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) | -0.75 | 0 | -0.04 | 0 | 0.65 | -76.95 | 0.17 | 0 | -0.79 | 0 | 0.01 | -66.67 | 0 | 0 | 0.86 | -54.02 | -0.31 | 0 | -0.46 | 0 | 0.07 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | -1.93 | 0 | -0.03 | 0 | 2.82 | 2250.0 | 0 | 0 | -1.96 | 0 | 0.03 | -78.57 | 0 | 0 | 1.88 | -80.71 | 0.08 | 14.29 | -0.03 | 0 | 0.07 | -30.0 | 0.01 | 0 | -3860.00 | 0 |
| 2021 (8) | 0.02 | 0.0 | -0.15 | 0 | 0.12 | -77.78 | -0.01 | 0 | -0.13 | 0 | 0.14 | -75.0 | 0 | 0 | 9.72 | -75.17 | 0.07 | 0 | 0.05 | 0 | 0.1 | -37.5 | 0 | 0 | 13.33 | -60.0 |
| 2020 (7) | 0.02 | 0 | -0.52 | 0 | 0.54 | 0 | 0 | 0 | -0.5 | 0 | 0.56 | 250.0 | 0 | 0 | 39.16 | 232.87 | -0.08 | 0 | -0.1 | 0 | 0.16 | 6.67 | 0 | 0 | 33.33 | 0 |
| 2019 (6) | -0.12 | 0 | 0.68 | 0 | -0.58 | 0 | 0.01 | 0 | 0.56 | 0 | 0.16 | -62.79 | 0 | 0 | 11.76 | -62.24 | -0.47 | 0 | -0.69 | 0 | 0.15 | 25.0 | 0.04 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.44 | 0 | -0.11 | 0 | 0.41 | -4.65 | 0 | 0 | -0.55 | 0 | 0.43 | 760.0 | 0 | 0 | 31.16 | 841.01 | -0.73 | 0 | -0.54 | 0 | 0.12 | -14.29 | 0.04 | 0.0 | 0.00 | 0 |
| 2017 (4) | -0.92 | 0 | -0.1 | 0 | 0.43 | -35.82 | 0.01 | -80.0 | -1.02 | 0 | 0.05 | -87.5 | 0 | 0 | 3.31 | -84.19 | -0.79 | 0 | -0.99 | 0 | 0.14 | 55.56 | 0.04 | 100.0 | 0.00 | 0 |
| 2016 (3) | 0.16 | 0 | -0.39 | 0 | 0.67 | -44.63 | 0.05 | 0 | -0.23 | 0 | 0.4 | 53.85 | 0 | 0 | 20.94 | 239.11 | -0.73 | 0 | -0.72 | 0 | 0.09 | 12.5 | 0.02 | 0 | 0.00 | 0 |
| 2015 (2) | -1.11 | 0 | -0.26 | 0 | 1.21 | 142.0 | 0 | 0 | -1.37 | 0 | 0.26 | 766.67 | 0 | 0 | 6.18 | 869.6 | -0.07 | 0 | -0.14 | 0 | 0.08 | -20.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.14 | 0 | -0.03 | 0 | 0.5 | 35.14 | 0 | 0 | -0.17 | 0 | 0.03 | -72.73 | 0 | 0 | 0.64 | -82.51 | -0.45 | 0 | -0.42 | 0 | 0.1 | -37.5 | 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) | -1.21 | -12000.0 | -536.84 | 0.03 | 200.0 | 0 | 1.25 | 420.51 | 12600.0 | 0 | 0 | 0 | -1.18 | -2850.0 | -521.05 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | -200.0 | 33.33 | -0.03 | -250.0 | -50.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 24Q2 (19) | -0.01 | 85.71 | 90.0 | -0.03 | -250.0 | 0 | -0.39 | -533.33 | -3800.0 | 0 | 0 | 0 | -0.04 | 20.0 | 60.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.02 | 128.57 | 118.18 | 0.02 | 140.0 | 120.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -25.00 | 0 | 0 |
| 24Q1 (18) | -0.07 | 81.08 | 12.5 | 0.02 | 166.67 | 0 | 0.09 | -84.75 | 0.0 | 0 | -100.0 | 0 | -0.05 | 87.5 | 37.5 | 0.01 | 0 | 0 | 0 | 0 | 0 | 3.70 | 0 | 0 | -0.07 | 36.36 | -16.67 | -0.05 | 82.76 | 16.67 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.37 | -94.74 | -42.31 | -0.03 | 0 | 0 | 0.59 | 6000.0 | 31.11 | 0.02 | 0 | 0 | -0.4 | -110.53 | -53.85 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -266.67 | -57.14 | -0.29 | -1350.0 | -52.63 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.19 | -90.0 | -111.11 | 0 | 0 | 100.0 | -0.01 | 0.0 | -101.43 | 0 | 0 | 0 | -0.19 | -90.0 | -58.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.03 | 72.73 | -200.0 | -0.02 | 80.0 | -100.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | -0.1 | -25.0 | 93.01 | 0 | 0 | -100.0 | -0.01 | -111.11 | -101.02 | 0 | 0 | 0 | -0.1 | -25.0 | 92.96 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -83.33 | -375.0 | -0.1 | -66.67 | -300.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | -0.08 | 69.23 | 46.67 | 0 | 0 | 0 | 0.09 | -80.0 | -86.96 | 0 | 0 | 0 | -0.08 | 69.23 | 46.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 14.29 | -150.0 | -0.06 | 68.42 | -150.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -0.26 | -188.89 | -966.67 | 0 | 100.0 | 100.0 | 0.45 | -35.71 | 475.0 | 0 | 0 | 100.0 | -0.26 | -116.67 | -1400.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.07 | -600.0 | -800.0 | -0.19 | -1800.0 | -1050.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -0.09 | 93.71 | -181.82 | -0.03 | -400.0 | 75.0 | 0.7 | -28.57 | 288.89 | 0 | 0 | 0 | -0.12 | 91.55 | -1100.0 | 0.03 | 0 | -75.0 | 0 | 0 | 0 | 10.34 | 0 | -68.97 | -0.01 | -125.0 | -116.67 | -0.01 | -120.0 | -116.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -900.00 | 55.94 | -754.55 |
| 22Q2 (11) | -1.43 | -853.33 | -7050.0 | 0.01 | 0 | 133.33 | 0.98 | 42.03 | 406.25 | 0 | 0 | -100.0 | -1.42 | -846.67 | -2740.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.04 | -66.67 | 0.0 | 0.05 | -58.33 | 66.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -2042.86 | -1806.67 | -5007.14 |
| 22Q1 (10) | -0.15 | -600.0 | -50.0 | 0 | 100.0 | -100.0 | 0.69 | 675.0 | 81.58 | 0 | 100.0 | 0 | -0.15 | -850.0 | -66.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.12 | 1100.0 | 400.0 | 0.12 | 500.0 | 300.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | -107.14 | -242.86 | 0 |
| 21Q4 (9) | 0.03 | -72.73 | -72.73 | -0.01 | 91.67 | 0 | -0.12 | -166.67 | -500.0 | -0.02 | 0 | 0 | 0.02 | 300.0 | -81.82 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.01 | -83.33 | -50.0 | 0.02 | -66.67 | 120.0 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 75.00 | -45.45 | 0 |
| 21Q3 (8) | 0.11 | 650.0 | 450.0 | -0.12 | -300.0 | -500.0 | 0.18 | 156.25 | 263.64 | 0 | -100.0 | 100.0 | -0.01 | 80.0 | -120.0 | 0.12 | 1100.0 | 0 | 0 | 0 | 0 | 33.33 | 1100.0 | 0 | 0.06 | 50.0 | 200.0 | 0.06 | 100.0 | 200.0 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 137.50 | 443.75 | 312.5 |
| 21Q2 (7) | -0.02 | 80.0 | -166.67 | -0.03 | -400.0 | 94.0 | -0.32 | -184.21 | -184.21 | 0.01 | 0 | 0 | -0.05 | 44.44 | 89.36 | 0.01 | 0 | -98.0 | 0 | 0 | 0 | 2.78 | 0 | -97.67 | 0.04 | 200.0 | 100.0 | 0.03 | 150.0 | 0.0 | 0.02 | -33.33 | -60.0 | 0 | 0 | 0 | -40.00 | 0 | -206.67 |
| 21Q1 (6) | -0.1 | -190.91 | 23.08 | 0.01 | 0 | 120.0 | 0.38 | 2000.0 | 31.03 | 0 | 0 | 0 | -0.09 | -181.82 | 50.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.04 | -300.0 | 33.33 | -0.06 | 40.0 | -50.0 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.11 | 450.0 | 120.0 | 0 | -100.0 | 0 | -0.02 | 81.82 | 87.5 | 0 | 100.0 | -100.0 | 0.11 | 120.0 | 120.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.02 | 133.33 | 133.33 | -0.1 | -600.0 | 77.27 | 0.04 | 0.0 | 33.33 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 |
| 20Q3 (4) | 0.02 | -33.33 | 0.0 | 0.03 | 106.0 | 0.0 | -0.11 | -128.95 | 0.0 | -0.01 | 0 | 0.0 | 0.05 | 110.64 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.06 | -400.0 | 0.0 | 0.02 | -33.33 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0.0 | 33.33 | -11.11 | 0.0 |
| 20Q2 (3) | 0.03 | 123.08 | 0.0 | -0.5 | -900.0 | 0.0 | 0.38 | 31.03 | 0.0 | 0 | 0 | 0.0 | -0.47 | -161.11 | 0.0 | 0.5 | 733.33 | 0.0 | 0 | 0 | 0.0 | 119.05 | 515.08 | 0.0 | 0.02 | 133.33 | 0.0 | 0.03 | 175.0 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | 37.50 | 0 | 0.0 |
| 20Q1 (2) | -0.13 | -360.0 | 0.0 | -0.05 | 0 | 0.0 | 0.29 | 281.25 | 0.0 | 0 | -100.0 | 0.0 | -0.18 | -460.0 | 0.0 | 0.06 | 100.0 | 0.0 | 0 | 0 | 0.0 | 19.35 | 158.06 | 0.0 | -0.06 | 0.0 | 0.0 | -0.04 | 90.91 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.50 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
