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) | 5.06 | -12.91 | -13.63 | 0 | -1.06 | 0 | 0.16 | -65.22 | -8.57 | 0 | 0.05 | -73.68 | 0 | 0 | 0.36 | -76.07 | 4.23 | 2.92 | 3.98 | 17.75 | 0.38 | 2.7 | 0.01 | 0 | 115.79 | -25.26 |
| 2022 (9) | 5.81 | 0 | 15.25 | 0 | -4.15 | 0 | 0.46 | -11.54 | 21.06 | 0 | 0.19 | -5.0 | 0 | 0 | 1.50 | -17.19 | 4.11 | 11.68 | 3.38 | 13.42 | 0.37 | 60.87 | 0 | 0 | 154.93 | 0 |
| 2021 (8) | -2.69 | 0 | -10.94 | 0 | 12.57 | 0 | 0.52 | 5100.0 | -13.63 | 0 | 0.2 | 233.33 | 0 | 0 | 1.82 | 164.91 | 3.68 | 50.82 | 2.98 | 44.66 | 0.23 | 15.0 | 0 | 0 | -83.80 | 0 |
| 2020 (7) | 3.82 | 0 | 1.52 | 0 | -0.11 | 0 | 0.01 | 0 | 5.34 | 0 | 0.06 | -33.33 | 0 | 0 | 0.69 | -49.03 | 2.44 | 112.17 | 2.06 | 100.0 | 0.2 | 0.0 | 0 | 0 | 169.03 | 0 |
| 2019 (6) | -1.67 | 0 | -5.48 | 0 | -0.1 | 0 | 0 | 0 | -7.15 | 0 | 0.09 | -18.18 | 0 | 0 | 1.35 | -35.06 | 1.15 | 109.09 | 1.03 | 39.19 | 0.2 | 122.22 | 0 | 0 | -135.77 | 0 |
| 2018 (5) | 2.03 | 6.84 | -1.93 | 0 | 2.64 | 0 | -0.01 | 0 | 0.1 | -91.87 | 0.11 | 22.22 | 0 | 0 | 2.07 | -1.26 | 0.55 | 243.75 | 0.74 | 572.73 | 0.09 | 12.5 | 0 | 0 | 244.58 | -75.54 |
| 2017 (4) | 1.9 | 0 | -0.67 | 0 | 0 | 0 | 1.01 | 0 | 1.23 | 0 | 0.09 | 0 | 0 | 0 | 2.10 | 0 | 0.16 | 0 | 0.11 | 0 | 0.08 | 0 | 0 | 0 | 1000.00 | 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) | 1.78 | 39.06 | -10.1 | -7.81 | -111.08 | -38950.0 | -0.07 | 92.05 | -16.67 | 0.35 | 400.0 | -32.69 | -6.03 | -149.17 | -407.65 | 0.01 | 0.0 | -85.71 | 0 | 0 | 0 | 0.24 | -22.3 | -86.71 | 1.45 | 61.11 | -11.04 | 1.09 | -4.39 | -8.4 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 150.85 | 44.95 | -1.72 |
| 23Q3 (19) | 1.28 | 0.79 | 29.29 | -3.7 | -109.04 | -138.11 | -0.88 | -1366.67 | 45.34 | 0.07 | -74.07 | 600.0 | -2.42 | -384.0 | -122.62 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.31 | -49.85 | -69.44 | 0.9 | -3.23 | 12.5 | 1.14 | 15.15 | 42.5 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 104.07 | -11.5 | -6.45 |
| 23Q2 (18) | 1.27 | 73.97 | 38.04 | -1.77 | -420.59 | -169.14 | -0.06 | 0.0 | 97.54 | 0.27 | 150.94 | 285.71 | -0.5 | -228.21 | -114.37 | 0.02 | 0 | 0.0 | 0 | 0 | 0 | 0.62 | 0 | -8.92 | 0.93 | -3.12 | 5.68 | 0.99 | 30.26 | 37.5 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0 | 117.59 | 38.53 | 3.53 |
| 23Q1 (17) | 0.73 | -63.13 | -61.98 | -0.34 | -1600.0 | -111.33 | -0.06 | 0.0 | -100.0 | -0.53 | -201.92 | -253.33 | 0.39 | -80.1 | -92.07 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.96 | -41.1 | 20.0 | 0.76 | -36.13 | 13.43 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 84.88 | -44.7 | -66.4 |
| 22Q4 (16) | 1.98 | 100.0 | 330.43 | -0.02 | -100.21 | -166.67 | -0.06 | 96.27 | -50.0 | 0.52 | 5100.0 | 225.0 | 1.96 | -81.68 | 300.0 | 0.07 | 133.33 | -30.0 | 0 | 0 | 0 | 1.80 | 78.61 | -39.74 | 1.63 | 103.75 | 24.43 | 1.19 | 48.75 | 19.0 | 0.1 | 11.11 | 66.67 | 0 | 0 | 0 | 153.49 | 37.98 | 253.69 |
| 22Q3 (15) | 0.99 | 7.61 | -32.19 | 9.71 | 279.3 | 19520.0 | -1.61 | 34.02 | -3925.0 | 0.01 | -85.71 | -87.5 | 10.7 | 207.47 | 658.87 | 0.03 | 50.0 | -50.0 | 0 | 0 | 0 | 1.01 | 49.49 | -54.04 | 0.8 | -9.09 | -12.09 | 0.8 | 11.11 | 5.26 | 0.09 | 0.0 | 50.0 | 0 | 0 | 0 | 111.24 | -2.06 | -37.53 |
| 22Q2 (14) | 0.92 | -52.08 | 119.78 | 2.56 | -14.67 | 124.9 | -2.44 | -8033.33 | -119.26 | 0.07 | 146.67 | -75.0 | 3.48 | -29.27 | 123.31 | 0.02 | -71.43 | -33.33 | 0 | 0 | 0 | 0.68 | -72.78 | -41.89 | 0.88 | 10.0 | 11.39 | 0.72 | 7.46 | -8.86 | 0.09 | 0.0 | 80.0 | 0 | 0 | 0 | 113.58 | -55.04 | 120.52 |
| 22Q1 (13) | 1.92 | 317.39 | 4700.0 | 3.0 | 9900.0 | 576.19 | -0.03 | 25.0 | 0.0 | -0.15 | -193.75 | 0 | 4.92 | 904.08 | 933.9 | 0.07 | -30.0 | 600.0 | 0 | 0 | 0 | 2.48 | -17.09 | 485.82 | 0.8 | -38.93 | 21.21 | 0.67 | -33.0 | 52.27 | 0.09 | 50.0 | 80.0 | 0 | 0 | 0 | 252.63 | 482.15 | 2994.74 |
| 21Q4 (12) | 0.46 | -68.49 | -69.74 | 0.03 | 160.0 | 50.0 | -0.04 | 0.0 | 94.37 | 0.16 | 100.0 | 0.0 | 0.49 | -65.25 | -68.18 | 0.1 | 66.67 | 400.0 | 0 | 0 | 0 | 2.99 | 36.23 | 316.17 | 1.31 | 43.96 | 31.0 | 1.0 | 31.58 | 14.94 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 43.40 | -75.63 | -73.73 |
| 21Q3 (11) | 1.46 | 131.4 | 0.69 | -0.05 | 99.51 | -350.0 | -0.04 | -100.32 | 96.12 | 0.08 | -71.43 | 140.0 | 1.41 | 109.44 | -4.08 | 0.06 | 100.0 | 200.0 | 0 | 0 | 0 | 2.20 | 89.01 | 138.46 | 0.91 | 15.19 | 65.45 | 0.76 | -3.8 | 90.0 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 178.05 | 132.16 | -44.74 |
| 21Q2 (10) | -4.65 | -11725.0 | -901.72 | -10.28 | -1531.75 | -102900.0 | 12.67 | 42333.33 | 874.62 | 0.28 | 0 | 460.0 | -14.93 | -2430.51 | -2630.51 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 1.16 | 174.42 | 15.12 | 0.79 | 19.7 | 68.09 | 0.79 | 79.55 | 75.56 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -553.57 | -6881.25 | -577.22 |
| 21Q1 (9) | 0.04 | -97.37 | 0 | -0.63 | -3250.0 | 0 | -0.03 | 95.77 | 0 | 0 | -100.0 | 0 | -0.59 | -138.31 | 0 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.42 | -41.1 | 0 | 0.66 | -34.0 | 0 | 0.44 | -49.43 | 0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 8.16 | -95.06 | 0 |
| 20Q4 (8) | 1.52 | 4.83 | 0 | 0.02 | 0.0 | 0 | -0.71 | 31.07 | 0 | 0.16 | 180.0 | 0 | 1.54 | 4.76 | 0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.72 | -21.94 | 0 | 1.0 | 81.82 | 0 | 0.87 | 117.5 | 0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 165.22 | -48.73 | 0 |
| 20Q3 (7) | 1.45 | 150.0 | 0 | 0.02 | 100.0 | 0 | -1.03 | -179.23 | 0 | -0.2 | -500.0 | 0 | 1.47 | 149.15 | 0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.92 | -8.76 | 0 | 0.55 | 17.02 | 0 | 0.4 | -11.11 | 0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 322.22 | 177.78 | 0 |
| 20Q2 (6) | 0.58 | 0 | 0 | 0.01 | 0 | 0 | 1.3 | 0 | 0 | 0.05 | 0 | 0 | 0.59 | 0 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 1.01 | 0 | 0 | 0.47 | 0 | 0 | 0.45 | 0 | 0 | 0.05 | 0 | 0 | 0 | 0 | 0 | 116.00 | 0 | 0 |
