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) | -0.64 | 0 | -0.12 | 0 | 3.29 | 1118.52 | 0.27 | 237.5 | -0.76 | 0 | 0.11 | 1000.0 | 0 | 0 | 16.92 | 1406.15 | -0.85 | 0 | -0.65 | 0 | 0.07 | 16.67 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.03 | 0 | 0.06 | 100.0 | 0.27 | 0 | 0.08 | 0 | 0.03 | 0 | 0.01 | 0 | 0 | 0 | 1.12 | 0 | -0.4 | 0 | -0.28 | 0 | 0.06 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2021 (8) | -0.17 | 0 | 0.03 | 0 | -0.03 | 0 | 0 | 0 | -0.14 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.28 | 0 | -0.17 | 0 | 0.06 | -14.29 | 0.01 | 0.0 | 0.00 | 0 |
| 2020 (7) | -0.28 | 0 | 0 | 0 | 0.26 | 333.33 | -0.02 | 0 | -0.28 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.33 | 0 | -0.27 | 0 | 0.07 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | -0.04 | 0 | -0.26 | 0 | 0.06 | -91.55 | 0 | 0 | -0.3 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.19 | 0 | -0.12 | 0 | 0.07 | 133.33 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.28 | 0 | -0.08 | 0 | 0.71 | 0 | -0.03 | 0 | -0.36 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.26 | 0 | -0.25 | 0 | 0.03 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | 0.37 | 0 | 0 | 0 | -0.27 | 0 | -0.01 | 0 | 0.37 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.21 | 0 | -0.21 | 0 | 0.03 | -25.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.24 | 0 | 0 | 0 | 0.27 | 0 | 0.04 | 100.0 | -0.24 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.23 | 0 | -0.28 | 0 | 0.04 | -20.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | 0.53 | 0 | 0 | 0 | -0.82 | 0 | 0.02 | 100.0 | 0.53 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.19 | 0 | -0.17 | 0 | 0.05 | -28.57 | 0.01 | 0 | 0.00 | 0 |
| 2014 (1) | -1.22 | 0 | 0 | 0 | 0.82 | 0 | 0.01 | 0 | -1.22 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.27 | 0 | -0.22 | 0 | 0.07 | -12.5 | 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) | -0.11 | -57.14 | 38.89 | -0.04 | 71.43 | 0.0 | -0.01 | 0.0 | -106.67 | 0 | 100.0 | -100.0 | -0.15 | 28.57 | 31.82 | 0.04 | -33.33 | 0.0 | 0 | 0 | 0 | 25.00 | -25.0 | -12.5 | -0.17 | 10.53 | 29.17 | -0.14 | 6.67 | 26.32 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.07 | 77.42 | 53.33 | -0.14 | -1300.0 | -133.33 | -0.01 | 0.0 | 0.0 | -0.02 | 94.12 | -133.33 | -0.21 | 34.38 | 0.0 | 0.06 | 500.0 | 0.0 | 0 | 0 | 0 | 33.33 | 433.33 | -27.78 | -0.19 | 5.0 | 9.52 | -0.15 | 6.25 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.31 | -244.44 | -40.91 | -0.01 | 50.0 | 0.0 | -0.01 | 0.0 | -100.32 | -0.34 | -440.0 | -780.0 | -0.32 | -190.91 | -39.13 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 6.25 | 12.5 | 25.0 | -0.2 | 28.57 | -66.67 | -0.16 | 23.81 | -60.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.09 | 50.0 | -800.0 | -0.02 | 50.0 | -100.0 | -0.01 | -106.67 | -103.45 | 0.1 | 42.86 | 0 | -0.11 | 50.0 | -450.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0 | 5.56 | -80.56 | 55.56 | -0.28 | -16.67 | -300.0 | -0.21 | -10.53 | -250.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.18 | -20.0 | -800.0 | -0.04 | 33.33 | -300.0 | 0.15 | 1600.0 | 0 | 0.07 | 16.67 | 0.0 | -0.22 | -4.76 | 0 | 0.04 | -33.33 | 0 | 0 | 0 | 0 | 28.57 | -38.1 | 0 | -0.24 | -14.29 | -118.18 | -0.19 | -26.67 | -137.5 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.15 | 31.82 | -1400.0 | -0.06 | -500.0 | 0 | -0.01 | -100.32 | 0.0 | 0.06 | 20.0 | 700.0 | -0.21 | 8.7 | -2000.0 | 0.06 | 500.0 | 0 | 0 | 0 | 0 | 46.15 | 823.08 | 0 | -0.21 | -75.0 | -31.25 | -0.15 | -50.0 | -50.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.22 | -2100.0 | -2300.0 | -0.01 | 0.0 | -125.0 | 3.15 | 986.21 | 31600.0 | 0.05 | 0 | 400.0 | -0.23 | -1050.0 | -560.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 5.00 | 40.0 | 0 | -0.12 | -71.43 | -100.0 | -0.1 | -66.67 | -150.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.01 | 50.0 | 66.67 | -0.01 | -150.0 | 0 | 0.29 | 0 | 3000.0 | 0 | -100.0 | 0 | -0.02 | 0 | 33.33 | 0.01 | 0 | 0 | 0 | 0 | 0 | 3.57 | 0 | 0 | -0.07 | 36.36 | 30.0 | -0.06 | 25.0 | 14.29 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.02 | -100.0 | 50.0 | 0.02 | 0 | 0.0 | 0 | 100.0 | 100.0 | 0.07 | 800.0 | 0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | 31.25 | -37.5 | -0.08 | 20.0 | -100.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.01 | -200.0 | 0 | 0 | -100.0 | 0 | -0.01 | 0.0 | 0.0 | -0.01 | -200.0 | 0 | -0.01 | -120.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.16 | -166.67 | -166.67 | -0.1 | -150.0 | -150.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.01 | 133.33 | 110.0 | 0.04 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0.01 | 0 | 0 | 0.05 | 266.67 | 150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 40.0 | -50.0 | -0.04 | 42.86 | -33.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.03 | 25.0 | 75.0 | 0 | -100.0 | 0 | -0.01 | 0.0 | -105.26 | 0 | 0 | 0 | -0.03 | -50.0 | 75.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -25.0 | 0.0 | -0.07 | -75.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.04 | 0 | -300.0 | 0.02 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.02 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -33.33 | -33.33 | -0.04 | 0.0 | 20.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -50.0 | 14.29 | -0.04 | -33.33 | 33.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.1 | 16.67 | 23.08 | 0 | 0 | 0 | -0.01 | -105.26 | -111.11 | 0 | 0 | 100.0 | -0.1 | 16.67 | 23.08 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 60.0 | 63.64 | -0.03 | 57.14 | 70.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.12 | -1100.0 | -200.0 | 0 | 0 | 0 | 0.19 | 2000.0 | 2000.0 | 0 | 0 | 0 | -0.12 | -1100.0 | -200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -66.67 | -66.67 | -0.07 | -40.0 | 12.5 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.01 | 66.67 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.01 | 66.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | 14.29 | 0.0 | -0.05 | 16.67 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.03 | 76.92 | 0.0 | 0 | 0 | 0.0 | -0.01 | -111.11 | 0.0 | 0 | 100.0 | 0.0 | -0.03 | 76.92 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.07 | 36.36 | 0.0 | -0.06 | 40.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.13 | -225.0 | 0.0 | 0 | 0 | 0.0 | 0.09 | 1000.0 | 0.0 | -0.02 | 0 | 0.0 | -0.13 | -225.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.11 | -83.33 | 0.0 | -0.1 | -25.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
