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) | -0.27 | 0 | -0.1 | 0 | 0.36 | 0 | -0.04 | 0 | -0.37 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.32 | 0 | -0.33 | 0 | 0.04 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.36 | 0 | 0.06 | 0 | -0.15 | 0 | -0.02 | 0 | -0.3 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.28 | 0 | -0.26 | 0 | 0.04 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.04 | 0 | -0.07 | 0 | 0.38 | 100.0 | -0.02 | 0 | -0.11 | 0 | 0.03 | 0 | 0 | 0 | 3.06 | 0 | -0.01 | 0 | -0.05 | 0 | 0.04 | -42.86 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | 0.02 | 0 | -0.12 | 0 | 0.19 | -5.0 | 0 | 0 | -0.1 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.26 | 0 | -0.29 | 0 | 0.07 | 16.67 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.22 | 0 | 0 | 0 | 0.2 | -33.33 | 0.02 | 0 | -0.22 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.27 | 0 | -0.3 | 0 | 0.06 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.33 | 0 | -0.22 | 0 | 0.3 | -23.08 | 0 | 0 | -0.55 | 0 | 0.16 | 300.0 | 0 | 0 | 21.05 | 510.53 | -0.32 | 0 | -0.29 | 0 | 0.06 | 20.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.14 | 0 | -0.04 | 0 | 0.39 | 3800.0 | 0.03 | -78.57 | -0.18 | 0 | 0.04 | 100.0 | 0 | 0 | 3.45 | 63.79 | -0.26 | 0 | -0.34 | 0 | 0.05 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -0.27 | 0 | -0.03 | 0 | 0.01 | -96.67 | 0.14 | 0 | -0.3 | 0 | 0.02 | -50.0 | 0 | 0 | 2.11 | -45.79 | -0.24 | 0 | -0.35 | 0 | 0.05 | -16.67 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.23 | 0 | 0.13 | -60.61 | 0.3 | 200.0 | 0 | 0 | -0.1 | 0 | 0.04 | 33.33 | 0 | 0 | 3.88 | 100.65 | -0.39 | 0 | -0.41 | 0 | 0.06 | -33.33 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.42 | 0 | 0.33 | 0 | 0.1 | -92.75 | 0.04 | -33.33 | -0.09 | 0 | 0.03 | -98.85 | 0 | 0 | 1.94 | -98.94 | -0.71 | 0 | -0.59 | 0 | 0.09 | -25.0 | 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) | -0.02 | 33.33 | 60.0 | -0.01 | 0 | 0 | 0.09 | -18.18 | -18.18 | 0.05 | 600.0 | 266.67 | -0.03 | 0.0 | 40.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 25.0 | 25.0 | -0.07 | -16.67 | -40.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.03 | 62.5 | 40.0 | 0 | 0 | 0 | 0.11 | -21.43 | 10.0 | -0.01 | 0.0 | 50.0 | -0.03 | 62.5 | 40.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -14.29 | 0.0 | -0.06 | -50.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.08 | -100.0 | 38.46 | 0 | 100.0 | 0 | 0.14 | 40.0 | 180.0 | -0.01 | -200.0 | 0 | -0.08 | 38.46 | 38.46 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 12.5 | 12.5 | -0.04 | 71.43 | 50.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.04 | 20.0 | 55.56 | -0.09 | 0 | 0 | 0.1 | -9.09 | 1100.0 | 0.01 | 133.33 | -66.67 | -0.13 | -160.0 | -44.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 0.0 | -60.0 | -0.14 | -180.0 | -100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.05 | 0.0 | 28.57 | 0 | 0 | -100.0 | 0.11 | 10.0 | 257.14 | -0.03 | -50.0 | 40.0 | -0.05 | 0.0 | -150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 0.0 | -14.29 | -0.05 | 16.67 | 16.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.05 | 61.54 | 37.5 | 0 | 0 | 100.0 | 0.1 | 100.0 | 433.33 | -0.02 | 0 | -300.0 | -0.05 | 61.54 | 44.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 0.0 | -14.29 | -0.06 | 25.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.13 | -44.44 | -8.33 | 0 | 0 | -100.0 | 0.05 | 600.0 | 266.67 | 0 | -100.0 | 100.0 | -0.13 | -44.44 | -30.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -60.0 | 11.11 | -0.08 | -14.29 | -33.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.09 | -28.57 | -550.0 | 0 | -100.0 | -100.0 | -0.01 | 85.71 | -200.0 | 0.03 | 160.0 | 250.0 | -0.09 | -350.0 | -325.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 28.57 | -183.33 | -0.07 | -16.67 | -275.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | -0.07 | 12.5 | -250.0 | 0.05 | 600.0 | 225.0 | -0.07 | -133.33 | -150.0 | -0.05 | -600.0 | -66.67 | -0.02 | 77.78 | 66.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.07 | 0.0 | -250.0 | -0.06 | 0.0 | -200.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.08 | 33.33 | -300.0 | -0.01 | -150.0 | 0.0 | -0.03 | 0.0 | -130.0 | 0.01 | 200.0 | -66.67 | -0.09 | 10.0 | -200.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.07 | 22.22 | -40.0 | -0.06 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.12 | -700.0 | -1100.0 | 0.02 | 0.0 | 166.67 | -0.03 | -400.0 | -121.43 | -0.01 | 50.0 | 0 | -0.1 | -350.0 | -150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -250.0 | -1000.0 | -0.06 | -250.0 | -700.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q4 (9) | 0.02 | 200.0 | 140.0 | 0.02 | 150.0 | 300.0 | 0.01 | -92.86 | -90.0 | -0.02 | 33.33 | 0.0 | 0.04 | 166.67 | 166.67 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.06 | 400.0 | 166.67 | 0.04 | 300.0 | 140.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 40.00 | 0 | 0 |
| 21Q3 (8) | -0.02 | 0.0 | 0 | -0.04 | -300.0 | 42.86 | 0.14 | 40.0 | 600.0 | -0.03 | -200.0 | -400.0 | -0.06 | -100.0 | 14.29 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 5.56 | -50.0 | 0 | -0.02 | 60.0 | 75.0 | -0.02 | 75.0 | 75.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.02 | -100.0 | 33.33 | -0.01 | 66.67 | -133.33 | 0.1 | -28.57 | 266.67 | 0.03 | 0 | 200.0 | -0.03 | 25.0 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 11.11 | 0 | 0 | -0.05 | -600.0 | -150.0 | -0.08 | -900.0 | -166.67 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q1 (6) | -0.01 | 80.0 | -110.0 | -0.03 | -200.0 | 62.5 | 0.14 | 40.0 | 7.69 | 0 | 100.0 | -100.0 | -0.04 | 33.33 | -300.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | 111.11 | 114.29 | 0.01 | 110.0 | 112.5 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | -50.00 | 0 | 0 |
| 20Q4 (5) | -0.05 | 0 | 44.44 | -0.01 | 85.71 | 0 | 0.1 | 400.0 | -33.33 | -0.02 | -300.0 | -200.0 | -0.06 | 14.29 | 33.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -12.5 | 10.0 | -0.1 | -25.0 | 23.08 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0 | 100.0 | 0.0 | -0.07 | -333.33 | 0.0 | 0.02 | 133.33 | 0.0 | 0.01 | 0.0 | 0.0 | -0.07 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.08 | -300.0 | 0.0 | -0.08 | -166.67 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.03 | -130.0 | 0.0 | 0.03 | 137.5 | 0.0 | -0.06 | -146.15 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.02 | 71.43 | 0.0 | -0.03 | 62.5 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.1 | 211.11 | 0.0 | -0.08 | 0 | 0.0 | 0.13 | -13.33 | 0.0 | 0.01 | -50.0 | 0.0 | 0.02 | 122.22 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.07 | 30.0 | 0.0 | -0.08 | 38.46 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
