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) | -0.32 | 0 | 0.25 | -7.41 | -0.11 | 0 | -0.14 | 0 | -0.07 | 0 | 0.01 | 0.0 | 0 | 0 | 0.29 | 6.4 | -0.33 | 0 | 0.01 | 0 | 0.17 | -10.53 | 0 | 0 | -177.78 | 0 |
| 2022 (9) | -0.18 | 0 | 0.27 | 0 | -0.09 | 0 | 0.05 | 25.0 | 0.09 | 0 | 0.01 | -50.0 | 0 | 0 | 0.27 | -53.28 | -0.55 | 0 | -0.23 | 0 | 0.19 | -9.52 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 0.26 | 0 | -0.36 | 0 | -0.13 | 0 | 0.04 | -60.0 | -0.1 | 0 | 0.02 | 0.0 | 0 | 0 | 0.58 | 33.92 | -0.63 | 0 | -0.39 | 0 | 0.21 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.16 | 0 | -0.67 | 0 | -0.1 | 0 | 0.1 | 0 | -0.83 | 0 | 0.02 | -60.0 | 0 | 0 | 0.44 | -42.1 | -0.1 | 0 | 0.01 | -98.73 | 0.21 | -8.7 | 0 | 0 | -72.73 | 0 |
| 2019 (6) | 1.05 | 425.0 | -0.23 | 0 | -0.11 | 0 | -0.31 | 0 | 0.82 | 310.0 | 0.05 | 66.67 | 0 | 0 | 0.75 | 50.83 | 0.77 | 48.08 | 0.79 | 102.56 | 0.23 | 228.57 | 0 | 0 | 102.94 | 141.91 |
| 2018 (5) | 0.2 | 0 | 0 | 0 | 0.14 | 16.67 | 0.24 | 380.0 | 0.2 | 400.0 | 0.03 | -25.0 | 0 | 0 | 0.50 | -54.0 | 0.52 | 0 | 0.39 | 0 | 0.07 | -12.5 | 0.01 | -50.0 | 42.55 | 0 |
| 2017 (4) | -0.19 | 0 | 0.23 | -62.3 | 0.12 | -20.0 | 0.05 | -16.67 | 0.04 | 0 | 0.04 | 0.0 | 0 | 0 | 1.09 | -5.98 | -0.68 | 0 | -0.63 | 0 | 0.08 | -11.11 | 0.02 | -89.47 | 0.00 | 0 |
| 2016 (3) | -0.77 | 0 | 0.61 | -76.72 | 0.15 | 200.0 | 0.06 | 0 | -0.16 | 0 | 0.04 | -66.67 | 0 | 0 | 1.16 | -66.86 | -1.21 | 0 | -0.77 | 0 | 0.09 | -25.0 | 0.19 | -26.92 | 0.00 | 0 |
| 2015 (2) | -1.91 | 0 | 2.62 | 0 | 0.05 | 0 | -0.12 | 0 | 0.71 | 0 | 0.12 | 200.0 | 0 | 0 | 3.49 | 247.09 | -3.33 | 0 | -3.1 | 0 | 0.12 | -36.84 | 0.26 | -53.57 | 0.00 | 0 |
| 2014 (1) | -1.58 | 0 | -0.89 | 0 | 0 | 0 | -0.13 | 0 | -2.47 | 0 | 0.04 | -20.0 | 0 | 0 | 1.01 | 40.1 | -2.28 | 0 | -2.02 | 0 | 0.19 | -44.12 | 0.56 | 1.82 | 0.00 | 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) | 0.31 | -39.22 | 720.0 | 0 | -100.0 | 100.0 | -0.03 | 0.0 | 0.0 | -0.04 | -33.33 | -300.0 | 0.31 | -47.46 | 381.82 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | -86.49 | 225.0 | 0.07 | -77.42 | 600.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 281.82 | 93.4 | 381.82 |
| 24Q2 (19) | 0.51 | 440.0 | 5200.0 | 0.08 | 0.0 | 60.0 | -0.03 | -50.0 | 0.0 | -0.03 | -133.33 | 82.35 | 0.59 | 942.86 | 1375.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.37 | 516.67 | 628.57 | 0.31 | -27.91 | 106.67 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 145.71 | 556.57 | 2868.57 |
| 24Q1 (18) | -0.15 | -50.0 | 6.25 | 0.08 | -42.86 | -33.33 | -0.02 | 33.33 | 0.0 | 0.09 | 1000.0 | 80.0 | -0.07 | -275.0 | -75.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.06 | 154.55 | 154.55 | 0.43 | 530.0 | 816.67 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -31.91 | 0 | 0 |
| 23Q4 (17) | -0.1 | -100.0 | 16.67 | 0.14 | 333.33 | 1300.0 | -0.03 | 0.0 | 0.0 | -0.01 | 0.0 | -120.0 | 0.04 | 136.36 | 136.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -175.0 | 15.38 | -0.1 | -1100.0 | 16.67 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q3 (16) | -0.05 | -400.0 | -145.45 | -0.06 | -220.0 | -50.0 | -0.03 | 0.0 | 0.0 | -0.01 | 94.12 | 0.0 | -0.11 | -375.0 | -257.14 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 42.86 | 80.95 | 0.01 | -93.33 | 108.33 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | -100.00 | -1800.0 | 0 |
| 23Q2 (15) | -0.01 | 93.75 | 92.86 | 0.05 | -58.33 | -85.29 | -0.03 | -50.0 | 0 | -0.17 | -440.0 | -466.67 | 0.04 | 200.0 | -80.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 36.36 | -600.0 | 0.15 | 350.0 | -11.76 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | -5.26 | 0 | 91.73 |
| 23Q1 (14) | -0.16 | -33.33 | -433.33 | 0.12 | 1100.0 | 400.0 | -0.02 | 33.33 | 33.33 | 0.05 | 0.0 | 0.0 | -0.04 | 63.64 | 42.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | 15.38 | 47.62 | -0.06 | 50.0 | 62.5 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.12 | -209.09 | -233.33 | 0.01 | 125.0 | 107.69 | -0.03 | 0.0 | 25.0 | 0.05 | 600.0 | 155.56 | -0.11 | -257.14 | -175.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.13 | 38.1 | 27.78 | -0.12 | 0.0 | 42.86 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.11 | 178.57 | 1200.0 | -0.04 | -111.76 | 33.33 | -0.03 | 0 | 50.0 | -0.01 | 66.67 | -133.33 | 0.07 | -65.0 | 200.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.21 | -2000.0 | -200.0 | -0.12 | -170.59 | -175.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q2 (11) | -0.14 | -366.67 | -136.84 | 0.34 | 950.0 | 0 | 0 | 100.0 | -100.0 | -0.03 | -160.0 | -115.0 | 0.2 | 385.71 | -47.37 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 95.24 | 94.44 | 0.17 | 206.25 | 194.44 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -63.64 | 0 | 0 |
| 22Q1 (10) | -0.03 | -133.33 | 85.71 | -0.04 | 69.23 | 76.47 | -0.03 | 25.0 | 25.0 | 0.05 | 155.56 | 155.56 | -0.07 | -75.0 | 81.58 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.21 | -16.67 | -10.53 | -0.16 | 23.81 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.09 | 1000.0 | 800.0 | -0.13 | -116.67 | -172.22 | -0.04 | 33.33 | 0.0 | -0.09 | -400.0 | -190.0 | -0.04 | 42.86 | -121.05 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.18 | -157.14 | -1900.0 | -0.21 | -231.25 | -1150.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q3 (8) | -0.01 | -102.63 | -114.29 | -0.06 | 0 | 25.0 | -0.06 | -700.0 | -200.0 | 0.03 | -85.0 | 142.86 | -0.07 | -118.42 | -600.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.03 | 0 | 0 | -0.07 | 61.11 | -600.0 | 0.16 | 188.89 | 77.78 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | -4.76 | 0 | -109.52 |
| 21Q2 (7) | 0.38 | 280.95 | 392.31 | 0 | 100.0 | 100.0 | 0.01 | 125.0 | 200.0 | 0.2 | 322.22 | 300.0 | 0.38 | 200.0 | 337.5 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.18 | 5.26 | -550.0 | -0.18 | -12.5 | -800.0 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (6) | -0.21 | -2200.0 | -90.91 | -0.17 | -194.44 | 77.03 | -0.04 | 0.0 | 0.0 | -0.09 | -190.0 | -1000.0 | -0.38 | -300.0 | 55.29 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1.16 | 22.09 | 32.56 | -0.19 | -2000.0 | -35.71 | -0.16 | -900.0 | -100.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (5) | 0.01 | -85.71 | 150.0 | 0.18 | 325.0 | 325.0 | -0.04 | -100.0 | 0.0 | 0.1 | 242.86 | 115.62 | 0.19 | 2000.0 | 290.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.95 | 0 | 18.1 | 0.01 | 200.0 | 125.0 | 0.02 | -77.78 | 200.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 14.29 | -71.43 | 121.43 |
| 20Q3 (4) | 0.07 | 153.85 | 0.0 | -0.08 | -166.67 | 0.0 | -0.02 | -100.0 | 0.0 | -0.07 | -240.0 | 0.0 | -0.01 | 93.75 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.01 | -125.0 | 0.0 | 0.09 | 550.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 50.00 | 111.54 | 0.0 |
| 20Q2 (3) | -0.13 | -18.18 | 0.0 | -0.03 | 95.95 | 0.0 | -0.01 | 75.0 | 0.0 | 0.05 | 400.0 | 0.0 | -0.16 | 81.18 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.79 | -9.52 | 0.0 | 0.04 | 128.57 | 0.0 | -0.02 | 75.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | -433.33 | 0 | 0.0 |
| 20Q1 (2) | -0.11 | -450.0 | 0.0 | -0.74 | -825.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.01 | 101.56 | 0.0 | -0.85 | -750.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.88 | 8.77 | 0.0 | -0.14 | -250.0 | 0.0 | -0.08 | -300.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -0.02 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -66.67 | 0.0 | 0.0 |
