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) | 5.14 | 83.57 | 0.02 | 0 | -7.56 | 0 | 0.1 | -56.52 | 5.16 | 112.35 | 0.23 | 666.67 | 0 | 0 | 0.10 | 683.25 | 4.94 | -5.54 | 4.13 | -0.48 | 0.56 | 5.66 | 0.24 | 0.0 | 104.26 | 83.2 |
| 2022 (9) | 2.8 | 1.45 | -0.37 | 0 | -1.65 | 0 | 0.23 | -61.02 | 2.43 | -66.44 | 0.03 | -40.0 | 0 | 0 | 0.01 | -45.11 | 5.23 | 64.98 | 4.15 | 21.7 | 0.53 | 8.16 | 0.24 | 71.43 | 56.91 | -16.7 |
| 2021 (8) | 2.76 | -31.85 | 4.48 | 2388.89 | -4.69 | 0 | 0.59 | 40.48 | 7.24 | 71.16 | 0.05 | 0.0 | 0 | 0 | 0.02 | -18.87 | 3.17 | 79.1 | 3.41 | 75.77 | 0.49 | 19.51 | 0.14 | 366.67 | 68.32 | -59.85 |
| 2020 (7) | 4.05 | 382.14 | 0.18 | 0 | -4.48 | 0 | 0.42 | 0 | 4.23 | 0 | 0.05 | -28.57 | 0 | 0 | 0.03 | -44.19 | 1.77 | 41.6 | 1.94 | 53.97 | 0.41 | 2.5 | 0.03 | 50.0 | 170.17 | 240.34 |
| 2019 (6) | 0.84 | 0 | -2.52 | 0 | 3.44 | 15.05 | -0.53 | 0 | -1.68 | 0 | 0.07 | 40.0 | 0 | 0 | 0.05 | 28.7 | 1.25 | 50.6 | 1.26 | 29.9 | 0.4 | 900.0 | 0.02 | 0.0 | 50.00 | 0 |
| 2018 (5) | -3.95 | 0 | -0.43 | 0 | 2.99 | 486.27 | -1.54 | 0 | -4.38 | 0 | 0.05 | 0 | -0.02 | 0 | 0.04 | 0 | 0.83 | 72.92 | 0.97 | 38.57 | 0.04 | 0.0 | 0.02 | 0.0 | -383.50 | 0 |
| 2017 (4) | -0.57 | 0 | 0.08 | 0 | 0.51 | 0 | 0.1 | 0 | -0.49 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.48 | 0.0 | 0.7 | 37.25 | 0.04 | 33.33 | 0.02 | 0.0 | -75.00 | 0 |
| 2016 (3) | -0.21 | 0 | -0.47 | 0 | -0.36 | 0 | -0.08 | 0 | -0.68 | 0 | 0.01 | 0 | -0.02 | 0 | 0.01 | 0 | 0.48 | 0 | 0.51 | 0 | 0.03 | 0 | 0.02 | 0 | -37.50 | 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) | -2.53 | -296.12 | -135.94 | -0.22 | -1000.0 | -29.41 | 0.17 | 108.85 | 102.81 | -0.22 | -257.14 | -833.33 | -2.75 | -316.54 | -140.03 | 0.19 | 850.0 | 1800.0 | 0 | 0 | 0 | 0.32 | 777.89 | 1740.09 | 1.23 | 2.5 | -13.38 | 1.21 | 21.0 | 0.0 | 0.14 | 0.0 | 7.69 | 0.06 | 0.0 | 0.0 | -179.43 | -266.91 | -135.68 |
| 23Q3 (19) | 1.29 | -72.26 | 163.24 | -0.02 | -106.9 | -100.0 | -1.92 | 51.64 | -183.84 | 0.14 | 75.0 | 193.33 | 1.27 | -74.29 | 161.95 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.04 | 119.17 | 1.3 | 1.2 | -15.49 | 5.26 | 1.0 | -4.76 | -4.76 | 0.14 | 0.0 | 7.69 | 0.06 | 0.0 | 0.0 | 107.50 | -71.1 | 165.34 |
| 23Q2 (18) | 4.65 | 168.79 | 283.79 | 0.29 | 1550.0 | 81.25 | -3.97 | -116.94 | -2189.47 | 0.08 | -20.0 | -27.27 | 4.94 | 188.89 | 308.44 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0 | 0 | 1.42 | 31.48 | -4.7 | 1.05 | 22.09 | 1.94 | 0.14 | 7.69 | 7.69 | 0.06 | 0.0 | 0.0 | 372.00 | 125.78 | 279.38 |
| 23Q1 (17) | 1.73 | -75.43 | 408.82 | -0.02 | 88.24 | 94.12 | -1.83 | 69.8 | -194.82 | 0.1 | 233.33 | -58.33 | 1.71 | -75.11 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 1.08 | -23.94 | -8.47 | 0.86 | -28.93 | 1.18 | 0.13 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 164.76 | -67.23 | 403.98 |
| 22Q4 (16) | 7.04 | 445.1 | 282.86 | -0.17 | -1600.0 | -109.88 | -6.06 | -364.63 | -6633.33 | 0.03 | 120.0 | -40.0 | 6.87 | 435.12 | 422.54 | 0.01 | -50.0 | -75.0 | 0 | 0 | 0 | 0.02 | -51.67 | -72.13 | 1.42 | 24.56 | 16.39 | 1.21 | 15.24 | 5.22 | 0.13 | 0.0 | 0.0 | 0.06 | 0.0 | 20.0 | 502.86 | 405.66 | 273.71 |
| 22Q3 (15) | -2.04 | 19.37 | 0.49 | -0.01 | -106.25 | 90.91 | 2.29 | 1105.26 | 338.54 | -0.15 | -236.36 | -113.16 | -2.05 | 13.5 | 5.09 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 0.04 | 0 | 118.68 | 1.14 | -23.49 | 34.12 | 1.05 | 1.94 | 23.53 | 0.13 | 0.0 | 0.0 | 0.06 | 0.0 | 20.0 | -164.52 | 20.67 | 17.34 |
| 22Q2 (14) | -2.53 | -844.12 | -163.57 | 0.16 | 147.06 | -94.44 | 0.19 | -90.16 | 126.76 | 0.11 | -54.17 | 114.86 | -2.37 | 0 | -134.55 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.49 | 26.27 | 186.54 | 1.03 | 21.18 | 24.1 | 0.13 | 0.0 | 8.33 | 0.06 | 0.0 | 200.0 | -207.38 | -734.33 | -150.54 |
| 22Q1 (13) | 0.34 | 108.83 | -92.74 | -0.34 | -119.77 | -3300.0 | 1.93 | 2244.44 | 166.1 | 0.24 | 380.0 | 71.43 | 0 | 100.0 | -100.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 1.18 | -3.28 | 100.0 | 0.85 | -26.09 | 46.55 | 0.13 | 0.0 | 18.18 | 0.06 | 20.0 | 500.0 | 32.69 | 111.29 | -95.11 |
| 21Q4 (12) | -3.85 | -87.8 | -902.08 | 1.72 | 1663.64 | 8700.0 | -0.09 | 90.62 | 60.87 | 0.05 | -95.61 | 108.77 | -2.13 | 1.39 | -563.04 | 0.04 | 300.0 | 300.0 | 0 | 0 | 0 | 0.06 | 279.23 | 172.11 | 1.22 | 43.53 | 154.17 | 1.15 | 35.29 | 125.49 | 0.13 | 0.0 | 18.18 | 0.05 | 0.0 | 400.0 | -289.47 | -45.44 | -479.93 |
| 21Q3 (11) | -2.05 | -151.51 | -1125.0 | -0.11 | -103.82 | -650.0 | -0.96 | -35.21 | 36.84 | 1.14 | 254.05 | 700.0 | -2.16 | -131.49 | -1081.82 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 0.02 | 0 | -73.88 | 0.85 | 63.46 | 54.55 | 0.85 | 2.41 | 41.67 | 0.13 | 8.33 | 30.0 | 0.05 | 150.0 | 400.0 | -199.03 | -148.51 | -806.55 |
| 21Q2 (10) | 3.98 | -14.96 | 445.21 | 2.88 | 28900.0 | 1415.79 | -0.71 | 75.68 | -121.88 | -0.74 | -628.57 | -210.45 | 6.86 | 46.9 | 645.65 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.52 | -11.86 | 57.58 | 0.83 | 43.1 | 97.62 | 0.12 | 9.09 | 20.0 | 0.02 | 100.0 | 100.0 | 410.31 | -38.63 | 197.9 |
| 21Q1 (9) | 4.68 | 875.0 | 0 | -0.01 | 50.0 | 0 | -2.92 | -1169.57 | 0 | 0.14 | 124.56 | 0 | 4.67 | 915.22 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.59 | 22.92 | 0 | 0.58 | 13.73 | 0 | 0.11 | 0.0 | 0 | 0.01 | 0.0 | 0 | 668.57 | 777.5 | 0 |
| 20Q4 (8) | 0.48 | 140.0 | 0 | -0.02 | -200.0 | 0 | -0.23 | 84.87 | 0 | -0.57 | -200.0 | 0 | 0.46 | 109.09 | 0 | 0.01 | -66.67 | 0 | 0 | 0 | 0 | 0.02 | -63.6 | 0 | 0.48 | -12.73 | 0 | 0.51 | -15.0 | 0 | 0.11 | 10.0 | 0 | 0.01 | 0.0 | 0 | 76.19 | 170.48 | 0 |
| 20Q3 (7) | 0.2 | -72.6 | 0 | 0.02 | -89.47 | 0 | -1.52 | -375.0 | 0 | -0.19 | -128.36 | 0 | 0.22 | -76.09 | 0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 0.06 | 0 | 0 | 0.55 | 66.67 | 0 | 0.6 | 42.86 | 0 | 0.1 | 0.0 | 0 | 0.01 | 0.0 | 0 | 28.17 | -79.55 | 0 |
| 20Q2 (6) | 0.73 | 0 | 0 | 0.19 | 0 | 0 | -0.32 | 0 | 0 | 0.67 | 0 | 0 | 0.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.33 | 0 | 0 | 0.42 | 0 | 0 | 0.1 | 0 | 0 | 0.01 | 0 | 0 | 137.74 | 0 | 0 |
