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) | -0.5 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0 | -0.5 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.4 | 0 | 0.05 | 0 | 0.04 | -20.0 | 0 | 0 | -555.56 | 0 |
| 2022 (9) | 0.78 | 0 | 0.03 | -93.48 | -0.01 | 0 | -0.01 | 0 | 0.81 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.4 | 0 | -1.21 | 0 | 0.05 | -28.57 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.61 | 0 | 0.46 | 1050.0 | -1.08 | 0 | 0 | 0 | -0.15 | 0 | 0.02 | 100.0 | 0 | 0 | 4.17 | 1054.17 | -0.49 | 0 | 0.46 | 0 | 0.07 | -36.36 | 0 | 0 | -115.09 | 0 |
| 2020 (7) | -0.37 | 0 | 0.04 | -97.53 | 0.21 | 0 | -0.01 | 0 | -0.33 | 0 | 0.01 | -75.0 | 0 | 0 | 0.36 | -88.27 | -1.03 | 0 | -0.14 | 0 | 0.11 | -31.25 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -1.09 | 0 | 1.62 | 10.2 | -0.02 | 0 | -0.01 | 0 | 0.53 | 120.83 | 0.04 | 300.0 | 0.45 | 45.16 | 3.08 | 472.31 | -0.81 | 0 | 0.03 | 200.0 | 0.16 | -11.11 | 0 | 0 | -573.68 | 0 |
| 2018 (5) | -1.23 | 0 | 1.47 | -64.75 | -4.63 | 0 | 0 | 0 | 0.24 | -95.32 | 0.01 | -50.0 | 0.31 | 0 | 0.54 | -6.45 | -0.55 | 0 | 0.01 | -98.78 | 0.18 | -37.93 | 0 | 0 | -647.37 | 0 |
| 2017 (4) | 0.96 | -15.04 | 4.17 | 1027.03 | -1.75 | 0 | 0 | 0 | 5.13 | 242.0 | 0.02 | 0 | -0.76 | 0 | 0.57 | 0 | -1.28 | 0 | 0.82 | 30.16 | 0.29 | -17.14 | 0.01 | -75.0 | 85.71 | -22.63 |
| 2016 (3) | 1.13 | 79.37 | 0.37 | 0 | -1.09 | 0 | -0.03 | 0 | 1.5 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.22 | 0 | 0.63 | 0 | 0.35 | -16.67 | 0.04 | 100.0 | 110.78 | 0 |
| 2015 (2) | 0.63 | -86.68 | -1.85 | 0 | -0.07 | 0 | 0.13 | 160.0 | -1.22 | 0 | 0.52 | -84.15 | 0.02 | 0 | 6.23 | -57.55 | -1.06 | 0 | -1.03 | 0 | 0.42 | 13.51 | 0.02 | 0.0 | 0.00 | 0 |
| 2014 (1) | 4.73 | 0 | -5.15 | 0 | -2.08 | 0 | 0.05 | 66.67 | -0.42 | 0 | 3.28 | 2086.67 | -0.28 | 0 | 14.67 | 2290.08 | -0.21 | 0 | 0.15 | -94.83 | 0.37 | -9.76 | 0.02 | -33.33 | 875.93 | 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) | 0.03 | -25.0 | 123.08 | -0.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -75.0 | 107.69 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | 0.0 | 0.0 | -0.23 | -866.67 | -53.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 24Q2 (19) | 0.04 | 166.67 | 111.76 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.04 | 157.14 | 111.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -120.0 | -10.0 | 0.03 | 133.33 | 133.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | 0 | 0 |
| 24Q1 (18) | -0.06 | -250.0 | 14.29 | -0.01 | 0 | -200.0 | 0 | 0 | 0 | -0.01 | -125.0 | 0 | -0.07 | -275.0 | -16.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 58.33 | 37.5 | -0.09 | -169.23 | -156.25 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q4 (17) | 0.04 | 130.77 | -89.19 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.04 | 0 | 0 | 0.04 | 130.77 | -90.48 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | -9.09 | -9.09 | 0.13 | 186.67 | 208.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 28.57 | 0 | 0 |
| 23Q3 (16) | -0.13 | 61.76 | -122.41 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.13 | 62.86 | -122.41 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -10.0 | -10.0 | -0.15 | -66.67 | -25.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.34 | -385.71 | -278.95 | -0.01 | -200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.35 | -483.33 | -284.21 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -25.0 | 0.0 | -0.09 | -156.25 | 88.46 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q1 (14) | -0.07 | -118.92 | 80.0 | 0.01 | -80.0 | 150.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.06 | -114.29 | 83.78 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 27.27 | 20.0 | 0.16 | 233.33 | 188.89 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -41.18 | 0 | 0 |
| 22Q4 (13) | 0.37 | -36.21 | 248.0 | 0.05 | 0 | 225.0 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0.42 | -27.59 | 244.83 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -10.0 | -10.0 | -0.12 | 0.0 | -220.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q3 (12) | 0.58 | 205.26 | 146.77 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0.58 | 205.26 | 146.77 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 0.0 | -600.0 | -0.12 | 84.62 | 86.05 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.19 | 154.29 | -77.38 | 0 | 100.0 | 100.0 | 0 | 0 | 100.0 | 0 | 100.0 | 0 | 0.19 | 151.35 | -76.83 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 0.0 | 52.38 | -0.78 | -333.33 | -170.91 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | -0.35 | -40.0 | -975.0 | -0.02 | 50.0 | -103.85 | 0 | 100.0 | 100.0 | -0.01 | 0 | 0 | -0.37 | -27.59 | -166.07 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.1 | 0.0 | 47.37 | -0.18 | -280.0 | -263.64 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q4 (9) | -0.25 | 79.84 | -38.89 | -0.04 | 0 | -180.0 | -0.29 | 46.3 | -480.0 | 0 | 0 | 100.0 | -0.29 | 76.61 | -123.08 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.1 | -600.0 | 72.22 | 0.1 | 111.63 | 66.67 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | -227.27 | 0 | -1.01 |
| 21Q3 (8) | -1.24 | -247.62 | -444.44 | 0 | 100.0 | 100.0 | -0.54 | -5300.0 | 0 | 0 | 0 | 0 | -1.24 | -251.22 | -616.67 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.02 | 109.52 | 108.0 | -0.86 | -178.18 | -309.52 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q2 (7) | 0.84 | 2000.0 | -25.66 | -0.02 | -103.85 | 96.43 | -0.01 | 96.0 | 98.99 | 0 | 0 | 0 | 0.82 | 46.43 | 43.86 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.21 | -10.53 | 4.55 | 1.1 | 900.0 | 511.11 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 75.00 | 143.75 | -86.06 |
| 21Q1 (6) | 0.04 | 122.22 | 102.4 | 0.52 | 940.0 | -21.21 | -0.25 | -400.0 | -120.0 | 0 | 100.0 | 0 | 0.56 | 530.77 | 155.45 | 0.02 | 0 | 0 | 0 | -100.0 | 0 | 14.29 | 0 | 0 | -0.19 | 47.22 | 5.0 | 0.11 | 83.33 | 168.75 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 30.77 | 113.68 | 0 |
| 20Q4 (5) | -0.18 | -150.0 | -800.0 | 0.05 | 141.67 | -58.33 | -0.05 | 0 | -400.0 | -0.01 | 0 | 0 | -0.13 | -154.17 | -230.0 | 0 | 0 | 0 | 0.04 | 200.0 | 0 | -0.00 | 0 | 0 | -0.36 | -44.0 | -111.76 | 0.06 | 128.57 | 250.0 | 0.02 | -33.33 | -50.0 | 0 | 0 | 0 | -225.00 | 0 | 0 |
| 20Q3 (4) | 0.36 | -68.14 | 0.0 | -0.12 | 78.57 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.24 | -57.89 | 0.0 | 0 | 0 | 0.0 | -0.04 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.25 | -13.64 | 0.0 | -0.21 | -216.67 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (3) | 1.13 | 167.66 | 0.0 | -0.56 | -184.85 | 0.0 | -0.99 | -179.2 | 0.0 | 0 | 0 | 0.0 | 0.57 | 156.44 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.22 | -10.0 | 0.0 | 0.18 | 212.5 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 538.10 | 0 | 0.0 |
| 20Q1 (2) | -1.67 | -8250.0 | 0.0 | 0.66 | 450.0 | 0.0 | 1.25 | 12600.0 | 0.0 | 0 | 0 | 0.0 | -1.01 | -1110.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.2 | -17.65 | 0.0 | -0.16 | -300.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.02 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
