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) | -0.19 | 0 | 0.71 | 0 | -0.18 | 0 | -0.02 | 0 | 0.52 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.17 | 0 | -0.26 | 0 | 0.19 | 11.76 | 0.09 | 12.5 | -950.00 | 0 |
| 2022 (9) | -0.05 | 0 | -0.58 | 0 | -1.24 | 0 | 0 | 0 | -0.63 | 0 | 1.23 | 272.73 | 0.01 | 0 | 132.26 | 308.8 | -0.2 | 0 | -0.1 | 0 | 0.17 | -10.53 | 0.08 | 0.0 | -33.33 | 0 |
| 2021 (8) | -0.45 | 0 | 2.26 | -20.42 | -0.31 | 0 | 0 | 0 | 1.81 | -21.3 | 0.33 | 0 | 0 | 0 | 32.35 | 0 | -0.28 | 0 | 1.3 | -70.79 | 0.19 | 26.67 | 0.08 | 0.0 | -28.66 | 0 |
| 2020 (7) | -0.54 | 0 | 2.84 | 0 | -1.79 | 0 | 0 | 0 | 2.3 | 0 | 0 | 0 | -0.85 | 0 | -0.00 | 0 | -0.39 | 0 | 4.45 | 0 | 0.15 | -34.78 | 0.08 | -11.11 | -11.54 | 0 |
| 2019 (6) | 1.26 | 0 | -3.71 | 0 | 1.09 | 0 | 0.01 | 0 | -2.45 | 0 | 0 | 0 | 0.87 | 0 | -0.00 | 0 | -0.46 | 0 | -1.84 | 0 | 0.23 | 109.09 | 0.09 | 12.5 | 0.00 | 0 |
| 2018 (5) | -0.49 | 0 | 2.65 | 0 | -2.55 | 0 | 0 | 0 | 2.16 | 0 | 0.13 | 550.0 | 0 | 0 | 15.29 | -23.53 | -0.59 | 0 | 2.63 | 0 | 0.11 | -45.0 | 0.08 | 0 | -17.38 | 0 |
| 2017 (4) | -0.41 | 0 | -0.4 | 0 | -0.01 | 0 | 0 | 0 | -0.81 | 0 | 0.02 | 0 | 0 | 0 | 20.00 | 0 | -0.5 | 0 | -0.49 | 0 | 0.2 | -20.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -0.28 | 0 | 1.86 | 0 | -0.41 | 0 | 0 | 0 | 1.58 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.7 | 0 | 0.94 | 0 | 0.25 | -13.79 | 0 | 0 | -23.53 | 0 |
| 2015 (2) | -0.11 | 0 | -0.34 | 0 | -0.7 | 0 | 0.01 | 0.0 | -0.45 | 0 | 0.07 | -41.67 | 0 | 0 | 9.33 | 86.67 | -1.11 | 0 | -1.34 | 0 | 0.29 | -36.96 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.68 | 0 | 3.02 | 0 | -0.15 | 0 | 0.01 | 0 | 2.34 | 0 | 0.12 | 33.33 | 4.56 | 0 | 5.00 | 41.11 | -1.06 | 0 | -0.34 | 0 | 0.46 | -29.23 | 0 | 0 | -566.67 | 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) | 0.49 | 5000.0 | 345.45 | 0.7 | 311.76 | 536.36 | -0.1 | -150.0 | -66.67 | 0.05 | 200.0 | 0 | 1.19 | 643.75 | 440.91 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | -0.03 | 50.0 | -50.0 | 0.07 | 200.0 | 200.0 | 0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 350.00 | 0 | 0 |
| 24Q2 (19) | -0.01 | 0 | 75.0 | 0.17 | 0 | 0 | -0.04 | 76.47 | 0.0 | -0.05 | 0 | -400.0 | 0.16 | 0 | 500.0 | 0 | 0 | 0 | 0.05 | 200.0 | 600.0 | -0.00 | 0 | 0 | -0.06 | -20.0 | 14.29 | -0.07 | 22.22 | 0.0 | 0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0 | 100.0 | 0 | 0 | -100.0 | -100.0 | -0.17 | -325.0 | -325.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.05 | 0 | -600.0 | -0.00 | 0 | 0 | -0.05 | -25.0 | 0.0 | -0.09 | -125.0 | -12.5 | 0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 23Q4 (17) | -0.25 | -327.27 | -733.33 | 0.41 | 272.73 | 327.78 | -0.04 | 33.33 | 71.43 | 0 | 0 | 0 | 0.16 | -27.27 | 176.19 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -100.0 | -33.33 | -0.04 | 42.86 | -33.33 | 0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -833.33 | 0 | -1011.11 |
| 23Q3 (16) | 0.11 | 375.0 | 0.0 | 0.11 | 0 | -92.62 | -0.06 | -50.0 | 88.46 | 0 | 100.0 | 0 | 0.22 | 650.0 | -86.25 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | -0.00 | 0 | -100.0 | -0.02 | 71.43 | 0.0 | -0.07 | 0.0 | -240.0 | 0.05 | 0.0 | 25.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | -0.04 | 0 | 81.82 | 0 | -100.0 | 100.0 | -0.04 | 0.0 | 91.67 | -0.01 | 0 | 0 | -0.04 | -122.22 | 97.59 | 0 | 0 | -100.0 | -0.01 | -200.0 | -200.0 | -0.00 | 0 | -100.0 | -0.07 | -40.0 | 12.5 | -0.07 | 12.5 | 0 | 0.05 | 0.0 | 25.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | 0 | 100.0 | -100.0 | 0.18 | 200.0 | 140.0 | -0.04 | 71.43 | 60.0 | 0 | 0 | 0 | 0.18 | 185.71 | 151.43 | 0 | 0 | -100.0 | 0.01 | 0 | 0 | -0.00 | 0 | -100.0 | -0.05 | -66.67 | 28.57 | -0.08 | -166.67 | 33.33 | 0.05 | 0.0 | 25.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 22Q4 (13) | -0.03 | -127.27 | 0 | -0.18 | -112.08 | -146.15 | -0.14 | 73.08 | 0.0 | 0 | 0 | 0 | -0.21 | -113.13 | -153.85 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | -0.03 | -50.0 | 57.14 | -0.03 | -160.0 | 70.0 | 0.05 | 25.0 | 25.0 | 0.02 | 0.0 | 0.0 | -75.00 | -175.0 | 0 |
| 22Q3 (12) | 0.11 | 150.0 | 173.33 | 1.49 | 203.47 | -28.71 | -0.52 | -8.33 | -108.0 | 0 | 0 | 100.0 | 1.6 | 196.39 | -17.53 | 0.02 | -66.67 | 0 | 0 | -100.0 | 0 | 7.41 | -74.07 | 0 | -0.02 | 75.0 | 0.0 | 0.05 | 0 | 118.52 | 0.04 | 0.0 | -20.0 | 0.02 | 0.0 | 0.0 | 100.00 | 127.27 | 0 |
| 22Q2 (11) | -0.22 | -320.0 | -633.33 | -1.44 | -220.0 | -526.09 | -0.48 | -380.0 | -269.23 | 0 | 0 | -100.0 | -1.66 | -374.29 | -538.46 | 0.06 | -94.74 | 0 | 0.01 | 0 | 0 | 28.57 | -94.24 | 0 | -0.08 | -14.29 | 38.46 | 0 | 100.0 | -100.0 | 0.04 | 0.0 | -20.0 | 0.02 | 0.0 | 0.0 | -366.67 | 0 | -21900.0 |
| 22Q1 (10) | 0.1 | 0 | 138.46 | -0.45 | -215.38 | -4600.0 | -0.1 | 28.57 | -145.45 | 0 | 0 | 0 | -0.35 | -189.74 | -40.0 | 1.14 | 280.0 | 5600.0 | 0 | 100.0 | -100.0 | 495.65 | 263.48 | 6343.48 | -0.07 | 0.0 | -16.67 | -0.12 | -20.0 | -71.43 | 0.04 | 0.0 | -20.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0 | 100.0 | 100.0 | 0.39 | -81.34 | 106.88 | -0.14 | 44.0 | -366.67 | 0 | 100.0 | 0 | 0.39 | -79.9 | 106.82 | 0.3 | 0 | 0 | -0.01 | 0 | 0 | 136.36 | 0 | 0 | -0.07 | -250.0 | -40.0 | -0.1 | 62.96 | 58.33 | 0.04 | -20.0 | 33.33 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.15 | -400.0 | -1400.0 | 2.09 | 1008.7 | 6866.67 | -0.25 | -92.31 | -733.33 | -0.01 | -200.0 | 0 | 1.94 | 846.15 | 9600.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 84.62 | 0.0 | -0.27 | -115.61 | -170.0 | 0.05 | 0.0 | 25.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q2 (7) | -0.03 | 88.46 | 93.88 | -0.23 | -2400.0 | -102.73 | -0.13 | -159.09 | 92.31 | 0.01 | 0 | 133.33 | -0.26 | -4.0 | -103.27 | 0 | -100.0 | 0 | 0 | -100.0 | 100.0 | -0.00 | -100.0 | 0 | -0.13 | -116.67 | 50.0 | 1.73 | 2571.43 | -64.91 | 0.05 | 0.0 | 25.0 | 0.02 | 0.0 | 0.0 | -1.67 | 0 | 83.03 |
| 21Q1 (6) | -0.26 | -420.0 | -2700.0 | 0.01 | 100.18 | -75.0 | 0.22 | 833.33 | 540.0 | 0 | 0 | -100.0 | -0.25 | 95.63 | -600.0 | 0.02 | 0 | 0 | 0.01 | 0 | 0 | 7.69 | 0 | 0 | -0.06 | -20.0 | 14.29 | -0.07 | 70.83 | 50.0 | 0.05 | 66.67 | 25.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.05 | -400.0 | 28.57 | -5.67 | -19000.0 | -56600.0 | -0.03 | 0.0 | 96.2 | 0 | 0 | 0 | -5.72 | -28700.0 | -7050.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.05 | -150.0 | 58.33 | -0.24 | -140.0 | 25.0 | 0.03 | -25.0 | -50.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.01 | 97.96 | 0.0 | 0.03 | -99.64 | 0.0 | -0.03 | 98.22 | 0.0 | 0 | 100.0 | 0.0 | 0.02 | -99.75 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | 0 | 0.0 | -0.02 | 92.31 | 0.0 | -0.1 | -102.03 | 0.0 | 0.04 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -0.49 | -5000.0 | 0.0 | 8.44 | 21000.0 | 0.0 | -1.69 | -3280.0 | 0.0 | -0.03 | -200.0 | 0.0 | 7.95 | 15800.0 | 0.0 | 0 | 0 | 0.0 | -0.85 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.26 | -271.43 | 0.0 | 4.93 | 3621.43 | 0.0 | 0.04 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -9.82 | 0 | 0.0 |
| 20Q1 (2) | 0.01 | 114.29 | 0.0 | 0.04 | 500.0 | 0.0 | -0.05 | 93.67 | 0.0 | 0.03 | 0 | 0.0 | 0.05 | 162.5 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | 0 | 0.0 | -0.07 | 41.67 | 0.0 | -0.14 | 56.25 | 0.0 | 0.04 | -33.33 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.07 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.79 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
