5.57 | -66.24 | -90.2 | -0.43 | 57.0 | 73.78 | -0.31 | 63.95 | 78.47 | 0.62 | 1.64 | 12.73 | 0.05 | 0.0 | 0.0 | -613.89 | 0 | 0 |
| 24Q1 (18) | 3.15 | 328.26 | 247.2 | 0.17 | -95.32 | 136.17 | -0.13 | -18.18 | -8.33 | -0.13 | -62.5 | 78.33 | 3.32 | 47.56 | 227.2 | 0.34 | 30.77 | -17.07 | 0 | 0 | 0 | 16.50 | 55.53 | -60.95 | -1.0 | 21.26 | 37.5 | -0.86 | 32.81 | 43.79 | 0.61 | 3.39 | -3.17 | 0.05 | -16.67 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -1.38 | -1433.33 | -283.33 | 3.63 | 155.63 | 811.76 | -0.11 | 26.67 | 15.38 | -0.08 | -125.0 | 88.73 | 2.25 | 69.17 | 358.62 | 0.26 | -10.34 | -48.0 | 0 | 0 | 0 | 10.61 | 29.18 | -77.08 | -1.27 | -14.41 | 42.79 | -1.28 | -47.13 | 45.3 | 0.59 | -7.81 | -18.06 | 0.06 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.09 | 95.26 | 85.71 | 1.42 | 113.16 | 776.19 | -0.15 | -66.67 | -102.31 | 0.32 | -34.69 | 300.0 | 1.33 | 110.48 | 258.33 | 0.29 | -79.43 | 38.1 | 0 | 0 | 0 | 8.22 | -85.55 | -55.79 | -1.11 | 32.32 | 39.34 | -0.87 | 39.58 | 17.92 | 0.64 | 16.36 | -5.88 | 0.06 | 20.0 | 100.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -1.9 | 11.21 | -427.78 | -10.79 | -2195.74 | -2352.27 | -0.09 | 25.0 | 25.0 | 0.49 | 181.67 | 600.0 | -12.69 | -386.21 | -1486.25 | 1.41 | 243.9 | 442.31 | 0 | 0 | 0 | 56.85 | 34.51 | 120.86 | -1.64 | -2.5 | 15.9 | -1.44 | 5.88 | -34.58 | 0.55 | -12.7 | -17.91 | 0.05 | 0.0 | 66.67 | 0.00 | 0 | 0 |
| 23Q1 (14) | -2.14 | -494.44 | -214.71 | -0.47 | 7.84 | -9.3 | -0.12 | 7.69 | 0.0 | -0.6 | 15.49 | -1600.0 | -2.61 | -200.0 | -135.14 | 0.41 | -18.0 | -8.89 | 0 | 0 | 0 | 42.27 | -8.7 | -22.98 | -1.6 | 27.93 | 6.43 | -1.53 | 34.62 | -29.66 | 0.63 | -12.5 | -7.35 | 0.05 | 66.67 | 66.67 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.36 | 42.86 | 71.2 | -0.51 | -142.86 | 33.77 | -0.13 | -102.0 | -101.18 | -0.71 | -343.75 | -914.29 | -0.87 | -3.57 | 56.93 | 0.5 | 138.1 | -34.21 | 0 | 0 | 0 | 46.30 | 149.12 | -40.91 | -2.22 | -21.31 | 52.05 | -2.34 | -120.75 | 48.8 | 0.72 | 5.88 | 12.5 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.63 | -75.0 | 44.74 | -0.21 | 52.27 | 80.0 | 6.49 | 5508.33 | 5508.33 | -0.16 | -328.57 | -420.0 | -0.84 | -5.0 | 61.64 | 0.21 | -19.23 | -79.81 | 0 | 0 | 0 | 18.58 | -27.81 | -88.38 | -1.83 | 6.15 | 25.0 | -1.06 | 0.93 | 56.91 | 0.68 | 1.49 | 23.64 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.36 | 47.06 | 82.69 | -0.44 | -2.33 | -120.0 | -0.12 | 0.0 | 0.0 | 0.07 | 75.0 | 800.0 | -0.8 | 27.93 | 64.91 | 0.26 | -42.22 | 23.81 | 0 | 0 | 0 | 25.74 | -53.09 | -65.68 | -1.95 | -14.04 | 21.69 | -1.07 | 9.32 | 59.93 | 0.67 | -1.47 | 21.82 | 0.03 | 0.0 | 50.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.68 | 45.6 | 56.96 | -0.43 | 44.16 | -43.33 | -0.12 | -101.09 | 0.0 | 0.04 | 157.14 | 122.22 | -1.11 | 45.05 | 40.96 | 0.45 | -40.79 | 40.62 | 0 | 0 | 0 | 54.88 | -29.96 | -75.99 | -1.71 | 63.07 | 33.72 | -1.18 | 74.18 | 52.42 | 0.68 | 6.25 | 25.93 | 0.03 | 0.0 | 50.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -1.25 | -9.65 | 0 | -0.77 | 26.67 | 0 | 11.0 | 9266.67 | 0 | -0.07 | -240.0 | 0 | -2.02 | 7.76 | 0 | 0.76 | -26.92 | 0 | 0 | 0 | 0 | 78.35 | -51.03 | 0 | -4.63 | -89.75 | 0 | -4.57 | -85.77 | 0 | 0.64 | 16.36 | 0 | 0.03 | 0.0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -1.14 | 45.19 | 0 | -1.05 | -425.0 | 0 | -0.12 | 0.0 | 0 | 0.05 | 600.0 | 0 | -2.19 | 3.95 | 0 | 1.04 | 395.24 | 0 | 0 | 0 | 0 | 160.00 | 113.33 | 0 | -2.44 | 2.01 | 0 | -2.46 | 7.87 | 0 | 0.55 | 0.0 | 0 | 0.03 | 50.0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -2.08 | -31.65 | 0 | -0.2 | 33.33 | 0 | -0.12 | 0.0 | 0 | -0.01 | 94.44 | 0 | -2.28 | -21.28 | 0 | 0.21 | -34.38 | 0 | 0 | 0 | 0 | 75.00 | -67.19 | 0 | -2.49 | 3.49 | 0 | -2.67 | -7.66 | 0 | 0.55 | 1.85 | 0 | 0.02 | 0.0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -1.58 | 0 | 0 | -0.3 | 0 | 0 | -0.12 | 0 | 0 | -0.18 | 0 | 0 | -1.88 | 0 | 0 | 0.32 | 0 | 0 | 0 | 0 | 0 | 228.57 | 0 | 0 | -2.58 | 0 | 0 | -2.48 | 0 | 0 | 0.54 | 0 | 0 | 0.02 | 0 | 0 | 0.00 | 0 | 0 |
