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) | -0.22 | 0 | -0.09 | 0 | 0.02 | 0 | -0.07 | 0 | -0.31 | 0 | 0.04 | -20.0 | 0 | 0 | 2.48 | 17.27 | -0.35 | 0 | -0.29 | 0 | 0.08 | 14.29 | 0.02 | 100.0 | 0.00 | 0 |
| 2022 (9) | -0.18 | 0 | -0.07 | 0 | -0.31 | 0 | -0.16 | 0 | -0.25 | 0 | 0.05 | -44.44 | 0 | 0 | 2.12 | 2.87 | -0.03 | 0 | -0.02 | 0 | 0.07 | 16.67 | 0.01 | 0.0 | -300.00 | 0 |
| 2021 (8) | 1.33 | 0 | -0.65 | 0 | -0.23 | 0 | 0.44 | 0 | 0.68 | 183.33 | 0.09 | 28.57 | 0 | 0 | 2.06 | 37.4 | 0.73 | 17.74 | 0.48 | 23.08 | 0.06 | 100.0 | 0.01 | 0.0 | 241.82 | 0 |
| 2020 (7) | -0.2 | 0 | 0.44 | -58.88 | -0.14 | 0 | -0.42 | 0 | 0.24 | -84.11 | 0.07 | 250.0 | 0 | 0 | 1.50 | 199.04 | 0.62 | 376.92 | 0.39 | -36.07 | 0.03 | 50.0 | 0.01 | 0.0 | -46.51 | 0 |
| 2019 (6) | 0.44 | 0 | 1.07 | 0 | -0.1 | 0 | 0.13 | 0 | 1.51 | 0 | 0.02 | 0 | 0 | 0 | 0.50 | 0 | 0.13 | -45.83 | 0.61 | 165.22 | 0.02 | 0.0 | 0.01 | 0.0 | 68.75 | 0 |
| 2018 (5) | -0.11 | 0 | -0.07 | 0 | -0.23 | 0 | -0.04 | 0 | -0.18 | 0 | 0 | 0 | -0.03 | 0 | -0.00 | 0 | 0.24 | -41.46 | 0.23 | -20.69 | 0.02 | 0.0 | 0.01 | 0.0 | -42.31 | 0 |
| 2017 (4) | 0.12 | -70.0 | -0.03 | 0 | -0.45 | 0 | -0.05 | 0 | 0.09 | -76.92 | 0.01 | 0 | -0.03 | 0 | 0.25 | 0 | 0.41 | -16.33 | 0.29 | -29.27 | 0.02 | 0.0 | 0.01 | 0 | 37.50 | -59.69 |
| 2016 (3) | 0.4 | 33.33 | -0.01 | 0 | -0.37 | 0 | 0.03 | 0 | 0.39 | 34.48 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.49 | 53.12 | 0.41 | 20.59 | 0.02 | -33.33 | 0 | 0 | 93.02 | 17.83 |
| 2015 (2) | 0.3 | 57.89 | -0.01 | 0 | -0.43 | 0 | 0 | 0 | 0.29 | 61.11 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.32 | -8.57 | 0.34 | -17.07 | 0.03 | 0.0 | 0.01 | 0 | 78.95 | 82.83 |
| 2014 (1) | 0.19 | -48.65 | -0.01 | 0 | -0.55 | 0 | -0.01 | 0 | 0.18 | -48.57 | 0.01 | 0 | 0 | 0 | 0.31 | 0 | 0.35 | -7.89 | 0.41 | 0.0 | 0.03 | 0.0 | 0 | 0 | 43.18 | -47.48 |
| 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) | -0.02 | -300.0 | 0.0 | 0.32 | 214.29 | 100.0 | 0 | 0 | -100.0 | -0.01 | -200.0 | 0 | 0.3 | 211.11 | 114.29 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1.89 | -11.32 | -32.08 | 0 | 100.0 | 100.0 | 0.01 | 0 | 109.09 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | -100.00 | -300.0 | 0 |
| 24Q2 (19) | 0.01 | 111.11 | -66.67 | -0.28 | 39.13 | -1300.0 | 0 | 0 | 0 | 0.01 | -50.0 | 133.33 | -0.27 | 50.91 | -2800.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 2.13 | 0 | -19.15 | -0.03 | 57.14 | 70.0 | 0 | 100.0 | 100.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 50.00 | 0 | 0 |
| 24Q1 (18) | -0.09 | 55.0 | -200.0 | -0.46 | 0 | -100.0 | 0 | 0 | -100.0 | 0.02 | 140.0 | 100.0 | -0.55 | -175.0 | -111.54 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.07 | -40.0 | -40.0 | -0.02 | 66.67 | 50.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.2 | -900.0 | -300.0 | 0 | -100.0 | 100.0 | 0 | -100.0 | 0 | -0.05 | 0 | -266.67 | -0.2 | -242.86 | -322.22 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 2.22 | -20.0 | -6.67 | -0.05 | 66.67 | 37.5 | -0.06 | 45.45 | 25.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.02 | -166.67 | 85.71 | 0.16 | 900.0 | 1700.0 | 0.01 | 0 | 103.03 | 0 | 100.0 | 100.0 | 0.14 | 1300.0 | 193.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 2.78 | 5.56 | 33.33 | -0.15 | -50.0 | -275.0 | -0.11 | -37.5 | -450.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.03 | 200.0 | 0 | -0.02 | 91.3 | -200.0 | 0 | -100.0 | 0 | -0.03 | -400.0 | 25.0 | 0.01 | 103.85 | -50.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 2.63 | 10.53 | -6.58 | -0.1 | -100.0 | -433.33 | -0.08 | -100.0 | -366.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.03 | -130.0 | -50.0 | -0.23 | -2200.0 | -283.33 | 0.01 | 0 | -50.0 | 0.01 | -66.67 | 0 | -0.26 | -388.89 | -225.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 2.38 | 0.0 | 76.19 | -0.05 | 37.5 | -183.33 | -0.04 | 50.0 | -166.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | 0.1 | 171.43 | -54.55 | -0.01 | 0.0 | 0 | 0 | 100.0 | 100.0 | 0.03 | 200.0 | -80.0 | 0.09 | 160.0 | -59.09 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 2.38 | 14.29 | 0 | -0.08 | -100.0 | -153.33 | -0.08 | -300.0 | -180.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | -0.14 | 0 | -118.18 | -0.01 | -150.0 | 98.18 | -0.33 | 0 | 0 | -0.03 | 25.0 | -108.11 | -0.15 | -850.0 | -168.18 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 2.08 | -26.04 | 145.83 | -0.04 | -233.33 | -117.39 | -0.02 | -166.67 | -112.5 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | 0 | 100.0 | -100.0 | 0.02 | 133.33 | 0.0 | 0 | -100.0 | 0 | -0.04 | 0 | 50.0 | 0.02 | 125.0 | -89.47 | 0.02 | 100.0 | -50.0 | 0 | 0 | 0 | 2.82 | 108.45 | -18.31 | 0.03 | -50.0 | -85.71 | 0.03 | -50.0 | -75.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q1 (10) | -0.02 | -109.09 | -111.76 | -0.06 | 0 | 50.0 | 0.02 | 108.0 | 100.0 | 0 | -100.0 | 100.0 | -0.08 | -136.36 | -260.0 | 0.01 | 0 | -75.0 | 0 | 0 | 0 | 1.35 | 0 | -64.53 | 0.06 | -60.0 | -53.85 | 0.06 | -40.0 | -40.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | -25.00 | -113.64 | -116.18 |
| 21Q4 (9) | 0.22 | -71.43 | -43.59 | 0 | 100.0 | 100.0 | -0.25 | 0 | -933.33 | 0.15 | -59.46 | 50.0 | 0.22 | 0.0 | -18.52 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.15 | -34.78 | 0.0 | 0.1 | -37.5 | 42.86 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 183.33 | -57.14 | -62.39 |
| 21Q3 (8) | 0.77 | 352.94 | 348.39 | -0.55 | -2850.0 | -205.56 | 0 | 0 | 100.0 | 0.37 | 562.5 | 192.5 | 0.22 | 15.79 | 144.9 | 0.01 | -75.0 | -80.0 | 0 | 0 | 0 | 0.85 | -75.42 | -76.61 | 0.23 | 9.52 | -8.0 | 0.16 | 33.33 | -23.81 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 427.78 | 227.12 | 403.58 |
| 21Q2 (7) | 0.17 | 0.0 | -75.36 | 0.02 | 116.67 | 166.67 | 0 | -100.0 | 0 | -0.08 | -700.0 | 42.86 | 0.19 | 280.0 | -71.21 | 0.04 | 0.0 | 100.0 | 0 | 0 | 0 | 3.45 | -9.48 | 136.21 | 0.21 | 61.54 | 10.53 | 0.12 | 20.0 | 33.33 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 130.77 | -15.38 | -82.94 |
| 21Q1 (6) | 0.17 | -56.41 | 189.47 | -0.12 | 0.0 | -1100.0 | 0.01 | -66.67 | -83.33 | -0.01 | -110.0 | -125.0 | 0.05 | -81.48 | 125.0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 3.81 | 0 | 0 | 0.13 | -13.33 | 333.33 | 0.1 | 42.86 | 233.33 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 154.55 | -68.3 | 124.4 |
| 20Q4 (5) | 0.39 | 225.81 | 30.0 | -0.12 | 33.33 | 0 | 0.03 | 113.04 | -40.0 | 0.1 | 125.0 | 350.0 | 0.27 | 155.1 | -10.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.15 | -40.0 | 200.0 | 0.07 | -66.67 | 600.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 487.50 | 445.97 | -83.75 |
| 20Q3 (4) | -0.31 | -144.93 | 0.0 | -0.18 | -500.0 | 0.0 | -0.23 | 0 | 0.0 | -0.4 | -185.71 | 0.0 | -0.49 | -174.24 | 0.0 | 0.05 | 150.0 | 0.0 | 0 | 0 | 0.0 | 3.62 | 148.19 | 0.0 | 0.25 | 31.58 | 0.0 | 0.21 | 133.33 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | -140.91 | -118.38 | 0.0 |
| 20Q2 (3) | 0.69 | 463.16 | 0.0 | -0.03 | -200.0 | 0.0 | 0 | -100.0 | 0.0 | -0.14 | -450.0 | 0.0 | 0.66 | 430.0 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 1.46 | 0 | 0.0 | 0.19 | 533.33 | 0.0 | 0.09 | 200.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 766.67 | 221.05 | 0.0 |
| 20Q1 (2) | -0.19 | -163.33 | 0.0 | -0.01 | 0 | 0.0 | 0.06 | 20.0 | 0.0 | 0.04 | 200.0 | 0.0 | -0.2 | -166.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.03 | -40.0 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -633.33 | -121.11 | 0.0 |
| 19Q4 (1) | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.3 | 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 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3000.00 | 0.0 | 0.0 |
