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) | -0.27 | 0 | 0 | 0 | -0.02 | 0 | -0.01 | 0 | -0.27 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.32 | 0 | -0.3 | 0 | 0.04 | -20.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.14 | -64.1 | 0 | 0 | -0.02 | 0 | -0.02 | 0 | 0.14 | -68.18 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.24 | 0 | -0.15 | 0 | 0.05 | -28.57 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 0.39 | -71.53 | 0.05 | 25.0 | -0.02 | 0 | 0.01 | -80.0 | 0.44 | -68.79 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.1 | 0 | -0.14 | 0 | 0.07 | -53.33 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | 1.37 | 407.41 | 0.04 | -94.03 | -1.28 | 0 | 0.05 | 0 | 1.41 | 50.0 | 0.02 | -60.0 | 0 | 0 | 0.57 | -47.08 | -0.16 | 0 | -0.44 | 0 | 0.15 | 7.14 | 0.01 | 0 | 0.00 | 0 |
| 2019 (6) | 0.27 | 3.85 | 0.67 | 0 | -0.21 | 0 | -0.05 | 0 | 0.94 | 0 | 0.05 | -70.59 | 0 | 0 | 1.07 | -53.58 | -0.39 | 0 | -0.46 | 0 | 0.14 | 7.69 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 0.26 | 0 | -0.48 | 0 | 0.05 | -85.71 | 0.01 | -75.0 | -0.22 | 0 | 0.17 | 466.67 | 0 | 0 | 2.31 | 363.64 | -0.57 | 0 | -0.61 | 0 | 0.13 | -45.83 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.1 | 0 | -0.08 | 0 | 0.35 | 0 | 0.04 | 0 | -0.18 | 0 | 0.03 | -83.33 | 0 | 0 | 0.50 | -82.26 | 0.27 | 0 | 0.23 | 0 | 0.24 | -41.46 | 0 | 0 | -21.28 | 0 |
| 2016 (3) | 0.45 | 7.14 | -0.14 | 0 | -0.37 | 0 | 0 | 0 | 0.31 | 55.0 | 0.18 | -33.33 | 0 | 0 | 2.80 | -8.83 | -0.06 | 0 | -0.04 | 0 | 0.41 | -16.33 | 0.01 | -50.0 | 118.42 | 24.06 |
| 2015 (2) | 0.42 | 0 | -0.22 | 0 | 0.11 | -83.82 | -0.07 | 0 | 0.2 | 0 | 0.27 | -57.14 | 0 | 0 | 3.08 | -63.59 | -0.13 | 0 | -0.07 | 0 | 0.49 | -12.5 | 0.02 | 100.0 | 95.45 | 0 |
| 2014 (1) | -0.22 | 0 | -0.65 | 0 | 0.68 | 0 | -0.02 | 0 | -0.87 | 0 | 0.63 | -3.08 | 0 | 0 | 8.45 | -12.56 | 0.21 | -27.59 | 0.21 | -41.67 | 0.56 | -8.2 | 0.01 | 0.0 | -28.21 | 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) | -0.54 | -800.0 | -800.0 | 0.01 | 200.0 | 0 | -0.01 | 0.0 | 0.0 | 0.01 | 0 | 200.0 | -0.53 | -657.14 | -783.33 | -0.01 | -200.0 | 0 | 0 | 0 | 0 | -100.00 | 0 | 0 | -0.07 | 0.0 | 0.0 | -0.08 | -33.33 | -60.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.06 | 45.45 | 81.25 | -0.01 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | 100.0 | -0.07 | 36.36 | 78.12 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.07 | 12.5 | 12.5 | -0.06 | 0.0 | -20.0 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.11 | -120.0 | -164.71 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | -0.06 | -300.0 | -200.0 | -0.11 | -120.0 | -164.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.08 | 11.11 | 0.0 | -0.06 | 40.0 | 33.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.05 | 16.67 | -25.0 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0.03 | 400.0 | 0.0 | -0.05 | 16.67 | -25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.09 | -28.57 | -12.5 | -0.1 | -100.0 | -11.11 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.06 | 81.25 | -20.0 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 50.0 | -0.06 | 81.25 | -20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.07 | 12.5 | -16.67 | -0.05 | 0.0 | -66.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.32 | -288.24 | -500.0 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | -0.01 | 50.0 | 50.0 | -0.32 | -288.24 | -500.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.08 | 0.0 | -33.33 | -0.05 | 44.44 | -600.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | 0.17 | 525.0 | 13.33 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | -0.02 | -166.67 | 0 | 0.17 | 525.0 | 13.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 0.0 | -60.0 | -0.09 | 0.0 | -200.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.04 | 20.0 | -130.77 | 0 | 0 | 100.0 | -0.01 | 0.0 | 0 | 0.03 | 250.0 | 200.0 | -0.04 | 20.0 | -133.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.08 | -33.33 | -100.0 | -0.09 | -200.0 | -28.57 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.05 | -162.5 | -116.13 | 0 | 0 | 0 | -0.01 | 0.0 | 0 | -0.02 | 0.0 | 0 | -0.05 | -162.5 | -116.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.06 | 0.0 | -500.0 | -0.03 | -400.0 | -200.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q2 (11) | 0.08 | -46.67 | 153.33 | 0 | 0 | -100.0 | -0.01 | 0.0 | 95.24 | -0.02 | 0 | 0 | 0.08 | -46.67 | 188.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.06 | -20.0 | -500.0 | 0.01 | 133.33 | 200.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 400.00 | 0 | 126.67 |
| 22Q1 (10) | 0.15 | 15.38 | 50.0 | 0 | 100.0 | 0 | -0.01 | 0 | -105.0 | 0 | -100.0 | 0 | 0.15 | 25.0 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -25.0 | -25.0 | -0.03 | 57.14 | 40.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.13 | -58.06 | -66.67 | -0.01 | 0 | -101.72 | 0 | 0 | 100.0 | 0.01 | 0 | -80.0 | 0.12 | -61.29 | -87.63 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -300.0 | -300.0 | -0.07 | -600.0 | 79.41 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.31 | 306.67 | -54.41 | 0 | -100.0 | -100.0 | 0 | 100.0 | 100.0 | 0 | 0 | -100.0 | 0.31 | 444.44 | -59.74 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 0.0 | 50.0 | -0.01 | 0.0 | 50.0 | 0.01 | -50.0 | -75.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (7) | -0.15 | -250.0 | -160.0 | 0.06 | 0 | 109.09 | -0.21 | -205.0 | 58.82 | 0 | 0 | -100.0 | -0.09 | -190.0 | 78.05 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.01 | 75.0 | 90.0 | -0.01 | 80.0 | 88.89 | 0.02 | 0.0 | -60.0 | 0 | 0 | 0 | -1500.00 | 0 | 0 |
| 21Q1 (6) | 0.1 | -74.36 | 66.67 | 0 | -100.0 | -100.0 | 0.2 | 225.0 | 17.65 | 0 | -100.0 | 100.0 | 0.1 | -89.69 | 11.11 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -300.0 | -33.33 | -0.05 | 85.29 | 0 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 0.39 | -42.65 | 305.26 | 0.58 | 544.44 | 5900.0 | -0.16 | 79.49 | -500.0 | 0.05 | 400.0 | 0 | 0.97 | 25.97 | 585.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.01 | 50.0 | 85.71 | -0.34 | -1600.0 | -126.67 | 0.02 | -50.0 | -50.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q3 (4) | 0.68 | 172.0 | 0.0 | 0.09 | 113.64 | 0.0 | -0.78 | -52.94 | 0.0 | 0.01 | -75.0 | 0.0 | 0.77 | 287.8 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.02 | 80.0 | 0.0 | -0.02 | 77.78 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0.0 | 3400.00 | 0 | 0.0 |
| 20Q2 (3) | 0.25 | 316.67 | 0.0 | -0.66 | -2300.0 | 0.0 | -0.51 | -400.0 | 0.0 | 0.04 | 200.0 | 0.0 | -0.41 | -555.56 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 2.15 | 0 | 0.0 | -0.1 | -233.33 | 0.0 | -0.09 | 0 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.06 | 131.58 | 0.0 | 0.03 | 400.0 | 0.0 | 0.17 | 325.0 | 0.0 | -0.04 | 0 | 0.0 | 0.09 | 145.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.03 | 57.14 | 0.0 | 0 | 100.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 150.00 | 0 | 0.0 |
| 19Q4 (1) | -0.19 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
