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) | 1.39 | 0 | -0.11 | 0 | -1.48 | 0 | 0.3 | 0 | 1.28 | 0 | 0.2 | -50.0 | 0 | 0 | 2.08 | -30.47 | 0.21 | -76.67 | 0.16 | -85.71 | 0.33 | 13.79 | 0.03 | 50.0 | 267.31 | 0 |
| 2022 (9) | -0.05 | 0 | -1.67 | 0 | 4.34 | 486.49 | 0 | 0 | -1.72 | 0 | 0.4 | -55.06 | 0 | 0 | 3.00 | -59.2 | 0.9 | -40.79 | 1.12 | -5.08 | 0.29 | 26.09 | 0.02 | 100.0 | -3.50 | 0 |
| 2021 (8) | 1.08 | 35.0 | -0.74 | 0 | 0.74 | -70.52 | -0.23 | 0 | 0.34 | 0 | 0.89 | -54.82 | 0 | 0 | 7.34 | -67.94 | 1.52 | 289.74 | 1.18 | 306.9 | 0.23 | 9.52 | 0.01 | -66.67 | 76.06 | -49.61 |
| 2020 (7) | 0.8 | 0 | -2.64 | 0 | 2.51 | 2410.0 | 0.34 | 0 | -1.84 | 0 | 1.97 | 756.52 | 0 | 0 | 22.91 | 647.96 | 0.39 | 200.0 | 0.29 | 123.08 | 0.21 | 23.53 | 0.03 | 50.0 | 150.94 | 0 |
| 2019 (6) | -0.58 | 0 | -0.36 | 0 | 0.1 | -92.65 | -0.05 | 0 | -0.94 | 0 | 0.23 | 130.0 | -0.15 | 0 | 3.06 | 127.55 | 0.13 | -62.86 | 0.13 | -61.76 | 0.17 | 183.33 | 0.02 | -33.33 | -181.25 | 0 |
| 2018 (5) | 0.11 | 0 | -0.44 | 0 | 1.36 | 615.79 | -0.56 | 0 | -0.33 | 0 | 0.1 | 66.67 | -0.35 | 0 | 1.35 | 39.3 | 0.35 | -10.26 | 0.34 | 54.55 | 0.06 | 50.0 | 0.03 | 0.0 | 25.58 | 0 |
| 2017 (4) | -0.42 | 0 | -0.16 | 0 | 0.19 | -36.67 | -0.5 | 0 | -0.58 | 0 | 0.06 | 20.0 | -0.11 | 0 | 0.97 | -18.45 | 0.39 | 1200.0 | 0.22 | 1000.0 | 0.04 | 0.0 | 0.03 | 50.0 | -144.83 | 0 |
| 2016 (3) | -0.14 | 0 | -0.12 | 0 | 0.3 | 0 | -0.01 | 0 | -0.26 | 0 | 0.05 | 25.0 | -0.05 | 0 | 1.18 | 4.27 | 0.03 | 0 | 0.02 | -60.0 | 0.04 | -42.86 | 0.02 | 100.0 | -175.00 | 0 |
| 2015 (2) | 0.35 | 0 | -0.15 | 0 | 0 | 0 | 0.03 | 0 | 0.2 | 0 | 0.04 | 0 | -0.01 | 0 | 1.14 | 0 | -0.04 | 0 | 0.05 | 0 | 0.07 | 0 | 0.01 | 0 | 269.23 | 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) | 0.27 | -74.77 | 142.86 | 0.11 | 155.0 | 222.22 | -0.06 | 94.39 | -200.0 | 0.1 | 150.0 | 134.48 | 0.38 | -56.32 | 152.78 | 0.02 | -71.43 | -86.67 | 0 | 0 | 0 | 0.88 | -69.16 | -84.67 | 0.1 | 400.0 | 127.78 | -0.2 | -195.24 | 52.38 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 1.07 | 35.44 | 105.77 | -0.2 | -566.67 | 84.13 | -1.07 | -1683.33 | 6.14 | 0.04 | -73.33 | -50.0 | 0.87 | 14.47 | 217.57 | 0.07 | 133.33 | 16.67 | 0 | 0 | 0 | 2.86 | 139.05 | 59.52 | 0.02 | 200.0 | -83.33 | 0.21 | 133.33 | -46.15 | 0.08 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 356.67 | -23.25 | 229.23 |
| 23Q2 (18) | 0.79 | 208.22 | 229.17 | -0.03 | -400.0 | 81.25 | -0.06 | 80.0 | -137.5 | 0.15 | 1400.0 | -6.25 | 0.76 | 205.56 | 850.0 | 0.03 | -66.67 | -72.73 | 0 | 0 | 0 | 1.20 | -68.53 | -58.49 | -0.02 | -120.0 | -103.23 | 0.09 | 50.0 | -85.48 | 0.08 | 0.0 | 14.29 | 0 | 0 | -100.0 | 464.71 | 189.12 | 1255.39 |
| 23Q1 (17) | -0.73 | -15.87 | -305.56 | 0.01 | 111.11 | 106.67 | -0.3 | -1400.0 | -105.62 | 0.01 | 103.45 | -83.33 | -0.72 | 0.0 | -118.18 | 0.09 | -40.0 | 28.57 | 0 | 0 | 0 | 3.80 | -33.92 | 93.67 | 0.1 | 127.78 | -80.77 | 0.06 | 114.29 | -88.68 | 0.08 | 0.0 | 14.29 | 0 | -100.0 | 0 | -521.43 | 0 | -1638.1 |
| 22Q4 (16) | -0.63 | -221.15 | -362.5 | -0.09 | 92.86 | 50.0 | -0.02 | 98.25 | 83.33 | -0.29 | -462.5 | -3.57 | -0.72 | 2.7 | -1300.0 | 0.15 | 150.0 | 87.5 | 0 | 0 | 0 | 5.75 | 220.88 | 147.84 | -0.36 | -400.0 | -167.92 | -0.42 | -207.69 | -195.45 | 0.08 | 0.0 | 33.33 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.52 | 116.67 | 8.33 | -1.26 | -687.5 | -193.02 | -1.14 | -812.5 | -442.86 | 0.08 | -50.0 | -65.22 | -0.74 | -1025.0 | -1580.0 | 0.06 | -45.45 | 100.0 | 0 | 0 | 0 | 1.79 | -37.8 | 88.66 | 0.12 | -80.65 | -72.09 | 0.39 | -37.1 | 5.41 | 0.08 | 14.29 | 33.33 | 0.01 | 0.0 | 0 | 108.33 | 215.97 | -2.95 |
| 22Q2 (14) | 0.24 | 233.33 | 300.0 | -0.16 | -6.67 | 0.0 | 0.16 | -97.0 | -73.33 | 0.16 | 166.67 | 166.67 | 0.08 | 124.24 | 128.57 | 0.11 | 57.14 | -47.62 | 0 | 0 | 0 | 2.88 | 46.86 | -60.1 | 0.62 | 19.23 | 100.0 | 0.62 | 16.98 | 181.82 | 0.07 | 0.0 | 16.67 | 0.01 | 0 | 0 | 34.29 | 214.29 | 180.0 |
| 22Q1 (13) | -0.18 | -175.0 | -136.73 | -0.15 | 16.67 | -600.0 | 5.34 | 4550.0 | 1036.17 | 0.06 | 121.43 | 0.0 | -0.33 | -650.0 | -163.46 | 0.07 | -12.5 | -87.72 | 0 | 0 | 0 | 1.96 | -15.44 | -91.06 | 0.52 | -1.89 | 108.0 | 0.53 | 20.45 | 253.33 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | -30.00 | -162.5 | -112.86 |
| 21Q4 (12) | 0.24 | -50.0 | -44.19 | -0.18 | 58.14 | 92.59 | -0.12 | 42.86 | -105.24 | -0.28 | -221.74 | -600.0 | 0.06 | 20.0 | 103.0 | 0.08 | 166.67 | -95.45 | 0 | 0 | 0 | 2.32 | 144.25 | -96.89 | 0.53 | 23.26 | 341.67 | 0.44 | 18.92 | 266.67 | 0.06 | 0.0 | 20.0 | 0 | 0 | -100.0 | 48.00 | -57.0 | -79.91 |
| 21Q3 (11) | 0.48 | 500.0 | -34.25 | -0.43 | -168.75 | -760.0 | -0.21 | -135.0 | -600.0 | 0.23 | 195.83 | 130.0 | 0.05 | 117.86 | -92.65 | 0.03 | -85.71 | -78.57 | 0 | 0 | -100.0 | 0.95 | -86.84 | -84.95 | 0.43 | 38.71 | 330.0 | 0.37 | 68.18 | 516.67 | 0.06 | 0.0 | 20.0 | 0 | 0 | -100.0 | 111.63 | 360.47 | -81.65 |
| 21Q2 (10) | -0.12 | -124.49 | 65.71 | -0.16 | -633.33 | -6.67 | 0.6 | 27.66 | 140.0 | -0.24 | -500.0 | -185.71 | -0.28 | -153.85 | 44.0 | 0.21 | -63.16 | 200.0 | 0 | 0 | 100.0 | 7.22 | -67.08 | 314.43 | 0.31 | 24.0 | 82.35 | 0.22 | 46.67 | 83.33 | 0.06 | 0.0 | -40.0 | 0 | 0 | -100.0 | -42.86 | -118.37 | 71.84 |
| 21Q1 (9) | 0.49 | 13.95 | 0 | 0.03 | 101.23 | 0 | 0.47 | -79.48 | 0 | 0.06 | 250.0 | 0 | 0.52 | 126.0 | 0 | 0.57 | -67.61 | 0 | 0 | 0 | 0 | 21.92 | -70.6 | 0 | 0.25 | 108.33 | 0 | 0.15 | 25.0 | 0 | 0.06 | 20.0 | 0 | 0 | -100.0 | 0 | 233.33 | -2.33 | 0 |
| 20Q4 (8) | 0.43 | -41.1 | 0 | -2.43 | -4760.0 | 0 | 2.29 | 7733.33 | 0 | -0.04 | -140.0 | 0 | -2.0 | -394.12 | 0 | 1.76 | 1157.14 | 0 | 0 | -100.0 | 0 | 74.58 | 1082.57 | 0 | 0.12 | 20.0 | 0 | 0.12 | 100.0 | 0 | 0.05 | 0.0 | 0 | 0.01 | 0.0 | 0 | 238.89 | -60.73 | 0 |
| 20Q3 (7) | 0.73 | 308.57 | 0 | -0.05 | 66.67 | 0 | -0.03 | -112.0 | 0 | 0.1 | -64.29 | 0 | 0.68 | 236.0 | 0 | 0.14 | 100.0 | 0 | 0.08 | 200.0 | 0 | 6.31 | 262.16 | 0 | 0.1 | -41.18 | 0 | 0.06 | -50.0 | 0 | 0.05 | -50.0 | 0 | 0.01 | 0.0 | 0 | 608.33 | 499.76 | 0 |
| 20Q2 (6) | -0.35 | 0 | 0 | -0.15 | 0 | 0 | 0.25 | 0 | 0 | 0.28 | 0 | 0 | -0.5 | 0 | 0 | 0.07 | 0 | 0 | -0.08 | 0 | 0 | 1.74 | 0 | 0 | 0.17 | 0 | 0 | 0.12 | 0 | 0 | 0.1 | 0 | 0 | 0.01 | 0 | 0 | -152.17 | 0 | 0 |
