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) | 0.37 | -87.02 | -1.68 | 0 | 0.36 | -66.36 | -0.02 | 0 | -1.31 | 0 | 1.0 | -69.42 | -0.09 | 0 | 10.60 | -64.3 | -1.62 | 0 | -0.96 | 0 | 1.56 | 9.86 | 0.13 | -18.75 | 50.68 | -53.41 |
| 2022 (9) | 2.85 | 54.05 | -3.31 | 0 | 1.07 | -42.16 | -0.01 | 0 | -0.46 | 0 | 3.27 | 80.66 | -0.04 | 0 | 29.70 | 109.05 | 0.56 | -72.14 | 1.04 | -41.9 | 1.42 | 19.33 | 0.16 | 33.33 | 108.78 | 82.28 |
| 2021 (8) | 1.85 | 1323.08 | -1.81 | 0 | 1.85 | 1750.0 | -0.03 | 0 | 0.04 | 0 | 1.81 | -13.4 | -0.04 | 0 | 14.21 | -39.7 | 2.01 | 528.12 | 1.79 | 336.59 | 1.19 | 26.6 | 0.12 | 20.0 | 59.68 | 565.63 |
| 2020 (7) | 0.13 | 0 | -1.66 | 0 | 0.1 | -91.15 | 0 | 0 | -1.53 | 0 | 2.09 | 16.76 | -0.07 | 0 | 23.56 | -38.92 | 0.32 | 0 | 0.41 | 0 | 0.94 | 28.77 | 0.1 | 25.0 | 8.97 | 0 |
| 2019 (6) | -0.29 | 0 | -0.34 | 0 | 1.13 | -76.89 | 0.01 | -50.0 | -0.63 | 0 | 1.79 | -20.8 | -0.01 | 0 | 38.58 | -3.39 | -0.77 | 0 | -0.67 | 0 | 0.73 | 121.21 | 0.08 | 33.33 | -207.14 | 0 |
| 2018 (5) | 0.29 | 0 | -3.92 | 0 | 4.89 | 0 | 0.02 | 0 | -3.63 | 0 | 2.26 | 0 | -0.06 | 0 | 39.93 | 0 | 0.56 | 0 | 0.76 | 0 | 0.33 | 0 | 0.06 | 0 | 25.22 | 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) | 0.57 | 618.18 | 1.79 | -0.57 | -119.23 | -200.0 | -0.23 | 87.22 | -144.23 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | 0.04 | -84.0 | -80.95 | -0.03 | -200.0 | -200.0 | 1.80 | -80.54 | -81.98 | -0.63 | -162.5 | -133.33 | -0.4 | -544.44 | -53.85 | 0.39 | 0.0 | 2.63 | 0.03 | 0.0 | -25.0 | 2850.00 | 13313.64 | 714.29 |
| 23Q3 (19) | -0.11 | -450.0 | -113.75 | -0.26 | 45.83 | 84.15 | -1.8 | -198.9 | -400.0 | 0 | 100.0 | 100.0 | -0.37 | 26.0 | 55.95 | 0.25 | -28.57 | -86.63 | -0.01 | 75.0 | 0.0 | 9.26 | -38.62 | -88.22 | -0.24 | 25.0 | -2500.0 | 0.09 | 130.0 | -65.38 | 0.39 | 0.0 | 5.41 | 0.03 | 0.0 | -25.0 | -21.57 | -29.41 | -118.06 |
| 23Q2 (18) | -0.02 | 71.43 | -102.7 | -0.48 | -29.73 | 11.11 | 1.82 | 219.3 | 271.43 | -0.01 | 0 | -200.0 | -0.5 | -13.64 | -350.0 | 0.35 | -2.78 | -28.57 | -0.04 | -300.0 | -300.0 | 15.09 | -8.23 | -3.63 | -0.32 | 25.58 | -186.49 | -0.3 | 16.67 | -162.5 | 0.39 | 2.63 | 11.43 | 0.03 | 0.0 | -25.0 | -16.67 | 88.1 | -119.59 |
| 23Q1 (17) | -0.07 | -112.5 | -109.33 | -0.37 | -94.74 | 60.64 | 0.57 | 9.62 | 32.56 | 0 | 0 | 100.0 | -0.44 | -218.92 | -131.58 | 0.36 | 71.43 | -48.57 | -0.01 | 0.0 | 50.0 | 16.44 | 64.38 | -20.16 | -0.43 | -59.26 | -195.56 | -0.36 | -38.46 | -163.16 | 0.38 | 0.0 | 15.15 | 0.03 | -25.0 | -25.0 | -140.00 | -140.0 | -275.47 |
| 22Q4 (16) | 0.56 | -30.0 | -11.11 | -0.19 | 88.41 | 44.12 | 0.52 | 244.44 | 533.33 | 0 | 100.0 | 100.0 | 0.37 | 144.05 | 27.59 | 0.21 | -88.77 | -38.24 | -0.01 | 0.0 | 0 | 10.00 | -87.27 | -1.18 | -0.27 | -2800.0 | -156.25 | -0.26 | -200.0 | -160.47 | 0.38 | 2.7 | 22.58 | 0.04 | 0.0 | 33.33 | 350.00 | 193.13 | 327.78 |
| 22Q3 (15) | 0.8 | 8.11 | 35.59 | -1.64 | -203.7 | -234.69 | -0.36 | -173.47 | -137.5 | -0.02 | -300.0 | 0 | -0.84 | -520.0 | -940.0 | 1.87 | 281.63 | 297.87 | -0.01 | 0.0 | 50.0 | 78.57 | 401.9 | 488.45 | 0.01 | -97.3 | -98.41 | 0.26 | -45.83 | -53.57 | 0.37 | 5.71 | 23.33 | 0.04 | 0.0 | 33.33 | 119.40 | 40.38 | 80.12 |
| 22Q2 (14) | 0.74 | -1.33 | 124.24 | -0.54 | 42.55 | -20.0 | 0.49 | 13.95 | -7.55 | 0.01 | 200.0 | 0 | 0.2 | 205.26 | 266.67 | 0.49 | -30.0 | 2.08 | -0.01 | 50.0 | 0 | 15.65 | -23.96 | 5.34 | 0.37 | -17.78 | -45.59 | 0.48 | -15.79 | -15.79 | 0.35 | 6.06 | 20.69 | 0.04 | 0.0 | 33.33 | 85.06 | 6.61 | 129.4 |
| 22Q1 (13) | 0.75 | 19.05 | 150.0 | -0.94 | -176.47 | -77.36 | 0.43 | 458.33 | -10.42 | -0.01 | 66.67 | 0 | -0.19 | -165.52 | 17.39 | 0.7 | 105.88 | 32.08 | -0.02 | 0 | -100.0 | 20.59 | 103.46 | 2.55 | 0.45 | -6.25 | 95.65 | 0.57 | 32.56 | 147.83 | 0.33 | 6.45 | 17.86 | 0.04 | 33.33 | 33.33 | 79.79 | -2.48 | 43.62 |
| 21Q4 (12) | 0.63 | 6.78 | -30.0 | -0.34 | 30.61 | 52.11 | -0.12 | -112.5 | -20.0 | -0.03 | 0 | -200.0 | 0.29 | 190.0 | 52.63 | 0.34 | -27.66 | -75.18 | 0 | 100.0 | 100.0 | 10.12 | -24.21 | -63.44 | 0.48 | -23.81 | 152.63 | 0.43 | -23.21 | 22.86 | 0.31 | 3.33 | -39.22 | 0.03 | 0.0 | -40.0 | 81.82 | 23.42 | -17.27 |
| 21Q3 (11) | 0.59 | 78.79 | 0 | -0.49 | -8.89 | 0 | 0.96 | 81.13 | 0 | 0 | 0 | 0 | 0.1 | 183.33 | 0 | 0.47 | -2.08 | 0 | -0.02 | 0 | 0 | 13.35 | -10.15 | 0 | 0.63 | -7.35 | 0 | 0.56 | -1.75 | 0 | 0.3 | 3.45 | 0 | 0.03 | 0.0 | 0 | 66.29 | 78.79 | 0 |
| 21Q2 (10) | 0.33 | 10.0 | 0 | -0.45 | 15.09 | 0 | 0.53 | 10.42 | 0 | 0 | 0 | 0 | -0.12 | 47.83 | 0 | 0.48 | -9.43 | 0 | 0 | 100.0 | 0 | 14.86 | -25.98 | 0 | 0.68 | 195.65 | 0 | 0.57 | 147.83 | 0 | 0.29 | 3.57 | 0 | 0.03 | 0.0 | 0 | 37.08 | -33.26 | 0 |
| 21Q1 (9) | 0.3 | -66.67 | 0 | -0.53 | 25.35 | 0 | 0.48 | 580.0 | 0 | 0 | 100.0 | 0 | -0.23 | -221.05 | 0 | 0.53 | -61.31 | 0 | -0.01 | 83.33 | 0 | 20.08 | -27.46 | 0 | 0.23 | 21.05 | 0 | 0.23 | -34.29 | 0 | 0.28 | -45.1 | 0 | 0.03 | -40.0 | 0 | 55.56 | -43.83 | 0 |
| 20Q4 (8) | 0.9 | 0 | 0 | -0.71 | 0 | 0 | -0.1 | 0 | 0 | -0.01 | 0 | 0 | 0.19 | 0 | 0 | 1.37 | 0 | 0 | -0.06 | 0 | 0 | 27.68 | 0 | 0 | 0.19 | 0 | 0 | 0.35 | 0 | 0 | 0.51 | 0 | 0 | 0.05 | 0 | 0 | 98.90 | 0 | 0 |
