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) | 1.14 | 153.33 | -0.07 | 0 | -0.62 | 0 | -0.36 | 0 | 1.07 | 160.98 | 0.05 | 25.0 | 0 | 0 | 0.45 | 5.66 | 1.94 | 67.24 | 1.6 | 119.18 | 0.04 | 33.33 | 0 | 0 | 69.51 | 17.4 |
| 2022 (9) | 0.45 | -64.29 | -0.04 | 0 | 2.81 | 0 | -0.12 | 0 | 0.41 | -67.46 | 0.04 | 0 | 0 | 0 | 0.43 | 0 | 1.16 | 73.13 | 0.73 | 25.86 | 0.03 | 0.0 | 0 | 0 | 59.21 | -71.33 |
| 2021 (8) | 1.26 | 240.54 | 0 | 0 | -0.01 | 0 | -0.21 | 0 | 1.26 | 250.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.67 | 0 | 0.58 | 0 | 0.03 | -25.0 | 0 | 0 | 206.56 | 0 |
| 2020 (7) | 0.37 | 0 | -0.01 | 0 | -0.01 | 0 | -0.01 | 0 | 0.36 | 0 | 0.01 | 0.0 | 0 | 0 | 0.27 | 0.0 | -0.34 | 0 | -0.27 | 0 | 0.04 | -20.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.19 | 0 | 0 | 0 | -0.01 | 0 | 0.02 | 0 | -0.19 | 0 | 0.01 | 0.0 | 0 | 0 | 0.27 | -23.14 | 0.21 | 0 | 0.29 | 0 | 0.05 | 25.0 | 0 | 0 | -55.88 | 0 |
| 2018 (5) | 0.18 | 0 | -0.01 | 0 | -0.02 | 0 | -0.02 | 0 | 0.17 | 0 | 0.01 | 0 | 0 | 0 | 0.35 | 0 | -0.14 | 0 | -0.17 | 0 | 0.04 | -20.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.41 | 0 | 0.19 | 0 | -0.04 | 0 | -0.03 | 0 | -0.22 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.22 | 0 | -0.2 | 0 | 0.05 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -0.43 | 0 | -0.04 | 0 | -0.04 | 0 | -0.02 | 0 | -0.47 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.2 | 0 | -0.15 | 0 | 0.05 | -16.67 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 0.46 | 64.29 | 0.18 | 0 | -0.04 | 0 | 0.11 | 0 | 0.64 | 433.33 | 0.02 | 100.0 | 0 | 0 | 0.79 | 176.98 | -0.06 | 0 | 0.06 | -76.0 | 0.06 | -25.0 | 0 | 0 | 383.33 | 365.48 |
| 2014 (1) | 0.28 | 0 | -0.16 | 0 | -0.03 | 0 | -0.23 | 0 | 0.12 | 0 | 0.01 | 0 | 0 | 0 | 0.29 | 0 | 0.12 | 0 | 0.25 | 0 | 0.08 | 0 | 0.01 | 0 | 82.35 | 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) | -0.07 | -153.85 | -122.58 | -0.03 | -200.0 | 0 | 2.44 | 0 | 535.71 | 0.02 | -88.89 | 122.22 | -0.1 | -183.33 | -132.26 | 0.03 | 0 | 0 | 0 | 0 | 0 | 2.01 | 0 | 0 | 0.07 | -50.0 | -87.04 | 0.04 | -76.47 | -92.16 | 0.01 | 0.0 | 0.0 | 0.08 | 0.0 | 0 | -53.85 | -207.69 | -190.32 |
| 24Q2 (19) | 0.13 | -85.56 | 1400.0 | -0.01 | 96.77 | 0.0 | 0 | 0 | 0 | 0.18 | 50.0 | 190.0 | 0.12 | -79.66 | 700.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.14 | 366.67 | -69.57 | 0.17 | 13.33 | -59.52 | 0.01 | 0.0 | 0.0 | 0.08 | 60.0 | 0 | 50.00 | -88.33 | 2250.0 |
| 24Q1 (18) | 0.9 | 1.12 | 1900.0 | -0.31 | -675.0 | -1450.0 | 0 | 0 | 100.0 | 0.12 | 500.0 | 400.0 | 0.59 | -30.59 | 942.86 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.03 | -94.0 | -93.18 | 0.15 | -51.61 | -58.33 | 0.01 | 0.0 | 0.0 | 0.05 | 0 | 0 | 428.57 | 54.09 | 3271.43 |
| 23Q4 (17) | 0.89 | 187.1 | 387.1 | -0.04 | 0 | 0 | 0 | 100.0 | -100.0 | -0.03 | 66.67 | -130.0 | 0.85 | 174.19 | 374.19 | 0.04 | 0 | 0 | 0 | 0 | 0 | 1.08 | 0 | 0 | 0.5 | -7.41 | 56.25 | 0.31 | -39.22 | 338.46 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 278.12 | 366.53 | 0 |
| 23Q3 (16) | 0.31 | 3200.0 | -57.53 | 0 | 100.0 | 100.0 | -0.56 | 0 | 0 | -0.09 | 55.0 | 47.06 | 0.31 | 1650.0 | -56.34 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.54 | 17.39 | 58.82 | 0.51 | 21.43 | 30.77 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 59.62 | 2663.46 | -67.33 |
| 23Q2 (15) | -0.01 | 80.0 | -116.67 | -0.01 | 50.0 | 0 | 0 | 100.0 | 0 | -0.2 | -400.0 | -322.22 | -0.02 | 71.43 | -133.33 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.46 | 4.55 | 76.92 | 0.42 | 16.67 | 68.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -2.33 | 82.79 | -110.08 |
| 23Q1 (14) | -0.05 | 83.87 | -66.67 | -0.02 | 0 | -100.0 | -0.05 | -101.77 | -400.0 | -0.04 | -140.0 | 71.43 | -0.07 | 77.42 | -75.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.49 | 0 | -24.14 | 0.44 | 37.5 | 83.33 | 0.36 | 376.92 | 56.52 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -13.51 | 0 | -8.11 |
| 22Q4 (13) | -0.31 | -142.47 | -224.0 | 0 | 100.0 | 0 | 2.83 | 0 | 0 | 0.1 | 158.82 | 145.45 | -0.31 | -143.66 | -224.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.32 | -5.88 | 77.78 | -0.13 | -133.33 | -192.86 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.73 | 1116.67 | 73.81 | -0.02 | 0 | 0 | 0 | 0 | 0 | -0.17 | -288.89 | 0 | 0.71 | 1083.33 | 69.05 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.86 | 0 | 0 | 0.34 | 30.77 | 3.03 | 0.39 | 56.0 | 30.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 182.50 | 690.83 | 34.7 |
| 22Q2 (11) | 0.06 | 300.0 | -91.18 | 0 | 100.0 | 0 | 0 | 100.0 | 0 | 0.09 | 164.29 | -18.18 | 0.06 | 250.0 | -91.18 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.26 | 8.33 | 420.0 | 0.25 | 8.7 | 525.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 23.08 | 284.62 | -98.3 |
| 22Q1 (10) | -0.03 | -112.0 | 66.67 | -0.01 | 0 | 0 | -0.01 | 0 | 0 | -0.14 | 36.36 | -55.56 | -0.04 | -116.0 | 55.56 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.65 | 0 | 0 | 0.24 | 33.33 | 118.18 | 0.23 | 64.29 | 130.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -12.50 | -107.5 | 84.72 |
| 21Q4 (9) | 0.25 | -40.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.22 | 0 | 0 | 0.25 | -40.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.18 | -45.45 | 0 | 0.14 | -53.33 | 0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 166.67 | 23.02 | 0 |
| 21Q3 (8) | 0.42 | -38.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.42 | -38.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.33 | 560.0 | 0 | 0.3 | 650.0 | 0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 135.48 | -90.04 | 0 |
| 21Q2 (7) | 0.68 | 855.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | 222.22 | 0 | 0.68 | 855.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | -54.55 | 0 | 0.04 | -60.0 | 0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 1360.00 | 1762.22 | 0 |
| 21Q1 (6) | -0.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.09 | 0 | 0 | -0.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.11 | 0 | 0 | 0.1 | 0 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | -81.82 | 0 | 0 |
