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 | -0.72 | 0 | -0.02 | 0 | 0 | 0 | -0.33 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.41 | 0 | -0.29 | 0 | 0.02 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -1.15 | 0 | -4.01 | 0 | -0.02 | 0 | 0 | 0 | -5.16 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.3 | 0 | -0.31 | 0 | 0.02 | -94.12 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.44 | 0 | 5.69 | 486.6 | -0.17 | 0 | -0.12 | 0 | 5.25 | 805.17 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.88 | 0 | -0.21 | 0 | 0.34 | 47.83 | 0 | 0 | -338.46 | 0 |
| 2020 (7) | -0.39 | 0 | 0.97 | 0 | -0.22 | 0 | 0.1 | 0 | 0.58 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.63 | 0 | -1.51 | 0 | 0.23 | -53.06 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.63 | 0 | -0.05 | 0 | -1.07 | 0 | -0.73 | 0 | -0.68 | 0 | 0.02 | -94.44 | 0 | 0 | 1.59 | -76.94 | -1.51 | 0 | -1.99 | 0 | 0.49 | -89.44 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -2.75 | 0 | -0.33 | 0 | 0.37 | 0 | 1.14 | 159.09 | -3.08 | 0 | 0.36 | 414.29 | 0 | 0 | 6.88 | 833.19 | -8.56 | 0 | -18.47 | 0 | 4.64 | -14.55 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | 0.11 | -75.56 | -1.62 | 0 | -0.2 | 0 | 0.44 | -27.87 | -1.51 | 0 | 0.07 | -41.67 | 0 | 0 | 0.74 | -15.73 | -6.88 | 0 | -6.91 | 0 | 5.43 | -1.27 | 0.01 | -50.0 | 0.00 | 0 |
| 2016 (3) | 0.45 | -50.55 | -0.06 | 0 | -0.65 | 0 | 0.61 | 1425.0 | 0.39 | 34.48 | 0.12 | -80.65 | 0 | 0 | 0.88 | -77.77 | -5.34 | 0 | -7.34 | 0 | 5.5 | 3.0 | 0.02 | -50.0 | 0.00 | 0 |
| 2015 (2) | 0.91 | 378.95 | -0.62 | 0 | -0.8 | 0 | 0.04 | -89.47 | 0.29 | -88.16 | 0.62 | 24.0 | 0 | 0 | 3.94 | 45.97 | -5.33 | 0 | -6.04 | 0 | 5.34 | -0.56 | 0.04 | -20.0 | 0.00 | 0 |
| 2014 (1) | 0.19 | 0 | 2.26 | 0 | 1.44 | 0 | 0.38 | 850.0 | 2.45 | 0 | 0.5 | -81.55 | 0 | 0 | 2.70 | -89.94 | -4.84 | 0 | -5.37 | 0 | 5.37 | 6.13 | 0.05 | -16.67 | 380.00 | 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) | -0.07 | 0.0 | -170.0 | 0.12 | 500.0 | 185.71 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.05 | 150.0 | 225.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 0.0 | 22.22 | 0.05 | 266.67 | 266.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -116.67 | 0 | 0 |
| 24Q2 (19) | -0.07 | -240.0 | -177.78 | -0.03 | -133.33 | 70.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.1 | -171.43 | -900.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | -16.67 | 50.0 | -0.03 | 0 | 70.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 24Q1 (18) | 0.05 | 183.33 | -80.0 | 0.09 | 50.0 | 116.98 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.14 | 0 | 150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 14.29 | 45.45 | 0 | 100.0 | 100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 500.00 | 0 | 0 |
| 23Q4 (17) | -0.06 | -160.0 | 91.43 | 0.06 | 142.86 | 102.5 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 22.22 | -40.0 | -0.07 | -133.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.1 | 11.11 | 300.0 | -0.14 | -40.0 | 89.71 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.04 | -300.0 | 97.16 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | 35.71 | -12.5 | -0.03 | 70.0 | 50.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.09 | -64.0 | 212.5 | -0.1 | 81.13 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.01 | 96.43 | 87.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | -27.27 | -75.0 | -0.1 | -11.11 | -25.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.25 | 135.71 | 175.76 | -0.53 | 77.92 | -112.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.28 | 90.97 | 51.72 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -120.0 | -22.22 | -0.09 | -28.57 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.7 | -1300.0 | -150.0 | -2.4 | -76.47 | -142.63 | -0.01 | 0.0 | 0 | 0 | 0 | 100.0 | -3.1 | -119.86 | -157.94 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 37.5 | -103.94 | -0.07 | -16.67 | -109.72 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q3 (12) | -0.05 | 37.5 | -131.25 | -1.36 | 0 | 0 | -0.01 | 0.0 | 83.33 | 0 | 0 | -100.0 | -1.41 | -1662.5 | -981.25 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 0.0 | 33.33 | -0.06 | 25.0 | 90.16 | 0.01 | 0.0 | -90.91 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.08 | 75.76 | 20.0 | 0 | 100.0 | 0 | -0.01 | 0.0 | 83.33 | 0 | 0 | 100.0 | -0.08 | 86.21 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 11.11 | 20.0 | -0.08 | 11.11 | 33.33 | 0.01 | 0.0 | -90.91 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.33 | -17.86 | -57.14 | -0.25 | -104.44 | -457.14 | -0.01 | 0 | 83.33 | 0 | 100.0 | -100.0 | -0.58 | -110.84 | -314.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -107.09 | 47.06 | -0.09 | -112.5 | 52.63 | 0.01 | 0 | -90.91 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q4 (9) | -0.28 | -275.0 | -2700.0 | 5.63 | 0 | 480.41 | 0 | 100.0 | 100.0 | -0.29 | -207.41 | -390.0 | 5.35 | 3243.75 | 457.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.27 | 1158.33 | 946.67 | 0.72 | 218.03 | 228.57 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -38.89 | 0 | 0 |
| 21Q3 (8) | 0.16 | 260.0 | 206.67 | 0 | 0 | 0 | -0.06 | 0.0 | -20.0 | 0.27 | 268.75 | 0 | 0.16 | 260.0 | 206.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | -20.0 | 20.0 | -0.61 | -408.33 | -306.67 | 0.11 | 0.0 | 83.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.1 | 52.38 | 54.55 | 0 | -100.0 | 0 | -0.06 | 0.0 | -20.0 | -0.16 | -366.67 | -220.0 | -0.1 | 28.57 | 54.55 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 41.18 | 37.5 | -0.12 | 36.84 | 36.84 | 0.11 | 0.0 | 83.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.21 | -2000.0 | -950.0 | 0.07 | -92.78 | 0 | -0.06 | 0.0 | -20.0 | 0.06 | -40.0 | 111.32 | -0.14 | -114.58 | -600.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.17 | -13.33 | -88.89 | -0.19 | 66.07 | 68.85 | 0.11 | 83.33 | 83.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.01 | 93.33 | 96.77 | 0.97 | 0 | 2325.0 | -0.06 | -20.0 | -50.0 | 0.1 | 0 | -73.68 | 0.96 | 740.0 | 455.56 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | 0.0 | 83.87 | -0.56 | -273.33 | 60.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.15 | 31.82 | 0.0 | 0 | 0 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | -0.15 | 31.82 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.15 | 6.25 | 0.0 | -0.15 | 21.05 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.22 | -1000.0 | 0.0 | 0 | 0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.05 | 90.57 | 0.0 | -0.22 | -1000.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.16 | -77.78 | 0.0 | -0.19 | 68.85 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.02 | 93.55 | 0.0 | 0 | -100.0 | 0.0 | -0.05 | -25.0 | 0.0 | -0.53 | -239.47 | 0.0 | -0.02 | 92.59 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.09 | 90.32 | 0.0 | -0.61 | 56.43 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.31 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.93 | 0.0 | 0.0 | -1.4 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
