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) | 1.68 | 50.0 | -3.29 | 0 | 3.6 | 800.0 | -0.01 | 0 | -1.61 | 0 | 1.91 | 282.0 | -0.03 | 0 | 35.57 | 257.1 | 0.92 | 53.33 | 0.74 | 5.71 | 0.29 | 7.41 | 0.03 | 0.0 | 158.49 | 41.51 |
| 2022 (9) | 1.12 | 143.48 | -1.02 | 0 | 0.4 | 66.67 | 0 | 0 | 0.1 | -61.54 | 0.5 | 92.31 | 0 | 0 | 9.96 | 86.18 | 0.6 | -31.03 | 0.7 | 6.06 | 0.27 | -10.0 | 0.03 | 0.0 | 112.00 | 141.04 |
| 2021 (8) | 0.46 | -17.86 | -0.2 | 0 | 0.24 | -29.41 | 0.02 | 0 | 0.26 | 225.0 | 0.26 | -31.58 | 0 | 0 | 5.35 | -43.4 | 0.87 | 33.85 | 0.66 | 22.22 | 0.3 | 15.38 | 0.03 | 50.0 | 46.46 | -31.96 |
| 2020 (7) | 0.56 | 0 | -0.48 | 0 | 0.34 | 0 | -0.02 | 0 | 0.08 | 0 | 0.38 | 11.76 | 0 | 0 | 9.45 | -12.42 | 0.65 | 983.33 | 0.54 | 980.0 | 0.26 | 13.04 | 0.02 | -60.0 | 68.29 | 0 |
| 2019 (6) | -0.13 | 0 | -0.43 | 0 | -0.13 | 0 | 0.01 | 0 | -0.56 | 0 | 0.34 | -68.22 | 0.01 | 0 | 10.79 | -62.88 | 0.06 | -91.18 | 0.05 | -91.53 | 0.23 | 130.0 | 0.05 | 0.0 | -39.39 | 0 |
| 2018 (5) | 1.03 | 692.31 | -0.93 | 0 | 0.14 | 0 | -0.02 | 0 | 0.1 | 0 | 1.07 | 791.67 | 0 | 0 | 29.08 | 590.56 | 0.68 | 1.49 | 0.59 | 11.32 | 0.1 | 25.0 | 0.05 | 0.0 | 139.19 | 606.65 |
| 2017 (4) | 0.13 | 0 | -0.16 | 0 | -0.21 | 0 | 0 | 0 | -0.03 | 0 | 0.12 | 0 | -0.01 | 0 | 4.21 | 0 | 0.67 | 0 | 0.53 | 0 | 0.08 | 0 | 0.05 | 0 | 19.70 | 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) | 1.5 | 733.33 | 138.1 | -2.04 | -142.86 | -1940.0 | 0.23 | -91.61 | 151.11 | -0.02 | -300.0 | 0 | -0.54 | 18.18 | -201.89 | 0.36 | -58.62 | 89.47 | 0.01 | 120.0 | -50.0 | 24.00 | -66.34 | 92.0 | 0.29 | 107.14 | 7.41 | 0.16 | -5.88 | 0.0 | 0.08 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 600.00 | 766.67 | 128.57 |
| 23Q3 (19) | 0.18 | 300.0 | 63.64 | -0.84 | -75.0 | -2.44 | 2.74 | 470.83 | 659.18 | 0.01 | 200.0 | 0 | -0.66 | -15.79 | 7.04 | 0.87 | 85.11 | 314.29 | -0.05 | 0 | -400.0 | 71.31 | 115.45 | 310.89 | 0.14 | -53.33 | 16.67 | 0.17 | -41.38 | -26.09 | 0.08 | 14.29 | 14.29 | 0.01 | 0.0 | 0.0 | 69.23 | 384.62 | 95.1 |
| 23Q2 (18) | -0.09 | -200.0 | -325.0 | -0.48 | -700.0 | -860.0 | 0.48 | 220.0 | -65.47 | -0.01 | -200.0 | 0 | -0.57 | -435.29 | -5600.0 | 0.47 | 113.64 | 571.43 | 0 | 0 | 0 | 33.10 | 83.55 | 443.76 | 0.3 | 57.89 | 130.77 | 0.29 | 123.08 | 81.25 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -24.32 | -156.76 | -245.95 |
| 23Q1 (17) | 0.09 | -85.71 | -73.53 | 0.08 | 180.0 | 233.33 | 0.15 | 133.33 | 475.0 | 0.01 | 0 | 0 | 0.17 | -67.92 | -39.29 | 0.22 | 15.79 | 633.33 | 0 | -100.0 | 100.0 | 18.03 | 44.26 | 579.23 | 0.19 | -29.63 | 137.5 | 0.13 | -18.75 | -7.14 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 42.86 | -83.67 | -72.27 |
| 22Q4 (16) | 0.63 | 472.73 | 50.0 | -0.1 | 87.8 | -66.67 | -0.45 | 8.16 | -136.84 | 0 | 0 | 0 | 0.53 | 174.65 | 47.22 | 0.19 | -9.52 | 280.0 | 0.02 | 300.0 | 0 | 12.50 | -27.98 | 315.0 | 0.27 | 125.0 | -22.86 | 0.16 | -30.43 | -38.46 | 0.07 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | 262.50 | 639.77 | 118.75 |
| 22Q3 (15) | 0.11 | 175.0 | 134.38 | -0.82 | -1540.0 | -1125.0 | -0.49 | -135.25 | -187.5 | 0 | 0 | -100.0 | -0.71 | -7000.0 | -195.83 | 0.21 | 200.0 | 320.0 | -0.01 | 0 | 0 | 17.36 | 185.12 | 316.53 | 0.12 | -7.69 | -36.84 | 0.23 | 43.75 | 53.33 | 0.07 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | 35.48 | 112.9 | 126.61 |
| 22Q2 (14) | 0.04 | -88.24 | 300.0 | -0.05 | 16.67 | 66.67 | 1.39 | 3575.0 | 4733.33 | 0 | 0 | 0 | -0.01 | -103.57 | 94.12 | 0.07 | 133.33 | -53.33 | 0 | 100.0 | 0 | 6.09 | 129.28 | -54.96 | 0.13 | 62.5 | -35.0 | 0.16 | 14.29 | 0.0 | 0.07 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | 16.67 | -89.22 | 308.33 |
| 22Q1 (13) | 0.34 | -19.05 | -8.11 | -0.06 | 0.0 | 14.29 | -0.04 | 78.95 | 60.0 | 0 | 0 | -100.0 | 0.28 | -22.22 | -6.67 | 0.03 | -40.0 | 50.0 | -0.02 | 0 | 0 | 2.65 | -11.86 | 16.81 | 0.08 | -77.14 | -38.46 | 0.14 | -46.15 | 55.56 | 0.07 | -12.5 | -12.5 | 0.01 | 0.0 | 0.0 | 154.55 | 28.79 | -24.82 |
| 21Q4 (12) | 0.42 | 231.25 | 133.33 | -0.06 | -175.0 | 0.0 | -0.19 | -133.93 | -258.33 | 0 | -100.0 | 100.0 | 0.36 | 250.0 | 200.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 3.01 | -27.71 | -34.74 | 0.35 | 84.21 | 52.17 | 0.26 | 73.33 | 13.04 | 0.08 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 120.00 | 190.0 | 106.67 |
| 21Q3 (11) | -0.32 | -1500.0 | -39.13 | 0.08 | 153.33 | 144.44 | 0.56 | 1966.67 | 93.1 | 0.01 | 0 | 0 | -0.24 | -41.18 | 41.46 | 0.05 | -66.67 | -70.59 | 0 | 0 | -100.0 | 4.17 | -69.17 | -74.75 | 0.19 | -5.0 | -13.64 | 0.15 | -6.25 | 0.0 | 0.08 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | -133.33 | -1566.67 | -33.33 |
| 21Q2 (10) | -0.02 | -105.41 | -103.28 | -0.15 | -114.29 | 34.78 | -0.03 | 70.0 | 57.14 | 0 | -100.0 | 0 | -0.17 | -156.67 | -144.74 | 0.15 | 650.0 | 0.0 | 0 | 0 | 0 | 13.51 | 494.59 | 53.15 | 0.2 | 53.85 | -4.76 | 0.16 | 77.78 | 0.0 | 0.08 | 0.0 | -38.46 | 0.01 | 0.0 | 0.0 | -8.00 | -103.89 | -103.93 |
| 21Q1 (9) | 0.37 | 105.56 | 0 | -0.07 | -16.67 | 0 | -0.1 | -183.33 | 0 | 0.01 | 200.0 | 0 | 0.3 | 150.0 | 0 | 0.02 | -66.67 | 0 | 0 | 0 | 0 | 2.27 | -50.76 | 0 | 0.13 | -43.48 | 0 | 0.09 | -60.87 | 0 | 0.08 | 14.29 | 0 | 0.01 | 0.0 | 0 | 205.56 | 254.01 | 0 |
| 20Q4 (8) | 0.18 | 178.26 | 0 | -0.06 | 66.67 | 0 | 0.12 | -58.62 | 0 | -0.01 | 0 | 0 | 0.12 | 129.27 | 0 | 0.06 | -64.71 | 0 | 0 | -100.0 | 0 | 4.62 | -72.04 | 0 | 0.23 | 4.55 | 0 | 0.23 | 53.33 | 0 | 0.07 | 0.0 | 0 | 0.01 | 0.0 | 0 | 58.06 | 158.06 | 0 |
| 20Q3 (7) | -0.23 | -137.7 | 0 | -0.18 | 21.74 | 0 | 0.29 | 514.29 | 0 | 0 | 0 | 0 | -0.41 | -207.89 | 0 | 0.17 | 13.33 | 0 | 0.01 | 0 | 0 | 16.50 | 87.06 | 0 | 0.22 | 4.76 | 0 | 0.15 | -6.25 | 0 | 0.07 | -46.15 | 0 | 0.01 | 0.0 | 0 | -100.00 | -149.18 | 0 |
| 20Q2 (6) | 0.61 | 0 | 0 | -0.23 | 0 | 0 | -0.07 | 0 | 0 | 0 | 0 | 0 | 0.38 | 0 | 0 | 0.15 | 0 | 0 | 0 | 0 | 0 | 8.82 | 0 | 0 | 0.21 | 0 | 0 | 0.16 | 0 | 0 | 0.13 | 0 | 0 | 0.01 | 0 | 0 | 203.33 | 0 | 0 |
