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) | 0.65 | 242.11 | 0.08 | 0 | -0.34 | 0 | 0 | 0 | 0.73 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.16 | 60.0 | 0.29 | 0 | 0.12 | 0.0 | 0.01 | 0.0 | 154.76 | -10.4 |
| 2022 (9) | 0.19 | 0 | -0.32 | 0 | 0.32 | 166.67 | 0 | 0 | -0.13 | 0 | 0.33 | 1550.0 | 0 | 0 | 25.19 | 844.66 | 0.1 | 400.0 | -0.02 | 0 | 0.12 | 20.0 | 0.01 | 0.0 | 172.73 | 0 |
| 2021 (8) | -0.98 | 0 | -0.58 | 0 | 0.12 | 0 | 0.01 | 0 | -1.56 | 0 | 0.02 | 0.0 | -0.01 | 0 | 2.67 | -42.67 | 0.02 | 0 | 0.42 | 44.83 | 0.1 | 25.0 | 0.01 | 0.0 | -184.91 | 0 |
| 2020 (7) | -0.18 | 0 | -0.03 | 0 | -0.12 | 0 | 0 | 0 | -0.21 | 0 | 0.02 | 100.0 | 0 | 0 | 4.65 | 165.12 | -0.11 | 0 | 0.29 | 480.0 | 0.08 | 0.0 | 0.01 | 0.0 | -47.37 | 0 |
| 2019 (6) | -0.07 | 0 | -0.02 | 0 | -0.14 | 0 | 0 | 0 | -0.09 | 0 | 0.01 | -80.0 | 0 | 0 | 1.75 | -69.12 | 0.06 | -40.0 | 0.05 | -61.54 | 0.08 | 14.29 | 0.01 | 0 | -50.00 | 0 |
| 2018 (5) | 0.97 | 0 | -0.07 | 0 | -0.12 | 0 | 0 | 0 | 0.9 | 0 | 0.05 | 0 | 0 | 0 | 5.68 | 0 | 0.1 | -71.43 | 0.13 | -62.86 | 0.07 | 0.0 | 0 | 0 | 485.00 | 0 |
| 2017 (4) | -0.31 | 0 | 0 | 0 | -0.01 | 0 | 0 | 0 | -0.31 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.35 | 133.33 | 0.35 | 288.89 | 0.07 | -12.5 | 0 | 0 | -73.81 | 0 |
| 2016 (3) | 0.19 | -51.28 | 0.14 | 0 | 0 | 0 | 0 | 0 | 0.33 | 83.33 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.15 | -40.0 | 0.09 | -65.38 | 0.08 | -27.27 | 0 | 0 | 111.76 | 6.03 |
| 2015 (2) | 0.39 | -17.02 | -0.21 | 0 | -0.51 | 0 | 0 | 0 | 0.18 | -52.63 | 0.06 | -14.29 | 0 | 0 | 8.00 | -14.29 | 0.25 | -13.79 | 0.26 | -18.75 | 0.11 | 10.0 | 0 | 0 | 105.41 | -5.81 |
| 2014 (1) | 0.47 | 0 | -0.09 | 0 | -1.14 | 0 | -0.04 | 0 | 0.38 | 0 | 0.07 | 600.0 | 0 | 0 | 9.33 | -16.0 | 0.29 | 0 | 0.32 | 0 | 0.1 | 0.0 | 0 | 0 | 111.90 | 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) | 0.04 | -77.78 | 100.0 | -0.01 | 0 | -112.5 | -0.01 | 0.0 | 96.77 | 0 | 0 | 0 | 0.03 | -83.33 | -70.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | -60.0 | -33.33 | 0.38 | 280.0 | 1166.67 | 0.02 | -33.33 | -33.33 | 0.01 | 0 | 0 | 9.76 | -92.95 | -70.73 |
| 24Q2 (19) | 0.18 | 200.0 | -57.14 | 0 | 0 | -100.0 | -0.01 | 80.0 | 0.0 | 0 | 0 | 0 | 0.18 | 200.0 | -58.14 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 600.0 | -28.57 | 0.1 | 300.0 | 900.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 138.46 | 0 | -86.81 |
| 24Q1 (18) | 0.06 | -62.5 | 0.0 | 0 | 0 | 100.0 | -0.05 | -400.0 | -400.0 | 0 | 0 | 0 | 0.06 | -62.5 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | -125.0 | -150.0 | -0.05 | -122.73 | -266.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q4 (17) | 0.16 | 700.0 | 14.29 | 0 | -100.0 | 100.0 | -0.01 | 96.77 | 0.0 | 0 | 0 | 0 | 0.16 | 60.0 | 23.08 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.04 | 33.33 | 100.0 | 0.22 | 633.33 | -12.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 64.00 | 92.0 | 28.0 |
| 23Q3 (16) | 0.02 | -95.24 | 100.0 | 0.08 | 700.0 | 166.67 | -0.31 | -3000.0 | -3000.0 | 0 | 0 | 0 | 0.1 | -76.74 | 190.91 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.03 | -57.14 | 200.0 | 0.03 | 200.0 | 115.79 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 33.33 | -96.83 | 0 |
| 23Q2 (15) | 0.42 | 600.0 | 1150.0 | 0.01 | 200.0 | 105.26 | -0.01 | 0.0 | -102.86 | 0 | 0 | 0 | 0.43 | 760.0 | 286.96 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.07 | 250.0 | 75.0 | 0.01 | -66.67 | 102.44 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 1050.00 | 950.0 | 0 |
| 23Q1 (14) | 0.06 | -57.14 | -14.29 | -0.01 | 0.0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.05 | -61.54 | -28.57 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.02 | 0.0 | -33.33 | 0.03 | -88.0 | -90.91 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | 100.0 | 414.29 |
| 22Q4 (13) | 0.14 | 1300.0 | 100.0 | -0.01 | 91.67 | 95.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.13 | 218.18 | 200.0 | 0.01 | -90.91 | 0.0 | 0 | 0 | 0 | 2.33 | -91.75 | -53.49 | 0.02 | 100.0 | 0 | 0.25 | 231.58 | 0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 50.00 | 0 | -78.57 |
| 22Q3 (12) | 0.01 | 125.0 | 101.32 | -0.12 | 36.84 | 52.0 | -0.01 | -102.86 | -106.67 | 0 | 0 | -100.0 | -0.11 | 52.17 | 89.11 | 0.11 | -42.11 | 1000.0 | 0 | 0 | 100.0 | 28.21 | -62.89 | 548.72 | 0.01 | -75.0 | -50.0 | -0.19 | 53.66 | 55.81 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.04 | -157.14 | 82.61 | -0.19 | 0 | -58.33 | 0.35 | 3600.0 | 3600.0 | 0 | 0 | -100.0 | -0.23 | -428.57 | 34.29 | 0.19 | 850.0 | 1800.0 | 0 | 0 | 0 | 76.00 | 774.0 | 1192.0 | 0.04 | 33.33 | 0 | -0.41 | -224.24 | -146.59 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (10) | 0.07 | 0.0 | 240.0 | 0 | 100.0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 100.0 | 0.07 | 153.85 | 240.0 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 8.70 | 73.91 | 0 | 0.03 | 0 | 0 | 0.33 | 0 | 1200.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 19.44 | -91.67 | 0 |
| 21Q4 (9) | 0.07 | 109.21 | 275.0 | -0.2 | 20.0 | 0 | -0.01 | -106.67 | 0.0 | 0 | -100.0 | 0 | -0.13 | 87.13 | -225.0 | 0.01 | 0.0 | 0 | 0 | 100.0 | 0 | 5.00 | 15.0 | 0 | 0 | -100.0 | 100.0 | 0 | 100.0 | -100.0 | 0.03 | -25.0 | 50.0 | 0 | 0 | 0 | 233.33 | 0 | 1675.0 |
| 21Q3 (8) | -0.76 | -230.43 | -985.71 | -0.25 | -108.33 | -1150.0 | 0.15 | 1600.0 | 236.36 | 0.01 | 0.0 | 0 | -1.01 | -188.57 | -1022.22 | 0.01 | 0.0 | -50.0 | -0.01 | 0 | 0 | 4.35 | -26.09 | -82.61 | 0.02 | 0 | 133.33 | -0.43 | -148.86 | -960.0 | 0.04 | 100.0 | 100.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q2 (7) | -0.23 | -360.0 | -155.56 | -0.12 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0.01 | 200.0 | 0 | -0.35 | -600.0 | -288.89 | 0.01 | 0 | 0 | 0 | 0 | 0 | 5.88 | 0 | 0 | 0 | 0 | 100.0 | 0.88 | 3033.33 | 4300.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -25.56 | 0 | 88.64 |
| 21Q1 (6) | -0.05 | -25.0 | -350.0 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | -0.01 | 0 | 0 | -0.05 | -25.0 | -350.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | 100.0 | 100.0 | -0.03 | -112.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (5) | -0.04 | 42.86 | -300.0 | 0 | 100.0 | 100.0 | -0.01 | 90.91 | 0.0 | 0 | 0 | 0 | -0.04 | 55.56 | -33.33 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.01 | 83.33 | -105.88 | 0.25 | 400.0 | 47.06 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -14.81 | 85.19 | -181.48 |
| 20Q3 (4) | -0.07 | 22.22 | 0.0 | -0.02 | 0 | 0.0 | -0.11 | -1000.0 | 0.0 | 0 | 0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 25.00 | 0 | 0.0 | -0.06 | -100.0 | 0.0 | 0.05 | 150.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -100.00 | 55.56 | 0.0 |
| 20Q2 (3) | -0.09 | -550.0 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.09 | -550.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.03 | -200.0 | 0.0 | 0.02 | 166.67 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -225.00 | 0 | 0.0 |
| 20Q1 (2) | 0.02 | 300.0 | 0.0 | 0 | 100.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.02 | 166.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.01 | -105.88 | 0.0 | -0.03 | -117.65 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.01 | 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 | 0.17 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -5.26 | 0.0 | 0.0 |
