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) | 0.76 | -45.71 | -1.61 | 0 | -1.69 | 0 | -0.01 | 0 | -0.85 | 0 | 0.06 | -70.0 | 0 | 0 | 0.81 | -67.93 | 1.51 | -17.03 | 1.12 | -23.29 | 0.23 | -11.54 | 0.01 | 0.0 | 55.88 | -30.95 |
| 2022 (9) | 1.4 | -25.53 | 0.33 | 0 | 0.29 | 0 | 0 | 0 | 1.73 | 67.96 | 0.2 | -4.76 | 0 | 0 | 2.53 | -1.51 | 1.82 | 12.35 | 1.46 | 24.79 | 0.26 | -18.75 | 0.01 | 0.0 | 80.92 | -35.43 |
| 2021 (8) | 1.88 | 63.48 | -0.85 | 0 | -1.59 | 0 | 0 | 0 | 1.03 | 0 | 0.21 | -90.91 | 0 | 0 | 2.57 | -92.86 | 1.62 | 118.92 | 1.17 | 515.79 | 0.32 | -45.76 | 0.01 | 0 | 125.33 | -14.99 |
| 2020 (7) | 1.15 | -38.83 | -2.93 | 0 | 1.7 | 0 | 0.26 | 0 | -1.78 | 0 | 2.31 | 600.0 | 0 | 0 | 35.98 | 977.26 | 0.74 | -52.56 | 0.19 | -84.03 | 0.59 | -22.37 | 0 | 0 | 147.44 | 52.93 |
| 2019 (6) | 1.88 | 30.56 | 0.89 | 0 | -1.81 | 0 | 0 | 0 | 2.77 | 385.96 | 0.33 | -56.0 | 0 | 0 | 3.34 | -68.78 | 1.56 | 36.84 | 1.19 | 26.6 | 0.76 | 442.86 | 0 | 0 | 96.41 | -27.69 |
| 2018 (5) | 1.44 | 148.28 | -0.87 | 0 | -0.27 | 0 | 0.02 | 0 | 0.57 | 0 | 0.75 | 476.92 | 0 | 0 | 10.70 | 226.73 | 1.14 | 67.65 | 0.94 | 95.83 | 0.14 | 366.67 | 0 | 0 | 133.33 | 19.54 |
| 2017 (4) | 0.58 | 0 | -0.7 | 0 | 0.29 | 0 | -0.01 | 0 | -0.12 | 0 | 0.13 | 0 | 0 | 0 | 3.27 | 0 | 0.68 | 0 | 0.48 | 0 | 0.03 | 0 | 0.01 | 0 | 111.54 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | -0.08 | -122.86 | 61.9 | -0.92 | -233.33 | -9300.0 | -0.18 | 53.85 | 55.0 | 0.01 | 200.0 | 0.0 | -1.0 | -196.15 | -400.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.18 | -70.0 | -58.14 | 0.1 | -78.72 | -56.52 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -50.00 | -175.71 | 30.95 |
| 23Q3 (19) | 0.35 | -28.57 | -53.33 | 0.69 | 151.11 | 302.94 | -0.39 | 63.55 | -425.0 | -0.01 | 0.0 | 0 | 1.04 | 220.93 | 153.66 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.49 | -51.46 | 3.4 | 0.6 | 46.34 | 3.45 | 0.47 | 38.24 | -17.54 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 66.04 | -46.09 | -43.65 |
| 23Q2 (18) | 0.49 | 0 | -32.88 | -1.35 | -4400.0 | -810.53 | -1.07 | -2575.0 | -923.08 | -0.01 | 0 | 0.0 | -0.86 | -2766.67 | -193.48 | 0.02 | -33.33 | -66.67 | 0 | 0 | 0 | 1.00 | -43.0 | -63.0 | 0.41 | 28.12 | -25.45 | 0.34 | 61.9 | -24.44 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 122.50 | 0 | -12.74 |
| 23Q1 (17) | 0 | 100.0 | -100.0 | -0.03 | -400.0 | -106.25 | -0.04 | 90.0 | -109.09 | 0 | -100.0 | -100.0 | -0.03 | 85.0 | -105.0 | 0.03 | 200.0 | -72.73 | 0 | 0 | 0 | 1.75 | 226.32 | -73.21 | 0.32 | -25.58 | 23.08 | 0.21 | -8.7 | 0.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q4 (16) | -0.21 | -128.0 | -137.5 | 0.01 | 102.94 | 101.04 | -0.4 | -433.33 | 2.44 | 0.01 | 0 | 0.0 | -0.2 | -148.78 | 50.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.54 | 14.52 | -45.43 | 0.43 | -25.86 | 10.26 | 0.23 | -59.65 | -28.12 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | -72.41 | -161.79 | -150.43 |
| 22Q3 (15) | 0.75 | 2.74 | 257.14 | -0.34 | -278.95 | -25.93 | 0.12 | -7.69 | 127.91 | 0 | 100.0 | -100.0 | 0.41 | -55.43 | 783.33 | 0.01 | -83.33 | -90.0 | 0 | 0 | 0 | 0.47 | -82.63 | -89.34 | 0.58 | 5.45 | 23.4 | 0.57 | 26.67 | 54.05 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 117.19 | -16.52 | 151.12 |
| 22Q2 (14) | 0.73 | 508.33 | 25.86 | 0.19 | -60.42 | -58.7 | 0.13 | -70.45 | 119.7 | -0.01 | -200.0 | 66.67 | 0.92 | 53.33 | -11.54 | 0.06 | -45.45 | -33.33 | 0 | 0 | 0 | 2.70 | -58.72 | -33.93 | 0.55 | 111.54 | 14.58 | 0.45 | 114.29 | 36.36 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 140.38 | 227.56 | 1.66 |
| 22Q1 (13) | 0.12 | -78.57 | -77.36 | 0.48 | 150.0 | 700.0 | 0.44 | 207.32 | 588.89 | 0.01 | 0.0 | 0 | 0.6 | 250.0 | 33.33 | 0.11 | 450.0 | 0 | 0 | 0 | 0 | 6.55 | 564.58 | 0 | 0.26 | -33.33 | -3.7 | 0.21 | -34.38 | 40.0 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 42.86 | -70.15 | -80.59 |
| 21Q4 (12) | 0.56 | 166.67 | 300.0 | -0.96 | -255.56 | 38.46 | -0.41 | 4.65 | -126.11 | 0.01 | -66.67 | 0.0 | -0.4 | -566.67 | 71.83 | 0.02 | -80.0 | -98.88 | 0 | 0 | 0 | 0.99 | -77.64 | -99.04 | 0.39 | -17.02 | 77.27 | 0.32 | -13.51 | 255.56 | 0.07 | -12.5 | -36.36 | 0 | 0 | 0 | 143.59 | 207.69 | 105.13 |
| 21Q3 (11) | 0.21 | -63.79 | -73.08 | -0.27 | -158.7 | 79.07 | -0.43 | 34.85 | -213.16 | 0.03 | 200.0 | 0 | -0.06 | -105.77 | 88.24 | 0.1 | 11.11 | -80.0 | 0 | 0 | 0 | 4.41 | 7.68 | -83.08 | 0.47 | -2.08 | 11.9 | 0.37 | 12.12 | 15.62 | 0.08 | -11.11 | -38.46 | 0 | 0 | 0 | 46.67 | -66.21 | -73.08 |
| 21Q2 (10) | 0.58 | 9.43 | 81.25 | 0.46 | 675.0 | 675.0 | -0.66 | -633.33 | -407.69 | -0.03 | 0 | -200.0 | 1.04 | 131.11 | 333.33 | 0.09 | 0 | 350.0 | 0 | 0 | 0 | 4.09 | 0 | 147.5 | 0.48 | 77.78 | 2300.0 | 0.33 | 120.0 | 466.67 | 0.09 | 0.0 | -43.75 | 0 | 0 | 0 | 138.10 | -37.47 | -69.79 |
| 21Q1 (9) | 0.53 | 278.57 | 0 | -0.08 | 94.87 | 0 | -0.09 | -105.73 | 0 | 0 | -100.0 | 0 | 0.45 | 131.69 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.27 | 22.73 | 0 | 0.15 | 66.67 | 0 | 0.09 | -18.18 | 0 | 0 | 0 | 0 | 220.83 | 215.48 | 0 |
| 20Q4 (8) | 0.14 | -82.05 | 0 | -1.56 | -20.93 | 0 | 1.57 | 313.16 | 0 | 0.01 | 0 | 0 | -1.42 | -178.43 | 0 | 1.79 | 258.0 | 0 | 0 | 0 | 0 | 102.87 | 295.03 | 0 | 0.22 | -47.62 | 0 | 0.09 | -71.88 | 0 | 0.11 | -15.38 | 0 | 0 | 0 | 0 | 70.00 | -59.62 | 0 |
| 20Q3 (7) | 0.78 | 143.75 | 0 | -1.29 | -1512.5 | 0 | 0.38 | 392.31 | 0 | 0 | 100.0 | 0 | -0.51 | -312.5 | 0 | 0.5 | 2400.0 | 0 | 0 | 0 | 0 | 26.04 | 1475.52 | 0 | 0.42 | 2000.0 | 0 | 0.32 | 455.56 | 0 | 0.13 | -18.75 | 0 | 0 | 0 | 0 | 173.33 | -62.08 | 0 |
| 20Q2 (6) | 0.32 | 0 | 0 | -0.08 | 0 | 0 | -0.13 | 0 | 0 | -0.01 | 0 | 0 | 0.24 | 0 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 1.65 | 0 | 0 | 0.02 | 0 | 0 | -0.09 | 0 | 0 | 0.16 | 0 | 0 | 0 | 0 | 0 | 457.14 | 0 | 0 |
