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) | -0.55 | 0 | 0.26 | -66.23 | -0.09 | 0 | 0 | 0 | -0.29 | 0 | 0.05 | 150.0 | 0 | 0 | 3.09 | 108.33 | -1.22 | 0 | -0.47 | 0 | 0.45 | 2.27 | 0.08 | 0.0 | -916.67 | 0 |
| 2022 (9) | -0.6 | 0 | 0.77 | 0 | -0.11 | 0 | 0 | 0 | 0.17 | 0 | 0.02 | -84.62 | 0 | 0 | 1.48 | -80.74 | -1.57 | 0 | -0.79 | 0 | 0.44 | -2.22 | 0.08 | 0.0 | 0.00 | 0 |
| 2021 (8) | -0.68 | 0 | -5.81 | 0 | 6.82 | 0 | 0 | 0 | -6.49 | 0 | 0.13 | 550.0 | 0 | 0 | 7.69 | 253.85 | -1.32 | 0 | -0.78 | 0 | 0.45 | -4.26 | 0.08 | 0.0 | 0.00 | 0 |
| 2020 (7) | -1.48 | 0 | 1.1 | 0.0 | -0.11 | 0 | 0 | 0 | -0.38 | 0 | 0.02 | -71.43 | 0 | 0 | 2.17 | -70.5 | -1.7 | 0 | -0.88 | 0 | 0.47 | 0.0 | 0.08 | -55.56 | 0.00 | 0 |
| 2019 (6) | -1.28 | 0 | 1.1 | -28.1 | -0.08 | 0 | 0.05 | -44.44 | -0.18 | 0 | 0.07 | -89.06 | 0 | 0 | 7.37 | -87.68 | -2.05 | 0 | -1.71 | 0 | 0.47 | 27.03 | 0.18 | 5.88 | 0.00 | 0 |
| 2018 (5) | -1.41 | 0 | 1.53 | 0 | 0.51 | 5000.0 | 0.09 | 0 | 0.12 | 0 | 0.64 | 814.29 | -0.07 | 0 | 59.81 | 361.42 | -2.69 | 0 | -1.82 | 0 | 0.37 | 5.71 | 0.17 | 13.33 | 0.00 | 0 |
| 2017 (4) | -1.59 | 0 | -0.39 | 0 | 0.01 | -99.59 | 0 | 0 | -1.98 | 0 | 0.07 | -50.0 | -0.14 | 0 | 12.96 | -76.85 | -2.68 | 0 | -2.06 | 0 | 0.35 | 2.94 | 0.15 | 0.0 | 0.00 | 0 |
| 2016 (3) | -7.57 | 0 | -0.23 | 0 | 2.44 | 46.11 | 0.71 | 0 | -7.8 | 0 | 0.14 | -30.0 | -0.01 | 0 | 56.00 | -41.2 | -2.39 | 0 | -1.95 | 0 | 0.34 | 0.0 | 0.15 | 0.0 | 0.00 | 0 |
| 2015 (2) | -1.31 | 0 | -0.21 | 0 | 1.67 | 0 | -0.01 | 0 | -1.52 | 0 | 0.2 | 5.26 | 0 | 0 | 95.24 | 356.14 | -2.66 | 0 | -2.04 | 0 | 0.34 | 6.25 | 0.15 | -31.82 | 0.00 | 0 |
| 2014 (1) | 4.6 | 0 | -0.42 | 0 | 0 | 0 | -0.05 | 0 | 4.18 | 0 | 0.19 | 35.71 | 0 | 0 | 20.88 | 116.25 | -3.46 | 0 | -3.22 | 0 | 0.32 | 6.67 | 0.22 | 22.22 | 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) | -0.05 | 78.26 | -266.67 | -1.47 | -1570.0 | -1370.0 | 1.53 | 5200.0 | 5200.0 | -0.01 | 0.0 | -200.0 | -1.52 | -1069.23 | -2071.43 | 0.03 | 0 | 200.0 | 0 | 0 | 0 | 7.50 | 0 | 230.0 | -0.54 | -80.0 | -100.0 | -0.11 | 31.25 | -257.14 | 0.11 | -8.33 | 0.0 | 0.02 | 0.0 | 0.0 | -250.00 | 0 | -1766.67 |
| 24Q2 (19) | -0.23 | -15.0 | -21.05 | 0.1 | -52.38 | 211.11 | -0.03 | -50.0 | 0.0 | -0.01 | 0 | 0.0 | -0.13 | -1400.0 | 53.57 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.3 | 34.78 | -3.45 | -0.16 | 42.86 | -6.67 | 0.12 | 0.0 | 9.09 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.2 | -233.33 | 39.39 | 0.21 | -8.7 | -4.55 | -0.02 | -100.0 | 33.33 | 0 | 0 | 100.0 | 0.01 | -94.12 | 109.09 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.46 | -9.52 | -100.0 | -0.28 | 12.5 | -300.0 | 0.12 | 9.09 | 9.09 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q4 (17) | -0.06 | -300.0 | 40.0 | 0.23 | 330.0 | 2200.0 | -0.01 | 66.67 | 66.67 | 0 | -100.0 | -100.0 | 0.17 | 342.86 | 288.89 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 2.13 | -6.38 | -27.66 | -0.42 | -55.56 | 23.64 | -0.32 | -557.14 | 11.11 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.03 | 115.79 | 0 | -0.1 | -11.11 | 0.0 | -0.03 | 0.0 | 0.0 | 0.01 | 200.0 | 0 | -0.07 | 75.0 | 30.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 2.27 | -11.36 | 0 | -0.27 | 6.9 | 15.62 | 0.07 | 146.67 | 75.0 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 15.00 | 0 | 0 |
| 23Q2 (15) | -0.19 | 42.42 | -18.75 | -0.09 | -140.91 | -145.0 | -0.03 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.28 | -154.55 | -800.0 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 2.56 | -57.69 | 0 | -0.29 | -26.09 | 6.45 | -0.15 | -114.29 | 16.67 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 23Q1 (14) | -0.33 | -230.0 | 2.94 | 0.22 | 2100.0 | -67.16 | -0.03 | 0.0 | 0.0 | -0.01 | -200.0 | 0 | -0.11 | -22.22 | -133.33 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 6.06 | 106.06 | 0 | -0.23 | 58.18 | 39.47 | -0.07 | 80.56 | 75.86 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -550.00 | 0 | 0 |
| 22Q4 (13) | -0.1 | 0 | 33.33 | 0.01 | 110.0 | -96.88 | -0.03 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | -0.09 | 10.0 | -152.94 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 2.94 | 0 | -39.71 | -0.55 | -71.88 | -34.15 | -0.36 | -1000.0 | -9.09 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0 | 100.0 | -100.0 | -0.1 | -150.0 | 50.0 | -0.03 | 0.0 | 70.0 | 0 | 100.0 | 0 | -0.1 | -350.0 | -300.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.32 | -3.23 | -100.0 | 0.04 | 122.22 | -42.86 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | -0.16 | 52.94 | 60.0 | 0.2 | -70.15 | -25.93 | -0.03 | 0.0 | 0.0 | -0.01 | 0 | 0 | 0.04 | -87.88 | 130.77 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.31 | 18.42 | 16.22 | -0.18 | 37.93 | 33.33 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.34 | -126.67 | 12.82 | 0.67 | 109.38 | 110.81 | -0.03 | 0.0 | -100.43 | 0 | -100.0 | 0 | 0.33 | 94.12 | 105.01 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.38 | 7.32 | 0.0 | -0.29 | 12.12 | -11.54 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.15 | -160.0 | 46.43 | 0.32 | 260.0 | 1700.0 | -0.03 | 70.0 | 0.0 | 0.01 | 0 | 0 | 0.17 | 240.0 | 156.67 | 0.02 | -66.67 | 0 | 0 | 0 | 0 | 4.88 | -60.98 | 0 | -0.41 | -156.25 | -32.26 | -0.33 | -571.43 | -22.22 | 0.11 | 0.0 | -8.33 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 21Q3 (8) | 0.25 | 162.5 | 278.57 | -0.2 | -174.07 | 63.64 | -0.1 | -233.33 | -233.33 | 0 | 0 | 0 | 0.05 | 138.46 | 107.25 | 0.06 | 100.0 | 0 | 0 | 0 | 0 | 12.50 | 129.17 | 0 | -0.16 | 56.76 | 65.22 | 0.07 | 125.93 | 124.14 | 0.11 | 0.0 | -8.33 | 0.02 | 0.0 | 0.0 | 125.00 | 0 | 0 |
| 21Q2 (7) | -0.4 | -2.56 | -33.33 | 0.27 | 104.35 | -76.92 | -0.03 | -100.43 | -50.0 | 0 | 0 | 0 | -0.13 | 98.03 | -114.94 | 0.03 | 50.0 | 0 | 0 | 0 | 0 | 5.45 | -31.82 | 0 | -0.37 | 2.63 | 13.95 | -0.27 | -3.85 | -1000.0 | 0.11 | 0.0 | -8.33 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q1 (6) | -0.39 | -39.29 | 44.29 | -6.2 | -30900.0 | -1541.86 | 6.97 | 23333.33 | 34950.0 | 0 | 0 | 0 | -6.59 | -2096.67 | -2340.74 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 8.00 | 0 | 4.0 | -0.38 | -22.58 | 25.49 | -0.26 | 3.7 | 25.71 | 0.11 | -8.33 | -8.33 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.28 | -100.0 | 17.65 | -0.02 | 96.36 | -104.44 | -0.03 | 0.0 | 0 | 0 | 0 | -100.0 | -0.3 | 56.52 | -372.73 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.31 | 32.61 | 67.71 | -0.27 | 6.9 | 64.0 | 0.12 | 0.0 | 0.0 | 0.02 | 0.0 | -66.67 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.14 | 53.33 | 0.0 | -0.55 | -147.01 | 0.0 | -0.03 | -50.0 | 0.0 | 0 | 0 | 0.0 | -0.69 | -179.31 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.46 | -6.98 | 0.0 | -0.29 | -1066.67 | 0.0 | 0.12 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -0.3 | 57.14 | 0.0 | 1.17 | 172.09 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.87 | 422.22 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.43 | 15.69 | 0.0 | 0.03 | 108.57 | 0.0 | 0.12 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -176.47 | 0 | 0.0 |
| 20Q1 (2) | -0.7 | -105.88 | 0.0 | 0.43 | -4.44 | 0.0 | -0.02 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.27 | -345.45 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 7.69 | 7.69 | 0.0 | -0.51 | 46.88 | 0.0 | -0.35 | 53.33 | 0.0 | 0.12 | 0.0 | 0.0 | 0.02 | -66.67 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.34 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.14 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
