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) | 0.01 | 0 | -0.2 | 0 | -0.06 | 0 | 0.01 | 0 | -0.19 | 0 | 0.01 | -80.0 | 0 | 0 | 0.56 | -65.7 | -0.65 | 0 | -0.62 | 0 | 0.1 | -16.67 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.3 | 0 | -0.05 | 0 | -0.06 | 0 | -0.02 | 0 | -0.35 | 0 | 0.05 | 66.67 | 0 | 0 | 1.63 | 5.86 | -0.22 | 0 | -0.19 | 0 | 0.12 | -14.29 | 0.01 | 0.0 | 0.00 | 0 |
| 2021 (8) | -0.46 | 0 | 0.71 | 238.1 | -0.05 | 0 | -0.05 | 0 | 0.25 | 0 | 0.03 | -50.0 | 0 | 0 | 1.54 | -46.92 | -0.77 | 0 | -0.78 | 0 | 0.14 | -12.5 | 0.01 | 0.0 | 0.00 | 0 |
| 2020 (7) | -0.46 | 0 | 0.21 | -57.14 | -0.31 | 0 | 0 | 0 | -0.25 | 0 | 0.06 | 20.0 | 0 | 0 | 2.90 | 94.2 | -0.74 | 0 | -0.55 | 0 | 0.16 | -5.88 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | -0.62 | 0 | 0.49 | 133.33 | -0.04 | 0 | -0.01 | 0 | -0.13 | 0 | 0.05 | -37.5 | -0.08 | 0 | 1.49 | -26.68 | -0.73 | 0 | -0.53 | 0 | 0.17 | 21.43 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.36 | 0 | 0.21 | 0 | -0.16 | 0 | -0.05 | 0 | -0.15 | 0 | 0.08 | 0.0 | 0 | 0 | 2.04 | -6.87 | -0.77 | 0 | -0.54 | 0 | 0.14 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | 0.08 | -90.7 | -0.49 | 0 | 1.53 | 0 | -0.02 | 0 | -0.41 | 0 | 0.08 | 0.0 | 0 | 0 | 2.19 | 76.78 | -0.35 | 0 | -0.32 | 0 | 0.14 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | 0.86 | 53.57 | -0.41 | 0 | -0.52 | 0 | 0.1 | 0 | 0.45 | -40.0 | 0.08 | -89.33 | 0 | 0 | 1.24 | -88.86 | 0.55 | 10.0 | 0.56 | -21.13 | 0.14 | 7.69 | 0.01 | 0.0 | 121.13 | 83.85 |
| 2015 (2) | 0.56 | -51.72 | 0.19 | 0 | -2.19 | 0 | 0 | 0 | 0.75 | -6.25 | 0.75 | 368.75 | 0 | 0 | 11.09 | 553.2 | 0.5 | -62.96 | 0.71 | -41.8 | 0.13 | 44.44 | 0.01 | 0.0 | 65.88 | -25.03 |
| 2014 (1) | 1.16 | -49.57 | -0.36 | 0 | -0.65 | 0 | -0.09 | 0 | 0.8 | -30.43 | 0.16 | -77.46 | 0 | 0 | 1.70 | -70.65 | 1.35 | -29.69 | 1.22 | -28.24 | 0.09 | -25.0 | 0.01 | 0.0 | 87.88 | -30.08 |
| 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) | 0.06 | 166.67 | 140.0 | -0.55 | -96.43 | 11.29 | -0.02 | 0.0 | -100.0 | -0.02 | 77.78 | 77.78 | -0.49 | -32.43 | 36.36 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.13 | -333.33 | 31.58 | -0.13 | -360.0 | 7.14 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 24Q2 (19) | -0.09 | -50.0 | 43.75 | -0.28 | -182.35 | 3.45 | -0.02 | 0.0 | -100.0 | -0.09 | -550.0 | -200.0 | -0.37 | -232.14 | 17.78 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1.41 | -22.54 | -46.48 | -0.03 | 50.0 | 83.33 | 0.05 | 150.0 | 133.33 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | -128.57 | 14.29 | 0 |
| 24Q1 (18) | -0.06 | 14.29 | -115.0 | 0.34 | -12.82 | 6.25 | -0.02 | 0.0 | -100.0 | 0.02 | -83.33 | 100.0 | 0.28 | -12.5 | -61.11 | 0.01 | 200.0 | 0 | 0 | 0 | 0 | 1.82 | 209.09 | 0 | -0.06 | 40.0 | 66.67 | 0.02 | 114.29 | 110.53 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | -150.00 | 0 | 0 |
| 23Q4 (17) | -0.07 | 53.33 | 0.0 | 0.39 | 162.9 | 680.0 | -0.02 | -100.0 | 87.5 | 0.12 | 233.33 | 140.0 | 0.32 | 141.56 | 1700.0 | -0.01 | 0 | -200.0 | 0 | 0 | 0 | -1.67 | 0 | -271.67 | -0.1 | 47.37 | -242.86 | -0.14 | 0.0 | -366.67 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.15 | 6.25 | 0 | -0.62 | -113.79 | 31.11 | -0.01 | 0.0 | -107.69 | -0.09 | -200.0 | 10.0 | -0.77 | -71.11 | 14.44 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.19 | -5.56 | -216.67 | -0.14 | 6.67 | -1300.0 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.16 | -140.0 | -45.45 | -0.29 | -190.62 | -155.77 | -0.01 | 0.0 | 50.0 | -0.03 | -400.0 | -50.0 | -0.45 | -162.5 | -209.76 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 2.63 | 0 | -24.56 | -0.18 | 0.0 | -500.0 | -0.15 | 21.05 | -600.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | 0.4 | 671.43 | 310.53 | 0.32 | 540.0 | 18.52 | -0.01 | 93.75 | 0.0 | 0.01 | -80.0 | 150.0 | 0.72 | 3700.0 | 800.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.18 | -357.14 | 14.29 | -0.19 | -533.33 | -5.56 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.07 | 0 | -187.5 | 0.05 | 105.56 | -76.19 | -0.16 | -223.08 | -700.0 | 0.05 | 150.0 | 135.71 | -0.02 | 97.78 | -106.9 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.97 | 0 | -55.34 | 0.07 | 216.67 | 150.0 | -0.03 | -200.0 | 81.25 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0 | 100.0 | 100.0 | -0.9 | -273.08 | -357.14 | 0.13 | 750.0 | 750.0 | -0.1 | -400.0 | -600.0 | -0.9 | -319.51 | -1000.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.06 | -100.0 | 71.43 | -0.01 | -133.33 | 94.74 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q2 (11) | -0.11 | 42.11 | 0.0 | 0.52 | 92.59 | 44.44 | -0.02 | -100.0 | 0.0 | -0.02 | 0.0 | -140.0 | 0.41 | 412.5 | 64.0 | 0.03 | 0 | 50.0 | 0 | 0 | 0 | 3.49 | 0 | -26.74 | -0.03 | 85.71 | 88.0 | 0.03 | 116.67 | 111.54 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | -183.33 | 0 | 0 |
| 22Q1 (10) | -0.19 | -337.5 | -18.75 | 0.27 | 28.57 | 228.57 | -0.01 | 50.0 | 0 | -0.02 | 85.71 | -300.0 | 0.08 | -72.41 | 121.62 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.21 | -50.0 | -16.67 | -0.18 | -12.5 | -12.5 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.08 | 132.0 | 161.54 | 0.21 | -40.0 | 110.0 | -0.02 | 0.0 | 0.0 | -0.14 | -800.0 | -800.0 | 0.29 | 190.0 | 1066.67 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 2.17 | 0 | -40.22 | -0.14 | 33.33 | -100.0 | -0.16 | 15.79 | -77.78 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.25 | -127.27 | -316.67 | 0.35 | -2.78 | 174.47 | -0.02 | 0.0 | -100.0 | 0.02 | -60.0 | 140.0 | 0.1 | -60.0 | 118.87 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.21 | 16.0 | 0.0 | -0.19 | 26.92 | -5.56 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.11 | 31.25 | 50.0 | 0.36 | 271.43 | -21.74 | -0.02 | 0 | 92.59 | 0.05 | 400.0 | 171.43 | 0.25 | 167.57 | 4.17 | 0.02 | 0 | 0.0 | 0 | 0 | 0 | 4.76 | 0 | 35.71 | -0.25 | -38.89 | -25.0 | -0.26 | -62.5 | -271.43 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.16 | -23.08 | -220.0 | -0.21 | -310.0 | -275.0 | 0 | 100.0 | 100.0 | 0.01 | -50.0 | 0 | -0.37 | -1133.33 | -628.57 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.18 | -157.14 | 28.0 | -0.16 | -77.78 | 23.81 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.13 | -116.67 | 27.78 | 0.1 | 121.28 | 25.0 | -0.02 | -100.0 | -100.0 | 0.02 | 140.0 | 166.67 | -0.03 | 94.34 | 70.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 3.64 | 100.0 | 85.45 | -0.07 | 66.67 | -250.0 | -0.09 | 50.0 | -125.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.06 | 72.73 | 0.0 | -0.47 | -202.17 | 0.0 | -0.01 | 96.3 | 0.0 | -0.05 | 28.57 | 0.0 | -0.53 | -320.83 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 1.82 | -48.18 | 0.0 | -0.21 | -5.0 | 0.0 | -0.18 | -157.14 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.22 | -340.0 | 0.0 | 0.46 | 283.33 | 0.0 | -0.27 | -2600.0 | 0.0 | -0.07 | 0 | 0.0 | 0.24 | 242.86 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 3.51 | 40.35 | 0.0 | -0.2 | 20.0 | 0.0 | -0.07 | 66.67 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.05 | 72.22 | 0.0 | 0.12 | 50.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 0.07 | 170.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 2.50 | 27.5 | 0.0 | -0.25 | -1150.0 | 0.0 | -0.21 | -425.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.18 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
