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) | 0.08 | 0 | -0.08 | 0 | 1.9 | 763.64 | 0.09 | -50.0 | 0 | 0 | 0.1 | 25.0 | 0 | 0 | 3.62 | 15.49 | -1.18 | 0 | -1.92 | 0 | 0.24 | 50.0 | 0.04 | -20.0 | 0.00 | 0 |
| 2022 (9) | 0 | 0 | -0.13 | 0 | 0.22 | -90.27 | 0.18 | 0 | -0.13 | 0 | 0.08 | 700.0 | 0 | 0 | 3.14 | 1041.96 | -0.64 | 0 | -0.86 | 0 | 0.16 | 0.0 | 0.05 | 66.67 | 0.00 | 0 |
| 2021 (8) | -1.99 | 0 | 0.01 | 0 | 2.26 | 0 | -0.12 | 0 | -1.98 | 0 | 0.01 | -75.0 | 0 | 0 | 0.27 | -78.23 | -0.52 | 0 | -0.79 | 0 | 0.16 | 0.0 | 0.03 | 50.0 | 0.00 | 0 |
| 2020 (7) | 0.6 | -87.98 | -0.34 | 0 | -0.36 | 0 | 0.05 | -79.17 | 0.26 | -94.72 | 0.04 | -50.0 | 0 | 0 | 1.26 | 125.87 | -0.46 | 0 | -0.42 | 0 | 0.16 | 33.33 | 0.02 | -33.33 | 0.00 | 0 |
| 2019 (6) | 4.99 | 0 | -0.07 | 0 | -4.75 | 0 | 0.24 | 0 | 4.92 | 0 | 0.08 | -20.0 | 0 | 0 | 0.56 | -69.66 | 1.24 | 0 | 1.21 | 0 | 0.12 | 20.0 | 0.03 | -25.0 | 366.91 | 0 |
| 2018 (5) | -3.67 | 0 | -0.1 | 0 | 3.95 | 13.51 | -0.34 | 0 | -3.77 | 0 | 0.1 | -28.57 | 0 | 0 | 1.84 | -37.91 | -0.3 | 0 | -0.25 | 0 | 0.1 | 0.0 | 0.04 | 33.33 | 0.00 | 0 |
| 2017 (4) | -3.72 | 0 | -0.26 | 0 | 3.48 | 140.0 | 1.08 | 176.92 | -3.98 | 0 | 0.14 | 180.0 | 0 | 0 | 2.97 | 267.8 | -0.6 | 0 | -0.66 | 0 | 0.1 | -16.67 | 0.03 | 50.0 | 0.00 | 0 |
| 2016 (3) | -1.05 | 0 | -0.07 | 0 | 1.45 | 47.96 | 0.39 | 0 | -1.12 | 0 | 0.05 | -50.0 | 0 | 0 | 0.81 | -51.29 | 0.05 | -79.17 | 0.05 | -79.17 | 0.12 | 9.09 | 0.02 | 0 | -552.63 | 0 |
| 2015 (2) | -1.49 | 0 | -0.1 | 0 | 0.98 | -26.32 | -0.22 | 0 | -1.59 | 0 | 0.1 | -9.09 | 0 | 0 | 1.66 | -40.85 | 0.24 | 0 | 0.24 | 0 | 0.11 | 10.0 | 0 | 0 | -425.71 | 0 |
| 2014 (1) | -0.46 | 0 | -0.11 | 0 | 1.33 | 49.44 | 0.09 | 0 | -0.57 | 0 | 0.11 | 22.22 | 0 | 0 | 2.80 | 65.76 | -0.13 | 0 | -0.17 | 0 | 0.1 | -60.0 | 0 | 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) | 1.43 | 182.66 | 1000.0 | 0.1 | -92.54 | 350.0 | -1.82 | -2933.33 | -169.2 | 0.06 | 400.0 | -72.73 | 1.53 | 492.31 | 1600.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.32 | 21.95 | -6.67 | -0.39 | -148.75 | 38.1 | 0.02 | 0.0 | -71.43 | 0 | -100.0 | -100.0 | 0.00 | 100.0 | 0 |
| 24Q2 (19) | -1.73 | -1061.11 | -493.18 | 1.34 | 174.03 | 0 | -0.06 | 14.29 | -160.0 | -0.02 | 0.0 | 71.43 | -0.39 | 76.07 | -188.64 | 0.02 | 0 | 0 | 0 | 0 | 0 | 5.88 | 0 | 0 | -0.41 | 10.87 | -485.71 | 0.8 | 263.27 | 633.33 | 0.02 | -33.33 | -71.43 | 0.01 | 0.0 | 0.0 | -208.43 | 0 | 0 |
| 24Q1 (18) | 0.18 | 134.62 | 800.0 | -1.81 | -9150.0 | -3520.0 | -0.07 | 88.33 | 69.57 | -0.02 | 0.0 | 33.33 | -1.63 | -226.0 | -5333.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.46 | 20.69 | -100.0 | -0.49 | 32.88 | -19.51 | 0.03 | -40.0 | -57.14 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.52 | -500.0 | -44.44 | 0.02 | 150.0 | 150.0 | -0.6 | -122.81 | -230.43 | -0.02 | -109.09 | -150.0 | -0.5 | -655.56 | -25.0 | 0.02 | -33.33 | 100.0 | 0 | 0 | 0 | 11.76 | 182.35 | 511.76 | -0.58 | -93.33 | -241.18 | -0.73 | -15.87 | -192.0 | 0.05 | -28.57 | 25.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.13 | -70.45 | 192.86 | -0.04 | 0 | -300.0 | 2.63 | 2530.0 | 2490.91 | 0.22 | 414.29 | 833.33 | 0.09 | -79.55 | 175.0 | 0.03 | 0 | -25.0 | 0 | 0 | -100.0 | 4.17 | 0 | -25.0 | -0.3 | -328.57 | -57.89 | -0.63 | -320.0 | -152.0 | 0.07 | 0.0 | 75.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.44 | 2100.0 | 25.71 | 0 | 100.0 | 100.0 | 0.1 | 143.48 | 143.48 | -0.07 | -133.33 | -143.75 | 0.44 | 1566.67 | 62.96 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | -0.07 | 69.57 | 50.0 | -0.15 | 63.41 | 21.05 | 0.07 | 0.0 | 75.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.02 | 105.56 | -86.67 | -0.05 | -25.0 | -66.67 | -0.23 | -150.0 | -309.09 | -0.03 | -175.0 | -400.0 | -0.03 | 92.5 | -125.0 | 0.05 | 400.0 | 400.0 | 0 | 0 | 100.0 | 7.81 | 306.25 | 384.38 | -0.23 | -35.29 | -64.29 | -0.41 | -64.0 | -156.25 | 0.07 | 75.0 | 75.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.36 | -157.14 | -1900.0 | -0.04 | -300.0 | -116.67 | 0.46 | 518.18 | 4500.0 | 0.04 | 233.33 | 233.33 | -0.4 | -233.33 | -253.85 | 0.01 | -75.0 | 0 | 0 | -100.0 | 100.0 | 1.92 | -65.38 | 0 | -0.17 | 10.53 | -6.25 | -0.25 | 0.0 | -13.64 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.14 | -140.0 | 91.95 | 0.02 | 125.0 | 166.67 | -0.11 | 52.17 | -105.98 | -0.03 | -118.75 | -200.0 | -0.12 | -144.44 | 93.22 | 0.04 | 33.33 | 300.0 | 0.08 | 233.33 | 0 | 5.56 | 27.78 | 288.89 | -0.19 | -35.71 | -5.56 | -0.25 | -31.58 | 28.57 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.35 | 133.33 | 185.37 | -0.08 | -166.67 | 61.9 | -0.23 | -309.09 | -162.16 | 0.16 | 1500.0 | 223.08 | 0.27 | 125.0 | 143.55 | 0.03 | 200.0 | 0 | -0.06 | -100.0 | -700.0 | 4.35 | 169.57 | 0 | -0.14 | 0.0 | 26.32 | -0.19 | -18.75 | 13.64 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.15 | 650.0 | 15.38 | -0.03 | -112.5 | -400.0 | 0.11 | 1000.0 | 175.0 | 0.01 | 133.33 | 0 | 0.12 | -53.85 | -14.29 | 0.01 | 0 | 0 | -0.03 | -200.0 | 0 | 1.61 | 0 | 0 | -0.14 | 12.5 | -1500.0 | -0.16 | 27.27 | 0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | 0.02 | 101.15 | -96.08 | 0.24 | 900.0 | 168.57 | 0.01 | -99.46 | 103.7 | -0.03 | -200.0 | -150.0 | 0.26 | 114.69 | 62.5 | 0 | -100.0 | 0 | -0.01 | 0 | 0 | -0.00 | -100.0 | 0 | -0.16 | 11.11 | -128.57 | -0.22 | 37.14 | -633.33 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | -1.74 | -324.39 | -627.27 | -0.03 | 85.71 | 40.0 | 1.84 | 397.3 | 3780.0 | 0.03 | 123.08 | -89.66 | -1.77 | -185.48 | -732.14 | 0.01 | 0 | 0 | 0 | -100.0 | 0 | 1.43 | 0 | 0 | -0.18 | 5.26 | -500.0 | -0.35 | -59.09 | 0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | -0.41 | -415.38 | 43.84 | -0.21 | -2200.0 | -362.5 | 0.37 | 825.0 | -21.28 | -0.13 | 0 | 51.85 | -0.62 | -542.86 | 4.62 | 0 | 0 | -100.0 | 0.01 | 0 | 0 | -0.00 | 0 | -100.0 | -0.19 | -2000.0 | -58.33 | -0.22 | 0 | -83.33 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 21Q1 (6) | 0.13 | -74.51 | -73.47 | 0.01 | 102.86 | 150.0 | 0.04 | 114.81 | 107.69 | 0 | -100.0 | 100.0 | 0.14 | -12.5 | -70.21 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.01 | 114.29 | 104.17 | 0 | 100.0 | 100.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 260.00 | -89.8 | 0 |
| 20Q4 (5) | 0.51 | 54.55 | 950.0 | -0.35 | -600.0 | 0 | -0.27 | -440.0 | -440.0 | 0.06 | -79.31 | 185.71 | 0.16 | -42.86 | 366.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.07 | -133.33 | -133.33 | -0.03 | 0 | 40.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2550.00 | 286.36 | 0 |
| 20Q3 (4) | 0.33 | 145.21 | 0.0 | -0.05 | -162.5 | 0.0 | -0.05 | -110.64 | 0.0 | 0.29 | 207.41 | 0.0 | 0.28 | 143.08 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.03 | 75.0 | 0.0 | 0 | 100.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 660.00 | 0 | 0.0 |
| 20Q2 (3) | -0.73 | -248.98 | 0.0 | 0.08 | 500.0 | 0.0 | 0.47 | 190.38 | 0.0 | -0.27 | -1250.0 | 0.0 | -0.65 | -238.3 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 1.47 | -57.84 | 0.0 | -0.12 | 50.0 | 0.0 | -0.12 | 53.85 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.49 | 916.67 | 0.0 | -0.02 | 0 | 0.0 | -0.52 | -940.0 | 0.0 | -0.02 | 71.43 | 0.0 | 0.47 | 883.33 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 3.49 | 247.09 | 0.0 | -0.24 | -700.0 | 0.0 | -0.26 | -420.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
