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) | -0.18 | 0 | -0.03 | 0 | -0.12 | 0 | 0 | 0 | -0.21 | 0 | 0.05 | -16.67 | 0 | 0 | 5.10 | 47.96 | -0.85 | 0 | -0.37 | 0 | 0.18 | -14.29 | 0.01 | -50.0 | 0.00 | 0 |
| 2022 (9) | 1.51 | 0 | 0.04 | 33.33 | -0.11 | 0 | 0.03 | -25.0 | 1.55 | 0 | 0.06 | -14.29 | 0 | 0 | 3.45 | 170.94 | -0.94 | 0 | 0.04 | 0 | 0.21 | 5.0 | 0.02 | 0.0 | 559.26 | 0 |
| 2021 (8) | -1.04 | 0 | 0.03 | 0 | -0.03 | 0 | 0.04 | 300.0 | -1.01 | 0 | 0.07 | -22.22 | 0 | 0 | 1.27 | -43.72 | -0.72 | 0 | -0.18 | 0 | 0.2 | -9.09 | 0.02 | 100.0 | -2600.00 | 0 |
| 2020 (7) | -0.26 | 0 | -0.03 | 0 | 0 | 0 | 0.01 | -98.91 | -0.29 | 0 | 0.09 | -40.0 | 0 | 0 | 2.26 | -7.89 | -0.85 | 0 | -0.51 | 0 | 0.22 | -18.52 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | 1.38 | 0 | 0.18 | -83.64 | -0.07 | 0 | 0.92 | 155.56 | 1.56 | 358.82 | 0.15 | 7.14 | 0 | 0 | 2.45 | 37.3 | -0.86 | 0 | -0.5 | 0 | 0.27 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.76 | 0 | 1.1 | 0 | 0.12 | -79.66 | 0.36 | 1100.0 | 0.34 | 0 | 0.14 | -12.5 | 0 | 0 | 1.79 | -21.78 | -0.99 | 0 | -0.62 | 0 | 0.27 | -6.9 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | -0.87 | 0 | -1.22 | 0 | 0.59 | 0 | 0.03 | -95.38 | -2.09 | 0 | 0.16 | -20.0 | 0 | 0 | 2.29 | 20.0 | -1.09 | 0 | -0.66 | 0 | 0.29 | -9.38 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | 1.35 | 0 | -0.12 | 0 | -0.65 | 0 | 0.65 | 0 | 1.23 | 0 | 0.2 | -13.04 | 0 | 0 | 1.90 | -11.64 | -0.12 | 0 | 0.01 | 0 | 0.32 | 14.29 | 0.01 | 0.0 | 397.06 | 0 |
| 2015 (2) | -0.37 | 0 | -0.24 | 0 | 0.11 | 175.0 | -0.26 | 0 | -0.61 | 0 | 0.23 | -11.54 | 0 | 0 | 2.16 | -14.52 | -0.38 | 0 | -0.19 | 0 | 0.28 | 12.0 | 0.01 | 0 | -370.00 | 0 |
| 2014 (1) | 0.2 | -16.67 | -1.24 | 0 | 0.04 | -93.33 | 0.08 | 166.67 | -1.04 | 0 | 0.26 | -55.93 | 0 | 0 | 2.52 | -52.13 | -0.69 | 0 | -0.34 | 0 | 0.25 | -7.41 | 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) | -0.32 | -328.57 | -433.33 | -0.01 | 0.0 | 50.0 | -0.05 | -400.0 | -266.67 | -0.03 | -250.0 | 40.0 | -0.33 | -353.85 | -312.5 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 5.88 | 152.94 | -47.06 | -0.14 | 17.65 | 41.67 | -0.03 | -50.0 | 72.73 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -3200.00 | -557.14 | 0 |
| 24Q2 (19) | 0.14 | 177.78 | 450.0 | -0.01 | 0.0 | -150.0 | -0.01 | 0 | 92.86 | 0.02 | 0 | 200.0 | 0.13 | 168.42 | 750.0 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 2.33 | -82.56 | 0 | -0.17 | 22.73 | 19.05 | -0.02 | 77.78 | 81.82 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 700.00 | 0 | 0 |
| 24Q1 (18) | -0.18 | -28.57 | -400.0 | -0.01 | 0 | 50.0 | 0 | 100.0 | 0 | 0 | 100.0 | -100.0 | -0.19 | -35.71 | -575.0 | 0.02 | 0 | -33.33 | 0 | 0 | 0 | 13.33 | 0 | 33.33 | -0.22 | -46.67 | 12.0 | -0.09 | -80.0 | 18.18 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.14 | -133.33 | -27.27 | 0 | 100.0 | 100.0 | -0.01 | -133.33 | 90.0 | -0.04 | 20.0 | 33.33 | -0.14 | -75.0 | -7.69 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.15 | 37.5 | 0.0 | -0.05 | 54.55 | 44.44 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.06 | -50.0 | -109.84 | -0.02 | -200.0 | -100.0 | 0.03 | 121.43 | 400.0 | -0.05 | -150.0 | -266.67 | -0.08 | -300.0 | -113.33 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 11.11 | 0 | 544.44 | -0.24 | -14.29 | -4.35 | -0.11 | 0.0 | -161.11 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | -0.04 | -166.67 | -109.52 | 0.02 | 200.0 | 0 | -0.14 | 0 | 0 | -0.02 | -300.0 | -200.0 | -0.02 | -150.0 | -104.76 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.21 | 16.0 | 27.59 | -0.11 | 0.0 | -83.33 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.06 | 154.55 | -90.0 | -0.02 | 0.0 | -133.33 | 0 | 100.0 | -100.0 | 0.01 | 116.67 | -75.0 | 0.04 | 130.77 | -93.94 | 0.03 | 50.0 | 0 | 0 | 0 | 0 | 10.00 | 135.0 | 0 | -0.25 | -66.67 | 7.41 | -0.11 | -22.22 | -650.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | -0.11 | -118.03 | 67.65 | -0.02 | -100.0 | 0.0 | -0.1 | -900.0 | 0 | -0.06 | -300.0 | -185.71 | -0.13 | -121.67 | 63.89 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 4.26 | 146.81 | 387.23 | -0.15 | 34.78 | -275.0 | -0.09 | -150.0 | -228.57 | 0.05 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 0.61 | 45.24 | 252.5 | -0.01 | 0 | -133.33 | -0.01 | 0 | 50.0 | 0.03 | 50.0 | 150.0 | 0.6 | 42.86 | 262.16 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 1.72 | -62.93 | 179.31 | -0.23 | 20.69 | -109.09 | 0.18 | 400.0 | 350.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | -100.0 | 265.22 | 0 | 166.3 |
| 22Q2 (11) | 0.42 | -30.0 | 235.48 | 0 | -100.0 | -100.0 | 0 | -100.0 | 100.0 | 0.02 | -50.0 | 300.0 | 0.42 | -36.36 | 244.83 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 4.65 | 0 | 374.42 | -0.29 | -7.41 | -7.41 | -0.06 | -400.0 | 66.67 | 0.05 | 0.0 | 0.0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 22Q1 (10) | 0.6 | 276.47 | 0 | 0.06 | 400.0 | 700.0 | 0.01 | 0 | 0 | 0.04 | -42.86 | -20.0 | 0.66 | 283.33 | 6700.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.27 | -575.0 | 6.9 | 0.02 | -71.43 | 116.67 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 750.00 | 386.76 | 0 |
| 21Q4 (9) | -0.34 | 15.0 | -1033.33 | -0.02 | -166.67 | 0.0 | 0 | 100.0 | 0 | 0.07 | 216.67 | 75.0 | -0.36 | 2.7 | -620.0 | 0.02 | 100.0 | -50.0 | 0 | 0 | 0 | 0.87 | 41.48 | -72.93 | -0.04 | 63.64 | 60.0 | 0.07 | 75.0 | 333.33 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -261.54 | 34.62 | -74.36 |
| 21Q3 (8) | -0.4 | -29.03 | -1233.33 | 0.03 | 50.0 | 200.0 | -0.02 | 0.0 | 0 | -0.06 | -500.0 | 33.33 | -0.37 | -27.59 | -1750.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.62 | -37.04 | -53.7 | -0.11 | 59.26 | -83.33 | 0.04 | 122.22 | -33.33 | 0.05 | 0.0 | -16.67 | 0.01 | 0 | 0 | -400.00 | 0 | -1500.0 |
| 21Q2 (7) | -0.31 | 0 | -47.62 | 0.02 | 300.0 | 200.0 | -0.02 | 0 | -300.0 | -0.01 | -120.0 | -133.33 | -0.29 | -2800.0 | -26.09 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.98 | -72.06 | -71.57 | -0.27 | 6.9 | 27.03 | -0.18 | -50.0 | 45.45 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0 | 100.0 | -100.0 | -0.01 | 50.0 | 0 | 0 | 0 | 0 | 0.05 | 25.0 | 0 | -0.01 | 80.0 | -200.0 | 0.02 | -50.0 | 100.0 | 0 | 0 | 0 | 3.51 | 8.77 | 131.58 | -0.29 | -190.0 | 9.38 | -0.12 | -300.0 | 42.86 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (5) | -0.03 | 0.0 | -150.0 | -0.02 | -300.0 | 60.0 | 0 | 0 | -100.0 | 0.04 | 144.44 | 100.0 | -0.05 | -150.0 | -600.0 | 0.04 | 100.0 | 0.0 | 0 | 0 | 0 | 3.23 | 141.94 | -41.13 | -0.1 | -66.67 | 69.7 | -0.03 | -150.0 | 90.91 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | -150.00 | -500.0 | 0 |
| 20Q3 (4) | -0.03 | 85.71 | 0.0 | 0.01 | 150.0 | 0.0 | 0 | -100.0 | 0.0 | -0.09 | -400.0 | 0.0 | -0.02 | 91.3 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.33 | -61.33 | 0.0 | -0.06 | 83.78 | 0.0 | 0.06 | 118.18 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | -25.00 | 0 | 0.0 |
| 20Q2 (3) | -0.21 | -2200.0 | 0.0 | -0.02 | 0 | 0.0 | 0.01 | 0 | 0.0 | 0.03 | 0 | 0.0 | -0.23 | -2400.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 3.45 | 127.59 | 0.0 | -0.37 | -15.62 | 0.0 | -0.33 | -57.14 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.01 | -83.33 | 0.0 | 0 | 100.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0.0 | 1.52 | -72.35 | 0.0 | -0.32 | 3.03 | 0.0 | -0.21 | 36.36 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.06 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.48 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
