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) | 1.09 | 0 | -0.75 | 0 | 0.77 | -80.36 | -0.01 | 0 | 0.34 | 0 | 0.47 | -24.19 | 0.01 | 0 | 2.56 | -22.13 | 0.31 | -63.95 | 1.17 | -41.21 | 0.78 | 13.04 | 0.03 | 200.0 | 55.05 | 0 |
| 2022 (9) | -2.53 | 0 | -0.23 | 0 | 3.92 | 1206.67 | 0.11 | -71.79 | -2.76 | 0 | 0.62 | -7.46 | -0.01 | 0 | 3.29 | -4.81 | 0.86 | -18.1 | 1.99 | 0.0 | 0.69 | 2.99 | 0.01 | 0 | -94.05 | 0 |
| 2021 (8) | -1.26 | 0 | -1.87 | 0 | 0.3 | 0 | 0.39 | 0 | -3.13 | 0 | 0.67 | -67.16 | -0.01 | 0 | 3.45 | -60.1 | 1.05 | -28.08 | 1.99 | 19.88 | 0.67 | 13.56 | 0 | 0 | -47.37 | 0 |
| 2020 (7) | 4.41 | 35.69 | -2.09 | 0 | -0.78 | 0 | -0.32 | 0 | 2.32 | -51.46 | 2.04 | 920.0 | -0.03 | 0 | 8.65 | 57.02 | 1.46 | 89.61 | 1.66 | 167.74 | 0.59 | 637.5 | 0 | 0 | 196.00 | -57.78 |
| 2019 (6) | 3.25 | 0 | 1.53 | 0 | 1.28 | 0 | -0.07 | 0 | 4.78 | 0 | 0.2 | 0 | -0.01 | 0 | 5.51 | 0 | 0.77 | 0 | 0.62 | 0 | 0.08 | 0 | 0 | 0 | 464.29 | 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) | 0.77 | -7.23 | 267.39 | 0.21 | 152.5 | 800.0 | -0.27 | -125.0 | 34.15 | 0.18 | 300.0 | 0.0 | 0.98 | 127.91 | 300.0 | 0.29 | 26.09 | 190.0 | 0 | 0 | -100.0 | 5.99 | 32.86 | 143.26 | 0.09 | -57.14 | 0.0 | 0.31 | -49.18 | 0.0 | 0.18 | -10.0 | -10.0 | 0.01 | 0.0 | 0.0 | 154.00 | 52.14 | 274.09 |
| 24Q2 (19) | 0.83 | 791.67 | -12.63 | -0.4 | -48.15 | 23.08 | -0.12 | 73.33 | 66.67 | -0.09 | -550.0 | 30.77 | 0.43 | 210.26 | 0.0 | 0.23 | -23.33 | 109.09 | 0 | 0 | 0 | 4.51 | -31.15 | 84.9 | 0.21 | 250.0 | 250.0 | 0.61 | 205.0 | 24.49 | 0.2 | 0.0 | 5.26 | 0.01 | 0.0 | 0.0 | 101.22 | 445.83 | -26.48 |
| 24Q1 (18) | -0.12 | 67.57 | -112.37 | -0.27 | -125.0 | -237.5 | -0.45 | 76.19 | -113.12 | 0.02 | -60.0 | 120.0 | -0.39 | 20.41 | -143.82 | 0.3 | 76.47 | 275.0 | 0 | 0 | 0 | 6.55 | 94.58 | 289.74 | -0.14 | -600.0 | -173.68 | 0.2 | 233.33 | -33.33 | 0.2 | 0.0 | 11.11 | 0.01 | 0.0 | 0 | -29.27 | 78.64 | -114.48 |
| 23Q4 (17) | -0.37 | 19.57 | -32.14 | -0.12 | -300.0 | -250.0 | -1.89 | -360.98 | -759.09 | 0.05 | -72.22 | 150.0 | -0.49 | 0.0 | -145.0 | 0.17 | 70.0 | -39.29 | 0 | -100.0 | 0 | 3.37 | 36.67 | -42.89 | -0.02 | -122.22 | -106.67 | 0.06 | -80.65 | -77.78 | 0.2 | 0.0 | 11.11 | 0.01 | 0.0 | 0 | -137.04 | -54.91 | -120.24 |
| 23Q3 (16) | -0.46 | -148.42 | -165.71 | -0.03 | 94.23 | 66.67 | -0.41 | -13.89 | -135.65 | 0.18 | 238.46 | 80.0 | -0.49 | -213.95 | -180.33 | 0.1 | -9.09 | -9.09 | 0.01 | 0 | 0 | 2.46 | 0.99 | 7.93 | 0.09 | 50.0 | -67.86 | 0.31 | -36.73 | -50.0 | 0.2 | 5.26 | 11.11 | 0.01 | 0.0 | 0 | -88.46 | -164.25 | -201.1 |
| 23Q2 (15) | 0.95 | -2.06 | 1483.33 | -0.52 | -550.0 | -1200.0 | -0.36 | -110.5 | -127.27 | -0.13 | -30.0 | -160.0 | 0.43 | -51.69 | 2050.0 | 0.11 | 37.5 | 175.0 | 0 | 0 | 0 | 2.44 | 45.12 | 182.32 | 0.06 | -68.42 | -68.42 | 0.49 | 63.33 | -33.78 | 0.19 | 5.56 | 11.76 | 0.01 | 0 | 0 | 137.68 | -31.87 | 1988.16 |
| 23Q1 (14) | 0.97 | 446.43 | 132.12 | -0.08 | -200.0 | 55.56 | 3.43 | 1659.09 | 106.63 | -0.1 | -600.0 | -300.0 | 0.89 | 545.0 | 127.81 | 0.08 | -71.43 | -55.56 | 0 | 0 | 0 | 1.68 | -71.49 | -56.4 | 0.19 | -36.67 | 111.11 | 0.3 | 11.11 | -16.67 | 0.18 | 0.0 | 12.5 | 0 | 0 | 0 | 202.08 | 424.78 | 134.8 |
| 22Q4 (13) | -0.28 | -140.0 | -47.37 | 0.08 | 188.89 | 500.0 | -0.22 | -119.13 | -22.22 | 0.02 | -80.0 | 125.0 | -0.2 | -132.79 | 4.76 | 0.28 | 154.55 | 833.33 | 0 | 0 | -100.0 | 5.89 | 158.3 | 750.81 | 0.3 | 7.14 | 276.47 | 0.27 | -56.45 | -22.86 | 0.18 | 0.0 | 5.88 | 0 | 0 | 0 | -62.22 | -171.11 | -70.29 |
| 22Q3 (12) | 0.7 | 1066.67 | 168.63 | -0.09 | -125.0 | 68.97 | 1.15 | -12.88 | 79.69 | 0.1 | 300.0 | -73.68 | 0.61 | 2950.0 | 146.56 | 0.11 | 175.0 | -15.38 | 0 | 0 | 100.0 | 2.28 | 164.16 | -16.79 | 0.28 | 47.37 | -54.1 | 0.62 | -16.22 | -6.06 | 0.18 | 5.88 | 0.0 | 0 | 0 | 0 | 87.50 | 1227.08 | 172.06 |
| 22Q2 (11) | 0.06 | 101.99 | -90.62 | -0.04 | 77.78 | 97.28 | 1.32 | -20.48 | 628.0 | -0.05 | -200.0 | -66.67 | 0.02 | 100.63 | 102.41 | 0.04 | -77.78 | -90.91 | 0 | 0 | -100.0 | 0.86 | -77.59 | -90.06 | 0.19 | 111.11 | -57.78 | 0.74 | 105.56 | 15.62 | 0.17 | 6.25 | 6.25 | 0 | 0 | 0 | 6.59 | 101.14 | -91.76 |
| 22Q1 (10) | -3.02 | -1489.47 | -331.43 | -0.18 | -800.0 | -80.0 | 1.66 | 1022.22 | 1560.0 | 0.05 | 162.5 | -58.33 | -3.2 | -1423.81 | -300.0 | 0.18 | 500.0 | 125.0 | 0 | -100.0 | 100.0 | 3.85 | 456.32 | 154.39 | 0.09 | 152.94 | -43.75 | 0.36 | 2.86 | 5.88 | 0.16 | -5.88 | 0.0 | 0 | 0 | 0 | -580.77 | -1489.47 | -314.84 |
| 21Q4 (9) | -0.19 | 81.37 | 0 | -0.02 | 93.1 | 0 | -0.18 | -128.12 | 0 | -0.08 | -121.05 | 0 | -0.21 | 83.97 | 0 | 0.03 | -76.92 | 0 | 0.01 | 200.0 | 0 | 0.69 | -74.74 | 0 | -0.17 | -127.87 | 0 | 0.35 | -46.97 | 0 | 0.17 | -5.56 | 0 | 0 | 0 | 0 | -36.54 | 69.91 | 0 |
| 21Q3 (8) | -1.02 | -259.38 | 0 | -0.29 | 80.27 | 0 | 0.64 | 356.0 | 0 | 0.38 | 1366.67 | 0 | -1.31 | -57.83 | 0 | 0.13 | -70.45 | 0 | -0.01 | -200.0 | 0 | 2.74 | -68.46 | 0 | 0.61 | 35.56 | 0 | 0.66 | 3.12 | 0 | 0.18 | 12.5 | 0 | 0 | 0 | 0 | -121.43 | -251.79 | 0 |
| 21Q2 (7) | 0.64 | 191.43 | 0 | -1.47 | -1370.0 | 0 | -0.25 | -350.0 | 0 | -0.03 | -125.0 | 0 | -0.83 | -3.75 | 0 | 0.44 | 450.0 | 0 | 0.01 | 150.0 | 0 | 8.70 | 473.91 | 0 | 0.45 | 181.25 | 0 | 0.64 | 88.24 | 0 | 0.16 | 0.0 | 0 | 0 | 0 | 0 | 80.00 | 157.14 | 0 |
| 21Q1 (6) | -0.7 | 0 | 0 | -0.1 | 0 | 0 | 0.1 | 0 | 0 | 0.12 | 0 | 0 | -0.8 | 0 | 0 | 0.08 | 0 | 0 | -0.02 | 0 | 0 | 1.52 | 0 | 0 | 0.16 | 0 | 0 | 0.34 | 0 | 0 | 0.16 | 0 | 0 | 0 | 0 | 0 | -140.00 | 0 | 0 |
