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) | 0.75 | -62.87 | -0.59 | 0 | -0.52 | 0 | -0.01 | 0 | 0.16 | 0 | 0.77 | 1440.0 | 0 | 0 | 7.75 | 2240.99 | 0.32 | -86.94 | 0.45 | -77.04 | 0.42 | 0.0 | 0 | 0 | 86.21 | 1.57 |
| 2022 (9) | 2.02 | -31.99 | -3.69 | 0 | 0.15 | 0 | 0.02 | 0 | -1.67 | 0 | 0.05 | -72.22 | -0.47 | 0 | 0.33 | -66.54 | 2.45 | -33.06 | 1.96 | -36.98 | 0.42 | -12.5 | 0 | 0 | 84.87 | 2.59 |
| 2021 (8) | 2.97 | 16.93 | -0.48 | 0 | -1.03 | 0 | 0 | 0 | 2.49 | 0.0 | 0.18 | 260.0 | -0.3 | 0 | 0.99 | 133.01 | 3.66 | 133.12 | 3.11 | 152.85 | 0.48 | 0.0 | 0 | 0 | 82.73 | -44.3 |
| 2020 (7) | 2.54 | 108.2 | -0.05 | 0 | -1.94 | 0 | 0 | 0 | 2.49 | 0 | 0.05 | -96.64 | 0 | 0 | 0.42 | -95.87 | 1.57 | -4.85 | 1.23 | -5.38 | 0.48 | -5.88 | 0 | 0 | 148.54 | 120.37 |
| 2019 (6) | 1.22 | -46.02 | -1.38 | 0 | 0.12 | -98.19 | 0.04 | 0 | -0.16 | 0 | 1.49 | -87.3 | 0 | 0 | 10.28 | -86.18 | 1.65 | -21.05 | 1.3 | -25.29 | 0.51 | 50.0 | 0 | 0 | 67.40 | -36.77 |
| 2018 (5) | 2.26 | 6.1 | -11.53 | 0 | 6.62 | 507.34 | -0.01 | 0 | -9.27 | 0 | 11.73 | 29225.0 | 0 | 0 | 74.33 | 29503.75 | 2.09 | 13.59 | 1.74 | 10.13 | 0.34 | 61.9 | 0.04 | -60.0 | 106.60 | -5.41 |
| 2017 (4) | 2.13 | 232.81 | -0.25 | 0 | 1.09 | 0 | -0.01 | 0 | 1.88 | 203.23 | 0.04 | -96.61 | -0.08 | 0 | 0.25 | -96.32 | 1.84 | 62.83 | 1.58 | 35.04 | 0.21 | 40.0 | 0.1 | 0.0 | 112.70 | 150.05 |
| 2016 (3) | 0.64 | 0 | -0.02 | 0 | -0.97 | 0 | -0.01 | 0 | 0.62 | 0 | 1.18 | 0 | -0.13 | 0 | 6.82 | 0 | 1.13 | 0 | 1.17 | 0 | 0.15 | 0 | 0.1 | 0 | 45.07 | 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) | 0.82 | 282.22 | 95.24 | -0.34 | -1033.33 | 24.44 | -0.4 | 0 | 45.95 | 0.01 | 200.0 | 0.0 | 0.48 | 200.0 | 1700.0 | 0.37 | 0 | 0 | 0.03 | 200.0 | 106.98 | 14.92 | 0 | 0 | 0.04 | -55.56 | -90.7 | 0.21 | 250.0 | -47.5 | 0.11 | 0.0 | 22.22 | 0 | 0 | 0 | 256.25 | 196.81 | 198.96 |
| 23Q3 (19) | -0.45 | -350.0 | -40.62 | -0.03 | 0 | -200.0 | 0 | -100.0 | -100.0 | -0.01 | 0.0 | 0.0 | -0.48 | -380.0 | -65.52 | 0 | -100.0 | -100.0 | -0.03 | -107.69 | -175.0 | -0.00 | -100.0 | -100.0 | 0.09 | 125.0 | -83.93 | 0.06 | -25.0 | -86.96 | 0.11 | 0.0 | 22.22 | 0 | 0 | 0 | -264.71 | -402.94 | -354.96 |
| 23Q2 (18) | -0.1 | -120.83 | -123.81 | 0 | 100.0 | 100.0 | 0.17 | 158.62 | 116.67 | -0.01 | 0 | 66.67 | -0.1 | -140.0 | -233.33 | 0.38 | 3700.0 | 1800.0 | 0.39 | 200.0 | 657.14 | 17.04 | 4296.41 | 3112.11 | 0.04 | -73.33 | -94.12 | 0.08 | -27.27 | -84.0 | 0.11 | 22.22 | 0.0 | 0 | 0 | 0 | -52.63 | -121.93 | -176.44 |
| 23Q1 (17) | 0.48 | 14.29 | -67.79 | -0.23 | 48.89 | 91.84 | -0.29 | 60.81 | -120.28 | 0 | -100.0 | -100.0 | 0.25 | 933.33 | 118.8 | 0.01 | 0 | 0.0 | -0.39 | 9.3 | 0 | 0.39 | 0 | 61.24 | 0.15 | -65.12 | -80.77 | 0.11 | -72.5 | -81.67 | 0.09 | 0.0 | -25.0 | 0 | 0 | 0 | 240.00 | 180.0 | 15.97 |
| 22Q4 (16) | 0.42 | 231.25 | -4.55 | -0.45 | -1600.0 | -50.0 | -0.74 | -254.17 | -162.18 | 0.01 | 200.0 | 0 | -0.03 | 89.66 | -121.43 | 0 | -100.0 | -100.0 | -0.43 | -1175.0 | -230.77 | -0.00 | -100.0 | -100.0 | 0.43 | -23.21 | -50.0 | 0.4 | -13.04 | -44.44 | 0.09 | 0.0 | -25.0 | 0 | 0 | 0 | 85.71 | 247.32 | 63.64 |
| 22Q3 (15) | -0.32 | -176.19 | -178.05 | 0.03 | 106.67 | 117.65 | 0.48 | 147.06 | 194.12 | -0.01 | 66.67 | 0 | -0.29 | -866.67 | -220.83 | 0.02 | 0.0 | 0 | 0.04 | 157.14 | 123.53 | 0.51 | -4.8 | 0 | 0.56 | -17.65 | -46.67 | 0.46 | -8.0 | -47.13 | 0.09 | -18.18 | -25.0 | 0 | 0 | 0 | -58.18 | -184.5 | -240.49 |
| 22Q2 (14) | 0.42 | -71.81 | -69.78 | -0.45 | 84.04 | -4400.0 | -1.02 | -171.33 | 0.0 | -0.03 | -160.0 | 0 | -0.03 | 97.74 | -102.17 | 0.02 | 100.0 | 100.0 | -0.07 | 0 | 0 | 0.53 | 120.69 | 141.91 | 0.68 | -12.82 | -31.31 | 0.5 | -16.67 | -41.18 | 0.11 | -8.33 | -8.33 | 0 | 0 | 0 | 68.85 | -66.73 | -51.95 |
| 22Q1 (13) | 1.49 | 238.64 | 104.11 | -2.82 | -840.0 | 0 | 1.43 | 20.17 | 310.29 | 0.05 | 0 | 0 | -1.33 | -1050.0 | -282.19 | 0.01 | -94.12 | 0 | 0 | 100.0 | 0 | 0.24 | -93.17 | 0 | 0.78 | -9.3 | 2.63 | 0.6 | -16.67 | -10.45 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 206.94 | 295.08 | 123.95 |
| 21Q4 (12) | 0.44 | 7.32 | -56.86 | -0.3 | -76.47 | -500.0 | 1.19 | 333.33 | 298.33 | 0 | 0 | -100.0 | 0.14 | -41.67 | -85.57 | 0.17 | 0 | 240.0 | -0.13 | 23.53 | 0 | 3.52 | 0 | 161.16 | 0.86 | -18.1 | 48.28 | 0.72 | -17.24 | 35.85 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 52.38 | 26.48 | -66.62 |
| 21Q3 (11) | 0.41 | -70.5 | -24.07 | -0.17 | -1600.0 | -950.0 | -0.51 | 50.0 | 42.05 | 0 | 0 | 100.0 | 0.24 | -82.61 | -57.14 | 0 | -100.0 | 100.0 | -0.17 | 0 | 0 | -0.00 | -100.0 | 100.0 | 1.05 | 6.06 | 128.26 | 0.87 | 2.35 | 135.14 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 41.41 | -71.1 | -62.42 |
| 21Q2 (10) | 1.39 | 90.41 | 223.26 | -0.01 | 0 | 50.0 | -1.02 | -50.0 | -410.0 | 0 | 0 | 0 | 1.38 | 89.04 | 236.59 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.22 | 0 | -81.25 | 0.99 | 30.26 | 800.0 | 0.85 | 26.87 | 325.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 143.30 | 55.08 | 6.64 |
| 21Q1 (9) | 0.73 | -28.43 | 0 | 0 | 100.0 | 0 | -0.68 | -13.33 | 0 | 0 | -100.0 | 0 | 0.73 | -24.74 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.76 | 31.03 | 0 | 0.67 | 26.42 | 0 | 0.12 | 0.0 | 0 | 0 | 0 | 0 | 92.41 | -41.11 | 0 |
| 20Q4 (8) | 1.02 | 88.89 | 0 | -0.05 | -350.0 | 0 | -0.6 | 31.82 | 0 | 0.02 | 200.0 | 0 | 0.97 | 73.21 | 0 | 0.05 | 350.0 | 0 | 0 | 0 | 0 | 1.35 | 303.5 | 0 | 0.58 | 26.09 | 0 | 0.53 | 43.24 | 0 | 0.12 | 0.0 | 0 | 0 | 0 | 0 | 156.92 | 42.39 | 0 |
| 20Q3 (7) | 0.54 | 25.58 | 0 | 0.02 | 200.0 | 0 | -0.88 | -340.0 | 0 | -0.02 | 0 | 0 | 0.56 | 36.59 | 0 | -0.02 | -200.0 | 0 | 0 | 0 | 0 | -0.66 | -156.62 | 0 | 0.46 | 318.18 | 0 | 0.37 | 85.0 | 0 | 0.12 | 0.0 | 0 | 0 | 0 | 0 | 110.20 | -17.99 | 0 |
| 20Q2 (6) | 0.43 | 0 | 0 | -0.02 | 0 | 0 | -0.2 | 0 | 0 | 0 | 0 | 0 | 0.41 | 0 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 1.17 | 0 | 0 | 0.11 | 0 | 0 | 0.2 | 0 | 0 | 0.12 | 0 | 0 | 0 | 0 | 0 | 134.38 | 0 | 0 |
