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) | -0.31 | 0 | -0.35 | 0 | 0.49 | 0 | 0.02 | 0 | -0.66 | 0 | 0.35 | -42.62 | 0 | 0 | 7.92 | -10.69 | -0.89 | 0 | -0.76 | 0 | 0.49 | 11.36 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | 0.67 | -37.38 | -0.55 | 0 | -0.26 | 0 | -0.01 | 0 | 0.12 | -77.36 | 0.61 | 19.61 | 0 | 0 | 8.87 | 22.91 | 0.49 | -32.88 | 0.5 | -13.79 | 0.44 | 18.92 | 0.01 | 0 | 70.53 | -37.38 |
| 2021 (8) | 1.07 | 118.37 | -0.54 | 0 | 0.14 | 0 | 0 | 0 | 0.53 | 20.45 | 0.51 | 240.0 | 0 | 0 | 7.21 | 145.74 | 0.73 | 102.78 | 0.58 | 100.0 | 0.37 | 5.71 | 0 | 0 | 112.63 | 47.11 |
| 2020 (7) | 0.49 | 63.33 | -0.05 | 0 | -0.51 | 0 | -0.01 | 0 | 0.44 | 780.0 | 0.15 | -60.53 | 0 | 0 | 2.94 | -66.86 | 0.36 | 0 | 0.29 | 0 | 0.35 | -7.89 | 0 | 0 | 76.56 | -56.61 |
| 2019 (6) | 0.3 | -6.25 | -0.25 | 0 | -0.14 | 0 | 0.01 | -80.0 | 0.05 | -76.19 | 0.38 | 65.22 | 0 | 0 | 8.86 | 97.18 | -0.18 | 0 | -0.22 | 0 | 0.38 | 0.0 | 0.01 | 0.0 | 176.47 | 208.82 |
| 2018 (5) | 0.32 | -25.58 | -0.11 | 0 | -0.23 | 0 | 0.05 | 0 | 0.21 | -16.0 | 0.23 | -28.12 | 0 | 0 | 4.49 | -27.14 | 0.2 | 0 | 0.17 | 0 | 0.38 | 2.7 | 0.01 | 0.0 | 57.14 | -93.36 |
| 2017 (4) | 0.43 | -4.44 | -0.18 | 0 | -0.45 | 0 | -0.07 | 0 | 0.25 | 0 | 0.32 | -45.76 | 0 | 0 | 6.17 | -42.31 | -0.36 | 0 | -0.33 | 0 | 0.37 | 2.78 | 0.01 | 0 | 860.00 | 855.56 |
| 2016 (3) | 0.45 | 0 | -0.69 | 0 | 0.34 | 0 | -0.04 | 0 | -0.24 | 0 | 0.59 | -25.32 | 0.11 | 0 | 10.69 | -32.22 | 0.29 | 2800.0 | 0.14 | -85.71 | 0.36 | 20.0 | 0 | 0 | 90.00 | 0 |
| 2015 (2) | -0.06 | 0 | 0.82 | 0 | -0.74 | 0 | 0.03 | 0 | 0.76 | 0 | 0.79 | -90.23 | 0 | 0 | 15.77 | -89.81 | 0.01 | -97.56 | 0.98 | -24.03 | 0.3 | -3.23 | 0.01 | 0.0 | -4.65 | 0 |
| 2014 (1) | 0.63 | 0 | -4.92 | 0 | 4.58 | 0 | -0.01 | 0 | -4.29 | 0 | 8.09 | 0 | 0 | 0 | 154.68 | 0 | 0.41 | 0 | 1.29 | 0 | 0.31 | 0 | 0.01 | 0 | 39.13 | 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) | 0.01 | -91.67 | -91.67 | -0.1 | 9.09 | -242.86 | 0.19 | 416.67 | 155.88 | 0 | -100.0 | -100.0 | -0.09 | -1000.0 | -147.37 | 0.1 | -9.09 | 66.67 | 0 | 0 | 0 | 11.11 | -3.03 | 179.63 | -0.32 | 3.03 | -455.56 | -0.32 | -18.52 | -455.56 | 0.13 | 8.33 | 8.33 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (19) | 0.12 | 148.0 | 20.0 | -0.11 | -10.0 | 47.62 | -0.06 | -220.0 | 82.35 | 0.02 | 0 | 300.0 | 0.01 | 102.86 | 109.09 | 0.11 | 10.0 | 22.22 | 0 | 0 | 0 | 11.46 | 45.52 | 120.25 | -0.33 | -106.25 | -375.0 | -0.27 | -170.0 | -292.86 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q2 (18) | -0.25 | -25.0 | -175.76 | -0.1 | -150.0 | 28.57 | 0.05 | -84.38 | -92.19 | 0 | 0 | -100.0 | -0.35 | -45.83 | -284.21 | 0.1 | 233.33 | -28.57 | 0 | 0 | 0 | 7.87 | 238.58 | -1.57 | -0.16 | -77.78 | -300.0 | -0.1 | -25.0 | -242.86 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | -1250.00 | -150.0 | -781.82 |
| 23Q1 (17) | -0.2 | -266.67 | -266.67 | -0.04 | -157.14 | 84.62 | 0.32 | 194.12 | 245.45 | 0 | -100.0 | 100.0 | -0.24 | -226.32 | -71.43 | 0.03 | -50.0 | -90.62 | 0 | 0 | 0 | 2.33 | -41.47 | -86.19 | -0.09 | -200.0 | -142.86 | -0.08 | -188.89 | -140.0 | 0.12 | 0.0 | 20.0 | 0 | 0 | 0 | -500.00 | -975.0 | -1350.0 |
| 22Q4 (16) | 0.12 | 20.0 | -62.5 | 0.07 | 133.33 | 123.33 | -0.34 | 0.0 | -70.0 | 0.01 | 200.0 | -50.0 | 0.19 | 272.73 | 850.0 | 0.06 | -33.33 | -80.0 | 0 | 0 | 0 | 3.97 | -23.62 | -78.28 | 0.09 | -25.0 | -35.71 | 0.09 | -35.71 | -30.77 | 0.12 | 9.09 | 20.0 | 0 | 0 | 0 | 57.14 | 42.86 | -58.93 |
| 22Q3 (15) | 0.1 | -69.7 | -64.29 | -0.21 | -50.0 | -162.5 | -0.34 | -153.12 | -312.5 | -0.01 | -200.0 | 0.0 | -0.11 | -157.89 | -155.0 | 0.09 | -35.71 | 0.0 | 0 | 0 | 0 | 5.20 | -34.97 | 5.2 | 0.12 | 50.0 | -47.83 | 0.14 | 100.0 | -12.5 | 0.11 | 0.0 | 22.22 | 0 | 0 | 0 | 40.00 | -78.18 | -64.29 |
| 22Q2 (14) | 0.33 | 175.0 | -23.26 | -0.14 | 46.15 | -250.0 | 0.64 | 390.91 | 1700.0 | 0.01 | 150.0 | 0 | 0.19 | 235.71 | -51.28 | 0.14 | -56.25 | 250.0 | 0 | 0 | 0 | 8.00 | -52.5 | 270.0 | 0.08 | -61.9 | -61.9 | 0.07 | -65.0 | -56.25 | 0.11 | 10.0 | 22.22 | 0 | 0 | 0 | 183.33 | 358.33 | 6.59 |
| 22Q1 (13) | 0.12 | -62.5 | 140.0 | -0.26 | 13.33 | -136.36 | -0.22 | -10.0 | -204.76 | -0.02 | -200.0 | -100.0 | -0.14 | -800.0 | -133.33 | 0.32 | 6.67 | 300.0 | 0 | 0 | 0 | 16.84 | -7.93 | 270.53 | 0.21 | 50.0 | 50.0 | 0.2 | 53.85 | 53.85 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 40.00 | -71.25 | 76.0 |
| 21Q4 (12) | 0.32 | 14.29 | 966.67 | -0.3 | -275.0 | -328.57 | -0.2 | -225.0 | -100.0 | 0.02 | 300.0 | 300.0 | 0.02 | -90.0 | 150.0 | 0.3 | 233.33 | 328.57 | 0 | 0 | 0 | 18.29 | 269.92 | 234.49 | 0.14 | -39.13 | 100.0 | 0.13 | -18.75 | 85.71 | 0.1 | 11.11 | 11.11 | 0 | 0 | 0 | 139.13 | 24.22 | 642.03 |
| 21Q3 (11) | 0.28 | -34.88 | 211.11 | -0.08 | -100.0 | -100.0 | 0.16 | 500.0 | 214.29 | -0.01 | 0 | 0 | 0.2 | -48.72 | 300.0 | 0.09 | 125.0 | 125.0 | 0 | 0 | 0 | 4.95 | 128.71 | 49.59 | 0.23 | 9.52 | 76.92 | 0.16 | 0.0 | 45.45 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 112.00 | -34.88 | 148.89 |
| 21Q2 (10) | 0.43 | 760.0 | 16.22 | -0.04 | 63.64 | -157.14 | -0.04 | -119.05 | 85.19 | 0 | 100.0 | 100.0 | 0.39 | 750.0 | -11.36 | 0.04 | -50.0 | 0.0 | 0 | 0 | 0 | 2.16 | -52.43 | 41.62 | 0.21 | 50.0 | 31.25 | 0.16 | 23.08 | 33.33 | 0.09 | 0.0 | -47.06 | 0 | 0 | 0 | 172.00 | 656.8 | 34.81 |
| 21Q1 (9) | 0.05 | 66.67 | 0 | -0.11 | -57.14 | 0 | 0.21 | 310.0 | 0 | -0.01 | 0.0 | 0 | -0.06 | -50.0 | 0 | 0.08 | 14.29 | 0 | 0 | 0 | 0 | 4.55 | -16.88 | 0 | 0.14 | 100.0 | 0 | 0.13 | 85.71 | 0 | 0.09 | 0.0 | 0 | 0 | 0 | 0 | 22.73 | 21.21 | 0 |
| 20Q4 (8) | 0.03 | -66.67 | 0 | -0.07 | -75.0 | 0 | -0.1 | 28.57 | 0 | -0.01 | 0 | 0 | -0.04 | -180.0 | 0 | 0.07 | 75.0 | 0 | 0 | 0 | 0 | 5.47 | 65.43 | 0 | 0.07 | -46.15 | 0 | 0.07 | -36.36 | 0 | 0.09 | 0.0 | 0 | 0 | 0 | 0 | 18.75 | -58.33 | 0 |
| 20Q3 (7) | 0.09 | -75.68 | 0 | -0.04 | -157.14 | 0 | -0.14 | 48.15 | 0 | 0 | 100.0 | 0 | 0.05 | -88.64 | 0 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 3.31 | 116.53 | 0 | 0.13 | -18.75 | 0 | 0.11 | -8.33 | 0 | 0.09 | -47.06 | 0 | 0 | 0 | 0 | 45.00 | -64.73 | 0 |
| 20Q2 (6) | 0.37 | 0 | 0 | 0.07 | 0 | 0 | -0.27 | 0 | 0 | -0.01 | 0 | 0 | 0.44 | 0 | 0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 1.53 | 0 | 0 | 0.16 | 0 | 0 | 0.12 | 0 | 0 | 0.17 | 0 | 0 | 0 | 0 | 0 | 127.59 | 0 | 0 |
