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 | 0 | -1.05 | 0 | -0.16 | 0 | 0.04 | 0 | -1.05 | 0 | 0.04 | 0 | 0 | 0 | 1.73 | 0 | -0.08 | 0 | -0.8 | 0 | 0.21 | 50.0 | 0.1 | 233.33 | 0.00 | 0 |
| 2022 (9) | -0.17 | 0 | 0.63 | -55.0 | 2.77 | 0 | 0 | 0 | 0.46 | -67.61 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.24 | 0 | 0.01 | -96.88 | 0.14 | 7.69 | 0.03 | 0.0 | -94.44 | 0 |
| 2021 (8) | 0.02 | -88.24 | 1.4 | 0 | -1.86 | 0 | 0 | 0 | 1.42 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.02 | 0 | 0.32 | 0 | 0.13 | -27.78 | 0.03 | 50.0 | 4.17 | 0 |
| 2020 (7) | 0.17 | 0 | -6.19 | 0 | 6.54 | 367.14 | 0 | 0 | -6.02 | 0 | 0 | 0 | -1.27 | 0 | -0.00 | 0 | -0.08 | 0 | -0.27 | 0 | 0.18 | 63.64 | 0.02 | 0 | 0.00 | 0 |
| 2019 (6) | -0.11 | 0 | -1.63 | 0 | 1.4 | 0 | -0.02 | 0 | -1.74 | 0 | 0.58 | 152.17 | -0.3 | 0 | 92.06 | 116.15 | -0.16 | 0 | -0.16 | 0 | 0.11 | 10.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.57 | 0 | -0.11 | 0 | -0.06 | 0 | -0.01 | 0 | -0.68 | 0 | 0.23 | 76.92 | 0 | 0 | 42.59 | 181.77 | -0.27 | 0 | -0.23 | 0 | 0.1 | 11.11 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | 0.06 | -68.42 | -1.73 | 0 | 1.4 | 0 | 0 | 0 | -1.67 | 0 | 0.13 | 0 | 0 | 0 | 15.12 | 0 | -0.14 | 0 | -0.1 | 0 | 0.09 | -10.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.19 | -17.39 | 0.12 | 0 | 0 | 0 | 0.05 | 400.0 | 0.31 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.04 | 100.0 | 0.02 | 0 | 0.1 | -33.33 | 0 | 0 | 158.33 | -10.51 |
| 2015 (2) | 0.23 | 0 | -0.47 | 0 | -0.53 | 0 | 0.01 | 0 | -0.24 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.02 | 0 | -0.03 | 0 | 0.15 | -16.67 | 0.01 | 0.0 | 176.92 | 0 |
| 2014 (1) | -0.26 | 0 | -0.02 | 0 | -0.17 | 0 | -0.27 | 0 | -0.28 | 0 | 0.16 | -84.91 | 0 | 0 | 5.33 | -60.45 | -0.05 | 0 | 0.15 | 0 | 0.18 | -47.06 | 0.01 | 0.0 | -76.47 | 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) | 0.12 | 0 | 170.59 | 0.32 | 900.0 | -13.51 | -0.26 | -271.43 | -100.0 | -0.01 | 75.0 | 0 | 0.44 | 1200.0 | 120.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 0.0 | -300.0 | -0.02 | -150.0 | -200.0 | 0.05 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 200.00 | 0 | 217.65 |
| 24Q2 (19) | 0 | 100.0 | -100.0 | -0.04 | -100.0 | 96.85 | -0.07 | -133.33 | -333.33 | -0.04 | -500.0 | -33.33 | -0.04 | 71.43 | 90.24 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | -0.04 | 60.0 | -300.0 | 0.04 | 166.67 | -89.19 | 0.05 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 24Q1 (18) | -0.12 | 7.69 | 78.57 | -0.02 | -107.41 | 95.12 | -0.03 | 25.0 | 0.0 | 0.01 | 0 | -87.5 | -0.14 | -200.0 | 85.57 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | -0.1 | -25.0 | -150.0 | -0.06 | 94.55 | 33.33 | 0.05 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | -600.00 | 0 | 0 |
| 23Q4 (17) | -0.13 | 23.53 | -208.33 | 0.27 | -27.03 | 437.5 | -0.04 | 69.23 | -100.0 | 0 | 0 | 0 | 0.14 | -30.0 | 250.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -500.0 | -33.33 | -1.1 | -5600.0 | -558.33 | 0.05 | 0.0 | 0.0 | 0.03 | 0.0 | 200.0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (16) | -0.17 | -119.77 | -30.77 | 0.37 | 129.13 | -74.31 | -0.13 | -533.33 | 61.76 | 0 | 100.0 | 0 | 0.2 | 148.78 | -84.73 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | 0.02 | 0.0 | 140.0 | 0.02 | -94.59 | -33.33 | 0.05 | 0.0 | 25.0 | 0.03 | 0.0 | 200.0 | -170.00 | -188.95 | -4.62 |
| 23Q2 (15) | 0.86 | 253.57 | 637.5 | -1.27 | -209.76 | -135.19 | 0.03 | 200.0 | -99.04 | -0.03 | -137.5 | 0 | -0.41 | 57.73 | 41.43 | 0.01 | -75.0 | 0 | -0.67 | -200.0 | 0 | 1.56 | -79.3 | 0 | 0.02 | 150.0 | 122.22 | 0.37 | 511.11 | 384.62 | 0.05 | 0.0 | 66.67 | 0.03 | 50.0 | 200.0 | 191.11 | 0 | 0 |
| 23Q1 (14) | -0.56 | -566.67 | 0 | -0.41 | -412.5 | -115.79 | -0.03 | -50.0 | -50.0 | 0.08 | 0 | 0 | -0.97 | -2525.0 | -410.53 | 0.04 | 0 | 0 | 0.67 | 0 | 0 | 7.55 | 0 | 0 | -0.04 | 33.33 | 0.0 | -0.09 | -137.5 | 30.77 | 0.05 | 0.0 | 66.67 | 0.02 | 100.0 | 100.0 | 0.00 | -100.0 | 0 |
| 22Q4 (13) | 0.12 | 192.31 | 50.0 | -0.08 | -105.56 | -136.36 | -0.02 | 94.12 | 83.33 | 0 | 0 | 0 | 0.04 | -96.95 | -86.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -20.0 | 0.0 | 0.24 | 700.0 | 84.62 | 0.05 | 25.0 | 66.67 | 0.01 | 0.0 | 0.0 | 40.00 | 124.62 | -15.0 |
| 22Q3 (12) | -0.13 | 18.75 | -143.33 | 1.44 | 366.67 | 1540.0 | -0.34 | -110.83 | -54.55 | 0 | 0 | 0 | 1.31 | 287.14 | 555.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 44.44 | -150.0 | 0.03 | 123.08 | -72.73 | 0.04 | 33.33 | 33.33 | 0.01 | 0.0 | 0.0 | -162.50 | 0 | -181.25 |
| 22Q2 (11) | -0.16 | 0 | 40.74 | -0.54 | -184.21 | -117.82 | 3.14 | 15800.0 | 205.72 | 0 | 0 | 0 | -0.7 | -268.42 | -125.36 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | -0.09 | -125.0 | -181.82 | -0.13 | 0.0 | -200.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q1 (10) | 0 | -100.0 | 100.0 | -0.19 | -186.36 | 89.14 | -0.02 | 83.33 | -101.37 | 0 | 0 | 0 | -0.19 | -163.33 | 89.67 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.04 | 33.33 | -100.0 | -0.13 | -200.0 | -225.0 | 0.03 | 0.0 | -40.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 21Q4 (9) | 0.08 | -73.33 | 136.36 | 0.22 | 320.0 | 118.64 | -0.12 | 45.45 | -106.94 | 0 | 0 | 100.0 | 0.3 | 50.0 | 121.43 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | -0.06 | -200.0 | -500.0 | 0.13 | 18.18 | 244.44 | 0.03 | 0.0 | -40.0 | 0.01 | 0.0 | 0.0 | 47.06 | -76.47 | 0 |
| 21Q3 (8) | 0.3 | 211.11 | 3.45 | -0.1 | -103.3 | 90.57 | -0.22 | 92.59 | -127.5 | 0 | 0 | -100.0 | 0.2 | -92.75 | 125.97 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | -0.00 | 0 | 0 | -0.02 | -118.18 | 0.0 | 0.11 | -15.38 | 237.5 | 0.03 | 0.0 | -40.0 | 0.01 | 0.0 | 0.0 | 200.00 | 225.93 | 0 |
| 21Q2 (7) | -0.27 | -200.0 | -50.0 | 3.03 | 273.14 | 236.49 | -2.97 | -303.42 | -228.02 | 0 | 0 | -100.0 | 2.76 | 250.0 | 215.0 | 0 | 0 | 0 | -0.41 | -200.0 | -4000.0 | -0.00 | 0 | 0 | 0.11 | 650.0 | 283.33 | 0.13 | 425.0 | 285.71 | 0.03 | -40.0 | -40.0 | 0.01 | 0.0 | 0 | -158.82 | 64.71 | 0 |
| 21Q1 (6) | -0.09 | 59.09 | -132.14 | -1.75 | -48.31 | -1.74 | 1.46 | -15.61 | -14.12 | 0 | 100.0 | -100.0 | -1.84 | -31.43 | -27.78 | 0 | 0 | 0 | 0.41 | 134.17 | 177.36 | -0.00 | 0 | 0 | -0.02 | -100.0 | -300.0 | -0.04 | 55.56 | -33.33 | 0.05 | 0.0 | 25.0 | 0.01 | 0.0 | 0 | -450.00 | 0 | -116.07 |
| 20Q4 (5) | -0.22 | -175.86 | -340.0 | -1.18 | -11.32 | -24.21 | 1.73 | 116.25 | 105.95 | -0.37 | -223.33 | -1950.0 | -1.4 | -81.82 | -40.0 | 0 | 0 | -100.0 | -1.2 | -360.87 | -300.0 | -0.00 | 0 | -100.0 | -0.01 | 50.0 | -200.0 | -0.09 | -12.5 | -350.0 | 0.05 | 0.0 | 66.67 | 0.01 | 0.0 | 0 | 0.00 | 0 | 100.0 |
| 20Q3 (4) | 0.29 | 261.11 | 0.0 | -1.06 | 52.25 | 0.0 | 0.8 | -65.52 | 0.0 | 0.3 | 200.0 | 0.0 | -0.77 | 67.92 | 0.0 | 0 | 0 | 0.0 | 0.46 | 4700.0 | 0.0 | -0.00 | 0 | 0.0 | -0.02 | 66.67 | 0.0 | -0.08 | -14.29 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.18 | -164.29 | 0.0 | -2.22 | -29.07 | 0.0 | 2.32 | 36.47 | 0.0 | 0.1 | 233.33 | 0.0 | -2.4 | -66.67 | 0.0 | 0 | 0 | 0.0 | -0.01 | 98.11 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | -700.0 | 0.0 | -0.07 | -133.33 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.28 | 660.0 | 0.0 | -1.72 | -81.05 | 0.0 | 1.7 | 102.38 | 0.0 | 0.03 | 50.0 | 0.0 | -1.44 | -44.0 | 0.0 | 0 | -100.0 | 0.0 | -0.53 | -76.67 | 0.0 | -0.00 | -100.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.03 | -50.0 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | 2800.00 | 660.0 | 0.0 |
| 19Q4 (1) | -0.05 | 0.0 | 0.0 | -0.95 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -1.0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 4.00 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -500.00 | 0.0 | 0.0 |
