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) | 0.36 | -53.25 | -0.04 | 0 | -0.81 | 0 | 0 | 0 | 0.32 | -55.56 | 0.03 | -50.0 | 0 | 0 | 0.48 | -39.09 | 0.16 | -54.29 | 0.15 | -62.5 | 0.06 | 0.0 | 0 | 0 | 171.43 | 2.41 |
| 2022 (9) | 0.77 | 7600.0 | -0.05 | 0 | 0.08 | 0 | 0 | 0 | 0.72 | 0 | 0.06 | 50.0 | 0 | 0 | 0.78 | 56.67 | 0.35 | 29.63 | 0.4 | 110.53 | 0.06 | 20.0 | 0 | 0 | 167.39 | 3917.39 |
| 2021 (8) | 0.01 | 0 | -0.05 | 0 | -0.12 | 0 | 0 | 0 | -0.04 | 0 | 0.04 | 0.0 | 0 | 0 | 0.50 | -34.67 | 0.27 | 0 | 0.19 | 0 | 0.05 | 25.0 | 0 | 0 | 4.17 | 0 |
| 2020 (7) | -0.15 | 0 | -0.05 | 0 | 0.06 | 0 | -0.02 | 0 | -0.2 | 0 | 0.04 | 100.0 | 0 | 0 | 0.77 | 165.9 | -0.12 | 0 | -0.1 | 0 | 0.04 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.36 | -18.18 | 0.04 | 0 | -0.39 | 0 | 0 | 0 | 0.4 | 2.56 | 0.02 | -50.0 | 0 | 0 | 0.29 | -47.12 | 0.28 | 2700.0 | 0.19 | 171.43 | 0.04 | 0.0 | 0.01 | 0.0 | 150.00 | -59.09 |
| 2018 (5) | 0.44 | 0 | -0.05 | 0 | -0.4 | 0 | 0 | 0 | 0.39 | 0 | 0.04 | 33.33 | 0 | 0 | 0.54 | 23.34 | 0.01 | -92.31 | 0.07 | 600.0 | 0.04 | -20.0 | 0.01 | 0.0 | 366.67 | 0 |
| 2017 (4) | -0.6 | 0 | -0.07 | 0 | 0.82 | 0 | 0 | 0 | -0.67 | 0 | 0.03 | 50.0 | 0 | 0 | 0.44 | 57.95 | 0.13 | -53.57 | 0.01 | -95.24 | 0.05 | 0.0 | 0.01 | 0.0 | -857.14 | 0 |
| 2016 (3) | 0.73 | 1116.67 | 0 | 0 | -0.55 | 0 | 0 | 0 | 0.73 | 1116.67 | 0.02 | 100.0 | 0 | 0 | 0.28 | 96.08 | 0.28 | 75.0 | 0.21 | 31.25 | 0.05 | -28.57 | 0.01 | 0.0 | 270.37 | 981.48 |
| 2015 (2) | 0.06 | -86.96 | 0 | 0 | -0.04 | 0 | 0.02 | 0 | 0.06 | -88.24 | 0.01 | -66.67 | 0 | 0 | 0.14 | -66.57 | 0.16 | 60.0 | 0.16 | 45.45 | 0.07 | -22.22 | 0.01 | 0.0 | 25.00 | -88.59 |
| 2014 (1) | 0.46 | -38.67 | 0.05 | 0 | -0.42 | 0 | -0.03 | 0 | 0.51 | -26.09 | 0.03 | -25.0 | 0 | 0 | 0.43 | -20.09 | 0.1 | 900.0 | 0.11 | 450.0 | 0.09 | 0.0 | 0.01 | 0.0 | 219.05 | -64.95 |
| 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) | -0.12 | -1100.0 | -136.36 | -0.96 | -336.36 | -9500.0 | 1.27 | 535.0 | 570.37 | 0.01 | 200.0 | 200.0 | -1.08 | -369.57 | -437.5 | 0.91 | 313.64 | 9000.0 | 0 | 0 | 0 | 60.67 | 437.73 | 8818.0 | 0.1 | -37.5 | 233.33 | 0.05 | -66.67 | -37.5 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | -200.00 | -3100.0 | -160.61 |
| 24Q2 (19) | -0.01 | 91.67 | 0 | -0.22 | -2100.0 | 0 | 0.2 | 0 | 195.24 | -0.01 | -200.0 | 0 | -0.23 | -76.92 | 0 | 0.22 | 0 | 0 | 0 | 0 | 0 | 11.28 | 0 | 0 | 0.16 | 45.45 | 128.57 | 0.15 | 0.0 | 66.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -6.25 | 91.67 | 0 |
| 24Q1 (18) | -0.12 | -1300.0 | -700.0 | -0.01 | 50.0 | 0 | 0 | 100.0 | 100.0 | 0.01 | 0 | 0.0 | -0.13 | -1200.0 | -750.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.11 | 266.67 | 450.0 | 0.15 | 600.0 | 1400.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | -75.00 | 0 | -175.0 |
| 23Q4 (17) | 0.01 | -96.97 | -98.75 | -0.02 | -100.0 | -300.0 | -0.03 | 88.89 | 88.89 | 0 | 100.0 | 100.0 | -0.01 | -103.12 | -101.23 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.77 | 13.08 | 0 | 0.03 | 0.0 | -57.14 | -0.03 | -137.5 | -200.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.33 | 0 | 725.0 | -0.01 | 0 | 50.0 | -0.27 | -28.57 | -165.85 | -0.01 | 0 | 0 | 0.32 | 0 | 1500.0 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.68 | 0 | -30.61 | 0.03 | -57.14 | -70.0 | 0.08 | -11.11 | -55.56 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 330.00 | 0 | 1467.5 |
| 23Q2 (15) | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.21 | 32.26 | 32.26 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.07 | 250.0 | -30.0 | 0.09 | 800.0 | -25.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (14) | 0.02 | -97.5 | 111.11 | 0 | -100.0 | 100.0 | -0.31 | -14.81 | -229.17 | 0.01 | 200.0 | 0 | 0.02 | -97.53 | 110.53 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.68 | 0 | -27.36 | 0.02 | -71.43 | -75.0 | 0.01 | 200.0 | -90.91 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | 0 | 166.67 |
| 22Q4 (13) | 0.8 | 1900.0 | 220.0 | 0.01 | 150.0 | 200.0 | -0.27 | -165.85 | 12.9 | -0.01 | 0 | 83.33 | 0.81 | 3950.0 | 237.5 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.07 | -30.0 | -36.36 | -0.01 | -105.56 | -112.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.04 | -60.0 | -90.48 | -0.02 | 0.0 | -100.0 | 0.41 | 232.26 | 232.26 | 0 | -100.0 | -100.0 | 0.02 | -75.0 | -95.12 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.98 | 2.94 | 93.14 | 0.1 | 0.0 | 25.0 | 0.18 | 50.0 | 157.14 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 21.05 | -72.63 | -95.99 |
| 22Q2 (11) | 0.1 | 155.56 | 113.89 | -0.02 | -100.0 | 0.0 | -0.31 | -229.17 | -162.0 | 0.02 | 0 | 0 | 0.08 | 142.11 | 110.81 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.95 | 2.38 | 0 | 0.1 | 25.0 | 66.67 | 0.12 | 9.09 | 500.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 76.92 | 151.28 | 103.21 |
| 22Q1 (10) | -0.18 | -172.0 | -357.14 | -0.01 | 0.0 | 0.0 | 0.24 | 177.42 | 0 | 0 | 100.0 | 0 | -0.19 | -179.17 | -416.67 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.93 | 96.28 | 60.93 | 0.08 | -27.27 | 166.67 | 0.11 | 37.5 | 450.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -150.00 | -154.0 | -164.29 |
| 21Q4 (9) | 0.25 | -40.48 | 196.15 | -0.01 | 0.0 | 75.0 | -0.31 | 0.0 | -306.67 | -0.06 | -220.0 | 0 | 0.24 | -41.46 | 180.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.47 | -6.64 | -59.95 | 0.11 | 37.5 | 1000.0 | 0.08 | 14.29 | 700.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 277.78 | -47.09 | 121.37 |
| 21Q3 (8) | 0.42 | 158.33 | 366.67 | -0.01 | 50.0 | 0.0 | -0.31 | -162.0 | -287.5 | 0.05 | 0 | 0 | 0.41 | 155.41 | 412.5 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.51 | 0 | -68.78 | 0.08 | 33.33 | 260.0 | 0.07 | 250.0 | 216.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 525.00 | 121.88 | 0 |
| 21Q2 (7) | -0.72 | -1128.57 | -550.0 | -0.02 | -100.0 | -100.0 | 0.5 | 0 | 4900.0 | 0 | 0 | 100.0 | -0.74 | -1333.33 | -593.33 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.06 | 100.0 | 200.0 | 0.02 | 0.0 | 150.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -2400.00 | -1128.57 | 0 |
| 21Q1 (6) | 0.07 | 126.92 | 150.0 | -0.01 | 75.0 | -200.0 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | 0.06 | 120.0 | 146.15 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.58 | -51.16 | 0 | 0.03 | 200.0 | 200.0 | 0.02 | 100.0 | 300.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 233.33 | 117.95 | 0 |
| 20Q4 (5) | -0.26 | -388.89 | -183.87 | -0.04 | -300.0 | -100.0 | 0.15 | 287.5 | 1400.0 | 0 | 0 | -100.0 | -0.3 | -475.0 | -203.45 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 1.18 | -27.22 | 116.57 | 0.01 | 120.0 | -90.0 | 0.01 | 116.67 | -66.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -1300.00 | 0 | -267.74 |
| 20Q3 (4) | 0.09 | -43.75 | 0.0 | -0.01 | 0.0 | 0.0 | -0.08 | -900.0 | 0.0 | 0 | 100.0 | 0.0 | 0.08 | -46.67 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 1.63 | 0 | 0.0 | -0.05 | 16.67 | 0.0 | -0.06 | -50.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.16 | 214.29 | 0.0 | -0.01 | -200.0 | 0.0 | 0.01 | 200.0 | 0.0 | -0.03 | 0 | 0.0 | 0.15 | 215.38 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | -100.0 | 0.0 | -0.04 | -300.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.14 | -145.16 | 0.0 | 0.01 | 150.0 | 0.0 | -0.01 | -200.0 | 0.0 | 0 | -100.0 | 0.0 | -0.13 | -144.83 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.03 | -130.0 | 0.0 | -0.01 | -133.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.31 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 775.00 | 0.0 | 0.0 |
