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) | -0.28 | 0 | -0.12 | 0 | -0.15 | 0 | -0.18 | 0 | -0.4 | 0 | 0.09 | 125.0 | -0.02 | 0 | 5.49 | 20.73 | -0.48 | 0 | -0.5 | 0 | 0.24 | 9.09 | 0.03 | 50.0 | 0.00 | 0 |
| 2022 (9) | -0.18 | 0 | -0.03 | 0 | 1.93 | 0 | -0.01 | 0 | -0.21 | 0 | 0.04 | -55.56 | 0 | 0 | 4.55 | -44.44 | -0.54 | 0 | -0.61 | 0 | 0.22 | -18.52 | 0.02 | 0.0 | 0.00 | 0 |
| 2021 (8) | -0.19 | 0 | -0.03 | 0 | -0.17 | 0 | 0 | 0 | -0.22 | 0 | 0.09 | -60.87 | -0.03 | 0 | 8.18 | -43.79 | -0.43 | 0 | -0.35 | 0 | 0.27 | -12.9 | 0.02 | 0 | 0.00 | 0 |
| 2020 (7) | -0.18 | 0 | 0.52 | 0 | 0.01 | 0 | -0.02 | 0 | 0.34 | 0 | 0.23 | 109.09 | 0 | 0 | 14.56 | 126.29 | -0.48 | 0 | -0.4 | 0 | 0.31 | -26.19 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.38 | 0 | -0.15 | 0 | -0.19 | 0 | 0.03 | 0 | -0.53 | 0 | 0.11 | 57.14 | -0.04 | 0 | 6.43 | 201.42 | -0.77 | 0 | -0.79 | 0 | 0.42 | 13.51 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.22 | 0 | 0.06 | 0 | 0.33 | -5.71 | 0 | 0 | -0.16 | 0 | 0.07 | -75.0 | -0.02 | 0 | 2.13 | -55.11 | -0.67 | 0 | -0.73 | 0 | 0.37 | -32.73 | 0.01 | -66.67 | 0.00 | 0 |
| 2017 (4) | 0.1 | 0 | -0.35 | 0 | 0.35 | -23.91 | -0.01 | 0 | -0.25 | 0 | 0.28 | -77.6 | 0 | 0 | 4.75 | -72.01 | -0.53 | 0 | -0.65 | 0 | 0.55 | -11.29 | 0.03 | -50.0 | 0.00 | 0 |
| 2016 (3) | -0.12 | 0 | -1.3 | 0 | 0.46 | -6.12 | -0.02 | 0 | -1.42 | 0 | 1.25 | 78.57 | -0.01 | 0 | 16.98 | 113.02 | -0.38 | 0 | -0.42 | 0 | 0.62 | 12.73 | 0.06 | -14.29 | -46.15 | 0 |
| 2015 (2) | 1.2 | 17.65 | -0.72 | 0 | 0.49 | 0 | 0 | 0 | 0.48 | 0 | 0.7 | -32.04 | -0.03 | 0 | 7.97 | -32.19 | 0.4 | -54.02 | 0.26 | -63.38 | 0.55 | 103.7 | 0.07 | 16.67 | 136.36 | 39.04 |
| 2014 (1) | 1.02 | 14.61 | -1.12 | 0 | -0.24 | 0 | -0.02 | 0 | -0.1 | 0 | 1.03 | 63.49 | -0.06 | 0 | 11.76 | 16.09 | 0.87 | 24.29 | 0.71 | 22.41 | 0.27 | 170.0 | 0.06 | 100.0 | 98.08 | -21.76 |
| 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) | -0.17 | 10.53 | -525.0 | -0.05 | 37.5 | -25.0 | -0.02 | 60.0 | 50.0 | 0.09 | 1000.0 | 0 | -0.22 | 18.52 | 0 | 0.04 | -50.0 | 0.0 | 0 | 0 | -100.0 | 4.71 | -71.76 | -51.76 | -0.07 | 53.33 | 46.15 | -0.09 | 40.0 | 25.0 | 0.08 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.19 | -26.67 | -2000.0 | -0.08 | 33.33 | 0 | -0.05 | 0.0 | -66.67 | -0.01 | 0.0 | 0 | -0.27 | 0.0 | -2800.0 | 0.08 | -33.33 | 0 | 0 | 0 | 0 | 16.67 | -33.33 | 0 | -0.15 | 31.82 | -66.67 | -0.15 | 34.78 | -87.5 | 0.08 | 0.0 | 60.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.15 | 0.0 | 11.76 | -0.12 | -140.0 | -300.0 | -0.05 | -25.0 | -66.67 | -0.01 | 87.5 | 90.0 | -0.27 | -35.0 | -35.0 | 0.12 | 200.0 | 1100.0 | 0 | 100.0 | 100.0 | 25.00 | 175.0 | 875.0 | -0.22 | -29.41 | -144.44 | -0.23 | -15.0 | -155.56 | 0.08 | 14.29 | 60.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.15 | -475.0 | -150.0 | -0.05 | -25.0 | 0 | -0.04 | 0.0 | -33.33 | -0.08 | 0 | 0 | -0.2 | 0 | -233.33 | 0.04 | 0.0 | 300.0 | -0.01 | -150.0 | 0 | 9.09 | -6.82 | 127.27 | -0.17 | -30.77 | 10.53 | -0.2 | -66.67 | 16.67 | 0.07 | 16.67 | 40.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.04 | 300.0 | 180.0 | -0.04 | 0 | 0 | -0.04 | -33.33 | -106.56 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | 0.04 | 0 | 0 | 0.02 | 0 | 0 | 9.76 | 0 | 0 | -0.13 | -44.44 | -8.33 | -0.12 | -50.0 | 14.29 | 0.06 | 20.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.01 | 105.88 | 125.0 | 0 | 100.0 | 100.0 | -0.03 | 0.0 | -102.19 | 0 | 100.0 | 0 | 0.01 | 105.0 | 114.29 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.09 | 0.0 | 40.0 | -0.08 | 11.11 | 46.67 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.17 | -183.33 | -750.0 | -0.03 | 0 | 0 | -0.03 | 0.0 | -50.0 | -0.1 | 0 | 0 | -0.2 | -233.33 | -900.0 | 0.01 | 0.0 | 0.0 | -0.03 | 0 | 0 | 2.56 | -35.9 | -33.33 | -0.09 | 52.63 | -12.5 | -0.09 | 62.5 | 0.0 | 0.05 | 0.0 | -16.67 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.06 | -20.0 | -700.0 | 0 | 0 | 0 | -0.03 | -104.92 | 25.0 | 0 | 0 | 100.0 | -0.06 | -20.0 | -700.0 | 0.01 | 0 | 0 | 0 | 0 | 100.0 | 4.00 | 0 | 0 | -0.19 | -58.33 | -171.43 | -0.24 | -71.43 | -300.0 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.05 | -25.0 | 54.55 | 0 | 100.0 | -100.0 | 0.61 | -55.47 | 2133.33 | 0 | 0 | 0 | -0.05 | 28.57 | 44.44 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.12 | 20.0 | 7.69 | -0.14 | 6.67 | -16.67 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.04 | -100.0 | 60.0 | -0.03 | 0 | -250.0 | 1.37 | 6950.0 | 2383.33 | 0 | 0 | 0 | -0.07 | -250.0 | 12.5 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0 | 21.43 | 457.14 | 71.43 | -0.15 | -87.5 | 0.0 | -0.15 | -66.67 | -87.5 | 0.06 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.02 | -300.0 | -200.0 | 0 | 0 | 100.0 | -0.02 | 50.0 | 50.0 | 0 | 100.0 | 0 | -0.02 | -300.0 | 60.0 | 0.01 | 0 | -80.0 | 0 | 100.0 | 100.0 | 3.85 | 0 | -69.23 | -0.08 | -14.29 | 0.0 | -0.09 | -50.0 | 0.0 | 0.06 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.01 | 109.09 | 125.0 | 0 | -100.0 | 100.0 | -0.04 | -33.33 | -300.0 | -0.01 | 0 | 0.0 | 0.01 | 111.11 | 116.67 | 0 | 0 | -100.0 | -0.01 | 0 | -150.0 | -0.00 | 0 | -100.0 | -0.07 | 46.15 | 41.67 | -0.06 | 50.0 | 45.45 | 0.06 | 20.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.11 | -10.0 | -1200.0 | 0.02 | 0.0 | 125.0 | -0.03 | 50.0 | -112.0 | 0 | 0 | -100.0 | -0.09 | -12.5 | -28.57 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | -0.13 | 13.33 | -18.18 | -0.12 | -50.0 | -71.43 | 0.05 | -37.5 | -37.5 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | -0.1 | -600.0 | -400.0 | 0.02 | 128.57 | 166.67 | -0.06 | -50.0 | -185.71 | 0 | 0 | 100.0 | -0.08 | -60.0 | -60.0 | 0.03 | -40.0 | -40.0 | 0 | 100.0 | 100.0 | 12.50 | 0.0 | 2.5 | -0.15 | -87.5 | -87.5 | -0.08 | 11.11 | -14.29 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.02 | 150.0 | 114.29 | -0.07 | -250.0 | -110.94 | -0.04 | -300.0 | 86.67 | 0 | 100.0 | 100.0 | -0.05 | 16.67 | -110.0 | 0.05 | -28.57 | 66.67 | -0.02 | -200.0 | -100.0 | 12.50 | -33.93 | 62.5 | -0.08 | 33.33 | 52.94 | -0.09 | 18.18 | 40.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.04 | -500.0 | 33.33 | -0.02 | 75.0 | 60.0 | -0.01 | -104.0 | 80.0 | -0.01 | -200.0 | -120.0 | -0.06 | 14.29 | 45.45 | 0.07 | -12.5 | 16.67 | 0.02 | 100.0 | 200.0 | 18.92 | -3.04 | 29.28 | -0.12 | -9.09 | 14.29 | -0.11 | -57.14 | 21.43 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q3 (4) | 0.01 | 150.0 | 0.0 | -0.08 | -166.67 | 0.0 | 0.25 | 257.14 | 0.0 | 0.01 | 200.0 | 0.0 | -0.07 | -40.0 | 0.0 | 0.08 | 60.0 | 0.0 | 0.01 | 150.0 | 0.0 | 19.51 | 60.0 | 0.0 | -0.11 | -37.5 | 0.0 | -0.07 | 0.0 | 0.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0.0 | 100.00 | 0 | 0.0 |
| 20Q2 (3) | -0.02 | 85.71 | 0.0 | -0.03 | -104.69 | 0.0 | 0.07 | 123.33 | 0.0 | -0.01 | 0.0 | 0.0 | -0.05 | -110.0 | 0.0 | 0.05 | 66.67 | 0.0 | -0.02 | -100.0 | 0.0 | 12.20 | 58.54 | 0.0 | -0.08 | 52.94 | 0.0 | -0.07 | 53.33 | 0.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.14 | -133.33 | 0.0 | 0.64 | 1380.0 | 0.0 | -0.3 | -500.0 | 0.0 | -0.01 | -120.0 | 0.0 | 0.5 | 554.55 | 0.0 | 0.03 | -50.0 | 0.0 | -0.01 | 50.0 | 0.0 | 7.69 | -47.44 | 0.0 | -0.17 | -21.43 | 0.0 | -0.15 | -7.14 | 0.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.06 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 14.63 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
