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) | -0.68 | 0 | 1.82 | 0 | -0.3 | 0 | 0.25 | 0 | 1.14 | 0 | 0.31 | 93.75 | -0.04 | 0 | 11.27 | 78.95 | -0.93 | 0 | 1.04 | 0 | 0.18 | -33.33 | 0.08 | 0.0 | -52.31 | 0 |
| 2022 (9) | -0.73 | 0 | -0.82 | 0 | 1.5 | 33.93 | -0.25 | 0 | -1.55 | 0 | 0.16 | 60.0 | 0.01 | 0.0 | 6.30 | -23.15 | -1.11 | 0 | -0.67 | 0 | 0.27 | 28.57 | 0.08 | 700.0 | 0.00 | 0 |
| 2021 (8) | -0.71 | 0 | -0.09 | 0 | 1.12 | 25.84 | -0.01 | 0 | -0.8 | 0 | 0.1 | 0.0 | 0.01 | 0 | 8.20 | -17.21 | -1.03 | 0 | -0.95 | 0 | 0.21 | 16.67 | 0.01 | -50.0 | 0.00 | 0 |
| 2020 (7) | -0.59 | 0 | -0.11 | 0 | 0.89 | 0 | -0.1 | 0 | -0.7 | 0 | 0.1 | 900.0 | -0.01 | 0 | 9.90 | 1701.98 | -1.34 | 0 | -1.15 | 0 | 0.18 | -14.29 | 0.02 | -60.0 | 0.00 | 0 |
| 2019 (6) | -0.89 | 0 | 0 | 0 | -0.09 | 0 | 0.04 | 0 | -0.89 | 0 | 0.01 | -80.0 | 0 | 0 | 0.55 | -64.51 | -1.24 | 0 | -1.52 | 0 | 0.21 | 0.0 | 0.05 | -50.0 | 0.00 | 0 |
| 2018 (5) | -1.36 | 0 | 0.94 | 683.33 | -0.02 | 0 | -0.01 | 0 | -0.42 | 0 | 0.05 | -70.59 | 0.06 | -77.78 | 1.55 | -57.75 | -2.38 | 0 | -2.38 | 0 | 0.21 | -30.0 | 0.1 | -9.09 | 0.00 | 0 |
| 2017 (4) | -3.88 | 0 | 0.12 | -96.83 | -0.02 | 0 | 0.03 | 0 | -3.76 | 0 | 0.17 | -48.48 | 0.27 | 0 | 3.66 | -49.15 | -4.11 | 0 | -4.15 | 0 | 0.3 | -9.09 | 0.11 | -26.67 | 0.00 | 0 |
| 2016 (3) | -3.96 | 0 | 3.78 | 0 | -0.02 | 0 | 0 | 0 | -0.18 | 0 | 0.33 | -31.25 | -0.25 | 0 | 7.21 | -3.48 | -5.07 | 0 | -5.26 | 0 | 0.33 | 10.0 | 0.15 | 0.0 | 0.00 | 0 |
| 2015 (2) | -5.02 | 0 | -4.34 | 0 | -3.69 | 0 | -0.22 | 0 | -9.36 | 0 | 0.48 | -59.66 | 0.29 | 0 | 7.47 | -60.86 | -5.95 | 0 | -5.82 | 0 | 0.3 | 42.86 | 0.15 | 66.67 | 0.00 | 0 |
| 2014 (1) | -5.68 | 0 | -2.12 | 0 | 15.23 | -3.12 | -0.06 | 0 | -7.8 | 0 | 1.19 | 19.0 | -0.28 | 0 | 19.07 | -34.59 | -5.37 | 0 | -5.32 | 0 | 0.21 | 320.0 | 0.09 | -40.0 | 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) | -0.03 | 90.0 | 87.5 | -0.06 | -100.0 | 14.29 | -0.04 | 33.33 | -110.53 | -0.02 | 83.33 | -100.0 | -0.09 | 72.73 | 70.97 | 0.05 | 150.0 | -28.57 | -0.01 | 0.0 | 0 | 6.02 | 143.98 | -32.01 | -0.13 | 13.33 | -18.18 | -0.14 | -16.67 | -40.0 | 0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.3 | 28.57 | -233.33 | -0.03 | 0.0 | 75.0 | -0.06 | -146.15 | -116.22 | -0.12 | 0 | -1300.0 | -0.33 | 26.67 | -57.14 | 0.02 | -50.0 | -60.0 | -0.01 | -200.0 | 83.33 | 2.47 | -49.38 | -76.3 | -0.15 | 11.76 | 46.43 | -0.12 | 36.84 | 50.0 | 0.05 | 0.0 | -16.67 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.42 | -320.0 | -68.0 | -0.03 | -101.46 | 50.0 | 0.13 | 112.75 | 533.33 | 0 | -100.0 | 100.0 | -0.45 | -122.96 | -45.16 | 0.04 | -63.64 | -50.0 | 0.01 | -50.0 | 0.0 | 4.88 | -60.09 | -64.02 | -0.17 | 52.78 | 5.56 | -0.19 | -112.58 | -46.15 | 0.05 | 400.0 | -16.67 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 23Q4 (17) | -0.1 | 58.33 | -42.86 | 2.06 | 3042.86 | 10400.0 | -1.02 | -368.42 | -317.02 | 0.03 | 400.0 | 50.0 | 1.96 | 732.26 | 2277.78 | 0.11 | 57.14 | 83.33 | 0.02 | 0 | 0 | 12.22 | 37.94 | 1.85 | -0.36 | -227.27 | -2.86 | 1.51 | 1610.0 | 639.29 | 0.01 | -80.0 | -88.89 | 0.02 | 0.0 | 0.0 | -6.49 | 0 | 0 |
| 23Q3 (16) | -0.24 | -166.67 | -242.86 | -0.07 | 41.67 | -250.0 | 0.38 | 2.7 | -5.0 | -0.01 | -200.0 | 96.3 | -0.31 | -47.62 | -244.44 | 0.07 | 40.0 | 16.67 | 0 | 100.0 | -100.0 | 8.86 | -14.94 | 15.19 | -0.11 | 60.71 | 45.0 | -0.1 | 58.33 | -190.91 | 0.05 | -16.67 | -37.5 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | -0.09 | 64.0 | 70.97 | -0.12 | -100.0 | 42.86 | 0.37 | 1333.33 | -15.91 | 0.01 | 125.0 | 0 | -0.21 | 32.26 | 59.62 | 0.05 | -37.5 | 400.0 | -0.06 | -700.0 | -700.0 | 10.42 | -23.18 | 629.17 | -0.28 | -55.56 | -40.0 | -0.24 | -84.62 | -33.33 | 0.06 | 0.0 | 20.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.25 | -257.14 | 10.71 | -0.06 | -200.0 | 89.47 | -0.03 | -106.38 | -116.67 | -0.04 | -300.0 | 0 | -0.31 | -244.44 | 63.53 | 0.08 | 33.33 | 166.67 | 0.01 | 0 | 200.0 | 13.56 | 12.99 | 153.11 | -0.18 | 48.57 | 48.57 | -0.13 | 53.57 | 60.61 | 0.06 | -33.33 | 20.0 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.07 | 0.0 | 77.42 | -0.02 | 0.0 | -166.67 | 0.47 | 17.5 | 34.29 | 0.02 | 107.41 | 0 | -0.09 | 0.0 | 67.86 | 0.06 | 0.0 | 300.0 | 0 | -100.0 | 0 | 12.00 | 56.0 | 224.0 | -0.35 | -75.0 | -29.63 | -0.28 | -354.55 | -21.74 | 0.09 | 12.5 | 50.0 | 0.02 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 22Q3 (12) | -0.07 | 77.42 | -40.0 | -0.02 | 90.48 | 50.0 | 0.4 | -9.09 | 0 | -0.27 | 0 | 0 | -0.09 | 82.69 | 0.0 | 0.06 | 500.0 | 50.0 | 0.02 | 100.0 | 0 | 7.69 | 438.46 | -48.08 | -0.2 | 0.0 | 35.48 | 0.11 | 161.11 | 136.67 | 0.08 | 60.0 | 60.0 | 0.02 | 0.0 | 0 | -33.33 | 0 | 0 |
| 22Q2 (11) | -0.31 | -10.71 | -47.62 | -0.21 | 63.16 | -425.0 | 0.44 | 144.44 | -45.0 | 0 | 0 | 0 | -0.52 | 38.82 | -108.0 | 0.01 | -66.67 | -66.67 | 0.01 | 200.0 | 0 | 1.43 | -73.33 | -84.29 | -0.2 | 42.86 | -25.0 | -0.18 | 45.45 | -12.5 | 0.05 | 0.0 | 0.0 | 0.02 | 100.0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.28 | 9.68 | -100.0 | -0.57 | -2000.0 | -1040.0 | 0.18 | -48.57 | 1000.0 | 0 | 0 | 100.0 | -0.85 | -203.57 | -347.37 | 0.03 | 200.0 | -50.0 | -0.01 | 0 | -200.0 | 5.36 | 155.36 | -72.32 | -0.35 | -29.63 | -16.67 | -0.33 | -43.48 | -22.22 | 0.05 | -16.67 | 0.0 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.31 | -520.0 | -63.16 | 0.03 | 175.0 | 142.86 | 0.35 | 0 | 1850.0 | 0 | 0 | 100.0 | -0.28 | -211.11 | -7.69 | -0.03 | -175.0 | -137.5 | 0 | 0 | -100.0 | -9.68 | -165.32 | -130.24 | -0.27 | 12.9 | 28.95 | -0.23 | 23.33 | 8.0 | 0.06 | 20.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.05 | 76.19 | -400.0 | -0.04 | 0.0 | -33.33 | 0 | -100.0 | 100.0 | 0 | 0 | 100.0 | -0.09 | 64.0 | -125.0 | 0.04 | 33.33 | 300.0 | 0 | 0 | 100.0 | 14.81 | 62.96 | 314.81 | -0.31 | -93.75 | -14.81 | -0.3 | -87.5 | -30.43 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.21 | -50.0 | 0.0 | -0.04 | 20.0 | 0 | 0.8 | 4100.0 | 900.0 | 0 | 100.0 | -100.0 | -0.25 | -31.58 | -19.05 | 0.03 | -50.0 | 0 | 0 | -100.0 | 0 | 9.09 | -53.03 | 0 | -0.16 | 46.67 | 57.89 | -0.16 | 40.74 | 55.56 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.14 | 26.32 | 17.65 | -0.05 | 28.57 | 0 | -0.02 | 0.0 | -102.35 | -0.01 | 88.89 | 0 | -0.19 | 26.92 | -11.76 | 0.06 | -25.0 | 0 | 0.01 | 0.0 | 0 | 19.35 | -39.52 | 0 | -0.3 | 21.05 | 6.25 | -0.27 | -8.0 | 12.9 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.19 | -1800.0 | 9.52 | -0.07 | -133.33 | 0 | -0.02 | 0.0 | 0.0 | -0.09 | -800.0 | -139.13 | -0.26 | -550.0 | -23.81 | 0.08 | 700.0 | 0 | 0.01 | 133.33 | 0 | 32.00 | 796.0 | 0 | -0.38 | -40.74 | -2.7 | -0.25 | -8.7 | 59.02 | 0.04 | 0.0 | -20.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.01 | 95.24 | 0.0 | -0.03 | 0 | 0.0 | -0.02 | -125.0 | 0.0 | -0.01 | -110.0 | 0.0 | -0.04 | 80.95 | 0.0 | 0.01 | 0 | 0.0 | -0.03 | 0 | 0.0 | 3.57 | 0 | 0.0 | -0.27 | 28.95 | 0.0 | -0.23 | 36.11 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.21 | -23.53 | 0.0 | 0 | 0 | 0.0 | 0.08 | -90.59 | 0.0 | 0.1 | 0 | 0.0 | -0.21 | -23.53 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.38 | -18.75 | 0.0 | -0.36 | -16.13 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.17 | 19.05 | 0.0 | 0 | 0 | 0.0 | 0.85 | 4350.0 | 0.0 | 0 | -100.0 | 0.0 | -0.17 | 19.05 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.32 | 13.51 | 0.0 | -0.31 | 49.18 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
