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) | -25.68 | 0 | -0.27 | 0 | 43.63 | 0 | -0.05 | 0 | -25.95 | 0 | 0.19 | 1800.0 | 0 | 0 | 950.00 | 965100.0 | -26.02 | 0 | -25.83 | 0 | 0.09 | -18.18 | 0.01 | 0 | 0.00 | 0 |
| 2022 (9) | 4.73 | 0 | 0.02 | -98.26 | -1.6 | 0 | -0.01 | 0 | 4.75 | 0 | 0.01 | 0 | 0 | 0 | 0.10 | 0 | 8.78 | -70.35 | 7.98 | -72.02 | 0.11 | -8.33 | 0 | 0 | 58.47 | 0 |
| 2021 (8) | -3.0 | 0 | 1.15 | 0 | -0.17 | 0 | 0 | 0 | -1.85 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 29.61 | -51.6 | 28.52 | -53.17 | 0.12 | 0.0 | 0 | 0 | -10.47 | 0 |
| 2020 (7) | -0.73 | 0 | -1.15 | 0 | -0.09 | 0 | 0.02 | -33.33 | -1.88 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 61.18 | 0 | 60.9 | 0 | 0.12 | 9.09 | 0 | 0 | -1.20 | 0 |
| 2019 (6) | -0.4 | 0 | 0.6 | 0 | -0.09 | 0 | 0.03 | 0 | 0.2 | 0 | 0.01 | 0 | 0 | 0 | 1.32 | 0 | -3.68 | 0 | -3.71 | 0 | 0.11 | 0 | 0 | 0 | 0.00 | 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) | -0.2 | 37.5 | -166.67 | -0.01 | 50.0 | 0 | 0.11 | 320.0 | -99.75 | 0 | -100.0 | 100.0 | -0.21 | 38.24 | -170.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -8.11 | -505.22 | 38.14 | -8.11 | -505.22 | 38.09 | 0.07 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.32 | 98.42 | 84.31 | -0.02 | 84.62 | -100.0 | -0.05 | -183.33 | -400.0 | 0.04 | 300.0 | 500.0 | -0.34 | 98.34 | 83.41 | 0.01 | -91.67 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -1.34 | 83.52 | 90.69 | -1.34 | 83.4 | 90.68 | 0.07 | 16.67 | 250.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -20.3 | 13.84 | -5538.89 | -0.13 | 50.0 | 0 | 0.06 | 0.0 | 300.0 | 0.01 | 133.33 | 0 | -20.43 | 14.23 | -5575.0 | 0.12 | -36.84 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -8.13 | -561.93 | -2803.57 | -8.07 | -522.51 | -2888.89 | 0.06 | 20.0 | 100.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q4 (17) | -23.56 | -7953.33 | -3839.68 | -0.26 | 0 | -2500.0 | 0.06 | -99.86 | 103.9 | -0.03 | -200.0 | -200.0 | -23.82 | -8040.0 | -3941.94 | 0.19 | 0 | 1800.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 1.76 | 113.42 | 116.7 | 1.91 | 114.58 | 118.09 | 0.05 | 0 | 66.67 | 0 | 0 | 0 | -1202.04 | 0 | 0 |
| 23Q3 (16) | 0.3 | 114.71 | -64.71 | 0 | 100.0 | 0 | 43.61 | 436200.0 | 218150.0 | -0.01 | 0.0 | 0.0 | 0.3 | 114.63 | -64.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -13.11 | 8.9 | -202.42 | -13.1 | 8.9 | -202.58 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | -2.04 | -466.67 | -161.08 | -0.01 | 0 | 0 | -0.01 | 66.67 | 50.0 | -0.01 | 0 | 0 | -2.05 | -469.44 | -161.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -14.39 | -5039.29 | 35.96 | -14.38 | -5225.93 | 36.65 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.36 | -157.14 | -300.0 | 0 | 100.0 | -100.0 | -0.03 | 98.05 | 0.0 | 0 | 100.0 | 0 | -0.36 | -158.06 | -620.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.28 | 97.34 | -100.97 | -0.27 | 97.44 | -100.95 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | 0.63 | -25.88 | 121.21 | -0.01 | 0 | 0 | -1.54 | -7600.0 | -1084.62 | -0.01 | 0.0 | 0 | 0.62 | -27.06 | 120.88 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -10.54 | -182.34 | -135.44 | -10.56 | -182.69 | -135.46 | 0.03 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 0.85 | -74.55 | 0 | 0 | 0 | 0 | -0.02 | 0.0 | 0 | -0.01 | 0 | 0 | 0.85 | -74.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 12.8 | 156.96 | 0 | 12.77 | 156.26 | 0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 6.64 | 0 | 0 |
| 22Q2 (11) | 3.34 | 3811.11 | 0 | 0 | -100.0 | 0 | -0.02 | 33.33 | 0 | 0 | 0 | 0 | 3.34 | 6780.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -22.47 | -177.48 | 0 | -22.7 | -179.73 | 0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q1 (10) | -0.09 | 96.97 | 0 | 0.04 | 0 | 0 | -0.03 | 76.92 | 0 | 0 | 0 | 0 | -0.05 | 98.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 29.0 | -2.49 | 0 | 28.47 | -4.4 | 0 | 0.03 | -50.0 | 0 | 0 | 0 | 0 | -0.32 | 96.83 | 0 |
| 21Q4 (9) | -2.97 | 0 | 0 | 0 | 0 | 0 | -0.13 | 0 | 0 | 0 | 0 | 0 | -2.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 29.74 | 0 | 0 | 29.78 | 0 | 0 | 0.06 | 0 | 0 | 0 | 0 | 0 | -9.95 | 0 | 0 |
