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) | 7.29 | 0 | -0.07 | 0 | -4.87 | 0 | 13.07 | 0 | 7.22 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.82 | 219.3 | 1.66 | 176.67 | 0.01 | 0.0 | 0 | 0 | 436.53 | 0 |
| 2022 (9) | -11.21 | 0 | 0.05 | 0 | 11.13 | 43.43 | -0.05 | 0 | -11.16 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.57 | 0 | 0.6 | 0 | 0.01 | 0.0 | 0 | 0 | -1837.70 | 0 |
| 2021 (8) | -10.09 | 0 | -0.01 | 0 | 7.76 | 0 | -2.61 | 0 | -10.1 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.1 | 0 | -0.06 | 0 | 0.01 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -2.0 | 0 | 0.1 | 0 | 0 | 0 | -0.34 | 0 | -1.9 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.19 | 0 | -0.14 | 0 | 0.01 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 13.37 | 0 | -0.47 | 0 | -8.56 | 0 | 0.6 | 900.0 | 12.9 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.02 | 121.98 | 2.03 | 111.46 | 0.01 | 0 | 0 | 0 | 655.39 | 0 |
| 2018 (5) | -8.58 | 0 | 0 | 0 | 8.56 | 338.97 | 0.06 | 0 | -8.58 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.91 | 0 | 0.96 | 0 | 0 | 0 | 0 | 0 | -893.75 | 0 |
| 2017 (4) | -2.73 | 0 | 0 | 0 | 1.95 | 0 | -0.04 | 0 | -2.73 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.43 | 0 | -0.42 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.5 | 0 | 1.09 | 240.62 | 0 | 0 | 0.07 | 0 | 1.59 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.24 | 0 | -0.15 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.52 | 0 | 0.32 | 52.38 | 0.25 | -24.24 | -0.02 | 0 | -0.2 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.48 | 0 | -0.99 | 0 | 0.03 | -25.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.52 | 0 | 0.21 | 0 | 0.33 | 0.0 | 0.02 | 0 | -0.31 | 0 | 0.02 | -80.0 | 0 | 0 | 5.88 | -53.53 | -0.59 | 0 | -0.4 | 0 | 0.04 | -78.95 | 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) | -2.0 | 64.03 | 66.72 | 0.04 | 33.33 | 0 | 13.01 | 180.39 | 111.89 | 0.42 | 136.84 | 2200.0 | -1.96 | 64.56 | 67.39 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 0.0 | 0.0 | -0.16 | -128.57 | -77.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -5.56 | 39.1 | -13.7 | 0.03 | 117.65 | 0 | 4.64 | -37.13 | 20.21 | -1.14 | 91.53 | -776.92 | -5.53 | 40.54 | -13.09 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -103.3 | 0.0 | -0.07 | -103.85 | 12.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 24Q1 (18) | -9.13 | -137.57 | -49.67 | -0.17 | -112.5 | -1800.0 | 7.38 | 134.99 | 18.46 | -13.46 | -194.19 | -67400.0 | -9.3 | -138.4 | -52.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.82 | -9.45 | 3133.33 | 1.82 | -4.21 | 2375.0 | 0 | 0 | 0 | 0 | 0 | 0 | -501.65 | -139.22 | 0 |
| 23Q4 (17) | 24.3 | 504.33 | 658.62 | -0.08 | 0 | -233.33 | -21.09 | -443.49 | -516.8 | 14.29 | 71550.0 | 4709.68 | 24.22 | 503.0 | 664.57 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.01 | 3450.0 | 4120.0 | 1.9 | 2211.11 | 3900.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1278.95 | 0 | 0 |
| 23Q3 (16) | -6.01 | -22.9 | -103.04 | 0 | 0 | -100.0 | 6.14 | 59.07 | 121.66 | -0.02 | 84.62 | 33.33 | -6.01 | -22.9 | -103.73 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 0.0 | -135.29 | -0.09 | -12.5 | -150.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | -4.89 | 19.84 | -16.43 | 0 | -100.0 | -100.0 | 3.86 | -38.04 | 9.04 | -0.13 | -750.0 | -533.33 | -4.89 | 19.7 | -16.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 0.0 | -160.0 | -0.08 | 0.0 | -172.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | -6.1 | -40.23 | -2133.33 | 0.01 | -83.33 | 133.33 | 6.23 | 23.12 | 2695.83 | 0.02 | 106.45 | -92.0 | -6.09 | -41.96 | -2355.56 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -20.0 | -117.65 | -0.08 | -60.0 | -121.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | -4.35 | -46.96 | -81.25 | 0.06 | 500.0 | 700.0 | 5.06 | 82.67 | 0 | -0.31 | -933.33 | -1450.0 | -4.29 | -45.42 | -78.01 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -129.41 | -350.0 | -0.05 | -127.78 | -225.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (12) | -2.96 | 29.52 | -200.34 | 0.01 | 0.0 | 0 | 2.77 | -21.75 | 544.19 | -0.03 | -200.0 | 98.83 | -2.95 | 29.59 | -200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.17 | 70.0 | 0 | 0.18 | 63.64 | 1700.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1644.44 | 56.93 | -105.57 |
| 22Q2 (11) | -4.2 | -1500.0 | 45.88 | 0.01 | 133.33 | 0 | 3.54 | 1575.0 | -51.71 | 0.03 | -88.0 | 400.0 | -4.19 | -1651.85 | 46.01 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | -70.59 | 266.67 | 0.11 | -70.27 | 283.33 | 0 | 0 | 0 | 0 | 0 | 0 | -3818.18 | -4809.09 | 0 |
| 22Q1 (10) | 0.3 | 112.5 | 110.45 | -0.03 | -200.0 | 0 | -0.24 | 0 | 0 | 0.25 | 1350.0 | 2600.0 | 0.27 | 111.2 | 109.41 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.34 | 1600.0 | 666.67 | 0.37 | 825.0 | 840.0 | 0 | 0 | 0 | 0 | 0 | 0 | 81.08 | 101.35 | 0 |
| 21Q4 (9) | -2.4 | -181.36 | -823.08 | -0.01 | 0 | 0 | 0 | -100.0 | 0 | -0.02 | 99.22 | -100.0 | -2.41 | -181.69 | -826.92 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 0 | 133.33 | 0.04 | 300.0 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6000.00 | -120.34 | 0 |
| 21Q3 (8) | 2.95 | 138.02 | 575.81 | 0 | 0 | -100.0 | 0.43 | -94.13 | 0 | -2.57 | -25600.0 | -4183.33 | 2.95 | 138.02 | 591.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | 100.0 | 100.0 | 0.01 | 116.67 | 125.0 | 0 | 0 | 0 | 0 | 0 | 0 | 29500.00 | 0 | 0 |
| 21Q2 (7) | -7.76 | -170.38 | -934.67 | 0 | 0 | -100.0 | 7.33 | 0 | 0 | -0.01 | 0.0 | 83.33 | -7.76 | -170.38 | -992.96 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 0.0 | -50.0 | -0.06 | -20.0 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -2.87 | -1003.85 | -675.68 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.01 | 0.0 | 95.24 | -2.87 | -1003.85 | -769.7 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 0.0 | -20.0 | -0.05 | -25.0 | -150.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.26 | 58.06 | 65.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.01 | 83.33 | 94.12 | -0.26 | 56.67 | 62.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -50.0 | -20.0 | -0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.62 | 17.33 | 0.0 | 0.02 | -50.0 | 0.0 | 0 | 0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.6 | 15.49 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.75 | -102.7 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.06 | 71.43 | 0.0 | -0.71 | -115.15 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.04 | 20.0 | 0.0 | -0.04 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.37 | 50.67 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0.0 | -0.21 | -23.53 | 0.0 | -0.33 | 52.86 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.02 | 50.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.75 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.7 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.05 | 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 |
