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) | 0.51 | 183.33 | -1.44 | 0 | -0.23 | 0 | 0 | 0 | -0.93 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.16 | -27.27 | 0.29 | -27.5 | 0.02 | -50.0 | 0 | 0 | 164.52 | 302.15 |
| 2022 (9) | 0.18 | 0 | 0.43 | 126.32 | -0.02 | 0 | 0 | 0 | 0.61 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.22 | 214.29 | 0.4 | 471.43 | 0.04 | 0.0 | 0 | 0 | 40.91 | 0 |
| 2021 (8) | -0.38 | 0 | 0.19 | 0 | -0.02 | 0 | 0 | 0 | -0.19 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 0.07 | 600.0 | 0.07 | 0 | 0.04 | 0.0 | 0 | 0 | -345.45 | 0 |
| 2020 (7) | 0.03 | 0.0 | -0.59 | 0 | -0.02 | 0 | 0 | 0 | -0.56 | 0 | 0.01 | -80.0 | 0 | 0 | 1.79 | -76.07 | 0.01 | 0 | -0.06 | 0 | 0.04 | 300.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.03 | -84.21 | 0.35 | -33.96 | -0.11 | 0 | 0 | 0 | 0.38 | -47.22 | 0.05 | 0 | 0 | 0 | 7.46 | 0 | -0.02 | 0 | 0.7 | 268.42 | 0.01 | 0.0 | 0 | 0 | 4.23 | -95.55 |
| 2018 (5) | 0.19 | 0 | 0.53 | 0 | 0 | 0 | -0.01 | 0 | 0.72 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.08 | -11.11 | 0.19 | 0 | 0.01 | 0 | 0 | 0 | 95.00 | 0 |
| 2017 (4) | -0.05 | 0 | -0.57 | 0 | 0 | 0 | 0 | 0 | -0.62 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.09 | -35.71 | -0.22 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -0.03 | 0 | -0.38 | 0 | 0 | 0 | -0.02 | 0 | -0.41 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.14 | -17.65 | 0.11 | -50.0 | 0 | 0 | 0 | 0 | -27.27 | 0 |
| 2015 (2) | 0.22 | -46.34 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.24 | -29.41 | 0 | 0 | 0.02 | 0 | -0.00 | 0 | 0.17 | 54.55 | 0.22 | 29.41 | 0 | 0 | 0 | 0 | 100.00 | -56.1 |
| 2014 (1) | 0.41 | 0 | -0.07 | 0 | 0 | 0 | 0.29 | 0 | 0.34 | 0 | 0 | 0 | -0.07 | 0 | -0.00 | 0 | 0.11 | 22.22 | 0.17 | 13.33 | 0.01 | 0 | 0 | 0 | 227.78 | 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) | 0.27 | 250.0 | 17.39 | -0.39 | 0 | 4.88 | -0.21 | -2000.0 | 0.0 | 0 | 0 | 0 | -0.12 | 33.33 | 33.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 0.0 | 25.0 | 0.06 | -33.33 | -57.14 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 385.71 | 314.29 | 151.55 |
| 24Q2 (19) | -0.18 | -190.0 | -500.0 | 0 | -100.0 | 100.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.18 | -130.51 | 60.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 0.0 | 0.0 | 0.09 | 50.0 | 28.57 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -180.00 | -163.0 | -380.0 |
| 24Q1 (18) | 0.2 | 0 | -35.48 | 0.39 | 2050.0 | 165.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.59 | 3050.0 | 303.45 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 66.67 | 25.0 | 0.06 | 20.0 | 50.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 285.71 | 0 | -53.92 |
| 23Q4 (17) | 0 | -100.0 | 100.0 | -0.02 | 95.12 | -120.0 | -0.01 | 95.24 | 0.0 | 0 | 0 | 0 | -0.02 | 88.89 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | -25.0 | -50.0 | 0.05 | -64.29 | 183.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.23 | 866.67 | 53.33 | -0.41 | 2.38 | -228.12 | -0.21 | -2000.0 | -2000.0 | 0 | 0 | 0 | -0.18 | 60.0 | -138.3 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.04 | -20.0 | -33.33 | 0.14 | 100.0 | -6.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 153.33 | 508.89 | 63.56 |
| 23Q2 (15) | -0.03 | -109.68 | -175.0 | -0.42 | 30.0 | -700.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.45 | -55.17 | -509.09 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 25.0 | 0.0 | 0.07 | 75.0 | -69.57 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -37.50 | -106.05 | -325.0 |
| 23Q1 (14) | 0.31 | 381.82 | 181.82 | -0.6 | -700.0 | -1100.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.29 | -2800.0 | -583.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.04 | -33.33 | 0.0 | 0.04 | 166.67 | -55.56 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 620.00 | 0 | 463.64 |
| 22Q4 (13) | -0.11 | -173.33 | 47.62 | 0.1 | -68.75 | -62.96 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.01 | -102.13 | -116.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.06 | 0.0 | 50.0 | -0.06 | -140.0 | -185.71 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 0.15 | 275.0 | 0 | 0.32 | 357.14 | 277.78 | -0.01 | 0.0 | 0.0 | 0 | 0 | 100.0 | 0.47 | 327.27 | 361.11 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.06 | 20.0 | 100.0 | 0.15 | -34.78 | 400.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 93.75 | 462.5 | 0 |
| 22Q2 (11) | 0.04 | -63.64 | 180.0 | 0.07 | 240.0 | 275.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 83.33 | 222.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 25.0 | 0 | 0.23 | 155.56 | 675.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 16.67 | -84.85 | 0 |
| 22Q1 (10) | 0.11 | 152.38 | 191.67 | -0.05 | -118.52 | -135.71 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.06 | 0.0 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.04 | 0.0 | 300.0 | 0.09 | 28.57 | 800.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 110.00 | 141.9 | 118.33 |
| 21Q4 (9) | -0.21 | 0 | -800.0 | 0.27 | 250.0 | -64.94 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | 0 | 0.06 | 133.33 | -92.5 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 0.04 | 33.33 | 300.0 | 0.07 | 133.33 | 800.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -262.50 | 0 | 0 |
| 21Q3 (8) | 0 | 100.0 | 100.0 | -0.18 | -350.0 | 64.71 | -0.01 | 0.0 | 0.0 | -0.01 | 0 | 0 | -0.18 | -100.0 | 67.86 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | 0 | 0 | 0.03 | 175.0 | 250.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.05 | 58.33 | -150.0 | -0.04 | -128.57 | -180.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.09 | -550.0 | -400.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | -100.0 | 100.0 | -0.04 | -500.0 | 33.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q1 (6) | -0.12 | -500.0 | -271.43 | 0.14 | -81.82 | 115.56 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.02 | -97.5 | 102.41 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | 0.0 | 0 | 0.01 | 200.0 | -50.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -600.00 | 0 | -357.14 |
| 20Q4 (5) | 0.03 | 160.0 | 160.0 | 0.77 | 250.98 | 140.62 | -0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.8 | 242.86 | 196.3 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | 0.01 | 0 | 125.0 | -0.01 | 50.0 | -101.61 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q3 (4) | -0.05 | -150.0 | 0.0 | -0.51 | -1120.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.56 | -1966.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.02 | 66.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.02 | -128.57 | 0.0 | 0.05 | 105.56 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.03 | 103.61 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.01 | 0 | 0.0 | -0.06 | -400.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.07 | 240.0 | 0.0 | -0.9 | -381.25 | 0.0 | -0.01 | 0 | 0.0 | 0 | 0 | 0.0 | -0.83 | -407.41 | 0.0 | 0 | -100.0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0 | 100.0 | 0.0 | 0.02 | -96.77 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 233.33 | 2993.33 | 0.0 |
| 19Q4 (1) | -0.05 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 11.11 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -8.06 | 0.0 | 0.0 |
