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) | -0.79 | 0 | 1.44 | 0 | -0.73 | 0 | 0.01 | 0.0 | 0.65 | 550.0 | 0.05 | -37.5 | 0 | 0 | 4.13 | 103.51 | -1.42 | 0 | -1.39 | 0 | 0.16 | -5.88 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.1 | 0 | 0 | 0 | -0.09 | 0 | 0.01 | 0 | 0.1 | -75.61 | 0.08 | -20.0 | 0 | 0 | 2.03 | -13.1 | -0.67 | 0 | -0.76 | 0 | 0.17 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.28 | 0 | 0.69 | 0 | -0.63 | 0 | 0 | 0 | 0.41 | 0 | 0.1 | 25.0 | 0 | 0 | 2.34 | 19.74 | -0.66 | 0 | -0.94 | 0 | 0.17 | -5.56 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.04 | 0 | -0.16 | 0 | 0.14 | 75.0 | 0.02 | 0 | -0.2 | 0 | 0.08 | -88.89 | 0 | 0 | 1.95 | -88.21 | -0.52 | 0 | -0.27 | 0 | 0.18 | -5.26 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.67 | 0 | 0.56 | 0 | 0.08 | -98.51 | -0.04 | 0 | -0.11 | 0 | 0.72 | 620.0 | 0 | 0 | 16.55 | 883.17 | -0.37 | 0 | -0.43 | 0 | 0.19 | 11.76 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.3 | 0 | -6.65 | 0 | 5.38 | 1437.14 | -0.01 | 0 | -6.95 | 0 | 0.1 | -47.37 | -5.47 | 0 | 1.68 | -42.41 | -0.12 | 0 | -0.9 | 0 | 0.17 | 21.43 | 0.01 | -50.0 | 0.00 | 0 |
| 2017 (4) | -0.46 | 0 | -0.16 | 0 | 0.35 | 0 | -0.02 | 0 | -0.62 | 0 | 0.19 | -71.21 | 0 | 0 | 2.92 | -70.24 | -0.01 | 0 | 0.02 | -86.67 | 0.14 | 27.27 | 0.02 | -75.0 | -255.56 | 0 |
| 2016 (3) | 0.29 | -45.28 | -0.63 | 0 | -0.06 | 0 | -0.01 | 0 | -0.34 | 0 | 0.66 | 500.0 | 0 | 0 | 9.82 | 557.14 | 0.11 | -45.0 | 0.15 | -11.76 | 0.11 | 0.0 | 0.08 | -20.0 | 85.29 | -38.85 |
| 2015 (2) | 0.53 | 70.97 | -0.03 | 0 | 0 | 0 | -0.01 | 0 | 0.5 | 72.41 | 0.11 | 10.0 | 0.1 | 0 | 1.49 | 4.92 | 0.2 | 66.67 | 0.17 | 41.67 | 0.11 | 0.0 | 0.1 | -9.09 | 139.47 | 52.97 |
| 2014 (1) | 0.31 | -13.89 | -0.02 | 0 | 0 | 0 | 0.03 | 0 | 0.29 | 480.0 | 0.1 | 0.0 | -0.12 | 0 | 1.42 | 2.56 | 0.12 | -29.41 | 0.12 | -25.0 | 0.11 | -8.33 | 0.11 | 22.22 | 91.18 | -6.29 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | -1.88 | -487.5 | -327.27 | 2.22 | 616.13 | 59.71 | -0.18 | -1700.0 | -38.46 | 0 | 0 | -100.0 | 0.34 | 3500.0 | -64.21 | 0.03 | 0 | 400.0 | 0 | 0 | 0 | 4.69 | 0 | 0 | -0.14 | 26.32 | 75.44 | -0.18 | 0 | 51.35 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 24Q2 (19) | -0.32 | 27.27 | -1700.0 | 0.31 | 24.0 | 0 | -0.01 | -105.0 | 66.67 | 0 | 0 | 0 | -0.01 | 94.74 | -150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.19 | 26.92 | 44.12 | 0 | 100.0 | 100.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -800.00 | 0 | 0 |
| 24Q1 (18) | -0.44 | 6.38 | -540.0 | 0.25 | 212.5 | 933.33 | 0.2 | 140.0 | 385.71 | 0 | 0 | 0 | -0.19 | 51.28 | -371.43 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.26 | 25.71 | -62.5 | -0.25 | 40.48 | -31.58 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.47 | -6.82 | -2450.0 | 0.08 | -94.24 | 0 | -0.5 | -284.62 | -2600.0 | 0 | -100.0 | 0 | -0.39 | -141.05 | -2050.0 | 0.02 | 300.0 | 100.0 | 0 | 0 | 0 | 16.67 | 0 | 1500.0 | -0.35 | 38.6 | -191.67 | -0.42 | -13.51 | -180.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.44 | -2300.0 | -1366.67 | 1.39 | 0 | 6850.0 | -0.13 | -333.33 | -160.0 | 0.01 | 0 | 0 | 0.95 | 4650.0 | 9600.0 | -0.01 | 0 | -125.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | -0.57 | -67.65 | -280.0 | -0.37 | 9.76 | -117.65 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.02 | -80.0 | 0.0 | 0 | 100.0 | 100.0 | -0.03 | 57.14 | -400.0 | 0 | 0 | 0 | 0.02 | -71.43 | 300.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.34 | -112.5 | -126.67 | -0.41 | -115.79 | -127.78 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.1 | 400.0 | 11.11 | -0.03 | 0 | -400.0 | -0.07 | -450.0 | -16.67 | 0 | 0 | 0 | 0.07 | 250.0 | -30.0 | 0.04 | 300.0 | 300.0 | 0 | 0 | 0 | 4.55 | 336.36 | 359.09 | -0.16 | -33.33 | 36.0 | -0.19 | -26.67 | 29.63 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.02 | 166.67 | -77.78 | 0 | -100.0 | 100.0 | 0.02 | 140.0 | 150.0 | 0 | 0 | -100.0 | 0.02 | 300.0 | 0 | 0.01 | -75.0 | -66.67 | 0 | 0 | 0 | 1.04 | -72.92 | -67.01 | -0.12 | 20.0 | 25.0 | -0.15 | 11.76 | 11.76 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.03 | -250.0 | 76.92 | 0.02 | 166.67 | -96.67 | -0.05 | -600.0 | 87.8 | 0 | 0 | 100.0 | -0.01 | 0.0 | -102.13 | 0.04 | 33.33 | 100.0 | 0 | 0 | 0 | 3.85 | 19.23 | 148.08 | -0.15 | 0.0 | 11.76 | -0.17 | 5.56 | 57.5 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.02 | -77.78 | 118.18 | -0.03 | -400.0 | -117.65 | 0.01 | 116.67 | 111.11 | 0 | 0 | 0 | -0.01 | -110.0 | -116.67 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 3.23 | 225.81 | 232.26 | -0.15 | 40.0 | 28.57 | -0.18 | 33.33 | 21.74 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.09 | 0.0 | 175.0 | 0.01 | 111.11 | 0.0 | -0.06 | -50.0 | 33.33 | 0 | -100.0 | -100.0 | 0.1 | 0 | 190.91 | 0.01 | -66.67 | -66.67 | 0 | 0 | 0 | 0.99 | -68.65 | -66.34 | -0.25 | -56.25 | -108.33 | -0.27 | -58.82 | -92.86 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.09 | 169.23 | -65.38 | -0.09 | -115.0 | -550.0 | -0.04 | 90.24 | 55.56 | 0.01 | 150.0 | 150.0 | 0 | -100.0 | -100.0 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 3.16 | 103.68 | 162.11 | -0.16 | 5.88 | -33.33 | -0.17 | 57.5 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.13 | -18.18 | 43.48 | 0.6 | 252.94 | 2900.0 | -0.41 | -355.56 | -355.56 | -0.02 | 0 | -300.0 | 0.47 | 683.33 | 323.81 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 1.55 | 59.69 | 148.06 | -0.17 | 19.05 | -240.0 | -0.4 | -73.91 | -566.67 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.11 | 8.33 | -168.75 | 0.17 | 1600.0 | 158.62 | -0.09 | 0.0 | 0.0 | 0 | -100.0 | 0 | 0.06 | 154.55 | 146.15 | 0.01 | -66.67 | -75.0 | 0 | 0 | 0 | 0.97 | -66.99 | -79.13 | -0.21 | -75.0 | 4.55 | -0.23 | -64.29 | -355.56 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | -0.12 | -146.15 | 47.83 | 0.01 | -50.0 | -88.89 | -0.09 | 0.0 | -121.95 | 0.01 | 150.0 | -66.67 | -0.11 | -139.29 | 21.43 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 2.94 | 144.12 | 135.29 | -0.12 | 0.0 | 14.29 | -0.14 | 17.65 | -7.69 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.26 | 213.04 | 116.67 | 0.02 | 0.0 | -33.33 | -0.09 | 0.0 | -12.5 | -0.02 | -300.0 | -200.0 | 0.28 | 233.33 | 86.67 | 0.01 | 0.0 | 101.54 | 0 | 0 | 100.0 | 1.20 | 92.77 | 101.48 | -0.12 | -140.0 | -20.0 | -0.17 | -183.33 | -142.86 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.23 | -243.75 | 0.0 | 0.02 | 106.9 | 0.0 | -0.09 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | -0.21 | -61.54 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0.0 | 0.62 | -86.56 | 0.0 | -0.05 | 77.27 | 0.0 | -0.06 | -166.67 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (3) | 0.16 | 169.57 | 0.0 | -0.29 | -422.22 | 0.0 | -0.09 | -121.95 | 0.0 | 0 | -100.0 | 0.0 | -0.13 | 7.14 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 4.65 | 272.09 | 0.0 | -0.22 | -57.14 | 0.0 | 0.09 | 169.23 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 114.29 | 0 | 0.0 |
| 20Q1 (2) | -0.23 | -291.67 | 0.0 | 0.09 | 200.0 | 0.0 | 0.41 | 612.5 | 0.0 | 0.03 | 50.0 | 0.0 | -0.14 | -193.33 | 0.0 | 0.01 | 101.54 | 0.0 | 0 | 100.0 | 0.0 | 1.25 | 101.54 | 0.0 | -0.14 | -40.0 | 0.0 | -0.13 | -85.71 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.12 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | -81.25 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
