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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 (10) | -0.12 | 0 | -0.01 | 0 | 0.06 | 0 | 0.01 | 0 | -0.13 | 0 | 0.01 | -50.0 | 0 | 0 | 1.22 | -40.24 | -0.11 | 0 | -0.05 | 0 | 0.09 | 0.0 | 0 | 0 | -300.00 | 0 |
| 2023 (9) | 0.13 | 0.0 | -0.02 | 0 | -0.14 | 0 | 0 | 0 | 0.11 | -15.38 | 0.02 | 100.0 | 0 | 0 | 2.04 | 136.73 | 0.05 | -54.55 | 0.02 | -33.33 | 0.09 | 0.0 | 0 | 0 | 118.18 | 9.09 |
| 2022 (8) | 0.13 | -7.14 | 0 | 0 | -0.1 | 0 | -0.01 | 0 | 0.13 | -23.53 | 0.01 | 0 | 0 | 0 | 0.86 | 0 | 0.11 | 0 | 0.03 | 0 | 0.09 | -10.0 | 0 | 0 | 108.33 | 0 |
| 2021 (7) | 0.14 | 600.0 | 0.03 | 0 | -0.12 | 0 | 0.02 | -33.33 | 0.17 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.33 | 0 | -0.34 | 0 | 0.1 | -9.09 | 0 | 0 | 0.00 | 0 |
| 2020 (6) | 0.02 | -90.48 | -0.09 | 0 | 0.11 | 0 | 0.03 | 50.0 | -0.07 | 0 | 0.01 | -50.0 | 0 | 0 | 0.99 | -40.59 | -0.22 | 0 | -0.08 | 0 | 0.11 | -8.33 | 0 | 0 | 66.67 | -49.21 |
| 2019 (5) | 0.21 | 110.0 | -0.02 | 0 | -0.19 | 0 | 0.02 | 0 | 0.19 | 72.73 | 0.02 | 0.0 | 0 | 0 | 1.67 | 40.83 | -0.04 | 0 | 0.04 | 33.33 | 0.12 | 100.0 | 0 | 0 | 131.25 | 18.12 |
| 2018 (4) | 0.1 | -76.74 | 0.01 | -99.49 | -0.17 | 0 | -0.08 | 0 | 0.11 | -95.44 | 0.02 | 100.0 | 0 | 0 | 1.18 | 120.12 | -0.05 | 0 | 0.03 | 0 | 0.06 | -40.0 | 0 | 0 | 111.11 | -87.08 |
| 2017 (3) | 0.43 | 126.32 | 1.98 | 0 | -2.36 | 0 | 0.24 | 300.0 | 2.41 | 1506.67 | 0.01 | -85.71 | 0 | 0 | 0.54 | -84.25 | -0.12 | 0 | -0.05 | 0 | 0.1 | -28.57 | 0 | 0 | 860.00 | 0 |
| 2016 (2) | 0.19 | 0 | -0.04 | 0 | -0.26 | 0 | 0.06 | 20.0 | 0.15 | 0 | 0.07 | -41.67 | 0 | 0 | 3.41 | -25.73 | -0.97 | 0 | -1.18 | 0 | 0.14 | -6.67 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (1) | -0.23 | 0 | -0.06 | 0 | -0.08 | 0 | 0.05 | 0 | -0.29 | 0 | 0.12 | 50.0 | 0 | 0 | 4.60 | 121.26 | -0.85 | 0 | -0.96 | 0 | 0.15 | -21.05 | 0.01 | -50.0 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | -0.02 | 0.0 | -122.22 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | 0.02 | 300.0 | 100.0 | -0.02 | 0.0 | -122.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 150.0 | 100.0 | 0.09 | 400.0 | 350.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -18.18 | 0 | -108.08 |
| 24Q3 (19) | -0.02 | 60.0 | 77.78 | 0 | 0 | 100.0 | 0.03 | -50.0 | -25.0 | -0.01 | 0 | 0.0 | -0.02 | 60.0 | 80.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.04 | -33.33 | -500.0 | -0.03 | 25.0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 24Q2 (18) | -0.05 | -66.67 | -183.33 | 0 | 0 | 0 | 0.06 | 400.0 | 400.0 | 0 | -100.0 | -100.0 | -0.05 | -66.67 | -183.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 50.0 | -200.0 | -0.04 | 42.86 | -300.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 24Q1 (17) | -0.03 | -133.33 | -142.86 | 0 | 0 | 100.0 | -0.02 | 60.0 | 81.82 | 0.01 | 0.0 | 0 | -0.03 | -133.33 | -150.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.06 | -700.0 | 0 | -0.07 | -450.0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q4 (16) | 0.09 | 200.0 | -52.63 | 0 | 100.0 | 100.0 | -0.05 | -225.0 | -400.0 | 0.01 | 200.0 | 120.0 | 0.09 | 190.0 | -47.06 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.01 | 0.0 | 200.0 | 0.02 | 0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 225.00 | 150.0 | -76.32 |
| 23Q3 (15) | -0.09 | -250.0 | -80.0 | -0.01 | 0 | -200.0 | 0.04 | 300.0 | 233.33 | -0.01 | -200.0 | -200.0 | -0.1 | -266.67 | -150.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 4.00 | 0 | 0 | 0.01 | -66.67 | -85.71 | 0 | 100.0 | -100.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -450.00 | -175.0 | -260.0 |
| 23Q2 (14) | 0.06 | -14.29 | 250.0 | 0 | 100.0 | 0 | -0.02 | 81.82 | 0.0 | 0.01 | 0 | 0.0 | 0.06 | 0.0 | 250.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.03 | 0 | -40.0 | -0.01 | 0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 600.00 | 71.43 | 400.0 |
| 23Q1 (13) | 0.07 | -63.16 | 250.0 | -0.01 | 50.0 | 0 | -0.11 | -1000.0 | -175.0 | 0 | 100.0 | -100.0 | 0.06 | -64.71 | 200.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 4.35 | 0 | 0 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 350.00 | -63.16 | 250.0 |
| 22Q4 (12) | 0.19 | 480.0 | 1800.0 | -0.02 | -300.0 | 0 | -0.01 | 66.67 | -200.0 | -0.05 | -600.0 | -600.0 | 0.17 | 525.0 | 1600.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | -114.29 | 97.14 | 0 | -100.0 | 100.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 950.00 | 860.0 | 0 |
| 22Q3 (11) | -0.05 | -25.0 | -155.56 | 0.01 | 0 | -50.0 | -0.03 | -50.0 | 72.73 | 0.01 | 0.0 | -50.0 | -0.04 | 0.0 | -136.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | 40.0 | 600.0 | 0.02 | 0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -125.00 | 37.5 | -127.78 |
| 22Q2 (10) | -0.04 | -300.0 | -233.33 | 0 | 0 | -100.0 | -0.02 | 50.0 | 0.0 | 0.01 | -50.0 | 0 | -0.04 | -300.0 | -180.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 400.0 | 150.0 | 0 | 0 | -100.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | -200.00 | -300.0 | -500.0 |
| 22Q1 (9) | 0.02 | 100.0 | 100.0 | 0 | 0 | 100.0 | -0.04 | -500.0 | 0 | 0.02 | 100.0 | 0 | 0.02 | 100.0 | 300.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | 102.86 | 200.0 | 0 | 100.0 | 100.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 100.00 | 0 | 0.0 |
| 21Q4 (8) | 0.01 | -88.89 | 133.33 | 0 | -100.0 | 0 | 0.01 | 109.09 | -85.71 | 0.01 | -50.0 | 200.0 | 0.01 | -90.91 | 133.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.35 | -3600.0 | -337.5 | -0.34 | 0 | -750.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q3 (7) | 0.09 | 200.0 | 200.0 | 0.02 | 0.0 | 300.0 | -0.11 | -450.0 | -450.0 | 0.02 | 0 | -60.0 | 0.11 | 120.0 | 450.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | -50.0 | 133.33 | 0 | -100.0 | 0 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 450.00 | 800.0 | 350.0 |
| 21Q2 (6) | 0.03 | 200.0 | 0 | 0.02 | 200.0 | 150.0 | -0.02 | 0 | -140.0 | 0 | 0 | 100.0 | 0.05 | 600.0 | 225.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | 0.02 | 300.0 | 133.33 | 0.03 | 250.0 | 400.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 50.00 | -50.0 | 0 |
| 21Q1 (5) | 0.01 | 133.33 | -50.0 | -0.02 | 0 | 50.0 | 0 | -100.0 | 0 | 0 | 100.0 | -100.0 | -0.01 | 66.67 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 87.5 | 80.0 | -0.02 | 50.0 | 33.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | 0 | 0 |
| 20Q4 (4) | -0.03 | -200.0 | 0.0 | 0 | 100.0 | 0.0 | 0.07 | 450.0 | 0.0 | -0.01 | -120.0 | 0.0 | -0.03 | -250.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.08 | -166.67 | 0.0 | -0.04 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q3 (3) | 0.03 | 0 | 0.0 | -0.01 | 75.0 | 0.0 | -0.02 | -140.0 | 0.0 | 0.05 | 600.0 | 0.0 | 0.02 | 150.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.03 | 50.0 | 0.0 | 0 | 100.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 100.00 | 0 | 0.0 |
| 20Q2 (2) | 0 | -100.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.05 | 0 | 0.0 | -0.01 | -200.0 | 0.0 | -0.04 | -100.0 | 0.0 | 0.01 | 0 | 0.0 | 0.01 | 0 | 0.0 | 4.76 | 0 | 0.0 | -0.06 | -20.0 | 0.0 | -0.01 | 66.67 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (1) | 0.02 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
