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) | 5.24 | 0 | 0 | 0 | -5.16 | 0 | -0.02 | 0 | 5.24 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.46 | 0 | 1.1 | 0 | 0.11 | 0.0 | 0 | 0 | 433.06 | 0 |
| 2022 (9) | -3.49 | 0 | 0 | 0 | 3.83 | 77.31 | 0.09 | 0 | -3.49 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.41 | 0 | -0.38 | 0 | 0.11 | 83.33 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -3.2 | 0 | 0.76 | 0 | 2.16 | 0 | -0.18 | 0 | -2.44 | 0 | 0.01 | 0 | -0.01 | 0 | 0.52 | 0 | -0.12 | 0 | -0.17 | 0 | 0.06 | -14.29 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | 1.23 | 0 | 0 | 0 | -2.0 | 0 | 0.03 | 0 | 1.23 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.03 | 0 | -0.07 | 0 | 0.07 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -5.03 | 0 | -0.08 | 0 | 5.19 | 5666.67 | -0.02 | 0 | -5.11 | 0 | 0.08 | 700.0 | 0 | 0 | 1.45 | 550.18 | -0.02 | 0 | 0 | 0 | 0.07 | 133.33 | 0 | 0 | -7185.71 | 0 |
| 2018 (5) | -1.27 | 0 | -0.01 | 0 | 0.09 | -93.02 | 0.05 | 0 | -1.28 | 0 | 0.01 | 0.0 | 0 | 0 | 0.22 | 17.9 | -0.77 | 0 | -0.29 | 0 | 0.03 | -62.5 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | -1.54 | 0 | 1.08 | 0 | 1.29 | 0 | -0.02 | 0 | -0.46 | 0 | 0.01 | 0 | 0.01 | 0 | 0.19 | 0 | -0.44 | 0 | -0.4 | 0 | 0.08 | -50.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | 2.01 | 0 | 0 | 0 | -0.04 | 0 | 0 | 0 | 2.01 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.79 | 0 | 0.65 | 0 | 0.16 | -5.88 | 0.01 | 0.0 | 245.12 | 0 |
| 2015 (2) | -0.2 | 0 | 0 | 0 | 0.61 | 0 | 0 | 0 | -0.2 | 0 | 0.01 | -50.0 | 0.01 | 0 | 0.11 | -52.11 | -0.29 | 0 | -0.38 | 0 | 0.17 | 6.25 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | -4.43 | 0 | -0.03 | 0 | -2.06 | 0 | -0.01 | 0 | -4.46 | 0 | 0.02 | -71.43 | -0.01 | 0 | 0.24 | -73.78 | 0.03 | 0 | 0.13 | 0 | 0.16 | 6.67 | 0.01 | 0.0 | -1476.67 | 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) | 11.1 | -5.21 | 2076.47 | 0 | 0 | 0 | -7.39 | 39.87 | -3619.05 | 0 | -100.0 | -100.0 | 11.1 | -5.21 | 2076.47 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 6.92 | 136.99 | 5423.08 | 6.71 | 137.94 | 9685.71 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 164.69 | -59.92 | 0 |
| 24Q2 (19) | 11.71 | 58.24 | 3181.58 | 0 | 0 | 0 | -12.29 | -117.52 | -3334.21 | 0.03 | -40.0 | 0 | 11.71 | 58.24 | 3181.58 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.92 | -4.26 | 2754.55 | 2.82 | -3.75 | 4800.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 410.88 | 64.35 | 0 |
| 24Q1 (18) | 7.4 | 30.51 | 1445.45 | 0 | 0 | 0 | -5.65 | 9.31 | -1277.08 | 0.05 | 162.5 | 400.0 | 7.4 | 30.51 | 1445.45 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 3.05 | 69.44 | 3150.0 | 2.93 | 115.44 | 2353.85 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 250.00 | -38.71 | 0 |
| 23Q4 (17) | 5.67 | 1011.76 | 1450.0 | 0 | 0 | 0 | -6.23 | -3066.67 | -1155.93 | -0.08 | -260.0 | -100.0 | 5.67 | 1011.76 | 1450.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.8 | 1484.62 | 1900.0 | 1.36 | 2042.86 | 666.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 407.91 | 0 | 0 |
| 23Q3 (16) | 0.51 | 234.21 | 160.0 | 0 | 0 | 0 | 0.21 | -44.74 | -82.05 | 0.05 | 0 | 400.0 | 0.51 | 234.21 | 160.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.13 | -18.18 | -30.0 | -0.07 | -16.67 | -16.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.38 | 30.91 | 68.85 | 0 | 0 | 0 | 0.38 | -20.83 | -70.54 | 0 | -100.0 | -100.0 | -0.38 | 30.91 | 68.85 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -10.0 | -10.0 | -0.06 | 53.85 | -20.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.55 | -30.95 | 44.44 | 0 | 0 | 0 | 0.48 | -18.64 | -39.24 | 0.01 | 125.0 | -87.5 | -0.55 | -30.95 | 44.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 0.0 | 9.09 | -0.13 | 45.83 | -333.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.42 | 50.59 | 66.67 | 0 | 0 | 0 | 0.59 | -49.57 | -50.42 | -0.04 | -500.0 | -233.33 | -0.42 | 50.59 | 66.67 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | -0.1 | 0.0 | -11.11 | -0.24 | -300.0 | -700.0 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.85 | 30.33 | 12.37 | 0 | 0 | 0 | 1.17 | -9.3 | 19.39 | 0.01 | -75.0 | 104.35 | -0.85 | 30.33 | 12.37 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 0.0 | 0.0 | -0.06 | -20.0 | 73.91 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -1.22 | -23.23 | -64.86 | 0 | 0 | -100.0 | 1.29 | 63.29 | 1333.33 | 0.04 | -50.0 | 300.0 | -1.22 | -23.23 | -6200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 9.09 | 0.0 | -0.05 | -66.67 | 58.33 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.99 | 21.43 | -350.0 | 0 | 0 | 0 | 0.79 | -33.61 | 890.0 | 0.08 | 166.67 | 300.0 | -0.99 | 21.43 | -350.0 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | -0.11 | -22.22 | -164.71 | -0.03 | 0.0 | -114.29 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | -1.26 | -29.9 | -303.23 | 0 | 0 | 0 | 1.19 | 21.43 | 270.0 | 0.03 | 113.04 | -57.14 | -1.26 | -29.9 | -303.23 | 0.01 | 0 | 0 | -0.01 | 0 | 0 | 2.50 | 0 | 0 | -0.09 | 10.0 | -145.0 | -0.03 | 86.96 | -127.27 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | -0.97 | -31.08 | -210.23 | 0 | -100.0 | 0 | 0.98 | 988.89 | 200.0 | -0.23 | -2400.0 | -2200.0 | -0.97 | -4950.0 | -210.23 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 0.0 | -143.48 | -0.23 | -91.67 | -209.52 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | -0.74 | -236.36 | -270.0 | 0.76 | 0 | 0 | 0.09 | 190.0 | 181.82 | 0.01 | -50.0 | 106.25 | 0.02 | 109.09 | 110.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -158.82 | 72.22 | -0.12 | -157.14 | 70.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q1 (6) | -0.22 | -135.48 | -214.29 | 0 | 0 | 0 | -0.1 | 85.71 | 52.38 | 0.02 | -71.43 | -84.62 | -0.22 | -135.48 | -214.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.17 | -15.0 | 440.0 | 0.21 | 90.91 | 2000.0 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | -100.00 | -120.97 | 57.14 |
| 20Q4 (5) | 0.62 | -29.55 | 121.38 | 0 | 0 | 100.0 | -0.7 | 28.57 | -120.35 | 0.07 | 800.0 | 600.0 | 0.62 | -29.55 | 121.02 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.2 | -13.04 | -37.5 | 0.11 | -47.62 | -62.07 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 476.92 | 24.65 | 150.98 |
| 20Q3 (4) | 0.88 | 540.0 | 0.0 | 0 | 0 | 0.0 | -0.98 | -790.91 | 0.0 | -0.01 | 93.75 | 0.0 | 0.88 | 540.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.23 | 163.89 | 0.0 | 0.21 | 152.5 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 382.61 | 0 | 0.0 |
| 20Q2 (3) | -0.2 | -185.71 | 0.0 | 0 | 0 | 0.0 | -0.11 | 47.62 | 0.0 | -0.16 | -223.08 | 0.0 | -0.2 | -185.71 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.36 | -620.0 | 0.0 | -0.4 | -4100.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -0.07 | 97.59 | 0.0 | 0 | 100.0 | 0.0 | -0.21 | -106.1 | 0.0 | 0.13 | 1200.0 | 0.0 | -0.07 | 97.63 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.05 | -115.62 | 0.0 | 0.01 | -96.55 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -233.33 | 75.06 | 0.0 |
| 19Q4 (1) | -2.9 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 3.44 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -2.95 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.42 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -935.48 | 0.0 | 0.0 |
