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 | 0.24 | 2300.0 | -0.31 | 0 | 0.04 | 0 | 0.51 | 0 | 0.01 | 0.0 | 0.01 | 0.0 | 0.17 | -3.16 | -0.22 | 0 | -0.05 | 0 | 0.14 | 0.0 | 0.01 | 0.0 | 270.00 | 0 |
| 2022 (9) | -0.63 | 0 | 0.01 | -75.0 | 0.01 | 0 | 0 | 0 | -0.62 | 0 | 0.01 | 0.0 | 0.01 | -66.67 | 0.17 | 22.85 | -0.38 | 0 | -0.21 | 0 | 0.14 | -6.67 | 0.01 | 0.0 | 0.00 | 0 |
| 2021 (8) | 0.82 | 228.0 | 0.04 | -75.0 | -0.09 | 0 | 0.13 | 85.71 | 0.86 | 109.76 | 0.01 | -94.74 | 0.03 | 0 | 0.14 | -96.27 | 0.02 | 0 | 0.1 | -44.44 | 0.15 | 50.0 | 0.01 | -66.67 | 315.38 | 291.08 |
| 2020 (7) | 0.25 | 0 | 0.16 | -84.0 | -0.29 | 0 | 0.07 | 0 | 0.41 | -30.51 | 0.19 | -50.0 | 0 | 0 | 3.75 | -49.61 | -1.02 | 0 | 0.18 | 0 | 0.1 | 0.0 | 0.03 | 0.0 | 80.65 | 0 |
| 2019 (6) | -0.41 | 0 | 1.0 | 0 | -0.31 | 0 | -0.01 | 0 | 0.59 | 0 | 0.38 | -57.3 | 1.19 | 0 | 7.44 | -56.3 | -0.68 | 0 | -0.61 | 0 | 0.1 | 66.67 | 0.03 | -25.0 | 0.00 | 0 |
| 2018 (5) | -0.28 | 0 | -0.88 | 0 | 0.59 | 0 | 0.01 | 0 | -1.16 | 0 | 0.89 | 161.76 | 0 | 0 | 17.02 | 210.81 | -0.55 | 0 | -0.39 | 0 | 0.06 | -14.29 | 0.04 | 0.0 | 0.00 | 0 |
| 2017 (4) | -0.77 | 0 | -0.15 | 0 | -0.12 | 0 | -0.03 | 0 | -0.92 | 0 | 0.34 | -44.26 | 0.19 | 533.33 | 5.48 | -35.2 | -0.23 | 0 | -0.15 | 0 | 0.07 | -22.22 | 0.04 | 33.33 | 0.00 | 0 |
| 2016 (3) | 0.35 | 0 | -0.01 | 0 | 0.22 | 0 | 0.02 | 0 | 0.34 | 0 | 0.61 | 1120.0 | 0.03 | 0 | 8.45 | 1831.39 | -0.3 | 0 | -0.21 | 0 | 0.09 | -10.0 | 0.03 | 0.0 | 0.00 | 0 |
| 2015 (2) | -1.1 | 0 | -0.17 | 0 | -0.22 | 0 | -0.16 | 0 | -1.27 | 0 | 0.05 | -16.67 | -0.1 | 0 | 0.44 | -3.91 | -0.23 | 0 | -0.1 | 0 | 0.1 | 0.0 | 0.03 | 0.0 | -3666.67 | 0 |
| 2014 (1) | -0.69 | 0 | -0.91 | 0 | -0.17 | 0 | -0.65 | 0 | -1.6 | 0 | 0.06 | 200.0 | -0.54 | 0 | 0.46 | 162.9 | 0.65 | 30.0 | 0.51 | 24.39 | 0.1 | 0.0 | 0.03 | 0.0 | -107.81 | 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 | 325.0 | 384.21 | 0.09 | 1000.0 | 350.0 | -0.09 | 10.0 | -114.06 | 0 | 0 | 0 | 0.63 | 352.0 | 470.59 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.07 | -136.84 | 63.16 | 0.08 | -57.89 | 153.33 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 450.00 | 531.25 | 0 |
| 24Q2 (19) | -0.24 | -134.78 | 31.43 | -0.01 | -111.11 | 0 | -0.1 | -242.86 | -350.0 | 0 | 0 | 0 | -0.25 | -132.05 | 28.57 | 0.01 | 0 | 0 | -0.01 | 0 | 0 | 0.39 | 0 | 0 | 0.19 | 195.0 | 258.33 | 0.19 | 205.56 | 337.5 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -104.35 | 0 | 0 |
| 24Q1 (18) | 0.69 | 283.33 | 7.81 | 0.09 | -70.0 | 212.5 | 0.07 | 110.45 | 121.88 | 0 | -100.0 | 0 | 0.78 | 62.5 | 39.29 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.2 | -180.0 | -25.0 | -0.18 | -154.55 | -28.57 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q4 (17) | 0.18 | 194.74 | 178.26 | 0.3 | 1400.0 | 2900.0 | -0.67 | -204.69 | -1440.0 | 0.03 | 0 | 200.0 | 0.48 | 382.35 | 318.18 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.25 | 231.58 | 350.0 | 0.33 | 320.0 | 3400.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 48.65 | 0 | 106.35 |
| 23Q3 (16) | -0.19 | 45.71 | 9.52 | 0.02 | 0 | 0 | 0.64 | 1500.0 | 611.11 | 0 | 0 | 0 | -0.17 | 51.43 | 19.05 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.09 | 0 | 0 | -0.19 | -58.33 | -1800.0 | -0.15 | -87.5 | -475.0 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | -0.35 | -154.69 | -191.67 | 0 | 100.0 | 100.0 | 0.04 | 112.5 | 100.0 | 0 | 0 | -100.0 | -0.35 | -162.5 | -169.23 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | -0.12 | 25.0 | -50.0 | -0.08 | 42.86 | 11.11 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.64 | 378.26 | 900.0 | -0.08 | -900.0 | 0 | -0.32 | -740.0 | -113.33 | 0 | -100.0 | 100.0 | 0.56 | 354.55 | 800.0 | 0 | 0 | 0 | 0.01 | 0 | 0 | -0.00 | 0 | 0 | -0.16 | -60.0 | 20.0 | -0.14 | -1300.0 | 6.67 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q4 (13) | -0.23 | -9.52 | -125.27 | 0.01 | 0 | -66.67 | 0.05 | -44.44 | 112.5 | 0.01 | 0 | 0.0 | -0.22 | -4.76 | -123.4 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.1 | -900.0 | -143.48 | -0.01 | -125.0 | -103.57 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -766.67 | -192.06 | -369.6 |
| 22Q3 (12) | -0.21 | -75.0 | 46.15 | 0 | 100.0 | 0 | 0.09 | 350.0 | -64.0 | 0 | -100.0 | -100.0 | -0.21 | -61.54 | 46.15 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 87.5 | 92.86 | 0.04 | 144.44 | 136.36 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | -262.50 | 0 | 0 |
| 22Q2 (11) | -0.12 | -50.0 | -300.0 | -0.01 | 0 | 0 | 0.02 | 113.33 | 300.0 | 0.03 | 175.0 | 50.0 | -0.13 | -62.5 | -316.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 60.0 | 11.11 | -0.09 | 40.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.08 | -108.79 | -132.0 | 0 | -100.0 | 0 | -0.15 | 62.5 | -314.29 | -0.04 | -500.0 | -300.0 | -0.08 | -108.51 | -132.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.00 | 0 | 0 | -0.2 | -186.96 | -1100.0 | -0.15 | -153.57 | -1600.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q4 (9) | 0.91 | 333.33 | 1416.67 | 0.03 | 0 | -62.5 | -0.4 | -260.0 | -350.0 | 0.01 | -87.5 | -96.0 | 0.94 | 341.03 | 571.43 | 0 | 0 | 100.0 | 0.03 | 0 | 0 | -0.00 | 0 | 100.0 | 0.23 | 264.29 | 192.0 | 0.28 | 354.55 | 247.37 | 0.04 | 33.33 | 33.33 | 0 | 0 | -100.0 | 284.38 | 0 | 0 |
| 21Q3 (8) | -0.39 | -750.0 | -221.88 | 0 | 0 | -100.0 | 0.25 | 2600.0 | 154.35 | 0.08 | 300.0 | 125.0 | -0.39 | -750.0 | -173.58 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.14 | -55.56 | -55.56 | -0.11 | -22.22 | -57.14 | 0.03 | -25.0 | -25.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.06 | -76.0 | 106.9 | 0 | 0 | 100.0 | -0.01 | -114.29 | 96.43 | 0.02 | 0.0 | -60.0 | 0.06 | -76.0 | 106.12 | 0 | 0 | -100.0 | 0 | -100.0 | 0 | -0.00 | 0 | -100.0 | -0.09 | -550.0 | 75.0 | -0.09 | -1000.0 | -112.33 | 0.04 | 0.0 | 100.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | 100.0 |
| 21Q1 (6) | 0.25 | 316.67 | -66.67 | 0 | -100.0 | 100.0 | 0.07 | -56.25 | -76.67 | 0.02 | -92.0 | -77.78 | 0.25 | 78.57 | -65.28 | 0 | 100.0 | -100.0 | 0.01 | 0 | 0 | -0.00 | 100.0 | -100.0 | 0.02 | 108.0 | 106.06 | 0.01 | 105.26 | 103.45 | 0.04 | 33.33 | 100.0 | 0 | -100.0 | -100.0 | 500.00 | 0 | 0 |
| 20Q4 (5) | 0.06 | -81.25 | -64.71 | 0.08 | -61.9 | -92.66 | 0.16 | 134.78 | 113.11 | 0.25 | 178.12 | 316.67 | 0.14 | -73.58 | -88.89 | -0.06 | -150.0 | -150.0 | 0 | 0 | -100.0 | -2.88 | -132.45 | -138.7 | -0.25 | -177.78 | -38.89 | -0.19 | -171.43 | -90.0 | 0.03 | -25.0 | 50.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.32 | 136.78 | 0.0 | 0.21 | 290.91 | 0.0 | -0.46 | -64.29 | 0.0 | -0.32 | -740.0 | 0.0 | 0.53 | 154.08 | 0.0 | 0.12 | 20.0 | 0.0 | 0 | 0 | 0.0 | 8.89 | -18.22 | 0.0 | -0.09 | 75.0 | 0.0 | -0.07 | -109.59 | 0.0 | 0.04 | 100.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -0.87 | -216.0 | 0.0 | -0.11 | -266.67 | 0.0 | -0.28 | -193.33 | 0.0 | 0.05 | -44.44 | 0.0 | -0.98 | -236.11 | 0.0 | 0.1 | 233.33 | 0.0 | 0 | 0 | 0.0 | 10.87 | 160.87 | 0.0 | -0.36 | -9.09 | 0.0 | 0.73 | 351.72 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -114.47 | 0 | 0.0 |
| 20Q1 (2) | 0.75 | 341.18 | 0.0 | -0.03 | -102.75 | 0.0 | 0.3 | 124.59 | 0.0 | 0.09 | 50.0 | 0.0 | 0.72 | -42.86 | 0.0 | 0.03 | -75.0 | 0.0 | 0 | -100.0 | 0.0 | 4.17 | -44.1 | 0.0 | -0.33 | -83.33 | 0.0 | -0.29 | -190.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.17 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | -1.22 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 1.26 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 7.45 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
