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) | 5.79 | 50.78 | -1.43 | 0 | -1.66 | 0 | 0.67 | -30.21 | 4.36 | 0 | 9.34 | 562.41 | 0 | 0 | 60.30 | 540.6 | 4.2 | -0.94 | 3.97 | 8.77 | 0.12 | -7.69 | 0.04 | 100.0 | 140.19 | 38.73 |
| 2022 (9) | 3.84 | -37.46 | -20.96 | 0 | 16.07 | 0 | 0.96 | -90.09 | -17.12 | 0 | 1.41 | 1310.0 | 0 | 0 | 9.41 | 1224.35 | 4.24 | 6.53 | 3.65 | 15.14 | 0.13 | 0.0 | 0.02 | -33.33 | 101.05 | -45.19 |
| 2021 (8) | 6.14 | -6.69 | -0.11 | 0 | -2.81 | 0 | 9.69 | 757.52 | 6.03 | 1.69 | 0.1 | 66.67 | 0 | 0 | 0.71 | 20.94 | 3.98 | 77.68 | 3.17 | 74.18 | 0.13 | 8.33 | 0.03 | 0.0 | 184.38 | -44.8 |
| 2020 (7) | 6.58 | 1015.25 | -0.65 | 0 | -0.99 | 0 | 1.13 | -80.18 | 5.93 | 0 | 0.06 | -14.29 | 0 | 0 | 0.59 | -29.15 | 2.24 | 34.13 | 1.82 | 34.81 | 0.12 | 20.0 | 0.03 | 50.0 | 334.01 | 732.19 |
| 2019 (6) | 0.59 | 0 | -1.92 | 0 | 1.41 | 642.11 | 5.7 | 24.73 | -1.33 | 0 | 0.07 | 600.0 | 0 | 0 | 0.83 | 370.26 | 1.67 | 138.57 | 1.35 | 90.14 | 0.1 | 150.0 | 0.02 | 100.0 | 40.14 | 0 |
| 2018 (5) | -3.36 | 0 | -0.86 | 0 | 0.19 | -77.65 | 4.57 | 19.01 | -4.22 | 0 | 0.01 | -50.0 | 0 | 0 | 0.18 | -65.96 | 0.7 | 250.0 | 0.71 | 255.0 | 0.04 | -33.33 | 0.01 | 0 | -442.11 | 0 |
| 2017 (4) | 2.77 | 31.9 | -1.08 | 0 | 0.85 | 112.5 | 3.84 | -38.06 | 1.69 | -16.34 | 0.02 | -75.0 | 0 | 0 | 0.52 | -94.24 | 0.2 | 0 | 0.2 | 0 | 0.06 | 50.0 | 0 | 0 | 1065.38 | 0 |
| 2016 (3) | 2.1 | 0 | -0.08 | 0 | 0.4 | 0 | 6.2 | 0 | 2.02 | 0 | 0.08 | 0 | 0 | 0 | 8.99 | 0 | -0.1 | 0 | -0.09 | 0 | 0.04 | 0 | 0 | 0 | 0.00 | 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) | 1.7 | 38.21 | 42.86 | 0.28 | 111.52 | 128.28 | -0.01 | 98.63 | 99.01 | 0.81 | -79.49 | 331.43 | 1.98 | 265.0 | 890.0 | 8.95 | 2457.14 | 0 | 0 | 0 | 0 | 222.08 | 2361.96 | 0 | 1.09 | 5.83 | -9.92 | 1.08 | 5.88 | -0.92 | 0.03 | 0.0 | 0.0 | 0.02 | 100.0 | 0 | 150.44 | 29.65 | 41.59 |
| 23Q3 (19) | 1.23 | -5.38 | 80.88 | -2.43 | -1720.0 | -836.36 | -0.73 | -3550.0 | 47.1 | 3.95 | 313.51 | 146.88 | -1.2 | -182.76 | -218.81 | 0.35 | 775.0 | 0 | 0 | 0 | 0 | 9.02 | 747.94 | 0 | 1.03 | 0.0 | -6.36 | 1.02 | 7.37 | 8.51 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 116.04 | -11.63 | 65.52 |
| 23Q2 (18) | 1.3 | -16.67 | 20.37 | 0.15 | -73.68 | 100.79 | -0.02 | 97.8 | -102.04 | -1.85 | 17.41 | -317.65 | 1.45 | -31.92 | 108.07 | 0.04 | 0 | -88.57 | 0 | 0 | 0 | 1.06 | 0 | -89.15 | 1.03 | -0.96 | 0.98 | 0.95 | 3.26 | 7.95 | 0.03 | 0.0 | -25.0 | 0.01 | 0 | 0 | 131.31 | -20.03 | 11.86 |
| 23Q1 (17) | 1.56 | 31.09 | 75.28 | 0.57 | 157.58 | 145.6 | -0.91 | 9.9 | -105.21 | -2.24 | -540.0 | -96.49 | 2.13 | 965.0 | 691.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 1.04 | -14.05 | 13.04 | 0.92 | -15.6 | 22.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | 164.21 | 54.55 | 45.76 |
| 22Q4 (16) | 1.19 | 75.0 | -74.57 | -0.99 | -400.0 | -54.69 | -1.01 | 26.81 | -359.09 | -0.35 | -121.88 | -109.31 | 0.2 | -80.2 | -95.05 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 1.21 | 10.0 | 24.74 | 1.09 | 15.96 | 43.42 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | 106.25 | 51.56 | -81.84 |
| 22Q3 (15) | 0.68 | -37.04 | 300.0 | 0.33 | 101.73 | -2.94 | -1.38 | -240.82 | -53.33 | 1.6 | 88.24 | 152.63 | 1.01 | 105.62 | 98.04 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 1.1 | 7.84 | 0.0 | 0.94 | 6.82 | 5.62 | 0.03 | -25.0 | 0.0 | 0 | 0 | -100.0 | 70.10 | -40.28 | 283.51 |
| 22Q2 (14) | 1.08 | 21.35 | 400.0 | -19.04 | -1423.2 | -4066.67 | 0.98 | -94.39 | 5000.0 | 0.85 | 174.56 | -89.86 | -17.96 | -4888.89 | -15066.67 | 0.35 | -66.98 | 483.33 | 0 | 0 | 0 | 9.80 | -67.07 | 476.8 | 1.02 | 10.87 | -3.77 | 0.88 | 17.33 | 3.53 | 0.04 | 33.33 | 33.33 | 0 | -100.0 | -100.0 | 117.39 | 4.2 | 390.22 |
| 22Q1 (13) | 0.89 | -80.98 | -46.06 | -1.25 | -95.31 | -331.03 | 17.48 | 8045.45 | 1146.71 | -1.14 | -130.32 | -293.22 | -0.36 | -108.91 | -126.47 | 1.06 | 3433.33 | 10500.0 | 0 | 0 | 0 | 29.78 | 3542.51 | 9130.34 | 0.92 | -5.15 | 9.52 | 0.75 | -1.32 | 10.29 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 112.66 | -80.74 | -50.84 |
| 21Q4 (12) | 4.68 | 2652.94 | 50.48 | -0.64 | -288.24 | -25.49 | -0.22 | 75.56 | -222.22 | 3.76 | 223.68 | 208.67 | 4.04 | 692.16 | 55.38 | 0.03 | 0 | 200.0 | 0 | 0 | 0 | 0.82 | 0 | 128.88 | 0.97 | -11.82 | 64.41 | 0.76 | -14.61 | 58.33 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 585.00 | 3100.29 | -2.19 |
| 21Q3 (11) | 0.17 | 147.22 | -48.48 | 0.34 | -29.17 | 197.14 | -0.9 | -4400.0 | 20.35 | -3.04 | -136.28 | -293.63 | 0.51 | 325.0 | 2650.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.1 | 3.77 | 83.33 | 0.89 | 4.71 | 85.42 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 18.28 | 145.19 | -71.2 |
| 21Q2 (10) | -0.36 | -121.82 | -238.46 | 0.48 | 265.52 | 0 | -0.02 | 98.8 | 0.0 | 8.38 | 1320.34 | 284.4 | 0.12 | -91.18 | -53.85 | 0.06 | 500.0 | 200.0 | 0 | 0 | 0 | 1.70 | 426.91 | 104.82 | 1.06 | 26.19 | 89.29 | 0.85 | 25.0 | 84.78 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -40.45 | -117.65 | -177.79 |
| 21Q1 (9) | 1.65 | -46.95 | 0 | -0.29 | 43.14 | 0 | -1.67 | -1027.78 | 0 | 0.59 | 117.05 | 0 | 1.36 | -47.69 | 0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.32 | -9.68 | 0 | 0.84 | 42.37 | 0 | 0.68 | 41.67 | 0 | 0.03 | 0.0 | 0 | 0.01 | 0.0 | 0 | 229.17 | -61.68 | 0 |
| 20Q4 (8) | 3.11 | 842.42 | 0 | -0.51 | -45.71 | 0 | 0.18 | 115.93 | 0 | -3.46 | -320.38 | 0 | 2.6 | 13100.0 | 0 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.36 | -51.61 | 0 | 0.59 | -1.67 | 0 | 0.48 | 0.0 | 0 | 0.03 | 0.0 | 0 | 0.01 | 0.0 | 0 | 598.08 | 842.42 | 0 |
| 20Q3 (7) | 0.33 | 26.92 | 0 | -0.35 | 0 | 0 | -1.13 | -5550.0 | 0 | 1.57 | -27.98 | 0 | -0.02 | -107.69 | 0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.74 | -11.07 | 0 | 0.6 | 7.14 | 0 | 0.48 | 4.35 | 0 | 0.03 | 0.0 | 0 | 0.01 | 0.0 | 0 | 63.46 | 22.04 | 0 |
| 20Q2 (6) | 0.26 | 0 | 0 | 0 | 0 | 0 | -0.02 | 0 | 0 | 2.18 | 0 | 0 | 0.26 | 0 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.83 | 0 | 0 | 0.56 | 0 | 0 | 0.46 | 0 | 0 | 0.03 | 0 | 0 | 0.01 | 0 | 0 | 52.00 | 0 | 0 |
