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) | -0.94 | 0 | 0.49 | 88.46 | 3.47 | 0 | 0.11 | 0 | -0.45 | 0 | 0.01 | 0.0 | 0 | 0 | 0.15 | 19.04 | -0.7 | 0 | 0.28 | 0 | 0.27 | -10.0 | 0.02 | 0.0 | -164.91 | 0 |
| 2022 (9) | 0.25 | 0 | 0.26 | 0 | -0.72 | 0 | -0.03 | 0 | 0.51 | 0 | 0.01 | 0 | -0.02 | 0 | 0.12 | 0 | -0.63 | 0 | -0.72 | 0 | 0.3 | -9.09 | 0.02 | 0.0 | 0.00 | 0 |
| 2021 (8) | -0.39 | 0 | -0.06 | 0 | 1.23 | 355.56 | -0.07 | 0 | -0.45 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.34 | 0 | -0.32 | 0 | 0.33 | -5.71 | 0.02 | -33.33 | -1300.00 | 0 |
| 2020 (7) | -2.5 | 0 | 1.26 | 0 | 0.27 | 0 | -0.5 | 0 | -1.24 | 0 | 0.1 | -9.09 | 0.03 | 0 | 0.98 | -23.99 | -1.66 | 0 | -1.64 | 0 | 0.35 | -2.78 | 0.03 | -25.0 | 0.00 | 0 |
| 2019 (6) | 2.4 | 0 | -2.26 | 0 | -0.37 | 0 | -0.15 | 0 | 0.14 | -81.58 | 0.11 | 57.14 | 0 | 0 | 1.29 | 64.52 | -0.26 | 0 | -0.38 | 0 | 0.36 | 100.0 | 0.04 | 100.0 | 12000.00 | 0 |
| 2018 (5) | -0.67 | 0 | 1.43 | 30.0 | 0.21 | 950.0 | -0.06 | 0 | 0.76 | 0 | 0.07 | -78.12 | 0 | 0 | 0.78 | -76.19 | -0.9 | 0 | -0.84 | 0 | 0.18 | 12.5 | 0.02 | 0.0 | 0.00 | 0 |
| 2017 (4) | -2.12 | 0 | 1.1 | 0 | 0.02 | -66.67 | -0.37 | 0 | -1.02 | 0 | 0.32 | 433.33 | 0 | 0 | 3.30 | 545.38 | -0.77 | 0 | -0.27 | 0 | 0.16 | -11.11 | 0.02 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.03 | 0 | -3.8 | 0 | 0.06 | 0 | 0 | 0 | -3.83 | 0 | 0.06 | -25.0 | 0 | 0 | 0.51 | -0.23 | -0.6 | 0 | -0.28 | 0 | 0.18 | -5.26 | 0.02 | 0.0 | 0.00 | 0 |
| 2015 (2) | 2.32 | -4.92 | 0.29 | 0 | -0.51 | 0 | -0.12 | 0 | 2.61 | 8.75 | 0.08 | -20.0 | 0 | 0 | 0.51 | -4.18 | 0.65 | -30.11 | 0.28 | -40.43 | 0.19 | 5.56 | 0.02 | 100.0 | 473.47 | 28.07 |
| 2014 (1) | 2.44 | 0 | -0.04 | 0 | -1.0 | 0 | 0.15 | -85.15 | 2.4 | 0 | 0.1 | -66.67 | 0 | 0 | 0.53 | -73.91 | 0.93 | 0 | 0.47 | 0 | 0.18 | 12.5 | 0.01 | 0.0 | 369.70 | 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) | 0.61 | 0 | 608.33 | 0.2 | 233.33 | -42.86 | -0.03 | 0.0 | 0.0 | -0.17 | 22.73 | -6.25 | 0.81 | 1250.0 | 252.17 | 0.04 | -63.64 | 300.0 | 0 | -100.0 | 0 | 1.87 | -60.58 | 255.14 | -0.19 | 32.14 | -111.11 | -0.22 | -128.21 | -175.0 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0 | 100.0 | -100.0 | 0.06 | -93.1 | 500.0 | -0.03 | 94.44 | 82.35 | -0.22 | -2100.0 | -300.0 | 0.06 | -91.43 | -95.62 | 0.11 | 120.0 | 0 | 0.02 | 200.0 | 0 | 4.74 | 38.45 | 0 | -0.28 | 0.0 | -33.33 | 0.78 | 412.0 | 490.0 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.17 | 89.38 | 70.69 | 0.87 | 8800.0 | 521.43 | -0.54 | -1700.0 | -114.59 | -0.01 | -105.56 | 0.0 | 0.7 | 143.48 | 259.09 | 0.05 | 0 | 0 | -0.02 | 0 | 0 | 3.42 | 0 | 0 | -0.28 | -3.7 | -115.38 | -0.25 | -136.76 | -92.31 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q4 (17) | -1.6 | -1233.33 | -544.44 | -0.01 | -102.86 | 96.43 | -0.03 | 0.0 | 91.18 | 0.18 | 212.5 | 1000.0 | -1.61 | -800.0 | -2112.5 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 0 | -0.27 | -200.0 | -8.0 | 0.68 | 950.0 | 6900.0 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | -213.33 | 0 | -129.63 |
| 23Q3 (16) | -0.12 | -108.82 | -123.08 | 0.35 | 3400.0 | 3400.0 | -0.03 | 82.35 | -105.88 | -0.16 | -245.45 | -1700.0 | 0.23 | -83.21 | -56.6 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.53 | 0 | 31.58 | -0.09 | 57.14 | -200.0 | -0.08 | 60.0 | -700.0 | 0.07 | 16.67 | -12.5 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | 1.36 | 334.48 | 585.71 | 0.01 | -92.86 | -93.33 | -0.17 | -104.59 | -151.52 | 0.11 | 1200.0 | 450.0 | 1.37 | 411.36 | 1153.85 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.21 | -61.54 | -31.25 | -0.2 | -53.85 | 64.91 | 0.06 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.58 | -261.11 | -65.71 | 0.14 | 150.0 | -63.16 | 3.7 | 1188.24 | 400.81 | -0.01 | 50.0 | 80.0 | -0.44 | -650.0 | -1566.67 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | -0.13 | 48.0 | 27.78 | -0.13 | -1200.0 | 7.14 | 0.06 | 0.0 | -25.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 |
| 22Q4 (13) | 0.36 | -30.77 | 357.14 | -0.28 | -2900.0 | -27.27 | -0.34 | -166.67 | -127.2 | -0.02 | -300.0 | 0 | 0.08 | -84.91 | 122.22 | 0 | -100.0 | 0 | -0.02 | 0 | 0 | -0.00 | -100.0 | 0 | -0.25 | -733.33 | 16.67 | -0.01 | 0.0 | 97.06 | 0.06 | -25.0 | -25.0 | 0 | 0 | -100.0 | 720.00 | -3.08 | 0 |
| 22Q3 (12) | 0.52 | 285.71 | 420.0 | 0.01 | -93.33 | 107.69 | 0.51 | 54.55 | 466.67 | 0.01 | -50.0 | 200.0 | 0.53 | 507.69 | 1866.67 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.40 | 0 | 0 | -0.03 | 81.25 | -142.86 | -0.01 | 98.25 | -109.09 | 0.08 | 0.0 | 0.0 | 0 | 0 | -100.0 | 742.86 | 0 | 1385.71 |
| 22Q2 (11) | -0.28 | 20.0 | -354.55 | 0.15 | -60.53 | -21.05 | 0.33 | 126.83 | 232.0 | 0.02 | 140.0 | 150.0 | -0.13 | -533.33 | -143.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.16 | 11.11 | -77.78 | -0.57 | -307.14 | -1325.0 | 0.08 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | -0.35 | -150.0 | 23.91 | 0.38 | 272.73 | 280.0 | -1.23 | -198.4 | -1046.15 | -0.05 | 0 | -400.0 | 0.03 | 108.33 | 108.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.18 | 40.0 | -800.0 | -0.14 | 58.82 | -180.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | -0.14 | -240.0 | -114.89 | -0.22 | -69.23 | 33.33 | 1.25 | 1288.89 | 620.83 | 0 | 100.0 | -100.0 | -0.36 | -1100.0 | -159.02 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | -0.3 | -528.57 | -400.0 | -0.34 | -409.09 | -47.83 | 0.08 | 0.0 | -11.11 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 21Q3 (8) | 0.1 | -9.09 | 107.58 | -0.13 | -168.42 | -208.33 | 0.09 | 136.0 | -83.93 | -0.01 | 75.0 | 98.15 | -0.03 | -110.0 | 97.5 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.07 | 177.78 | 109.86 | 0.11 | 375.0 | 115.71 | 0.08 | 0.0 | -11.11 | 0.01 | 0.0 | 0.0 | 50.00 | -77.27 | 0 |
| 21Q2 (7) | 0.11 | 123.91 | 115.49 | 0.19 | 90.0 | 11.76 | -0.25 | -292.31 | -266.67 | -0.04 | -300.0 | 88.89 | 0.3 | 183.33 | 155.56 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -350.0 | 87.32 | -0.04 | 20.0 | 94.03 | 0.08 | 0.0 | -11.11 | 0.01 | 0.0 | 0.0 | 220.00 | 119.13 | 0 |
| 21Q1 (6) | -0.46 | -148.94 | 67.38 | 0.1 | 130.3 | -92.25 | 0.13 | 154.17 | 161.9 | -0.01 | -102.7 | -150.0 | -0.36 | -159.02 | -200.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.02 | -120.0 | 94.12 | -0.05 | 78.26 | -25.0 | 0.08 | -11.11 | -11.11 | 0.01 | 0.0 | 0.0 | -1150.00 | 0 | 51.06 |
| 20Q4 (5) | 0.94 | 171.21 | 22.08 | -0.33 | -375.0 | 62.07 | -0.24 | -142.86 | -1100.0 | 0.37 | 168.52 | 3800.0 | 0.61 | 150.83 | 710.0 | 0.05 | 0 | -16.67 | 0.03 | 200.0 | 0 | 2.07 | 0 | -43.29 | 0.1 | 114.08 | 147.62 | -0.23 | 67.14 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -1.32 | -85.92 | 0.0 | 0.12 | -29.41 | 0.0 | 0.56 | 273.33 | 0.0 | -0.54 | -50.0 | 0.0 | -1.2 | -122.22 | 0.0 | 0 | 0 | 0.0 | -0.03 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.71 | 0.0 | 0.0 | -0.7 | -4.48 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.71 | 49.65 | 0.0 | 0.17 | -86.82 | 0.0 | 0.15 | 171.43 | 0.0 | -0.36 | -1900.0 | 0.0 | -0.54 | -350.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.71 | -108.82 | 0.0 | -0.67 | -1575.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -1.41 | -283.12 | 0.0 | 1.29 | 248.28 | 0.0 | -0.21 | -950.0 | 0.0 | 0.02 | 300.0 | 0.0 | -0.12 | -20.0 | 0.0 | 0.04 | -33.33 | 0.0 | 0 | 0 | 0.0 | 1.11 | -69.55 | 0.0 | -0.34 | -61.9 | 0.0 | -0.04 | 82.61 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | -2350.00 | 0 | 0.0 |
| 19Q4 (1) | 0.77 | 0.0 | 0.0 | -0.87 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.66 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
