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) | 1.44 | -9.43 | -2.82 | 0 | -0.39 | 0 | 0.03 | 0 | -1.38 | 0 | 0.75 | 226.09 | 0 | 0 | 14.59 | 249.56 | 1.28 | 4.92 | 1.19 | 11.21 | 0.2 | 17.65 | 0 | 0 | 103.60 | -18.56 |
| 2022 (9) | 1.59 | 148.44 | -0.2 | 0 | 0.83 | 0 | -0.01 | 0 | 1.39 | 275.68 | 0.23 | 35.29 | 0 | 0 | 4.17 | 7.55 | 1.22 | 100.0 | 1.07 | 75.41 | 0.17 | -26.09 | 0.01 | 0 | 127.20 | 66.95 |
| 2021 (8) | 0.64 | -7.25 | -0.27 | 0 | -0.24 | 0 | -0.08 | 0 | 0.37 | -43.08 | 0.17 | -5.56 | 0 | 0 | 3.88 | -3.61 | 0.61 | 84.85 | 0.61 | 69.44 | 0.23 | -20.69 | 0 | 0 | 76.19 | -28.23 |
| 2020 (7) | 0.69 | 30.19 | -0.04 | 0 | -0.2 | 0 | -0.01 | 0 | 0.65 | 80.56 | 0.18 | 80.0 | 0 | 0 | 4.03 | 64.7 | 0.33 | 1000.0 | 0.36 | 500.0 | 0.29 | 0.0 | 0 | 0 | 106.15 | -27.9 |
| 2019 (6) | 0.53 | 0 | -0.17 | 0 | -0.42 | 0 | 0 | 0 | 0.36 | 0 | 0.1 | -9.09 | 0 | 0 | 2.44 | 6.02 | 0.03 | 200.0 | 0.06 | -78.57 | 0.29 | -14.71 | 0.01 | 0.0 | 147.22 | 0 |
| 2018 (5) | -0.02 | 0 | -0.06 | 0 | 0.02 | -66.67 | -0.04 | 0 | -0.08 | 0 | 0.11 | -42.11 | 0 | 0 | 2.31 | -33.0 | 0.01 | -94.12 | 0.28 | 300.0 | 0.34 | 0.0 | 0.01 | 0.0 | -3.17 | 0 |
| 2017 (4) | 0.15 | 0 | -0.17 | 0 | 0.06 | -89.09 | 0.03 | 0 | -0.02 | 0 | 0.19 | -32.14 | 0 | 0 | 3.44 | -44.07 | 0.17 | 0 | 0.07 | 0 | 0.34 | -26.09 | 0.01 | -50.0 | 35.71 | 0 |
| 2016 (3) | -0.27 | 0 | 0.1 | 0 | 0.55 | 111.54 | 0 | 0 | -0.17 | 0 | 0.28 | -74.55 | 0 | 0 | 6.15 | -69.23 | -1.08 | 0 | -1.06 | 0 | 0.46 | 31.43 | 0.02 | 0.0 | 0.00 | 0 |
| 2015 (2) | 0.35 | 0 | -1.1 | 0 | 0.26 | -60.0 | 0.01 | 0 | -0.75 | 0 | 1.1 | 5.77 | 0 | 0 | 20.00 | 1.54 | -0.13 | 0 | -0.23 | 0 | 0.35 | 84.21 | 0.02 | 0.0 | 250.00 | 0 |
| 2014 (1) | -0.09 | 0 | -1.04 | 0 | 0.65 | 0 | 0 | 0 | -1.13 | 0 | 1.04 | 0 | 0 | 0 | 19.70 | 0 | 0.36 | 0 | 0.76 | 0 | 0.19 | 0 | 0.02 | 0 | -9.28 | 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) | 0.48 | 37.14 | 29.73 | -1.23 | -612.5 | -778.57 | 0 | 100.0 | -100.0 | 0.01 | -66.67 | 120.0 | -0.75 | -227.12 | -426.09 | 0.1 | 0.0 | -28.57 | 0 | 0 | 0 | 8.13 | 1.63 | -9.41 | 0.31 | 14.81 | 6.9 | 0.17 | -55.26 | -19.05 | 0.06 | 20.0 | 100.0 | 0 | 0 | 0 | 208.70 | 156.4 | 35.37 |
| 23Q3 (19) | 0.35 | 29.63 | -27.08 | 0.24 | 118.32 | 500.0 | -0.37 | 0 | -164.29 | 0.03 | 0 | 50.0 | 0.59 | 156.73 | 40.48 | 0.1 | -66.67 | 233.33 | 0 | 0 | 0 | 8.00 | -71.47 | 265.33 | 0.27 | 22.73 | -18.18 | 0.38 | 58.33 | 11.76 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0 | 81.40 | -15.59 | -33.87 |
| 23Q2 (18) | 0.27 | -22.86 | -22.86 | -1.31 | -151.92 | -4266.67 | 0 | 100.0 | 0 | 0 | 100.0 | -100.0 | -1.04 | -511.76 | -425.0 | 0.3 | 20.0 | 1400.0 | 0 | 0 | 0 | 28.04 | 77.2 | 1904.67 | 0.22 | -54.17 | -40.54 | 0.24 | -40.0 | -17.24 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 96.43 | 21.22 | -6.33 |
| 23Q1 (17) | 0.35 | -5.41 | -10.26 | -0.52 | -271.43 | -1833.33 | -0.01 | -100.97 | 83.33 | -0.01 | 80.0 | 0.0 | -0.17 | -173.91 | -140.48 | 0.25 | 78.57 | 733.33 | 0 | 0 | 0 | 15.82 | 76.31 | 511.81 | 0.48 | 65.52 | 108.7 | 0.4 | 90.48 | 66.67 | 0.04 | 33.33 | -20.0 | 0 | 0 | 0 | 79.55 | -48.4 | -40.85 |
| 22Q4 (16) | 0.37 | -22.92 | -2.63 | -0.14 | -133.33 | -100.0 | 1.03 | 835.71 | 892.31 | -0.05 | -350.0 | 50.0 | 0.23 | -45.24 | -25.81 | 0.14 | 366.67 | 55.56 | 0 | 0 | 0 | 8.97 | 309.83 | 40.6 | 0.29 | -12.12 | -19.44 | 0.21 | -38.24 | -44.74 | 0.03 | -40.0 | -40.0 | 0 | 0 | 0 | 154.17 | 25.26 | 74.45 |
| 22Q3 (15) | 0.48 | 37.14 | 269.23 | -0.06 | -100.0 | -500.0 | -0.14 | 0 | -250.0 | 0.02 | -33.33 | 0 | 0.42 | 31.25 | 250.0 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 2.19 | 56.57 | 143.07 | 0.33 | -10.81 | 37.5 | 0.34 | 17.24 | 41.67 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 123.08 | 19.56 | 174.56 |
| 22Q2 (14) | 0.35 | -10.26 | 133.33 | -0.03 | -200.0 | 50.0 | 0 | 100.0 | 100.0 | 0.03 | 400.0 | 0.0 | 0.32 | -23.81 | 255.56 | 0.02 | -33.33 | -66.67 | 0 | 0 | 0 | 1.40 | -45.92 | -75.52 | 0.37 | 60.87 | 146.67 | 0.29 | 20.83 | 123.08 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 102.94 | -23.45 | 30.39 |
| 22Q1 (13) | 0.39 | 2.63 | 1400.0 | 0.03 | 142.86 | 123.08 | -0.06 | 53.85 | -50.0 | -0.01 | 90.0 | 0 | 0.42 | 35.48 | 362.5 | 0.03 | -66.67 | 200.0 | 0 | 0 | 0 | 2.59 | -59.48 | 109.48 | 0.23 | -36.11 | 276.92 | 0.24 | -36.84 | 271.43 | 0.05 | 0.0 | -28.57 | 0 | 0 | 0 | 134.48 | 52.18 | 0 |
| 21Q4 (12) | 0.38 | 192.31 | 0 | -0.07 | -600.0 | 0 | -0.13 | -225.0 | 0 | -0.1 | 0 | 0 | 0.31 | 158.33 | 0 | 0.09 | 800.0 | 0 | 0 | 0 | 0 | 6.38 | 608.51 | 0 | 0.36 | 50.0 | 0 | 0.38 | 58.33 | 0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 88.37 | 97.14 | 0 |
| 21Q3 (11) | 0.13 | -13.33 | 0 | -0.01 | 83.33 | 0 | -0.04 | -33.33 | 0 | 0 | -100.0 | 0 | 0.12 | 33.33 | 0 | 0.01 | -83.33 | 0 | 0 | 0 | 0 | 0.90 | -84.23 | 0 | 0.24 | 60.0 | 0 | 0.24 | 84.62 | 0 | 0.05 | -16.67 | 0 | 0 | 0 | 0 | 44.83 | -43.22 | 0 |
| 21Q2 (10) | 0.15 | 600.0 | 0 | -0.06 | 53.85 | 0 | -0.03 | 25.0 | 0 | 0.03 | 0 | 0 | 0.09 | 156.25 | 0 | 0.06 | 500.0 | 0 | 0 | 0 | 0 | 5.71 | 362.86 | 0 | 0.15 | 215.38 | 0 | 0.13 | 192.86 | 0 | 0.06 | -14.29 | 0 | 0 | 0 | 0 | 78.95 | 0 | 0 |
| 21Q1 (9) | -0.03 | 0 | 0 | -0.13 | 0 | 0 | -0.04 | 0 | 0 | 0 | 0 | 0 | -0.16 | 0 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.23 | 0 | 0 | -0.13 | 0 | 0 | -0.14 | 0 | 0 | 0.07 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
