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) | -0.34 | 0 | 0.94 | 0 | -0.32 | 0 | 0 | 0 | 0.6 | 0 | 0.06 | 0 | 0 | 0 | 7.06 | 0 | -0.07 | 0 | 0.31 | 0 | 0.03 | 0.0 | 0 | 0 | -100.00 | 0 |
| 2022 (9) | -0.11 | 0 | -0.33 | 0 | 0.43 | 0 | -0.01 | 0 | -0.44 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.13 | 0 | -0.03 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.16 | 0 | 0.11 | -26.67 | 0 | 0 | 0.02 | -50.0 | -0.05 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.29 | 0 | -0.3 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.22 | 0 | 0.15 | 0 | -0.01 | 0 | 0.04 | 0 | -0.07 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.29 | 0 | -0.3 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.13 | 0 | -0.56 | 0 | 0 | 0 | 0 | 0 | -0.69 | 0 | 0.03 | 0 | 0 | 0 | 5.77 | 0 | -0.25 | 0 | -0.24 | 0 | 0.03 | -25.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 0.16 | 0 | 1.09 | 0 | -0.29 | 0 | -0.02 | 0 | 1.25 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.57 | 0 | 0.13 | 0 | 0.04 | -20.0 | 0.07 | 0.0 | 66.67 | 0 |
| 2017 (4) | -0.72 | 0 | -0.13 | 0 | 0.18 | 100.0 | 0.04 | 0 | -0.85 | 0 | 0.01 | 0.0 | 0 | 0 | 0.57 | -2.86 | -0.77 | 0 | -0.08 | 0 | 0.05 | -16.67 | 0.07 | 0.0 | -1800.00 | 0 |
| 2016 (3) | -0.2 | 0 | -0.04 | 0 | 0.09 | 0 | -0.09 | 0 | -0.24 | 0 | 0.01 | 0 | 0 | 0 | 0.59 | 0 | -1.18 | 0 | -1.0 | 0 | 0.06 | 20.0 | 0.07 | 0.0 | 0.00 | 0 |
| 2015 (2) | 0.04 | 0 | -0.14 | 0 | 0 | 0 | -0.05 | 0 | -0.1 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.65 | 0 | -0.64 | 0 | 0.05 | -16.67 | 0.07 | 0.0 | 0.00 | 0 |
| 2014 (1) | -0.78 | 0 | -0.12 | 0 | 0 | 0 | 0 | 0 | -0.9 | 0 | 0.02 | -60.0 | 0 | 0 | 0.95 | -69.48 | -0.68 | 0 | -0.6 | 0 | 0.06 | 20.0 | 0.07 | 0.0 | 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) | 0.24 | -76.92 | 233.33 | -1.23 | -272.73 | -264.0 | -0.27 | -370.0 | 37.21 | 0 | 0 | 0 | -0.99 | -239.44 | -273.68 | 0.06 | 100.0 | 20.0 | 0 | 0 | 0 | 7.69 | 210.26 | -92.31 | 0.16 | -66.67 | 366.67 | 0.13 | -73.47 | -55.17 | 0.01 | 0.0 | 0.0 | 0.02 | 100.0 | 0 | 150.00 | -26.44 | 350.0 |
| 24Q2 (19) | 1.04 | 44.44 | 2180.0 | -0.33 | -140.74 | -512.5 | 0.1 | 211.11 | 0 | 0 | 0 | 100.0 | 0.71 | -53.59 | 2266.67 | 0.03 | 0 | 200.0 | 0 | 0 | 0 | 2.48 | 0 | -92.56 | 0.48 | -38.46 | 900.0 | 0.49 | -37.97 | 1325.0 | 0.01 | 0.0 | 0.0 | 0.01 | -50.0 | 0 | 203.92 | 132.24 | 0 |
| 24Q1 (18) | 0.72 | 580.0 | 1340.0 | 0.81 | 305.0 | 1112.5 | -0.09 | -175.0 | -800.0 | 0 | -100.0 | 0 | 1.53 | 2960.0 | 5200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.78 | 609.09 | 1400.0 | 0.79 | 618.18 | 1680.0 | 0.01 | 0.0 | 0.0 | 0.02 | 0 | 0 | 87.80 | 170.24 | 0 |
| 23Q4 (17) | -0.15 | 16.67 | -1600.0 | 0.2 | -73.33 | 766.67 | 0.12 | 127.91 | 1300.0 | 0.01 | 0 | 0 | 0.05 | -91.23 | 350.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.11 | 283.33 | 120.0 | 0.11 | -62.07 | 10.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -125.00 | -108.33 | -1475.0 |
| 23Q3 (16) | -0.18 | -260.0 | -500.0 | 0.75 | 837.5 | 1350.0 | -0.43 | 0 | -4200.0 | 0 | 100.0 | 100.0 | 0.57 | 1800.0 | 733.33 | 0.05 | 400.0 | 0 | 0 | 0 | 0 | 100.00 | 200.0 | 0 | -0.06 | 0.0 | -20.0 | 0.29 | 825.0 | 3000.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -60.00 | 0 | 0 |
| 23Q2 (15) | -0.05 | -200.0 | -400.0 | 0.08 | 200.0 | 123.53 | 0 | 100.0 | -100.0 | -0.01 | 0 | 0 | 0.03 | 200.0 | 108.57 | 0.01 | 0 | 0 | 0 | 0 | 0 | 33.33 | 0 | 0 | -0.06 | 0.0 | 14.29 | -0.04 | 20.0 | 33.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.05 | 400.0 | 162.5 | -0.08 | -166.67 | -188.89 | -0.01 | 0.0 | 0 | 0 | 0 | 0 | -0.03 | -50.0 | -400.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -220.0 | 0.0 | -0.05 | -150.0 | 16.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q4 (13) | 0.01 | 133.33 | 125.0 | -0.03 | 50.0 | 88.89 | -0.01 | 0.0 | 0 | 0 | 100.0 | -100.0 | -0.02 | 77.78 | 93.55 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 200.0 | 162.5 | 0.1 | 1100.0 | 225.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 9.09 | 0 | 0 |
| 22Q3 (12) | -0.03 | -200.0 | 0.0 | -0.06 | 82.35 | 88.68 | -0.01 | -102.22 | 0 | -0.01 | 0 | 0.0 | -0.09 | 74.29 | 83.93 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 28.57 | 16.67 | -0.01 | 83.33 | 83.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.01 | 87.5 | 85.71 | -0.34 | -477.78 | -477.78 | 0.45 | 0 | 0 | 0 | 0 | -100.0 | -0.35 | -3600.0 | -1850.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | -16.67 | 0.0 | -0.06 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.08 | -100.0 | -300.0 | 0.09 | 133.33 | -89.02 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | 0.01 | 103.23 | -98.75 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 25.0 | 25.0 | -0.06 | 25.0 | 25.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.04 | -33.33 | -33.33 | -0.27 | 49.06 | -92.86 | 0 | 0 | 0 | 0.01 | 200.0 | -50.0 | -0.31 | 44.64 | -82.35 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -33.33 | 11.11 | -0.08 | -33.33 | 20.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.03 | 57.14 | 25.0 | -0.53 | -688.89 | 23.19 | 0 | 0 | 0 | -0.01 | -133.33 | -200.0 | -0.56 | -2900.0 | 23.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 14.29 | -20.0 | -0.06 | 33.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.07 | -250.0 | 0.0 | 0.09 | -89.02 | -89.29 | 0 | 0 | 0 | 0.03 | 400.0 | 0 | 0.02 | -97.5 | -97.4 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 12.5 | -133.33 | -0.09 | -12.5 | -125.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.02 | 33.33 | 80.0 | 0.82 | 685.71 | 485.71 | 0 | 0 | 0 | -0.01 | -150.0 | 0 | 0.8 | 570.59 | 1900.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 11.11 | 27.27 | -0.08 | 20.0 | 20.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.03 | 25.0 | 0.0 | -0.14 | 79.71 | 36.36 | 0 | 0 | 0 | 0.02 | 100.0 | 0 | -0.17 | 76.71 | 32.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.09 | -80.0 | 40.0 | -0.1 | -66.67 | 41.18 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.04 | 42.86 | 0.0 | -0.69 | -182.14 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0 | 0.0 | -0.73 | -194.81 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | -66.67 | 0.0 | -0.06 | -50.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.07 | 30.0 | 0.0 | 0.84 | 500.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.77 | 1825.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.03 | 72.73 | 0.0 | -0.04 | 60.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.1 | -233.33 | 0.0 | 0.14 | 163.64 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.04 | 116.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.11 | 26.67 | 0.0 | -0.1 | 41.18 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.03 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.09 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
