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 | -0.04 | 0 | 0.9 | 104.55 | 0.04 | 0 | -0.98 | 0 | 0.01 | 0 | 0 | 0 | 3.33 | 0 | -0.93 | 0 | -0.85 | 0 | 0.07 | 40.0 | 0.03 | -62.5 | 0.00 | 0 |
| 2022 (9) | -0.56 | 0 | -0.03 | 0 | 0.44 | 0 | -0.05 | 0 | -0.59 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.84 | 0 | -1.13 | 0 | 0.05 | 25.0 | 0.08 | 300.0 | 0.00 | 0 |
| 2021 (8) | 0.19 | 0 | 0.14 | 0 | -0.04 | 0 | 0.01 | 0 | 0.33 | 0 | 0.04 | 0 | 0 | 0 | 9.52 | 0 | -0.61 | 0 | 0.24 | 0 | 0.04 | -33.33 | 0.02 | -89.47 | 63.33 | 0 |
| 2020 (7) | -0.7 | 0 | -0.82 | 0 | 0.88 | 62.96 | -0.13 | 0 | -1.52 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.56 | 0 | -0.67 | 0 | 0.06 | -40.0 | 0.19 | -63.46 | 0.00 | 0 |
| 2019 (6) | -0.52 | 0 | -0.09 | 0 | 0.54 | 0 | 0 | 0 | -0.61 | 0 | 0.01 | -50.0 | 0 | 0 | 0.30 | -39.35 | -1.47 | 0 | -1.94 | 0 | 0.1 | 66.67 | 0.52 | 8.33 | 0.00 | 0 |
| 2018 (5) | -0.08 | 0 | -0.65 | 0 | -0.02 | 0 | 0.07 | -66.67 | -0.73 | 0 | 0.02 | 100.0 | -0.4 | 0 | 0.49 | 83.41 | 0.07 | 0 | 0.02 | -97.37 | 0.06 | -33.33 | 0.48 | 9.09 | -14.29 | 0 |
| 2017 (4) | 0.78 | 18.18 | 0.36 | -10.0 | -0.58 | 0 | 0.21 | 61.54 | 1.14 | 7.55 | 0.01 | 0.0 | 0 | 0 | 0.27 | 7.98 | -0.15 | 0 | 0.76 | 0 | 0.09 | -47.06 | 0.44 | -15.38 | 60.47 | -97.25 |
| 2016 (3) | 0.66 | 0 | 0.4 | 0 | -1.23 | 0 | 0.13 | 0 | 1.06 | 0 | 0.01 | -66.67 | 0 | 0 | 0.25 | -61.74 | -0.43 | 0 | -0.66 | 0 | 0.17 | -32.0 | 0.52 | -38.82 | 2200.00 | 0 |
| 2015 (2) | -0.27 | 0 | -0.96 | 0 | 0.89 | 50.85 | -0.47 | 0 | -1.23 | 0 | 0.03 | -76.92 | 0 | 0 | 0.64 | -58.55 | -1.66 | 0 | -4.37 | 0 | 0.25 | -13.79 | 0.85 | -17.48 | 0.00 | 0 |
| 2014 (1) | -0.34 | 0 | 0.39 | 0 | 0.59 | -65.5 | -0.03 | 0 | 0.05 | 0 | 0.13 | -72.92 | 0 | 0 | 1.55 | -70.17 | -1.82 | 0 | -1.02 | 0 | 0.29 | -6.45 | 1.03 | 0.98 | -113.33 | 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) | -0.11 | 45.0 | 50.0 | 0.13 | 1400.0 | 1400.0 | 0.1 | 100.0 | 600.0 | -0.02 | -300.0 | 0 | 0.02 | 109.52 | 108.7 | 0 | 0 | -100.0 | -0.01 | 0.0 | 0 | -0.00 | 0 | -100.0 | -0.19 | -18.75 | 24.0 | -0.19 | -11.76 | 24.0 | 0.02 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.2 | -17.65 | -81.82 | -0.01 | 0.0 | 0 | 0.05 | -28.57 | -90.38 | 0.01 | -80.0 | 0 | -0.21 | -16.67 | -90.91 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | -0.16 | 23.81 | 5.88 | -0.17 | 19.05 | -13.33 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.17 | 34.62 | 51.43 | -0.01 | 0.0 | 0.0 | 0.07 | -61.11 | -68.18 | 0.05 | 0 | 25.0 | -0.18 | 33.33 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.21 | 19.23 | 16.0 | -0.21 | 4.55 | 8.7 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.26 | -18.18 | -30.0 | -0.01 | 0.0 | -133.33 | 0.18 | 1000.0 | -37.93 | 0 | 0 | 0 | -0.27 | -17.39 | -58.82 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.26 | -4.0 | 10.34 | -0.22 | 12.0 | 56.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | -75.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.22 | -100.0 | 35.29 | -0.01 | 0 | 0 | -0.02 | -103.85 | -100.0 | 0 | 0 | 100.0 | -0.23 | -109.09 | 32.35 | 0.01 | 0 | 0 | 0 | 0 | 0 | 12.50 | 0 | 0 | -0.25 | -47.06 | -31.58 | -0.25 | -66.67 | -13.64 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.11 | 68.57 | 0 | 0 | 100.0 | 100.0 | 0.52 | 136.36 | 2500.0 | 0 | -100.0 | 0 | -0.11 | 69.44 | -1000.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.17 | 32.0 | 10.53 | -0.15 | 34.78 | 21.05 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.35 | -75.0 | -1650.0 | -0.01 | -133.33 | 75.0 | 0.22 | -24.14 | 57.14 | 0.04 | 0 | 500.0 | -0.36 | -111.76 | -500.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.25 | 13.79 | -47.06 | -0.23 | 54.0 | -4.55 | 0.02 | 0.0 | 100.0 | 0.01 | -75.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.2 | 41.18 | -253.85 | 0.03 | 0 | 160.0 | 0.29 | 3000.0 | 3000.0 | 0 | 100.0 | -100.0 | -0.17 | 50.0 | -312.5 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.29 | -52.63 | -93.33 | -0.5 | -127.27 | -38.89 | 0.02 | 100.0 | 100.0 | 0.04 | 100.0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.34 | 0 | -161.54 | 0 | 100.0 | -100.0 | -0.01 | -150.0 | 0.0 | -0.05 | 0 | 0 | -0.34 | -3300.0 | -240.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.19 | 0.0 | -26.67 | -0.22 | -15.79 | -144.9 | 0.01 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 0.00 | 0 | 100.0 |
| 22Q2 (11) | 0 | 100.0 | 100.0 | -0.01 | 75.0 | 95.83 | 0.02 | -85.71 | 300.0 | 0 | 100.0 | 0 | -0.01 | 83.33 | 97.14 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.19 | -11.76 | -26.67 | -0.19 | 13.64 | -216.67 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.02 | -115.38 | -106.45 | -0.04 | 20.0 | -109.76 | 0.14 | 1500.0 | 1500.0 | -0.01 | -150.0 | 0.0 | -0.06 | -175.0 | -108.33 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.17 | -13.33 | -13.33 | -0.22 | 38.89 | -222.22 | 0.01 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | 0.13 | 200.0 | -18.75 | -0.05 | -266.67 | 0 | -0.01 | 0.0 | 93.75 | 0.02 | 0 | -84.62 | 0.08 | 180.0 | -50.0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 28.57 | 0 | 0 | -0.15 | 0.0 | 16.67 | -0.36 | -173.47 | 25.0 | 0.01 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | 100.0 | 0 |
| 21Q3 (8) | -0.13 | -18.18 | 48.0 | 0.03 | 112.5 | -72.73 | -0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | -0.1 | 71.43 | 28.57 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | 0.0 | 25.0 | 0.49 | 916.67 | 188.24 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | -66.67 | -25.49 | 0 | 78.59 |
| 21Q2 (7) | -0.11 | -135.48 | 63.33 | -0.24 | -158.54 | 73.33 | -0.01 | 0.0 | -101.49 | 0 | 100.0 | 100.0 | -0.35 | -148.61 | 70.83 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | 0.0 | -200.0 | -0.06 | -133.33 | 53.85 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | -80.0 | 0.00 | -100.0 | 0 |
| 21Q1 (6) | 0.31 | 93.75 | 200.0 | 0.41 | 0 | 1466.67 | -0.01 | 93.75 | -102.56 | -0.01 | -107.69 | 90.0 | 0.72 | 350.0 | 311.76 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | 16.67 | 46.43 | 0.18 | 137.5 | 178.26 | 0.01 | 0.0 | -50.0 | 0.01 | -66.67 | -87.5 | 155.00 | 0 | 0 |
| 20Q4 (5) | 0.16 | 164.0 | 184.21 | 0 | -100.0 | 100.0 | -0.16 | -1500.0 | -159.26 | 0.13 | -18.75 | 1200.0 | 0.16 | 214.29 | 161.54 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.18 | 10.0 | 70.0 | -0.48 | -382.35 | 56.36 | 0.01 | 0.0 | -50.0 | 0.03 | 0.0 | -62.5 | 0.00 | 100.0 | 0 |
| 20Q3 (4) | -0.25 | 16.67 | 0.0 | 0.11 | 112.22 | 0.0 | -0.01 | -101.49 | 0.0 | 0.16 | 214.29 | 0.0 | -0.14 | 88.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.2 | -300.0 | 0.0 | 0.17 | 230.77 | 0.0 | 0.01 | 0.0 | 0.0 | 0.03 | -40.0 | 0.0 | -119.05 | 0 | 0.0 |
| 20Q2 (3) | -0.3 | 3.23 | 0.0 | -0.9 | -2900.0 | 0.0 | 0.67 | 71.79 | 0.0 | -0.14 | -40.0 | 0.0 | -1.2 | -252.94 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | 82.14 | 0.0 | -0.13 | 43.48 | 0.0 | 0.01 | -50.0 | 0.0 | 0.05 | -37.5 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.31 | -63.16 | 0.0 | -0.03 | 57.14 | 0.0 | 0.39 | 44.44 | 0.0 | -0.1 | -1100.0 | 0.0 | -0.34 | -30.77 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.28 | 53.33 | 0.0 | -0.23 | 79.09 | 0.0 | 0.02 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.19 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.6 | 0.0 | 0.0 | -1.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
