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) | -0.3 | 0 | -0.15 | 0 | 0.69 | 115.62 | -0.01 | 0 | -0.45 | 0 | 0.15 | 0 | 0 | 0 | 125.00 | 0 | -0.73 | 0 | -0.54 | 0 | 0.12 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.3 | 0 | 0.02 | 0 | 0.32 | 18.52 | 0.01 | 0 | -0.28 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.78 | 0 | -0.51 | 0 | 0.12 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.27 | 0 | 0 | 0 | 0.27 | -30.77 | -0.01 | 0 | -0.27 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.67 | 0 | -0.44 | 0 | 0.12 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.45 | 0 | -0.34 | 0 | 0.39 | -20.41 | -0.01 | 0 | -0.79 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.81 | 0 | -0.6 | 0 | 0.12 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.41 | 0 | -0.03 | 0 | 0.49 | 0 | 0.02 | 0 | -0.44 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.84 | 0 | -0.63 | 0 | 0.12 | -7.69 | 0.02 | -33.33 | 0.00 | 0 |
| 2018 (5) | -0.27 | 0 | 0.59 | -65.29 | -0.33 | 0 | 0 | 0 | 0.32 | -71.43 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.79 | 0 | -0.49 | 0 | 0.13 | -13.33 | 0.03 | 0.0 | 0.00 | 0 |
| 2017 (4) | -0.58 | 0 | 1.7 | 0 | -1.34 | 0 | 0.02 | 0 | 1.12 | 0 | 0.02 | 0 | 0 | 0 | 1.82 | 0 | -0.84 | 0 | -0.18 | 0 | 0.15 | 0.0 | 0.03 | 50.0 | 0.00 | 0 |
| 2016 (3) | -0.08 | 0 | -0.06 | 0 | 0.03 | -84.21 | -0.03 | 0 | -0.14 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.53 | 0 | -0.28 | 0 | 0.15 | 0.0 | 0.02 | -50.0 | 0.00 | 0 |
| 2015 (2) | -0.32 | 0 | -0.01 | 0 | 0.19 | -17.39 | 0.02 | 100.0 | -0.33 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.66 | 0 | -0.34 | 0 | 0.15 | 0.0 | 0.04 | -42.86 | 0.00 | 0 |
| 2014 (1) | -0.34 | 0 | -0.06 | 0 | 0.23 | 0 | 0.01 | 0.0 | -0.4 | 0 | 0.06 | 0 | 0 | 0 | 3.08 | 0 | -0.88 | 0 | -0.51 | 0 | 0.15 | 7.14 | 0.07 | 40.0 | 0.00 | 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 | 28.57 | 0.0 | -0.02 | -133.33 | -122.22 | 0.07 | -22.22 | 75.0 | 0 | 0 | -100.0 | -0.07 | -600.0 | -275.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.16 | 0.0 | 11.11 | -0.11 | -10.0 | 8.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.07 | -75.0 | 36.36 | 0.06 | 0 | 300.0 | 0.09 | 142.86 | -30.77 | 0 | -100.0 | 100.0 | -0.01 | 75.0 | 92.86 | 0.04 | 0 | 0.0 | 0 | 0 | 0 | 100.00 | 0 | 25.0 | -0.16 | 0.0 | 15.79 | -0.1 | 0.0 | 28.57 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.04 | 42.86 | 42.86 | 0 | 100.0 | 100.0 | -0.21 | -152.5 | -275.0 | 0.01 | 133.33 | -50.0 | -0.04 | 83.33 | 63.64 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.16 | 11.11 | 11.11 | -0.1 | 33.33 | 23.08 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.07 | -40.0 | 22.22 | -0.17 | -288.89 | -312.5 | 0.4 | 900.0 | 344.44 | -0.03 | -400.0 | -200.0 | -0.24 | -700.0 | -2300.0 | 0.07 | 0 | 0 | 0 | 0 | 0 | 700.00 | 0 | 0 | -0.18 | 0.0 | 0.0 | -0.15 | -25.0 | -15.38 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.05 | 54.55 | 0.0 | 0.09 | 400.0 | 150.0 | 0.04 | -69.23 | 0.0 | 0.01 | 200.0 | 0.0 | 0.04 | 128.57 | 117.39 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.18 | 5.26 | 14.29 | -0.12 | 14.29 | 7.69 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.11 | -57.14 | -57.14 | -0.03 | 25.0 | -123.08 | 0.13 | 8.33 | 85.71 | -0.01 | -150.0 | 0 | -0.14 | -27.27 | -333.33 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 80.00 | -40.0 | 0 | -0.19 | -5.56 | 0.0 | -0.14 | -7.69 | -7.69 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.07 | 22.22 | 22.22 | -0.04 | -150.0 | -300.0 | 0.12 | 33.33 | 0.0 | 0.02 | 300.0 | 100.0 | -0.11 | -1000.0 | -10.0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 133.33 | 0 | 0 | -0.18 | 0.0 | 10.0 | -0.13 | 0.0 | -8.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.09 | -80.0 | 0.0 | 0.08 | 144.44 | 0 | 0.09 | 125.0 | -10.0 | -0.01 | -200.0 | 0 | -0.01 | 95.65 | 88.89 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.18 | 14.29 | 14.29 | -0.13 | 0.0 | 7.14 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.05 | 28.57 | 16.67 | -0.18 | -238.46 | 0 | 0.04 | -42.86 | 33.33 | 0.01 | 0 | 150.0 | -0.23 | -483.33 | -283.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.21 | -10.53 | -23.53 | -0.13 | 0.0 | -18.18 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.07 | 22.22 | 0.0 | 0.13 | 1400.0 | 0 | 0.07 | -41.67 | 133.33 | 0 | -100.0 | 0 | 0.06 | 160.0 | 185.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.19 | 5.0 | -26.67 | -0.13 | -8.33 | -30.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.09 | 0.0 | -125.0 | -0.01 | 0 | 0 | 0.12 | 20.0 | 0.0 | 0.01 | 0 | 0.0 | -0.1 | -11.11 | -150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.2 | 4.76 | -42.86 | -0.12 | 14.29 | -33.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.09 | -50.0 | 18.18 | 0 | 0 | 100.0 | 0.1 | 233.33 | 0.0 | 0 | 100.0 | 100.0 | -0.09 | -50.0 | 25.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.21 | -23.53 | 0.0 | -0.14 | -27.27 | 30.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.06 | 14.29 | 33.33 | 0 | 0 | 100.0 | 0.03 | 0.0 | -76.92 | -0.02 | 0 | 0.0 | -0.06 | 14.29 | 40.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.17 | -13.33 | 0.0 | -0.11 | -10.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.07 | -75.0 | 30.0 | 0 | 0 | 100.0 | 0.03 | -75.0 | -50.0 | 0 | -100.0 | -100.0 | -0.07 | -75.0 | 83.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | -7.14 | 31.82 | -0.1 | -11.11 | 33.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.04 | 63.64 | 75.0 | 0 | 100.0 | 0 | 0.12 | 20.0 | 33.33 | 0.01 | 200.0 | 200.0 | -0.04 | 66.67 | 75.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | 33.33 | 30.0 | -0.09 | 55.0 | 30.77 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.11 | -22.22 | -120.0 | -0.01 | 0.0 | 0.0 | 0.1 | -23.08 | 0.0 | -0.01 | 50.0 | -200.0 | -0.12 | -20.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.21 | -23.53 | 12.5 | -0.2 | -81.82 | -11.11 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.09 | 10.0 | 0.0 | -0.01 | 96.88 | 0.0 | 0.13 | 116.67 | 0.0 | -0.02 | -200.0 | 0.0 | -0.1 | 76.19 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.17 | 22.73 | 0.0 | -0.11 | 26.67 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.1 | 37.5 | 0.0 | -0.32 | 0 | 0.0 | 0.06 | -33.33 | 0.0 | 0.02 | 300.0 | 0.0 | -0.42 | -162.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.22 | -10.0 | 0.0 | -0.15 | -15.38 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.16 | -220.0 | 0.0 | 0 | 100.0 | 0.0 | 0.09 | -10.0 | 0.0 | -0.01 | -200.0 | 0.0 | -0.16 | -166.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.2 | 16.67 | 0.0 | -0.13 | 27.78 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.05 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
