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) | 4.04 | 0 | -1.18 | 0 | -0.01 | 0 | 0.01 | 0 | 2.86 | 0 | 0.06 | 500.0 | 0 | 0 | 1.28 | -98.72 | 3.86 | 0 | 3.83 | 0 | 0.03 | 0.0 | 0 | 0 | 104.66 | 0 |
| 2022 (9) | -0.33 | 0 | -0.3 | 0 | -0.01 | 0 | 0 | 0 | -0.63 | 0 | 0.01 | -50.0 | 0 | 0 | 100.00 | 0 | -0.47 | 0 | -0.2 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.63 | 0 | 0.23 | -77.88 | -0.01 | 0 | 0 | 0 | -0.4 | 0 | 0.02 | 0 | 0 | 0 | 0.00 | 0 | -0.93 | 0 | -0.64 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -1.42 | 0 | 1.04 | 10300.0 | 5.49 | 0 | 0.01 | 0 | -0.38 | 0 | 0 | 0 | -0.03 | 0 | -0.00 | 0 | -1.71 | 0 | -1.43 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.69 | 0 | 0.01 | 0 | -0.01 | 0 | 0 | 0 | -0.68 | 0 | 0 | 0 | -0.04 | 0 | 0.00 | 0 | -0.61 | 0 | -0.68 | 0 | 0.03 | 200.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.42 | 0 | -1.34 | 0 | 2.92 | 97.3 | 0 | 0 | -1.76 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.71 | 0 | -0.54 | 0 | 0.01 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | -0.17 | 0 | -1.29 | 0 | 1.48 | 0 | 0 | 0 | -1.46 | 0 | 0.09 | 0 | 0 | 0 | 900.00 | 0 | -0.21 | 0 | -0.21 | 0 | 0.01 | 0 | 0.01 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 0.1 | -96.38 | -92.37 | -17.47 | -1064.67 | 0 | 16.76 | 0 | 0 | 0 | 0 | 0 | -17.37 | -1478.57 | -1425.95 | 0.01 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | -0.22 | -105.06 | -37.5 | 0.12 | -97.05 | 170.59 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 76.92 | 13.71 | 0 |
| 23Q4 (19) | 2.76 | 4700.0 | 2609.09 | -1.5 | 0 | -15100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.26 | 2200.0 | 1360.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 4.35 | 3207.14 | 4450.0 | 4.07 | 20250.0 | 10075.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 67.65 | 133.82 | 130.75 |
| 23Q3 (18) | -0.06 | -400.0 | 53.85 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.06 | -118.18 | 57.14 | 0.01 | -80.0 | 0 | 0 | -100.0 | 0 | 100.00 | 0 | 0 | -0.14 | 26.32 | 0.0 | 0.02 | 120.0 | 116.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -200.00 | 0 | 0 |
| 23Q2 (17) | 0.02 | -98.47 | 100.0 | 0.31 | 0 | 206.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0.33 | -74.81 | 217.86 | 0.05 | 0 | 0 | 0.02 | 200.0 | 0 | 0.00 | 0 | 0 | -0.19 | -18.75 | -58.33 | -0.1 | 41.18 | -400.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (16) | 1.31 | 1290.91 | 1290.91 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.31 | 1410.0 | 1290.91 | 0 | -100.0 | 0 | -0.02 | 0 | 0 | 0.00 | -100.0 | 0 | -0.16 | -60.0 | -60.0 | -0.17 | -525.0 | -70.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q4 (15) | -0.11 | 15.38 | 0 | 0.01 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.1 | 28.57 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 100.00 | 0 | 0 | -0.1 | 28.57 | 0 | 0.04 | 133.33 | 0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | -220.00 | 0 | 0 |
| 22Q3 (14) | -0.13 | -1400.0 | 0 | -0.01 | 96.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.14 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.14 | -16.67 | 0 | -0.12 | -500.0 | 0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (13) | 0.01 | 109.09 | 0 | -0.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.28 | -154.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.12 | -20.0 | 0 | -0.02 | 80.0 | 0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (12) | -0.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.1 | 0 | 0 | -0.1 | 0 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
