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) | -2.25 | 0 | -0.59 | 0 | 4.4 | 0 | 0 | 0 | -2.84 | 0 | 0.01 | -83.33 | 0 | 0 | 14.29 | -83.33 | -2.62 | 0 | -2.6 | 0 | 0.11 | -8.33 | 0.13 | 0.0 | 0.00 | 0 |
| 2022 (9) | -2.33 | 0 | 1.75 | 0 | -0.02 | 0 | 0 | 0 | -0.58 | 0 | 0.06 | -33.33 | 0 | 0 | 85.71 | -33.33 | -2.72 | 0 | -2.66 | 0 | 0.12 | 20.0 | 0.13 | 0.0 | 0.00 | 0 |
| 2021 (8) | -0.97 | 0 | -1.16 | 0 | 2.88 | 5660.0 | 0 | 0 | -2.13 | 0 | 0.09 | 80.0 | 0 | 0 | 128.57 | 80.0 | -1.22 | 0 | -1.2 | 0 | 0.1 | 42.86 | 0.13 | 0.0 | 0.00 | 0 |
| 2020 (7) | -0.99 | 0 | 0.59 | 0 | 0.05 | -98.86 | 0 | 0 | -0.4 | 0 | 0.05 | 150.0 | 0 | 0 | 71.43 | 114.29 | -1.34 | 0 | -1.29 | 0 | 0.07 | 40.0 | 0.13 | 0.0 | 0.00 | 0 |
| 2019 (6) | -1.21 | 0 | -2.44 | 0 | 4.37 | 49.15 | 0 | 0 | -3.65 | 0 | 0.02 | -33.33 | 0 | 0 | 33.33 | -44.44 | -1.53 | 0 | -1.5 | 0 | 0.05 | 150.0 | 0.13 | -7.14 | 0.00 | 0 |
| 2018 (5) | -0.85 | 0 | -2.37 | 0 | 2.93 | 218.48 | 0 | 0 | -3.22 | 0 | 0.03 | -57.14 | 0 | 0 | 60.00 | -57.14 | -1.09 | 0 | -1.05 | 0 | 0.02 | 100.0 | 0.14 | 0.0 | 0.00 | 0 |
| 2017 (4) | -0.44 | 0 | -0.68 | 0 | 0.92 | 35.29 | 0 | 0 | -1.12 | 0 | 0.07 | 133.33 | 0 | 0 | 140.00 | 180.0 | -0.73 | 0 | -0.71 | 0 | 0.01 | 0 | 0.14 | 7.69 | 0.00 | 0 |
| 2016 (3) | -0.21 | 0 | -0.04 | 0 | 0.68 | 0 | 0 | 0 | -0.25 | 0 | 0.03 | 0 | 0 | 0 | 50.00 | 0 | -0.36 | 0 | -0.35 | 0 | 0 | 0 | 0.13 | 0 | 0.00 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | -0.61 | -17.31 | -15.09 | 1.11 | 164.29 | 0 | 0.06 | 700.0 | 400.0 | 0 | 0 | 0 | 0.5 | 600.0 | 194.34 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.55 | 3.51 | 5.17 | -0.43 | 30.65 | 23.21 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (19) | -0.52 | 14.75 | 35.0 | 0.42 | -39.13 | 625.0 | -0.01 | 0.0 | 50.0 | 0 | 0 | 0 | -0.1 | -225.0 | 88.64 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.57 | -16.33 | -23.91 | -0.62 | -37.78 | -34.78 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (18) | -0.61 | -3.39 | 45.54 | 0.69 | 140.59 | 38.0 | -0.01 | -100.23 | -150.0 | 0 | 0 | 0 | 0.08 | 103.49 | 112.9 | 0.01 | 0 | 0 | 0 | 0 | 0 | 50.00 | 0 | 0 | -0.49 | 50.0 | 59.5 | -0.45 | 53.61 | 62.5 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (17) | -0.59 | -11.32 | -247.06 | -1.7 | 0 | -365.62 | 4.44 | 22300.0 | 44500.0 | 0 | 0 | 0 | -2.29 | -332.08 | -587.23 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.98 | -68.97 | -34.25 | -0.97 | -73.21 | -38.57 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (16) | -0.53 | 33.75 | -130.43 | 0 | 100.0 | -100.0 | -0.02 | 0.0 | -100.0 | 0 | 0 | 0 | -0.53 | 39.77 | -212.77 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.58 | -26.09 | -81.25 | -0.56 | -21.74 | -80.65 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (15) | -0.8 | 28.57 | -196.3 | -0.08 | -116.0 | 95.9 | -0.02 | -200.0 | -100.69 | 0 | 0 | 0 | -0.88 | -41.94 | 60.36 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.46 | 61.98 | -21.05 | -0.46 | 61.67 | -24.32 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (14) | -1.12 | -558.82 | -348.0 | 0.5 | -21.88 | 28.21 | 0.02 | 300.0 | 0 | 0 | 0 | 0 | -0.62 | -231.91 | -542.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -1.21 | -65.75 | -303.33 | -1.2 | -71.43 | -313.79 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q2 (13) | -0.17 | 26.09 | 0 | 0.64 | -8.57 | 0 | -0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.47 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.73 | -128.12 | 0 | -0.7 | -125.81 | 0 | 0.03 | 0.0 | 0 | 0.03 | 0.0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (12) | -0.23 | 14.81 | 0 | 0.7 | 135.9 | 0 | -0.01 | -100.34 | 0 | 0 | 0 | 0 | 0.47 | 121.17 | 0 | 0.06 | 100.0 | 0 | 0 | 0 | 0 | 600.00 | 300.0 | 0 | -0.32 | 15.79 | 0 | -0.31 | 16.22 | 0 | 0.03 | 0.0 | 0 | 0.03 | 0.0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (11) | -0.27 | -8.0 | 0 | -1.95 | -600.0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | -2.22 | -1685.71 | 0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 150.00 | 0 | 0 | -0.38 | -26.67 | 0 | -0.37 | -27.59 | 0 | 0.03 | 0.0 | 0 | 0.03 | 0.0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (10) | -0.25 | 0 | 0 | 0.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.3 | 0 | 0 | -0.29 | 0 | 0 | 0.03 | 0 | 0 | 0.03 | 0 | 0 | 0.00 | 0 | 0 |
