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) | 2.82 | -40.0 | -0.46 | 0 | -2.8 | 0 | 0 | 0 | 2.36 | 293.33 | 0.43 | -89.51 | 0 | 0 | 3.14 | -89.17 | 3.62 | -16.78 | 2.72 | -22.29 | 0.24 | 41.18 | 0.02 | 100.0 | 94.63 | -25.91 |
| 2022 (9) | 4.7 | 298.31 | -4.1 | 0 | 0.41 | -88.58 | 0 | 0 | 0.6 | -17.81 | 4.1 | 876.19 | 0 | 0 | 28.95 | 651.45 | 4.35 | 47.96 | 3.5 | 52.17 | 0.17 | 0.0 | 0.01 | 0.0 | 127.72 | 168.42 |
| 2021 (8) | 1.18 | -52.03 | -0.45 | 0 | 3.59 | 0 | 0 | 0 | 0.73 | -66.05 | 0.42 | 35.48 | 0 | 0 | 3.85 | -9.26 | 2.94 | 46.27 | 2.3 | 43.75 | 0.17 | 6.25 | 0.01 | 0.0 | 47.58 | -65.77 |
| 2020 (7) | 2.46 | 92.19 | -0.31 | 0 | -0.35 | 0 | 0 | 0 | 2.15 | 136.26 | 0.31 | -13.89 | 0 | 0 | 4.25 | -18.02 | 2.01 | 18.24 | 1.6 | 16.79 | 0.16 | 6.67 | 0.01 | 0.0 | 138.98 | 66.13 |
| 2019 (6) | 1.28 | 82.86 | -0.37 | 0 | -0.44 | 0 | 0 | 0 | 0.91 | 40.0 | 0.36 | 500.0 | 0 | 0 | 5.18 | 282.45 | 1.7 | 107.32 | 1.37 | 110.77 | 0.15 | 15.38 | 0.01 | 0.0 | 83.66 | -5.58 |
| 2018 (5) | 0.7 | -44.0 | -0.05 | 0 | -1.09 | 0 | 0 | 0 | 0.65 | -46.72 | 0.06 | -25.0 | 0 | 0 | 1.35 | 0.73 | 0.82 | -53.41 | 0.65 | -55.78 | 0.13 | 44.44 | 0.01 | 0.0 | 88.61 | 11.29 |
| 2017 (4) | 1.25 | 0 | -0.03 | 0 | -0.66 | 0 | 0 | 0 | 1.22 | 0 | 0.08 | 0 | 0 | 0 | 1.34 | 0 | 1.76 | 0 | 1.47 | 0 | 0.09 | 0 | 0.01 | 0 | 79.62 | 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) | 0.47 | -60.83 | -74.73 | -0.06 | 50.0 | -50.0 | 0.22 | 107.69 | 162.86 | -0.01 | -200.0 | 50.0 | 0.41 | -62.04 | -77.47 | 0.04 | -66.67 | 33.33 | 0 | 0 | 0 | 1.23 | -55.08 | 66.15 | 0.82 | -31.67 | -42.66 | 0.51 | -44.57 | -52.78 | 0.06 | 0.0 | 50.0 | 0 | 0 | 0 | 82.46 | -32.66 | -50.35 |
| 23Q3 (19) | 1.2 | 400.0 | 3.45 | -0.12 | 25.0 | 93.91 | -2.86 | -3475.0 | -1200.0 | 0.01 | 200.0 | -50.0 | 1.08 | 292.86 | 233.33 | 0.12 | -25.0 | -93.88 | 0 | 0 | 0 | 2.74 | -55.14 | -95.01 | 1.2 | 118.18 | 23.71 | 0.92 | 100.0 | 13.58 | 0.06 | 0.0 | 50.0 | 0 | 0 | 0 | 122.45 | 259.18 | -10.27 |
| 23Q2 (18) | -0.4 | -125.97 | -150.63 | -0.16 | -33.33 | 92.12 | -0.08 | 0.0 | -107.92 | -0.01 | -150.0 | 0.0 | -0.56 | -139.44 | 54.84 | 0.16 | 60.0 | -92.12 | 0 | 0 | 0 | 6.11 | 111.3 | -89.5 | 0.55 | -47.12 | -49.54 | 0.46 | -44.58 | -48.89 | 0.06 | 20.0 | 50.0 | 0 | 0 | 0 | -76.92 | -143.96 | -191.53 |
| 23Q1 (17) | 1.54 | -17.2 | 73.03 | -0.12 | -200.0 | -71.43 | -0.08 | 77.14 | -166.67 | 0.02 | 200.0 | 100.0 | 1.42 | -21.98 | 73.17 | 0.1 | 233.33 | 25.0 | 0 | 0 | 0 | 2.89 | 290.17 | 10.19 | 1.04 | -27.27 | 22.35 | 0.83 | -23.15 | 16.9 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 175.00 | 5.38 | 47.47 |
| 22Q4 (16) | 1.86 | 60.34 | 57.63 | -0.04 | 97.97 | 50.0 | -0.35 | -59.09 | -52.17 | -0.02 | -200.0 | -100.0 | 1.82 | 324.69 | 65.45 | 0.03 | -98.47 | -62.5 | 0 | 0 | 0 | 0.74 | -98.65 | -65.65 | 1.43 | 47.42 | 33.64 | 1.08 | 33.33 | 30.12 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 166.07 | 21.69 | 23.85 |
| 22Q3 (15) | 1.16 | 46.84 | 303.51 | -1.97 | 2.96 | -3840.0 | -0.22 | -121.78 | -105.66 | 0.02 | 300.0 | 100.0 | -0.81 | 34.68 | -30.65 | 1.96 | -3.45 | 6433.33 | 0 | 0 | 0 | 54.90 | -5.61 | 4584.97 | 0.97 | -11.01 | 70.18 | 0.81 | -10.0 | 84.09 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 136.47 | 62.38 | 214.92 |
| 22Q2 (14) | 0.79 | -11.24 | 626.67 | -2.03 | -2800.0 | -968.42 | 1.01 | 3466.67 | 2625.0 | -0.01 | -200.0 | 0 | -1.24 | -251.22 | -264.71 | 2.03 | 2437.5 | 968.42 | 0 | 0 | 0 | 58.17 | 2117.59 | 643.91 | 1.09 | 28.24 | 55.71 | 0.9 | 26.76 | 66.67 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 84.04 | -29.18 | 424.96 |
| 22Q1 (13) | 0.89 | -24.58 | 21.92 | -0.07 | 12.5 | 46.15 | -0.03 | 86.96 | 25.0 | 0.01 | 200.0 | 0 | 0.82 | -25.45 | 36.67 | 0.08 | 0.0 | -33.33 | 0 | 0 | 0 | 2.62 | 21.64 | -51.91 | 0.85 | -20.56 | 41.67 | 0.71 | -14.46 | 44.9 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0 | 118.67 | -11.5 | -13.84 |
| 21Q4 (12) | 1.18 | 307.02 | 68.57 | -0.08 | -60.0 | -166.67 | -0.23 | -105.91 | -209.52 | -0.01 | -200.0 | 0 | 1.1 | 277.42 | 64.18 | 0.08 | 166.67 | 166.67 | 0 | 0 | 0 | 2.16 | 84.01 | 35.13 | 1.07 | 87.72 | 94.55 | 0.83 | 88.64 | 88.64 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 134.09 | 212.92 | -8.05 |
| 21Q3 (11) | -0.57 | -280.0 | -221.28 | -0.05 | 73.68 | -400.0 | 3.89 | 9825.0 | 19550.0 | 0.01 | 0 | 0.0 | -0.62 | -82.35 | -234.78 | 0.03 | -84.21 | 200.0 | 0 | 0 | 0 | 1.17 | -85.01 | 100.39 | 0.57 | -18.57 | 32.56 | 0.44 | -18.52 | 37.5 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -118.75 | -359.17 | -190.96 |
| 21Q2 (10) | -0.15 | -120.55 | -400.0 | -0.19 | -46.15 | 26.92 | -0.04 | 0.0 | 94.12 | 0 | 0 | 0 | -0.34 | -156.67 | -61.9 | 0.19 | 58.33 | -26.92 | 0 | 0 | 0 | 7.82 | 43.35 | -52.48 | 0.7 | 16.67 | 70.73 | 0.54 | 10.2 | 54.29 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -25.86 | -118.78 | -301.72 |
| 21Q1 (9) | 0.73 | 4.29 | 0 | -0.13 | -333.33 | 0 | -0.04 | -119.05 | 0 | 0 | 0 | 0 | 0.6 | -10.45 | 0 | 0.12 | 300.0 | 0 | 0 | 0 | 0 | 5.45 | 241.82 | 0 | 0.6 | 9.09 | 0 | 0.49 | 11.36 | 0 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 137.74 | -5.55 | 0 |
| 20Q4 (8) | 0.7 | 48.94 | 0 | -0.03 | -200.0 | 0 | 0.21 | 1150.0 | 0 | 0 | -100.0 | 0 | 0.67 | 45.65 | 0 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 1.60 | 172.87 | 0 | 0.55 | 27.91 | 0 | 0.44 | 37.5 | 0 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 145.83 | 11.7 | 0 |
| 20Q3 (7) | 0.47 | 840.0 | 0 | -0.01 | 96.15 | 0 | -0.02 | 97.06 | 0 | 0.01 | 0 | 0 | 0.46 | 319.05 | 0 | 0.01 | -96.15 | 0 | 0 | 0 | 0 | 0.58 | -96.45 | 0 | 0.43 | 4.88 | 0 | 0.32 | -8.57 | 0 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 130.56 | 918.33 | 0 |
| 20Q2 (6) | 0.05 | 0 | 0 | -0.26 | 0 | 0 | -0.68 | 0 | 0 | 0 | 0 | 0 | -0.21 | 0 | 0 | 0.26 | 0 | 0 | 0 | 0 | 0 | 16.46 | 0 | 0 | 0.41 | 0 | 0 | 0.35 | 0 | 0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 12.82 | 0 | 0 |
