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) | 0.39 | 0 | -0.01 | 0 | 2.77 | -20.63 | -1.29 | 0 | 0.38 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.09 | 0 | 0.1 | -58.33 | 0.06 | 0.0 | 0 | 0 | 243.75 | 0 |
| 2022 (9) | -2.15 | 0 | 0.01 | 0 | 3.49 | 0 | -0.14 | 0 | -2.14 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.15 | -77.61 | 0.24 | -50.0 | 0.06 | 0.0 | 0 | 0 | -716.67 | 0 |
| 2021 (8) | 2.89 | 0 | 0 | 0 | -2.9 | 0 | -0.36 | 0 | 2.89 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.67 | 109.38 | 0.48 | 77.78 | 0.06 | 0.0 | 0 | 0 | 535.19 | 0 |
| 2020 (7) | -4.76 | 0 | 0 | 0 | 2.92 | 0 | 0.02 | 0 | -4.76 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.32 | -44.83 | 0.27 | -41.3 | 0.06 | 0.0 | 0 | 0 | -1442.42 | 0 |
| 2019 (6) | -0.93 | 0 | -0.02 | 0 | -1.52 | 0 | -0.17 | 0 | -0.95 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.58 | 16.0 | 0.46 | 2.22 | 0.06 | 0.0 | 0 | 0 | -178.85 | 0 |
| 2018 (5) | 2.3 | 0 | -0.01 | 0 | -3.24 | 0 | 0 | 0 | 2.29 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.5 | 66.67 | 0.45 | 0 | 0.06 | 0.0 | 0 | 0 | 450.98 | 0 |
| 2017 (4) | -3.58 | 0 | 0 | 0 | 4.58 | -0.65 | 0.03 | -91.67 | -3.58 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.3 | -84.92 | -0.07 | 0 | 0.06 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -4.51 | 0 | 1.56 | 178.57 | 4.61 | 375.26 | 0.36 | -64.36 | -2.95 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.99 | 0 | 1.48 | 0 | 0.06 | -14.29 | 0 | 0 | -292.86 | 0 |
| 2015 (2) | 0.78 | 0 | 0.56 | 0 | 0.97 | -87.05 | 1.01 | 0 | 1.34 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.04 | 0 | -0.69 | 0 | 0.07 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -9.52 | 0 | -0.08 | 0 | 7.49 | 12.29 | -1.12 | 0 | -9.6 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.47 | -31.88 | 0.33 | -52.86 | 0.07 | 0.0 | 0 | 0 | -2380.00 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 2.96 | 1873.33 | 743.48 | 0 | 0 | 0 | -2.85 | -475.0 | -1457.14 | -0.06 | -150.0 | 83.33 | 2.96 | 1873.33 | 743.48 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | -137.5 | 25.0 | -0.13 | -316.67 | -160.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 24Q2 (19) | 0.15 | 128.85 | -81.71 | 0 | 0 | 0 | 0.76 | 0 | 181.72 | 0.12 | 136.36 | 154.55 | 0.15 | 128.85 | -81.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.08 | 214.29 | 300.0 | 0.06 | 185.71 | -70.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 250.00 | 0 | -32.93 |
| 24Q1 (18) | -0.52 | -279.31 | -100.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.33 | 49.23 | -371.43 | -0.52 | -279.31 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | -275.0 | -40.0 | -0.07 | -800.0 | -16.67 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q4 (17) | 0.29 | 163.04 | 159.18 | 0 | 0 | 0 | 2.51 | 1095.24 | 225.97 | -0.65 | -80.56 | -828.57 | 0.29 | 163.04 | 159.18 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.04 | 200.0 | -80.95 | 0.01 | 120.0 | -96.97 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 966.67 | 0 | 770.75 |
| 23Q3 (16) | -0.46 | -156.1 | 75.66 | 0 | 0 | 0 | 0.21 | 122.58 | -85.52 | -0.36 | -63.64 | -1700.0 | -0.46 | -156.1 | 75.66 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 0.0 | -500.0 | -0.05 | -125.0 | -400.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q2 (15) | 0.82 | 415.38 | 446.67 | 0 | 0 | 0 | -0.93 | -193.94 | -216.25 | -0.22 | -214.29 | 0 | 0.82 | 415.38 | 446.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 20.0 | -100.0 | 0.2 | 433.33 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 372.73 | 0 | -50.3 |
| 23Q1 (14) | -0.26 | 46.94 | -471.43 | 0 | 0 | 0 | 0.99 | 28.57 | 106.25 | -0.07 | 0.0 | -40.0 | -0.26 | 46.94 | -471.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -123.81 | -25.0 | -0.06 | -118.18 | 14.29 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q4 (13) | -0.49 | 74.07 | -6.52 | 0 | 0 | 0 | 0.77 | -46.9 | -26.67 | -0.07 | -250.0 | 84.44 | -0.49 | 74.07 | -6.52 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.21 | 2000.0 | 110.0 | 0.33 | 3400.0 | 560.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -144.12 | 0 | 81.2 |
| 22Q3 (12) | -1.89 | -1360.0 | -47.66 | 0 | 0 | 0 | 1.45 | 81.25 | 354.39 | -0.02 | 0 | 86.67 | -1.89 | -1360.0 | -47.66 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | 150.0 | -80.0 | -0.01 | 0 | -133.33 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q2 (11) | 0.15 | 114.29 | 250.0 | 0 | 0 | 0 | 0.8 | 66.67 | 4100.0 | 0 | 100.0 | -100.0 | 0.15 | 114.29 | 250.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 50.0 | -105.56 | 0 | 100.0 | -100.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 750.00 | 0 | 2200.0 |
| 22Q1 (10) | 0.07 | 115.22 | -98.52 | 0 | 0 | 0 | 0.48 | -54.29 | 114.24 | -0.05 | 88.89 | -122.73 | 0.07 | 115.22 | -98.52 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -140.0 | -125.0 | -0.07 | -240.0 | -150.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q4 (9) | -0.46 | 64.06 | 87.33 | 0 | 0 | 0 | 1.05 | 284.21 | -39.31 | -0.45 | -200.0 | -542.86 | -0.46 | 64.06 | 87.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | 100.0 | 300.0 | 0.05 | 66.67 | 200.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | -766.67 | 76.04 | 0 |
| 21Q3 (8) | -1.28 | -1180.0 | 53.96 | 0 | 0 | 0 | -0.57 | -2750.0 | -115.08 | -0.15 | -600.0 | -350.0 | -1.28 | -1180.0 | 53.96 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | -86.11 | -77.27 | 0.03 | -88.46 | -83.33 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | -3200.00 | -8860.0 | -130.22 |
| 21Q2 (7) | -0.1 | -102.11 | 64.29 | 0 | 0 | 0 | -0.02 | 99.41 | 96.43 | 0.03 | -86.36 | 150.0 | -0.1 | -102.11 | 64.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.36 | 125.0 | 620.0 | 0.26 | 85.71 | 420.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -35.71 | -101.21 | 91.07 |
| 21Q1 (6) | 4.74 | 230.58 | 145.6 | 0 | 0 | 0 | -3.37 | -294.8 | -66.01 | 0.22 | 414.29 | 144.44 | 4.74 | 230.58 | 145.6 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | 420.0 | 60.0 | 0.14 | 380.0 | 55.56 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2962.50 | 0 | 68.85 |
| 20Q4 (5) | -3.63 | -30.58 | -9175.0 | 0 | 0 | 0 | 1.73 | -54.23 | 17400.0 | -0.07 | -216.67 | 22.22 | -3.63 | -30.58 | -9175.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -122.73 | -135.71 | -0.05 | -127.78 | -145.45 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 20Q3 (4) | -2.78 | -892.86 | 0.0 | 0 | 0 | 0.0 | 3.78 | 775.0 | 0.0 | 0.06 | 200.0 | 0.0 | -2.78 | -892.86 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.22 | 340.0 | 0.0 | 0.18 | 260.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1390.00 | -247.5 | 0.0 |
| 20Q2 (3) | -0.28 | -114.51 | 0.0 | 0 | 0 | 0.0 | -0.56 | 72.41 | 0.0 | -0.06 | -166.67 | 0.0 | -0.28 | -114.51 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.05 | -50.0 | 0.0 | 0.05 | -44.44 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -400.00 | -122.8 | 0.0 |
| 20Q1 (2) | 1.93 | 4725.0 | 0.0 | 0 | 0 | 0.0 | -2.03 | -20200.0 | 0.0 | 0.09 | 200.0 | 0.0 | 1.93 | 4725.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.1 | -28.57 | 0.0 | 0.09 | -18.18 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1754.55 | 5602.27 | 0.0 |
| 19Q4 (1) | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 30.77 | 0.0 | 0.0 |
