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) | 0.56 | 0 | 0.49 | 0 | -1.85 | 0 | 0.65 | 0 | 1.05 | 0 | 0.08 | -91.75 | 0 | 0 | 2.87 | -86.99 | -1.05 | 0 | -1.09 | 0 | 0.44 | 25.71 | 0.02 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.07 | 0 | -1.05 | 0 | 1.01 | -57.74 | -0.08 | 0 | -1.12 | 0 | 0.97 | -48.13 | 0 | 0 | 22.05 | -52.73 | -0.36 | 0 | -0.35 | 0 | 0.35 | 29.63 | 0.02 | 100.0 | -350.00 | 0 |
| 2021 (8) | 0.05 | 0 | -1.91 | 0 | 2.39 | 222.97 | -0.16 | 0 | -1.86 | 0 | 1.87 | 65.49 | 0 | 0 | 46.63 | 126.98 | -1.01 | 0 | -0.69 | 0 | 0.27 | 42.11 | 0.01 | 0 | 0.00 | 0 |
| 2020 (7) | -0.06 | 0 | -0.89 | 0 | 0.74 | 0 | 0.02 | 0 | -0.95 | 0 | 1.13 | 841.67 | 0 | 0 | 20.55 | 1120.74 | -0.35 | 0 | -0.28 | 0 | 0.19 | -42.42 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.3 | 1400.0 | -0.16 | 0 | -0.22 | 0 | -0.08 | 0 | 0.14 | 16.67 | 0.12 | 200.0 | 0 | 0 | 1.68 | 108.7 | -0.45 | 0 | -0.54 | 0 | 0.33 | 266.67 | 0.04 | -50.0 | 0.00 | 0 |
| 2018 (5) | 0.02 | 0 | 0.1 | 0 | 1.5 | 0 | 0.04 | 0 | 0.12 | 0 | 0.04 | -60.0 | 0 | 0 | 0.81 | -63.63 | -0.51 | 0 | -0.44 | 0 | 0.09 | 0.0 | 0.08 | 60.0 | 0.00 | 0 |
| 2017 (4) | -0.27 | 0 | -0.12 | 0 | -0.11 | 0 | -0.01 | 0 | -0.39 | 0 | 0.1 | -70.59 | 0 | 0 | 2.22 | -64.46 | -0.45 | 0 | -0.38 | 0 | 0.09 | 12.5 | 0.05 | 400.0 | 0.00 | 0 |
| 2016 (3) | 0.05 | 0 | 0.5 | 0 | 0.09 | 0 | 0.1 | 42.86 | 0.55 | 0 | 0.34 | 325.0 | 0 | 0 | 6.24 | 276.65 | -0.27 | 0 | 0.13 | 0 | 0.08 | 14.29 | 0.01 | 0 | 22.73 | 0 |
| 2015 (2) | -0.24 | 0 | -0.13 | 0 | -0.31 | 0 | 0.07 | 0 | -0.37 | 0 | 0.08 | -33.33 | 0 | 0 | 1.66 | -37.89 | -0.13 | 0 | -0.22 | 0 | 0.07 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.18 | -37.93 | -0.12 | 0 | -0.86 | 0 | -0.09 | 0 | 0.06 | -71.43 | 0.12 | 20.0 | 0 | 0 | 2.67 | -4.8 | 0.21 | 110.0 | 0.23 | 91.67 | 0.07 | 40.0 | 0 | 0 | 60.00 | -64.83 |
| 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 | 0.0 | -124.32 | 0.03 | 125.0 | -86.36 | 0.82 | 925.0 | 0 | 0.01 | -66.67 | 200.0 | -0.06 | 71.43 | -110.17 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 20.00 | 0.0 | 266.67 | -0.18 | 33.33 | 41.94 | -0.23 | 11.54 | 37.84 | 0.09 | 0.0 | -18.18 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.09 | 10.0 | -200.0 | -0.12 | -500.0 | -209.09 | 0.08 | 700.0 | 127.59 | 0.03 | 50.0 | 150.0 | -0.21 | -75.0 | -362.5 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 20.00 | -30.0 | 700.0 | -0.27 | 6.9 | 6.9 | -0.26 | 18.75 | 23.53 | 0.09 | -10.0 | -18.18 | 0 | -100.0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.1 | -121.28 | 60.0 | -0.02 | -109.52 | 66.67 | 0.01 | 100.6 | -90.0 | 0.02 | -97.26 | 300.0 | -0.12 | -117.65 | 61.29 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 28.57 | 842.86 | 1485.71 | -0.29 | 23.68 | -314.29 | -0.32 | -14.29 | -220.0 | 0.1 | -9.09 | -9.09 | 0.01 | 0.0 | 0 | 0.00 | 0 | 100.0 |
| 23Q4 (17) | 0.47 | 27.03 | 234.29 | 0.21 | -4.55 | 200.0 | -1.66 | 0 | -5633.33 | 0.73 | 7400.0 | 1142.86 | 0.68 | 15.25 | 221.43 | 0.01 | -66.67 | -95.0 | 0 | 0 | 0 | 3.03 | -44.44 | -83.48 | -0.38 | -22.58 | -35.71 | -0.28 | 24.32 | -75.0 | 0.11 | 0.0 | 10.0 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.37 | 1333.33 | 184.62 | 0.22 | 100.0 | 204.76 | 0 | 100.0 | 100.0 | -0.01 | 83.33 | -200.0 | 0.59 | 637.5 | 837.5 | 0.03 | 50.0 | -83.33 | 0 | 0 | 0 | 5.45 | 118.18 | -70.0 | -0.31 | -6.9 | -138.46 | -0.37 | -8.82 | -131.25 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.03 | 88.0 | -250.0 | 0.11 | 283.33 | 129.73 | -0.29 | -390.0 | -158.0 | -0.06 | -500.0 | -200.0 | 0.08 | 125.81 | 122.86 | 0.02 | 0.0 | -93.75 | 0 | 0 | 0 | 2.50 | 38.75 | -89.61 | -0.29 | -314.29 | -514.29 | -0.34 | -240.0 | -3500.0 | 0.11 | 0.0 | 37.5 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q1 (14) | -0.25 | 28.57 | -292.31 | -0.06 | 71.43 | 76.92 | 0.1 | 233.33 | -86.11 | -0.01 | 85.71 | 0 | -0.31 | 44.64 | -138.46 | 0.02 | -90.0 | -92.59 | 0 | 0 | 0 | 1.80 | -90.18 | -93.46 | -0.07 | 75.0 | -133.33 | -0.1 | 37.5 | -150.0 | 0.11 | 10.0 | 57.14 | 0 | 0 | 0 | -2500.00 | 0 | -676.92 |
| 22Q4 (13) | -0.35 | -369.23 | 0 | -0.21 | 0.0 | -450.0 | 0.03 | 113.04 | 120.0 | -0.07 | -800.0 | -250.0 | -0.56 | -600.0 | -1033.33 | 0.2 | 11.11 | 0.0 | 0 | 0 | 0 | 18.35 | 0.92 | -37.61 | -0.28 | -115.38 | 31.71 | -0.16 | 0.0 | -60.0 | 0.1 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.13 | 550.0 | 0.0 | -0.21 | 43.24 | 84.09 | -0.23 | -146.0 | -120.72 | 0.01 | 150.0 | 108.33 | -0.08 | 77.14 | 93.28 | 0.18 | -43.75 | -84.07 | 0 | 0 | 0 | 18.18 | -24.43 | -79.89 | -0.13 | -285.71 | 13.33 | -0.16 | -1700.0 | 20.0 | 0.1 | 25.0 | 25.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q2 (11) | 0.02 | -84.62 | 106.9 | -0.37 | -42.31 | 15.91 | 0.5 | -30.56 | 31.58 | -0.02 | 0 | -300.0 | -0.35 | -169.23 | 52.05 | 0.32 | 18.52 | -11.11 | 0 | 0 | 0 | 24.06 | -12.67 | -35.17 | 0.07 | 333.33 | 153.85 | 0.01 | 125.0 | 106.25 | 0.08 | 14.29 | 33.33 | 0 | 0 | 0 | 22.22 | -94.87 | 0 |
| 22Q1 (10) | 0.13 | 0 | -38.1 | -0.26 | -533.33 | -30.0 | 0.72 | 580.0 | -32.08 | 0 | 100.0 | 100.0 | -0.13 | -316.67 | -1400.0 | 0.27 | 35.0 | 50.0 | 0 | 0 | 0 | 27.55 | -6.33 | 68.37 | -0.03 | 92.68 | 90.62 | -0.04 | 60.0 | 82.61 | 0.07 | -12.5 | 16.67 | 0 | 0 | 0 | 433.33 | 0 | 0 |
| 21Q4 (9) | 0 | -100.0 | 100.0 | 0.06 | 104.55 | 112.5 | -0.15 | -113.51 | -287.5 | -0.02 | 83.33 | 71.43 | 0.06 | 105.04 | 110.34 | 0.2 | -82.3 | -52.38 | 0 | 0 | 0 | 29.41 | -67.46 | -7.56 | -0.41 | -173.33 | -46.43 | -0.1 | 50.0 | 62.96 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.13 | 144.83 | -7.14 | -1.32 | -200.0 | -175.0 | 1.11 | 192.11 | 141.3 | -0.12 | -1300.0 | -300.0 | -1.19 | -63.01 | -250.0 | 1.13 | 213.89 | 135.42 | 0 | 0 | 0 | 90.40 | 143.58 | 144.83 | -0.15 | -15.38 | 37.5 | -0.2 | -25.0 | 9.09 | 0.08 | 33.33 | 60.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.29 | -238.1 | -1066.67 | -0.44 | -120.0 | -144.44 | 0.38 | -64.15 | 2000.0 | 0.01 | 133.33 | -50.0 | -0.73 | -7400.0 | -386.67 | 0.36 | 100.0 | 63.64 | 0 | 0 | -100.0 | 37.11 | 126.8 | 110.87 | -0.13 | 59.38 | -160.0 | -0.16 | 30.43 | -166.67 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.21 | 310.0 | 261.54 | -0.2 | 58.33 | -176.92 | 1.06 | 1225.0 | 360.87 | -0.03 | 57.14 | -400.0 | 0.01 | 101.72 | -92.31 | 0.18 | -57.14 | 1700.0 | 0 | 0 | 100.0 | 16.36 | -48.57 | 2567.27 | -0.32 | -14.29 | -245.45 | -0.23 | 14.81 | -185.19 | 0.06 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q4 (5) | -0.1 | -171.43 | -129.41 | -0.48 | 0.0 | -700.0 | 0.08 | -82.61 | 100.0 | -0.07 | -216.67 | 0 | -0.58 | -70.59 | -307.14 | 0.42 | -12.5 | 1300.0 | 0 | 0 | 0 | 31.82 | -13.83 | 2159.09 | -0.28 | -16.67 | -75.0 | -0.27 | -22.73 | -35.0 | 0.06 | 20.0 | -40.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.14 | 366.67 | 0.0 | -0.48 | -166.67 | 0.0 | 0.46 | 2400.0 | 0.0 | 0.06 | 200.0 | 0.0 | -0.34 | -126.67 | 0.0 | 0.48 | 118.18 | 0.0 | 0 | -100.0 | 0.0 | 36.92 | 109.79 | 0.0 | -0.24 | -380.0 | 0.0 | -0.22 | -266.67 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.03 | 123.08 | 0.0 | -0.18 | -169.23 | 0.0 | -0.02 | -108.7 | 0.0 | 0.02 | 100.0 | 0.0 | -0.15 | -215.38 | 0.0 | 0.22 | 2100.0 | 0.0 | 0.05 | 200.0 | 0.0 | 17.60 | 2768.8 | 0.0 | -0.05 | -122.73 | 0.0 | -0.06 | -122.22 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -0.13 | -138.24 | 0.0 | 0.26 | 533.33 | 0.0 | 0.23 | 475.0 | 0.0 | 0.01 | 0 | 0.0 | 0.13 | -53.57 | 0.0 | 0.01 | -66.67 | 0.0 | -0.05 | 0 | 0.0 | 0.61 | -56.44 | 0.0 | 0.22 | 237.5 | 0.0 | 0.27 | 235.0 | 0.0 | 0.04 | -60.0 | 0.0 | 0 | -100.0 | 0.0 | -41.94 | 0 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.41 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
