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) | 0.31 | 0 | 0.05 | 0.0 | -0.1 | 0 | 0 | 0 | 0.36 | 0 | 0.02 | -87.5 | 0 | 0 | 1.04 | -83.29 | -0.41 | 0 | -0.32 | 0 | 0.04 | 0.0 | 0.03 | -25.0 | 0.00 | 0 |
| 2022 (9) | -0.22 | 0 | 0.05 | 0 | -0.09 | 0 | 0.01 | 0 | -0.17 | 0 | 0.16 | 700.0 | 0 | 0 | 6.20 | 991.47 | -0.13 | 0 | -0.07 | 0 | 0.04 | -20.0 | 0.04 | 0.0 | -2200.00 | 0 |
| 2021 (8) | 1.03 | 0 | -1.16 | 0 | -0.09 | 0 | -0.01 | 0 | -0.13 | 0 | 0.02 | 0 | 0 | 0 | 0.57 | 0 | 0.24 | 100.0 | 0.16 | -5.88 | 0.05 | -44.44 | 0.04 | -20.0 | 412.00 | 0 |
| 2020 (7) | -0.06 | 0 | -0.78 | 0 | -0.14 | 0 | 0.01 | 0 | -0.84 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.12 | 1100.0 | 0.17 | -32.0 | 0.09 | 0.0 | 0.05 | 0.0 | -19.35 | 0 |
| 2019 (6) | 0.13 | 0 | 0.12 | 0 | 0.02 | 0 | -0.03 | 0 | 0.25 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.01 | 0 | 0.25 | 0 | 0.09 | 0.0 | 0.05 | 0.0 | 33.33 | 0 |
| 2018 (5) | -0.01 | 0 | -0.91 | 0 | -0.26 | 0 | 0.03 | 0 | -0.92 | 0 | 0.31 | 93.75 | 0 | 0 | 5.84 | 98.49 | -0.39 | 0 | -0.62 | 0 | 0.09 | -10.0 | 0.05 | 0.0 | 0.00 | 0 |
| 2017 (4) | 1.08 | 0 | -0.14 | 0 | 0.03 | -99.25 | -0.02 | 0 | 0.94 | 0 | 0.16 | 6.67 | 0 | 0 | 2.94 | -34.51 | -0.05 | 0 | 0.18 | 100.0 | 0.1 | 11.11 | 0.05 | 150.0 | 327.27 | 0 |
| 2016 (3) | -0.27 | 0 | -2.46 | 0 | 4.0 | 0 | 0 | 0 | -2.73 | 0 | 0.15 | -6.25 | 0 | 0 | 4.49 | -43.3 | 0.17 | 0 | 0.09 | 0 | 0.09 | -30.77 | 0.02 | 0 | -135.00 | 0 |
| 2015 (2) | -0.09 | 0 | -0.05 | 0 | 0 | 0 | -0.41 | 0 | -0.14 | 0 | 0.16 | -56.76 | 0 | 0 | 7.92 | -52.9 | -0.12 | 0 | -1.09 | 0 | 0.13 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -1.08 | 0 | -0.38 | 0 | -0.07 | 0 | -0.3 | 0 | -1.46 | 0 | 0.37 | 85.0 | 0 | 0 | 16.82 | 147.23 | -0.11 | 0 | -0.42 | 0 | 0.13 | 62.5 | 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) | -0.05 | 86.84 | -350.0 | 0.08 | -73.33 | 100.0 | -0.17 | -240.0 | 0 | 0 | 0 | 0 | 0.03 | 137.5 | -50.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.05 | 0.0 | 162.5 | 0.03 | -62.5 | 160.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | -100.0 | -100.00 | 73.68 | 0 |
| 24Q2 (19) | -0.38 | 0 | -337.5 | 0.3 | 314.29 | 900.0 | -0.05 | -225.0 | 0 | 0 | 100.0 | 0 | -0.08 | 42.86 | -142.11 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 266.67 | 200.0 | 0.08 | 700.0 | 0 | 0.02 | 100.0 | 100.0 | 0 | 0 | -100.0 | -380.00 | 0 | -147.5 |
| 24Q1 (18) | 0 | -100.0 | 100.0 | -0.14 | -600.0 | 0 | 0.04 | 140.0 | 0 | -0.08 | 0 | 0 | -0.14 | -207.69 | -600.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 78.57 | 78.57 | 0.01 | 107.69 | 107.14 | 0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.15 | 650.0 | 87.5 | -0.02 | -150.0 | 66.67 | -0.1 | 0 | 0 | 0 | 0 | 0 | 0.13 | 116.67 | 550.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.14 | -75.0 | -180.0 | -0.13 | -160.0 | -85.71 | 0.01 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.02 | -87.5 | 118.18 | 0.04 | 33.33 | 300.0 | 0 | 0 | 100.0 | 0 | 0 | -100.0 | 0.06 | -68.42 | 146.15 | 0.01 | 0 | -87.5 | 0 | 0 | 0 | 2.00 | 0 | -85.0 | -0.08 | -60.0 | -60.0 | -0.05 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 23Q2 (15) | 0.16 | 900.0 | 176.19 | 0.03 | 0 | -76.92 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0.19 | 1050.0 | 337.5 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.05 | 64.29 | -600.0 | 0 | 100.0 | -100.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 800.00 | 0 | 366.67 |
| 23Q1 (14) | -0.02 | -125.0 | -300.0 | 0 | 100.0 | 100.0 | 0 | 0 | 100.0 | 0 | 0 | -100.0 | -0.02 | -200.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.14 | -180.0 | -250.0 | -0.14 | -100.0 | -180.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.08 | 172.73 | -80.49 | -0.06 | -200.0 | 88.89 | 0 | 100.0 | -100.0 | 0 | -100.0 | -100.0 | 0.02 | 115.38 | 115.38 | 0.05 | -37.5 | 0 | 0 | 0 | 0 | 6.67 | -50.0 | 0 | -0.05 | 0.0 | 16.67 | -0.07 | 0 | -133.33 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 22Q3 (12) | -0.11 | 47.62 | -118.64 | -0.02 | -115.38 | 96.77 | -0.07 | -600.0 | 46.15 | 0.01 | 0 | 133.33 | -0.13 | -62.5 | -333.33 | 0.08 | 300.0 | 300.0 | 0 | 0 | 0 | 13.33 | 333.33 | 346.67 | -0.05 | -600.0 | -225.0 | 0 | -100.0 | 0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -550.00 | -83.33 | -118.64 |
| 22Q2 (11) | -0.21 | -2200.0 | -275.0 | 0.13 | 1400.0 | 0 | -0.01 | 0.0 | 0.0 | 0 | -100.0 | 0 | -0.08 | 0 | -166.67 | 0.02 | 0 | 0 | 0 | 0 | 0 | 3.08 | 0 | 0 | 0.01 | 125.0 | -94.74 | 0.05 | 200.0 | -54.55 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -300.00 | 0 | -425.0 |
| 22Q1 (10) | 0.01 | -97.56 | 111.11 | -0.01 | 98.15 | 0 | -0.01 | -111.11 | 75.0 | 0.01 | 0.0 | 0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 33.33 | -157.14 | -0.05 | -66.67 | -162.5 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | 0.41 | -30.51 | 920.0 | -0.54 | 12.9 | -1250.0 | 0.09 | 169.23 | -30.77 | 0.01 | 133.33 | 0 | -0.13 | -333.33 | -44.44 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.06 | -250.0 | -185.71 | -0.03 | 0 | -127.27 | 0.01 | 0.0 | -50.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 21Q3 (8) | 0.59 | 391.67 | 353.85 | -0.62 | 0 | 34.04 | -0.13 | -1200.0 | 61.76 | -0.03 | 0 | -200.0 | -0.03 | -125.0 | 96.3 | 0.02 | 0 | 0 | 0 | 0 | 0 | 2.99 | 0 | 0 | 0.04 | -78.95 | 33.33 | 0 | -100.0 | 100.0 | 0.01 | 0.0 | -50.0 | 0.01 | 0.0 | 0.0 | 2950.00 | 3095.83 | 353.85 |
| 21Q2 (7) | 0.12 | 233.33 | 300.0 | 0 | 0 | -100.0 | -0.01 | 75.0 | -111.11 | 0 | 0 | -100.0 | 0.12 | 233.33 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.19 | 171.43 | 0 | 0.11 | 37.5 | 450.0 | 0.01 | 0.0 | -50.0 | 0.01 | 0.0 | 0.0 | 92.31 | 202.56 | 176.92 |
| 21Q1 (6) | -0.09 | -80.0 | -12.5 | 0 | 100.0 | -100.0 | -0.04 | -130.77 | -100.0 | 0 | 0 | -100.0 | -0.09 | 0.0 | -350.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | 0.0 | 133.33 | 0.08 | -27.27 | 100.0 | 0.01 | -50.0 | -50.0 | 0.01 | 0.0 | 0.0 | -90.00 | -152.0 | 21.25 |
| 20Q4 (5) | -0.05 | -138.46 | -118.52 | -0.04 | 95.74 | 63.64 | 0.13 | 138.24 | 116.67 | 0 | 100.0 | 0 | -0.09 | 88.89 | -156.25 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | 133.33 | -30.0 | 0.11 | 1200.0 | -50.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -35.71 | -105.49 | -133.07 |
| 20Q3 (4) | 0.13 | 316.67 | 0.0 | -0.94 | -771.43 | 0.0 | -0.34 | -477.78 | 0.0 | -0.01 | -150.0 | 0.0 | -0.81 | -1112.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.03 | 0 | 0.0 | -0.01 | -150.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 650.00 | 641.67 | 0.0 |
| 20Q2 (3) | -0.06 | 25.0 | 0.0 | 0.14 | 133.33 | 0.0 | 0.09 | 550.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0.08 | 500.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.02 | -50.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -120.00 | -5.0 | 0.0 |
| 20Q1 (2) | -0.08 | -129.63 | 0.0 | 0.06 | 154.55 | 0.0 | -0.02 | -133.33 | 0.0 | 0.01 | 0 | 0.0 | -0.02 | -112.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.03 | -70.0 | 0.0 | 0.04 | -81.82 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -114.29 | -205.82 | 0.0 |
| 19Q4 (1) | 0.27 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 108.00 | 0.0 | 0.0 |
