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) | 3.03 | -4.42 | -2.02 | 0 | 0.4 | -81.65 | 0 | 0 | 1.01 | 304.0 | 1.18 | -45.12 | 0 | 0 | 14.90 | -31.46 | 0.96 | -52.24 | 1.0 | -56.14 | 1.36 | -14.47 | 0.03 | 50.0 | 126.78 | 55.57 |
| 2022 (9) | 3.17 | -22.3 | -2.92 | 0 | 2.18 | 131.91 | 0 | 0 | 0.25 | -85.8 | 2.15 | 0.47 | 0 | 0 | 21.74 | -4.92 | 2.01 | 4.69 | 2.28 | 50.99 | 1.59 | -2.45 | 0.02 | 0.0 | 81.49 | -36.88 |
| 2021 (8) | 4.08 | 32.04 | -2.32 | 0 | 0.94 | -20.34 | 0.01 | 0 | 1.76 | 50.43 | 2.14 | 13.23 | 0.01 | 0 | 22.86 | 4.03 | 1.92 | 20.0 | 1.51 | 37.27 | 1.63 | 4.49 | 0.02 | 0.0 | 129.11 | 11.98 |
| 2020 (7) | 3.09 | 202.94 | -1.92 | 0 | 1.18 | 0 | 0 | 0 | 1.17 | 0 | 1.89 | -28.95 | 0 | 0 | 21.98 | -47.29 | 1.6 | 35.59 | 1.1 | 17.02 | 1.56 | 51.46 | 0.02 | 100.0 | 115.30 | 123.81 |
| 2019 (6) | 1.02 | -53.0 | -2.67 | 0 | -0.1 | 0 | 0.04 | 300.0 | -1.65 | 0 | 2.66 | 86.01 | 0 | 0 | 41.69 | 94.47 | 1.18 | -4.84 | 0.94 | -6.0 | 1.03 | 27.16 | 0.01 | 0.0 | 51.52 | -56.79 |
| 2018 (5) | 2.17 | 0 | -1.46 | 0 | 0.55 | 0 | 0.01 | 0 | 0.71 | 0 | 1.43 | 0 | 0 | 0 | 21.44 | 0 | 1.24 | 0 | 1.0 | 0 | 0.81 | 0 | 0.01 | 0 | 119.23 | 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) | 0.36 | -14.29 | -78.95 | -0.23 | 92.36 | 83.09 | -1.21 | -548.15 | -187.68 | 0 | 0 | 0 | 0.13 | 105.02 | -62.86 | 0.24 | -89.74 | 0.0 | 0 | 0 | 0 | 13.33 | -89.74 | -4.44 | 0.19 | 46.15 | 216.67 | 0.07 | -78.12 | -84.09 | 0.3 | 0.0 | -9.09 | 0.01 | 0.0 | 0.0 | 94.74 | 42.11 | -56.79 |
| 24Q2 (19) | 0.42 | -28.81 | -22.22 | -3.01 | -1468.18 | -428.07 | 0.27 | 325.0 | 325.0 | 0 | 0 | 0 | -2.59 | -419.75 | -8533.33 | 2.34 | 1276.47 | 303.45 | 0 | 0 | 0 | 130.00 | 924.71 | 567.93 | 0.13 | 262.5 | -84.34 | 0.32 | -8.57 | -60.49 | 0.3 | -6.25 | -6.25 | 0.01 | 0.0 | 0.0 | 66.67 | -23.16 | 40.74 |
| 24Q1 (18) | 0.59 | 47.5 | 59.46 | 0.22 | 57.14 | 195.65 | -0.12 | 84.0 | 0.0 | 0 | 100.0 | 0 | 0.81 | 50.0 | 478.57 | 0.17 | 21.43 | -26.09 | 0 | 0 | 0 | 12.69 | 10.55 | 10.32 | -0.08 | 71.43 | -122.86 | 0.35 | 171.43 | 45.83 | 0.32 | -5.88 | -11.11 | 0.01 | 0.0 | 0.0 | 86.76 | 0 | 43.04 |
| 23Q4 (17) | 0.4 | -76.61 | -61.54 | 0.14 | 110.29 | 125.45 | -0.75 | -154.35 | -125.25 | -0.01 | 0 | 0 | 0.54 | 54.29 | 10.2 | 0.14 | -41.67 | -75.0 | 0 | 0 | 0 | 11.48 | -17.76 | -54.71 | -0.28 | -566.67 | -193.33 | -0.49 | -211.36 | -357.89 | 0.34 | 3.03 | -12.82 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 1.71 | 216.67 | 19.58 | -1.36 | -138.6 | -25.93 | 1.38 | 1250.0 | 346.43 | 0 | 0 | 0 | 0.35 | 1266.67 | 0.0 | 0.24 | -58.62 | -53.85 | 0 | 0 | 0 | 13.95 | -28.31 | -24.06 | 0.06 | -92.77 | -88.89 | 0.44 | -45.68 | -40.54 | 0.33 | 3.12 | -13.16 | 0.01 | 0.0 | 0.0 | 219.23 | 362.82 | 73.24 |
| 23Q2 (15) | 0.54 | 45.95 | 116.0 | -0.57 | -147.83 | 33.72 | -0.12 | 0.0 | 0.0 | 0 | 0 | 0 | -0.03 | -121.43 | 95.08 | 0.58 | 152.17 | -33.33 | 0 | 0 | 0 | 19.46 | 69.24 | -35.12 | 0.83 | 137.14 | -4.6 | 0.81 | 237.5 | -13.83 | 0.32 | -11.11 | -21.95 | 0.01 | 0.0 | 0 | 47.37 | -21.91 | 155.79 |
| 23Q1 (14) | 0.37 | -64.42 | -17.78 | -0.23 | 58.18 | 46.51 | -0.12 | -104.04 | 0.0 | 0 | 0 | 0 | 0.14 | -71.43 | 600.0 | 0.23 | -58.93 | 9.52 | 0 | 0 | 0 | 11.50 | -54.62 | 6.24 | 0.35 | 16.67 | 20.69 | 0.24 | 26.32 | -41.46 | 0.36 | -7.69 | -14.29 | 0.01 | 0.0 | 0 | 60.66 | -65.59 | 11.88 |
| 22Q4 (13) | 1.04 | -27.27 | -13.33 | -0.55 | 49.07 | -19.57 | 2.97 | 630.36 | 2575.0 | 0 | 0 | 0 | 0.49 | 40.0 | -33.78 | 0.56 | 7.69 | 9.8 | 0 | 0 | 0 | 25.34 | 37.9 | -24.98 | 0.3 | -44.44 | 172.73 | 0.19 | -74.32 | 90.0 | 0.39 | 2.63 | -7.14 | 0.01 | 0.0 | 0 | 176.27 | 39.29 | -23.62 |
| 22Q3 (12) | 1.43 | 472.0 | -0.69 | -1.08 | -25.58 | -92.86 | -0.56 | -366.67 | -366.67 | 0 | 0 | 0 | 0.35 | 157.38 | -60.23 | 0.52 | -40.23 | -8.77 | 0 | 0 | -100.0 | 18.37 | -38.75 | -13.28 | 0.54 | -37.93 | -16.92 | 0.74 | -21.28 | 32.14 | 0.38 | -7.32 | -5.0 | 0.01 | 0 | 0 | 126.55 | 583.36 | -15.63 |
| 22Q2 (11) | 0.25 | -44.44 | -45.65 | -0.86 | -100.0 | -16.22 | -0.12 | 0.0 | -109.3 | 0 | 0 | 0 | -0.61 | -3150.0 | -117.86 | 0.87 | 314.29 | 67.31 | 0 | 0 | 0 | 30.00 | 177.14 | 77.12 | 0.87 | 200.0 | 8.75 | 0.94 | 129.27 | 64.91 | 0.41 | -2.38 | 0.0 | 0 | 0 | 0 | 18.52 | -65.84 | -60.55 |
| 22Q1 (10) | 0.45 | -62.5 | -54.08 | -0.43 | 6.52 | 21.82 | -0.12 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.02 | -97.3 | -95.35 | 0.21 | -58.82 | -61.82 | 0 | 0 | -100.0 | 10.82 | -67.95 | -59.06 | 0.29 | 163.64 | -17.14 | 0.41 | 310.0 | 51.85 | 0.42 | 0.0 | 5.0 | 0 | 0 | 0 | 54.22 | -76.51 | -62.93 |
| 21Q4 (9) | 1.2 | -16.67 | -42.58 | -0.46 | 17.86 | 8.0 | -0.12 | 0.0 | -126.09 | 0 | 0 | 100.0 | 0.74 | -15.91 | -53.46 | 0.51 | -10.53 | 2.0 | 0 | -100.0 | 0 | 33.77 | 59.39 | 218.16 | 0.11 | -83.08 | -88.3 | 0.1 | -82.14 | -83.87 | 0.42 | 5.0 | -48.78 | 0 | 0 | -100.0 | 230.77 | 53.85 | 60.1 |
| 21Q3 (8) | 1.44 | 213.04 | 0 | -0.56 | 24.32 | 0 | -0.12 | -109.3 | 0 | 0 | 0 | 0 | 0.88 | 414.29 | 0 | 0.57 | 9.62 | 0 | 0.01 | 0 | 0 | 21.19 | 25.1 | 0 | 0.65 | -18.75 | 0 | 0.56 | -1.75 | 0 | 0.4 | -2.44 | 0 | 0 | 0 | 0 | 150.00 | 219.57 | 0 |
| 21Q2 (7) | 0.46 | -53.06 | 0 | -0.74 | -34.55 | 0 | 1.29 | 1175.0 | 0 | 0 | -100.0 | 0 | -0.28 | -165.12 | 0 | 0.52 | -5.45 | 0 | 0 | -100.0 | 0 | 16.94 | -35.94 | 0 | 0.8 | 128.57 | 0 | 0.57 | 111.11 | 0 | 0.41 | 2.5 | 0 | 0 | 0 | 0 | 46.94 | -67.91 | 0 |
| 21Q1 (6) | 0.98 | -53.11 | 0 | -0.55 | -10.0 | 0 | -0.12 | -126.09 | 0 | 0.01 | 200.0 | 0 | 0.43 | -72.96 | 0 | 0.55 | 10.0 | 0 | 0.01 | 0 | 0 | 26.44 | 149.09 | 0 | 0.35 | -62.77 | 0 | 0.27 | -56.45 | 0 | 0.4 | -51.22 | 0 | 0 | -100.0 | 0 | 146.27 | 1.48 | 0 |
| 20Q4 (5) | 2.09 | 0 | 0 | -0.5 | 0 | 0 | 0.46 | 0 | 0 | -0.01 | 0 | 0 | 1.59 | 0 | 0 | 0.5 | 0 | 0 | 0 | 0 | 0 | 10.62 | 0 | 0 | 0.94 | 0 | 0 | 0.62 | 0 | 0 | 0.82 | 0 | 0 | 0.01 | 0 | 0 | 144.14 | 0 | 0 |
