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) | 0.91 | 0 | -0.01 | 0 | -1.22 | 0 | -0.18 | 0 | 0.9 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.16 | -2.52 | 0.89 | -3.26 | 0.08 | 14.29 | 0 | 0 | 93.81 | 0 |
| 2022 (9) | -1.46 | 0 | -0.07 | 0 | 2.33 | 870.83 | -0.02 | 0 | -1.53 | 0 | 0.01 | 0 | 0 | 0 | 0.07 | 0 | 1.19 | 16.67 | 0.92 | 16.46 | 0.07 | -12.5 | 0 | 0 | -147.47 | 0 |
| 2021 (8) | 0.9 | 0 | -0.04 | 0 | 0.24 | 300.0 | 0.01 | 0 | 0.86 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.02 | 96.15 | 0.79 | 97.5 | 0.08 | 14.29 | 0 | 0 | 103.45 | 0 |
| 2020 (7) | -0.57 | 0 | -0.03 | 0 | 0.06 | 0 | -0.02 | 0 | -0.6 | 0 | 0.04 | 300.0 | 0 | 0 | 0.55 | 199.17 | 0.52 | 36.84 | 0.4 | 33.33 | 0.07 | 16.67 | 0 | 0 | -121.28 | 0 |
| 2019 (6) | 0.82 | 0 | -0.02 | 0 | -0.69 | 0 | -0.05 | 0 | 0.8 | 0 | 0.01 | 0 | 0 | 0 | 0.19 | 0 | 0.38 | 0 | 0.3 | 0 | 0.06 | 0 | 0 | 0 | 227.78 | 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) | 0.01 | -95.0 | -97.44 | -0.01 | 0.0 | 0 | -0.13 | 83.75 | 90.85 | 0.26 | 0.0 | 388.89 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.23 | -30.3 | 15.0 | 0.17 | -34.62 | 21.43 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 5.26 | -92.63 | -97.84 |
| 24Q2 (19) | 0.2 | 106.35 | 186.96 | -0.01 | 75.0 | 0.0 | -0.8 | -126.67 | -173.39 | 0.26 | 133.77 | 13.04 | 0.19 | 105.96 | 179.17 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.33 | -13.16 | 6.45 | 0.26 | -16.13 | 8.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 71.43 | 107.48 | 180.75 |
| 24Q1 (18) | -3.15 | -229.1 | -86.39 | -0.04 | -33.33 | -300.0 | 3.0 | 264.84 | 222.58 | -0.77 | -1000.0 | -1825.0 | -3.19 | -232.37 | -91.02 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.38 | 46.15 | -2.56 | 0.31 | 47.62 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -954.55 | -189.98 | -86.39 |
| 23Q4 (17) | 2.44 | 525.64 | 29.79 | -0.03 | 0 | -50.0 | -1.82 | -28.17 | -343.9 | -0.07 | 22.22 | -113.46 | 2.41 | 517.95 | 29.57 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.26 | 30.0 | -43.48 | 0.21 | 50.0 | -40.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1060.87 | 335.23 | 108.79 |
| 23Q3 (16) | 0.39 | 269.57 | -60.2 | 0 | 100.0 | -100.0 | -1.42 | -230.28 | -56.04 | -0.09 | -139.13 | -164.29 | 0.39 | 262.5 | -61.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.2 | -35.48 | 25.0 | 0.14 | -41.67 | 16.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 243.75 | 375.54 | -65.18 |
| 23Q2 (15) | -0.23 | 86.39 | 81.6 | -0.01 | -150.0 | 75.0 | 1.09 | 17.2 | 47.3 | 0.23 | 675.0 | -14.81 | -0.24 | 85.63 | 81.4 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.31 | -20.51 | 19.23 | 0.24 | -22.58 | 20.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -88.46 | 82.73 | 84.43 |
| 23Q1 (14) | -1.69 | -189.89 | 44.95 | 0.02 | 200.0 | 166.67 | 0.93 | 326.83 | -68.04 | -0.04 | -107.69 | 95.79 | -1.67 | -189.78 | 46.13 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.39 | -15.22 | 25.81 | 0.31 | -11.43 | 24.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -512.12 | -200.79 | 54.96 |
| 22Q4 (13) | 1.88 | 91.84 | 126.51 | -0.02 | -200.0 | -125.0 | -0.41 | 54.95 | 80.66 | 0.52 | 271.43 | 225.0 | 1.86 | 86.0 | 104.4 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.46 | 187.5 | 84.0 | 0.35 | 191.67 | 75.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 508.11 | -27.41 | 34.68 |
| 22Q3 (12) | 0.98 | 178.4 | -46.74 | 0.02 | 150.0 | 150.0 | -0.91 | -222.97 | -413.79 | 0.14 | -48.15 | -17.65 | 1.0 | 177.52 | -44.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | -38.46 | -23.81 | 0.12 | -40.0 | -20.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 700.00 | 223.2 | -35.33 |
| 22Q2 (11) | -1.25 | 59.28 | -1662.5 | -0.04 | -33.33 | 0 | 0.74 | -74.57 | 722.22 | 0.27 | 128.42 | 440.0 | -1.29 | 58.39 | -1712.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.26 | -16.13 | -3.7 | 0.2 | -20.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -568.18 | 50.03 | -1662.5 |
| 22Q1 (10) | -3.07 | -469.88 | -65.95 | -0.03 | -137.5 | 62.5 | 2.91 | 237.26 | 46.23 | -0.95 | -693.75 | -156.76 | -3.1 | -440.66 | -60.62 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.31 | 24.0 | 3.33 | 0.25 | 25.0 | 4.17 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -1137.04 | -401.38 | -59.8 |
| 21Q4 (9) | 0.83 | -54.89 | 692.86 | 0.08 | 300.0 | 700.0 | -2.12 | -831.03 | -271.93 | 0.16 | -5.88 | 433.33 | 0.91 | -49.44 | 800.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.25 | 19.05 | -26.47 | 0.2 | 33.33 | -23.08 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 377.27 | -65.14 | 908.44 |
| 21Q3 (8) | 1.84 | 2200.0 | 0 | -0.04 | 0 | 0 | 0.29 | 222.22 | 0 | 0.17 | 240.0 | 0 | 1.8 | 2150.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.21 | -22.22 | 0 | 0.15 | -25.0 | 0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 1082.35 | 2876.47 | 0 |
| 21Q2 (7) | 0.08 | 104.32 | 0 | 0 | 100.0 | 0 | 0.09 | -95.48 | 0 | 0.05 | 113.51 | 0 | 0.08 | 104.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.27 | -10.0 | 0 | 0.2 | -16.67 | 0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 36.36 | 105.11 | 0 |
| 21Q1 (6) | -1.85 | -1221.43 | 0 | -0.08 | -900.0 | 0 | 1.99 | 449.12 | 0 | -0.37 | -1333.33 | 0 | -1.93 | -1384.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.3 | -11.76 | 0 | 0.24 | -7.69 | 0 | 0.02 | -50.0 | 0 | 0 | 0 | 0 | -711.54 | -1424.73 | 0 |
| 20Q4 (5) | -0.14 | 0 | 0 | 0.01 | 0 | 0 | -0.57 | 0 | 0 | 0.03 | 0 | 0 | -0.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.34 | 0 | 0 | 0.26 | 0 | 0 | 0.04 | 0 | 0 | 0 | 0 | 0 | -46.67 | 0 | 0 |
