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) | -0.56 | 0 | -0.03 | 0 | 0.64 | 0 | -0.06 | 0 | -0.59 | 0 | 0.02 | -33.33 | 0 | 0 | 0.34 | 1.42 | -1.23 | 0 | -1.43 | 0 | 0.35 | -5.41 | 0.06 | 20.0 | 0.00 | 0 |
| 2022 (9) | 0.22 | -4.35 | 0 | 0 | -1.06 | 0 | -0.34 | 0 | 0.22 | -87.28 | 0.03 | 0.0 | 0 | 0 | 0.34 | 6.63 | -0.14 | 0 | 0.03 | 0 | 0.37 | -22.92 | 0.05 | 150.0 | 48.89 | 6.28 |
| 2021 (8) | 0.23 | 0 | 1.5 | 50.0 | -1.77 | 0 | -0.5 | 0 | 1.73 | 4225.0 | 0.03 | -83.33 | 0 | 0 | 0.32 | -83.09 | -0.05 | 0 | 0 | 0 | 0.48 | -28.36 | 0.02 | 100.0 | 46.00 | 0 |
| 2020 (7) | -0.96 | 0 | 1.0 | 0 | -0.27 | 0 | -0.68 | 0 | 0.04 | 0 | 0.18 | -25.0 | 0 | 0 | 1.87 | -2.96 | -1.55 | 0 | -0.58 | 0 | 0.67 | -22.09 | 0.01 | -50.0 | -960.00 | 0 |
| 2019 (6) | -0.86 | 0 | -0.52 | 0 | -1.15 | 0 | -0.19 | 0 | -1.38 | 0 | 0.24 | 118.18 | 0 | 0 | 1.93 | 220.27 | -2.82 | 0 | -3.27 | 0 | 0.86 | 53.57 | 0.02 | -50.0 | 0.00 | 0 |
| 2018 (5) | 0.22 | 0 | 1.8 | 0 | -0.8 | 0 | 0.41 | 0 | 2.02 | 0 | 0.11 | -75.0 | 0 | 0 | 0.60 | -74.95 | -0.25 | 0 | -0.64 | 0 | 0.56 | -31.71 | 0.04 | -92.31 | 0.00 | 0 |
| 2017 (4) | -4.7 | 0 | -0.32 | 0 | 3.59 | 0 | -0.29 | 0 | -5.02 | 0 | 0.44 | -55.56 | 0 | 0 | 2.40 | -35.21 | -4.33 | 0 | -6.01 | 0 | 0.82 | -1.2 | 0.52 | -22.39 | 0.00 | 0 |
| 2016 (3) | 0.86 | -60.55 | -1.13 | 0 | -0.4 | 0 | -0.85 | 0 | -0.27 | 0 | 0.99 | -5.71 | 0 | 0 | 3.71 | 5.51 | -1.93 | 0 | -3.27 | 0 | 0.83 | -17.0 | 0.67 | 59.52 | 0.00 | 0 |
| 2015 (2) | 2.18 | -63.55 | -1.84 | 0 | -2.8 | 0 | -0.77 | 0 | 0.34 | -94.74 | 1.05 | 32.91 | 0 | 0 | 3.51 | 69.72 | 1.37 | -70.09 | 0.78 | -80.88 | 1.0 | 23.46 | 0.42 | -2.33 | 99.09 | -11.85 |
| 2014 (1) | 5.98 | 7.75 | 0.49 | 133.33 | -3.27 | 0 | 0.46 | -58.93 | 6.47 | 12.33 | 0.79 | 61.22 | 0 | 0 | 2.07 | 52.74 | 4.58 | 23.78 | 4.08 | 23.26 | 0.81 | 28.57 | 0.43 | -4.44 | 112.41 | -11.09 |
| 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) | 0.08 | 166.67 | 366.67 | -0.01 | -200.0 | -200.0 | -0.11 | -175.0 | -139.29 | 0.12 | 500.0 | 100.0 | 0.07 | 75.0 | 450.0 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 1.43 | 98.57 | 0 | -0.33 | 10.81 | -65.0 | -0.37 | -15.62 | -311.11 | 0.07 | 0.0 | -22.22 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 100.0 |
| 24Q2 (19) | 0.03 | 113.04 | 108.82 | 0.01 | -83.33 | 200.0 | -0.04 | 78.95 | 60.0 | 0.02 | 116.67 | 0.0 | 0.04 | 123.53 | 111.43 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.72 | 0 | -4.32 | -0.37 | -146.67 | 0.0 | -0.32 | -357.14 | 3.03 | 0.07 | -12.5 | -22.22 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 24Q1 (18) | -0.23 | -428.57 | 11.54 | 0.06 | 300.0 | 0 | -0.19 | -137.5 | -135.19 | -0.12 | -200.0 | 52.0 | -0.17 | -525.0 | 34.62 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.15 | 68.75 | 11.76 | -0.07 | 91.67 | 61.11 | 0.08 | -11.11 | -11.11 | 0.02 | 0.0 | 100.0 | -766.67 | 0 | 0 |
| 23Q4 (17) | 0.07 | 333.33 | 177.78 | -0.03 | -400.0 | 0 | -0.08 | -128.57 | 38.46 | 0.12 | 100.0 | 200.0 | 0.04 | 300.0 | 144.44 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.66 | 0 | 0 | -0.48 | -140.0 | -152.63 | -0.84 | -833.33 | -320.0 | 0.09 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 0.00 | 100.0 | 0 |
| 23Q3 (16) | -0.03 | 91.18 | -123.08 | 0.01 | 200.0 | 0 | 0.28 | 380.0 | 115.38 | 0.06 | 200.0 | 135.29 | -0.02 | 94.29 | -115.38 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.2 | 45.95 | -300.0 | -0.09 | 72.73 | -1000.0 | 0.09 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | -300.00 | 0 | -353.85 |
| 23Q2 (15) | -0.34 | -30.77 | -1233.33 | -0.01 | 0 | 0 | -0.1 | -118.52 | -145.45 | 0.02 | 108.0 | -80.0 | -0.35 | -34.62 | -1266.67 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.75 | 0 | 99.25 | -0.37 | -117.65 | -470.0 | -0.33 | -83.33 | -353.85 | 0.09 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | -0.26 | -188.89 | -273.33 | 0 | 0 | 0 | 0.54 | 515.38 | 142.19 | -0.25 | -108.33 | -78.57 | -0.26 | -188.89 | -273.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.17 | 10.53 | -1800.0 | -0.18 | 10.0 | -300.0 | 0.09 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | -0.09 | -169.23 | 0.0 | 0 | 0 | 100.0 | -0.13 | -200.0 | -128.26 | -0.12 | 29.41 | -500.0 | -0.09 | -169.23 | 10.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.19 | -280.0 | -280.0 | -0.2 | -2100.0 | -350.0 | 0.09 | 0.0 | -25.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 0.13 | 333.33 | 62.5 | 0 | 0 | -100.0 | 0.13 | -40.91 | 120.97 | -0.17 | -270.0 | -88.89 | 0.13 | 333.33 | -69.05 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.49 | 28.64 | 0 | -0.05 | -150.0 | -141.67 | 0.01 | -92.31 | -90.0 | 0.09 | 0.0 | -25.0 | 0.01 | -50.0 | 0.0 | 118.18 | 845.45 | 239.77 |
| 22Q2 (11) | 0.03 | -80.0 | -89.29 | 0 | 0 | -100.0 | 0.22 | 117.19 | 118.18 | 0.1 | 171.43 | -23.08 | 0.03 | -80.0 | -97.95 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.38 | 1.89 | 0 | 0.1 | 900.0 | 433.33 | 0.13 | 44.44 | 262.5 | 0.09 | -10.0 | -25.0 | 0.02 | 100.0 | 100.0 | 12.50 | -83.33 | -97.77 |
| 22Q1 (10) | 0.15 | 266.67 | 475.0 | 0 | 100.0 | 100.0 | -1.28 | -378.26 | -228.21 | -0.14 | -600.0 | 73.58 | 0.15 | 250.0 | 400.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.37 | -4.44 | -60.56 | 0.01 | 120.0 | 111.11 | 0.09 | 12.5 | 190.0 | 0.1 | -16.67 | -16.67 | 0.01 | 0.0 | 0 | 75.00 | 275.0 | 137.5 |
| 21Q4 (9) | -0.09 | -212.5 | -120.93 | -0.01 | -102.94 | 0 | 0.46 | 174.19 | 186.79 | -0.02 | 77.78 | -113.33 | -0.1 | -123.81 | -123.26 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.39 | 0 | -10.08 | -0.05 | -141.67 | 82.14 | 0.08 | -20.0 | 126.67 | 0.12 | 0.0 | -25.0 | 0.01 | 0.0 | 0 | -42.86 | -223.21 | 0 |
| 21Q3 (8) | 0.08 | -71.43 | -55.56 | 0.34 | -71.19 | -69.91 | -0.62 | 48.76 | -210.0 | -0.09 | -169.23 | 18.18 | 0.42 | -71.23 | -67.94 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.12 | 500.0 | 135.29 | 0.1 | 225.0 | 132.26 | 0.12 | 0.0 | -25.0 | 0.01 | 0.0 | 0 | 34.78 | -93.79 | 0 |
| 21Q2 (7) | 0.28 | 800.0 | 833.33 | 1.18 | 11900.0 | 637.5 | -1.21 | -210.26 | -906.67 | 0.13 | 124.53 | 160.0 | 1.46 | 3020.0 | 668.42 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.03 | 66.67 | 94.23 | -0.08 | 20.0 | -116.0 | 0.12 | 0.0 | -29.41 | 0.01 | 0 | 0 | 560.00 | 380.0 | 12406.67 |
| 21Q1 (6) | -0.04 | -109.3 | 97.5 | -0.01 | 0 | 96.55 | -0.39 | 26.42 | -225.81 | -0.53 | -453.33 | 31.17 | -0.05 | -111.63 | 97.35 | 0.02 | 100.0 | -84.62 | 0 | 0 | 0 | 0.94 | 117.84 | -79.05 | -0.09 | 67.86 | 78.05 | -0.1 | 66.67 | 79.17 | 0.12 | -25.0 | -29.41 | 0 | 0 | 0 | -200.00 | 0 | 0 |
| 20Q4 (5) | 0.43 | 138.89 | 13.16 | 0 | -100.0 | -100.0 | -0.53 | -165.0 | -20.45 | 0.15 | 236.36 | 36.36 | 0.43 | -67.18 | -15.69 | 0.01 | 0.0 | -93.75 | 0 | 0 | 0 | 0.43 | 0.86 | -90.01 | -0.28 | 17.65 | 60.56 | -0.3 | 3.23 | 70.0 | 0.16 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.18 | 500.0 | 0.0 | 1.13 | 606.25 | 0.0 | -0.2 | -233.33 | 0.0 | -0.11 | -320.0 | 0.0 | 1.31 | 589.47 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.43 | -55.56 | 0.0 | -0.34 | 34.62 | 0.0 | -0.31 | -162.0 | 0.0 | 0.16 | -5.88 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (3) | 0.03 | 101.88 | 0.0 | 0.16 | 155.17 | 0.0 | 0.15 | -51.61 | 0.0 | 0.05 | 106.49 | 0.0 | 0.19 | 110.05 | 0.0 | 0.02 | -84.62 | 0.0 | 0 | 0 | 0.0 | 0.96 | -78.55 | 0.0 | -0.52 | -26.83 | 0.0 | 0.5 | 204.17 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.48 | 0 | 0.0 |
| 20Q1 (2) | -1.6 | -521.05 | 0.0 | -0.29 | -323.08 | 0.0 | 0.31 | 170.45 | 0.0 | -0.77 | -800.0 | 0.0 | -1.89 | -470.59 | 0.0 | 0.13 | -18.75 | 0.0 | 0 | 0 | 0.0 | 4.48 | 3.94 | 0.0 | -0.41 | 42.25 | 0.0 | -0.48 | 52.0 | 0.0 | 0.17 | -29.17 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.31 | 0.0 | 0.0 | -0.71 | 0.0 | 0.0 | -1.0 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
