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) | 0.25 | 0 | 0.02 | 0 | 0.08 | -94.87 | -0.11 | 0 | 0.27 | 0 | 0.09 | 800.0 | 0 | 0 | 2.43 | 707.57 | -0.71 | 0 | -0.49 | 0 | 0.09 | 50.0 | 0.02 | 100.0 | 0.00 | 0 |
| 2022 (9) | -1.38 | 0 | -0.38 | 0 | 1.56 | 47.17 | -0.04 | 0 | -1.76 | 0 | 0.01 | -80.0 | 0 | 0 | 0.30 | -72.89 | -0.51 | 0 | -0.8 | 0 | 0.06 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2021 (8) | -0.41 | 0 | -0.11 | 0 | 1.06 | 562.5 | 0.04 | 300.0 | -0.52 | 0 | 0.05 | 400.0 | 0 | 0 | 1.11 | 244.44 | -0.36 | 0 | -0.34 | 0 | 0.06 | -40.0 | 0.01 | 0 | 0.00 | 0 |
| 2020 (7) | -0.89 | 0 | -0.08 | 0 | 0.16 | 0 | 0.01 | -66.67 | -0.97 | 0 | 0.01 | -50.0 | 0 | 0 | 0.32 | -53.87 | -0.83 | 0 | -0.48 | 0 | 0.1 | -23.08 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.85 | 0 | -0.04 | 0 | -0.08 | 0 | 0.03 | 0 | -0.89 | 0 | 0.02 | 100.0 | 0 | 0 | 0.70 | 196.5 | -1.29 | 0 | -1.01 | 0 | 0.13 | 160.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -1.52 | 0 | 0 | 0 | -0.28 | 0 | -0.44 | 0 | -1.52 | 0 | 0.01 | 0.0 | 0 | 0 | 0.24 | 33.96 | -2.21 | 0 | -1.84 | 0 | 0.05 | -16.67 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | 0.13 | -90.37 | 0 | 0 | -0.04 | 0 | 0.1 | -23.08 | 0.13 | -90.44 | 0.01 | -50.0 | 0 | 0 | 0.18 | 0.44 | -1.07 | 0 | -1.04 | 0 | 0.06 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 1.35 | 2150.0 | 0.01 | 0 | -0.52 | 0 | 0.13 | 0 | 1.36 | 6700.0 | 0.02 | -33.33 | 0 | 0 | 0.18 | -31.81 | 0.13 | 0 | 0.16 | 0 | 0.06 | -25.0 | 0.01 | 0.0 | 586.96 | 0 |
| 2015 (2) | 0.06 | 0 | -0.04 | 0 | 0.5 | 0 | -0.09 | 0 | 0.02 | 0 | 0.03 | 200.0 | 0 | 0 | 0.26 | 321.34 | -1.9 | 0 | -1.76 | 0 | 0.08 | -33.33 | 0.01 | -50.0 | 0.00 | 0 |
| 2014 (1) | -0.37 | 0 | -0.02 | 0 | -0.27 | 0 | 0.25 | 56.25 | -0.39 | 0 | 0.01 | -75.0 | 0 | 0 | 0.06 | -66.75 | -1.5 | 0 | -1.24 | 0 | 0.12 | -14.29 | 0.02 | -60.0 | 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) | 0.11 | -66.67 | 152.38 | -0.37 | -1750.0 | -1133.33 | 0.17 | 666.67 | 1800.0 | 0.05 | 0 | 225.0 | -0.26 | -183.87 | -8.33 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 1.96 | 243.14 | 0 | -0.18 | 58.14 | -5.88 | -0.3 | -900.0 | -100.0 | 0.04 | 0.0 | 100.0 | 0.01 | 0 | 0 | 0.00 | -100.0 | 0 |
| 24Q2 (19) | 0.33 | 194.29 | 65.0 | -0.02 | 71.43 | -112.5 | -0.03 | -106.25 | 0 | 0 | 0 | -100.0 | 0.31 | 173.81 | -13.89 | 0.01 | -85.71 | 0 | 0 | 0 | 0 | 0.57 | -93.31 | 0 | -0.43 | -7.5 | -65.38 | -0.03 | 78.57 | 80.0 | 0.04 | 0.0 | 300.0 | 0 | 0 | 0 | 3300.00 | 0 | 0 |
| 24Q1 (18) | -0.35 | -52.17 | -171.43 | -0.07 | 30.0 | -600.0 | 0.48 | 4900.0 | 380.0 | 0 | 100.0 | 100.0 | -0.42 | -27.27 | -187.5 | 0.07 | -12.5 | 0 | 0 | 0 | 0 | 8.54 | 1.37 | 0 | -0.4 | -81.82 | -471.43 | -0.14 | 54.84 | -216.67 | 0.04 | 33.33 | 300.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | -0.23 | -9.52 | 54.0 | -0.1 | -233.33 | 47.37 | -0.01 | 0.0 | -103.33 | -0.04 | 0.0 | 33.33 | -0.33 | -37.5 | 52.17 | 0.08 | 0 | 700.0 | 0 | 0 | 0 | 8.42 | 0 | 834.74 | -0.22 | -29.41 | -1000.0 | -0.31 | -106.67 | -3000.0 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.21 | -205.0 | -10.53 | -0.03 | -118.75 | -200.0 | -0.01 | 0 | 96.67 | -0.04 | -200.0 | -33.33 | -0.24 | -166.67 | -20.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.17 | 34.62 | -21.43 | -0.15 | 0.0 | 0 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | 0.2 | -59.18 | 147.62 | 0.16 | 1700.0 | 194.12 | 0 | -100.0 | 100.0 | 0.04 | 166.67 | -50.0 | 0.36 | -25.0 | 161.02 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.26 | -271.43 | -62.5 | -0.15 | -225.0 | 62.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q1 (14) | 0.49 | 198.0 | 275.0 | -0.01 | 94.74 | 0.0 | 0.1 | -66.67 | -94.15 | -0.06 | 0.0 | -50.0 | 0.48 | 169.57 | 265.52 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.07 | -250.0 | 61.11 | 0.12 | 1300.0 | 130.77 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 376.92 | 0 | 0 |
| 22Q4 (13) | -0.5 | -163.16 | -235.14 | -0.19 | -1800.0 | -46.15 | 0.3 | 200.0 | 330.77 | -0.06 | -100.0 | -133.33 | -0.69 | -245.0 | -387.5 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.90 | -12.61 | -54.05 | -0.02 | 85.71 | 89.47 | -0.01 | 0 | 0.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -0.19 | 54.76 | -167.86 | -0.01 | 94.12 | 0.0 | -0.3 | -100.0 | -600.0 | -0.03 | -137.5 | -250.0 | -0.2 | 66.1 | -174.07 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.03 | 0 | 0 | -0.14 | 12.5 | -27.27 | 0 | 100.0 | 100.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | -1900.00 | 0 | 0 |
| 22Q2 (11) | -0.42 | -50.0 | 16.0 | -0.17 | -1600.0 | -466.67 | -0.15 | -108.77 | -121.13 | 0.08 | 300.0 | 166.67 | -0.59 | -103.45 | -11.32 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.16 | 11.11 | -1700.0 | -0.4 | -2.56 | -400.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.28 | -175.68 | 50.0 | -0.01 | 92.31 | -116.67 | 1.71 | 1415.38 | 307.14 | -0.04 | -122.22 | 0.0 | -0.29 | -220.83 | 42.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.18 | 5.26 | -157.14 | -0.39 | -3800.0 | -1200.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (9) | 0.37 | 32.14 | 192.5 | -0.13 | -1200.0 | -8.33 | -0.13 | -316.67 | -200.0 | 0.18 | 800.0 | 550.0 | 0.24 | -11.11 | 146.15 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 1.96 | 0 | 76.47 | -0.19 | -72.73 | -72.73 | -0.01 | 95.24 | 96.77 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 3700.00 | 0 | 0 |
| 21Q3 (8) | 0.28 | 156.0 | 2700.0 | -0.01 | 66.67 | -133.33 | 0.06 | -91.55 | 700.0 | 0.02 | 116.67 | 300.0 | 0.27 | 150.94 | 575.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.11 | -1200.0 | 38.89 | -0.21 | -162.5 | 0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | -0.5 | 10.71 | -61.29 | -0.03 | -150.0 | 0 | 0.71 | 69.05 | 1083.33 | -0.12 | -200.0 | -140.0 | -0.53 | -6.0 | -70.97 | 0.02 | 0 | 0 | 0 | 0 | 0 | 1.32 | 0 | 0 | 0.01 | 114.29 | 104.76 | -0.08 | -166.67 | -125.0 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (6) | -0.56 | -40.0 | -194.74 | 0.06 | 150.0 | 500.0 | 0.42 | 223.08 | 2200.0 | -0.04 | 0.0 | -140.0 | -0.5 | 3.85 | -177.78 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.07 | 36.36 | 78.79 | -0.03 | 90.32 | 94.0 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.4 | -4100.0 | 31.03 | -0.12 | -500.0 | -300.0 | 0.13 | 1400.0 | 750.0 | -0.04 | -300.0 | 0 | -0.52 | -1400.0 | 14.75 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 1.11 | 0 | -33.33 | -0.11 | 38.89 | 72.5 | -0.31 | 0 | 3.12 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q3 (4) | 0.01 | 103.23 | 0.0 | 0.03 | 0 | 0.0 | -0.01 | -116.67 | 0.0 | -0.01 | 80.0 | 0.0 | 0.04 | 112.9 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.18 | 14.29 | 0.0 | 0 | -100.0 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 50.00 | 156.45 | 0.0 |
| 20Q2 (3) | -0.31 | -63.16 | 0.0 | 0 | -100.0 | 0.0 | 0.06 | 400.0 | 0.0 | -0.05 | -150.0 | 0.0 | -0.31 | -72.22 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.21 | 36.36 | 0.0 | 0.32 | 164.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -88.57 | 0 | 0.0 |
| 20Q1 (2) | -0.19 | 67.24 | 0.0 | 0.01 | 133.33 | 0.0 | -0.02 | 0.0 | 0.0 | 0.1 | 0 | 0.0 | -0.18 | 70.49 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.33 | 17.5 | 0.0 | -0.5 | -56.25 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.58 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.67 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
