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) | -0.28 | 0 | -0.08 | 0 | 0.09 | -95.31 | 0 | 0 | -0.36 | 0 | 0.06 | -71.43 | 0 | 0 | 0.65 | -74.75 | -0.31 | 0 | -0.25 | 0 | 0.36 | 5.88 | 0.03 | 50.0 | -200.00 | 0 |
| 2022 (9) | 0.61 | 0 | -1.54 | 0 | 1.92 | 0 | -0.02 | 0 | -0.93 | 0 | 0.21 | 162.5 | 0 | 0 | 2.56 | 40.85 | -0.49 | 0 | -0.38 | 0 | 0.34 | 0.0 | 0.02 | 100.0 | 0.00 | 0 |
| 2021 (8) | -0.01 | 0 | 0.05 | 0 | -0.22 | 0 | 0 | 0 | 0.04 | 0 | 0.08 | -80.0 | 0 | 0 | 1.82 | -82.23 | -0.6 | 0 | -0.55 | 0 | 0.34 | -33.33 | 0.01 | -50.0 | 0.00 | 0 |
| 2020 (7) | -0.53 | 0 | -0.44 | 0 | 0.03 | 0 | 0.01 | 0 | -0.97 | 0 | 0.4 | -14.89 | 0 | 0 | 10.23 | 22.76 | -1.72 | 0 | -2.12 | 0 | 0.51 | 13.33 | 0.02 | 100.0 | 0.00 | 0 |
| 2019 (6) | -0.84 | 0 | -0.65 | 0 | -0.56 | 0 | 0 | 0 | -1.49 | 0 | 0.47 | -7.84 | 0 | 0 | 8.33 | -25.0 | -1.36 | 0 | -1.53 | 0 | 0.45 | 55.17 | 0.01 | 0 | 0.00 | 0 |
| 2018 (5) | -0.47 | 0 | -0.02 | 0 | -0.01 | 0 | -0.06 | 0 | -0.49 | 0 | 0.51 | 34.21 | 0 | 0 | 11.11 | 37.13 | -0.84 | 0 | -0.72 | 0 | 0.29 | 7.41 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.25 | 0 | 1.95 | 0 | -2.02 | 0 | -0.01 | 0 | 1.7 | 0 | 0.38 | 26.67 | 0 | 0 | 8.10 | 35.85 | -0.3 | 0 | -0.17 | 0 | 0.27 | -30.77 | 0 | 0 | -250.00 | 0 |
| 2016 (3) | 0.94 | 0 | -0.94 | 0 | 0.28 | -24.32 | 0 | 0 | 0 | 0 | 0.3 | -84.77 | 0 | 0 | 5.96 | -76.96 | -0.81 | 0 | -1.63 | 0 | 0.39 | 11.43 | 0.01 | 0 | 0.00 | 0 |
| 2015 (2) | -1.27 | 0 | -0.53 | 0 | 0.37 | -75.0 | 0.05 | 0 | -1.8 | 0 | 1.97 | 1541.67 | 0 | 0 | 25.89 | 1664.63 | -0.3 | 0 | -0.41 | 0 | 0.35 | 20.69 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.34 | -62.64 | -2.18 | 0 | 1.48 | -55.95 | -0.42 | 0 | -1.84 | 0 | 0.12 | -75.0 | 0 | 0 | 1.47 | -78.7 | 0.29 | -39.58 | 0.49 | -7.55 | 0.29 | -3.33 | 0 | 0 | 43.59 | -60.24 |
| 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) | 0.35 | 162.5 | 206.06 | 0.15 | 475.0 | -77.27 | -0.17 | -241.67 | 75.0 | 0 | 0 | 0 | 0.5 | 183.33 | 51.52 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.89 | 0 | 0 | -0.11 | -168.75 | -37.5 | -0.12 | -170.59 | 0 | 0.07 | 0.0 | -22.22 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 24Q2 (19) | -0.56 | -193.33 | -269.7 | -0.04 | 84.62 | -150.0 | 0.12 | 118.75 | 0 | 0 | 0 | 0 | -0.6 | -276.47 | -246.34 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.16 | 366.67 | 188.89 | 0.17 | 466.67 | 213.33 | 0.07 | 0.0 | -22.22 | 0.01 | 0.0 | 0.0 | -224.00 | -141.07 | 0 |
| 24Q1 (18) | 0.6 | 276.47 | 1100.0 | -0.26 | -420.0 | 66.23 | -0.64 | -174.42 | -611.11 | 0 | 0 | 0 | 0.34 | 187.18 | 147.22 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.06 | 14.29 | -700.0 | 0.03 | 127.27 | 0 | 0.07 | -12.5 | -30.0 | 0.01 | 0.0 | 0.0 | 545.45 | 0 | 1100.0 |
| 23Q4 (17) | -0.34 | -3.03 | -666.67 | -0.05 | -107.58 | 28.57 | 0.86 | 226.47 | 1128.57 | 0 | 0 | -100.0 | -0.39 | -218.18 | -3800.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.07 | 12.5 | -16.67 | -0.11 | 0 | 42.11 | 0.08 | -11.11 | -20.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 23Q3 (16) | -0.33 | -200.0 | -182.5 | 0.66 | 725.0 | 500.0 | -0.68 | 0 | -33.33 | 0 | 0 | 0 | 0.33 | -19.51 | -35.29 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.08 | 55.56 | 65.22 | 0 | 100.0 | 100.0 | 0.09 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | -330.00 | 0 | -141.25 |
| 23Q2 (15) | 0.33 | 560.0 | 120.0 | 0.08 | 110.39 | 104.6 | 0 | 100.0 | 100.0 | 0 | 0 | 100.0 | 0.41 | 156.94 | 125.79 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 1.33 | 68.58 | 50.66 | -0.18 | -1900.0 | -125.0 | -0.15 | 0 | -400.0 | 0.09 | -10.0 | 28.57 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (14) | 0.05 | -16.67 | 0 | -0.77 | -1000.0 | -613.33 | -0.09 | -228.57 | -103.6 | 0 | -100.0 | 0 | -0.72 | -7100.0 | -580.0 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0 | 0.79 | -62.99 | -62.99 | 0.01 | 116.67 | 108.33 | 0 | 100.0 | 100.0 | 0.1 | 0.0 | 66.67 | 0.01 | 0.0 | 0 | 45.45 | 0 | 0 |
| 22Q4 (13) | 0.06 | -85.0 | 400.0 | -0.07 | -163.64 | -800.0 | 0.07 | 113.73 | 131.82 | 0.03 | 0 | 0 | -0.01 | -101.96 | 0.0 | 0.05 | -54.55 | 400.0 | 0 | 0 | 0 | 2.13 | -49.13 | 121.28 | -0.06 | 73.91 | 14.29 | -0.19 | -216.67 | 38.71 | 0.1 | 0.0 | 42.86 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (12) | 0.4 | 166.67 | 344.44 | 0.11 | 106.32 | 1200.0 | -0.51 | -264.29 | -325.0 | 0 | 100.0 | 0 | 0.51 | 132.08 | 537.5 | 0.11 | 450.0 | 450.0 | 0 | 0 | 0 | 4.18 | 374.71 | 148.86 | -0.23 | -187.5 | -53.33 | -0.06 | -100.0 | -185.71 | 0.1 | 42.86 | 11.11 | 0.01 | 0 | 0.0 | 800.00 | 113.33 | 1411.11 |
| 22Q2 (11) | 0.15 | 0 | 250.0 | -1.74 | -1260.0 | -5700.0 | -0.14 | -105.6 | -207.69 | -0.05 | 0 | 0 | -1.59 | -1160.0 | -1123.08 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.88 | -58.59 | -66.52 | -0.08 | 33.33 | 63.64 | -0.03 | 66.67 | 88.89 | 0.07 | 16.67 | -22.22 | 0 | 0 | 0 | 375.00 | 0 | 0 |
| 22Q1 (10) | 0 | 100.0 | -100.0 | 0.15 | 1400.0 | 66.67 | 2.5 | 1236.36 | 25100.0 | 0 | 0 | 0 | 0.15 | 1600.0 | 50.0 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 2.13 | 121.28 | 119.15 | -0.12 | -71.43 | 25.0 | -0.09 | 70.97 | -125.0 | 0.06 | -14.29 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | -0.02 | -122.22 | 0.0 | 0.01 | 200.0 | 200.0 | -0.22 | -83.33 | -833.33 | 0 | 0 | -100.0 | -0.01 | -112.5 | 66.67 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.96 | -42.79 | -20.19 | -0.07 | 53.33 | 84.78 | -0.31 | -542.86 | 67.71 | 0.07 | -22.22 | -41.67 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | 0 |
| 21Q3 (8) | 0.09 | 190.0 | 190.0 | -0.01 | 66.67 | 66.67 | -0.12 | -192.31 | -1100.0 | 0 | 0 | 0 | 0.08 | 161.54 | 161.54 | 0.02 | -33.33 | -50.0 | 0 | 0 | 0 | 1.68 | -36.13 | -62.61 | -0.15 | 31.82 | 62.5 | 0.07 | 125.93 | 119.44 | 0.09 | 0.0 | -30.77 | 0.01 | 0 | 0.0 | 52.94 | 0 | 0 |
| 21Q2 (7) | -0.1 | -1100.0 | -11.11 | -0.03 | -133.33 | 83.33 | 0.13 | 1400.0 | 30.0 | 0 | 0 | 100.0 | -0.13 | -230.0 | 51.85 | 0.03 | 200.0 | -72.73 | 0 | 0 | 0 | 2.63 | 171.05 | -71.05 | -0.22 | -37.5 | 31.25 | -0.27 | -575.0 | -3.85 | 0.09 | 0.0 | -35.71 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 |
| 21Q1 (6) | 0.01 | 150.0 | 103.23 | 0.09 | 1000.0 | 139.13 | -0.01 | -133.33 | 87.5 | 0 | -100.0 | -100.0 | 0.1 | 433.33 | 118.52 | 0.01 | 0.0 | -95.83 | 0 | 0 | 0 | 0.97 | -19.42 | -96.04 | -0.16 | 65.22 | 70.37 | -0.04 | 95.83 | 92.59 | 0.09 | -25.0 | -25.0 | 0 | -100.0 | 0 | 20.00 | 0 | 0 |
| 20Q4 (5) | -0.02 | 80.0 | 80.0 | -0.01 | 66.67 | 96.0 | 0.03 | 400.0 | 110.0 | 0.01 | 0 | 133.33 | -0.03 | 76.92 | 91.43 | 0.01 | -75.0 | -92.31 | 0 | 0 | 0 | 1.20 | -73.19 | -85.63 | -0.46 | -15.0 | -12.2 | -0.96 | -166.67 | -71.43 | 0.12 | -7.69 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.1 | -11.11 | 0.0 | -0.03 | 83.33 | 0.0 | -0.01 | -110.0 | 0.0 | 0 | 100.0 | 0.0 | -0.13 | 51.85 | 0.0 | 0.04 | -63.64 | 0.0 | 0 | 0 | 0.0 | 4.49 | -50.56 | 0.0 | -0.4 | -25.0 | 0.0 | -0.36 | -38.46 | 0.0 | 0.13 | -7.14 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.09 | 70.97 | 0.0 | -0.18 | 21.74 | 0.0 | 0.1 | 225.0 | 0.0 | -0.01 | -200.0 | 0.0 | -0.27 | 50.0 | 0.0 | 0.11 | -54.17 | 0.0 | 0 | 0 | 0.0 | 9.09 | -62.88 | 0.0 | -0.32 | 40.74 | 0.0 | -0.26 | 51.85 | 0.0 | 0.14 | 16.67 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.31 | -210.0 | 0.0 | -0.23 | 8.0 | 0.0 | -0.08 | 73.33 | 0.0 | 0.01 | 133.33 | 0.0 | -0.54 | -54.29 | 0.0 | 0.24 | 84.62 | 0.0 | 0 | 0 | 0.0 | 24.49 | 191.99 | 0.0 | -0.54 | -31.71 | 0.0 | -0.54 | 3.57 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.1 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.39 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | -0.56 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
