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) | -0.76 | 0 | -0.17 | 0 | -0.12 | 0 | -0.08 | 0 | -0.93 | 0 | 0.13 | -7.14 | 0.06 | 0 | 3.36 | 32.45 | -1.13 | 0 | -0.95 | 0 | 0.25 | -3.85 | 0.07 | 16.67 | 0.00 | 0 |
| 2022 (9) | 0.01 | -98.92 | -0.38 | 0 | 0.46 | 0 | -0.22 | 0 | -0.37 | 0 | 0.14 | 55.56 | -0.21 | 0 | 2.54 | 246.9 | -0.65 | 0 | -0.51 | 0 | 0.26 | 13.04 | 0.06 | 0.0 | 0.00 | 0 |
| 2021 (8) | 0.93 | 0 | -0.09 | 0 | -0.16 | 0 | 0.12 | 0 | 0.84 | 0 | 0.09 | 80.0 | 0.02 | 0 | 0.73 | 18.88 | 0.7 | 288.89 | 0.6 | 185.71 | 0.23 | 4.55 | 0.06 | 0.0 | 104.49 | 0 |
| 2020 (7) | -0.52 | 0 | 0.12 | 0 | -0.14 | 0 | -0.21 | 0 | -0.4 | 0 | 0.05 | -28.57 | -0.14 | 0 | 0.62 | -53.61 | 0.18 | 0 | 0.21 | 0 | 0.22 | 10.0 | 0.06 | 20.0 | -106.12 | 0 |
| 2019 (6) | 0.57 | 0 | -0.29 | 0 | -0.2 | 0 | 0.14 | 0 | 0.28 | 0 | 0.07 | 0 | -0.03 | 0 | 1.33 | 0 | -0.38 | 0 | -0.3 | 0 | 0.2 | 100.0 | 0.05 | 25.0 | 0.00 | 0 |
| 2018 (5) | -0.47 | 0 | -0.08 | 0 | -0.04 | 0 | -0.19 | 0 | -0.55 | 0 | 0 | 0 | 0.01 | 0 | -0.00 | 0 | -0.07 | 0 | 0.06 | 0 | 0.1 | -9.09 | 0.04 | -20.0 | -235.00 | 0 |
| 2017 (4) | -0.05 | 0 | -0.2 | 0 | -0.06 | 0 | -0.19 | 0 | -0.25 | 0 | 0.05 | -16.67 | 0 | 0 | 0.89 | 43.32 | -0.18 | 0 | -0.17 | 0 | 0.11 | -15.38 | 0.05 | 25.0 | 0.00 | 0 |
| 2016 (3) | 1.08 | 145.45 | -0.16 | 0 | -0.12 | 0 | -0.04 | 0 | 0.92 | 217.24 | 0.06 | -53.85 | -0.06 | 0 | 0.62 | -50.8 | -0.07 | 0 | 0.08 | -84.62 | 0.13 | -7.14 | 0.04 | 0.0 | 432.00 | 587.27 |
| 2015 (2) | 0.44 | -8.33 | -0.15 | 0 | -0.05 | 0 | 0.02 | 0 | 0.29 | 31.82 | 0.13 | -40.91 | 0.01 | 0 | 1.26 | -41.19 | 0.47 | 27.03 | 0.52 | 30.0 | 0.14 | 0.0 | 0.04 | 100.0 | 62.86 | -26.67 |
| 2014 (1) | 0.48 | 0 | -0.26 | 0 | -0.03 | 0 | 0 | 0 | 0.22 | 0 | 0.22 | 0 | 0 | 0 | 2.14 | 0 | 0.37 | 0 | 0.4 | 0 | 0.14 | 0 | 0.02 | 0 | 85.71 | 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) | -0.15 | -25.0 | -160.0 | -0.01 | 87.5 | -120.0 | -0.02 | 33.33 | -200.0 | -0.02 | 80.0 | 86.67 | -0.16 | 20.0 | -153.33 | 0.01 | -83.33 | 0 | 0 | 0 | -100.0 | 1.10 | -76.01 | 0 | -0.25 | -108.33 | 19.35 | -0.25 | 0 | -38.89 | 0.05 | -16.67 | -16.67 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 24Q2 (19) | -0.12 | -271.43 | 42.86 | -0.08 | -300.0 | 0 | -0.03 | 0.0 | 57.14 | -0.1 | 0 | 0 | -0.2 | -500.0 | 4.76 | 0.06 | 200.0 | 100.0 | 0 | -100.0 | -100.0 | 4.58 | 85.5 | 141.22 | -0.12 | 52.0 | 60.0 | 0 | 100.0 | 100.0 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -150.00 | 0 | 0 |
| 24Q1 (18) | 0.07 | 114.0 | 123.33 | -0.02 | 77.78 | 83.33 | -0.03 | 0.0 | 25.0 | 0 | -100.0 | 100.0 | 0.05 | 108.47 | 111.9 | 0.02 | -71.43 | -33.33 | 0.01 | -80.0 | 111.11 | 2.47 | -72.84 | -34.16 | -0.25 | 3.85 | 7.41 | -0.2 | 25.93 | 28.57 | 0.06 | 0.0 | -14.29 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.5 | -300.0 | -814.29 | -0.09 | -280.0 | 30.77 | -0.03 | -250.0 | 0.0 | 0.13 | 186.67 | -51.85 | -0.59 | -296.67 | -883.33 | 0.07 | 0 | -12.5 | 0.05 | -44.44 | 225.0 | 9.09 | 0 | -7.95 | -0.26 | 16.13 | 23.53 | -0.27 | -50.0 | 25.0 | 0.06 | 0.0 | -14.29 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.25 | 219.05 | 327.27 | 0.05 | 0 | 150.0 | 0.02 | 128.57 | 105.88 | -0.15 | 0 | -1400.0 | 0.3 | 242.86 | 242.86 | 0 | -100.0 | -100.0 | 0.09 | 800.0 | 228.57 | -0.00 | -100.0 | -100.0 | -0.31 | -3.33 | -933.33 | -0.18 | 18.18 | -700.0 | 0.06 | 0.0 | -14.29 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | -0.21 | 30.0 | 43.24 | 0 | 100.0 | 100.0 | -0.07 | -75.0 | -133.33 | 0 | 100.0 | 100.0 | -0.21 | 50.0 | 55.32 | 0.03 | 0.0 | 50.0 | 0.01 | 111.11 | 112.5 | 1.90 | -49.37 | 22.47 | -0.3 | -11.11 | -36.36 | -0.22 | 21.43 | -46.67 | 0.06 | -14.29 | 0.0 | 0.02 | 100.0 | 100.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.3 | -528.57 | -171.43 | -0.12 | 7.69 | -140.0 | -0.04 | -33.33 | -104.65 | -0.05 | -118.52 | 73.68 | -0.42 | -600.0 | -213.51 | 0.03 | -62.5 | 0.0 | -0.09 | -125.0 | -800.0 | 3.75 | -62.03 | 116.25 | -0.27 | 20.59 | -350.0 | -0.28 | 22.22 | -833.33 | 0.07 | 0.0 | 16.67 | 0.01 | -50.0 | -50.0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 0.07 | 163.64 | -86.79 | -0.13 | -30.0 | -1200.0 | -0.03 | 91.18 | 0.0 | 0.27 | 2800.0 | 370.0 | -0.06 | 71.43 | -111.54 | 0.08 | 700.0 | 366.67 | -0.04 | 42.86 | -300.0 | 9.88 | 1559.26 | 916.46 | -0.34 | -1033.33 | -585.71 | -0.36 | -1300.0 | -1000.0 | 0.07 | 0.0 | 16.67 | 0.02 | 100.0 | 100.0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -0.11 | 70.27 | -131.43 | -0.1 | 0.0 | -233.33 | -0.34 | -1033.33 | -325.0 | -0.01 | 91.67 | -116.67 | -0.21 | 55.32 | -165.62 | 0.01 | -50.0 | -85.71 | -0.07 | 12.5 | -240.0 | 0.60 | -61.61 | -68.45 | -0.03 | 86.36 | -109.68 | 0.03 | 120.0 | -89.29 | 0.07 | 16.67 | 16.67 | 0.01 | 0.0 | 0.0 | -100.00 | 0 | -200.0 |
| 22Q2 (11) | -0.37 | -188.1 | -640.0 | -0.1 | -100.0 | -100.0 | -0.03 | -103.49 | 0.0 | -0.12 | 36.84 | -154.55 | -0.47 | -227.03 | -370.0 | 0.02 | -33.33 | -33.33 | -0.08 | -700.0 | -100.0 | 1.55 | -10.59 | 61.24 | -0.22 | -266.67 | -229.41 | -0.15 | -400.0 | -266.67 | 0.06 | 0.0 | 20.0 | 0.01 | -50.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (10) | 0.42 | -20.75 | 281.82 | -0.05 | -400.0 | -600.0 | 0.86 | 2966.67 | 2966.67 | -0.19 | -90.0 | -216.67 | 0.37 | -28.85 | 208.33 | 0.03 | 200.0 | 0.0 | -0.01 | -150.0 | 0.0 | 1.73 | 243.35 | 73.41 | -0.06 | -185.71 | -140.0 | -0.03 | -175.0 | -116.67 | 0.06 | 0.0 | 20.0 | 0.02 | 100.0 | 100.0 | 840.00 | 74.34 | 1732.73 |
| 21Q4 (9) | 0.53 | 51.43 | 488.89 | -0.01 | 66.67 | 90.91 | -0.03 | 62.5 | 25.0 | -0.1 | -266.67 | -266.67 | 0.52 | 62.5 | 2700.0 | -0.03 | -142.86 | -200.0 | 0.02 | -60.0 | 122.22 | -1.21 | -164.11 | -216.53 | 0.07 | -77.42 | -72.0 | 0.04 | -85.71 | -78.95 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 481.82 | 381.82 | 1291.92 |
| 21Q3 (8) | 0.35 | 800.0 | 225.0 | -0.03 | 40.0 | 25.0 | -0.08 | -166.67 | -166.67 | 0.06 | -72.73 | 121.43 | 0.32 | 420.0 | 200.0 | 0.07 | 133.33 | 600.0 | 0.05 | 225.0 | 350.0 | 1.89 | 96.23 | 490.57 | 0.31 | 82.35 | 47.62 | 0.28 | 211.11 | 16.67 | 0.06 | 20.0 | 20.0 | 0.01 | 0.0 | -50.0 | 100.00 | 400.0 | 210.71 |
| 21Q2 (7) | -0.05 | -145.45 | 84.85 | -0.05 | -600.0 | -119.23 | -0.03 | 0.0 | 57.14 | 0.22 | 466.67 | 2100.0 | -0.1 | -183.33 | -42.86 | 0.03 | 0.0 | 50.0 | -0.04 | -300.0 | -100.0 | 0.96 | -3.85 | 1.92 | 0.17 | 13.33 | 162.96 | 0.09 | -50.0 | 142.86 | 0.05 | 0.0 | -50.0 | 0.01 | 0.0 | -66.67 | -33.33 | -172.73 | 0 |
| 21Q1 (6) | 0.11 | 22.22 | 0 | 0.01 | 109.09 | 0 | -0.03 | 25.0 | 0 | -0.06 | -200.0 | 0 | 0.12 | 700.0 | 0 | 0.03 | 0.0 | 0 | -0.01 | 88.89 | 0 | 1.00 | -3.67 | 0 | 0.15 | -40.0 | 0 | 0.18 | -5.26 | 0 | 0.05 | -16.67 | 0 | 0.01 | 0.0 | 0 | 45.83 | 32.41 | 0 |
| 20Q4 (5) | 0.09 | 132.14 | 0 | -0.11 | -175.0 | 0 | -0.04 | -33.33 | 0 | 0.06 | 121.43 | 0 | -0.02 | 93.75 | 0 | 0.03 | 200.0 | 0 | -0.09 | -350.0 | 0 | 1.04 | 224.91 | 0 | 0.25 | 19.05 | 0 | 0.19 | -20.83 | 0 | 0.06 | 20.0 | 0 | 0.01 | -50.0 | 0 | 34.62 | 138.32 | 0 |
| 20Q3 (4) | -0.28 | 15.15 | 0.0 | -0.04 | -115.38 | 0.0 | -0.03 | 57.14 | 0.0 | -0.28 | -2900.0 | 0.0 | -0.32 | -357.14 | 0.0 | 0.01 | -50.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.32 | -66.13 | 0.0 | 0.21 | 177.78 | 0.0 | 0.24 | 214.29 | 0.0 | 0.05 | -50.0 | 0.0 | 0.02 | -33.33 | 0.0 | -90.32 | 0 | 0.0 |
| 20Q2 (3) | -0.33 | 0 | 0.0 | 0.26 | 0 | 0.0 | -0.07 | 0 | 0.0 | 0.01 | 0 | 0.0 | -0.07 | 0 | 0.0 | 0.02 | 0 | 0.0 | -0.02 | 0 | 0.0 | 0.94 | 0 | 0.0 | -0.27 | 0 | 0.0 | -0.21 | 0 | 0.0 | 0.1 | 0 | 0.0 | 0.03 | 0 | 0.0 | 0.00 | 0 | 0.0 |
