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) | 0.28 | 0 | -0.12 | 0 | -0.19 | 0 | 0.02 | 100.0 | 0.16 | 0 | 0.03 | 50.0 | 0 | 0 | 1.11 | 44.44 | 0.1 | 42.86 | 0.06 | 20.0 | 0.11 | 83.33 | 0 | 0 | 164.71 | 0 |
| 2022 (9) | -0.02 | 0 | -0.01 | 0 | -0.04 | 0 | 0.01 | 0 | -0.03 | 0 | 0.02 | 0.0 | 0 | 0 | 0.77 | -57.31 | 0.07 | 0 | 0.05 | 0 | 0.06 | 0.0 | 0 | 0 | -18.18 | 0 |
| 2021 (8) | -0.36 | 0 | -0.01 | 0 | 0.18 | 0 | 0 | 0 | -0.37 | 0 | 0.02 | 0 | 0 | 0 | 1.80 | 0 | -0.15 | 0 | -0.15 | 0 | 0.06 | -14.29 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.01 | 0 | 0 | 0 | -0.04 | 0 | 0 | 0 | -0.01 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.18 | 0 | -0.18 | 0 | 0.07 | -12.5 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.19 | 0 | -0.01 | 0 | -0.04 | 0 | -0.01 | 0 | -0.2 | 0 | 0.02 | -50.0 | 0 | 0 | 1.64 | -63.52 | -0.24 | 0 | -0.25 | 0 | 0.08 | 100.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.44 | 0 | 2.19 | 508.33 | -0.85 | 0 | -0.02 | 0 | 1.75 | 993.75 | 0.04 | 33.33 | 0 | 0 | 4.49 | 52.81 | 1.33 | 0 | 1.35 | 0 | 0.04 | -50.0 | 0.01 | 0.0 | -31.43 | 0 |
| 2017 (4) | -0.2 | 0 | 0.36 | 20.0 | -0.21 | 0 | 0.03 | 50.0 | 0.16 | 0 | 0.03 | 50.0 | 0 | 0 | 2.94 | 114.71 | -0.39 | 0 | -0.39 | 0 | 0.08 | -20.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.44 | 0 | 0.3 | 0 | -0.16 | 0 | 0.02 | 100.0 | -0.14 | 0 | 0.02 | -50.0 | 0 | 0 | 1.37 | -29.45 | -0.49 | 0 | -0.43 | 0 | 0.1 | -9.09 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | 0.1 | 0 | -0.67 | 0 | 0.39 | 129.41 | 0.01 | 0 | -0.57 | 0 | 0.04 | -55.56 | 0 | 0 | 1.94 | -54.48 | -0.33 | 0 | -0.22 | 0 | 0.11 | 10.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | -0.45 | 0 | -0.07 | 0 | 0.17 | 0 | -0.09 | 0 | -0.52 | 0 | 0.09 | -30.77 | 0 | 0 | 4.27 | -28.14 | -0.46 | 0 | -0.32 | 0 | 0.1 | 0.0 | 0.01 | 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) | 0.01 | 112.5 | 0.0 | -0.02 | 0 | 0 | -0.02 | 0.0 | 80.0 | 0 | -100.0 | -100.0 | -0.01 | 87.5 | -200.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 3.08 | 0 | 0 | -0.05 | -400.0 | -266.67 | -0.07 | -250.0 | -333.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 24Q2 (19) | -0.08 | 61.9 | -100.0 | 0 | -100.0 | 100.0 | -0.02 | 0.0 | 33.33 | 0.01 | 0 | 0.0 | -0.08 | 57.89 | 42.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 75.0 | 0 | -0.02 | 50.0 | -200.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -800.00 | 0 | -900.0 |
| 24Q1 (18) | -0.21 | -180.77 | -520.0 | 0.02 | 300.0 | 300.0 | -0.02 | 0.0 | 33.33 | 0 | 100.0 | 100.0 | -0.19 | -176.0 | -575.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.04 | -233.33 | -180.0 | -0.04 | 0 | -233.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q4 (17) | 0.26 | 2500.0 | 100.0 | -0.01 | 0 | 0.0 | -0.02 | 80.0 | -166.67 | -0.06 | -175.0 | -220.0 | 0.25 | 2400.0 | 108.33 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 1.22 | 0 | -7.32 | 0.03 | 0.0 | -25.0 | 0 | -100.0 | -100.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 866.67 | 5100.0 | 166.67 |
| 23Q3 (16) | 0.01 | 125.0 | 116.67 | 0 | 100.0 | 0 | -0.1 | -233.33 | -400.0 | 0.08 | 700.0 | 0 | 0.01 | 107.14 | 116.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | 0 | 50.0 | 0.03 | 50.0 | 200.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 16.67 | 120.83 | 111.11 |
| 23Q2 (15) | -0.04 | -180.0 | -144.44 | -0.1 | -900.0 | 0 | -0.03 | 0.0 | 0.0 | 0.01 | 200.0 | 0 | -0.14 | -450.0 | -255.56 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0 | -100.0 | -100.0 | 0.02 | -33.33 | 0.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | -80.00 | -196.0 | -153.33 |
| 23Q1 (14) | 0.05 | -61.54 | 162.5 | -0.01 | 0.0 | 0 | -0.03 | -200.0 | -200.0 | -0.01 | -120.0 | 0 | 0.04 | -66.67 | 150.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 1.52 | 15.15 | 0 | 0.05 | 25.0 | 600.0 | 0.03 | 200.0 | 0 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 83.33 | -74.36 | 110.42 |
| 22Q4 (13) | 0.13 | 316.67 | 533.33 | -0.01 | 0 | 0 | 0.03 | 250.0 | 400.0 | 0.05 | 0 | 0 | 0.12 | 300.0 | 500.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.32 | 0 | 0 | 0.04 | 100.0 | 0 | 0.01 | 0.0 | 0 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 325.00 | 316.67 | 208.33 |
| 22Q3 (12) | -0.06 | -166.67 | -500.0 | 0 | 0 | 100.0 | -0.02 | 33.33 | -100.0 | 0 | 0 | 0 | -0.06 | -166.67 | -200.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.02 | -33.33 | 166.67 | 0.01 | -50.0 | 133.33 | 0.03 | -25.0 | 50.0 | 0 | 0 | 0 | -150.00 | -200.0 | 0 |
| 22Q2 (11) | 0.09 | 212.5 | 140.91 | 0 | 0 | 100.0 | -0.03 | -200.0 | -114.29 | 0 | 0 | 0 | 0.09 | 212.5 | 139.13 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.03 | 400.0 | 160.0 | 0.02 | 0 | 133.33 | 0.04 | 300.0 | 100.0 | 0 | 0 | 0 | 150.00 | 118.75 | 0 |
| 22Q1 (10) | -0.08 | -166.67 | 20.0 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.08 | -166.67 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 0 | 83.33 | 0 | 0 | 100.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | -800.00 | -166.67 | 0 |
| 21Q4 (9) | -0.03 | -200.0 | -133.33 | 0 | 100.0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.03 | -50.0 | -133.33 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0 | 100.0 | 100.0 | 0 | 100.0 | 100.0 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | -300.00 | 0 | 0 |
| 21Q3 (8) | -0.01 | 95.45 | -120.0 | -0.01 | 0.0 | 0 | -0.01 | -104.76 | 0.0 | 0 | 0 | -100.0 | -0.02 | 91.3 | -140.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 3.33 | -6.67 | 0 | -0.03 | 40.0 | 0.0 | -0.03 | 50.0 | 25.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.22 | -120.0 | -83.33 | -0.01 | 0 | 0 | 0.21 | 2200.0 | 2200.0 | 0 | 0 | 100.0 | -0.23 | -130.0 | -91.67 | 0.01 | 0 | 0 | 0 | 0 | 0 | 3.57 | 0 | 0 | -0.05 | 16.67 | 16.67 | -0.06 | 0.0 | 14.29 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.1 | -211.11 | -233.33 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 100.0 | -0.1 | -211.11 | -233.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -200.0 | 0.0 | -0.06 | -100.0 | -20.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.09 | 80.0 | 325.0 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.09 | 80.0 | 325.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 33.33 | 50.0 | -0.03 | 25.0 | 50.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.05 | 141.67 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 133.33 | 0.0 | 0.05 | 141.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.03 | 50.0 | 0.0 | -0.04 | 42.86 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.12 | -300.0 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.03 | -50.0 | 0.0 | -0.12 | -300.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.07 | -40.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.03 | 25.0 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.02 | -300.0 | 0.0 | -0.03 | 25.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | -50.0 | 0.0 | -0.05 | 16.67 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
