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) | 1.56 | -63.55 | -1.13 | 0 | -3.26 | 0 | 0 | 0 | 0.43 | -81.7 | 1.01 | 621.43 | -0.03 | 0 | 7.48 | 852.82 | 2.56 | -23.35 | 2.08 | -41.41 | 1.16 | 8.41 | 0.04 | 33.33 | 47.56 | -48.33 |
| 2022 (9) | 4.28 | 44.11 | -1.93 | 0 | 1.7 | 70.0 | 0 | 0 | 2.35 | -3.69 | 0.14 | -50.0 | -1.74 | 0 | 0.79 | -52.08 | 3.34 | 7.05 | 3.55 | 38.67 | 1.07 | -4.46 | 0.03 | -25.0 | 92.04 | 15.29 |
| 2021 (8) | 2.97 | 960.71 | -0.53 | 0 | 1.0 | -6.54 | 0.01 | 0 | 2.44 | 1255.56 | 0.28 | 366.67 | -0.04 | 0 | 1.64 | -3.06 | 3.12 | 625.58 | 2.56 | 725.81 | 1.12 | 273.33 | 0.04 | 0 | 79.84 | 73.93 |
| 2020 (7) | 0.28 | 0 | -0.1 | 0 | 1.07 | 0 | 0 | 0 | 0.18 | 0 | 0.06 | 0 | -0.04 | 0 | 1.69 | 0 | 0.43 | 0 | 0.31 | 0 | 0.3 | 0 | 0 | 0 | 45.90 | 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) | 0.79 | -30.7 | -55.37 | -0.23 | -53.33 | 84.25 | -0.02 | 99.38 | 0.0 | -0.01 | -200.0 | 0 | 0.56 | -43.43 | 80.65 | 0.24 | 242.86 | 380.0 | 0.05 | 171.43 | 103.16 | 7.50 | 299.64 | 413.0 | 0.51 | -45.74 | 6.25 | 0.22 | -75.0 | -35.29 | 0.29 | -3.33 | 7.41 | 0.01 | 0.0 | 0.0 | 151.92 | 58.59 | -46.78 |
| 23Q3 (19) | 1.14 | 0 | -39.36 | -0.15 | 28.57 | 44.44 | -3.21 | -15950.0 | -47.93 | 0.01 | 0 | 0 | 0.99 | 571.43 | -38.51 | 0.07 | -80.0 | 600.0 | -0.07 | -138.89 | -16.67 | 1.88 | -81.18 | 742.63 | 0.94 | 64.91 | 11.9 | 0.88 | 57.14 | -28.46 | 0.3 | 0.0 | 15.38 | 0.01 | 0.0 | 0.0 | 95.80 | 0 | -23.57 |
| 23Q2 (18) | 0 | 100.0 | -100.0 | -0.21 | 61.11 | -61.54 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -0.21 | 76.67 | -128.0 | 0.35 | 0.0 | 1650.0 | 0.18 | 200.0 | 280.0 | 9.97 | -12.54 | 2362.96 | 0.57 | 5.56 | -43.56 | 0.56 | 33.33 | -45.63 | 0.3 | 7.14 | 11.11 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q1 (17) | -0.36 | -120.34 | -44.0 | -0.54 | 63.01 | -800.0 | -0.02 | 0.0 | -100.51 | 0 | 0 | 0 | -0.9 | -390.32 | -190.32 | 0.35 | 600.0 | 483.33 | -0.18 | 88.61 | 0 | 11.40 | 679.8 | 848.15 | 0.54 | 12.5 | -46.0 | 0.42 | 23.53 | -56.25 | 0.28 | 3.7 | 3.7 | 0.01 | 0.0 | 0.0 | -50.70 | -117.76 | -151.49 |
| 22Q4 (16) | 1.77 | -5.85 | -10.15 | -1.46 | -440.74 | -1985.71 | -0.02 | 99.08 | 0.0 | 0 | 0 | 0 | 0.31 | -80.75 | -83.68 | 0.05 | 400.0 | -44.44 | -1.58 | -2533.33 | 0 | 1.46 | 556.43 | -36.81 | 0.48 | -42.86 | -32.39 | 0.34 | -72.36 | -45.16 | 0.27 | 3.85 | 0.0 | 0.01 | 0.0 | 0.0 | 285.48 | 127.78 | 30.42 |
| 22Q3 (15) | 1.88 | 113.64 | 104.35 | -0.27 | -107.69 | -170.0 | -2.17 | -10750.0 | -10750.0 | 0 | 0 | 0 | 1.61 | 114.67 | 96.34 | 0.01 | -50.0 | 0.0 | -0.06 | 40.0 | 0 | 0.22 | -44.99 | 12.25 | 0.84 | -16.83 | 10.53 | 1.23 | 19.42 | 105.0 | 0.26 | -3.7 | -7.14 | 0.01 | 0.0 | 0.0 | 125.33 | 86.58 | 21.25 |
| 22Q2 (14) | 0.88 | 452.0 | 319.05 | -0.13 | -116.67 | -85.71 | -0.02 | -100.51 | -101.9 | 0 | 0 | -100.0 | 0.75 | 341.94 | 435.71 | 0.02 | -66.67 | -66.67 | -0.1 | 0 | -600.0 | 0.40 | -66.33 | -67.54 | 1.01 | 1.0 | -3.81 | 1.03 | 7.29 | 21.18 | 0.27 | 0.0 | -3.57 | 0.01 | 0.0 | -50.0 | 67.18 | 433.19 | 267.87 |
| 22Q1 (13) | -0.25 | -112.69 | -92.31 | -0.06 | 14.29 | 79.31 | 3.9 | 19600.0 | 19600.0 | 0 | 0 | 100.0 | -0.31 | -116.32 | 26.19 | 0.06 | -33.33 | -50.0 | 0 | 0 | 100.0 | 1.20 | -48.03 | -66.43 | 1.0 | 40.85 | 66.67 | 0.96 | 54.84 | 95.92 | 0.27 | 0.0 | -6.9 | 0.01 | 0.0 | 0 | -20.16 | -109.21 | -20.97 |
| 21Q4 (12) | 1.97 | 114.13 | 603.57 | -0.07 | 30.0 | 30.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1.9 | 131.71 | 955.56 | 0.09 | 800.0 | 50.0 | 0 | 0 | 100.0 | 2.31 | 1066.07 | 36.89 | 0.71 | -6.58 | 65.12 | 0.62 | 3.33 | 100.0 | 0.27 | -3.57 | -10.0 | 0.01 | 0.0 | 0 | 218.89 | 111.75 | 376.87 |
| 21Q3 (11) | 0.92 | 338.1 | 0 | -0.1 | -42.86 | 0 | -0.02 | -101.9 | 0 | 0 | -100.0 | 0 | 0.82 | 485.71 | 0 | 0.01 | -83.33 | 0 | 0 | -100.0 | 0 | 0.20 | -84.09 | 0 | 0.76 | -27.62 | 0 | 0.6 | -29.41 | 0 | 0.28 | 0.0 | 0 | 0.01 | -50.0 | 0 | 103.37 | 466.08 | 0 |
| 21Q2 (10) | 0.21 | 261.54 | 0 | -0.07 | 75.86 | 0 | 1.05 | 5350.0 | 0 | 0.03 | 250.0 | 0 | 0.14 | 133.33 | 0 | 0.06 | -50.0 | 0 | 0.02 | 133.33 | 0 | 1.25 | -65.18 | 0 | 1.05 | 75.0 | 0 | 0.85 | 73.47 | 0 | 0.28 | -3.45 | 0 | 0.02 | 0 | 0 | 18.26 | 209.57 | 0 |
| 21Q1 (9) | -0.13 | -146.43 | 0 | -0.29 | -190.0 | 0 | -0.02 | 0.0 | 0 | -0.02 | 0 | 0 | -0.42 | -333.33 | 0 | 0.12 | 100.0 | 0 | -0.06 | -50.0 | 0 | 3.58 | 111.94 | 0 | 0.6 | 39.53 | 0 | 0.49 | 58.06 | 0 | 0.29 | -3.33 | 0 | 0 | 0 | 0 | -16.67 | -136.31 | 0 |
| 20Q4 (8) | 0.28 | 0 | 0 | -0.1 | 0 | 0 | -0.02 | 0 | 0 | 0 | 0 | 0 | 0.18 | 0 | 0 | 0.06 | 0 | 0 | -0.04 | 0 | 0 | 1.69 | 0 | 0 | 0.43 | 0 | 0 | 0.31 | 0 | 0 | 0.3 | 0 | 0 | 0 | 0 | 0 | 45.90 | 0 | 0 |
