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) | 0.23 | -82.44 | -0.46 | 0 | -1.85 | 0 | 0 | 0 | -0.23 | 0 | 0.39 | 290.0 | 0.04 | 0 | 14.89 | 361.45 | -0.92 | 0 | -0.97 | 0 | 0.2 | 17.65 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | 1.31 | 0 | -0.03 | 0 | 1.15 | -0.86 | 0 | 0 | 1.28 | 0 | 0.1 | 233.33 | -0.09 | 0 | 3.23 | 176.34 | -0.14 | 0 | -0.12 | 0 | 0.17 | 54.55 | 0.01 | 0.0 | 2183.33 | 0 |
| 2021 (8) | -1.17 | 0 | -0.38 | 0 | 1.16 | 0 | -0.02 | 0 | -1.55 | 0 | 0.03 | 0.0 | -0.06 | 0 | 1.17 | -12.45 | -0.38 | 0 | -0.23 | 0 | 0.11 | 10.0 | 0.01 | 0 | 0.00 | 0 |
| 2020 (7) | -0.05 | 0 | -0.14 | 0 | -0.3 | 0 | 0.01 | 0 | -0.19 | 0 | 0.03 | -25.0 | 0.03 | 0 | 1.33 | -8.33 | -1.03 | 0 | -0.79 | 0 | 0.1 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.09 | -90.22 | 0.02 | 0 | -0.35 | 0 | 0 | 0 | 0.11 | -85.71 | 0.04 | 0.0 | 0 | 0 | 1.45 | 1.82 | -0.51 | 0 | -0.23 | 0 | 0.1 | 66.67 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 0.92 | 0 | -0.15 | 0 | -0.7 | 0 | 0 | 0 | 0.77 | -29.36 | 0.04 | 0.0 | 0 | 0 | 1.43 | -3.21 | -0.39 | 0 | -0.18 | 0 | 0.06 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | -0.21 | 0 | 1.3 | 0 | 0.22 | -73.81 | 0 | 0 | 1.09 | 0 | 0.04 | -33.33 | 1.31 | 0 | 1.48 | -26.69 | -0.4 | 0 | -0.45 | 0 | 0.06 | 20.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | 0.16 | 0 | -1.24 | 0 | 0.84 | 0 | 0 | 0 | -1.08 | 0 | 0.06 | 100.0 | -1.39 | 0 | 2.01 | 105.37 | 0.07 | 0 | 0.05 | 150.0 | 0.05 | -28.57 | 0.01 | 0.0 | 145.45 | 0 |
| 2015 (2) | -0.62 | 0 | -0.68 | 0 | -0.04 | 0 | 0 | 0 | -1.3 | 0 | 0.03 | -66.67 | 0 | 0 | 0.98 | -63.51 | -0.03 | 0 | 0.02 | -90.91 | 0.07 | -22.22 | 0.01 | 0.0 | -620.00 | 0 |
| 2014 (1) | -0.15 | 0 | 0.61 | 32.61 | 0.18 | 0 | 0 | 0 | 0.46 | 43.75 | 0.09 | 200.0 | 0 | 0 | 2.69 | 157.91 | 0.04 | 0 | 0.22 | 2100.0 | 0.09 | 0.0 | 0.01 | -50.0 | -46.88 | 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) | -0.05 | 82.76 | -109.8 | -0.17 | -13.33 | -13.33 | 3.87 | 1282.14 | 445.54 | 0.03 | 0 | 0 | -0.22 | 50.0 | -161.11 | 0.16 | -5.88 | 14.29 | -0.01 | -150.0 | 0 | 32.65 | -2.04 | 46.94 | -0.17 | 61.36 | 37.04 | -0.18 | 60.0 | 30.77 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.29 | -107.14 | -81.25 | -0.15 | -1400.0 | 28.57 | 0.28 | 1033.33 | 149.12 | 0 | 100.0 | 0 | -0.44 | -193.33 | -18.92 | 0.17 | 466.67 | 6.25 | 0.02 | 0.0 | -60.0 | 33.33 | 733.33 | 31.25 | -0.44 | -46.67 | -109.52 | -0.45 | -55.17 | -95.65 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.14 | -131.11 | 75.86 | -0.01 | 85.71 | 66.67 | -0.03 | 75.0 | -50.0 | -0.01 | -200.0 | 0 | -0.15 | -139.47 | 75.41 | 0.03 | -57.14 | 200.0 | 0.02 | 0 | 300.0 | 4.00 | -54.86 | 128.0 | -0.3 | -20.0 | -57.89 | -0.29 | 0.0 | -52.63 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.45 | -11.76 | -50.55 | -0.07 | 53.33 | -150.0 | -0.12 | 89.29 | -116.44 | 0.01 | 0 | 0 | 0.38 | 5.56 | -63.81 | 0.07 | -50.0 | 133.33 | 0 | 0 | 100.0 | 8.86 | -60.13 | 115.61 | -0.25 | 7.41 | -4.17 | -0.29 | -11.54 | -38.1 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.51 | 418.75 | 27.5 | -0.15 | 28.57 | 6.25 | -1.12 | -96.49 | -722.22 | 0 | 0 | -100.0 | 0.36 | 197.3 | 50.0 | 0.14 | -12.5 | 600.0 | 0 | -100.0 | 100.0 | 22.22 | -12.5 | 877.78 | -0.27 | -28.57 | -485.71 | -0.26 | -13.04 | -471.43 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | -0.16 | 72.41 | -128.07 | -0.21 | -600.0 | -133.33 | -0.57 | -2750.0 | -72.73 | 0 | 0 | 100.0 | -0.37 | 39.34 | -177.08 | 0.16 | 1500.0 | 300.0 | 0.05 | 600.0 | 225.0 | 25.40 | 1347.62 | 369.84 | -0.21 | -10.53 | -2200.0 | -0.23 | -21.05 | -1250.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | -0.58 | -163.74 | -3.57 | -0.03 | -121.43 | -142.86 | -0.02 | -102.74 | -103.51 | 0 | 0 | 0 | -0.61 | -158.1 | -24.49 | 0.01 | -66.67 | 0.0 | -0.01 | 50.0 | -200.0 | 1.75 | -57.31 | 31.58 | -0.19 | 20.83 | -2000.0 | -0.19 | 9.52 | 0 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | 0.91 | 127.5 | 208.33 | 0.14 | 187.5 | 250.0 | 0.73 | 305.56 | 48.98 | 0 | -100.0 | 100.0 | 1.05 | 337.5 | 231.25 | 0.03 | 50.0 | 200.0 | -0.02 | 50.0 | -100.0 | 4.11 | 80.82 | 261.64 | -0.24 | -442.86 | -209.09 | -0.21 | -400.0 | -216.67 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 0.4 | -29.82 | 174.07 | -0.16 | -77.78 | -433.33 | 0.18 | 154.55 | -69.49 | 0.02 | 200.0 | 100.0 | 0.24 | -50.0 | 142.11 | 0.02 | -50.0 | 100.0 | -0.04 | 0.0 | 0 | 2.27 | -57.95 | 65.91 | 0.07 | 600.0 | 177.78 | 0.07 | 250.0 | 450.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 363.64 | -61.72 | 106.73 |
| 22Q2 (11) | 0.57 | 201.79 | 612.5 | -0.09 | -228.57 | 74.29 | -0.33 | -157.89 | -3200.0 | -0.02 | 0 | -100.0 | 0.48 | 197.96 | 277.78 | 0.04 | 300.0 | 300.0 | -0.04 | -500.0 | -300.0 | 5.41 | 305.41 | 170.27 | 0.01 | 0.0 | 104.17 | 0.02 | 0 | 113.33 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 950.00 | 167.86 | 0 |
| 22Q1 (10) | -0.56 | 33.33 | -500.0 | 0.07 | 75.0 | 275.0 | 0.57 | 16.33 | 533.33 | 0 | 100.0 | 100.0 | -0.49 | 38.75 | -590.0 | 0.01 | 0.0 | 0 | 0.01 | 200.0 | 125.0 | 1.33 | 17.33 | 0 | 0.01 | -95.45 | 103.7 | 0 | -100.0 | 100.0 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | -1400.00 | -250.0 | 0 |
| 21Q4 (9) | -0.84 | -55.56 | -252.73 | 0.04 | 233.33 | -33.33 | 0.49 | -16.95 | 5000.0 | -0.01 | -200.0 | -200.0 | -0.8 | -40.35 | -231.15 | 0.01 | 0.0 | 0 | -0.01 | 0 | -133.33 | 1.14 | -17.05 | 0 | 0.22 | 344.44 | 540.0 | 0.18 | 1000.0 | 300.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -400.00 | 92.59 | 0 |
| 21Q3 (8) | -0.54 | -775.0 | -307.69 | -0.03 | 91.43 | -200.0 | 0.59 | 6000.0 | 447.06 | 0.01 | 200.0 | 0 | -0.57 | -111.11 | -328.0 | 0.01 | 0.0 | 0.0 | 0 | 100.0 | 0 | 1.37 | -31.51 | -10.96 | -0.09 | 62.5 | 70.97 | -0.02 | 86.67 | 91.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -5400.00 | 0 | 0 |
| 21Q2 (7) | 0.08 | -42.86 | 14.29 | -0.35 | -775.0 | -105.88 | -0.01 | -111.11 | 90.91 | -0.01 | 0.0 | 0 | -0.27 | -370.0 | -170.0 | 0.01 | 0 | 0.0 | -0.01 | 75.0 | 0 | 2.00 | 0 | -4.0 | -0.24 | 11.11 | 17.24 | -0.15 | 34.78 | -36.36 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.14 | -74.55 | 115.22 | -0.04 | -166.67 | -100.0 | 0.09 | 1000.0 | 1000.0 | -0.01 | -200.0 | 0 | 0.1 | -83.61 | 110.64 | 0 | 0 | -100.0 | -0.04 | -233.33 | 0 | -0.00 | 0 | -100.0 | -0.27 | -440.0 | 30.77 | -0.23 | -155.56 | 34.29 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.55 | 111.54 | 41.03 | 0.06 | 700.0 | 700.0 | -0.01 | 94.12 | 90.91 | 0.01 | 0 | 0 | 0.61 | 144.0 | 60.53 | 0 | -100.0 | 0 | 0.03 | 0 | 0 | -0.00 | -100.0 | 0 | -0.05 | 83.87 | -66.67 | -0.09 | 62.5 | -550.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 0.26 | 271.43 | 0.0 | -0.01 | 94.12 | 0.0 | -0.17 | -54.55 | 0.0 | 0 | 0 | 0.0 | 0.25 | 350.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.54 | -26.15 | 0.0 | -0.31 | -6.9 | 0.0 | -0.24 | -118.18 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.07 | 107.61 | 0.0 | -0.17 | -750.0 | 0.0 | -0.11 | -1000.0 | 0.0 | 0 | 0 | 0.0 | -0.1 | 89.36 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.08 | 8.33 | 0.0 | -0.29 | 25.64 | 0.0 | -0.11 | 68.57 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.92 | -335.9 | 0.0 | -0.02 | -100.0 | 0.0 | -0.01 | 90.91 | 0.0 | 0 | 0 | 0.0 | -0.94 | -347.37 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 1.92 | 0 | 0.0 | -0.39 | -1200.0 | 0.0 | -0.35 | -1850.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 780.00 | 0.0 | 0.0 |
