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) | -1.22 | 0 | -0.19 | 0 | 1.55 | -27.91 | 0.12 | 0 | -1.41 | 0 | 0.04 | -50.0 | 0 | 0 | 3.74 | -63.08 | -1.89 | 0 | -1.95 | 0 | 0.94 | -2.08 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.89 | 0 | -0.27 | 0 | 2.15 | 123.96 | 0 | 0 | -1.16 | 0 | 0.08 | -38.46 | 0 | 0 | 10.13 | -89.87 | -1.65 | 0 | -1.7 | 0 | 0.96 | -11.93 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -1.08 | 0 | 0.43 | 0 | 0.96 | 1.05 | -0.01 | 0 | -0.65 | 0 | 0.13 | -69.77 | 0 | 0 | 100.00 | -58.14 | -2.23 | 0 | -2.23 | 0 | 1.09 | -2.68 | 0.01 | 0.0 | 0.00 | 0 |
| 2020 (7) | -0.64 | 0 | -0.22 | 0 | 0.95 | 120.93 | -0.02 | 0 | -0.86 | 0 | 0.43 | -58.65 | 0 | 0 | 238.89 | -47.17 | -1.81 | 0 | -1.41 | 0 | 1.12 | 75.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | -0.38 | 0 | -1.15 | 0 | 0.43 | 0 | 0 | 0 | -1.53 | 0 | 1.04 | -31.13 | 0 | 0 | 452.17 | -91.02 | -1.1 | 0 | -1.09 | 0 | 0.64 | 3100.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.44 | 0 | 0.23 | 0 | 0 | 0 | 0 | 0 | -0.21 | 0 | 1.51 | 3675.0 | -0.04 | 0 | 5033.33 | 30100.0 | -0.49 | 0 | -0.41 | 0 | 0.02 | 100.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | -0.36 | 0 | -1.18 | 0 | 0.01 | 0 | 0 | 0 | -1.54 | 0 | 0.04 | 0 | 0 | 0 | 16.67 | 0 | -0.14 | 0 | -0.49 | 0 | 0.01 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.26 | 0 | 0.1 | -66.67 | 0 | 0 | 0 | 0 | -0.16 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.27 | 0 | -0.46 | 0 | 0.01 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | -0.25 | 0 | 0.3 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.29 | 0 | -0.27 | 0 | 0.01 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | 0.16 | -95.58 | -1.11 | 0 | 0 | 0 | 0 | 0 | -0.95 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.07 | 0 | -0.06 | 0 | 0.01 | -75.0 | 0.01 | 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) | -0.33 | -17.86 | -73.68 | -0.12 | 29.41 | -1300.0 | 0.35 | 800.0 | -31.37 | 0.01 | 0 | 200.0 | -0.45 | 0.0 | -150.0 | 0 | -100.0 | 0 | 0.02 | 100.0 | 200.0 | -0.00 | -100.0 | 0 | -0.51 | 23.88 | 10.53 | -0.47 | 22.95 | 20.34 | 0.23 | 4.55 | -8.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.28 | 15.15 | 26.32 | -0.17 | -312.5 | -142.86 | -0.05 | -107.46 | -107.35 | 0 | 100.0 | 0 | -0.45 | -80.0 | 0.0 | 0.02 | 0 | 0.0 | 0.01 | 133.33 | -50.0 | 8.33 | 0 | -12.5 | -0.67 | 4.29 | -39.58 | -0.61 | 6.15 | -12.96 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.33 | 2.94 | -6.45 | 0.08 | 166.67 | 900.0 | 0.67 | 36.73 | 615.38 | -0.1 | -183.33 | 0 | -0.25 | 45.65 | 21.88 | 0 | 0 | -100.0 | -0.03 | -250.0 | 0 | -0.00 | 0 | -100.0 | -0.7 | -48.94 | -94.44 | -0.65 | -44.44 | -75.68 | 0.22 | -8.33 | -4.35 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.34 | -78.95 | -30.77 | -0.12 | -1300.0 | -300.0 | 0.49 | -3.92 | -37.97 | 0.12 | 1300.0 | 0 | -0.46 | -155.56 | -58.62 | 0 | 0 | -100.0 | 0.02 | 200.0 | 200.0 | -0.00 | 0 | -100.0 | -0.47 | 17.54 | -27.03 | -0.45 | 23.73 | -21.62 | 0.24 | -4.0 | 9.09 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.19 | 50.0 | 0.0 | 0.01 | 114.29 | 106.67 | 0.51 | -25.0 | -33.77 | -0.01 | 0 | 50.0 | -0.18 | 60.0 | 47.06 | 0 | -100.0 | -100.0 | -0.02 | -200.0 | 0 | -0.00 | -100.0 | -100.0 | -0.57 | -18.75 | -26.67 | -0.59 | -9.26 | -25.53 | 0.25 | 13.64 | 13.64 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.38 | -22.58 | -123.53 | -0.07 | -600.0 | -133.33 | 0.68 | 623.08 | -1.45 | 0 | 0 | -100.0 | -0.45 | -40.62 | -125.0 | 0.02 | 0.0 | 0 | 0.02 | 0 | 140.0 | 9.52 | 23.81 | 0 | -0.48 | -33.33 | -9.09 | -0.54 | -45.95 | -31.71 | 0.22 | -4.35 | -15.38 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.31 | -19.23 | -14.81 | -0.01 | 66.67 | 83.33 | -0.13 | -116.46 | -44.44 | 0 | 0 | 0 | -0.32 | -10.34 | 3.03 | 0.02 | -33.33 | 0.0 | 0 | 100.0 | 0 | 7.69 | -30.77 | -42.31 | -0.36 | 2.7 | 7.69 | -0.37 | 0.0 | 17.78 | 0.23 | 4.55 | -11.54 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.26 | -36.84 | -36.84 | -0.03 | 80.0 | -400.0 | 0.79 | 2.6 | 464.29 | 0 | 100.0 | 100.0 | -0.29 | 14.71 | -61.11 | 0.03 | 0.0 | 0 | -0.02 | 0 | -200.0 | 11.11 | -40.74 | 0 | -0.37 | 17.78 | 46.38 | -0.37 | 21.28 | 39.34 | 0.22 | 0.0 | -12.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.19 | -11.76 | 17.39 | -0.15 | -400.0 | -1400.0 | 0.77 | 11.59 | -2.53 | -0.02 | -300.0 | -100.0 | -0.34 | -70.0 | -41.67 | 0.03 | 0 | 0 | 0 | 100.0 | 100.0 | 18.75 | 0 | 0 | -0.45 | -2.27 | -9.76 | -0.47 | -14.63 | 0.0 | 0.22 | -15.38 | -12.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.17 | 37.04 | 54.05 | -0.03 | 50.0 | 50.0 | 0.69 | 866.67 | 360.0 | 0.01 | 0 | -50.0 | -0.2 | 39.39 | 53.49 | 0 | -100.0 | -100.0 | -0.05 | 0 | -400.0 | -0.00 | -100.0 | -100.0 | -0.44 | -12.82 | 22.81 | -0.41 | 8.89 | 28.07 | 0.26 | 0.0 | -10.34 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.27 | -42.11 | 3.57 | -0.06 | -700.0 | -112.24 | -0.09 | -164.29 | 25.0 | 0 | 100.0 | -100.0 | -0.33 | -83.33 | -257.14 | 0.02 | 0 | -66.67 | 0 | -100.0 | 0 | 13.33 | 0 | -88.89 | -0.39 | 43.48 | 31.58 | -0.45 | 26.23 | 22.41 | 0.26 | 4.0 | -13.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.19 | 17.39 | 26.92 | 0.01 | 200.0 | -96.15 | 0.14 | -82.28 | -26.32 | -0.03 | -200.0 | 40.0 | -0.18 | 25.0 | 0 | 0 | 0 | -100.0 | 0.02 | 300.0 | 0 | 0.00 | 0 | -100.0 | -0.69 | -68.29 | -38.0 | -0.61 | -29.79 | -281.25 | 0.25 | 0.0 | -10.71 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q3 (8) | -0.23 | 37.84 | 0.0 | -0.01 | 83.33 | -150.0 | 0.79 | 426.67 | 464.29 | -0.01 | -150.0 | -200.0 | -0.24 | 44.19 | -14.29 | 0 | -100.0 | 0 | -0.01 | 0.0 | 0 | -0.00 | -100.0 | 0 | -0.41 | 28.07 | 22.64 | -0.47 | 17.54 | -9.3 | 0.25 | -13.79 | -10.71 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.37 | -32.14 | -3600.0 | -0.06 | -112.24 | 62.5 | 0.15 | 225.0 | 400.0 | 0.02 | 0.0 | -33.33 | -0.43 | -304.76 | -152.94 | 0.07 | 16.67 | -50.0 | -0.01 | 0 | 0 | 233.33 | 94.44 | -33.33 | -0.57 | 0.0 | -39.02 | -0.57 | 1.72 | -35.71 | 0.29 | -3.33 | 3.57 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.28 | -7.69 | -100.0 | 0.49 | 88.46 | 248.48 | -0.12 | -163.16 | -120.34 | 0.02 | 140.0 | 0 | 0.21 | 0 | 144.68 | 0.06 | 50.0 | -76.0 | 0 | 0 | 0 | 120.00 | 80.0 | -71.2 | -0.57 | -14.0 | -50.0 | -0.58 | -262.5 | -45.0 | 0.3 | 7.14 | 11.11 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (5) | -0.26 | -13.04 | -62.5 | 0.26 | 1200.0 | 155.32 | 0.19 | 35.71 | -73.97 | -0.05 | -600.0 | 0 | 0 | 100.0 | 100.0 | 0.04 | 0 | -88.57 | 0 | 0 | 0 | 66.67 | 0 | -86.67 | -0.5 | 5.66 | -47.06 | -0.16 | 62.79 | 46.67 | 0.28 | 0.0 | 27.27 | 0 | 0 | 0 | -216.67 | 0 | 0 |
| 20Q3 (4) | -0.23 | -2200.0 | 0.0 | 0.02 | 112.5 | 0.0 | 0.14 | 366.67 | 0.0 | 0.01 | -66.67 | 0.0 | -0.21 | -23.53 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.53 | -29.27 | 0.0 | -0.43 | -2.38 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.01 | 92.86 | 0.0 | -0.16 | 51.52 | 0.0 | 0.03 | -94.92 | 0.0 | 0.03 | 0 | 0.0 | -0.17 | 63.83 | 0.0 | 0.14 | -44.0 | 0.0 | 0 | 0 | 0.0 | 350.00 | -16.0 | 0.0 | -0.41 | -7.89 | 0.0 | -0.42 | -5.0 | 0.0 | 0.28 | 3.7 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.14 | 12.5 | 0.0 | -0.33 | 29.79 | 0.0 | 0.59 | -19.18 | 0.0 | 0 | 0 | 0.0 | -0.47 | 25.4 | 0.0 | 0.25 | -28.57 | 0.0 | 0 | 0 | 0.0 | 416.67 | -16.67 | 0.0 | -0.38 | -11.76 | 0.0 | -0.4 | -33.33 | 0.0 | 0.27 | 22.73 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.16 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.63 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 500.00 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
