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) | -0.6 | 0 | 0.08 | -78.38 | 0.53 | 0 | -0.09 | 0 | -0.52 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.18 | 0 | 0.61 | 0 | 0.05 | 25.0 | 0 | 0 | -90.91 | 0 |
| 2022 (9) | -0.25 | 0 | 0.37 | 146.67 | -0.19 | 0 | -0.24 | 0 | 0.12 | 0 | 0.04 | 100.0 | -0.01 | 0 | 1.61 | -64.66 | -0.35 | 0 | -0.12 | 0 | 0.04 | 33.33 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -2.34 | 0 | 0.15 | 0 | 2.28 | 442.86 | -0.12 | 0 | -2.19 | 0 | 0.02 | 0 | 0 | 0 | 4.55 | 0 | -0.1 | 0 | 1.06 | 606.67 | 0.03 | -25.0 | 0 | 0 | -214.68 | 0 |
| 2020 (7) | -0.74 | 0 | -0.23 | 0 | 0.42 | 0 | -0.49 | 0 | -0.97 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.11 | 0 | 0.15 | 0 | 0.04 | -20.0 | 0 | 0 | -389.47 | 0 |
| 2019 (6) | 0.16 | 0 | -0.08 | 0 | 0 | 0 | 0.08 | 0 | 0.08 | -80.0 | 0.01 | -99.72 | 0 | 0 | 2.22 | -99.82 | -0.73 | 0 | -0.46 | 0 | 0.05 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -1.87 | 0 | 2.27 | 15.23 | -0.15 | 0 | -0.17 | 0 | 0.4 | -61.54 | 3.51 | 0 | 0 | 0 | 1253.57 | 0 | -0.41 | 0 | 3.36 | 0 | 0.05 | -28.57 | 0 | 0 | -54.84 | 0 |
| 2017 (4) | -0.93 | 0 | 1.97 | 1690.91 | -0.92 | 0 | -0.05 | 0 | 1.04 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.42 | 0 | -0.27 | 0 | 0.07 | 0.0 | 0.01 | -50.0 | 0.00 | 0 |
| 2016 (3) | -0.64 | 0 | 0.11 | 0 | 0.5 | 0 | -0.03 | 0 | -0.53 | 0 | 0.05 | -16.67 | -0.01 | 0 | 9.43 | 400.0 | -0.34 | 0 | -0.11 | 0 | 0.07 | -22.22 | 0.02 | 100.0 | 0.00 | 0 |
| 2015 (2) | 1.92 | 0 | -0.59 | 0 | -1.34 | 0 | 0.79 | 0 | 1.33 | 0 | 0.06 | -25.0 | -0.03 | 0 | 1.89 | -45.05 | 0.46 | 0 | 0.54 | 0 | 0.09 | 12.5 | 0.01 | 0.0 | 300.00 | 0 |
| 2014 (1) | -3.68 | 0 | 1.69 | 445.16 | 1.94 | 19300.0 | -0.18 | 0 | -1.99 | 0 | 0.08 | 700.0 | -0.01 | 0 | 3.43 | 916.31 | -0.58 | 0 | -0.47 | 0 | 0.08 | 0.0 | 0.01 | 0.0 | 0.00 | 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) | -0.43 | 86.93 | 74.1 | -0.1 | -143.48 | -171.43 | 0.54 | -82.35 | -62.76 | -0.15 | -87.5 | -287.5 | -0.53 | 82.68 | 65.13 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.08 | 38.46 | 0.0 | -0.16 | -223.08 | -100.0 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 24Q2 (19) | -3.29 | -32800.0 | -1831.58 | 0.23 | 0 | 227.78 | 3.06 | 15400.0 | 4271.43 | -0.08 | -166.67 | 71.43 | -3.06 | -30500.0 | -30700.0 | 0.08 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.13 | -44.44 | -44.44 | 0.13 | -18.75 | 8.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -2350.00 | -39850.0 | -1707.89 |
| 24Q1 (18) | -0.01 | -101.3 | -110.0 | 0 | -100.0 | 100.0 | -0.02 | 97.96 | -100.0 | -0.03 | -113.64 | 70.0 | -0.01 | -101.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.09 | -120.93 | -12.5 | 0.16 | -71.43 | 0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | -5.88 | -104.51 | -100.59 |
| 23Q4 (17) | 0.77 | 146.39 | 245.28 | 0.23 | 64.29 | -51.06 | -0.98 | -167.59 | 0 | 0.22 | 175.0 | 195.65 | 1.0 | 165.79 | 1766.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.43 | 637.5 | 530.0 | 0.56 | 800.0 | 5700.0 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 130.51 | 0 | 0 |
| 23Q3 (16) | -1.66 | -973.68 | -269.39 | 0.14 | 177.78 | 117.07 | 1.45 | 1971.43 | 952.94 | 0.08 | 128.57 | -20.0 | -1.52 | -15300.0 | -1050.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.08 | 11.11 | 11.11 | -0.08 | -166.67 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 0.19 | 90.0 | 111.11 | -0.18 | -63.64 | -1700.0 | 0.07 | 800.0 | 800.0 | -0.28 | -180.0 | -2900.0 | 0.01 | 200.0 | -87.5 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | -0.09 | -12.5 | -12.5 | 0.12 | 0 | 125.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 146.15 | -85.38 | 0 |
| 23Q1 (14) | 0.1 | 118.87 | 112.66 | -0.11 | -123.4 | -114.86 | -0.01 | 0 | 0.0 | -0.1 | 56.52 | 16.67 | -0.01 | 83.33 | 80.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | -0.08 | 20.0 | 11.11 | 0 | 100.0 | -100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1000.00 | 0 | 568.35 |
| 22Q4 (13) | -0.53 | -154.08 | 72.11 | 0.47 | 157.32 | 2250.0 | 0 | 100.0 | -100.0 | -0.23 | -330.0 | -187.5 | -0.06 | -137.5 | 96.81 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.1 | -11.11 | -300.0 | -0.01 | 0 | -100.96 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 0.98 | 988.89 | 615.79 | -0.82 | -8100.0 | -2150.0 | -0.17 | -1600.0 | -189.47 | 0.1 | 900.0 | 600.0 | 0.16 | 100.0 | 206.67 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.09 | -12.5 | -350.0 | 0 | 100.0 | 100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 9800.00 | 0 | 0 |
| 22Q2 (11) | 0.09 | 111.39 | 156.25 | -0.01 | -101.35 | 0 | -0.01 | 0.0 | -104.0 | 0.01 | 108.33 | 200.0 | 0.08 | 260.0 | 150.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 4.17 | 425.0 | 0 | -0.08 | 11.11 | 11.11 | -0.48 | -233.33 | -2300.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q1 (10) | -0.79 | 58.42 | -777.78 | 0.74 | 3600.0 | 722.22 | -0.01 | -100.54 | 0 | -0.12 | -50.0 | -1100.0 | -0.05 | 97.34 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.79 | 0 | 0 | -0.09 | -280.0 | -125.0 | 0.36 | -65.38 | 414.29 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -213.51 | -17.99 | -89.79 |
| 21Q4 (9) | -1.9 | -900.0 | -427.78 | 0.02 | -50.0 | 122.22 | 1.85 | 873.68 | 340.48 | -0.08 | -300.0 | 74.19 | -1.88 | -1153.33 | -317.78 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 350.0 | 138.46 | 1.04 | 5300.0 | 5300.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -180.95 | 0 | 0 |
| 21Q3 (8) | -0.19 | -18.75 | -171.43 | 0.04 | 0 | 180.0 | 0.19 | -24.0 | 0 | -0.02 | -100.0 | -112.5 | -0.15 | 6.25 | -25.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.02 | 77.78 | -106.45 | -0.02 | 0.0 | -106.9 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q2 (7) | -0.16 | -77.78 | 50.0 | 0 | -100.0 | 0 | 0.25 | 0 | 0 | -0.01 | 0.0 | 97.44 | -0.16 | 0 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.09 | -125.0 | 0 | -0.02 | -128.57 | -105.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q1 (6) | -0.09 | 75.0 | -12.5 | 0.09 | 200.0 | 0 | 0 | -100.0 | 0 | -0.01 | 96.77 | 75.0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 69.23 | 42.86 | 0.07 | 450.0 | 113.73 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -112.50 | 0 | 0 |
| 20Q4 (5) | -0.36 | -414.29 | -800.0 | -0.09 | -80.0 | 0 | 0.42 | 0 | 0 | -0.31 | -293.75 | -338.46 | -0.45 | -275.0 | -1025.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.13 | -141.94 | 74.51 | -0.02 | -106.9 | 95.45 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q3 (4) | -0.07 | 78.12 | 0.0 | -0.05 | 0 | 0.0 | 0 | 0 | 0.0 | 0.16 | 141.03 | 0.0 | -0.12 | 62.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.31 | 0 | 0.0 | 0.29 | -27.5 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -23.33 | 70.1 | 0.0 |
| 20Q2 (3) | -0.32 | -300.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.39 | -875.0 | 0.0 | -0.32 | -300.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.4 | 178.43 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -78.05 | 0 | 0.0 |
| 20Q1 (2) | -0.08 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.04 | -130.77 | 0.0 | -0.08 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.07 | 86.27 | 0.0 | -0.51 | -15.91 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
