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) | -0.35 | 0 | -0.02 | 0 | 0.33 | 0 | -0.01 | 0 | -0.37 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.3 | 0 | -0.34 | 0 | 0.04 | -20.0 | 0.01 | -50.0 | 0.00 | 0 |
| 2022 (9) | -0.34 | 0 | 0.41 | -74.05 | -0.11 | 0 | 0 | 0 | 0.07 | -94.26 | 0.02 | 100.0 | 0 | 0 | 2.50 | 580.0 | -0.72 | 0 | 0.08 | 0 | 0.05 | -66.67 | 0.02 | -33.33 | -226.67 | 0 |
| 2021 (8) | -0.36 | 0 | 1.58 | 5166.67 | -1.67 | 0 | 0.08 | 60.0 | 1.22 | 0 | 0.01 | -83.33 | 0 | 0 | 0.37 | -77.57 | -1.65 | 0 | -0.56 | 0 | 0.15 | -6.25 | 0.03 | 0.0 | 0.00 | 0 |
| 2020 (7) | -0.14 | 0 | 0.03 | 0 | -0.03 | 0 | 0.05 | 0 | -0.11 | 0 | 0.06 | 50.0 | 0 | 0 | 1.64 | 123.36 | -0.68 | 0 | -1.24 | 0 | 0.16 | 0.0 | 0.03 | -25.0 | 0.00 | 0 |
| 2019 (6) | -0.06 | 0 | -0.12 | 0 | -0.11 | 0 | -0.04 | 0 | -0.18 | 0 | 0.04 | -33.33 | 0 | 0 | 0.73 | -17.19 | -0.88 | 0 | -0.84 | 0 | 0.16 | 33.33 | 0.04 | -20.0 | 0.00 | 0 |
| 2018 (5) | -0.06 | 0 | 0.02 | 0 | -1.43 | 0 | 0.12 | 0 | -0.04 | 0 | 0.06 | -70.0 | -0.02 | 0 | 0.89 | -60.74 | -1.08 | 0 | -1.27 | 0 | 0.12 | -25.0 | 0.05 | 66.67 | 0.00 | 0 |
| 2017 (4) | 0.14 | -82.93 | -0.89 | 0 | -0.75 | 0 | -0.13 | 0 | -0.75 | 0 | 0.2 | 0.0 | 0 | 0 | 2.26 | 23.48 | -0.65 | 0 | -0.97 | 0 | 0.16 | -5.88 | 0.03 | 0.0 | 0.00 | 0 |
| 2016 (3) | 0.82 | -24.77 | -0.21 | 0 | -0.84 | 0 | 0.11 | 0 | 0.61 | -28.24 | 0.2 | 233.33 | 0 | 0 | 1.83 | 298.23 | 0.31 | -40.38 | 0.14 | -44.0 | 0.17 | -22.73 | 0.03 | 0.0 | 241.18 | 10.63 |
| 2015 (2) | 1.09 | 62.69 | -0.24 | 0 | 1.88 | 0 | -0.02 | 0 | 0.85 | 129.73 | 0.06 | -76.0 | 0 | 0 | 0.46 | -71.89 | 0.52 | -58.73 | 0.25 | -70.59 | 0.22 | -8.33 | 0.03 | 0.0 | 218.00 | 264.42 |
| 2014 (1) | 0.67 | 86.11 | -0.3 | 0 | -0.62 | 0 | 0.05 | -37.5 | 0.37 | 0 | 0.25 | -64.29 | 0 | 0 | 1.63 | -64.1 | 1.26 | -27.17 | 0.85 | -35.61 | 0.24 | 14.29 | 0.03 | -25.0 | 59.82 | 160.89 |
| 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) | -0.09 | 35.71 | -12.5 | 0.3 | 275.0 | 0 | 3.34 | 2285.71 | 33500.0 | 0.01 | 0 | 0 | 0.21 | 450.0 | 362.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 20.0 | 42.86 | -0.38 | -533.33 | -660.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.14 | -55.56 | -55.56 | 0.08 | 0 | 366.67 | 0.14 | 1500.0 | -26.32 | 0 | 0 | 0 | -0.06 | 33.33 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 50.0 | 28.57 | -0.06 | 45.45 | -50.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.09 | -12.5 | 0.0 | 0 | -100.0 | 0 | -0.01 | 0.0 | -106.67 | 0 | 0 | 100.0 | -0.09 | -28.57 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -11.11 | -25.0 | -0.11 | -22.22 | 35.29 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.08 | 0.0 | -166.67 | 0.01 | 0 | -80.0 | -0.01 | 0.0 | 0 | 0 | 0 | 100.0 | -0.07 | 12.5 | -450.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -28.57 | -28.57 | -0.09 | -80.0 | -28.57 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.08 | 11.11 | -33.33 | 0 | 100.0 | 100.0 | -0.01 | -105.26 | 0.0 | 0 | 0 | 100.0 | -0.08 | 33.33 | 88.89 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 0.0 | 36.36 | -0.05 | -25.0 | 44.44 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.09 | 0.0 | 66.67 | -0.03 | 0 | -102.94 | 0.19 | 26.67 | 337.5 | 0 | 100.0 | -100.0 | -0.12 | -33.33 | -116.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.07 | 12.5 | 77.42 | -0.04 | 76.47 | -108.89 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | -0.09 | -200.0 | -1000.0 | 0 | -100.0 | 0 | 0.15 | 0 | 1600.0 | -0.01 | 50.0 | 0.0 | -0.09 | -550.0 | -1000.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -14.29 | 65.22 | -0.17 | -142.86 | 22.73 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.03 | 50.0 | 62.5 | 0.05 | 107.58 | -88.1 | 0 | 100.0 | 100.0 | -0.02 | -100.0 | 0 | 0.02 | 102.78 | -94.12 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 36.36 | 92.47 | -0.07 | 22.22 | 93.91 | 0.01 | 0.0 | -75.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.06 | 77.78 | 0 | -0.66 | -164.71 | -160.0 | -0.01 | 87.5 | 75.0 | -0.01 | -133.33 | -114.29 | -0.72 | -196.0 | -165.45 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.11 | 64.52 | 52.17 | -0.09 | -120.0 | -108.26 | 0.01 | -50.0 | -75.0 | 0 | 0 | -100.0 | 0.00 | 100.0 | 0 |
| 22Q2 (11) | -0.27 | -2800.0 | 6.9 | 1.02 | 0 | 1175.0 | -0.08 | -700.0 | -33.33 | 0.03 | 400.0 | 200.0 | 0.75 | 7400.0 | 457.14 | 0.02 | 0 | 0 | 0 | 0 | 0 | 10.00 | 0 | 0 | -0.31 | -34.78 | -6.9 | 0.45 | 304.55 | 255.17 | 0.02 | 0.0 | -50.0 | 0 | 0 | -100.0 | -57.45 | 0 | 0 |
| 22Q1 (10) | 0.01 | 112.5 | 0.0 | 0 | -100.0 | 100.0 | -0.01 | 99.35 | 0.0 | -0.01 | 0 | -200.0 | 0.01 | -97.06 | 200.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.23 | 75.27 | -15.0 | -0.22 | 80.87 | -4.76 | 0.02 | -50.0 | -33.33 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.08 | 0 | -60.0 | 0.42 | -61.82 | 940.0 | -1.55 | -3775.0 | -5066.67 | 0 | -100.0 | 100.0 | 0.34 | -69.09 | 440.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.93 | -304.35 | -447.06 | -1.15 | -205.5 | -53.33 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0 | 100.0 | 100.0 | 1.1 | 1275.0 | 11100.0 | -0.04 | 33.33 | -300.0 | 0.07 | 600.0 | 16.67 | 1.1 | 623.81 | 1933.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.23 | 20.69 | -43.75 | 1.09 | 475.86 | 741.18 | 0.04 | 0.0 | -20.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.29 | -3000.0 | -1550.0 | 0.08 | 500.0 | 700.0 | -0.06 | -500.0 | 0.0 | 0.01 | 0.0 | 150.0 | -0.21 | -2000.0 | -800.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.29 | -45.0 | -123.08 | -0.29 | -38.1 | -190.0 | 0.04 | 33.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.01 | 120.0 | 114.29 | -0.02 | 60.0 | -125.0 | -0.01 | 66.67 | -114.29 | 0.01 | 120.0 | -83.33 | -0.01 | 90.0 | -200.0 | 0.01 | -75.0 | 0 | 0 | 0 | 0 | 1.35 | -64.53 | 0 | -0.2 | -17.65 | 9.09 | -0.21 | 72.0 | 4.55 | 0.03 | 0.0 | -25.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.05 | 0.0 | -135.71 | -0.05 | -400.0 | 0.0 | -0.03 | -200.0 | 62.5 | -0.05 | -183.33 | 0 | -0.1 | -66.67 | -211.11 | 0.04 | 100.0 | 0 | 0 | 0 | 0 | 3.81 | 79.05 | 0 | -0.17 | -6.25 | 10.53 | -0.75 | -341.18 | -368.75 | 0.03 | -40.0 | -25.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.05 | -350.0 | 0.0 | -0.01 | -200.0 | 0.0 | -0.01 | 83.33 | 0.0 | 0.06 | 400.0 | 0.0 | -0.06 | -300.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 2.13 | 91.49 | 0.0 | -0.16 | -23.08 | 0.0 | -0.17 | -70.0 | 0.0 | 0.05 | 25.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.02 | 128.57 | 0.0 | 0.01 | -87.5 | 0.0 | -0.06 | -185.71 | 0.0 | -0.02 | -133.33 | 0.0 | 0.03 | 200.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 1.11 | 0 | 0.0 | -0.13 | 40.91 | 0.0 | -0.1 | 54.55 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.07 | -150.0 | 0.0 | 0.08 | 260.0 | 0.0 | 0.07 | 187.5 | 0.0 | 0.06 | 0 | 0.0 | 0.01 | -88.89 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.22 | -15.79 | 0.0 | -0.22 | -37.5 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.14 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
