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) | 5.37 | 411.43 | -3.18 | 0 | -0.69 | 0 | 0.03 | -89.66 | 2.19 | 0 | 0.99 | -81.77 | -0.37 | 0 | 2.64 | -79.52 | 2.27 | 187.34 | 2.38 | 41.67 | 0.87 | 38.1 | 0.02 | -33.33 | 164.22 | 265.98 |
| 2022 (9) | 1.05 | -77.85 | -8.24 | 0 | -0.76 | 0 | 0.29 | 0 | -7.19 | 0 | 5.43 | 654.17 | -0.03 | 0 | 12.90 | 648.43 | 0.79 | -65.95 | 1.68 | -20.75 | 0.63 | 0.0 | 0.03 | 0.0 | 44.87 | -73.68 |
| 2021 (8) | 4.74 | 0 | -0.69 | 0 | 1.81 | 0 | 0 | 0 | 4.05 | 0 | 0.72 | 200.0 | 0.03 | 0 | 1.72 | 112.14 | 2.32 | 9.43 | 2.12 | 10.42 | 0.63 | 1.61 | 0.03 | 200.0 | 170.50 | 0 |
| 2020 (7) | -1.68 | 0 | -0.12 | 0 | -0.98 | 0 | 0 | 0 | -1.8 | 0 | 0.24 | -86.96 | -0.04 | 0 | 0.81 | -84.75 | 2.12 | 1.92 | 1.92 | -2.54 | 0.62 | 5.08 | 0.01 | 0.0 | -65.88 | 0 |
| 2019 (6) | 6.05 | 845.31 | -2.04 | 0 | -2.15 | 0 | 0.02 | 0 | 4.01 | 407.59 | 1.84 | 557.14 | 0 | 0 | 5.33 | 663.37 | 2.08 | 71.9 | 1.97 | 61.48 | 0.59 | 1.72 | 0.01 | 0.0 | 235.41 | 565.76 |
| 2018 (5) | 0.64 | 0 | 0.15 | 0 | -0.22 | 0 | 0 | 0 | 0.79 | 0 | 0.28 | 0 | 0 | 0 | 0.70 | 0 | 1.21 | 0 | 1.22 | 0 | 0.58 | 0 | 0.01 | 0 | 35.36 | 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) | 0.05 | -98.93 | 103.47 | 0.07 | 105.0 | 108.05 | -0.01 | 98.51 | 50.0 | 0.15 | 1400.0 | 287.5 | 0.12 | -96.32 | 105.19 | 0 | -100.0 | -100.0 | -0.2 | -233.33 | -281.82 | -0.00 | -100.0 | -100.0 | 0.81 | 10.96 | 76.09 | 0.69 | -2.82 | 27.78 | 0.25 | 4.17 | 1150.0 | 0 | 0 | -100.0 | 5.32 | -98.92 | 102.11 |
| 23Q3 (19) | 4.66 | 996.15 | 79.92 | -1.4 | 0.0 | 70.59 | -0.67 | 0 | 55.92 | 0.01 | 125.0 | -93.33 | 3.26 | 269.79 | 250.23 | 0.14 | -65.85 | -92.63 | -0.06 | -300.0 | -154.55 | 1.36 | -71.15 | -91.19 | 0.73 | 4.29 | 48.98 | 0.71 | -17.44 | 16.39 | 0.24 | 9.09 | 14.29 | 0 | -100.0 | -100.0 | 490.53 | 1128.22 | 57.2 |
| 23Q2 (18) | -0.52 | -143.7 | -154.17 | -1.4 | -204.35 | 10.83 | 0 | 0 | -100.0 | -0.04 | 50.0 | -128.57 | -1.92 | -363.01 | -214.75 | 0.41 | -6.82 | -73.03 | 0.03 | 121.43 | 150.0 | 4.73 | -10.26 | -63.48 | 0.7 | 2233.33 | 775.0 | 0.86 | 561.54 | 40.98 | 0.22 | 46.67 | -4.35 | 0.01 | 0.0 | 0.0 | -47.71 | -111.63 | -142.24 |
| 23Q1 (17) | 1.19 | 182.64 | 213.33 | -0.46 | 47.13 | 55.77 | 0 | 100.0 | 100.0 | -0.08 | 0.0 | -200.0 | 0.73 | 131.6 | 134.93 | 0.44 | -59.26 | -53.19 | -0.14 | -227.27 | 26.32 | 5.27 | -57.26 | -47.81 | 0.03 | -93.48 | 112.0 | 0.13 | -75.93 | 244.44 | 0.15 | 650.0 | -11.76 | 0.01 | 0.0 | 0.0 | 410.34 | 262.43 | 135.17 |
| 22Q4 (16) | -1.44 | -155.6 | -277.78 | -0.87 | 81.72 | -123.08 | -0.02 | 98.68 | -100.73 | -0.08 | -153.33 | 0 | -2.31 | -6.45 | -650.0 | 1.08 | -43.16 | 157.14 | 0.11 | 0.0 | 1000.0 | 12.33 | -20.38 | 228.18 | 0.46 | -6.12 | 100.0 | 0.54 | -11.48 | 170.0 | 0.02 | -90.48 | -86.67 | 0.01 | 0.0 | 0.0 | -252.63 | -180.96 | -212.28 |
| 22Q3 (15) | 2.59 | 169.79 | 56.97 | -4.76 | -203.18 | -2544.44 | -1.52 | -290.0 | -74.71 | 0.15 | 7.14 | 400.0 | -2.17 | -255.74 | -247.62 | 1.9 | 25.0 | 1257.14 | 0.11 | 283.33 | 450.0 | 15.48 | 19.6 | 1113.35 | 0.49 | 512.5 | -42.35 | 0.61 | 0.0 | -20.78 | 0.21 | -8.7 | 31.25 | 0.01 | 0.0 | 0.0 | 312.05 | 176.29 | 77.77 |
| 22Q2 (14) | 0.96 | 191.43 | -75.94 | -1.57 | -50.96 | -946.67 | 0.8 | 2766.67 | 2766.67 | 0.14 | 75.0 | 566.67 | -0.61 | 70.81 | -115.89 | 1.52 | 61.7 | 1588.89 | -0.06 | 68.42 | 0 | 12.95 | 28.23 | 1437.84 | 0.08 | 132.0 | -91.21 | 0.61 | 777.78 | -31.46 | 0.23 | 35.29 | 43.75 | 0.01 | 0.0 | 0.0 | 112.94 | 109.68 | -70.0 |
| 22Q1 (13) | -1.05 | -229.63 | 38.6 | -1.04 | -166.67 | -3566.67 | -0.03 | -101.09 | 0.0 | 0.08 | 0 | 0 | -2.09 | -597.62 | -24.4 | 0.94 | 123.81 | 1242.86 | -0.19 | -2000.0 | 0 | 10.10 | 168.76 | 1186.6 | -0.25 | -208.7 | -175.76 | -0.09 | -145.0 | -134.62 | 0.17 | 13.33 | 6.25 | 0.01 | 0.0 | 0 | -1166.67 | -618.52 | -186.55 |
| 21Q4 (12) | 0.81 | -50.91 | 200.0 | -0.39 | -116.67 | -254.55 | 2.74 | 414.94 | 397.83 | 0 | -100.0 | 0 | 0.42 | -71.43 | 145.65 | 0.42 | 200.0 | 366.67 | 0.01 | -50.0 | 133.33 | 3.76 | 194.36 | 303.22 | 0.23 | -72.94 | -72.62 | 0.2 | -74.03 | -67.21 | 0.15 | -6.25 | -6.25 | 0.01 | 0.0 | 0 | 225.00 | 28.18 | 313.89 |
| 21Q3 (11) | 1.65 | -58.65 | -9.34 | -0.18 | -20.0 | -800.0 | -0.87 | -2800.0 | 0 | 0.03 | 200.0 | 200.0 | 1.47 | -61.72 | -18.33 | 0.14 | 55.56 | 600.0 | 0.02 | 0 | 300.0 | 1.28 | 51.59 | 539.38 | 0.85 | -6.59 | -22.73 | 0.77 | -13.48 | -22.22 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 175.53 | -53.37 | 10.91 |
| 21Q2 (10) | 3.99 | 333.33 | 247.78 | -0.15 | -600.0 | -1600.0 | -0.03 | 0.0 | 50.0 | -0.03 | 0 | -50.0 | 3.84 | 328.57 | 242.75 | 0.09 | 28.57 | -30.77 | 0 | 0 | 0 | 0.84 | 7.28 | -36.21 | 0.91 | 175.76 | 405.56 | 0.89 | 242.31 | 178.12 | 0.16 | 0.0 | -48.39 | 0.01 | 0 | 0.0 | 376.42 | 192.45 | 189.22 |
| 21Q1 (9) | -1.71 | -111.11 | 0 | 0.03 | 127.27 | 0 | -0.03 | 96.74 | 0 | 0 | 0 | 0 | -1.68 | -82.61 | 0 | 0.07 | -22.22 | 0 | 0 | 100.0 | 0 | 0.78 | -15.77 | 0 | 0.33 | -60.71 | 0 | 0.26 | -57.38 | 0 | 0.16 | 0.0 | 0 | 0 | 0 | 0 | -407.14 | -287.04 | 0 |
| 20Q4 (8) | -0.81 | -144.51 | 0 | -0.11 | -450.0 | 0 | -0.92 | 0 | 0 | 0 | -100.0 | 0 | -0.92 | -151.11 | 0 | 0.09 | 350.0 | 0 | -0.03 | -200.0 | 0 | 0.93 | 366.77 | 0 | 0.84 | -23.64 | 0 | 0.61 | -38.38 | 0 | 0.16 | 0.0 | 0 | 0 | 0 | 0 | -105.19 | -166.47 | 0 |
| 20Q3 (7) | 1.82 | 167.41 | 0 | -0.02 | -300.0 | 0 | 0 | 100.0 | 0 | 0.01 | 150.0 | 0 | 1.8 | 166.91 | 0 | 0.02 | -84.62 | 0 | -0.01 | 0 | 0 | 0.20 | -84.88 | 0 | 1.1 | 511.11 | 0 | 0.99 | 209.38 | 0 | 0.16 | -48.39 | 0 | 0 | -100.0 | 0 | 158.26 | 137.51 | 0 |
| 20Q2 (6) | -2.7 | 0 | 0 | 0.01 | 0 | 0 | -0.06 | 0 | 0 | -0.02 | 0 | 0 | -2.69 | 0 | 0 | 0.13 | 0 | 0 | 0 | 0 | 0 | 1.32 | 0 | 0 | 0.18 | 0 | 0 | 0.32 | 0 | 0 | 0.31 | 0 | 0 | 0.01 | 0 | 0 | -421.88 | 0 | 0 |
