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) | 10.52 | 54.03 | -1.3 | 0 | -5.56 | 0 | 0.43 | 2050.0 | 9.22 | 81.5 | 1.29 | -21.82 | 0 | 0 | 0.92 | -21.03 | 1.21 | 290.32 | 1.01 | 83.64 | 7.2 | -3.36 | 0.12 | -25.0 | 126.29 | 50.88 |
| 2022 (9) | 6.83 | -50.25 | -1.75 | 0 | -7.1 | 0 | 0.02 | 0 | 5.08 | -54.4 | 1.65 | -45.36 | 0 | 0 | 1.16 | -43.8 | 0.31 | -84.1 | 0.55 | -71.79 | 7.45 | -4.36 | 0.16 | -15.79 | 83.70 | -39.46 |
| 2021 (8) | 13.73 | 46.38 | -2.59 | 0 | -6.63 | 0 | -0.53 | 0 | 11.14 | 76.27 | 3.02 | 23.77 | 0 | 0 | 2.07 | 12.17 | 1.95 | -22.31 | 1.95 | 7.14 | 7.79 | 16.97 | 0.19 | -20.83 | 138.27 | 28.54 |
| 2020 (7) | 9.38 | 11625.0 | -3.06 | 0 | -7.32 | 0 | -0.04 | 0 | 6.32 | 0 | 2.44 | 36.31 | 0 | 0 | 1.85 | 24.77 | 2.51 | 311.48 | 1.82 | 333.33 | 6.66 | 3.26 | 0.24 | 33.33 | 107.57 | 9379.5 |
| 2019 (6) | 0.08 | -98.32 | -1.8 | 0 | 1.84 | 0 | 0 | 0 | -1.72 | 0 | 1.79 | 11.88 | 0 | 0 | 1.48 | 10.81 | 0.61 | -71.5 | 0.42 | -76.4 | 6.45 | 178.02 | 0.18 | 200.0 | 1.13 | -99.01 |
| 2018 (5) | 4.76 | -30.91 | -3.56 | 0 | -0.84 | 0 | 0.05 | -50.0 | 1.2 | -64.71 | 1.6 | -51.22 | -0.08 | 0 | 1.33 | -54.57 | 2.14 | 49.65 | 1.78 | 134.21 | 2.32 | -1.69 | 0.06 | 100.0 | 114.42 | -47.69 |
| 2017 (4) | 6.89 | 556.19 | -3.49 | 0 | -2.63 | 0 | 0.1 | 100.0 | 3.4 | 0 | 3.28 | 2.18 | -0.04 | 0 | 2.94 | -11.24 | 1.43 | -14.88 | 0.76 | 0 | 2.36 | 28.26 | 0.03 | 0.0 | 218.73 | 289.55 |
| 2016 (3) | 1.05 | 0 | -3.53 | 0 | 2.75 | 0 | 0.05 | 0 | -2.48 | 0 | 3.21 | 0 | -0.03 | 0 | 3.31 | 0 | 1.68 | 0 | 0 | 0 | 1.84 | 0 | 0.03 | 0 | 56.15 | 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) | 3.12 | -32.47 | -35.54 | -0.5 | -92.31 | -66.67 | -1.26 | 26.32 | 27.17 | 0.33 | 65.0 | 73.68 | 2.62 | -39.91 | -42.29 | 0.57 | 147.83 | 103.57 | 0 | 0 | -100.0 | 1.62 | 164.41 | 106.52 | 0.44 | -8.33 | 69.23 | 0.34 | -12.82 | 13.33 | 1.77 | -1.67 | -2.75 | 0.02 | 0.0 | -50.0 | 146.48 | -29.93 | -34.63 |
| 23Q3 (19) | 4.62 | -15.23 | 418.62 | -0.26 | 18.75 | 29.73 | -1.71 | 48.34 | 33.2 | 0.2 | 1900.0 | 1100.0 | 4.36 | -15.01 | 339.56 | 0.23 | 27.78 | -37.84 | 0 | 0 | 100.0 | 0.61 | 17.15 | -38.12 | 0.48 | 242.86 | 433.33 | 0.39 | 116.67 | 160.0 | 1.8 | -1.1 | -2.17 | 0.02 | -33.33 | -50.0 | 209.05 | -22.13 | 392.67 |
| 23Q2 (18) | 5.45 | 304.12 | 59.36 | -0.32 | -45.45 | -77.78 | -3.31 | -566.2 | -136.43 | 0.01 | 108.33 | 107.14 | 5.13 | 277.51 | 58.33 | 0.18 | -41.94 | 500.0 | 0 | 0 | 0 | 0.52 | -44.36 | 529.75 | 0.14 | -6.67 | 800.0 | 0.18 | 80.0 | 157.14 | 1.82 | 0.55 | -3.19 | 0.03 | -25.0 | -25.0 | 268.47 | 296.08 | 56.22 |
| 23Q1 (17) | -2.67 | -155.17 | -13450.0 | -0.22 | 26.67 | 75.56 | 0.71 | 141.04 | 150.35 | -0.12 | -163.16 | -1100.0 | -2.89 | -163.66 | -228.41 | 0.31 | 10.71 | -68.04 | 0 | -100.0 | 0 | 0.94 | 19.83 | -68.65 | 0.15 | -42.31 | 850.0 | 0.1 | -66.67 | 233.33 | 1.81 | -0.55 | -5.24 | 0.04 | 0.0 | -20.0 | -136.92 | -161.11 | -13723.85 |
| 22Q4 (16) | 4.84 | 433.79 | 179.77 | -0.3 | 18.92 | -121.74 | -1.73 | 32.42 | -237.3 | 0.19 | 1050.0 | 337.5 | 4.54 | 349.45 | 45.98 | 0.28 | -24.32 | 33.33 | 0.04 | 200.0 | 0 | 0.78 | -20.77 | 25.21 | 0.26 | 188.89 | -36.59 | 0.3 | 100.0 | -40.0 | 1.82 | -1.09 | -4.21 | 0.04 | 0.0 | -20.0 | 224.07 | 413.7 | 217.33 |
| 22Q3 (15) | -1.45 | -142.4 | -415.22 | -0.37 | -105.56 | 85.08 | -2.56 | -82.86 | -146.15 | -0.02 | 85.71 | 84.62 | -1.82 | -156.17 | 9.9 | 0.37 | 1133.33 | -64.42 | -0.04 | 0 | 0 | 0.99 | 1092.17 | -63.46 | 0.09 | 550.0 | -88.75 | 0.15 | 114.29 | -79.73 | 1.84 | -2.13 | -6.6 | 0.04 | 0.0 | -20.0 | -71.43 | -141.56 | -528.57 |
| 22Q2 (14) | 3.42 | 17000.0 | -48.1 | -0.18 | 80.0 | 64.71 | -1.4 | 0.71 | 48.53 | -0.14 | -1300.0 | 54.84 | 3.24 | 468.18 | -46.71 | 0.03 | -96.91 | -96.1 | 0 | 0 | 0 | 0.08 | -97.23 | -95.49 | -0.02 | 0.0 | -104.55 | 0.07 | 133.33 | -85.42 | 1.88 | -1.57 | -13.76 | 0.04 | -20.0 | -20.0 | 171.86 | 17000.0 | -29.33 |
| 22Q1 (13) | 0.02 | -98.84 | -99.6 | -0.9 | -165.22 | 8.16 | -1.41 | -211.9 | 65.86 | -0.01 | 87.5 | 0 | -0.88 | -128.3 | -122.17 | 0.97 | 361.9 | -3.0 | 0 | 0 | 0 | 2.99 | 378.57 | -4.53 | -0.02 | -104.88 | -106.67 | 0.03 | -94.0 | -86.36 | 1.91 | 0.53 | 9.14 | 0.05 | 0.0 | 0.0 | 1.01 | -98.58 | -99.59 |
| 21Q4 (12) | 1.73 | 276.09 | 370.31 | 1.38 | 155.65 | 197.87 | 1.26 | 221.15 | -38.83 | -0.08 | 38.46 | -700.0 | 3.11 | 253.96 | 251.71 | 0.21 | -79.81 | -73.42 | 0 | 0 | 0 | 0.63 | -76.88 | -74.16 | 0.41 | -48.75 | -40.58 | 0.5 | -32.43 | 8.7 | 1.9 | -3.55 | 11.11 | 0.05 | 0.0 | -16.67 | 70.61 | 323.67 | 346.04 |
| 21Q3 (11) | 0.46 | -93.02 | -81.45 | -2.48 | -386.27 | -476.74 | -1.04 | 61.76 | 60.46 | -0.13 | 58.06 | -333.33 | -2.02 | -133.22 | -198.54 | 1.04 | 35.06 | 121.28 | 0 | 0 | -100.0 | 2.70 | 47.32 | 99.82 | 0.8 | 81.82 | -9.09 | 0.74 | 54.17 | 10.45 | 1.97 | -9.63 | 18.67 | 0.05 | 0.0 | -16.67 | 16.67 | -93.15 | -83.94 |
| 21Q2 (10) | 6.59 | 33.13 | 128.82 | -0.51 | 47.96 | -8.51 | -2.72 | 34.14 | 25.27 | -0.31 | 0 | -1650.0 | 6.08 | 53.15 | 152.28 | 0.77 | -23.0 | 67.39 | 0 | 0 | 100.0 | 1.84 | -41.43 | 32.76 | 0.44 | 46.67 | -15.38 | 0.48 | 118.18 | 23.08 | 2.18 | 24.57 | 32.12 | 0.05 | 0.0 | -16.67 | 243.17 | -0.77 | 77.31 |
| 21Q1 (9) | 4.95 | 873.44 | 0 | -0.98 | 30.5 | 0 | -4.13 | -300.49 | 0 | 0 | 100.0 | 0 | 3.97 | 293.66 | 0 | 1.0 | 26.58 | 0 | 0 | 0 | 0 | 3.13 | 29.52 | 0 | 0.3 | -56.52 | 0 | 0.22 | -52.17 | 0 | 1.75 | 2.34 | 0 | 0.05 | -16.67 | 0 | 245.05 | 953.84 | 0 |
| 20Q4 (8) | -0.64 | -125.81 | 0 | -1.41 | -227.91 | 0 | 2.06 | 178.33 | 0 | -0.01 | 66.67 | 0 | -2.05 | -200.0 | 0 | 0.79 | 68.09 | 0 | 0 | -100.0 | 0 | 2.42 | 78.79 | 0 | 0.69 | -21.59 | 0 | 0.46 | -31.34 | 0 | 1.71 | 3.01 | 0 | 0.06 | 0.0 | 0 | -28.70 | -127.66 | 0 |
| 20Q3 (7) | 2.48 | -13.89 | 0 | -0.43 | 8.51 | 0 | -2.63 | 27.75 | 0 | -0.03 | -250.0 | 0 | 2.05 | -14.94 | 0 | 0.47 | 2.17 | 0 | 0.02 | 200.0 | 0 | 1.35 | -2.12 | 0 | 0.88 | 69.23 | 0 | 0.67 | 71.79 | 0 | 1.66 | 0.61 | 0 | 0.06 | 0.0 | 0 | 103.77 | -24.34 | 0 |
| 20Q2 (6) | 2.88 | 0 | 0 | -0.47 | 0 | 0 | -3.64 | 0 | 0 | 0.02 | 0 | 0 | 2.41 | 0 | 0 | 0.46 | 0 | 0 | -0.02 | 0 | 0 | 1.38 | 0 | 0 | 0.52 | 0 | 0 | 0.39 | 0 | 0 | 1.65 | 0 | 0 | 0.06 | 0 | 0 | 137.14 | 0 | 0 |
