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) | 0.97 | 470.59 | 0.09 | 0 | -0.22 | 0 | -0.63 | 0 | 1.06 | 1225.0 | 0.24 | 50.0 | 0.01 | -66.67 | 0.80 | 32.95 | 0.71 | -2.74 | 0.75 | 11.94 | 0.2 | 0.0 | 0.01 | 0.0 | 101.04 | 423.04 |
| 2022 (9) | 0.17 | -86.4 | -0.09 | 0 | 0.5 | 0 | 0.28 | 0 | 0.08 | -85.96 | 0.16 | -80.72 | 0.03 | 0 | 0.61 | -83.84 | 0.73 | -42.97 | 0.67 | -38.53 | 0.2 | 5.26 | 0.01 | 0.0 | 19.32 | -80.06 |
| 2021 (8) | 1.25 | -0.79 | -0.68 | 0 | -0.63 | 0 | -0.08 | 0 | 0.57 | -26.92 | 0.83 | 130.56 | -0.06 | 0 | 3.74 | 116.1 | 1.28 | -4.48 | 1.09 | 0.0 | 0.19 | 5.56 | 0.01 | 0.0 | 96.90 | -1.56 |
| 2020 (7) | 1.26 | 306.45 | -0.48 | 0 | -0.65 | 0 | 0 | 0 | 0.78 | 1014.29 | 0.36 | 89.47 | -0.08 | 0 | 1.73 | 71.06 | 1.34 | 116.13 | 1.09 | 87.93 | 0.18 | 50.0 | 0.01 | 0.0 | 98.44 | 125.45 |
| 2019 (6) | 0.31 | -60.26 | -0.24 | 0 | -0.02 | 0 | 0.01 | 0 | 0.07 | -93.07 | 0.19 | 26.67 | -0.02 | 0 | 1.01 | 19.71 | 0.62 | -4.62 | 0.58 | -10.77 | 0.12 | 20.0 | 0.01 | 0.0 | 43.66 | -57.46 |
| 2018 (5) | 0.78 | 85.71 | 0.23 | 0 | -0.47 | 0 | -0.01 | 0 | 1.01 | 0 | 0.15 | 36.36 | 0 | 0 | 0.85 | 22.52 | 0.65 | 12.07 | 0.65 | 1.56 | 0.1 | 42.86 | 0.01 | 0.0 | 102.63 | 75.94 |
| 2017 (4) | 0.42 | -31.15 | -0.53 | 0 | 0.26 | 0 | 0 | 0 | -0.11 | 0 | 0.11 | 22.22 | -0.01 | 0 | 0.69 | 6.95 | 0.58 | 45.0 | 0.64 | 30.61 | 0.07 | -36.36 | 0.01 | 0.0 | 58.33 | -41.67 |
| 2016 (3) | 0.61 | 0 | 0.55 | 0 | -0.46 | 0 | 0 | 0 | 1.16 | 0 | 0.09 | 0.0 | 0 | 0 | 0.65 | -26.26 | 0.4 | 100.0 | 0.49 | 88.46 | 0.11 | 83.33 | 0.01 | 0.0 | 100.00 | 0 |
| 2015 (2) | -0.06 | 0 | -1.19 | 0 | 0.87 | 0 | -0.05 | 0 | -1.25 | 0 | 0.09 | 0 | -0.35 | 0 | 0.88 | 0 | 0.2 | 0 | 0.26 | 0 | 0.06 | 0 | 0.01 | 0 | -18.18 | 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) | 0.91 | 175.76 | -28.91 | 0.11 | 0 | 1200.0 | 0.48 | 172.73 | 197.96 | -0.83 | 0 | -1283.33 | 1.02 | 209.09 | -19.69 | 0.06 | 500.0 | 100.0 | -0.01 | 0 | -150.0 | 0.79 | 497.64 | 84.53 | 0.2 | 0.0 | -13.04 | 0.2 | 25.0 | -25.93 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 364.00 | 131.64 | -6.16 |
| 23Q3 (19) | 0.33 | -28.26 | 0.0 | 0 | -100.0 | -100.0 | -0.66 | -3200.0 | -266.67 | 0 | -100.0 | 100.0 | 0.33 | -36.54 | -8.33 | 0.01 | -88.89 | 0.0 | 0 | 0 | 0 | 0.13 | -88.99 | -8.95 | 0.2 | 0.0 | 0.0 | 0.16 | -27.27 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 157.14 | -7.76 | 0.0 |
| 23Q2 (18) | 0.46 | 163.01 | 1633.33 | 0.06 | 175.0 | -14.29 | -0.02 | 33.33 | -104.55 | 0.02 | -89.47 | 300.0 | 0.52 | 164.2 | 1200.0 | 0.09 | 12.5 | 125.0 | 0 | -100.0 | -100.0 | 1.20 | 5.63 | 94.82 | 0.2 | 81.82 | 25.0 | 0.22 | 37.5 | 83.33 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 170.37 | 151.34 | 1065.43 |
| 23Q1 (17) | -0.73 | -157.03 | 48.23 | -0.08 | -700.0 | 55.56 | -0.03 | 93.88 | -104.17 | 0.19 | 416.67 | -59.57 | -0.81 | -163.78 | 49.06 | 0.08 | 166.67 | 0.0 | 0.02 | 0.0 | 0 | 1.13 | 165.54 | -15.7 | 0.11 | -52.17 | -15.38 | 0.16 | -40.74 | 45.45 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | -331.82 | -185.55 | 62.35 |
| 22Q4 (16) | 1.28 | 287.88 | 14.29 | -0.01 | -133.33 | 91.67 | -0.49 | -172.22 | -104.17 | -0.06 | 50.0 | 85.37 | 1.27 | 252.78 | 27.0 | 0.03 | 200.0 | -66.67 | 0.02 | 0 | 300.0 | 0.43 | 194.89 | -72.44 | 0.23 | 15.0 | -41.03 | 0.27 | 68.75 | -15.62 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 387.88 | 146.83 | 28.14 |
| 22Q3 (15) | 0.33 | 1200.0 | 17.86 | 0.03 | -57.14 | -57.14 | -0.18 | -140.91 | 76.62 | -0.12 | -1100.0 | -500.0 | 0.36 | 800.0 | 2.86 | 0.01 | -75.0 | -83.33 | 0 | -100.0 | 100.0 | 0.14 | -76.45 | -86.34 | 0.2 | 25.0 | -31.03 | 0.16 | 33.33 | -42.86 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 157.14 | 990.48 | 85.2 |
| 22Q2 (14) | -0.03 | 97.87 | -104.62 | 0.07 | 138.89 | 75.0 | 0.44 | -38.89 | 241.94 | -0.01 | -102.13 | -102.13 | 0.04 | 102.52 | -94.2 | 0.04 | -50.0 | 300.0 | 0.01 | 0 | -50.0 | 0.61 | -54.29 | 266.56 | 0.16 | 23.08 | -57.89 | 0.12 | 9.09 | -60.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | -17.65 | 98.0 | -109.23 |
| 22Q1 (13) | -1.41 | -225.89 | -78.48 | -0.18 | -50.0 | 73.13 | 0.72 | 400.0 | 5.88 | 0.47 | 214.63 | 491.67 | -1.59 | -259.0 | -8.9 | 0.08 | -11.11 | -88.41 | 0 | 100.0 | 100.0 | 1.34 | -13.2 | -89.79 | 0.13 | -66.67 | -43.48 | 0.11 | -65.62 | -42.11 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | -881.25 | -391.13 | -156.57 |
| 21Q4 (12) | 1.12 | 300.0 | 75.0 | -0.12 | -271.43 | 73.33 | -0.24 | 68.83 | -188.89 | -0.41 | -1950.0 | -95.24 | 1.0 | 185.71 | 426.32 | 0.09 | 50.0 | -65.38 | -0.01 | 50.0 | 92.31 | 1.55 | 46.13 | -67.64 | 0.39 | 34.48 | 8.33 | 0.32 | 14.29 | 6.67 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 302.70 | 256.76 | 60.81 |
| 21Q3 (11) | 0.28 | -56.92 | -54.84 | 0.07 | 75.0 | 250.0 | -0.77 | -148.39 | -26.23 | -0.02 | -104.26 | 0.0 | 0.35 | -49.28 | -45.31 | 0.06 | 400.0 | 500.0 | -0.02 | -200.0 | 0 | 1.06 | 387.3 | 446.03 | 0.29 | -23.68 | -14.71 | 0.28 | -6.67 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0 | 84.85 | -55.62 | -54.84 |
| 21Q2 (10) | 0.65 | 182.28 | 0 | 0.04 | 105.97 | 180.0 | -0.31 | -145.59 | -3.33 | 0.47 | 491.67 | 95.83 | 0.69 | 147.26 | 1480.0 | -0.02 | -102.9 | -122.22 | 0.02 | 140.0 | -50.0 | -0.37 | -102.8 | -141.66 | 0.38 | 65.22 | -39.68 | 0.3 | 57.89 | -42.31 | 0.04 | 0.0 | -55.56 | 0 | 0 | 0 | 191.18 | 155.66 | 0 |
| 21Q1 (9) | -0.79 | -223.44 | 0 | -0.67 | -48.89 | 0 | 0.68 | 151.85 | 0 | -0.12 | 42.86 | 0 | -1.46 | -868.42 | 0 | 0.69 | 165.38 | 0 | -0.05 | 61.54 | 0 | 13.14 | 174.99 | 0 | 0.23 | -36.11 | 0 | 0.19 | -36.67 | 0 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | -343.48 | -282.47 | 0 |
| 20Q4 (8) | 0.64 | 3.23 | 0 | -0.45 | -2350.0 | 0 | 0.27 | 144.26 | 0 | -0.21 | -950.0 | 0 | 0.19 | -70.31 | 0 | 0.26 | 2500.0 | 0 | -0.13 | 0 | 0 | 4.78 | 2366.18 | 0 | 0.36 | 5.88 | 0 | 0.3 | 7.14 | 0 | 0.04 | -20.0 | 0 | 0 | 0 | 0 | 188.24 | 0.19 | 0 |
| 20Q3 (7) | 0.62 | 0 | 0 | 0.02 | 140.0 | 0 | -0.61 | -103.33 | 0 | -0.02 | -108.33 | 0 | 0.64 | 1380.0 | 0 | 0.01 | -88.89 | 0 | 0 | -100.0 | 0 | 0.19 | -78.08 | 0 | 0.34 | -46.03 | 0 | 0.28 | -46.15 | 0 | 0.05 | -44.44 | 0 | 0 | 0 | 0 | 187.88 | 0 | 0 |
| 20Q2 (6) | 0 | 0 | 0 | -0.05 | 0 | 0 | -0.3 | 0 | 0 | 0.24 | 0 | 0 | -0.05 | 0 | 0 | 0.09 | 0 | 0 | 0.04 | 0 | 0 | 0.88 | 0 | 0 | 0.63 | 0 | 0 | 0.52 | 0 | 0 | 0.09 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
