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) | -0.8 | 0 | 0.26 | 0 | 0 | 0 | 0.15 | 0 | -0.54 | 0 | 0.17 | 112.5 | -0.19 | 0 | 2.53 | -82.29 | 0.51 | 0 | 0.63 | 0 | 0.1 | 42.86 | 0.16 | 0 | -89.89 | 0 |
| 2022 (9) | -0.64 | 0 | -0.8 | 0 | 0 | 0 | 0 | 0 | -1.44 | 0 | 0.08 | 700.0 | -0.38 | 0 | 14.29 | 171.43 | -0.58 | 0 | -0.4 | 0 | 0.07 | -22.22 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.47 | 0 | 1.47 | 122.73 | 0 | 0 | 0 | 0 | 1.0 | 127.27 | 0.01 | -66.67 | 0 | 0 | 5.26 | 7.02 | -0.61 | 0 | -0.72 | 0 | 0.09 | 28.57 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.22 | 0 | 0.66 | -70.27 | -0.62 | 0 | -0.05 | 0 | 0.44 | -81.89 | 0.03 | -50.0 | 0 | 0 | 4.92 | 133.61 | -0.32 | 0 | -1.13 | 0 | 0.07 | -22.22 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.21 | -75.86 | 2.22 | 0 | -2.09 | 0 | 0.02 | -33.33 | 2.43 | 0 | 0.06 | -96.65 | 0 | 0 | 2.11 | -94.37 | 0.12 | -61.29 | 0.04 | -82.61 | 0.09 | 350.0 | 0.01 | 0 | 150.00 | -56.9 |
| 2018 (5) | 0.87 | 0 | -4.92 | 0 | 0.78 | -80.5 | 0.03 | 0 | -4.05 | 0 | 1.79 | 0 | 0 | 0 | 37.37 | 0 | 0.31 | 0 | 0.23 | -30.3 | 0.02 | -33.33 | 0 | 0 | 348.00 | 0 |
| 2017 (4) | -0.4 | 0 | 0.47 | 0 | 4.0 | 67.36 | -0.1 | 0 | 0.07 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.13 | 0 | 0.33 | 0 | 0.03 | -40.0 | 0.31 | -62.65 | -59.70 | 0 |
| 2016 (3) | 0.58 | 0 | -2.97 | 0 | 2.39 | 29.89 | 0.07 | 0 | -2.39 | 0 | 0.01 | -99.13 | 0 | 0 | 0.80 | -96.74 | -1.29 | 0 | -1.49 | 0 | 0.05 | -85.29 | 0.83 | 8200.0 | 0.00 | 0 |
| 2015 (2) | -4.56 | 0 | 2.26 | 0 | 1.84 | -2.13 | -0.17 | 0 | -2.3 | 0 | 1.15 | -30.72 | -0.04 | 0 | 24.57 | 72.9 | -2.29 | 0 | -1.94 | 0 | 0.34 | -35.85 | 0.01 | 0 | 0.00 | 0 |
| 2014 (1) | -1.41 | 0 | -0.77 | 0 | 1.88 | 0 | 0.01 | 0 | -2.18 | 0 | 1.66 | 1006.67 | 0 | 0 | 14.21 | 850.33 | 0.42 | 0 | 0.65 | 0 | 0.53 | -25.35 | 0 | 0 | -119.49 | 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) | 0.19 | -71.64 | 195.0 | 0 | 100.0 | 100.0 | -0.19 | 0 | 0 | 0 | 0 | -100.0 | 0.19 | -70.31 | 108.68 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.19 | -150.0 | -190.48 | -0.21 | -147.73 | -175.0 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0 | 0.00 | -100.0 | 100.0 |
| 24Q2 (19) | 0.67 | 187.01 | -14.1 | -0.03 | -101.21 | 57.14 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.64 | -62.35 | -9.86 | 0.03 | 0 | 0 | 0 | 0 | 0 | 1.11 | 0 | 0 | 0.38 | 3700.0 | 1166.67 | 0.44 | 175.0 | 388.89 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | -81.25 | 134.00 | 138.29 | -51.9 |
| 24Q1 (18) | -0.77 | 40.77 | -862.5 | 2.47 | 102.46 | 124.55 | 0 | 0 | 0 | 0 | 100.0 | 0 | 1.7 | 2225.0 | 66.67 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | -0.00 | 0 | -100.0 | 0.01 | -50.0 | -96.0 | 0.16 | 0 | -38.46 | 0.03 | 0.0 | 50.0 | 0.03 | 0 | 0 | -350.00 | 91.92 | -1125.0 |
| 23Q4 (17) | -1.3 | -550.0 | -282.35 | 1.22 | 161.31 | 181.88 | 0 | 0 | 0 | -0.01 | -120.0 | -112.5 | -0.08 | 96.35 | 95.63 | 0 | 0 | -100.0 | -0.19 | 0 | 50.0 | -0.00 | 0 | -100.0 | 0.02 | -90.48 | 111.76 | 0 | -100.0 | 100.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -4333.33 | -6616.67 | 0 |
| 23Q3 (16) | -0.2 | -125.64 | -100.0 | -1.99 | -2742.86 | -185.41 | 0 | 0 | 0 | 0.05 | 400.0 | 266.67 | -2.19 | -408.45 | -198.21 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.21 | 600.0 | 250.0 | 0.28 | 211.11 | 800.0 | 0.03 | 0.0 | 50.0 | 0 | -100.0 | 0 | -64.52 | -123.16 | 0 |
| 23Q2 (15) | 0.78 | 1075.0 | 966.67 | -0.07 | -106.36 | -216.67 | 0 | 0 | 0 | 0.01 | 0 | 133.33 | 0.71 | -30.39 | 2466.67 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.03 | -88.0 | 125.0 | 0.09 | -65.38 | 250.0 | 0.03 | 50.0 | 50.0 | 0.16 | 0 | 0 | 278.57 | 1075.0 | 0 |
| 23Q1 (14) | -0.08 | 76.47 | 27.27 | 1.1 | 173.83 | 165.09 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | 1.02 | 155.74 | 156.67 | 0.17 | 142.86 | 0 | 0 | 100.0 | 0 | 6.59 | -98.12 | 0 | 0.25 | 247.06 | 266.67 | 0.26 | 230.0 | 388.89 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -28.57 | 0 | 0 |
| 22Q4 (13) | -0.34 | -240.0 | -326.67 | -1.49 | -163.95 | -513.89 | 0 | 0 | 0 | 0.08 | 366.67 | 0 | -1.83 | -182.06 | -458.82 | 0.07 | 0 | 0 | -0.38 | 0 | 0 | 350.00 | 0 | 0 | -0.17 | -21.43 | -13.33 | -0.2 | -400.0 | 20.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.1 | -11.11 | -150.0 | 2.33 | 3783.33 | 5725.0 | 0 | 0 | 0 | -0.03 | 0.0 | 0 | 2.23 | 7533.33 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | -16.67 | 0.0 | -0.04 | 33.33 | 66.67 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.09 | 18.18 | 78.57 | 0.06 | 103.55 | 700.0 | 0 | 0 | 0 | -0.03 | -50.0 | 0 | -0.03 | 98.33 | 93.02 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | 20.0 | 29.41 | -0.06 | 33.33 | 70.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.11 | -173.33 | 31.25 | -1.69 | -569.44 | -256.48 | 0 | 0 | 0 | -0.02 | 0 | 0 | -1.8 | -452.94 | -295.65 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | 0.0 | 0.0 | -0.09 | 64.0 | 40.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.15 | 475.0 | 114.29 | 0.36 | 800.0 | -57.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0.51 | 0 | -44.57 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | -7.14 | -150.0 | -0.25 | -108.33 | 57.63 | 0.03 | 0.0 | 50.0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.04 | 90.48 | 69.23 | 0.04 | 500.0 | 111.76 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.14 | 17.65 | -16.67 | -0.12 | 40.0 | 0.0 | 0.03 | 50.0 | 50.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.42 | -162.5 | -162.5 | -0.01 | -100.93 | -109.09 | 0 | 0 | 100.0 | 0 | 0 | 100.0 | -0.43 | -146.74 | -760.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.17 | -13.33 | -750.0 | -0.2 | -33.33 | 35.48 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.16 | -328.57 | -1500.0 | 1.08 | 27.06 | 2600.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.92 | 0.0 | 2966.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.15 | -150.0 | -25.0 | -0.15 | 74.58 | -25.0 | 0.02 | 0.0 | 0.0 | 0 | 100.0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.07 | 153.85 | 216.67 | 0.85 | 350.0 | 207.59 | 0 | 100.0 | 0 | 0 | 0 | 100.0 | 0.92 | 295.74 | 208.24 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | -0.06 | 50.0 | -220.0 | -0.59 | -391.67 | -490.0 | 0.02 | 0.0 | -60.0 | -0.01 | -200.0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.13 | 18.75 | 0.0 | -0.34 | -409.09 | 0.0 | -0.26 | 25.71 | 0.0 | 0 | 100.0 | 0.0 | -0.47 | -840.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.12 | -500.0 | 0.0 | -0.12 | 61.29 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.16 | -1500.0 | 0.0 | 0.11 | 175.0 | 0.0 | -0.35 | 0 | 0.0 | -0.05 | 0 | 0.0 | -0.05 | -266.67 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.02 | 83.33 | 0.0 | -0.31 | -158.33 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.01 | 83.33 | 0.0 | 0.04 | 105.06 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.03 | 103.53 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 50.00 | 1500.0 | 0.0 | -0.12 | -340.0 | 0.0 | -0.12 | -20.0 | 0.0 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.06 | 0.0 | 0.0 | -0.79 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.85 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 3.12 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
