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) | -0.14 | 0 | -0.05 | 0 | -0.22 | 0 | -0.01 | 0 | -0.19 | 0 | 0.16 | -76.12 | 0 | 0 | 9.88 | -70.96 | -0.41 | 0 | -0.62 | 0 | 0.27 | 12.5 | 0.03 | 0.0 | 0.00 | 0 |
| 2022 (9) | 0.22 | 0 | -0.48 | 0 | 0.03 | -40.0 | -0.02 | 0 | -0.26 | 0 | 0.67 | 252.63 | 0 | 0 | 34.01 | 186.4 | -0.12 | 0 | -0.13 | 0 | 0.24 | 4.35 | 0.03 | 0.0 | 157.14 | 0 |
| 2021 (8) | -0.03 | 0 | 0.31 | 0 | 0.05 | 0 | 0.01 | 0 | 0.28 | 0 | 0.19 | 850.0 | -0.01 | 0 | 11.88 | 119.69 | -0.29 | 0 | -0.22 | 0 | 0.23 | 155.56 | 0.03 | 0 | -75.00 | 0 |
| 2020 (7) | -0.08 | 0 | -0.42 | 0 | -0.04 | 0 | 0 | 0 | -0.5 | 0 | 0.02 | -71.43 | 0 | 0 | 5.41 | -77.61 | -0.14 | 0 | -0.23 | 0 | 0.09 | 80.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.18 | 0 | 0.17 | 0 | -0.07 | 0 | 0.02 | 0 | -0.01 | 0 | 0.07 | 600.0 | 0 | 0 | 24.14 | 793.1 | -0.15 | 0 | -0.18 | 0 | 0.05 | 150.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 0.64 | 0 | -0.52 | 0 | 0 | 0 | 0 | 0 | 0.12 | 0 | 0.01 | -91.67 | 0 | 0 | 2.70 | -90.09 | -0.16 | 0 | 0.05 | 0 | 0.02 | 100.0 | 0 | 0 | 914.29 | 0 |
| 2017 (4) | -0.9 | 0 | -1.03 | 0 | 0.15 | 0 | 0 | 0 | -1.93 | 0 | 0.12 | 0 | 0 | 0 | 27.27 | 0 | -0.22 | 0 | -0.25 | 0 | 0.01 | -80.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.97 | 0 | 1.51 | 655.0 | -0.04 | 0 | -0.2 | 0 | 2.48 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.23 | 0 | 1.46 | 0 | 0.05 | -76.19 | 0 | 0 | 64.24 | 0 |
| 2015 (2) | -0.23 | 0 | 0.2 | 233.33 | 0.34 | -50.0 | -0.24 | 0 | -0.03 | 0 | 0.01 | -85.71 | 0 | 0 | 1.45 | -84.27 | -0.65 | 0 | -0.75 | 0 | 0.21 | -8.7 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.56 | 0 | 0.06 | 0 | 0.68 | 134.48 | 0 | 0 | -0.5 | 0 | 0.07 | -78.12 | 0 | 0 | 9.21 | -58.84 | -0.72 | 0 | -0.6 | 0 | 0.23 | -8.0 | 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 | 450.0 | 283.33 | -0.1 | -171.43 | -66.67 | 0.41 | 1466.67 | 415.38 | 0.01 | 0 | 0 | 0.01 | -93.75 | 108.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.03 | 0 | 127.27 | -0.17 | -112.5 | -30.77 | 0.05 | -16.67 | -28.57 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.02 | 300.0 | 0.0 | 0.14 | 133.33 | 380.0 | -0.03 | 0.0 | 0.0 | 0 | 100.0 | 0 | 0.16 | 220.0 | 633.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0 | 100.0 | 100.0 | -0.08 | 27.27 | 38.46 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.01 | 87.5 | 50.0 | 0.06 | 200.0 | 50.0 | -0.03 | 0.0 | 0.0 | -0.01 | 0 | 0 | 0.05 | 183.33 | 150.0 | 0.01 | -80.0 | 0.0 | 0 | 0 | 0 | 2.56 | -81.03 | 5.13 | -0.08 | 46.67 | -14.29 | -0.11 | 59.26 | -22.22 | 0.06 | -14.29 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.08 | -33.33 | -166.67 | 0.02 | 133.33 | 140.0 | -0.03 | 76.92 | 0.0 | 0 | 0 | -100.0 | -0.06 | 50.0 | 25.0 | 0.05 | -16.67 | -50.0 | 0 | 0 | 0 | 13.51 | -5.41 | -33.78 | -0.15 | -36.36 | -200.0 | -0.27 | -107.69 | -440.0 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q3 (16) | -0.06 | -400.0 | -135.29 | -0.06 | -20.0 | 25.0 | -0.13 | -333.33 | -160.0 | 0 | 0 | 100.0 | -0.12 | -300.0 | -233.33 | 0.06 | 20.0 | -25.0 | 0 | 0 | 0 | 14.29 | 20.0 | 3.57 | -0.11 | -37.5 | -1200.0 | -0.13 | 0.0 | -750.0 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | 0.02 | 200.0 | -33.33 | -0.05 | -225.0 | 37.5 | -0.03 | 0.0 | -200.0 | 0 | 0 | 0 | -0.03 | -250.0 | 40.0 | 0.05 | 400.0 | -70.59 | 0 | 0 | 0 | 11.90 | 388.1 | -66.39 | -0.08 | -14.29 | -60.0 | -0.13 | -44.44 | -116.67 | 0.07 | 16.67 | 16.67 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | -0.02 | 33.33 | -150.0 | 0.04 | 180.0 | 114.81 | -0.03 | 0.0 | -137.5 | 0 | -100.0 | 100.0 | 0.02 | 125.0 | 108.7 | 0.01 | -90.0 | -96.88 | 0 | 0 | 0 | 2.44 | -88.05 | -96.8 | -0.07 | -40.0 | -133.33 | -0.09 | -80.0 | -125.0 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 22Q4 (13) | -0.03 | -117.65 | -400.0 | -0.05 | 37.5 | -183.33 | -0.03 | 40.0 | -118.75 | 0.05 | 183.33 | 150.0 | -0.08 | -188.89 | -214.29 | 0.1 | 25.0 | -23.08 | 0 | 0 | 100.0 | 20.41 | 47.96 | -29.36 | -0.05 | -600.0 | 37.5 | -0.05 | -350.0 | -150.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | -66.67 | -150.00 | -179.41 | -1150.0 |
| 22Q3 (12) | 0.17 | 466.67 | 1800.0 | -0.08 | 0.0 | -166.67 | -0.05 | -266.67 | -66.67 | -0.06 | 0 | -500.0 | 0.09 | 280.0 | -18.18 | 0.08 | -52.94 | 700.0 | 0 | 0 | 0 | 13.79 | -61.05 | 396.55 | 0.01 | 120.0 | 120.0 | 0.02 | 133.33 | 200.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 188.89 | -37.04 | 855.56 |
| 22Q2 (11) | 0.03 | -25.0 | 200.0 | -0.08 | 70.37 | 0 | 0.03 | -62.5 | 175.0 | 0 | 100.0 | 0 | -0.05 | 78.26 | -66.67 | 0.17 | -46.88 | 325.0 | 0 | 0 | 0 | 35.42 | -53.52 | 227.6 | -0.05 | -66.67 | 28.57 | -0.06 | -50.0 | 33.33 | 0.06 | 20.0 | 0.0 | 0.01 | 0.0 | 0 | 300.00 | 50.0 | 0 |
| 22Q1 (10) | 0.04 | 300.0 | 0 | -0.27 | -550.0 | -307.69 | 0.08 | -50.0 | 366.67 | -0.01 | -150.0 | 0 | -0.23 | -428.57 | -276.92 | 0.32 | 146.15 | 966.67 | 0 | 100.0 | 0 | 76.19 | 163.74 | 941.27 | -0.03 | 62.5 | 66.67 | -0.04 | -100.0 | 55.56 | 0.05 | -16.67 | -16.67 | 0.01 | -66.67 | 0 | 200.00 | 1300.0 | 0 |
| 21Q4 (9) | 0.01 | 200.0 | -92.31 | 0.06 | -50.0 | 125.0 | 0.16 | 633.33 | 1700.0 | 0.02 | 300.0 | 100.0 | 0.07 | -36.36 | 163.64 | 0.13 | 1200.0 | 0 | -0.01 | 0 | 0 | 28.89 | 940.0 | 0 | -0.08 | -60.0 | -60.0 | -0.02 | 0.0 | 85.71 | 0.06 | 0.0 | 200.0 | 0.03 | 0 | 0 | 14.29 | 157.14 | 0 |
| 21Q3 (8) | -0.01 | 66.67 | -125.0 | 0.12 | 0 | 209.09 | -0.03 | 25.0 | -200.0 | -0.01 | 0 | 0 | 0.11 | 466.67 | 257.14 | 0.01 | -75.0 | 0 | 0 | 0 | 0 | 2.78 | -74.31 | 0 | -0.05 | 28.57 | -66.67 | -0.02 | 77.78 | 33.33 | 0.06 | 0.0 | 200.0 | 0 | 0 | 0 | -25.00 | 0 | 0 |
| 21Q2 (7) | -0.03 | 0 | 86.96 | 0 | -100.0 | -100.0 | -0.04 | -33.33 | -300.0 | 0 | 0 | 0 | -0.03 | -123.08 | 85.0 | 0.04 | 33.33 | 300.0 | 0 | 0 | 0 | 10.81 | 47.75 | 18.92 | -0.07 | 22.22 | -250.0 | -0.09 | 0.0 | -200.0 | 0.06 | 0.0 | 200.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0 | -100.0 | 100.0 | 0.13 | 154.17 | 230.0 | -0.03 | -200.0 | -200.0 | 0 | -100.0 | 0 | 0.13 | 218.18 | 208.33 | 0.03 | 0 | 200.0 | 0 | 0 | 0 | 7.32 | 0 | -26.83 | -0.09 | -80.0 | -200.0 | -0.09 | 35.71 | -350.0 | 0.06 | 200.0 | 200.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.13 | 225.0 | 333.33 | -0.24 | -118.18 | -700.0 | -0.01 | 0.0 | 0.0 | 0.01 | 0 | 0 | -0.11 | -57.14 | -257.14 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.05 | -66.67 | -25.0 | -0.14 | -366.67 | -133.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.04 | 117.39 | 0.0 | -0.11 | -466.67 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.07 | 65.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.03 | -50.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.23 | -1050.0 | 0.0 | 0.03 | 130.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.2 | -66.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 9.09 | -9.09 | 0.0 | -0.02 | 33.33 | 0.0 | -0.03 | -50.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.02 | -166.67 | 0.0 | -0.1 | -350.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.12 | -271.43 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0.0 | 10.00 | -77.5 | 0.0 | -0.03 | 25.0 | 0.0 | -0.02 | 66.67 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 44.44 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
