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) | 0.13 | -71.74 | -0.61 | 0 | 1.08 | 33.33 | 0.13 | 0.0 | -0.48 | 0 | 0.14 | -82.5 | 0 | 0 | 4.22 | -77.39 | -0.17 | 0 | -0.17 | 0 | 0.2 | 25.0 | 0.01 | 0.0 | 325.00 | 196.74 |
| 2022 (9) | 0.46 | 24.32 | -1.07 | 0 | 0.81 | -69.32 | 0.13 | 0 | -0.61 | 0 | 0.8 | -41.18 | 0 | 0 | 18.65 | -50.36 | 0.3 | -61.54 | 0.25 | -59.68 | 0.16 | 77.78 | 0.01 | 0 | 109.52 | 110.17 |
| 2021 (8) | 0.37 | -47.89 | -1.31 | 0 | 2.64 | 2833.33 | -0.01 | 0 | -0.94 | 0 | 1.36 | 655.56 | 0 | 0 | 37.57 | 430.14 | 0.78 | 81.4 | 0.62 | 47.62 | 0.09 | 50.0 | 0 | 0 | 52.11 | -64.77 |
| 2020 (7) | 0.71 | 0 | -0.36 | 0 | 0.09 | -85.48 | -0.02 | 0 | 0.35 | 0 | 0.18 | 800.0 | 0 | 0 | 7.09 | 346.46 | 0.43 | 0 | 0.42 | 0 | 0.06 | 20.0 | 0 | 0 | 147.92 | 0 |
| 2019 (6) | -0.24 | 0 | -0.02 | 0 | 0.62 | 87.88 | -0.01 | 0 | -0.26 | 0 | 0.02 | -92.0 | 0.01 | 0 | 1.59 | -94.73 | -0.03 | 0 | -0.02 | 0 | 0.05 | 400.0 | 0 | 0 | -800.00 | 0 |
| 2018 (5) | -0.07 | 0 | -0.31 | 0 | 0.33 | 0 | -0.01 | 0 | -0.38 | 0 | 0.25 | 0 | -0.01 | 0 | 30.12 | 0 | 0.07 | 0 | 0.06 | 0 | 0.01 | 0 | 0 | 0 | -100.00 | 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) | 0.05 | 141.67 | -89.36 | 0.05 | 116.13 | 183.33 | -0.08 | 89.74 | -125.0 | 0 | 100.0 | -100.0 | 0.1 | 123.26 | -75.61 | 0.01 | 0.0 | -50.0 | 0 | 100.0 | 0 | 1.00 | 34.0 | -31.5 | -0.03 | -121.43 | -200.0 | -0.04 | -112.5 | -500.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 500.00 | 1641.67 | -36.17 |
| 24Q2 (19) | -0.12 | 76.47 | -400.0 | -0.31 | -6.9 | -106.67 | -0.78 | -176.47 | -197.5 | -0.27 | -1000.0 | -1450.0 | -0.43 | 46.25 | -290.91 | 0.01 | -66.67 | -80.0 | -0.03 | 0 | 0 | 0.75 | -79.85 | -89.1 | 0.14 | 366.67 | 380.0 | 0.32 | 966.67 | 1166.67 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -32.43 | 94.91 | -116.22 |
| 24Q1 (18) | -0.51 | -1600.0 | -41.67 | -0.29 | -52.63 | -31.82 | 1.02 | 5200.0 | 5200.0 | 0.03 | 120.0 | 50.0 | -0.8 | -263.64 | -37.93 | 0.03 | -40.0 | 50.0 | 0 | 0 | 0 | 3.70 | -71.11 | 53.7 | 0.03 | 110.71 | -81.25 | 0.03 | 111.11 | -75.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -637.50 | 0 | -201.04 |
| 23Q4 (17) | -0.03 | -106.38 | -101.9 | -0.19 | -216.67 | -5.56 | -0.02 | -106.25 | 87.5 | -0.15 | -162.5 | -207.14 | -0.22 | -153.66 | -115.71 | 0.05 | 150.0 | 25.0 | 0 | 0 | 0 | 12.82 | 778.21 | 486.54 | -0.28 | -2700.0 | -333.33 | -0.27 | -2800.0 | -437.5 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.47 | 1075.0 | 183.93 | -0.06 | 60.0 | 33.33 | 0.32 | -60.0 | 433.33 | 0.24 | 1100.0 | 33.33 | 0.41 | 472.73 | 163.08 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0 | 1.46 | -78.69 | -35.77 | -0.01 | 80.0 | -112.5 | 0.01 | 133.33 | -85.71 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 783.33 | 291.67 | 253.87 |
| 23Q2 (15) | 0.04 | 111.11 | 105.06 | -0.15 | 31.82 | 66.67 | 0.8 | 4100.0 | 53.85 | 0.02 | 0.0 | 111.76 | -0.11 | 81.03 | 91.13 | 0.05 | 150.0 | -92.86 | 0 | 0 | 0 | 6.85 | 184.25 | -92.17 | -0.05 | -131.25 | -200.0 | -0.03 | -125.0 | -160.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 200.00 | 194.44 | 125.32 |
| 23Q1 (14) | -0.36 | -122.78 | -256.52 | -0.22 | -22.22 | 37.14 | -0.02 | 87.5 | -105.13 | 0.02 | -85.71 | 300.0 | -0.58 | -141.43 | -383.33 | 0.02 | -50.0 | -60.0 | 0 | 0 | 0 | 2.41 | 10.24 | -61.93 | 0.16 | 33.33 | 220.0 | 0.12 | 50.0 | 200.0 | 0.05 | 0.0 | 150.0 | 0 | 0 | 0 | -211.76 | -117.42 | -155.24 |
| 22Q4 (13) | 1.58 | 382.14 | 259.09 | -0.18 | -100.0 | 50.0 | -0.16 | -366.67 | 42.86 | 0.14 | -22.22 | 380.0 | 1.4 | 315.38 | 1650.0 | 0.04 | 100.0 | -91.3 | 0 | 0 | 0 | 2.19 | -3.83 | -94.96 | 0.12 | 50.0 | -55.56 | 0.08 | 14.29 | -61.9 | 0.05 | 25.0 | 150.0 | 0 | 0 | 0 | 1215.38 | 338.74 | 535.31 |
| 22Q3 (12) | -0.56 | 29.11 | -243.59 | -0.09 | 80.0 | 60.87 | 0.06 | -88.46 | -95.95 | 0.18 | 205.88 | 100.0 | -0.65 | 47.58 | -506.25 | 0.02 | -97.14 | -90.0 | 0 | 0 | 0 | 2.27 | -97.4 | -88.07 | 0.08 | 60.0 | -73.33 | 0.07 | 40.0 | -70.83 | 0.04 | -20.0 | 100.0 | 0 | 0 | 0 | -509.09 | 35.56 | -439.39 |
| 22Q2 (11) | -0.79 | -443.48 | 0 | -0.45 | -28.57 | 0 | 0.52 | 33.33 | 0 | -0.17 | -1600.0 | 0 | -1.24 | -933.33 | 0 | 0.7 | 1300.0 | 0 | 0 | 0 | 0 | 87.50 | 1282.5 | 0 | 0.05 | 0.0 | 0 | 0.05 | 25.0 | 0 | 0.05 | 150.0 | 0 | 0 | 0 | 0 | -790.00 | -306.09 | 0 |
| 22Q1 (10) | 0.23 | -47.73 | 0 | -0.35 | 2.78 | 0 | 0.39 | 239.29 | 0 | -0.01 | 80.0 | 0 | -0.12 | -250.0 | 0 | 0.05 | -89.13 | 0 | 0 | 0 | 0 | 6.33 | -85.42 | 0 | 0.05 | -81.48 | 0 | 0.04 | -80.95 | 0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 383.33 | 100.38 | 0 |
| 21Q4 (9) | 0.44 | 12.82 | 0 | -0.36 | -56.52 | 0 | -0.28 | -118.92 | 0 | -0.05 | -155.56 | 0 | 0.08 | -50.0 | 0 | 0.46 | 130.0 | 0 | 0 | 0 | 0 | 43.40 | 127.83 | 0 | 0.27 | -10.0 | 0 | 0.21 | -12.5 | 0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 191.30 | 27.54 | 0 |
| 21Q3 (8) | 0.39 | 0 | 0 | -0.23 | 0 | 0 | 1.48 | 0 | 0 | 0.09 | 0 | 0 | 0.16 | 0 | 0 | 0.2 | 0 | 0 | 0 | 0 | 0 | 19.05 | 0 | 0 | 0.3 | 0 | 0 | 0.24 | 0 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 150.00 | 0 | 0 |
