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) | 0.25 | 0 | 0.08 | 0 | -0.14 | 0 | 0.01 | 0 | 0.33 | 0 | 0.12 | 33.33 | 0 | 0 | 2.68 | 28.56 | 0.05 | 0 | -0.12 | 0 | 0.31 | -3.12 | 0 | 0 | 131.58 | 0 |
| 2022 (9) | -0.42 | 0 | -0.04 | 0 | 1.08 | 0 | -0.01 | 0 | -0.46 | 0 | 0.09 | -68.97 | 0 | 0 | 2.09 | -67.17 | -0.33 | 0 | -0.32 | 0 | 0.32 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 0.46 | 53.33 | -0.62 | 0 | -0.12 | 0 | 0.02 | 0 | -0.16 | 0 | 0.29 | 123.08 | 0 | 0 | 6.36 | 96.66 | -0.27 | 0 | -0.31 | 0 | 0.32 | -5.88 | 0 | 0 | 4600.00 | 0 |
| 2020 (7) | 0.3 | -48.28 | -0.09 | 0 | -0.12 | 0 | 0 | 0 | 0.21 | -59.62 | 0.13 | -51.85 | 0 | 0 | 3.23 | -36.76 | -0.49 | 0 | -0.65 | 0 | 0.34 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.58 | 1350.0 | -0.06 | 0 | -0.58 | 0 | 0 | 0 | 0.52 | 0 | 0.27 | -15.62 | 0.01 | 0 | 5.11 | -11.79 | 0.14 | 0.0 | 0.19 | 0.0 | 0.34 | 30.77 | 0 | 0 | 109.43 | 1158.49 |
| 2018 (5) | 0.04 | -92.16 | -0.22 | 0 | -0.12 | 0 | -0.03 | 0 | -0.18 | 0 | 0.32 | 146.15 | 0 | 0 | 5.80 | 273.69 | 0.14 | 100.0 | 0.19 | -77.91 | 0.26 | -29.73 | 0.01 | 0.0 | 8.70 | -78.86 |
| 2017 (4) | 0.51 | 37.84 | 0.22 | -89.37 | -0.29 | 0 | -0.08 | 0 | 0.73 | -70.08 | 0.13 | -7.14 | 0.02 | -97.22 | 1.55 | 35.96 | 0.07 | 0 | 0.86 | 0 | 0.37 | -76.43 | 0.01 | 0 | 41.13 | 0 |
| 2016 (3) | 0.37 | -84.65 | 2.07 | -52.52 | -3.19 | 0 | 2.28 | -37.87 | 2.44 | -63.96 | 0.14 | -88.62 | 0.72 | 928.57 | 1.14 | -60.08 | -6.21 | 0 | -4.59 | 0 | 1.57 | -43.32 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 2.41 | -37.89 | 4.36 | 541.18 | -5.75 | 0 | 3.67 | 817.5 | 6.77 | 48.46 | 1.23 | -2.38 | 0.07 | 0 | 2.86 | 19.76 | -2.49 | 0 | -1.92 | 0 | 2.77 | -2.46 | 0.1 | -69.7 | 253.68 | 0 |
| 2014 (1) | 3.88 | 207.94 | 0.68 | 0 | -6.33 | 0 | 0.4 | 0 | 4.56 | 660.0 | 1.26 | -23.17 | -0.08 | 0 | 2.39 | -22.12 | -3.12 | 0 | -4.65 | 0 | 2.84 | -29.53 | 0.33 | -28.26 | 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) | -0.14 | -153.85 | -158.33 | -0.07 | -600.0 | 0 | -0.41 | -1266.67 | -78.26 | 0 | 0 | -100.0 | -0.21 | -184.0 | -187.5 | 0.07 | 133.33 | 133.33 | 0 | 0 | 0 | 4.43 | 125.95 | 90.51 | 0.04 | -71.43 | -66.67 | -0.09 | -190.0 | -190.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 0.26 | 360.0 | 533.33 | -0.01 | 66.67 | 0.0 | -0.03 | 62.5 | -116.67 | 0 | 0 | 0 | 0.25 | 292.31 | 457.14 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 1.96 | -11.11 | 103.92 | 0.14 | 75.0 | 227.27 | 0.1 | 25.0 | 176.92 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 144.44 | 331.11 | 0 |
| 24Q1 (18) | -0.1 | -155.56 | 0.0 | -0.03 | -123.08 | 25.0 | -0.08 | 0 | 11.11 | 0 | 100.0 | -100.0 | -0.13 | -141.94 | 7.14 | 0.03 | 200.0 | -50.0 | 0 | 0 | 0 | 2.21 | 173.53 | -66.91 | 0.08 | -46.67 | 172.73 | 0.08 | 0.0 | 147.06 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -62.50 | -155.56 | 0 |
| 23Q4 (17) | 0.18 | -25.0 | 145.0 | 0.13 | 0 | 62.5 | 0 | 100.0 | -100.0 | -0.02 | -200.0 | -100.0 | 0.31 | 29.17 | 196.88 | 0.01 | -66.67 | -50.0 | 0 | 0 | 0 | 0.81 | -65.32 | -63.71 | 0.15 | 25.0 | 175.0 | 0.08 | -20.0 | 130.77 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 112.50 | -15.62 | 0 |
| 23Q3 (16) | 0.24 | 500.0 | 380.0 | 0 | 100.0 | 0 | -0.23 | -227.78 | -360.0 | 0.02 | 0 | 0 | 0.24 | 442.86 | 380.0 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 2.33 | 141.86 | 155.81 | 0.12 | 209.09 | 200.0 | 0.1 | 176.92 | 25.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 133.33 | 0 | 326.67 |
| 23Q2 (15) | -0.06 | 40.0 | -700.0 | -0.01 | 75.0 | 50.0 | 0.18 | 300.0 | 125.0 | 0 | -100.0 | 0 | -0.07 | 50.0 | -600.0 | 0.01 | -83.33 | -50.0 | 0 | 0 | 0 | 0.96 | -85.58 | 0 | -0.11 | 0.0 | 0 | -0.13 | 23.53 | 0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | -0.1 | 75.0 | -11.11 | -0.04 | -150.0 | 55.56 | -0.09 | -110.59 | -147.37 | 0.01 | 200.0 | 0 | -0.14 | 56.25 | 22.22 | 0.06 | 200.0 | 20.0 | 0 | 0 | 0 | 6.67 | 200.0 | 58.67 | -0.11 | 45.0 | -22.22 | -0.17 | 34.62 | -88.89 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.4 | -900.0 | 0 | 0.08 | 0 | 119.05 | 0.85 | 1800.0 | 1800.0 | -0.01 | 0 | -150.0 | -0.32 | -740.0 | 23.81 | 0.02 | 100.0 | -77.78 | 0 | 0 | 0 | 2.22 | 144.44 | -71.6 | -0.2 | -600.0 | 20.0 | -0.26 | -425.0 | 7.14 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (12) | 0.05 | 400.0 | -87.8 | 0 | 100.0 | 100.0 | -0.05 | -162.5 | -150.0 | 0 | 0 | 0 | 0.05 | 600.0 | -84.85 | 0.01 | -50.0 | -87.5 | 0 | 0 | 0 | 0.91 | 0 | -87.61 | 0.04 | 0 | 300.0 | 0.08 | 0 | 900.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 31.25 | 150.0 | -94.66 |
| 22Q2 (11) | 0.01 | 111.11 | -80.0 | -0.02 | 77.78 | 71.43 | 0.08 | -57.89 | 500.0 | 0 | 0 | 0 | -0.01 | 94.44 | 50.0 | 0.02 | -60.0 | -71.43 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0 | 100.0 | 0 | 0 | 100.0 | 100.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 12.50 | 0 | -82.5 |
| 22Q1 (10) | -0.09 | 0 | -1000.0 | -0.09 | 78.57 | -50.0 | 0.19 | 480.0 | 1050.0 | 0 | -100.0 | 0 | -0.18 | 57.14 | -260.0 | 0.05 | -44.44 | 25.0 | 0 | 0 | 0 | 4.20 | -46.31 | 17.65 | -0.09 | 64.0 | 0 | -0.09 | 67.86 | -800.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | 0 | -100.0 | -100.0 | -0.42 | -425.0 | -4300.0 | -0.05 | -150.0 | -150.0 | 0.02 | 0 | -50.0 | -0.42 | -227.27 | -261.54 | 0.09 | 12.5 | 800.0 | 0 | 0 | 0 | 7.83 | 6.63 | 753.04 | -0.25 | -1150.0 | -78.57 | -0.28 | -2700.0 | -75.0 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q3 (8) | 0.41 | 720.0 | 612.5 | -0.08 | -14.29 | -700.0 | -0.02 | 0.0 | -120.0 | 0 | 0 | 100.0 | 0.33 | 1750.0 | 466.67 | 0.08 | 14.29 | 166.67 | 0 | 0 | 0 | 7.34 | 24.77 | 147.09 | -0.02 | 0 | 88.24 | -0.01 | 0.0 | 97.44 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 585.71 | 720.0 | 0 |
| 21Q2 (7) | 0.05 | 400.0 | -72.22 | -0.07 | -16.67 | -40.0 | -0.02 | 0.0 | 80.0 | 0 | 0 | 0 | -0.02 | 60.0 | -115.38 | 0.07 | 75.0 | 16.67 | 0 | 0 | 0 | 5.88 | 64.71 | -14.71 | 0 | 0 | 100.0 | -0.01 | 0.0 | 90.91 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 71.43 | 400.0 | 0 |
| 21Q1 (6) | 0.01 | -96.0 | 120.0 | -0.06 | -700.0 | -100.0 | -0.02 | 0.0 | 77.78 | 0 | -100.0 | 100.0 | -0.05 | -119.23 | 37.5 | 0.04 | 300.0 | 33.33 | 0 | 0 | 0 | 3.57 | 289.29 | 25.0 | 0 | 100.0 | 100.0 | -0.01 | 93.75 | -200.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0 | 14.29 | 0 | 125.71 |
| 20Q4 (5) | 0.25 | 412.5 | 25.0 | 0.01 | 200.0 | -85.71 | -0.02 | -120.0 | 93.1 | 0.04 | 166.67 | 0 | 0.26 | 388.89 | -3.7 | 0.01 | -66.67 | -75.0 | 0 | 0 | 0 | 0.92 | -69.11 | -69.04 | -0.14 | 17.65 | -133.33 | -0.16 | 58.97 | 5.88 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.08 | -144.44 | 0.0 | -0.01 | 80.0 | 0.0 | 0.1 | 200.0 | 0.0 | -0.06 | 0 | 0.0 | -0.09 | -169.23 | 0.0 | 0.03 | -50.0 | 0.0 | 0 | 0 | 0.0 | 2.97 | -56.93 | 0.0 | -0.17 | -41.67 | 0.0 | -0.39 | -254.55 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.18 | 460.0 | 0.0 | -0.05 | -66.67 | 0.0 | -0.1 | -11.11 | 0.0 | 0 | 100.0 | 0.0 | 0.13 | 262.5 | 0.0 | 0.06 | 100.0 | 0.0 | 0 | 0 | 0.0 | 6.90 | 141.38 | 0.0 | -0.12 | -100.0 | 0.0 | -0.11 | -1200.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -0.05 | -125.0 | 0.0 | -0.03 | -142.86 | 0.0 | -0.09 | 68.97 | 0.0 | -0.02 | 0 | 0.0 | -0.08 | -129.63 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 2.86 | -3.57 | 0.0 | -0.06 | 0.0 | 0.0 | 0.01 | 105.88 | 0.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0.0 | -55.56 | 0 | 0.0 |
| 19Q4 (1) | 0.2 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.96 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
