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) | 0.38 | 0 | -0.29 | 0 | -0.06 | 0 | -0.07 | 0 | 0.09 | 0 | 0.1 | 400.0 | 0 | 0 | 0.91 | -62.63 | -0.42 | 0 | 1.05 | 0 | 0.05 | 66.67 | 0 | 0 | 34.55 | 0 |
| 2022 (9) | -0.3 | 0 | -0.59 | 0 | 4.41 | 687.5 | 0.06 | 0 | -0.89 | 0 | 0.02 | 0 | 0 | 0 | 2.44 | 0 | -0.74 | 0 | -0.45 | 0 | 0.03 | -40.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.35 | 0 | 0.02 | 0 | 0.56 | -70.83 | 0 | 0 | -0.33 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.6 | 0 | -0.43 | 0 | 0.05 | -61.54 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -1.68 | 0 | -0.51 | 0 | 1.92 | 0 | -0.02 | 0 | -2.19 | 0 | 1.25 | 4066.67 | 0.05 | 0 | 78.12 | 44092.71 | -1.04 | 0 | -0.88 | 0 | 0.13 | -53.57 | 0.01 | -50.0 | 0.00 | 0 |
| 2019 (6) | -1.6 | 0 | 1.29 | 0 | -0.17 | 0 | 0 | 0 | -0.31 | 0 | 0.03 | -80.0 | 0 | 0 | 0.18 | -73.53 | -1.15 | 0 | -1.05 | 0 | 0.28 | 133.33 | 0.02 | 0.0 | 0.00 | 0 |
| 2018 (5) | -1.1 | 0 | -0.53 | 0 | 0 | 0 | 0 | 0 | -1.63 | 0 | 0.15 | 15.38 | -0.01 | 0 | 0.67 | 25.2 | -1.04 | 0 | -1.07 | 0 | 0.12 | 20.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2017 (4) | -0.72 | 0 | -0.16 | 0 | 0 | 0 | 0 | 0 | -0.88 | 0 | 0.13 | 62.5 | 0 | 0 | 0.53 | 66.83 | -0.79 | 0 | -1.19 | 0 | 0.1 | -9.09 | 0.02 | 100.0 | 0.00 | 0 |
| 2016 (3) | -0.94 | 0 | -0.81 | 0 | -0.04 | 0 | 0 | 0 | -1.75 | 0 | 0.08 | 0.0 | -0.09 | 0 | 0.32 | 19.74 | -0.6 | 0 | -0.64 | 0 | 0.11 | -8.33 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | 0.04 | -90.48 | -0.21 | 0 | -0.26 | 0 | 0 | 0 | -0.17 | 0 | 0.08 | -27.27 | -0.11 | 0 | 0.27 | -24.41 | -0.21 | 0 | -0.15 | 0 | 0.12 | 9.09 | 0.01 | -50.0 | 0.00 | 0 |
| 2014 (1) | 0.42 | -51.72 | -0.45 | 0 | -0.57 | 0 | -0.01 | 0 | -0.03 | 0 | 0.11 | -21.43 | -0.31 | 0 | 0.35 | -22.24 | 0.12 | -73.91 | 0.29 | -53.23 | 0.11 | 37.5 | 0.02 | -50.0 | 100.00 | -14.94 |
| 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 | -100.0 | -100.0 | -0.74 | -428.57 | -131.25 | -0.07 | -133.33 | -600.0 | 0 | 0 | 100.0 | -0.74 | -825.0 | -840.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.14 | -29.13 | -46.88 | -0.24 | 33.33 | -2500.0 | 0.04 | -95.96 | -73.33 | 0.04 | 0.0 | 300.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 0.06 | -91.55 | 500.0 | -0.14 | -75.0 | -129.17 | -0.03 | 0.0 | -200.0 | 0 | 0 | 100.0 | -0.08 | -112.7 | -116.33 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0 | 0.19 | -73.9 | -53.15 | -0.36 | -500.0 | -125.0 | 0.99 | 253.57 | 1750.0 | 0.04 | 33.33 | 300.0 | 0 | 0 | 0 | 5.83 | -97.46 | 0 |
| 24Q1 (18) | 0.71 | 1520.0 | 0 | -0.08 | 55.56 | 70.37 | -0.03 | -50.0 | -200.0 | 0 | 100.0 | -100.0 | 0.63 | 373.91 | 333.33 | 0.04 | -50.0 | 300.0 | 0 | 0 | 0 | 0.73 | -67.86 | -19.41 | 0.09 | 152.94 | 190.0 | 0.28 | -70.53 | 2700.0 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 229.03 | 4589.03 | 0 |
| 23Q4 (17) | -0.05 | -111.9 | -122.73 | -0.18 | 43.75 | 68.42 | -0.02 | -100.0 | 97.53 | -0.01 | 66.67 | -150.0 | -0.23 | -330.0 | 34.29 | 0.08 | 700.0 | 700.0 | 0 | 0 | 0 | 2.28 | 793.45 | -1.99 | -0.17 | -1800.0 | 48.48 | 0.95 | 533.33 | 830.77 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | -5.10 | -101.94 | 0 |
| 23Q3 (16) | 0.42 | 4100.0 | 268.0 | -0.32 | -166.67 | 0 | -0.01 | 0.0 | -100.2 | -0.03 | 62.5 | -250.0 | 0.1 | -79.59 | 140.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.26 | -37.5 | 0 | 0.01 | 106.25 | 105.88 | 0.15 | 350.0 | 215.38 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 262.50 | 0 | 0 |
| 23Q2 (15) | 0.01 | 0 | 110.0 | 0.48 | 277.78 | 4900.0 | -0.01 | 0.0 | -105.88 | -0.08 | -300.0 | -300.0 | 0.49 | 281.48 | 545.45 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.41 | -55.1 | -93.47 | -0.16 | -60.0 | -23.08 | -0.06 | -700.0 | 40.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0 | -100.0 | 100.0 | -0.27 | 52.63 | -2600.0 | -0.01 | 98.77 | -120.0 | 0.04 | 100.0 | 300.0 | -0.27 | 22.86 | -50.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.91 | -60.91 | 0 | -0.1 | 69.7 | 9.09 | 0.01 | 107.69 | 112.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.22 | 188.0 | 2300.0 | -0.57 | 0 | 0 | -0.81 | -116.2 | -8000.0 | 0.02 | 0.0 | 100.0 | -0.35 | -40.0 | -3400.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 2.33 | 0 | 0 | -0.33 | -94.12 | -153.85 | -0.13 | 0.0 | -333.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.25 | -150.0 | -525.0 | 0 | 100.0 | 0 | 5.0 | 2841.18 | 0 | 0.02 | -50.0 | 0 | -0.25 | -127.27 | -525.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.17 | -30.77 | -21.43 | -0.13 | -30.0 | -18.18 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.1 | 41.18 | 41.18 | -0.01 | 0.0 | 0.0 | 0.17 | 240.0 | -62.22 | 0.04 | 300.0 | 500.0 | -0.11 | 38.89 | 38.89 | 0.01 | 0 | 0 | 0 | 0 | 0 | 6.25 | 0 | 0 | -0.13 | -18.18 | 18.75 | -0.1 | -25.0 | 28.57 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.17 | -1600.0 | -30.77 | -0.01 | 0 | -150.0 | 0.05 | 600.0 | -54.55 | -0.02 | -300.0 | 0 | -0.18 | -1700.0 | -63.64 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | 15.38 | 35.29 | -0.08 | -166.67 | 46.67 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.01 | 75.0 | 98.11 | 0 | 0 | 100.0 | -0.01 | 0 | -100.95 | 0.01 | 0 | 125.0 | -0.01 | 75.0 | 99.27 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.13 | 7.14 | 27.78 | -0.03 | 72.73 | 80.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.04 | 76.47 | 97.04 | 0 | 100.0 | 100.0 | 0 | -100.0 | -100.0 | 0 | 100.0 | -100.0 | -0.04 | 77.78 | 97.52 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.14 | 12.5 | 44.0 | -0.11 | 21.43 | 52.17 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.17 | -30.77 | -117.0 | -0.01 | -150.0 | -101.89 | 0.45 | 309.09 | 304.55 | -0.01 | 0 | -150.0 | -0.18 | -63.64 | -111.76 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.16 | 5.88 | 40.74 | -0.14 | 6.67 | 36.36 | 0.01 | -50.0 | -75.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.13 | 75.47 | 83.75 | 0.02 | 102.38 | -66.67 | 0.11 | -89.52 | -35.29 | 0 | 100.0 | 0 | -0.11 | 91.97 | 85.14 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 0 | -0.17 | 5.56 | 50.0 | -0.15 | 0.0 | 48.28 | 0.02 | 100.0 | -60.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.53 | 60.74 | 31.17 | -0.84 | -223.08 | -231.25 | 1.05 | 14.13 | 3600.0 | -0.04 | -233.33 | 0 | -1.37 | 14.91 | -953.85 | 0.91 | 167.65 | 9000.0 | 0 | 0 | -100.0 | 650.00 | 416.18 | 142250.0 | -0.18 | 28.0 | 50.0 | -0.15 | 34.78 | 58.33 | 0.01 | -66.67 | -83.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -1.35 | -235.0 | 0.0 | -0.26 | -149.06 | 0.0 | 0.92 | 518.18 | 0.0 | 0.03 | 50.0 | 0.0 | -1.61 | -205.23 | 0.0 | 0.34 | 0 | 0.0 | 0 | -100.0 | 0.0 | 125.93 | 0 | 0.0 | -0.25 | 7.41 | 0.0 | -0.23 | -4.55 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 1.0 | 225.0 | 0.0 | 0.53 | 783.33 | 0.0 | -0.22 | -229.41 | 0.0 | 0.02 | 0 | 0.0 | 1.53 | 306.76 | 0.0 | 0 | 0 | 0.0 | 0.07 | 450.0 | 0.0 | -0.00 | 0 | 0.0 | -0.27 | 20.59 | 0.0 | -0.22 | 24.14 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.8 | -3.9 | 0.0 | 0.06 | -90.62 | 0.0 | 0.17 | 666.67 | 0.0 | 0 | 0 | 0.0 | -0.74 | -469.23 | 0.0 | 0 | -100.0 | 0.0 | -0.02 | -111.76 | 0.0 | -0.00 | -100.0 | 0.0 | -0.34 | 5.56 | 0.0 | -0.29 | 19.44 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.77 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
