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) | 3.83 | 0 | -1.7 | 0 | -0.29 | 0 | 0.34 | 0 | 2.13 | 0 | 0.45 | 12.5 | 0 | 0 | 4.09 | 11.68 | -0.99 | 0 | -0.64 | 0 | 0.38 | 31.03 | 0.27 | 22.73 | 38300.00 | 0 |
| 2022 (9) | 0 | 0 | -1.25 | 0 | 1.69 | -80.09 | -0.26 | 0 | -1.25 | 0 | 0.4 | 1900.0 | 0 | 0 | 3.66 | 2110.43 | 0.14 | -86.0 | 0.7 | -48.91 | 0.29 | 16.0 | 0.22 | -4.35 | 0.00 | 0 |
| 2021 (8) | -1.99 | 0 | -0.22 | 0 | 8.49 | 4145.0 | 0.2 | 122.22 | -2.21 | 0 | 0.02 | -92.59 | 0 | 0 | 0.17 | -95.35 | 1.0 | 0 | 1.37 | 0 | 0.25 | 4.17 | 0.23 | 43.75 | -107.57 | 0 |
| 2020 (7) | -0.57 | 0 | -0.55 | 0 | 0.2 | 0 | 0.09 | 0 | -1.12 | 0 | 0.27 | 350.0 | 0 | 0 | 3.56 | 426.58 | -0.84 | 0 | -0.77 | 0 | 0.24 | -36.84 | 0.16 | 0.0 | 0.00 | 0 |
| 2019 (6) | 0.57 | 0 | 0.13 | 0 | -0.32 | 0 | -0.13 | 0 | 0.7 | 0 | 0.06 | -83.78 | 0 | 0 | 0.68 | -85.08 | -0.75 | 0 | -0.8 | 0 | 0.38 | 35.71 | 0.16 | 23.08 | 0.00 | 0 |
| 2018 (5) | -1.59 | 0 | -0.23 | 0 | 2.36 | 424.44 | -0.14 | 0 | -1.82 | 0 | 0.37 | 1750.0 | 0 | 0 | 4.53 | 1910.97 | -1.09 | 0 | -1.03 | 0 | 0.28 | 154.55 | 0.13 | -58.06 | 0.00 | 0 |
| 2017 (4) | -0.41 | 0 | -0.26 | 0 | 0.45 | 0 | -0.3 | 0 | -0.67 | 0 | 0.02 | -80.0 | 0 | 0 | 0.23 | -78.83 | -0.61 | 0 | -0.7 | 0 | 0.11 | -8.33 | 0.31 | -39.22 | 0.00 | 0 |
| 2016 (3) | 1.02 | 32.47 | -0.21 | 0 | -0.43 | 0 | 0.41 | 173.33 | 0.81 | 80.0 | 0.1 | -67.74 | 0 | 0 | 1.06 | -60.05 | -0.81 | 0 | -0.84 | 0 | 0.12 | -50.0 | 0.51 | 59.38 | 0.00 | 0 |
| 2015 (2) | 0.77 | 0 | -0.32 | 0 | 0 | 0 | 0.15 | 0 | 0.45 | 0 | 0.31 | 0 | 0 | 0 | 2.67 | 0 | 1.28 | 0 | 1.36 | 0 | 0.24 | 0 | 0.32 | 0 | 40.10 | 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) | 0.97 | -38.22 | 6.59 | -1.72 | -1620.0 | -377.78 | 0.02 | 166.67 | -99.07 | 0.43 | 168.75 | 79.17 | -0.75 | -151.02 | -236.36 | 0.38 | 0 | 1166.67 | 0 | 0 | 0 | 14.23 | 0 | 896.25 | -0.47 | -1466.67 | -422.22 | -0.61 | -325.93 | -369.23 | 0.13 | 44.44 | 62.5 | 0.08 | 14.29 | 33.33 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 1.57 | 10.56 | 481.48 | -0.1 | 44.44 | 70.59 | -0.03 | 0.0 | 92.68 | 0.16 | 433.33 | 172.73 | 1.47 | 18.55 | 2200.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.03 | 81.25 | 75.0 | 0.27 | 575.0 | 8.0 | 0.09 | 12.5 | 12.5 | 0.07 | 0.0 | 16.67 | 365.12 | -51.15 | 427.39 |
| 23Q2 (18) | 1.42 | 1114.29 | 1083.33 | -0.18 | -160.0 | -800.0 | -0.03 | 88.0 | 72.73 | 0.03 | 110.71 | 200.0 | 1.24 | 675.0 | 1140.0 | 0.01 | -83.33 | 0.0 | 0 | 0 | 0 | 0.35 | -85.84 | 24.13 | -0.16 | 52.94 | -151.61 | 0.04 | 111.43 | -91.11 | 0.08 | 0.0 | 14.29 | 0.07 | 16.67 | 16.67 | 747.37 | 0 | 3512.28 |
| 23Q1 (17) | -0.14 | -115.38 | 89.31 | 0.3 | 183.33 | 157.69 | -0.25 | -111.68 | -412.5 | -0.28 | -216.67 | 3.45 | 0.16 | -70.91 | 108.74 | 0.06 | 100.0 | 200.0 | 0 | 0 | 0 | 2.47 | 72.84 | 224.69 | -0.34 | -277.78 | -1233.33 | -0.35 | -169.23 | -369.23 | 0.08 | 0.0 | 33.33 | 0.06 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (16) | 0.91 | 237.04 | -42.04 | -0.36 | -5.88 | -220.0 | 2.14 | 621.95 | -64.63 | 0.24 | 209.09 | -71.43 | 0.55 | 885.71 | -70.59 | 0.03 | -91.18 | 0 | 0 | 0 | 0 | 1.43 | -88.82 | 0 | -0.09 | 25.0 | -134.62 | -0.13 | -152.0 | -148.15 | 0.08 | 0.0 | 33.33 | 0.06 | 0.0 | 0.0 | 9100.00 | 13044.44 | 2160.51 |
| 22Q3 (15) | 0.27 | 125.0 | 130.0 | -0.34 | -1600.0 | -61.9 | -0.41 | -272.73 | -144.57 | -0.22 | -2300.0 | -1200.0 | -0.07 | -170.0 | 93.69 | 0.34 | 3300.0 | 0 | 0 | 0 | 0 | 12.78 | 4437.59 | 0 | -0.12 | -138.71 | -124.0 | 0.25 | -44.44 | -53.7 | 0.08 | 14.29 | 33.33 | 0.06 | 0.0 | 0.0 | 69.23 | 234.62 | 150.77 |
| 22Q2 (14) | 0.12 | 109.16 | 109.3 | -0.02 | 96.15 | 50.0 | -0.11 | -237.5 | -114.86 | 0.01 | 103.45 | -92.31 | 0.1 | 105.46 | 107.52 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.28 | -62.96 | 0 | 0.31 | 933.33 | -13.89 | 0.45 | 246.15 | -35.71 | 0.07 | 16.67 | 16.67 | 0.06 | 0.0 | 0.0 | 20.69 | 103.95 | 113.15 |
| 22Q1 (13) | -1.31 | -183.44 | 4.38 | -0.52 | -273.33 | -92.59 | 0.08 | -98.68 | -89.74 | -0.29 | -134.52 | 63.29 | -1.83 | -197.86 | -11.59 | 0.02 | 0 | 0.0 | 0 | 0 | 0 | 0.76 | 0 | -16.35 | 0.03 | -88.46 | 125.0 | 0.13 | -51.85 | 200.0 | 0.06 | 0.0 | 0.0 | 0.06 | 0.0 | 20.0 | -524.00 | -230.17 | 0 |
| 21Q4 (12) | 1.57 | 274.44 | 441.3 | 0.3 | 242.86 | 181.08 | 6.05 | 557.61 | 30350.0 | 0.84 | 4100.0 | 460.0 | 1.87 | 268.47 | 325.3 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.26 | -48.0 | 425.0 | 0.27 | -50.0 | 345.45 | 0.06 | 0.0 | -57.14 | 0.06 | 0.0 | -14.29 | 402.56 | 395.21 | 187.51 |
| 21Q3 (11) | -0.9 | 30.23 | 0 | -0.21 | -425.0 | 0 | 0.92 | 24.32 | 0 | 0.02 | -84.62 | 0 | -1.11 | 16.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.5 | 38.89 | 0 | 0.54 | -22.86 | 0 | 0.06 | 0.0 | 0 | 0.06 | 0.0 | 0 | -136.36 | 13.32 | 0 |
| 21Q2 (10) | -1.29 | 5.84 | 0 | -0.04 | 85.19 | 0 | 0.74 | -5.13 | 0 | 0.13 | 116.46 | 0 | -1.33 | 18.9 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.36 | 400.0 | 0 | 0.7 | 638.46 | 0 | 0.06 | 0.0 | 0 | 0.06 | 20.0 | 0 | -157.32 | 0 | 0 |
| 21Q1 (9) | -1.37 | -197.83 | 0 | -0.27 | 27.03 | 0 | 0.78 | 4000.0 | 0 | -0.79 | -626.67 | 0 | -1.64 | -97.59 | 0 | 0.02 | -92.31 | 0 | 0 | 0 | 0 | 0.91 | -83.88 | 0 | -0.12 | -50.0 | 0 | -0.13 | -18.18 | 0 | 0.06 | -57.14 | 0 | 0.05 | -28.57 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (8) | -0.46 | 0 | 0 | -0.37 | 0 | 0 | -0.02 | 0 | 0 | 0.15 | 0 | 0 | -0.83 | 0 | 0 | 0.26 | 0 | 0 | 0 | 0 | 0 | 5.64 | 0 | 0 | -0.08 | 0 | 0 | -0.11 | 0 | 0 | 0.14 | 0 | 0 | 0.07 | 0 | 0 | -460.00 | 0 | 0 |
