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) | 1.13 | 13.0 | -0.88 | 0 | 0 | 0 | 0 | 0 | 0.25 | -75.73 | 0.06 | 100.0 | 0 | 0 | 3.31 | -28.18 | 0.81 | 1520.0 | 0.72 | 928.57 | 0.09 | 0.0 | 0.01 | 0.0 | 137.80 | -76.57 |
| 2022 (9) | 1.0 | 0 | 0.03 | -57.14 | 0 | 0 | 0 | 0 | 1.03 | 0 | 0.03 | 50.0 | 0 | 0 | 4.62 | -42.31 | 0.05 | 0 | 0.07 | 0 | 0.09 | 0.0 | 0.01 | 0.0 | 588.24 | 0 |
| 2021 (8) | -0.09 | 0 | 0.07 | -22.22 | 0 | 0 | 0 | 0 | -0.02 | 0 | 0.02 | -60.0 | 0 | 0 | 8.00 | -55.2 | -0.2 | 0 | -0.2 | 0 | 0.09 | 12.5 | 0.01 | 0.0 | 0.00 | 0 |
| 2020 (7) | 0.01 | 0 | 0.09 | -25.0 | 0 | 0 | 0 | 0 | 0.1 | 0 | 0.05 | -16.67 | 0 | 0 | 17.86 | -46.43 | -0.15 | 0 | -0.14 | 0 | 0.08 | -11.11 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | -0.19 | 0 | 0.12 | 20.0 | -0.01 | 0 | 0 | 0 | -0.07 | 0 | 0.06 | -40.0 | 0 | 0 | 33.33 | -93.33 | -0.29 | 0 | -0.23 | 0 | 0.09 | 12.5 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.18 | 0 | 0.1 | 0 | 0 | 0 | 0 | 0 | -0.08 | 0 | 0.1 | -54.55 | 0 | 0 | 500.00 | 400.0 | -0.36 | 0 | -0.23 | 0 | 0.08 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | -0.15 | 0 | -0.03 | 0 | 0.01 | 0 | 0.01 | 0 | -0.18 | 0 | 0.22 | -79.05 | 0 | 0 | 100.00 | -66.67 | -0.41 | 0 | -0.42 | 0 | 0.08 | 300.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | 0.07 | 0 | -0.97 | 0 | 0 | 0 | 0 | 0 | -0.9 | 0 | 1.05 | -11.02 | 0 | 0 | 300.00 | 37.29 | -0.3 | 0 | -0.15 | 0 | 0.02 | 0.0 | 0.01 | 0 | 0.00 | 0 |
| 2015 (2) | -0.33 | 0 | -2.97 | 0 | -0.06 | 0 | 0 | 0 | -3.3 | 0 | 1.18 | 51.28 | 0 | 0 | 218.52 | 115.72 | -0.33 | 0 | -0.12 | 0 | 0.02 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.01 | 0 | -0.57 | 0 | 0 | 0 | 0 | 0 | -0.56 | 0 | 0.78 | 2.63 | 0 | 0 | 101.30 | -42.69 | -0.03 | 0 | 0.14 | 0 | 0.02 | 0.0 | 0 | 0 | 6.25 | 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) | 0.02 | -50.0 | -88.89 | -0.03 | -200.0 | 80.0 | -0.32 | 0 | 0 | 0 | 0 | 0 | -0.01 | -133.33 | -133.33 | 0.03 | 0 | 0 | 0 | 0 | 0 | 4.84 | 0 | 0 | 0.33 | 17.86 | 65.0 | 0.28 | 16.67 | 27.27 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 6.67 | -56.67 | -91.11 |
| 24Q2 (19) | 0.04 | -60.0 | 33.33 | -0.01 | 98.81 | -120.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 104.05 | -62.5 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.28 | 16.67 | 40.0 | 0.24 | 20.0 | 41.18 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 15.38 | -66.15 | -2.56 |
| 24Q1 (18) | 0.1 | -90.2 | 211.11 | -0.84 | -2700.0 | -10.53 | 0 | 0 | 0 | 0 | 0 | 0 | -0.74 | -174.75 | 12.94 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 1.82 | -55.45 | -75.15 | 0.24 | 9.09 | 33.33 | 0.2 | 11.11 | 33.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 45.45 | -91.09 | 185.86 |
| 23Q4 (17) | 1.02 | 466.67 | 22.89 | -0.03 | 80.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.99 | 3200.0 | 19.28 | 0.02 | 0 | 0 | 0 | 0 | 0 | 4.08 | 0 | 0 | 0.22 | 10.0 | 83.33 | 0.18 | -18.18 | 80.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 510.00 | 580.0 | -26.27 |
| 23Q3 (16) | 0.18 | 500.0 | 12.5 | -0.15 | -400.0 | -400.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -62.5 | -76.92 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.2 | 0.0 | 300.0 | 0.22 | 29.41 | 266.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 75.00 | 375.0 | -62.5 |
| 23Q2 (15) | 0.03 | 133.33 | 50.0 | 0.05 | 106.58 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | 109.41 | 60.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.2 | 11.11 | 433.33 | 0.17 | 13.33 | 666.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 15.79 | 129.82 | 0 |
| 23Q1 (14) | -0.09 | -110.84 | -800.0 | -0.76 | 0 | -3900.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.85 | -202.41 | -8600.0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 7.32 | 0 | 0 | 0.18 | 50.0 | 460.0 | 0.15 | 50.0 | 400.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -52.94 | -107.65 | 0 |
| 22Q4 (13) | 0.83 | 418.75 | 2175.0 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.83 | 538.46 | 8200.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.12 | 140.0 | 271.43 | 0.1 | 66.67 | 211.11 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 691.67 | 245.83 | 0 |
| 22Q3 (12) | 0.16 | 700.0 | 420.0 | -0.03 | -200.0 | -175.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.13 | 160.0 | 1400.0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 15.00 | 0 | 0 | 0.05 | 183.33 | 225.0 | 0.06 | 300.0 | 300.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 200.00 | 0 | 0 |
| 22Q2 (11) | 0.02 | 300.0 | 166.67 | 0.03 | 50.0 | 400.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 400.0 | 225.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.06 | -20.0 | -20.0 | -0.03 | 40.0 | 40.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.01 | 75.0 | -133.33 | 0.02 | -60.0 | 300.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.05 | 28.57 | -25.0 | -0.05 | 44.44 | -66.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.04 | 20.0 | -300.0 | 0.05 | 25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 200.0 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | -75.0 | -250.0 | -0.09 | -200.0 | -350.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.05 | -66.67 | -400.0 | 0.04 | 500.0 | -20.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.01 | 75.0 | -125.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.04 | 20.0 | 0.0 | -0.03 | 40.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.03 | -200.0 | -150.0 | -0.01 | 0.0 | 99.02 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.04 | -300.0 | 95.83 | 0.01 | 0.0 | -75.0 | 0 | 0 | 0 | 25.00 | 100.0 | -68.75 | -0.05 | -25.0 | 16.67 | -0.05 | -66.67 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.03 | 400.0 | 200.0 | -0.01 | 0 | -100.93 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.02 | 300.0 | -98.08 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 12.50 | 0 | -50.0 | -0.04 | -100.0 | 0.0 | -0.03 | -50.0 | 25.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.01 | 0.0 | 66.67 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.01 | -125.0 | 94.12 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 50.0 | 75.0 | -0.02 | 33.33 | 33.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.01 | -116.67 | 0.0 | 0.05 | 104.9 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.04 | 104.17 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.04 | 33.33 | 0.0 | -0.03 | 40.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.06 | 300.0 | 0.0 | -1.02 | -195.33 | 0.0 | 0 | 0 | 0.0 | -0.04 | -300.0 | 0.0 | -0.96 | -192.31 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 80.00 | 220.0 | 0.0 | -0.06 | -50.0 | 0.0 | -0.05 | -25.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.03 | 0.0 | 0.0 | 1.07 | 864.29 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0 | 0.0 | 1.04 | 711.76 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 25.00 | 0 | 0.0 | -0.04 | 50.0 | 0.0 | -0.04 | -33.33 | 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 | -0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
