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) | -1.21 | 0 | -0.11 | 0 | 1.08 | 0 | -0.18 | 0 | -1.32 | 0 | 0.07 | 133.33 | -0.01 | 0 | 1.12 | 73.05 | 0.11 | 0 | -0.21 | 0 | 0.26 | 8.33 | 0.07 | -30.0 | -1008.33 | 0 |
| 2022 (9) | -2.47 | 0 | 1.41 | 840.0 | -0.14 | 0 | -0.02 | 0 | -1.06 | 0 | 0.03 | 50.0 | 0 | 0 | 0.65 | 39.68 | -1.82 | 0 | -1.8 | 0 | 0.24 | 4.35 | 0.1 | 0.0 | 0.00 | 0 |
| 2021 (8) | -0.58 | 0 | 0.15 | 0 | -0.13 | 0 | -0.38 | 0 | -0.43 | 0 | 0.02 | -75.0 | 0 | 0 | 0.46 | -70.73 | -1.07 | 0 | -0.96 | 0 | 0.23 | -8.0 | 0.1 | 11.11 | 0.00 | 0 |
| 2020 (7) | 0.28 | 0 | -0.18 | 0 | 0.24 | 0 | 0.01 | 0 | 0.1 | 0 | 0.08 | -27.27 | 0 | 0 | 1.58 | -23.11 | -0.76 | 0 | -1.03 | 0 | 0.25 | 4.17 | 0.09 | -30.77 | 0.00 | 0 |
| 2019 (6) | -0.86 | 0 | 0.25 | 0 | -0.31 | 0 | -0.08 | 0 | -0.61 | 0 | 0.11 | -45.0 | 0 | 0 | 2.05 | -46.23 | -1.14 | 0 | -1.22 | 0 | 0.24 | 200.0 | 0.13 | -13.33 | 0.00 | 0 |
| 2018 (5) | -0.32 | 0 | -0.71 | 0 | 0.02 | 0 | 0.03 | 0 | -1.03 | 0 | 0.2 | 185.71 | 0 | 0 | 3.82 | 226.61 | -0.36 | 0 | -0.4 | 0 | 0.08 | 0.0 | 0.15 | -11.76 | 0.00 | 0 |
| 2017 (4) | -1.42 | 0 | -1.64 | 0 | -1.85 | 0 | -0.67 | 0 | -3.06 | 0 | 0.07 | -12.5 | 0 | 0 | 1.17 | -20.97 | 0.09 | -50.0 | -0.84 | 0 | 0.08 | -60.0 | 0.17 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.52 | 0 | -0.03 | 0 | -1.1 | 0 | -1.11 | 0 | -0.55 | 0 | 0.08 | -20.0 | 0 | 0 | 1.48 | -27.99 | 0.18 | 0 | -0.69 | 0 | 0.2 | -20.0 | 0.17 | 0.0 | 0.00 | 0 |
| 2015 (2) | -0.62 | 0 | 2.3 | 0 | 0.09 | 125.0 | -2.0 | 0 | 1.68 | 68.0 | 0.1 | -54.55 | 0 | 0 | 2.05 | -20.01 | -0.37 | 0 | 0.48 | 269.23 | 0.25 | -7.41 | 0.17 | -5.56 | -68.89 | 0 |
| 2014 (1) | 1.33 | -2.21 | -0.33 | 0 | 0.04 | -42.86 | 0.83 | 124.32 | 1.0 | -50.74 | 0.22 | 57.14 | 0 | 0 | 2.57 | 118.2 | -0.58 | 0 | 0.13 | -71.11 | 0.27 | -25.0 | 0.18 | 63.64 | 229.31 | 55.12 |
| 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) | -0.38 | 7.32 | 26.92 | 0.01 | 112.5 | 133.33 | 0.47 | 20.51 | 1040.0 | 0.02 | -90.0 | 140.0 | -0.37 | 24.49 | 32.73 | 0.02 | -71.43 | -33.33 | -0.05 | 0 | 0 | 1.13 | -72.07 | -59.7 | 0.11 | 222.22 | 124.44 | 0.06 | 20.0 | 119.35 | 0.05 | -16.67 | 0.0 | 0.01 | 0.0 | -50.0 | -316.67 | 7.32 | 0 |
| 24Q2 (19) | -0.41 | 38.81 | -1950.0 | -0.08 | 0 | -300.0 | 0.39 | 1200.0 | 2050.0 | 0.2 | 225.0 | 217.65 | -0.49 | 26.87 | -1125.0 | 0.07 | 600.0 | 600.0 | 0 | 0 | 0 | 4.05 | 316.76 | 519.08 | -0.09 | 79.07 | -156.25 | 0.05 | 110.42 | 266.67 | 0.06 | 20.0 | -14.29 | 0.01 | 0.0 | -50.0 | -341.67 | 0 | -925.0 |
| 24Q1 (18) | -0.67 | -26.42 | -378.57 | 0 | 100.0 | 100.0 | 0.03 | -86.36 | -96.81 | -0.16 | -300.0 | -633.33 | -0.67 | -15.52 | -346.67 | 0.01 | -50.0 | 0.0 | 0 | 100.0 | 0 | 0.97 | 26.7 | -5.83 | -0.43 | -167.19 | -38.71 | -0.48 | -226.32 | -50.0 | 0.05 | -37.5 | -28.57 | 0.01 | 0.0 | -50.0 | 0.00 | 100.0 | 0 |
| 23Q4 (17) | -0.53 | -1.92 | 35.37 | -0.05 | -66.67 | -110.64 | 0.22 | 540.0 | 650.0 | 0.08 | 260.0 | 900.0 | -0.58 | -5.45 | -65.71 | 0.02 | -33.33 | 100.0 | -0.01 | 0 | 0 | 0.77 | -72.67 | 37.16 | 0.64 | 242.22 | 218.52 | 0.38 | 222.58 | 173.08 | 0.08 | 60.0 | 33.33 | 0.01 | -50.0 | -66.67 | -112.77 | 0 | 0 |
| 23Q3 (16) | -0.52 | -2500.0 | -23.81 | -0.03 | -50.0 | -103.09 | -0.05 | -150.0 | -25.0 | -0.05 | 70.59 | -25.0 | -0.55 | -1275.0 | -200.0 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 2.80 | 328.97 | 143.93 | -0.45 | -381.25 | 2.17 | -0.31 | -933.33 | 32.61 | 0.05 | -28.57 | -16.67 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 23Q2 (15) | -0.02 | 85.71 | 96.43 | -0.02 | -100.0 | 33.33 | -0.02 | -102.13 | 33.33 | -0.17 | -666.67 | -1600.0 | -0.04 | 73.33 | 93.22 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.65 | -36.6 | -13.73 | 0.16 | 151.61 | 300.0 | -0.03 | 90.62 | 57.14 | 0.07 | 0.0 | 16.67 | 0.02 | 0.0 | 0.0 | -33.33 | 0 | 99.4 |
| 23Q1 (14) | -0.14 | 82.93 | 78.79 | -0.01 | -102.13 | 0 | 0.94 | 2450.0 | 3233.33 | 0.03 | 400.0 | -40.0 | -0.15 | 57.14 | 77.27 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 1.03 | 84.54 | 0 | -0.31 | 42.59 | 58.11 | -0.32 | 38.46 | 57.33 | 0.07 | 16.67 | 16.67 | 0.02 | -33.33 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.82 | -95.24 | -1011.11 | 0.47 | -51.55 | 771.43 | -0.04 | 0.0 | -33.33 | -0.01 | 75.0 | 66.67 | -0.35 | -163.64 | -1850.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.56 | -51.4 | 0 | -0.54 | -17.39 | -575.0 | -0.52 | -13.04 | -136.36 | 0.06 | 0.0 | 20.0 | 0.03 | 50.0 | 50.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.42 | 25.0 | -13.51 | 0.97 | 3333.33 | 246.43 | -0.04 | -33.33 | -33.33 | -0.04 | -300.0 | -300.0 | 0.55 | 193.22 | 711.11 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 1.15 | 51.72 | 0 | -0.46 | -475.0 | -206.67 | -0.46 | -557.14 | -187.5 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 22Q2 (11) | -0.56 | 15.15 | -566.67 | -0.03 | 0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.01 | -120.0 | 97.37 | -0.59 | 10.61 | -755.56 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.76 | 0 | 0 | -0.08 | 89.19 | 84.62 | -0.07 | 90.67 | 69.57 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | -5600.00 | 0 | 0 |
| 22Q1 (10) | -0.66 | -833.33 | -57.14 | 0 | 100.0 | 100.0 | -0.03 | 0.0 | 0.0 | 0.05 | 266.67 | 0 | -0.66 | -3400.0 | -43.48 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.74 | -825.0 | -131.25 | -0.75 | -240.91 | -114.29 | 0.06 | 20.0 | 0.0 | 0.02 | 0.0 | -33.33 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.09 | 124.32 | 126.47 | -0.07 | -125.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.03 | -250.0 | -400.0 | 0.02 | 122.22 | 104.88 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.08 | 46.67 | -172.73 | -0.22 | -37.5 | -340.0 | 0.05 | -16.67 | -16.67 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q3 (8) | -0.37 | -408.33 | -12.12 | 0.28 | 1033.33 | 566.67 | -0.03 | 0.0 | 0.0 | 0.02 | 105.26 | 200.0 | -0.09 | -200.0 | 76.92 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.15 | 71.15 | 0.0 | -0.16 | 30.43 | 20.0 | 0.06 | 0.0 | -14.29 | 0.02 | -33.33 | 0.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.12 | 128.57 | -87.23 | -0.03 | 25.0 | 0.0 | -0.03 | 0.0 | -109.09 | -0.38 | 0 | -642.86 | 0.09 | 119.57 | -90.11 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.52 | -62.5 | -85.71 | -0.23 | 34.29 | 28.12 | 0.06 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.42 | -23.53 | 0 | -0.04 | 42.86 | -100.0 | -0.03 | 0.0 | 0.0 | 0 | -100.0 | 100.0 | -0.46 | -12.2 | -2200.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.86 | 49.14 | -55.6 | -0.32 | -390.91 | 25.58 | -0.35 | -600.0 | 25.53 | 0.06 | 0.0 | 0.0 | 0.03 | 50.0 | 50.0 | 0.00 | 100.0 | 0 |
| 20Q4 (5) | -0.34 | -3.03 | -477.78 | -0.07 | -16.67 | 93.86 | -0.03 | 0.0 | 0.0 | 0.01 | 150.0 | 125.0 | -0.41 | -5.13 | 60.95 | 0.01 | -80.0 | -50.0 | 0 | 0 | 0 | 0.58 | -85.66 | -44.22 | 0.11 | 173.33 | 57.14 | -0.05 | 75.0 | -600.0 | 0.06 | -14.29 | 0.0 | 0.02 | 0.0 | -33.33 | -1133.33 | 0 | -1359.26 |
| 20Q3 (4) | -0.33 | -135.11 | 0.0 | -0.06 | -100.0 | 0.0 | -0.03 | -109.09 | 0.0 | -0.02 | -128.57 | 0.0 | -0.39 | -142.86 | 0.0 | 0.05 | 400.0 | 0.0 | 0 | 0 | 0.0 | 4.03 | 327.42 | 0.0 | -0.15 | 46.43 | 0.0 | -0.2 | 37.5 | 0.0 | 0.07 | 16.67 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.94 | 0 | 0.0 | -0.03 | -50.0 | 0.0 | 0.33 | 1200.0 | 0.0 | 0.07 | 275.0 | 0.0 | 0.91 | 4650.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.94 | -51.42 | 0.0 | -0.28 | 34.88 | 0.0 | -0.32 | 31.91 | 0.0 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0 | -100.0 | 0.0 | -0.02 | 98.25 | 0.0 | -0.03 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.02 | 98.1 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.94 | 87.38 | 0.0 | -0.43 | -714.29 | 0.0 | -0.47 | -4800.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.09 | 0.0 | 0.0 | -1.14 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -1.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 90.00 | 0.0 | 0.0 |
