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) | -1.57 | 0 | 0.72 | 323.53 | 0.17 | 0 | 0 | 0 | -0.85 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.25 | -57.63 | 0.13 | -73.47 | 0 | 0 | 0 | 0 | -1207.69 | 0 |
| 2022 (9) | 2.33 | 0 | 0.17 | 0 | -0.55 | 0 | 0 | 0 | 2.5 | 0 | 0.01 | 0 | 0 | 0 | 0.07 | 0 | 0.59 | 34.09 | 0.49 | -20.97 | 0 | 0 | 0 | 0 | 475.51 | 0 |
| 2021 (8) | -0.53 | 0 | -0.82 | 0 | -0.13 | 0 | 0 | 0 | -1.35 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.44 | 57.14 | 0.62 | 113.79 | 0 | 0 | 0 | 0 | -85.48 | 0 |
| 2020 (7) | -0.23 | 0 | 0.09 | 0 | -0.03 | 0 | 0 | 0 | -0.14 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.28 | 100.0 | 0.29 | 123.08 | 0.01 | 0.0 | 0 | 0 | -76.67 | 0 |
| 2019 (6) | 0.87 | 47.46 | -0.15 | 0 | 0 | 0 | 0 | 0 | 0.72 | 4.35 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.14 | -17.65 | 0.13 | -18.75 | 0.01 | 0.0 | 0 | 0 | 621.43 | 79.06 |
| 2018 (5) | 0.59 | 0 | 0.1 | -61.54 | 0 | 0 | -0.03 | 0 | 0.69 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.17 | 88.89 | 0.16 | -5.88 | 0.01 | 0.0 | 0 | 0 | 347.06 | 0 |
| 2017 (4) | -0.91 | 0 | 0.26 | -23.53 | -0.11 | 0 | -0.16 | 0 | -0.65 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.09 | 0.0 | 0.17 | -29.17 | 0.01 | 0.0 | 0 | 0 | -505.56 | 0 |
| 2016 (3) | 0.87 | 0 | 0.34 | -32.0 | 0 | 0 | 0.17 | 325.0 | 1.21 | 0 | 0.03 | 0 | 0 | 0 | 0.44 | 0 | 0.09 | 350.0 | 0.24 | -64.18 | 0.01 | -85.71 | 0 | 0 | 348.00 | 0 |
| 2015 (2) | -0.67 | 0 | 0.5 | 0 | 0.3 | -44.44 | 0.04 | 0 | -0.17 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.02 | -60.0 | 0.67 | 103.03 | 0.07 | -12.5 | 0 | 0 | -90.54 | 0 |
| 2014 (1) | 0.17 | 240.0 | -0.46 | 0 | 0.54 | -42.55 | -0.11 | 0 | -0.29 | 0 | 0.39 | -52.44 | 0 | 0 | 18.66 | -67.69 | 0.05 | 400.0 | 0.33 | 725.0 | 0.08 | 0 | 0 | 0 | 41.46 | -66.83 |
| 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) | 0.15 | -11.76 | 107.98 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0.15 | -11.76 | 107.98 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.19 | -290.0 | -480.0 | -0.15 | -236.36 | -266.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 24Q2 (19) | 0.17 | 124.64 | -93.84 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0.17 | 125.0 | -93.84 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | 0.0 | 600.0 | 0.11 | -38.89 | 1200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 154.55 | 140.32 | 0 |
| 24Q1 (18) | -0.69 | -360.0 | 70.0 | 0.01 | 0 | -98.61 | -0.3 | -200.0 | 0 | 0 | 0 | 0 | -0.68 | -353.33 | 56.96 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | 42.86 | -33.33 | 0.18 | 460.0 | 80.0 | 0 | 0 | 0 | 0 | 0 | 0 | -383.33 | 0 | 83.33 |
| 23Q4 (17) | -0.15 | 92.02 | -105.14 | 0 | 0 | 100.0 | 0.3 | 330.77 | 154.55 | 0 | 0 | 0 | -0.15 | 92.02 | -105.81 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | 40.0 | -53.33 | -0.05 | -155.56 | -141.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (16) | -1.88 | -168.12 | -18700.0 | 0 | 0 | -100.0 | -0.13 | 0 | 0 | 0 | 0 | 0 | -1.88 | -168.12 | -852.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 350.0 | -70.59 | 0.09 | 1000.0 | -35.71 | 0 | 0 | 0 | 0 | 0 | 0 | -2088.89 | 0 | -29144.44 |
| 23Q2 (15) | 2.76 | 220.0 | 403.3 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.76 | 274.68 | 410.11 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.02 | -113.33 | -133.33 | -0.01 | -110.0 | -125.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 23Q1 (14) | -2.3 | -178.77 | -796.97 | 0.72 | 311.76 | 213.04 | 0 | 100.0 | 0 | 0 | 0 | 0 | -1.58 | -161.24 | -382.14 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.15 | 0.0 | -31.82 | 0.1 | -16.67 | -44.44 | 0 | 0 | 0 | 0 | 0 | 0 | -2300.00 | -194.52 | -1354.55 |
| 22Q4 (13) | 2.92 | 29300.0 | 2533.33 | -0.34 | -230.77 | -168.0 | -0.55 | 0 | 0 | 0 | 0 | 0 | 2.58 | 932.0 | 578.95 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.15 | -11.76 | 7.14 | 0.12 | -14.29 | -60.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2433.33 | 34166.67 | 6183.33 |
| 22Q3 (12) | -0.01 | 98.9 | -101.92 | 0.26 | 1200.0 | 132.91 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0.25 | 128.09 | 192.59 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.17 | 183.33 | 112.5 | 0.14 | 250.0 | 75.0 | 0 | 0 | 0 | 0 | 0 | 0 | -7.14 | 99.69 | -101.1 |
| 22Q2 (11) | -0.91 | -375.76 | -111.63 | 0.02 | -91.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.89 | -258.93 | -106.98 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.46 | 0 | 0 | 0.06 | -72.73 | -68.42 | 0.04 | -77.78 | -78.95 | 0 | 0 | 0 | 0 | 0 | 0 | -2275.00 | -1340.91 | -905.23 |
| 22Q1 (10) | 0.33 | 375.0 | 164.71 | 0.23 | -54.0 | 142.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0.56 | 47.37 | 153.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.22 | 57.14 | 450.0 | 0.18 | -40.0 | 350.0 | 0 | 0 | 0 | 0 | 0 | 0 | 183.33 | 558.33 | 114.38 |
| 21Q4 (9) | -0.12 | -123.08 | -500.0 | 0.5 | 163.29 | -10.71 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0.38 | 240.74 | -35.59 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.14 | 75.0 | 180.0 | 0.3 | 275.0 | 500.0 | 0 | 0 | 0 | 0 | 0 | 0 | -40.00 | -106.15 | -166.67 |
| 21Q3 (8) | 0.52 | 220.93 | 100.0 | -0.79 | 0 | -107.89 | -0.13 | 0 | -333.33 | 0 | 0 | 0 | -0.27 | 37.21 | -125.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.08 | -57.89 | 14.29 | 0.08 | -57.89 | 14.29 | 0 | 0 | 0 | 0 | 0 | 0 | 650.00 | 387.21 | 75.0 |
| 21Q2 (7) | -0.43 | 15.69 | -191.49 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.43 | 59.05 | -230.3 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.19 | 375.0 | 111.11 | 0.19 | 375.0 | 111.11 | 0 | 0 | 0 | 0 | 0 | 0 | -226.32 | 82.25 | -143.34 |
| 21Q1 (6) | -0.51 | -1800.0 | 48.48 | -0.54 | -196.43 | -1180.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.05 | -277.97 | -11.7 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.04 | -20.0 | -50.0 | 0.04 | -20.0 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1275.00 | -2225.0 | -3.03 |
| 20Q4 (5) | 0.03 | -88.46 | -94.12 | 0.56 | 247.37 | 700.0 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0.59 | 591.67 | 1.72 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | -28.57 | 0.0 | 0.05 | -28.57 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 60.00 | -83.85 | -94.12 |
| 20Q3 (4) | 0.26 | -44.68 | 0.0 | -0.38 | -171.43 | 0.0 | -0.03 | 0 | 0.0 | 0 | 0 | 0.0 | -0.12 | -136.36 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.07 | -22.22 | 0.0 | 0.07 | -22.22 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 371.43 | -28.88 | 0.0 |
| 20Q2 (3) | 0.47 | 147.47 | 0.0 | -0.14 | -380.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.33 | 135.11 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.09 | 12.5 | 0.0 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 522.22 | 142.2 | 0.0 |
| 20Q1 (2) | -0.99 | -294.12 | 0.0 | 0.05 | -28.57 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.94 | -262.07 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.08 | 60.0 | 0.0 | 0.08 | 60.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -1237.50 | -221.32 | 0.0 |
| 19Q4 (1) | 0.51 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1020.00 | 0.0 | 0.0 |
