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) | 0.44 | 0 | -1.33 | 0 | 0.09 | 0 | 0 | 0 | -0.89 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.28 | 0 | -1.92 | 0 | 0.02 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.22 | 0 | 0.09 | -10.0 | -0.38 | 0 | -1.81 | 0 | -0.13 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.25 | 0 | -11.7 | 0 | 0.02 | -33.33 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 0.75 | 44.23 | 0.1 | -96.0 | -0.62 | 0 | 0.23 | -66.67 | 0.85 | -71.85 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.2 | 0 | 0.57 | 72.73 | 0.03 | 0.0 | 0 | 0 | 125.00 | -13.46 |
| 2020 (7) | 0.52 | 0 | 2.5 | 0 | -2.86 | 0 | 0.69 | 60.47 | 3.02 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.23 | 0 | 0.33 | -26.67 | 0.03 | 0.0 | 0 | 0 | 144.44 | 0 |
| 2019 (6) | -0.64 | 0 | -0.84 | 0 | 0.44 | 0 | 0.43 | 4200.0 | -1.48 | 0 | 0.02 | -66.67 | -0.01 | 0 | 3.77 | -28.3 | -0.2 | 0 | 0.45 | -83.93 | 0.03 | -40.0 | 0 | 0 | -133.33 | 0 |
| 2018 (5) | -4.3 | 0 | 4.8 | 1500.0 | -0.14 | 0 | 0.01 | -97.37 | 0.5 | -12.28 | 0.06 | 200.0 | 0 | 0 | 5.26 | 450.0 | -0.37 | 0 | 2.8 | 0 | 0.05 | -72.22 | 0 | 0 | -150.88 | 0 |
| 2017 (4) | 0.27 | 0 | 0.3 | 66.67 | -1.26 | 0 | 0.38 | -41.54 | 0.57 | 0 | 0.02 | 0.0 | -0.34 | 0 | 0.96 | 95.22 | -0.62 | 0 | -0.22 | 0 | 0.18 | -48.57 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -0.33 | 0 | 0.18 | -89.66 | -0.82 | 0 | 0.65 | 6400.0 | -0.15 | 0 | 0.02 | 0.0 | -0.01 | 0 | 0.49 | 77.7 | -0.5 | 0 | 0.07 | -36.36 | 0.35 | -30.0 | 0.01 | -50.0 | -76.74 | 0 |
| 2015 (2) | -4.08 | 0 | 1.74 | 1350.0 | 0.41 | 13.89 | 0.01 | 0 | -2.34 | 0 | 0.02 | -75.0 | 0 | 0 | 0.28 | -54.14 | -0.3 | 0 | 0.11 | -73.17 | 0.5 | -10.71 | 0.02 | 0.0 | -647.62 | 0 |
| 2014 (1) | 1.09 | 0 | 0.12 | 0 | 0.36 | 0 | -0.01 | 0 | 1.21 | 0 | 0.08 | -95.15 | -0.16 | 0 | 0.60 | -95.44 | 0.42 | 0 | 0.41 | 0 | 0.56 | 12.0 | 0.02 | -50.0 | 110.10 | 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) | -0.1 | 16.67 | -66.67 | 0.64 | 33.33 | 378.26 | 0 | -100.0 | -100.0 | 0.06 | 220.0 | 0 | 0.54 | 50.0 | 286.21 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | 0.0 | -28.57 | -0.1 | -42.86 | -66.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.12 | -71.43 | -50.0 | 0.48 | 433.33 | 860.0 | 0.55 | 1933.33 | 5600.0 | -0.05 | -400.0 | -66.67 | 0.36 | 1700.0 | 1300.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -50.0 | 0.0 | -0.07 | -40.0 | -75.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.07 | -16.67 | -111.11 | 0.09 | 190.0 | 108.57 | -0.03 | 0.0 | 81.25 | -0.01 | -150.0 | -150.0 | 0.02 | 112.5 | 104.76 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 0.0 | 0.0 | -0.05 | 44.44 | -150.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.06 | 0.0 | -115.0 | -0.1 | 56.52 | 0 | -0.03 | -110.0 | -200.0 | 0.02 | 0 | -96.55 | -0.16 | 44.83 | -140.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 14.29 | -400.0 | -0.09 | -50.0 | 99.4 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.06 | 25.0 | 40.0 | -0.23 | -560.0 | -2400.0 | 0.3 | 3100.0 | 188.24 | 0 | 100.0 | 100.0 | -0.29 | -866.67 | -222.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 22.22 | 22.22 | -0.06 | -50.0 | -108.11 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | -0.08 | -112.7 | 77.78 | 0.05 | 104.76 | 0 | -0.01 | 93.75 | 0.0 | -0.03 | -250.0 | 95.08 | -0.03 | 92.86 | 91.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -50.0 | 0.0 | -0.04 | -100.0 | -109.76 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | 0.63 | 57.5 | 493.75 | -1.05 | 0 | -1600.0 | -0.16 | -1500.0 | -1500.0 | 0.02 | -96.55 | 103.57 | -0.42 | -205.0 | -366.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -400.0 | 25.0 | -0.02 | 99.87 | -105.26 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | 0.4 | 500.0 | 25.0 | 0 | -100.0 | -100.0 | -0.01 | 97.06 | 98.55 | 0.58 | 147.54 | 544.44 | 0.4 | 544.44 | 21.21 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 122.22 | 150.0 | -14.92 | -2116.22 | -10757.14 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -0.1 | 72.22 | -200.0 | 0.01 | 0 | 0 | -0.34 | -3300.0 | -182.93 | -1.22 | -100.0 | -2340.0 | -0.09 | 75.0 | -190.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | 0.0 | -50.0 | 0.74 | 80.49 | 335.29 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -13.33 | 84.44 | -124.0 |
| 22Q2 (11) | -0.36 | -125.0 | -460.0 | 0 | -100.0 | 100.0 | -0.01 | 0.0 | 95.65 | -0.61 | -8.93 | -284.85 | -0.36 | -300.0 | -550.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -12.5 | -125.0 | 0.41 | 7.89 | 1266.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -85.71 | -108.93 | -134.29 |
| 22Q1 (10) | -0.16 | -150.0 | -169.57 | 0.07 | 600.0 | -36.36 | -0.01 | 98.55 | 90.91 | -0.56 | -722.22 | -300.0 | -0.09 | -127.27 | -126.47 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -100.0 | -33.33 | 0.38 | 171.43 | 65.22 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -41.03 | -119.23 | -142.81 |
| 21Q4 (9) | 0.32 | 220.0 | 700.0 | 0.01 | 0 | -95.45 | -0.69 | -268.29 | -122.58 | 0.09 | 280.0 | -65.38 | 0.33 | 230.0 | 26.92 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 33.33 | 20.0 | 0.14 | -17.65 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 213.33 | 284.0 | -46.67 |
| 21Q3 (8) | 0.1 | 0.0 | -83.33 | 0 | 100.0 | -100.0 | 0.41 | 278.26 | 135.65 | -0.05 | -115.15 | -120.83 | 0.1 | 25.0 | -93.38 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -50.0 | -20.0 | 0.17 | 466.67 | 750.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 55.56 | -77.78 | -97.22 |
| 21Q2 (7) | 0.1 | -56.52 | 350.0 | -0.02 | -118.18 | -101.65 | -0.23 | -109.09 | 83.57 | 0.33 | 335.71 | -2.94 | 0.08 | -76.47 | -93.16 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 33.33 | 33.33 | 0.03 | -86.96 | -40.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 250.00 | 160.87 | 475.0 |
| 21Q1 (6) | 0.23 | 475.0 | 387.5 | 0.11 | -50.0 | -31.25 | -0.11 | 64.52 | 0 | -0.14 | -153.85 | 0.0 | 0.34 | 30.77 | 325.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -20.0 | 0.0 | 0.23 | 0 | -8.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 95.83 | -76.04 | 411.46 |
| 20Q4 (5) | 0.04 | -93.33 | 113.79 | 0.22 | -75.82 | 633.33 | -0.31 | 73.04 | -203.33 | 0.26 | 8.33 | -55.93 | 0.26 | -82.78 | 200.0 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | -0.05 | 0.0 | 16.67 | 0 | -100.0 | 100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 400.00 | -80.0 | 0 |
| 20Q3 (4) | 0.6 | 1600.0 | 0.0 | 0.91 | -24.79 | 0.0 | -1.15 | 17.86 | 0.0 | 0.24 | -29.41 | 0.0 | 1.51 | 29.06 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | 16.67 | 0.0 | 0.02 | -60.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2000.00 | 3100.0 | 0.0 |
| 20Q2 (3) | -0.04 | 50.0 | 0.0 | 1.21 | 656.25 | 0.0 | -1.4 | 0 | 0.0 | 0.34 | 342.86 | 0.0 | 1.17 | 1362.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.05 | -80.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -66.67 | -116.67 | 0.0 |
| 20Q1 (2) | -0.08 | 72.41 | 0.0 | 0.16 | 433.33 | 0.0 | 0 | -100.0 | 0.0 | -0.14 | -123.73 | 0.0 | 0.08 | 130.77 | 0.0 | 0 | -100.0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.25 | 377.78 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -30.77 | 0 | 0.0 |
| 19Q4 (1) | -0.29 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 11.11 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
