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 | 1.17 | 200.0 | -1.57 | 0 | 0.05 | 0 | 0.9 | 0 | 0.03 | -25.0 | 0 | 0 | 0.83 | -31.67 | -0.52 | 0 | -0.34 | 0 | 0.16 | -11.11 | 0.04 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.43 | 0 | 0.39 | 0 | -0.17 | 0 | -0.15 | 0 | -0.04 | 0 | 0.04 | -42.86 | 0 | 0 | 1.22 | -23.69 | -0.59 | 0 | -0.04 | 0 | 0.18 | -25.0 | 0.04 | 33.33 | -238.89 | 0 |
| 2021 (8) | 1.58 | 0 | -0.84 | 0 | -0.02 | 0 | -0.13 | 0 | 0.74 | 0 | 0.07 | 75.0 | 0.09 | 0 | 1.60 | 66.21 | -0.48 | 0 | -0.1 | 0 | 0.24 | -7.69 | 0.03 | 200.0 | 929.41 | 0 |
| 2020 (7) | -0.64 | 0 | 0.07 | 0 | -0.28 | 0 | 0.05 | -73.68 | -0.57 | 0 | 0.04 | -69.23 | 0 | 0 | 0.96 | -45.93 | -0.57 | 0 | -0.27 | 0 | 0.26 | 4.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | 0.33 | 26.92 | -0.39 | 0 | 0.62 | 40.91 | 0.19 | 375.0 | -0.06 | 0 | 0.13 | 44.44 | 0 | 0 | 1.78 | 23.3 | 0.53 | 5200.0 | 0.31 | 24.0 | 0.25 | 8.7 | 0.01 | -66.67 | 57.89 | 13.56 |
| 2018 (5) | 0.26 | -55.93 | -0.05 | 0 | 0.44 | 7.32 | 0.04 | -66.67 | 0.21 | 0 | 0.09 | 28.57 | 0 | 0 | 1.44 | 22.8 | 0.01 | -96.43 | 0.25 | 212.5 | 0.23 | 0.0 | 0.03 | 0.0 | 50.98 | -70.62 |
| 2017 (4) | 0.59 | 883.33 | -1.18 | 0 | 0.41 | -55.43 | 0.12 | 0 | -0.59 | 0 | 0.07 | -22.22 | 0 | 0 | 1.17 | -26.79 | 0.28 | 0 | 0.08 | 700.0 | 0.23 | -17.86 | 0.03 | 200.0 | 173.53 | 767.65 |
| 2016 (3) | 0.06 | -92.68 | -0.21 | 0 | 0.92 | 1433.33 | -0.03 | 0 | -0.15 | 0 | 0.09 | 200.0 | 0 | 0 | 1.60 | 226.74 | -0.18 | 0 | 0.01 | -94.12 | 0.28 | -12.5 | 0.01 | 0.0 | 20.00 | -87.8 |
| 2015 (2) | 0.82 | 290.48 | -0.05 | 0 | 0.06 | 0 | -0.02 | 0 | 0.77 | 185.19 | 0.03 | -62.5 | 0 | 0 | 0.49 | -73.73 | 0.04 | 0 | 0.17 | 0 | 0.32 | -3.03 | 0.01 | 0.0 | 164.00 | 0 |
| 2014 (1) | 0.21 | -22.22 | 0.06 | 0 | -1.2 | 0 | 0 | 0 | 0.27 | 1250.0 | 0.08 | -63.64 | 0 | 0 | 1.87 | -61.0 | -0.54 | 0 | -0.42 | 0 | 0.33 | 0.0 | 0.01 | -50.0 | 0.00 | 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) | -0.29 | -307.14 | 25.64 | -0.34 | -3300.0 | -780.0 | -0.01 | 97.37 | 66.67 | 0.05 | 600.0 | 0.0 | -0.63 | -584.62 | -85.29 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.99 | -4.95 | -32.67 | -0.06 | 40.0 | 68.42 | -0.1 | -42.86 | 0.0 | 0.04 | -20.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.14 | 7.69 | -50.0 | -0.01 | -107.69 | -101.41 | -0.38 | -22.58 | -280.0 | -0.01 | -133.33 | 0 | 0.13 | -50.0 | -86.87 | 0.01 | -87.5 | 0 | 0 | 0 | 0 | 1.04 | -88.28 | 0 | -0.1 | 23.08 | 50.0 | -0.07 | -333.33 | 12.5 | 0.05 | 25.0 | 25.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 24Q1 (18) | 0.13 | 44.44 | 150.0 | 0.13 | -40.91 | -31.58 | -0.31 | 0 | 78.32 | 0.03 | 50.0 | 250.0 | 0.26 | -16.13 | 471.43 | 0.08 | 0 | 700.0 | 0 | 0 | 0 | 8.89 | 0 | 664.44 | -0.13 | -360.0 | 27.78 | 0.03 | 200.0 | 117.65 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 162.50 | 8.33 | 0 |
| 23Q4 (17) | 0.09 | 123.08 | 160.0 | 0.22 | 340.0 | 266.67 | 0 | 100.0 | -100.0 | 0.02 | -60.0 | -50.0 | 0.31 | 191.18 | 444.44 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.05 | 126.32 | 141.67 | 0.01 | 110.0 | 107.14 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 150.00 | 0 | 0 |
| 23Q3 (16) | -0.39 | -239.29 | -360.0 | 0.05 | -92.96 | 266.67 | -0.03 | 70.0 | 66.67 | 0.05 | 0 | 183.33 | -0.34 | -134.34 | -383.33 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 1.47 | 0 | 2.94 | -0.19 | 5.0 | 5.0 | -0.1 | -25.0 | -300.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | 0.28 | 207.69 | 86.67 | 0.71 | 273.68 | 173.08 | -0.1 | 93.01 | -350.0 | 0 | 100.0 | -100.0 | 0.99 | 1514.29 | 141.46 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.2 | -11.11 | -53.85 | -0.08 | 52.94 | -233.33 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | -0.26 | -73.33 | 55.17 | 0.19 | 216.67 | 111.11 | -1.43 | -14400.0 | -1091.67 | -0.02 | -150.0 | 85.71 | -0.07 | 22.22 | 85.71 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 1.16 | 0 | -49.42 | -0.18 | -50.0 | -38.46 | -0.17 | -21.43 | -1600.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -0.15 | -200.0 | -225.0 | 0.06 | 300.0 | 200.0 | 0.01 | 111.11 | 120.0 | 0.04 | 166.67 | 200.0 | -0.09 | -175.0 | -250.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.12 | 40.0 | -200.0 | -0.14 | -380.0 | -450.0 | 0.04 | 0.0 | -20.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.15 | 0.0 | -84.04 | -0.03 | -111.54 | 85.0 | -0.09 | -325.0 | 0 | -0.06 | -700.0 | -50.0 | 0.12 | -70.73 | -83.78 | 0.01 | 0.0 | -75.0 | 0 | 0 | -100.0 | 1.43 | 25.71 | -64.64 | -0.2 | -53.85 | -53.85 | 0.05 | -16.67 | -16.67 | 0.04 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 150.00 | 10.0 | -79.26 |
| 22Q2 (11) | 0.15 | 125.86 | 150.0 | 0.26 | 188.89 | 186.67 | 0.04 | 133.33 | -50.0 | 0.01 | 107.14 | 112.5 | 0.41 | 183.67 | 270.83 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 1.14 | -50.57 | 38.64 | -0.13 | 0.0 | -44.44 | 0.06 | 700.0 | 200.0 | 0.04 | 0.0 | -42.86 | 0.01 | 0.0 | 0.0 | 136.36 | 109.4 | -54.55 |
| 22Q1 (10) | -0.58 | -583.33 | -228.89 | 0.09 | 250.0 | 131.03 | -0.12 | -140.0 | -100.0 | -0.14 | -250.0 | -566.67 | -0.49 | -916.67 | -406.25 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 2.30 | 175.86 | 122.99 | -0.13 | -225.0 | 40.91 | -0.01 | -125.0 | 92.86 | 0.04 | -20.0 | -42.86 | 0.01 | 0.0 | 0 | -1450.00 | -1308.33 | 0 |
| 21Q4 (9) | 0.12 | -87.23 | 112.12 | -0.06 | 70.0 | -112.0 | -0.05 | 0 | 82.14 | -0.04 | 0.0 | 55.56 | 0.06 | -91.89 | 112.24 | 0.01 | -75.0 | 150.0 | 0 | -100.0 | 0 | 0.83 | -79.38 | 161.25 | -0.04 | 69.23 | 76.47 | 0.04 | -33.33 | -63.64 | 0.05 | -16.67 | -28.57 | 0.01 | 0.0 | 0 | 120.00 | -83.4 | 121.82 |
| 21Q3 (8) | 0.94 | 1466.67 | 1040.0 | -0.2 | 33.33 | 16.67 | 0 | -100.0 | -100.0 | -0.04 | 50.0 | -100.0 | 0.74 | 408.33 | 317.65 | 0.04 | 300.0 | 33.33 | 0.09 | 0 | 0 | 4.04 | 392.93 | 18.52 | -0.13 | -44.44 | -44.44 | 0.06 | 200.0 | 150.0 | 0.06 | -14.29 | -14.29 | 0.01 | 0.0 | 0 | 723.08 | 141.03 | 0 |
| 21Q2 (7) | 0.06 | -86.67 | -57.14 | -0.3 | -3.45 | 0 | 0.08 | 233.33 | -20.0 | -0.08 | -366.67 | -233.33 | -0.24 | -250.0 | -271.43 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.82 | -20.49 | -14.75 | -0.09 | 59.09 | -50.0 | -0.06 | 57.14 | 33.33 | 0.07 | 0.0 | 16.67 | 0.01 | 0 | 0 | 300.00 | 0 | 0 |
| 21Q1 (6) | 0.45 | 145.45 | 45.16 | -0.29 | -158.0 | -52.63 | -0.06 | 78.57 | 66.67 | 0.03 | 133.33 | -70.0 | 0.16 | 132.65 | 33.33 | 0.01 | 150.0 | -66.67 | 0 | 0 | 0 | 1.03 | 175.77 | -73.54 | -0.22 | -29.41 | 12.0 | -0.14 | -227.27 | 17.65 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (5) | -0.99 | -890.0 | -360.53 | 0.5 | 308.33 | 150.0 | -0.28 | -500.0 | -660.0 | -0.09 | -350.0 | -190.0 | -0.49 | -44.12 | -184.48 | -0.02 | -166.67 | -150.0 | 0 | 0 | 0 | -1.36 | -139.91 | -157.82 | -0.17 | -88.89 | -440.0 | 0.11 | 191.67 | 257.14 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | -550.00 | 0 | 0 |
| 20Q3 (4) | -0.1 | -171.43 | 0.0 | -0.24 | 0 | 0.0 | 0.07 | -30.0 | 0.0 | -0.02 | -133.33 | 0.0 | -0.34 | -342.86 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 3.41 | 254.55 | 0.0 | -0.09 | -50.0 | 0.0 | -0.12 | -33.33 | 0.0 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.14 | -54.84 | 0.0 | 0 | 100.0 | 0.0 | 0.1 | 155.56 | 0.0 | 0.06 | -40.0 | 0.0 | 0.14 | 16.67 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.96 | -75.32 | 0.0 | -0.06 | 76.0 | 0.0 | -0.09 | 47.06 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.31 | -18.42 | 0.0 | -0.19 | -195.0 | 0.0 | -0.18 | -460.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.12 | -79.31 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 3.90 | 65.58 | 0.0 | -0.25 | -600.0 | 0.0 | -0.17 | -142.86 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.35 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
