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) | 0.15 | 0 | -0.03 | 0 | -1.31 | 0 | -0.01 | 0 | 0.12 | 0 | 0.01 | -50.0 | 0 | 0 | 0.42 | -8.82 | 0.11 | -90.35 | 0.14 | -86.92 | 0.19 | 18.75 | 0.01 | 0 | 44.12 | 0 |
| 2022 (9) | -0.38 | 0 | -0.04 | 0 | 1.83 | 0 | -0.02 | 0 | -0.42 | 0 | 0.02 | -95.83 | 0 | 0 | 0.46 | -95.64 | 1.14 | -40.93 | 1.07 | -30.97 | 0.16 | 33.33 | 0 | 0 | -30.89 | 0 |
| 2021 (8) | 0.79 | -43.97 | 0 | 0 | -0.97 | 0 | 0.03 | 0 | 0.79 | 0 | 0.48 | -86.99 | 0 | 0 | 10.57 | -90.26 | 1.93 | 26.97 | 1.55 | 30.25 | 0.12 | 20.0 | 0 | 0 | 47.31 | -56.72 |
| 2020 (7) | 1.41 | 80.77 | -2.75 | 0 | 1.16 | 0 | 0 | 0 | -1.34 | 0 | 3.69 | 18350.0 | 0 | 0 | 108.53 | 11729.71 | 1.52 | 92.41 | 1.19 | 75.0 | 0.1 | 0.0 | 0 | 0 | 109.30 | 9.3 |
| 2019 (6) | 0.78 | 47.17 | -0.08 | 0 | -0.14 | 0 | 0.02 | 0 | 0.7 | 32.08 | 0.02 | 0 | 0 | 0 | 0.92 | 0 | 0.79 | 83.72 | 0.68 | 65.85 | 0.1 | 150.0 | 0 | 0 | 100.00 | -13.21 |
| 2018 (5) | 0.53 | -32.91 | 0 | 0 | -0.06 | 0 | 0 | 0 | 0.53 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.43 | -45.57 | 0.41 | -26.79 | 0.04 | 100.0 | 0.01 | 0 | 115.22 | -15.41 |
| 2017 (4) | 0.79 | 426.67 | -0.81 | 0 | 0.63 | 0 | 0.02 | 0 | -0.02 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.79 | 276.19 | 0.56 | 330.77 | 0.02 | -60.0 | 0 | 0 | 136.21 | 63.45 |
| 2016 (3) | 0.15 | 0 | -0.44 | 0 | -0.1 | 0 | 0 | 0 | -0.29 | 0 | 0.03 | 0 | 0 | 0 | 2.38 | 0 | 0.21 | 0 | 0.13 | 0 | 0.05 | 0 | 0 | 0 | 83.33 | 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) | 0.67 | 518.75 | 3450.0 | 0 | 100.0 | 0 | -0.01 | 98.96 | 97.22 | 0 | 0 | 100.0 | 0.67 | 494.12 | 3450.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.41 | 612.5 | 1125.0 | 0.29 | 625.0 | 422.22 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 197.06 | 210.85 | 0 |
| 23Q3 (19) | -0.16 | -1700.0 | 76.12 | -0.01 | 0.0 | 0 | -0.96 | -9500.0 | 50.77 | 0 | 0 | 0 | -0.17 | 0 | 74.63 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -60.0 | -138.1 | 0.04 | 180.0 | -85.71 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | -177.78 | 0 | 15.09 |
| 23Q2 (18) | 0.01 | 102.63 | -97.78 | -0.01 | 0.0 | 0.0 | -0.01 | 97.06 | -100.24 | 0 | 100.0 | -100.0 | 0 | 100.0 | -100.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.05 | 68.75 | -110.64 | -0.05 | 64.29 | -111.9 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (17) | -0.38 | -1800.0 | -171.43 | -0.01 | 0 | 66.67 | -0.34 | 5.56 | -1600.0 | -0.01 | 66.67 | 0 | -0.39 | -1850.0 | -129.41 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 2.86 | 0 | 254.29 | -0.16 | -300.0 | -132.0 | -0.14 | -55.56 | -129.79 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | -0.02 | 97.01 | -100.0 | 0 | 0 | -100.0 | -0.36 | 81.54 | -1700.0 | -0.03 | 0 | -400.0 | -0.02 | 97.01 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.04 | -119.05 | -110.26 | -0.09 | -132.14 | -128.12 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (15) | -0.67 | -248.89 | -219.05 | 0 | 100.0 | -100.0 | -1.95 | -146.76 | -116.67 | 0 | -100.0 | -100.0 | -0.67 | -252.27 | -1216.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.21 | -55.32 | -54.35 | 0.28 | -33.33 | -24.32 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | -209.38 | -314.03 | -298.81 |
| 22Q2 (14) | 0.45 | 421.43 | 87.5 | -0.01 | 66.67 | 94.12 | 4.17 | 20950.0 | 20950.0 | 0.01 | 0 | 0.0 | 0.44 | 358.82 | 528.57 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.47 | -6.0 | -26.56 | 0.42 | -10.64 | -12.5 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 97.83 | 456.37 | 107.88 |
| 22Q1 (13) | -0.14 | -1300.0 | -118.18 | -0.03 | -400.0 | 72.73 | -0.02 | 0.0 | 0.0 | 0 | -100.0 | 0 | -0.17 | 0 | -125.76 | 0.01 | 0.0 | -93.33 | 0 | 0 | 0 | 0.81 | -18.55 | -94.09 | 0.5 | 28.21 | 16.28 | 0.47 | 46.88 | 23.68 | 0.04 | 0.0 | 100.0 | 0 | 0 | 0 | -27.45 | -888.24 | -114.26 |
| 21Q4 (12) | -0.01 | 95.24 | -101.69 | 0.01 | -96.3 | 104.17 | -0.02 | 97.78 | 0.0 | 0.01 | 0.0 | 200.0 | 0 | -100.0 | -100.0 | 0.01 | -93.33 | -96.15 | 0 | 0 | 0 | 0.99 | -92.81 | -97.3 | 0.39 | -15.22 | 69.57 | 0.32 | -13.51 | 68.42 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | -2.78 | 94.71 | -101.04 |
| 21Q3 (11) | -0.21 | -187.5 | -156.76 | 0.27 | 258.82 | 110.71 | -0.9 | -4400.0 | -173.77 | 0.01 | 0.0 | 0.0 | 0.06 | -14.29 | 102.79 | 0.15 | -11.76 | -95.63 | 0 | 0 | 0 | 13.76 | 7.66 | -95.23 | 0.46 | -28.12 | -22.03 | 0.37 | -22.92 | -17.78 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -52.50 | -211.56 | -168.11 |
| 21Q2 (10) | 0.24 | -68.83 | -45.45 | -0.17 | -54.55 | 0 | -0.02 | 0.0 | 33.33 | 0.01 | 0 | 0 | 0.07 | -89.39 | -84.09 | 0.17 | 13.33 | 0 | 0 | 0 | 0 | 12.78 | -6.27 | 0 | 0.64 | 48.84 | -7.25 | 0.48 | 26.32 | -11.11 | 0.03 | 50.0 | -25.0 | 0 | 0 | 0 | 47.06 | -75.55 | -37.97 |
| 21Q1 (9) | 0.77 | 30.51 | 0 | -0.11 | 54.17 | 0 | -0.02 | 0.0 | 0 | 0 | 100.0 | 0 | 0.66 | 88.57 | 0 | 0.15 | -42.31 | 0 | 0 | 0 | 0 | 13.64 | -62.76 | 0 | 0.43 | 86.96 | 0 | 0.38 | 100.0 | 0 | 0.02 | -33.33 | 0 | 0 | 0 | 0 | 192.50 | -28.22 | 0 |
| 20Q4 (8) | 0.59 | 59.46 | 0 | -0.24 | 90.48 | 0 | -0.02 | -101.64 | 0 | -0.01 | -200.0 | 0 | 0.35 | 116.28 | 0 | 0.26 | -92.42 | 0 | 0 | 0 | 0 | 36.62 | -87.3 | 0 | 0.23 | -61.02 | 0 | 0.19 | -57.78 | 0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 268.18 | 247.91 | 0 |
| 20Q3 (7) | 0.37 | -15.91 | 0 | -2.52 | 0 | 0 | 1.22 | 4166.67 | 0 | 0.01 | 0 | 0 | -2.15 | -588.64 | 0 | 3.43 | 0 | 0 | 0 | 0 | 0 | 288.24 | 0 | 0 | 0.59 | -14.49 | 0 | 0.45 | -16.67 | 0 | 0.03 | -25.0 | 0 | 0 | 0 | 0 | 77.08 | 1.61 | 0 |
| 20Q2 (6) | 0.44 | 0 | 0 | 0 | 0 | 0 | -0.03 | 0 | 0 | 0 | 0 | 0 | 0.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.69 | 0 | 0 | 0.54 | 0 | 0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 75.86 | 0 | 0 |
