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) | -0.01 | 0 | 1.15 | 1337.5 | -0.07 | 0 | 0 | 0 | 1.14 | 0 | 0.04 | 0 | 0 | 0 | 44.44 | 0 | -0.53 | 0 | -0.42 | 0 | 0.03 | -25.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.82 | 0 | 0.08 | 0 | 0.2 | -82.76 | -0.01 | 0 | -0.74 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.47 | 0 | -2.31 | 0 | 0.04 | -33.33 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.34 | 0 | -0.23 | 0 | 1.16 | 0 | -0.1 | 0 | -0.57 | 0 | 0.26 | 0 | 0 | 0 | 185.71 | 0 | -0.33 | 0 | 0.07 | 0 | 0.06 | -14.29 | 0 | 0 | -261.54 | 0 |
| 2020 (7) | -0.11 | 0 | -0.44 | 0 | -0.02 | 0 | 0.01 | 0.0 | -0.55 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.2 | 0 | -0.21 | 0 | 0.07 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.03 | 0 | 0.62 | 1140.0 | -0.01 | 0 | 0.01 | 0 | 0.59 | 883.33 | 0.01 | 0 | 0 | 0 | 4.76 | 0 | -0.17 | 0 | 0.21 | 0 | 0.07 | -12.5 | 0 | 0 | -10.71 | 0 |
| 2018 (5) | 0.01 | -92.31 | 0.05 | 0 | -0.01 | 0 | -0.01 | 0 | 0.06 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.08 | 0 | -0.12 | 0 | 0.08 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | 0.13 | 160.0 | -0.25 | 0 | 0 | 0 | 0 | 0 | -0.12 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.03 | 0 | 0.01 | 0 | 0.08 | 14.29 | 0 | 0 | 144.44 | -71.11 |
| 2016 (3) | 0.05 | -73.68 | -0.29 | 0 | 0 | 0 | 0 | 0 | -0.24 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.06 | 0 | -0.06 | 0 | 0.07 | 0.0 | 0 | 0 | 500.00 | -21.05 |
| 2015 (2) | 0.19 | 375.0 | -1.92 | 0 | 0 | 0 | -0.04 | 0 | -1.73 | 0 | 0.01 | -87.5 | 0 | 0 | 3.33 | -88.75 | -0.06 | 0 | -0.04 | 0 | 0.07 | 16.67 | 0 | 0 | 633.33 | 533.33 |
| 2014 (1) | 0.04 | 0 | -0.14 | 0 | 0 | 0 | -0.01 | 0 | -0.1 | 0 | 0.08 | 166.67 | 0 | 0 | 29.63 | 137.04 | -0.07 | 0 | -0.02 | 0 | 0.06 | 0.0 | 0 | 0 | 100.00 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | -0.13 | -62.5 | 0.0 | 0.08 | 111.59 | 112.7 | -0.02 | 0 | 0 | 0 | 0 | 0 | -0.05 | 93.51 | 93.42 | 0.01 | -83.33 | 0.0 | 0 | 0 | 0 | 33.33 | -83.33 | -33.33 | -0.15 | -36.36 | -7.14 | -0.12 | -71.43 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.08 | -33.33 | 55.56 | -0.69 | -6800.0 | -143.12 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.77 | -1000.0 | -154.23 | 0.06 | 500.0 | 0 | 0 | 0 | 0 | 200.00 | 500.0 | 0 | -0.11 | -37.5 | 45.0 | -0.07 | -40.0 | 63.16 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.06 | 40.0 | -114.63 | -0.01 | -105.88 | -150.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.07 | -200.0 | -116.28 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 33.33 | -66.67 | -33.33 | -0.08 | 11.11 | 11.11 | -0.05 | 37.5 | -66.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.1 | 23.08 | -100.0 | 0.17 | 126.98 | 750.0 | 0.01 | 0 | -80.0 | 0 | 0 | 100.0 | 0.07 | 109.21 | 333.33 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 100.00 | 100.0 | 0 | -0.09 | 35.71 | -12.5 | -0.08 | 33.33 | 97.24 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.13 | 27.78 | 79.37 | -0.63 | -139.38 | -1150.0 | 0 | 100.0 | -100.0 | 0 | 0 | -100.0 | -0.76 | -153.52 | -33.33 | 0.01 | 0 | 0 | 0 | 0 | 0 | 50.00 | 0 | 0 | -0.14 | 30.0 | 22.22 | -0.12 | 36.84 | 90.84 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.18 | -143.9 | -100.0 | 1.6 | 7900.0 | 5233.33 | -0.09 | -1000.0 | -160.0 | 0 | 0 | 0 | 1.42 | 230.23 | 2466.67 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.2 | -122.22 | -66.67 | -0.19 | -533.33 | -129.69 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | 0.41 | 920.0 | 920.0 | 0.02 | 0.0 | 166.67 | 0.01 | -80.0 | 0 | 0 | 100.0 | 100.0 | 0.43 | 1533.33 | 637.5 | 0.01 | 0 | 0 | 0 | 0 | 0 | 50.00 | 0 | 0 | -0.09 | -12.5 | 0.0 | -0.03 | 98.97 | -102.4 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -0.05 | 92.06 | 37.5 | 0.02 | -66.67 | 102.74 | 0.05 | 400.0 | 0 | -0.01 | -200.0 | 0 | -0.03 | 94.74 | 96.3 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 55.56 | -33.33 | -2.9 | -121.37 | -591.53 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q3 (12) | -0.63 | -600.0 | -950.0 | 0.06 | 100.0 | -93.75 | 0.01 | -93.33 | 0 | 0.01 | 0 | 0 | -0.57 | -850.0 | -163.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.18 | -50.0 | -63.64 | -1.31 | -304.69 | -1210.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q2 (11) | -0.09 | -80.0 | -50.0 | 0.03 | 200.0 | 103.61 | 0.15 | 0 | 0 | 0 | 100.0 | -100.0 | -0.06 | 25.0 | 93.26 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | -33.33 | -50.0 | 0.64 | -48.8 | 288.24 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -13.85 | -248.92 | 0 |
| 22Q1 (10) | -0.05 | 37.5 | 64.29 | -0.03 | 95.89 | -108.33 | 0 | 0 | -100.0 | -0.01 | 0 | 90.91 | -0.08 | 90.12 | -136.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -50.0 | 0.0 | 1.25 | 111.86 | 1488.89 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | -3.97 | 69.74 | 0 |
| 21Q4 (9) | -0.08 | -33.33 | -14.29 | -0.73 | -176.04 | -505.56 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.81 | -190.0 | -836.36 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.06 | 45.45 | -20.0 | 0.59 | 690.0 | 3050.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -13.11 | 0 | 0 |
| 21Q3 (8) | -0.06 | 0.0 | 0 | 0.96 | 215.66 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.9 | 201.12 | 0 | 0.26 | 0 | 0 | 0 | 0 | 0 | 650.00 | 0 | 0 | -0.11 | -37.5 | -120.0 | -0.1 | 70.59 | 9.09 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.06 | 57.14 | -200.0 | -0.83 | -330.56 | -1483.33 | 0 | -100.0 | 0 | 0.01 | 109.09 | 0 | -0.89 | -504.55 | -2325.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 11.11 | -100.0 | -0.34 | -277.78 | -950.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (6) | -0.14 | -100.0 | -600.0 | 0.36 | 100.0 | 152.94 | 1.16 | 5900.0 | 0 | -0.11 | 0 | -1000.0 | 0.22 | 100.0 | 131.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -80.0 | -50.0 | -0.09 | -350.0 | 30.77 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.07 | 0 | 0.0 | 0.18 | 0 | -25.0 | -0.02 | 0 | 0 | 0 | -100.0 | -100.0 | 0.11 | 0 | -35.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 0.0 | -66.67 | -0.02 | 81.82 | -122.22 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q3 (4) | 0 | 100.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | -25.0 | 0.0 | -0.11 | -375.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -0.02 | 0.0 | 0.0 | 0.06 | 108.82 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.04 | 105.71 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.04 | 33.33 | 0.0 | 0.04 | 130.77 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -33.33 | 0 | 0.0 |
| 20Q1 (2) | -0.02 | 71.43 | 0.0 | -0.68 | -383.33 | 0.0 | 0 | 0 | 0.0 | -0.01 | -200.0 | 0.0 | -0.7 | -511.76 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | -100.0 | 0.0 | -0.13 | -244.44 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -0.07 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -63.64 | 0.0 | 0.0 |
