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) | 2.76 | -7.69 | -9.71 | 0 | -1.15 | 0 | 0.08 | 300.0 | -6.95 | 0 | 1.42 | 238.1 | 0 | 0 | 13.88 | 289.98 | 2.63 | -25.71 | 2.18 | -26.35 | 0.3 | 11.11 | 0.11 | 10.0 | 106.56 | 18.68 |
| 2022 (9) | 2.99 | -3.24 | -0.5 | 0 | 2.17 | 371.74 | 0.02 | 0 | 2.49 | -8.79 | 0.42 | 147.06 | 0 | 0 | 3.56 | 120.89 | 3.54 | 1.43 | 2.96 | 7.25 | 0.27 | 42.11 | 0.1 | 100.0 | 89.79 | -12.83 |
| 2021 (8) | 3.09 | 139.53 | -0.36 | 0 | 0.46 | 0 | 0 | 0 | 2.73 | 79.61 | 0.17 | -5.56 | 0 | 0 | 1.61 | -43.06 | 3.49 | 114.11 | 2.76 | 101.46 | 0.19 | -5.0 | 0.05 | 66.67 | 103.00 | 27.75 |
| 2020 (7) | 1.29 | 437.5 | 0.23 | 0 | -0.03 | 0 | 0.02 | -50.0 | 1.52 | 0 | 0.18 | 5.88 | 0 | 0 | 2.83 | -33.24 | 1.63 | 328.95 | 1.37 | 242.5 | 0.2 | 11.11 | 0.03 | 200.0 | 80.62 | 98.2 |
| 2019 (6) | 0.24 | 0 | -0.61 | 0 | 0.4 | -46.67 | 0.04 | 0 | -0.37 | 0 | 0.17 | 30.77 | 0 | 0 | 4.24 | -19.78 | 0.38 | 0 | 0.4 | 0 | 0.18 | 20.0 | 0.01 | 0 | 40.68 | 0 |
| 2018 (5) | -0.19 | 0 | -0.14 | 0 | 0.75 | 1150.0 | 0 | 0 | -0.33 | 0 | 0.13 | -23.53 | 0 | 0 | 5.28 | -50.26 | -0.13 | 0 | -0.11 | 0 | 0.15 | 7.14 | 0 | 0 | -475.00 | 0 |
| 2017 (4) | -0.09 | 0 | -0.17 | 0 | 0.06 | 0 | 0.03 | 0 | -0.26 | 0 | 0.17 | 0 | 0 | 0 | 10.62 | 0 | -0.37 | 0 | -0.48 | 0 | 0.14 | 0 | 0 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 1.19 | 164.44 | -10.53 | -1.59 | 23.56 | -1490.0 | -0.01 | 99.18 | 99.23 | 0.12 | 700.0 | 100.0 | -0.4 | 75.46 | -132.52 | 0.08 | -27.27 | 100.0 | 0 | 0 | 0 | 3.03 | -22.04 | 93.94 | 0.81 | 24.62 | 20.9 | 0.59 | -3.28 | 11.32 | 0.08 | 0.0 | 14.29 | 0.03 | 0.0 | 0.0 | 170.00 | 172.0 | -19.47 |
| 23Q3 (19) | 0.45 | 1400.0 | -45.78 | -2.08 | 61.27 | -3366.67 | -1.22 | -2133.33 | -15.09 | -0.02 | 0.0 | 50.0 | -1.63 | 69.48 | -311.69 | 0.11 | -90.76 | 83.33 | 0 | 0 | 0 | 3.89 | -91.61 | 82.04 | 0.65 | -5.8 | -18.75 | 0.61 | 3.39 | -15.28 | 0.08 | 14.29 | 14.29 | 0.03 | 0.0 | 0.0 | 62.50 | 1337.5 | -38.25 |
| 23Q2 (18) | 0.03 | -97.25 | 111.11 | -5.37 | -689.71 | -4781.82 | 0.06 | 500.0 | -98.8 | -0.02 | 0 | -100.0 | -5.34 | -1402.44 | -1305.26 | 1.19 | 2875.0 | 1090.0 | 0 | 0 | 0 | 46.30 | 2435.12 | 1400.23 | 0.69 | 40.82 | -33.65 | 0.59 | 51.28 | -29.76 | 0.07 | 0.0 | 16.67 | 0.03 | 0.0 | 0.0 | 4.35 | -98.05 | 114.98 |
| 23Q1 (17) | 1.09 | -18.05 | 0.0 | -0.68 | -580.0 | -209.09 | 0.01 | 100.77 | 102.17 | 0 | -100.0 | -100.0 | 0.41 | -66.67 | -52.87 | 0.04 | 0.0 | -80.95 | 0 | 0 | 0 | 1.83 | 16.89 | -72.25 | 0.49 | -26.87 | -52.43 | 0.39 | -26.42 | -55.17 | 0.07 | 0.0 | 16.67 | 0.03 | 0.0 | 50.0 | 222.45 | 5.37 | 93.88 |
| 22Q4 (16) | 1.33 | 60.24 | 12.71 | -0.1 | -66.67 | -66.67 | -1.3 | -22.64 | -912.5 | 0.06 | 250.0 | 700.0 | 1.23 | 59.74 | 9.82 | 0.04 | -33.33 | -33.33 | 0 | 0 | 0 | 1.56 | -26.82 | -17.19 | 0.67 | -16.25 | -41.23 | 0.53 | -26.39 | -40.45 | 0.07 | 0.0 | 40.0 | 0.03 | 0.0 | 200.0 | 211.11 | 108.57 | 69.96 |
| 22Q3 (15) | 0.83 | 407.41 | -11.7 | -0.06 | 45.45 | 66.67 | -1.06 | -121.29 | -630.0 | -0.04 | -300.0 | -300.0 | 0.77 | 302.63 | 1.32 | 0.06 | -40.0 | 100.0 | 0 | 0 | 0 | 2.14 | -30.82 | 85.77 | 0.8 | -23.08 | -10.11 | 0.72 | -14.29 | -1.37 | 0.07 | 16.67 | 75.0 | 0.03 | 0.0 | 200.0 | 101.22 | 448.64 | -16.01 |
| 22Q2 (14) | -0.27 | -124.77 | -169.23 | -0.11 | 50.0 | -83.33 | 4.98 | 1182.61 | 4427.27 | -0.01 | -200.0 | -200.0 | -0.38 | -143.68 | -215.15 | 0.1 | -52.38 | 150.0 | 0 | 0 | 0 | 3.09 | -53.12 | 85.96 | 1.04 | 0.97 | 33.33 | 0.84 | -3.45 | 37.7 | 0.06 | 0.0 | 20.0 | 0.03 | 50.0 | 200.0 | -29.03 | -125.3 | -149.88 |
| 22Q1 (13) | 1.09 | -7.63 | 87.93 | -0.22 | -266.67 | -266.67 | -0.46 | -387.5 | -4500.0 | 0.01 | 200.0 | 0 | 0.87 | -22.32 | 67.31 | 0.21 | 250.0 | 425.0 | 0 | 0 | 0 | 6.58 | 248.9 | 285.11 | 1.03 | -9.65 | 51.47 | 0.87 | -2.25 | 64.15 | 0.06 | 20.0 | 20.0 | 0.02 | 100.0 | 100.0 | 114.74 | -7.63 | 16.72 |
| 21Q4 (12) | 1.18 | 25.53 | 103.45 | -0.06 | 66.67 | -20.0 | 0.16 | -20.0 | 126.67 | -0.01 | 0.0 | 0.0 | 1.12 | 47.37 | 111.32 | 0.06 | 100.0 | 100.0 | 0 | 0 | 0 | 1.89 | 64.15 | 37.11 | 1.14 | 28.09 | 67.65 | 0.89 | 21.92 | 89.36 | 0.05 | 25.0 | 0.0 | 0.01 | 0.0 | 0.0 | 124.21 | 3.07 | 13.5 |
| 21Q3 (11) | 0.94 | 141.03 | 104.35 | -0.18 | -200.0 | -169.23 | 0.2 | 81.82 | 233.33 | -0.01 | -200.0 | -200.0 | 0.76 | 130.3 | 5.56 | 0.03 | -25.0 | -50.0 | 0 | 0 | 0 | 1.15 | -30.75 | -67.43 | 0.89 | 14.1 | 89.36 | 0.73 | 19.67 | 82.5 | 0.04 | -20.0 | -20.0 | 0.01 | 0.0 | 0.0 | 120.51 | 107.03 | 20.51 |
| 21Q2 (10) | 0.39 | -32.76 | 62.5 | -0.06 | 0.0 | -400.0 | 0.11 | 1200.0 | -84.72 | 0.01 | 0 | 0.0 | 0.33 | -36.54 | 26.92 | 0.04 | 0.0 | -55.56 | 0 | 0 | 0 | 1.66 | -2.9 | -54.45 | 0.78 | 14.71 | 62.5 | 0.61 | 15.09 | 22.0 | 0.05 | 0.0 | -50.0 | 0.01 | 0.0 | -50.0 | 58.21 | -40.79 | 50.37 |
| 21Q1 (9) | 0.58 | 0.0 | 0 | -0.06 | -20.0 | 0 | -0.01 | 98.33 | 0 | 0 | 100.0 | 0 | 0.52 | -1.89 | 0 | 0.04 | 33.33 | 0 | 0 | 0 | 0 | 1.71 | 24.22 | 0 | 0.68 | 0.0 | 0 | 0.53 | 12.77 | 0 | 0.05 | 0.0 | 0 | 0.01 | 0.0 | 0 | 98.31 | -10.17 | 0 |
| 20Q4 (8) | 0.58 | 26.09 | 0 | -0.05 | -119.23 | 0 | -0.6 | -300.0 | 0 | -0.01 | -200.0 | 0 | 0.53 | -26.39 | 0 | 0.03 | -50.0 | 0 | 0 | 0 | 0 | 1.38 | -61.01 | 0 | 0.68 | 44.68 | 0 | 0.47 | 17.5 | 0 | 0.05 | 0.0 | 0 | 0.01 | 0.0 | 0 | 109.43 | 9.43 | 0 |
| 20Q3 (7) | 0.46 | 91.67 | 0 | 0.26 | 1200.0 | 0 | -0.15 | -120.83 | 0 | 0.01 | 0.0 | 0 | 0.72 | 176.92 | 0 | 0.06 | -33.33 | 0 | 0 | 0 | 0 | 3.53 | -3.14 | 0 | 0.47 | -2.08 | 0 | 0.4 | -20.0 | 0 | 0.05 | -50.0 | 0 | 0.01 | -50.0 | 0 | 100.00 | 158.33 | 0 |
| 20Q2 (6) | 0.24 | 0 | 0 | 0.02 | 0 | 0 | 0.72 | 0 | 0 | 0.01 | 0 | 0 | 0.26 | 0 | 0 | 0.09 | 0 | 0 | 0 | 0 | 0 | 3.64 | 0 | 0 | 0.48 | 0 | 0 | 0.5 | 0 | 0 | 0.1 | 0 | 0 | 0.02 | 0 | 0 | 38.71 | 0 | 0 |
