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) | 2.4 | 2.13 | 0.08 | 0 | -0.51 | 0 | 0.04 | 0 | 2.48 | 22.17 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.02 | 0 | 0.52 | -55.93 | 0.01 | -50.0 | 0 | 0 | 452.83 | 131.23 |
| 2022 (9) | 2.35 | 11650.0 | -0.32 | 0 | -0.41 | 0 | -1.08 | 0 | 2.03 | 6666.67 | 0.01 | 0 | 0 | 0 | 0.10 | 0 | 0.04 | -33.33 | 1.18 | 40.48 | 0.02 | 0.0 | 0 | 0 | 195.83 | 8320.83 |
| 2021 (8) | 0.02 | 0 | 0.01 | -90.0 | -0.46 | 0 | -0.03 | 0 | 0.03 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.06 | 0 | 0.84 | 90.91 | 0.02 | -60.0 | 0 | 0 | 2.33 | 0 |
| 2020 (7) | -0.48 | 0 | 0.1 | -90.0 | 0.59 | 168.18 | -0.04 | 0 | -0.38 | 0 | 0.02 | 100.0 | 0 | 0 | 0.21 | 131.91 | -0.39 | 0 | 0.44 | -40.54 | 0.05 | -16.67 | 0 | 0 | -97.96 | 0 |
| 2019 (6) | -1.03 | 0 | 1.0 | 0 | 0.22 | 0 | -0.03 | 0 | -0.03 | 0 | 0.01 | -85.71 | 0 | 0 | 0.09 | -94.35 | 0.09 | 0 | 0.74 | 0 | 0.06 | 100.0 | 0 | 0 | -128.75 | 0 |
| 2018 (5) | -0.02 | 0 | -0.03 | 0 | -0.2 | 0 | -0.13 | 0 | -0.05 | 0 | 0.07 | 600.0 | 0 | 0 | 1.59 | 730.45 | -0.76 | 0 | -5.4 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.22 | 0 | 0 | 0 | -0.43 | 0 | -0.03 | 0 | -0.22 | 0 | 0.01 | 0 | 0 | 0 | 0.19 | 0 | -0.47 | 0 | -6.99 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 1.65 | 23.13 | 0 | 0 | -0.89 | 0 | -0.1 | 0 | 1.65 | -58.54 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.96 | 0 | -9.1 | 0 | 0.03 | -25.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 1.34 | 0 | 2.64 | 80.82 | -5.04 | 0 | -0.09 | 0 | 3.98 | 0 | 0.01 | -80.0 | 0 | 0 | 0.10 | -76.49 | -0.25 | 0 | 0.71 | -29.7 | 0.04 | 100.0 | 0 | 0 | 178.67 | 0 |
| 2014 (1) | -2.76 | 0 | 1.46 | 0 | 0.79 | -92.26 | 0.02 | -87.5 | -1.3 | 0 | 0.05 | 25.0 | 0 | 0 | 0.41 | -23.05 | 0.36 | 3500.0 | 1.01 | 0 | 0.02 | -33.33 | 0 | 0 | -267.96 | 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) | 0.4 | 1900.0 | -68.25 | -1.24 | -1966.67 | -4233.33 | -0.3 | 40.0 | 28.57 | 0 | 100.0 | 100.0 | -0.84 | -2000.0 | -165.12 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | -75.0 | -600.0 | 0.03 | 160.0 | -90.91 | 0 | 0 | 0 | 0 | 0 | 0 | 1333.33 | 0 | 249.21 |
| 24Q2 (19) | 0.02 | -94.12 | -92.0 | -0.06 | -160.0 | -250.0 | -0.5 | -1100.0 | -194.34 | -0.01 | 0 | 0 | -0.04 | -109.09 | -113.79 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -33.33 | -300.0 | -0.05 | -122.73 | -266.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q1 (18) | 0.34 | 54.55 | -49.25 | 0.1 | -16.67 | 190.91 | 0.05 | 107.94 | 400.0 | 0 | -100.0 | 0 | 0.44 | 29.41 | -21.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | -200.0 | -400.0 | 0.22 | 57.14 | 1000.0 | 0 | 0 | 0 | 0 | 0 | 0 | 154.55 | -1.65 | -95.39 |
| 23Q4 (17) | 0.22 | -82.54 | 116.42 | 0.12 | 300.0 | -42.86 | -0.63 | -50.0 | -137.28 | 0.07 | 333.33 | 106.54 | 0.34 | -73.64 | 130.09 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 0.0 | -200.0 | 0.14 | -57.58 | -46.15 | 0 | 0 | 0 | 0 | 0 | 0 | 157.14 | -58.84 | 130.49 |
| 23Q3 (16) | 1.26 | 404.0 | -2.33 | 0.03 | -25.0 | 125.0 | -0.42 | -179.25 | -10.53 | -0.03 | 0 | 40.0 | 1.29 | 344.83 | 10.26 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 0.0 | -150.0 | 0.33 | 1000.0 | -28.26 | 0 | 0 | 0 | 0 | 0 | 0 | 381.82 | -54.18 | 36.15 |
| 23Q2 (15) | 0.25 | -62.69 | -61.54 | 0.04 | 136.36 | 109.76 | 0.53 | 5200.0 | 198.15 | 0 | 0 | 100.0 | 0.29 | -48.21 | 20.83 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.01 | -200.0 | 83.33 | 0.03 | 50.0 | -76.92 | 0 | 0 | 0 | 0 | 0 | 0 | 833.33 | -75.12 | 66.67 |
| 23Q1 (14) | 0.67 | 150.0 | -61.49 | -0.11 | -152.38 | 0 | 0.01 | -99.41 | 100.85 | 0 | 100.0 | -100.0 | 0.56 | 149.56 | -67.82 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | 0.0 | -83.33 | 0.02 | -92.31 | -94.12 | 0 | 0 | 0 | 0 | 0 | 0 | 3350.00 | 750.0 | 554.6 |
| 22Q4 (13) | -1.34 | -203.88 | 36.49 | 0.21 | 275.0 | 600.0 | 1.69 | 544.74 | 23.36 | -1.07 | -2040.0 | -5250.0 | -1.13 | -196.58 | 45.67 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.00 | 0 | 100.0 | 0.01 | -50.0 | 120.0 | 0.26 | -43.48 | -48.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -515.38 | -283.78 | -24.57 |
| 22Q3 (12) | 1.29 | 98.46 | 44.94 | -0.12 | 70.73 | -340.0 | -0.38 | 29.63 | 44.93 | -0.05 | -400.0 | 0.0 | 1.17 | 387.5 | 24.47 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.02 | 133.33 | -50.0 | 0.46 | 253.85 | 206.67 | 0 | 0 | 0 | 0 | 0 | 0 | 280.43 | -43.91 | -52.74 |
| 22Q2 (11) | 0.65 | -62.64 | 80.56 | -0.41 | 0 | -412.5 | -0.54 | 54.24 | 0 | -0.01 | -125.0 | 50.0 | 0.24 | -86.21 | -14.29 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.37 | 0 | 0 | -0.06 | -200.0 | -500.0 | 0.13 | -61.76 | 230.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 500.00 | -2.3 | 0 |
| 22Q1 (10) | 1.74 | 182.46 | 97.73 | 0 | -100.0 | 0 | -1.18 | -186.13 | -3.51 | 0.04 | 300.0 | -20.0 | 1.74 | 183.65 | 97.73 | 0 | 100.0 | 0 | 0 | 0 | 0 | -0.00 | 100.0 | 0 | 0.06 | 220.0 | -25.0 | 0.34 | -32.0 | 21.43 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 511.76 | 223.7 | 68.65 |
| 21Q4 (9) | -2.11 | -337.08 | -4320.0 | 0.03 | -40.0 | 400.0 | 1.37 | 298.55 | 179.59 | -0.02 | 60.0 | 50.0 | -2.08 | -321.28 | -5300.0 | -0.01 | -200.0 | -200.0 | 0 | 0 | 0 | -0.49 | -176.96 | -198.53 | -0.05 | -225.0 | 44.44 | 0.5 | 233.33 | 2.04 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | -413.73 | -169.73 | -4237.25 |
| 21Q3 (8) | 0.89 | 147.22 | 178.76 | 0.05 | 162.5 | -37.5 | -0.69 | 0 | -253.33 | -0.05 | -150.0 | 0 | 0.94 | 235.71 | 189.52 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.64 | 0 | 0 | 0.04 | 500.0 | 157.14 | 0.15 | 250.0 | 350.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 593.33 | 0 | 0 |
| 21Q2 (7) | 0.36 | -59.09 | -14.29 | -0.08 | 0 | -900.0 | 0 | 100.0 | 0 | -0.02 | -140.0 | 0 | 0.28 | -68.18 | -34.88 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | -112.5 | 90.91 | -0.1 | -135.71 | -433.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q1 (6) | 0.88 | 1660.0 | 388.89 | 0 | 100.0 | -100.0 | -1.14 | -332.65 | -216.67 | 0.05 | 225.0 | 0 | 0.88 | 2100.0 | 340.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.08 | 188.89 | 166.67 | 0.28 | -42.86 | 1033.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 303.45 | 2934.48 | 0 |
| 20Q4 (5) | 0.05 | 104.42 | 105.95 | -0.01 | -112.5 | -112.5 | 0.49 | 8.89 | -28.99 | -0.04 | 0 | -300.0 | 0.04 | 103.81 | 105.26 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.50 | 0 | 0 | -0.09 | -28.57 | -250.0 | 0.49 | 916.67 | 188.24 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 10.00 | 0 | 102.14 |
| 20Q3 (4) | -1.13 | -369.05 | 0.0 | 0.08 | 700.0 | 0.0 | 0.45 | 0 | 0.0 | 0 | 0 | 0.0 | -1.05 | -344.19 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.07 | 36.36 | 0.0 | -0.06 | -300.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (3) | 0.42 | 133.33 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.43 | 115.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.11 | 8.33 | 0.0 | 0.03 | 200.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1050.00 | 0 | 0.0 |
| 20Q1 (2) | 0.18 | 121.43 | 0.0 | 0.02 | -75.0 | 0.0 | -0.36 | -152.17 | 0.0 | 0 | 100.0 | 0.0 | 0.2 | 126.32 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.34 | 0 | 0.0 | -0.12 | -300.0 | 0.0 | -0.03 | -117.65 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -0.84 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.76 | 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 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -466.67 | 0.0 | 0.0 |
