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) | -0.31 | 0 | -0.35 | 0 | 7.25 | 1321.57 | -0.03 | 0 | -0.66 | 0 | 0.14 | 180.0 | -0.25 | 0 | 1400.00 | 180.0 | -0.37 | 0 | -0.43 | 0 | 0.03 | -25.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.53 | 0 | -0.04 | 0 | 0.51 | 0 | 0.01 | 0 | -0.57 | 0 | 0.05 | 66.67 | 0 | 0 | 500.00 | 66.67 | -1.21 | 0 | -2.0 | 0 | 0.04 | 33.33 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.37 | 0 | 0.39 | 0 | -0.24 | 0 | 0 | 0 | 0.02 | 0 | 0.03 | 0 | 0 | 0 | 300.00 | 0 | -1.66 | 0 | -1.87 | 0 | 0.03 | -25.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.07 | 0 | 0 | 0 | 0.34 | 100.0 | 0.04 | 33.33 | -0.07 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.88 | 0 | -1.16 | 0 | 0.04 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.12 | 0 | -0.04 | 0 | 0.17 | -75.36 | 0.03 | -95.38 | -0.16 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | -1.48 | 0 | -2.19 | 0 | 0.04 | -20.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.32 | 0 | -0.57 | 0 | 0.69 | -84.63 | 0.65 | 0 | -0.89 | 0 | 0.59 | 1375.0 | -0.08 | 0 | 63.44 | 6037.9 | -2.09 | 0 | -3.06 | 0 | 0.05 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -2.46 | 0 | -2.59 | 0 | 4.49 | 42.99 | -0.38 | 0 | -5.05 | 0 | 0.04 | -63.64 | -3.29 | 0 | 1.03 | -48.98 | -2.25 | 0 | -3.66 | 0 | 0.05 | 66.67 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -1.09 | 0 | -2.21 | 0 | 3.14 | 0 | 0 | 0 | -3.3 | 0 | 0.11 | 57.14 | 0 | 0 | 2.03 | -9.42 | 0.35 | -50.7 | 0.26 | -60.61 | 0.03 | 50.0 | 0 | 0 | -375.86 | 0 |
| 2015 (2) | -0.82 | 0 | -0.93 | 0 | -0.38 | 0 | -0.01 | 0 | -1.75 | 0 | 0.07 | -95.78 | 0.01 | 0 | 2.24 | -97.72 | 0.71 | 9.23 | 0.66 | 11.86 | 0.02 | 0.0 | 0 | 0 | -120.59 | 0 |
| 2014 (1) | 0.6 | 0 | -4.42 | 0 | 5.93 | 356.15 | 0.01 | 0 | -3.82 | 0 | 1.66 | 207.41 | -0.01 | 0 | 98.22 | 438.42 | 0.65 | 209.52 | 0.59 | 247.06 | 0.02 | 100.0 | 0.02 | -71.43 | 95.24 | 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) | -0.1 | 9.09 | -190.91 | -0.07 | 98.6 | -133.33 | -0.05 | -150.0 | -106.76 | 0 | 0 | 0 | -0.17 | 96.68 | -312.5 | 0.06 | 500.0 | 100.0 | 0 | 0 | 0 | 23.08 | 107.69 | 0 | -0.11 | 21.43 | -22.22 | -0.19 | -11.76 | -72.73 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.11 | 62.07 | 26.67 | -5.01 | -9920.0 | -9920.0 | -0.02 | 60.0 | -114.29 | 0 | -100.0 | 100.0 | -5.12 | -1405.88 | -2460.0 | 0.01 | 0.0 | -80.0 | 0 | 0 | 0 | 11.11 | -55.56 | -97.78 | -0.14 | -55.56 | -133.33 | -0.17 | -88.89 | -142.86 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.29 | -45.0 | -314.29 | -0.05 | 82.14 | -600.0 | -0.05 | -100.81 | -127.78 | 0.01 | 0 | 150.0 | -0.34 | 29.17 | -466.67 | 0.01 | -80.0 | 0.0 | 0 | 100.0 | 0 | 25.00 | 0 | 0 | -0.09 | 47.06 | -80.0 | -0.09 | 55.0 | -80.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.2 | -281.82 | -566.67 | -0.28 | -833.33 | -600.0 | 6.19 | 736.49 | 61800.0 | 0 | 0 | -100.0 | -0.48 | -700.0 | -585.71 | 0.05 | 66.67 | 25.0 | -0.25 | 0 | 0 | 0.00 | 0 | 0 | -0.17 | -88.89 | 77.92 | -0.2 | -81.82 | 85.82 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.11 | 173.33 | 134.38 | -0.03 | 40.0 | 0 | 0.74 | 428.57 | 1950.0 | 0 | 100.0 | 0 | 0.08 | 140.0 | 125.0 | 0.03 | -40.0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | -0.09 | -50.0 | 35.71 | -0.11 | -57.14 | 50.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.15 | -114.29 | -87.5 | -0.05 | -600.0 | 0 | 0.14 | -22.22 | -71.43 | -0.01 | 50.0 | 0.0 | -0.2 | -233.33 | -150.0 | 0.05 | 400.0 | 0 | 0 | 0 | 0 | 500.00 | 0 | 0 | -0.06 | -20.0 | 50.0 | -0.07 | -40.0 | 56.25 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.07 | -133.33 | 30.0 | 0.01 | 125.0 | 0 | 0.18 | 1700.0 | 260.0 | -0.02 | -200.0 | 0 | -0.06 | 14.29 | 40.0 | 0.01 | -75.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.05 | 93.51 | 72.22 | -0.05 | 96.45 | 76.19 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.03 | 90.62 | 86.96 | -0.04 | 0 | -33.33 | 0.01 | 125.0 | -96.77 | 0.02 | 0 | 0 | -0.07 | 78.12 | 73.08 | 0.04 | 0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | -0.77 | -450.0 | -4.05 | -1.41 | -540.91 | -78.48 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.32 | -300.0 | -433.33 | 0 | 0 | 0 | -0.04 | -108.16 | -166.67 | 0 | 100.0 | 0 | -0.32 | -300.0 | -433.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.14 | -16.67 | 6.67 | -0.22 | -37.5 | -37.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.08 | 20.0 | -300.0 | 0 | 0 | -100.0 | 0.49 | 880.0 | 204.26 | -0.01 | 0 | -200.0 | -0.08 | 20.0 | -117.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.12 | 33.33 | 70.0 | -0.16 | 23.81 | 69.23 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.1 | 56.52 | 9.09 | 0 | 100.0 | 0 | 0.05 | -83.87 | 138.46 | 0 | 0 | 100.0 | -0.1 | 61.54 | 9.09 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | -0.18 | 75.68 | 51.35 | -0.21 | 73.42 | 48.78 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.23 | -283.33 | -109.09 | -0.03 | 0 | 0 | 0.31 | 416.67 | -13.89 | 0 | 0 | -100.0 | -0.26 | -333.33 | -136.36 | 0.03 | 0 | 0 | 0 | 0 | 0 | 300.00 | 0 | 0 | -0.74 | -393.33 | -1380.0 | -0.79 | -393.75 | -146.88 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.06 | -250.0 | -400.0 | 0 | -100.0 | 0 | 0.06 | 112.77 | 400.0 | 0 | -100.0 | 0 | -0.06 | -113.04 | -400.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.15 | 62.5 | 11.76 | -0.16 | 69.23 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.04 | 136.36 | 100.0 | 0.42 | 0 | 0 | -0.47 | -261.54 | -2250.0 | 0.01 | 200.0 | -66.67 | 0.46 | 518.18 | 2200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.4 | -8.11 | 24.53 | -0.52 | -26.83 | 5.45 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.11 | 0.0 | -266.67 | 0 | 0 | 0 | -0.13 | -136.11 | -533.33 | -0.01 | -200.0 | 0 | -0.11 | 0.0 | -266.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.37 | -640.0 | -208.33 | -0.41 | -28.12 | -192.86 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.11 | -650.0 | 85.53 | 0 | 0 | 100.0 | 0.36 | 1900.0 | -55.0 | 0.01 | 0 | -66.67 | -0.11 | -650.0 | 86.25 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | -0.05 | 70.59 | -150.0 | -0.32 | -100.0 | -239.13 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q3 (4) | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.17 | 67.92 | 0.0 | -0.16 | 70.91 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.02 | 166.67 | 0.0 | 0 | 0 | 0.0 | -0.02 | -166.67 | 0.0 | 0.03 | 0 | 0.0 | 0.02 | 166.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.53 | -341.67 | 0.0 | -0.55 | -292.86 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.03 | 96.05 | 0.0 | 0 | 100.0 | 0.0 | 0.03 | -96.25 | 0.0 | 0 | -100.0 | 0.0 | -0.03 | 96.25 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | -0.12 | -220.0 | 0.0 | -0.14 | -160.87 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -0.76 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.8 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -316.67 | 0.0 | 0.0 |
