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) | -0.71 | 0 | 0.17 | 0 | -0.11 | 0 | 0.07 | 0 | -0.54 | 0 | 0.03 | -76.92 | 0 | 0 | 13.04 | -8.7 | -0.74 | 0 | -0.76 | 0 | 0.16 | 0.0 | 0.01 | -91.67 | 0.00 | 0 |
| 2022 (9) | -0.72 | 0 | -0.14 | 0 | -0.11 | 0 | -0.08 | 0 | -0.86 | 0 | 0.13 | 0 | 0 | 0 | 14.29 | 0 | -1.35 | 0 | -1.56 | 0 | 0.16 | -36.0 | 0.12 | -85.19 | 0.00 | 0 |
| 2021 (8) | 0.49 | -85.15 | -0.43 | 0 | -0.18 | 0 | 0.48 | -23.81 | 0.06 | -95.8 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.08 | 0 | -1.6 | 0 | 0.25 | 0.0 | 0.81 | -24.3 | 0.00 | 0 |
| 2020 (7) | 3.3 | 392.54 | -1.87 | 0 | -0.2 | 0 | 0.63 | 0 | 1.43 | 0 | 0.21 | 250.0 | 0 | 0 | 2.63 | 107.89 | 0.78 | 129.41 | 0.23 | -20.69 | 0.25 | 212.5 | 1.07 | 345.83 | 212.90 | 93.84 |
| 2019 (6) | 0.67 | 0 | -2.57 | 0 | 3.07 | 2261.54 | -0.07 | 0 | -1.9 | 0 | 0.06 | 50.0 | 0 | 0 | 1.27 | -87.34 | 0.34 | 0 | 0.29 | 0 | 0.08 | 700.0 | 0.24 | 2300.0 | 109.84 | 0 |
| 2018 (5) | -0.11 | 0 | -0.21 | 0 | 0.13 | 160.0 | -0.01 | 0 | -0.32 | 0 | 0.04 | 100.0 | -0.01 | 0 | 10.00 | 205.0 | -0.23 | 0 | -0.22 | 0 | 0.01 | 0 | 0.01 | -66.67 | 0.00 | 0 |
| 2017 (4) | 0.08 | 0 | 0.05 | 0 | 0.05 | -91.94 | 0 | 0 | 0.13 | 0 | 0.02 | 100.0 | 0 | 0 | 3.28 | 273.77 | -0.38 | 0 | -0.69 | 0 | 0 | 0 | 0.03 | -25.0 | 0.00 | 0 |
| 2016 (3) | -0.44 | 0 | -0.56 | 0 | 0.62 | 44.19 | -0.02 | 0 | -1.0 | 0 | 0.01 | 0.0 | 0 | 0 | 0.88 | 2.63 | -1.16 | 0 | -1.25 | 0 | 0.31 | -6.06 | 0.04 | 300.0 | 0.00 | 0 |
| 2015 (2) | -0.44 | 0 | 0.09 | -35.71 | 0.43 | 0 | -0.02 | 0 | -0.35 | 0 | 0.01 | 0.0 | 0 | 0 | 0.85 | 55.56 | -0.88 | 0 | -0.94 | 0 | 0.33 | -38.89 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | 0.44 | -8.33 | 0.14 | 0 | -0.84 | 0 | 0.02 | 100.0 | 0.58 | 65.71 | 0.01 | -85.71 | 0 | 0 | 0.55 | -71.11 | -0.62 | 0 | -1.25 | 0 | 0.54 | -31.65 | 0.01 | 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) | -0.09 | -50.0 | -125.0 | 0.01 | 0.0 | -75.0 | 0 | 100.0 | 100.0 | 0 | 0 | 100.0 | -0.08 | -60.0 | 0 | 0.01 | 0 | 0 | -0.01 | -200.0 | 50.0 | 0.00 | 0 | 0 | -0.09 | 25.0 | 25.0 | -0.08 | 33.33 | -14.29 | 0.01 | -80.0 | -66.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.06 | 57.14 | 75.0 | 0.01 | 0 | -66.67 | -0.02 | 0.0 | 50.0 | 0 | -100.0 | -100.0 | -0.05 | 64.29 | 76.19 | 0 | 0 | 0 | 0.01 | 0 | -50.0 | 0.00 | 0 | 0 | -0.12 | -9.09 | 53.85 | -0.12 | -50.0 | 60.0 | 0.05 | 66.67 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.14 | -100.0 | 61.11 | 0 | 100.0 | -100.0 | -0.02 | 0.0 | 33.33 | 0.01 | 0 | -80.0 | -0.14 | -27.27 | 36.36 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | -0.11 | 8.33 | 56.0 | -0.08 | 42.86 | 68.0 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.07 | -75.0 | 58.82 | -0.04 | -200.0 | -100.0 | -0.02 | 0.0 | 50.0 | 0 | 100.0 | 100.0 | -0.11 | 0 | 42.11 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.00 | 0 | 0 | -0.12 | 0.0 | 25.0 | -0.14 | -100.0 | 50.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.04 | 83.33 | 89.47 | 0.04 | 33.33 | 0 | -0.02 | 50.0 | -300.0 | -0.01 | -150.0 | 0.0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.02 | -200.0 | 0 | 0.00 | 0 | 0 | -0.12 | 53.85 | 64.71 | -0.07 | 76.67 | 83.33 | 0.03 | -50.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.24 | 33.33 | -71.43 | 0.03 | -78.57 | 150.0 | -0.04 | -33.33 | -100.0 | 0.02 | -60.0 | 166.67 | -0.21 | 4.55 | -5.0 | 0 | -100.0 | -100.0 | 0.02 | 0 | 0 | 0.00 | -100.0 | -100.0 | -0.26 | -4.0 | 36.59 | -0.3 | -20.0 | 21.05 | 0.06 | 20.0 | 100.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.36 | -111.76 | -1100.0 | 0.14 | 800.0 | 380.0 | -0.03 | 25.0 | 40.0 | 0.05 | 171.43 | 66.67 | -0.22 | -15.79 | -175.0 | 0.03 | 0 | -75.0 | 0 | 0 | 0 | 16.67 | 0 | -40.28 | -0.25 | -56.25 | 44.44 | -0.25 | 10.71 | 46.81 | 0.05 | 66.67 | -16.67 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.17 | 55.26 | -240.0 | -0.02 | 0 | 0 | -0.04 | -500.0 | 0.0 | -0.07 | -600.0 | -107.78 | -0.19 | 50.0 | -280.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.16 | 52.94 | 55.56 | -0.28 | 33.33 | 73.58 | 0.03 | 0.0 | -57.14 | 0.01 | -66.67 | -92.31 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.38 | -171.43 | -533.33 | 0 | 100.0 | 100.0 | 0.01 | 150.0 | 125.0 | -0.01 | 66.67 | -112.5 | -0.38 | -90.0 | -375.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.34 | 17.07 | -25.93 | -0.42 | -10.53 | -16.67 | 0.03 | 0.0 | -50.0 | 0.03 | 0.0 | -86.36 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.14 | -366.67 | -132.56 | -0.06 | -20.0 | 86.05 | -0.02 | 60.0 | 50.0 | -0.03 | -200.0 | -105.36 | -0.2 | -150.0 | 0 | 0.01 | -91.67 | 0 | 0 | 0 | 0 | 6.67 | -76.11 | 0 | -0.41 | 8.89 | -70.83 | -0.38 | 19.15 | -40.74 | 0.03 | -50.0 | -50.0 | 0.03 | -40.0 | -85.71 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.03 | 40.0 | -117.65 | -0.05 | 0 | -266.67 | -0.05 | -25.0 | 0.0 | 0.03 | -96.67 | 102.8 | -0.08 | -60.0 | -140.0 | 0.12 | 0 | 0 | 0 | 0 | 0 | 27.91 | 0 | 0 | -0.45 | -25.0 | -114.29 | -0.47 | 55.66 | -622.22 | 0.06 | -14.29 | -14.29 | 0.05 | -61.54 | -80.0 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | -0.05 | 16.67 | -106.58 | 0 | 100.0 | 100.0 | -0.04 | 0.0 | 0.0 | 0.9 | 1025.0 | 700.0 | -0.05 | 37.5 | 58.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.36 | -33.33 | -820.0 | -1.06 | -194.44 | -457.89 | 0.07 | 16.67 | 0.0 | 0.13 | -40.91 | -48.0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | -0.06 | -113.95 | 70.0 | -0.02 | 95.35 | 95.74 | -0.04 | 0.0 | 33.33 | 0.08 | -85.71 | 110.13 | -0.08 | 0 | 88.06 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.27 | -12.5 | -146.55 | -0.36 | -33.33 | -233.33 | 0.06 | 0.0 | -14.29 | 0.22 | 4.76 | -26.67 | 0.00 | 0 | 100.0 |
| 21Q2 (7) | 0.43 | 152.94 | -75.14 | -0.43 | -1533.33 | -19.44 | -0.04 | 20.0 | 0.0 | 0.56 | 152.34 | -64.56 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.24 | -14.29 | -148.98 | -0.27 | -400.0 | -155.1 | 0.06 | -14.29 | -14.29 | 0.21 | -16.0 | -27.59 | 0.00 | -100.0 | -100.0 |
| 21Q1 (6) | 0.17 | -77.63 | -82.11 | 0.03 | 103.41 | 127.27 | -0.05 | -25.0 | 0.0 | -1.07 | -613.33 | -5450.0 | 0.2 | 266.67 | -76.19 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.21 | -520.0 | 38.24 | 0.09 | 147.37 | 125.71 | 0.07 | 0.0 | 75.0 | 0.25 | 0.0 | 13.64 | 41.46 | -92.91 | 0 |
| 20Q4 (5) | 0.76 | 480.0 | 35.71 | -0.88 | -87.23 | 63.93 | -0.04 | 33.33 | -500.0 | -0.15 | 81.01 | -275.0 | -0.12 | 82.09 | 93.62 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.05 | -91.38 | -87.8 | -0.19 | -170.37 | -152.78 | 0.07 | 0.0 | 133.33 | 0.25 | -16.67 | 13.64 | 584.62 | 1970.77 | 536.81 |
| 20Q3 (4) | -0.2 | -111.56 | 0.0 | -0.47 | -30.56 | 0.0 | -0.06 | -50.0 | 0.0 | -0.79 | -150.0 | 0.0 | -0.67 | -148.91 | 0.0 | 0.18 | 800.0 | 0.0 | 0 | 0 | 0.0 | 7.63 | 689.41 | 0.0 | 0.58 | 18.37 | 0.0 | 0.27 | -44.9 | 0.0 | 0.07 | 0.0 | 0.0 | 0.3 | 3.45 | 0.0 | -31.25 | -115.35 | 0.0 |
| 20Q2 (3) | 1.73 | 82.11 | 0.0 | -0.36 | -227.27 | 0.0 | -0.04 | 20.0 | 0.0 | 1.58 | 7800.0 | 0.0 | 1.37 | 63.1 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.97 | 61.35 | 0.0 | 0.49 | 244.12 | 0.0 | 0.49 | 240.0 | 0.0 | 0.07 | 75.0 | 0.0 | 0.29 | 31.82 | 0.0 | 203.53 | 0 | 0.0 |
| 20Q1 (2) | 0.95 | 69.64 | 0.0 | -0.11 | 95.49 | 0.0 | -0.05 | -600.0 | 0.0 | 0.02 | 150.0 | 0.0 | 0.84 | 144.68 | 0.0 | 0.01 | -83.33 | 0.0 | 0 | 0 | 0.0 | 0.60 | -59.88 | 0.0 | -0.34 | -182.93 | 0.0 | -0.35 | -197.22 | 0.0 | 0.04 | 33.33 | 0.0 | 0.22 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.56 | 0.0 | 0.0 | -2.44 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -1.88 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 91.80 | 0.0 | 0.0 |
