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) | 0.15 | -28.57 | -1.06 | 0 | -0.04 | 0 | 0 | 0 | -0.91 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.26 | 0 | 0.23 | 0 | 0.03 | 0.0 | 0 | 0 | 57.69 | 0 |
| 2022 (9) | 0.21 | 425.0 | 0 | 0 | -0.04 | 0 | 0 | 0 | 0.21 | -87.27 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.07 | 0 | -0.07 | 0 | 0.03 | -40.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 0.04 | 0 | 1.61 | 0 | 0.28 | 115.38 | 0 | 0 | 1.65 | 0 | 0.42 | 4100.0 | 0 | 0 | 72.41 | 4100.0 | -0.26 | 0 | 0.94 | 0 | 0.05 | -16.67 | 0 | 0 | 4.04 | 0 |
| 2020 (7) | -0.07 | 0 | -0.02 | 0 | 0.13 | 0 | 0 | 0 | -0.09 | 0 | 0.01 | 0.0 | 0 | 0 | 1.72 | 93.1 | -0.28 | 0 | -0.23 | 0 | 0.06 | 50.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.35 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.36 | 0 | 0.01 | -50.0 | 0 | 0 | 0.89 | -4.91 | -0.27 | 0 | -0.18 | 0 | 0.04 | -20.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.69 | 0 | -0.03 | 0 | 0.01 | 0 | 0.03 | 200.0 | -0.72 | 0 | 0.02 | 100.0 | 0 | 0 | 0.94 | 152.58 | -0.29 | 0 | -0.27 | 0 | 0.05 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.06 | 0 | -0.01 | 0 | 0 | 0 | 0.01 | 0 | -0.07 | 0 | 0.01 | -75.0 | 0 | 0 | 0.37 | -75.84 | -0.2 | 0 | -0.22 | 0 | 0.05 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.32 | 0 | -0.04 | 0 | 0 | 0 | -0.01 | 0 | 0.28 | 0 | 0.04 | -42.86 | 0 | 0 | 1.54 | -35.16 | -0.29 | 0 | -0.16 | 0 | 0.05 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.61 | 0 | -0.07 | 0 | 0 | 0 | 0.01 | 0 | -0.68 | 0 | 0.07 | 40.0 | 0 | 0 | 2.37 | 61.36 | -0.48 | 0 | -0.39 | 0 | 0.05 | -16.67 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.02 | 0 | -0.05 | 0 | 0 | 0 | 0 | 0 | -0.03 | 0 | 0.05 | -28.57 | 0 | 0 | 1.47 | -19.96 | -0.07 | 0 | 0.05 | 0 | 0.06 | -25.0 | 0 | 0 | 18.18 | 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) | -0.04 | 42.86 | -180.0 | 0.02 | 0 | 101.89 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.02 | 71.43 | 98.02 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 14.29 | -154.55 | -0.04 | 33.33 | -133.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | -0.07 | 53.33 | -177.78 | 0 | 100.0 | 0 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.07 | 86.54 | -177.78 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | -0.07 | -75.0 | -240.0 | -0.06 | -200.0 | -200.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | -0.15 | -650.0 | -475.0 | -0.37 | 0 | 0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.52 | -2500.0 | -1400.0 | 0 | 0 | 0 | -0.38 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -150.0 | -300.0 | -0.02 | -140.0 | -300.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q4 (17) | -0.02 | -140.0 | -108.33 | 0 | 100.0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.02 | 98.02 | -108.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.08 | -27.27 | 700.0 | 0.05 | -58.33 | 400.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -33.33 | -186.67 | -102.78 |
| 23Q3 (16) | 0.05 | -44.44 | 66.67 | -1.06 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -1.01 | -1222.22 | -3466.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.11 | 120.0 | 1000.0 | 0.12 | 100.0 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 38.46 | -70.09 | -87.18 |
| 23Q2 (15) | 0.09 | 125.0 | 550.0 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.09 | 125.0 | 550.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 150.0 | 171.43 | 0.06 | 500.0 | 185.71 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 128.57 | -35.71 | 0 |
| 23Q1 (14) | 0.04 | -83.33 | 233.33 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | -83.33 | 233.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 100.0 | 200.0 | 0.01 | 0.0 | 200.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 200.00 | -83.33 | 0 |
| 22Q4 (13) | 0.24 | 700.0 | 1300.0 | 0 | 0 | -100.0 | -0.01 | 0.0 | 50.0 | 0 | 0 | 0 | 0.24 | 700.0 | -88.06 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | 0.0 | 108.33 | 0.01 | 0 | -99.05 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1200.00 | 300.0 | 63700.0 |
| 22Q3 (12) | 0.03 | 250.0 | 0 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | 250.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | 114.29 | 120.0 | 0 | 100.0 | 100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 300.00 | 0 | 0 |
| 22Q2 (11) | -0.02 | 33.33 | -300.0 | 0 | 0 | 100.0 | -0.01 | 0.0 | -103.12 | 0 | 0 | 0 | -0.02 | 33.33 | 95.12 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.07 | -250.0 | -133.33 | -0.07 | -600.0 | -250.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.03 | -50.0 | -160.0 | 0 | -100.0 | 0 | -0.01 | 50.0 | 0.0 | 0 | 0 | 0 | -0.03 | -101.49 | -160.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 83.33 | 66.67 | -0.01 | -100.95 | 80.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q4 (9) | -0.02 | 0 | -300.0 | 2.03 | 0 | 0 | -0.02 | -100.0 | -112.5 | 0 | 0 | 0 | 2.01 | 0 | 20000.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | -140.0 | -50.0 | 1.05 | 2725.0 | 1266.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -1.89 | 0 | 0 |
| 21Q3 (8) | 0 | -100.0 | 100.0 | 0 | 100.0 | 0 | -0.01 | -103.12 | 0.0 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.05 | -66.67 | -25.0 | -0.04 | -100.0 | -100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.01 | -80.0 | 0.0 | -0.42 | 0 | -4100.0 | 0.32 | 3300.0 | 3300.0 | 0 | 0 | 0 | -0.41 | -920.0 | 0 | 0.42 | 0 | 4100.0 | 0 | 0 | 0 | 262.50 | 0 | 3312.5 | -0.03 | 50.0 | 50.0 | -0.02 | 60.0 | 60.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.05 | 400.0 | 183.33 | 0 | 0 | 100.0 | -0.01 | -106.25 | 0.0 | 0 | 0 | 0 | 0.05 | 400.0 | 171.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 25.0 | 40.0 | -0.05 | 44.44 | 37.5 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.01 | 133.33 | -83.33 | 0 | 0 | 0 | 0.16 | 1700.0 | 0 | 0 | 0 | 100.0 | 0.01 | 133.33 | -83.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -100.0 | -900.0 | -0.09 | -350.0 | -200.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.03 | -400.0 | 0.0 | 0 | 100.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.03 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.04 | 33.33 | 0.0 | -0.02 | 60.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.01 | 116.67 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 7.69 | 0 | 0.0 | -0.06 | 40.0 | 0.0 | -0.05 | 37.5 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.06 | -200.0 | 0.0 | -0.01 | 0 | 0.0 | -0.01 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.07 | -216.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.1 | -1100.0 | 0.0 | -0.08 | -166.67 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
