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) | -0.15 | 0 | -0.51 | 0 | 1.25 | 0 | -0.02 | 0 | -0.66 | 0 | 0.13 | 550.0 | 0 | 0 | 2.51 | 537.43 | 0.21 | -67.69 | 0.28 | -47.17 | 0.18 | 80.0 | 0.04 | 0.0 | -30.00 | 0 |
| 2022 (9) | 0.56 | 0 | -0.06 | 0 | -0.58 | 0 | -0.01 | 0 | 0.5 | 0 | 0.02 | 0.0 | 0 | 0 | 0.39 | -13.21 | 0.65 | -8.45 | 0.53 | -19.7 | 0.1 | 0.0 | 0.04 | 100.0 | 83.58 | 0 |
| 2021 (8) | -0.08 | 0 | -0.64 | 0 | 0.85 | 8400.0 | 0.01 | -66.67 | -0.72 | 0 | 0.02 | -75.0 | 0 | 0 | 0.45 | -83.52 | 0.71 | 77.5 | 0.66 | 53.49 | 0.1 | 0.0 | 0.02 | 100.0 | -10.26 | 0 |
| 2020 (7) | 0.43 | 65.38 | -0.12 | 0 | 0.01 | 0 | 0.03 | 0 | 0.31 | -22.5 | 0.08 | 700.0 | 0 | 0 | 2.76 | 501.38 | 0.4 | 233.33 | 0.43 | 437.5 | 0.1 | 42.86 | 0.01 | 0 | 79.63 | -54.06 |
| 2019 (6) | 0.26 | -58.06 | 0.14 | 0 | -0.28 | 0 | 0 | 0 | 0.4 | 8.11 | 0.01 | 0.0 | 0 | 0 | 0.46 | -10.55 | 0.12 | -63.64 | 0.08 | -68.0 | 0.07 | 40.0 | 0 | 0 | 173.33 | -16.13 |
| 2018 (5) | 0.62 | 0 | -0.25 | 0 | -0.04 | 0 | 0 | 0 | 0.37 | 0 | 0.01 | 0 | 0 | 0 | 0.51 | 0 | 0.33 | 0 | 0.25 | 0 | 0.05 | 0 | 0 | 0 | 206.67 | 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) | 0.2 | 53.85 | 433.33 | -0.03 | 82.35 | -116.67 | -0.02 | 95.35 | -200.0 | -0.01 | -200.0 | 83.33 | 0.17 | 525.0 | 41.67 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.08 | -11.11 | 100.0 | 0.07 | -12.5 | 0.0 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 142.86 | 64.84 | 457.14 |
| 24Q2 (19) | 0.13 | 30.0 | 1400.0 | -0.17 | -112.5 | -112.5 | -0.43 | -760.0 | -2.38 | 0.01 | 0 | 0.0 | -0.04 | -300.0 | 55.56 | 0.06 | 500.0 | 0 | 0 | 0 | 0 | 4.96 | 485.12 | 0 | 0.09 | 350.0 | -25.0 | 0.08 | 300.0 | -42.86 | 0.06 | 0.0 | 200.0 | 0.01 | 0.0 | 0.0 | 86.67 | -22.0 | 1573.33 |
| 24Q1 (18) | 0.1 | -71.43 | 123.81 | -0.08 | 42.86 | 82.61 | -0.05 | -106.17 | -105.95 | 0 | -100.0 | 0 | 0.02 | -90.48 | 102.27 | 0.01 | -91.67 | 0.0 | 0 | 0 | 0 | 0.85 | -88.35 | -0.85 | 0.02 | -33.33 | -33.33 | 0.02 | -33.33 | -60.0 | 0.06 | 0.0 | 100.0 | 0.01 | 0.0 | 0.0 | 111.11 | -68.25 | 123.81 |
| 23Q4 (17) | 0.35 | 683.33 | 52.17 | -0.14 | -177.78 | -100.0 | 0.81 | 3950.0 | 1520.0 | 0.05 | 183.33 | 600.0 | 0.21 | 75.0 | 31.25 | 0.12 | 0 | 0 | 0 | 0 | 0 | 7.27 | 0 | 0 | 0.03 | -25.0 | -78.57 | 0.03 | -57.14 | -75.0 | 0.06 | -14.29 | 100.0 | 0.01 | 0.0 | 0.0 | 350.00 | 975.0 | 143.48 |
| 23Q3 (16) | -0.06 | -500.0 | -120.69 | 0.18 | 325.0 | 1000.0 | 0.02 | 104.76 | 105.13 | -0.06 | -700.0 | -500.0 | 0.12 | 233.33 | -55.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.04 | -66.67 | -73.33 | 0.07 | -50.0 | -41.67 | 0.07 | 250.0 | 133.33 | 0.01 | 0.0 | 0.0 | -40.00 | -580.0 | -122.07 |
| 23Q2 (15) | -0.01 | 97.62 | -106.67 | -0.08 | 82.61 | 0 | -0.42 | -150.0 | -121.05 | 0.01 | 0 | 0.0 | -0.09 | 89.77 | -160.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.12 | 300.0 | -47.83 | 0.14 | 180.0 | -22.22 | 0.02 | -33.33 | 0.0 | 0.01 | 0.0 | 0.0 | -5.88 | 98.74 | -108.24 |
| 23Q1 (14) | -0.42 | -282.61 | -281.82 | -0.46 | -557.14 | -2400.0 | 0.84 | 1580.0 | 1780.0 | 0 | 100.0 | 100.0 | -0.88 | -650.0 | -877.78 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.85 | 0 | -5.98 | 0.03 | -78.57 | -76.92 | 0.05 | -58.33 | -54.55 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | -466.67 | -424.64 | -493.94 |
| 22Q4 (13) | 0.23 | -20.69 | -25.81 | -0.07 | -250.0 | 75.86 | 0.05 | 112.82 | 123.81 | -0.01 | 0.0 | -200.0 | 0.16 | -40.74 | 700.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.14 | -6.67 | -62.16 | 0.12 | 0.0 | -60.0 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0 | 143.75 | -20.69 | 48.39 |
| 22Q3 (12) | 0.29 | 93.33 | 1066.67 | -0.02 | 0 | 93.94 | -0.39 | -105.26 | -160.0 | -0.01 | -200.0 | 0.0 | 0.27 | 80.0 | 175.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.83 | 0 | -15.83 | 0.15 | -34.78 | 36.36 | 0.12 | -33.33 | 33.33 | 0.03 | 50.0 | 50.0 | 0.01 | 0.0 | 0 | 181.25 | 153.75 | 764.58 |
| 22Q2 (11) | 0.15 | 236.36 | 141.67 | 0 | -100.0 | 100.0 | -0.19 | -280.0 | -145.24 | 0.01 | 200.0 | 0.0 | 0.15 | 266.67 | 139.47 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.23 | 76.92 | 0.0 | 0.18 | 63.64 | -33.33 | 0.02 | 0.0 | -60.0 | 0.01 | 0.0 | 0.0 | 71.43 | 190.91 | 165.48 |
| 22Q1 (10) | -0.11 | -135.48 | 0 | 0.02 | 106.9 | 0 | -0.05 | 76.19 | 0 | -0.01 | -200.0 | 0 | -0.09 | -550.0 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.91 | 0 | 0 | 0.13 | -64.86 | 0 | 0.11 | -63.33 | 0 | 0.02 | 0.0 | 0 | 0.01 | 0 | 0 | -78.57 | -181.11 | 0 |
| 21Q4 (9) | 0.31 | 1133.33 | -39.22 | -0.29 | 12.12 | -314.29 | -0.21 | -132.31 | -320.0 | 0.01 | 200.0 | 0 | 0.02 | 105.56 | -95.45 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.37 | 236.36 | 164.29 | 0.3 | 233.33 | 66.67 | 0.02 | 0.0 | -60.0 | 0 | 0 | -100.0 | 96.88 | 455.21 | -54.41 |
| 21Q3 (8) | -0.03 | 91.67 | 0 | -0.33 | -1550.0 | 0 | 0.65 | 54.76 | 0 | -0.01 | -200.0 | 0 | -0.36 | 5.26 | 0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.99 | 95.05 | 0 | 0.11 | -52.17 | 0 | 0.09 | -66.67 | 0 | 0.02 | -60.0 | 0 | 0 | -100.0 | 0 | -27.27 | 75.0 | 0 |
| 21Q2 (7) | -0.36 | 0 | -350.0 | -0.02 | 0 | 60.0 | 0.42 | 0 | 500.0 | 0.01 | 0 | -66.67 | -0.38 | 0 | -192.31 | 0.01 | 0 | -85.71 | 0 | 0 | 0 | 0.51 | 0 | -89.49 | 0.23 | 0 | -11.54 | 0.27 | 0 | 8.0 | 0.05 | 0 | 0.0 | 0.01 | 0 | 0.0 | -109.09 | 0 | -322.73 |
