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) | -5.52 | 0 | -0.07 | 0 | 6.05 | 5950.0 | 0.03 | 0 | -5.59 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.77 | 0 | 0.57 | 0 | 0.07 | 133.33 | 0 | 0 | -862.50 | 0 |
| 2022 (9) | -2.74 | 0 | 2.06 | 0 | 0.1 | -97.57 | -0.03 | 0 | -0.68 | 0 | 0.18 | 0 | -0.01 | 0 | 450.00 | 0 | -0.22 | 0 | -0.19 | 0 | 0.03 | 50.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.43 | 0 | -2.4 | 0 | 4.12 | 0 | 0 | 0 | -2.83 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.03 | 0 | -0.03 | 0 | 0.02 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.04 | 0 | 0.13 | 550.0 | -0.01 | 0 | 0 | 0 | 0.09 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.09 | 0 | -0.1 | 0 | 0.02 | 100.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.14 | 0 | 0.02 | -81.82 | -0.01 | 0 | -0.01 | 0 | -0.12 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.23 | 0 | -0.21 | 0 | 0.01 | 0.0 | 0.01 | -83.33 | 0.00 | 0 |
| 2018 (5) | 0.06 | 100.0 | 0.11 | 266.67 | 0 | 0 | 0.01 | 0 | 0.17 | 183.33 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.12 | 0 | 0.16 | 0 | 0.01 | 0.0 | 0.06 | 0.0 | 26.09 | 0 |
| 2017 (4) | 0.03 | 0 | 0.03 | -95.77 | 0 | 0 | 0 | 0 | 0.06 | -78.57 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | -0.3 | 0 | -0.24 | 0 | 0.01 | 0.0 | 0.06 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.43 | 0 | 0.71 | 222.73 | -0.21 | 0 | 0.03 | 0 | 0.28 | 0 | 0.02 | 0 | -0.03 | 0 | 3.92 | 0 | -0.55 | 0 | -0.02 | 0 | 0.01 | 0 | 0.06 | 0 | -860.00 | 0 |
| 2015 (2) | -0.29 | 0 | 0.22 | 0 | 0.04 | -80.0 | 0 | 0 | -0.07 | 0 | 0 | 0 | -0.02 | 0 | -0.00 | 0 | -0.38 | 0 | -0.28 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.24 | 0 | -0.06 | 0 | 0.2 | 1900.0 | 0 | 0 | -0.3 | 0 | 0 | 0 | -0.07 | 0 | -0.00 | 0 | -0.31 | 0 | -0.3 | 0 | 0.01 | 0.0 | 0 | 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) | -4.86 | 52.21 | -205.66 | -0.05 | -400.0 | 0 | 3.11 | -34.11 | 175.22 | 0 | 0 | 0 | -4.91 | 51.77 | -208.81 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -25.0 | -25.0 | -0.12 | -50.0 | -50.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -10.17 | 10.16 | -4942.86 | -0.01 | 0 | -150.0 | 4.72 | -73.56 | 4033.33 | 0 | 0 | -100.0 | -10.18 | 10.07 | -4526.09 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 0.0 | -107.62 | -0.08 | 0.0 | -109.64 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | -11.32 | -162.04 | -6057.89 | 0 | 0 | 100.0 | 17.85 | 254.17 | 178600.0 | 0 | 0 | 100.0 | -11.32 | -162.04 | -11420.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.08 | 38.46 | -14.29 | -0.08 | 27.27 | -14.29 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -4.32 | -171.7 | -2157.14 | 0 | 0 | 100.0 | 5.04 | 346.02 | 0 | 0 | 0 | 100.0 | -4.32 | -171.7 | -2373.68 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.13 | -62.5 | -62.5 | -0.11 | -37.5 | -37.5 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -1.59 | -857.14 | 20.5 | 0 | -100.0 | 100.0 | 1.13 | 1041.67 | 0 | 0 | -100.0 | 0 | -1.59 | -791.3 | 25.35 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | -0.08 | -107.62 | -33.33 | -0.08 | -109.64 | -33.33 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q2 (15) | 0.21 | 10.53 | 177.78 | 0.02 | 122.22 | -99.1 | -0.12 | -1100.0 | -209.09 | 0.05 | 350.0 | 0 | 0.23 | 130.0 | -88.21 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | 1.05 | 1600.0 | 3600.0 | 0.83 | 1285.71 | 4250.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 24.71 | 0 | 0 |
| 23Q1 (14) | 0.19 | -9.52 | 127.94 | -0.09 | -350.0 | -800.0 | -0.01 | 0 | 0 | -0.02 | 33.33 | 0 | 0.1 | -47.37 | 114.49 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 | -0.07 | 12.5 | -75.0 | -0.07 | 12.5 | -133.33 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.21 | 110.5 | 150.0 | -0.02 | 84.62 | 0 | 0 | 0 | 0 | -0.03 | 0 | 0 | 0.19 | 108.92 | 145.24 | 0.12 | 0 | 0 | 0.11 | 1000.0 | 0 | 0.00 | 0 | 0 | -0.08 | -33.33 | -166.67 | -0.08 | -33.33 | -166.67 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -2.0 | -640.74 | 0 | -0.13 | -105.86 | 94.58 | 0 | -100.0 | 0 | 0 | 0 | 0 | -2.13 | -209.23 | 11.25 | 0 | -100.0 | 0 | 0.01 | 107.69 | 0 | -0.00 | -100.0 | 0 | -0.06 | -100.0 | 0 | -0.06 | -200.0 | 0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.27 | 60.29 | -575.0 | 2.22 | 22300.0 | 0 | 0.11 | 0 | 0 | 0 | 0 | 0 | 1.95 | 382.61 | 4975.0 | 0.05 | 0 | 0 | -0.13 | 0 | 0 | 250.00 | 0 | 0 | -0.03 | 25.0 | 0.0 | -0.02 | 33.33 | 50.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.68 | -61.9 | -3500.0 | -0.01 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.69 | -64.29 | -3550.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -33.33 | -200.0 | -0.03 | 0.0 | -175.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | -0.42 | 0 | -800.0 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.42 | 82.5 | -800.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 0 | -160.0 | -0.03 | 0 | -175.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | 0 | 100.0 | 100.0 | -2.4 | 0 | -3528.57 | 0 | 0 | 0 | 0 | 0 | 0 | -2.4 | -5900.0 | -6100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | 100.0 | 100.0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.04 | -300.0 | -100.0 | 0 | 0 | -100.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.04 | -300.0 | -233.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | -175.0 | 50.0 | -0.04 | -200.0 | 33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q1 (6) | 0.02 | -66.67 | 140.0 | 0 | 0 | -100.0 | 4.13 | 0 | 0 | 0 | 0 | 0 | 0.02 | -66.67 | 150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.04 | -20.0 | 233.33 | 0.04 | 0.0 | 233.33 | 0 | 0 | 0 | 0 | 0 | 0 | 50.00 | -66.67 | 0 |
| 20Q4 (5) | 0.06 | 300.0 | 250.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | 50.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 200.0 | 183.33 | 0.04 | 166.67 | 166.67 | 0 | 0 | 0 | 0 | 0 | 0 | 150.00 | 0 | 0 |
| 20Q3 (4) | -0.03 | -50.0 | 0.0 | 0.07 | 40.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | 16.67 | 0.0 | -0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.02 | 60.0 | 0.0 | 0.05 | 400.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.03 | 175.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | -100.0 | 0.0 | -0.06 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.05 | -25.0 | 0.0 | 0.01 | -85.71 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.04 | -233.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.03 | 50.0 | 0.0 | -0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.04 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
