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) | 1.7 | 0 | -0.1 | 0 | -1.12 | 0 | 0.02 | 0 | 1.6 | 0 | 0.01 | -93.33 | 0 | 0 | 0.07 | -93.74 | 0.27 | -6.9 | 0.12 | -20.0 | 0.11 | 22.22 | 0 | 0 | 739.13 | 0 |
| 2022 (9) | -2.06 | 0 | -0.82 | 0 | 3.0 | 158.62 | -0.05 | 0 | -2.88 | 0 | 0.15 | 150.0 | 0 | 0 | 1.06 | 76.3 | 0.29 | -23.68 | 0.15 | -51.61 | 0.09 | 12.5 | 0 | 0 | -858.33 | 0 |
| 2021 (8) | -1.04 | 0 | -0.14 | 0 | 1.16 | 0 | 0.08 | 700.0 | -1.18 | 0 | 0.06 | -91.43 | 0 | 0 | 0.60 | -93.55 | 0.38 | 0 | 0.31 | 138.46 | 0.08 | 14.29 | 0 | 0 | -266.67 | 0 |
| 2020 (7) | 0.37 | -81.59 | -0.51 | 0 | -0.25 | 0 | 0.01 | 0.0 | -0.14 | 0 | 0.7 | -57.06 | 0 | 0 | 9.31 | -40.21 | -0.07 | 0 | 0.13 | 18.18 | 0.07 | -12.5 | 0 | 0 | 185.00 | -82.51 |
| 2019 (6) | 2.01 | 0 | -1.59 | 0 | -0.33 | 0 | 0.01 | 0 | 0.42 | 0 | 1.63 | 0 | 0 | 0 | 15.57 | 0 | 0.18 | -35.71 | 0.11 | -42.11 | 0.08 | 100.0 | 0 | 0 | 1057.89 | 0 |
| 2018 (5) | -1.26 | 0 | -0.02 | 0 | 1.46 | 53.68 | -0.42 | 0 | -1.28 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.28 | 12.0 | 0.19 | -9.52 | 0.04 | 0.0 | 0 | 0 | -547.83 | 0 |
| 2017 (4) | -0.97 | 0 | -0.11 | 0 | 0.95 | 0 | 0.42 | 110.0 | -1.08 | 0 | 0.06 | -60.0 | 0 | 0 | 0.56 | -81.37 | 0.25 | 0 | 0.21 | 0 | 0.04 | -20.0 | 0 | 0 | -388.00 | 0 |
| 2016 (3) | -0.11 | 0 | -0.1 | 0 | -0.33 | 0 | 0.2 | 233.33 | -0.21 | 0 | 0.15 | 7.14 | 0 | 0 | 2.99 | 52.6 | -0.6 | 0 | -0.43 | 0 | 0.05 | 25.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 0.54 | -52.21 | -0.16 | 0 | 0.5 | 0 | 0.06 | -91.67 | 0.38 | -66.07 | 0.14 | 0 | 0 | 0 | 1.96 | 0 | 0.06 | -92.94 | 0.05 | -94.19 | 0.04 | 33.33 | 0 | 0 | 600.00 | 372.57 |
| 2014 (1) | 1.13 | -52.32 | -0.01 | 0 | -0.75 | 0 | 0.72 | 0 | 1.12 | -52.14 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.85 | 142.86 | 0.86 | 207.14 | 0.03 | -40.0 | 0 | 0 | 126.97 | -82.32 |
| 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) | 0.18 | -73.53 | -82.52 | 0.04 | 500.0 | 128.57 | -0.14 | 71.43 | 77.42 | -0.04 | 0 | -300.0 | 0.22 | -67.16 | -75.28 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.07 | -30.0 | 0 | -0.04 | -136.36 | -200.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 0.68 | 871.43 | -34.62 | -0.01 | 80.0 | -109.09 | -0.49 | -590.0 | 48.96 | 0 | -100.0 | -100.0 | 0.67 | 3250.0 | -41.74 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.25 | 0 | 0 | 0.1 | 150.0 | -41.18 | 0.11 | 57.14 | -35.29 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 485.71 | 593.88 | -6.59 |
| 24Q1 (18) | 0.07 | -46.15 | 114.29 | -0.05 | -400.0 | 16.67 | 0.1 | 1100.0 | -78.72 | 0.03 | 175.0 | -40.0 | 0.02 | -83.33 | 103.64 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.04 | 33.33 | -33.33 | 0.07 | 200.0 | 450.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 70.00 | 0 | 0 |
| 23Q4 (17) | 0.13 | -87.38 | -82.19 | -0.01 | 92.86 | 94.74 | -0.01 | 98.39 | 95.45 | -0.04 | -300.0 | 69.23 | 0.12 | -86.52 | -77.78 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.03 | 0 | -78.57 | -0.07 | -275.0 | -275.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 1.03 | -0.96 | 147.91 | -0.14 | -227.27 | 61.11 | -0.62 | 35.42 | -126.96 | -0.01 | -150.0 | -114.29 | 0.89 | -22.61 | 135.46 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0 | -100.0 | 100.0 | 0.04 | -76.47 | 121.05 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 1471.43 | 182.97 | 0 |
| 23Q2 (15) | 1.04 | 312.24 | 1045.45 | 0.11 | 283.33 | 178.57 | -0.96 | -304.26 | -740.0 | 0.02 | -60.0 | 0 | 1.15 | 309.09 | 560.0 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 0 | 0.17 | 183.33 | 13.33 | 0.17 | 950.0 | 30.77 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 520.00 | 0 | 809.09 |
| 23Q1 (14) | -0.49 | -167.12 | 7.55 | -0.06 | 68.42 | 50.0 | 0.47 | 313.64 | -39.74 | 0.05 | 138.46 | 400.0 | -0.55 | -201.85 | 15.38 | 0.01 | -83.33 | 0 | 0 | 0 | 0 | 0.30 | -83.14 | 0 | 0.06 | -57.14 | -64.71 | -0.02 | -150.0 | -111.76 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (13) | 0.73 | 133.95 | 343.33 | -0.19 | 47.22 | -1800.0 | -0.22 | -109.57 | -184.62 | -0.13 | -285.71 | 0 | 0.54 | 121.51 | 274.19 | 0.06 | -33.33 | 200.0 | 0 | 0 | 0 | 1.75 | -13.45 | 183.33 | 0.14 | 182.35 | 100.0 | 0.04 | 121.05 | -33.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1216.67 | 0 | 424.44 |
| 22Q3 (12) | -2.15 | -1854.55 | -411.9 | -0.36 | -157.14 | -80.0 | 2.3 | 1433.33 | 183.95 | 0.07 | 0 | -12.5 | -2.51 | -904.0 | -304.84 | 0.09 | 0 | 125.0 | 0 | 100.0 | 0 | 2.03 | 0 | 32.26 | -0.17 | -213.33 | -342.86 | -0.19 | -246.15 | -290.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q2 (11) | -0.11 | 79.25 | 56.0 | -0.14 | -16.67 | -227.27 | 0.15 | -80.77 | -11.76 | 0 | -100.0 | -100.0 | -0.25 | 61.54 | -78.57 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | 0.15 | -11.76 | -16.67 | 0.13 | -23.53 | 8.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -73.33 | 73.71 | 58.93 |
| 22Q1 (10) | -0.53 | -76.67 | -783.33 | -0.12 | -1100.0 | -200.0 | 0.78 | 200.0 | 1075.0 | 0.01 | 0 | 0 | -0.65 | -109.68 | -550.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.17 | 142.86 | 240.0 | 0.17 | 183.33 | 466.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -278.95 | 25.61 | -132.46 |
| 21Q4 (9) | -0.3 | 28.57 | -850.0 | -0.01 | 95.0 | 98.04 | 0.26 | -67.9 | -58.73 | 0 | -100.0 | -100.0 | -0.31 | 50.0 | 34.04 | 0.02 | -50.0 | -97.1 | 0 | 0 | 0 | 0.62 | -59.6 | -98.0 | 0.07 | 0.0 | 250.0 | 0.06 | -40.0 | 50.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -375.00 | -7.14 | -662.5 |
| 21Q3 (8) | -0.42 | -68.0 | -5.0 | -0.2 | -281.82 | -2100.0 | 0.81 | 376.47 | 1057.14 | 0.08 | 700.0 | 150.0 | -0.62 | -342.86 | -58.97 | 0.04 | 0 | 300.0 | 0 | 0 | 0 | 1.53 | 0 | 157.47 | 0.07 | -61.11 | 600.0 | 0.1 | -16.67 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -350.00 | -96.0 | 82.5 |
| 21Q2 (7) | -0.25 | -316.67 | -127.17 | 0.11 | 375.0 | 0 | 0.17 | 312.5 | 118.89 | 0.01 | 0 | 0.0 | -0.14 | -40.0 | -115.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.18 | 260.0 | 228.57 | 0.12 | 300.0 | 300.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -178.57 | -48.81 | -109.7 |
| 21Q1 (6) | -0.06 | -250.0 | 68.42 | -0.04 | 92.16 | -300.0 | -0.08 | -112.7 | -33.33 | 0 | -100.0 | 0 | -0.1 | 78.72 | 50.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.05 | 150.0 | 0.0 | 0.03 | -25.0 | -50.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -120.00 | -280.0 | 49.47 |
| 20Q4 (5) | 0.04 | 110.0 | 128.57 | -0.51 | -5200.0 | -750.0 | 0.63 | 800.0 | 147.73 | 0.16 | 200.0 | 14.29 | -0.47 | -20.51 | -135.0 | 0.69 | 6800.0 | 1280.0 | 0 | 0 | 0 | 30.94 | 5098.21 | 1310.94 | 0.02 | 100.0 | -85.71 | 0.04 | 0 | -50.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 66.67 | 103.33 | 142.86 |
| 20Q3 (4) | -0.4 | -143.48 | 0.0 | 0.01 | 0 | 0.0 | 0.07 | 107.78 | 0.0 | -0.16 | -1700.0 | 0.0 | -0.39 | -142.39 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.60 | 0 | 0.0 | 0.01 | 107.14 | 0.0 | 0 | -100.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -2000.00 | -208.7 | 0.0 |
| 20Q2 (3) | 0.92 | 584.21 | 0.0 | 0 | 100.0 | 0.0 | -0.9 | -1400.0 | 0.0 | 0.01 | 0 | 0.0 | 0.92 | 560.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.14 | -380.0 | 0.0 | 0.03 | -50.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1840.00 | 874.74 | 0.0 |
| 20Q1 (2) | -0.19 | -35.71 | 0.0 | -0.01 | 83.33 | 0.0 | -0.06 | 95.45 | 0.0 | 0 | -100.0 | 0.0 | -0.2 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.05 | -64.29 | 0.0 | 0.06 | -25.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | -237.50 | -52.68 | 0.0 |
| 19Q4 (1) | -0.14 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -1.32 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.19 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -155.56 | 0.0 | 0.0 |
