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) | 0.26 | 0.0 | 0.07 | -72.0 | -0.04 | 0 | 0.01 | -83.33 | 0.33 | -35.29 | 0.08 | 700.0 | 0 | 0 | 1.91 | 1289.47 | -1.88 | 0 | -1.04 | 0 | 0.07 | 16.67 | 0.02 | -33.33 | 0.00 | 0 |
| 2022 (9) | 0.26 | -87.06 | 0.25 | 0 | -0.78 | 0 | 0.06 | 0 | 0.51 | -69.09 | 0.01 | -75.0 | 0 | 0 | 0.14 | -48.35 | -1.65 | 0 | -1.27 | 0 | 0.06 | 0.0 | 0.03 | 0.0 | 0.00 | 0 |
| 2021 (8) | 2.01 | 18.93 | -0.36 | 0 | -2.24 | 0 | -0.22 | 0 | 1.65 | -0.6 | 0.04 | 0 | 0 | 0 | 0.27 | 0 | 4.36 | 257.38 | 4.52 | 137.89 | 0.06 | 20.0 | 0.03 | 0.0 | 43.60 | -48.92 |
| 2020 (7) | 1.69 | 0 | -0.03 | 0 | -0.24 | 0 | 0.08 | 100.0 | 1.66 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.22 | 0 | 1.9 | 0 | 0.05 | 0.0 | 0.03 | 200.0 | 85.35 | 0 |
| 2019 (6) | -0.29 | 0 | -0.01 | 0 | -0.22 | 0 | 0.04 | 0 | -0.3 | 0 | 0.02 | 0.0 | 0 | 0 | 0.50 | 19.85 | -1.08 | 0 | -0.48 | 0 | 0.05 | 66.67 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.09 | 0 | -2.1 | 0 | -0.38 | 0 | -0.09 | 0 | -2.19 | 0 | 0.02 | -33.33 | 0 | 0 | 0.41 | -49.21 | -0.89 | 0 | -0.26 | 0 | 0.03 | 0.0 | 0.01 | -75.0 | 0.00 | 0 |
| 2017 (4) | -0.38 | 0 | -1.04 | 0 | -0.16 | 0 | 0.04 | 300.0 | -1.42 | 0 | 0.03 | 50.0 | 0 | 0 | 0.82 | 63.04 | -0.7 | 0 | 1.82 | 171.64 | 0.03 | -70.0 | 0.04 | 33.33 | -20.11 | 0 |
| 2016 (3) | 0.46 | 15.0 | 0.44 | 0 | -0.16 | 0 | 0.01 | 0 | 0.9 | 150.0 | 0.02 | 100.0 | 0 | 0 | 0.50 | 82.5 | -0.14 | 0 | 0.67 | -30.21 | 0.1 | -37.5 | 0.03 | 0.0 | 57.50 | 65.31 |
| 2015 (2) | 0.4 | -13.04 | -0.04 | 0 | -0.46 | 0 | -0.03 | 0 | 0.36 | -82.18 | 0.01 | -66.67 | 0 | 0 | 0.27 | -66.94 | -0.12 | 0 | 0.96 | 18.52 | 0.16 | -11.11 | 0.03 | 0.0 | 34.78 | -22.87 |
| 2014 (1) | 0.46 | 119.05 | 1.56 | 2500.0 | -0.76 | 0 | 0.03 | 0 | 2.02 | 648.15 | 0.03 | 50.0 | 0 | 0 | 0.83 | 59.12 | -0.23 | 0 | 0.81 | 2600.0 | 0.18 | -18.18 | 0.03 | -50.0 | 45.10 | -33.43 |
| 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) | -0.3 | -190.91 | -172.73 | 0.01 | -97.78 | 110.0 | -0.2 | -1900.0 | 0.0 | -0.05 | -400.0 | 0.0 | -0.29 | -137.18 | -38.1 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.61 | -134.62 | -144.0 | -0.45 | -2150.0 | -421.43 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 24Q2 (19) | 0.33 | 180.49 | -50.75 | 0.45 | 40.62 | 309.09 | -0.01 | 0.0 | 0.0 | -0.01 | 75.0 | -150.0 | 0.78 | 966.67 | 0.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 1.03 | -9.28 | 0 | -0.26 | -23.81 | 38.1 | -0.02 | -200.0 | 90.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 24Q1 (18) | -0.41 | -156.25 | -173.33 | 0.32 | 300.0 | 1700.0 | -0.01 | -105.88 | 0.0 | -0.04 | -157.14 | -33.33 | -0.09 | -12.5 | 47.06 | 0.01 | -80.0 | -50.0 | 0 | 0 | 0 | 1.14 | -76.82 | -42.61 | -0.21 | 76.14 | 36.36 | 0.02 | 102.78 | 107.41 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | -1025.00 | 0 | 0 |
| 23Q4 (17) | -0.16 | -45.45 | -245.45 | 0.08 | 180.0 | -71.43 | 0.17 | 185.0 | 1800.0 | 0.07 | 240.0 | 800.0 | -0.08 | 61.9 | -120.51 | 0.05 | 150.0 | 0 | 0 | 0 | 0 | 4.90 | 123.04 | 0 | -0.88 | -252.0 | -158.82 | -0.72 | -614.29 | -125.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 100.0 | 0 |
| 23Q3 (16) | -0.11 | -116.42 | -114.67 | -0.1 | -190.91 | -190.91 | -0.2 | -1900.0 | 74.36 | -0.05 | -350.0 | -600.0 | -0.21 | -126.92 | -124.42 | 0.02 | 0 | 0 | 0 | 0 | 0 | 2.20 | 0 | 0 | -0.25 | 40.48 | 76.85 | 0.14 | 170.0 | 114.43 | 0.02 | 100.0 | 100.0 | 0 | 0 | -100.0 | -68.75 | 0 | 0 |
| 23Q2 (15) | 0.67 | 546.67 | -10.67 | 0.11 | 650.0 | 200.0 | -0.01 | 0.0 | 0.0 | 0.02 | 166.67 | -77.78 | 0.78 | 558.82 | 21.88 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.42 | -27.27 | -500.0 | -0.2 | 25.93 | -433.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | -0.15 | -236.36 | 88.89 | -0.02 | -107.14 | 33.33 | -0.01 | 0.0 | -200.0 | -0.03 | -200.0 | 0.0 | -0.17 | -143.59 | 87.68 | 0.02 | 0 | 0 | 0 | 0 | 0 | 1.98 | 0 | 0 | -0.33 | 2.94 | -106.25 | -0.27 | 15.62 | -575.0 | 0.01 | -50.0 | -50.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.11 | -85.33 | 164.71 | 0.28 | 154.55 | 800.0 | -0.01 | 98.72 | 99.32 | -0.01 | -200.0 | -111.11 | 0.39 | -54.65 | 285.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.34 | 68.52 | -277.78 | -0.32 | 67.01 | -39.13 | 0.02 | 100.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.75 | 0.0 | 257.14 | 0.11 | 200.0 | 139.29 | -0.78 | -7700.0 | 1.27 | 0.01 | -88.89 | 108.33 | 0.86 | 34.38 | 1328.57 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -1.08 | -1442.86 | -164.29 | -0.97 | -1716.67 | -155.11 | 0.01 | 0.0 | -50.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q2 (11) | 0.75 | 155.56 | -61.93 | -0.11 | -266.67 | -120.0 | -0.01 | -200.0 | 0 | 0.09 | 400.0 | 160.0 | 0.64 | 146.38 | -66.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.07 | 56.25 | -103.4 | 0.06 | 250.0 | -97.14 | 0.01 | -50.0 | 0.0 | 0.01 | 0.0 | 0.0 | 937.50 | 0 | 908.88 |
| 22Q1 (10) | -1.35 | -694.12 | 0 | -0.03 | 25.0 | -400.0 | 0.01 | 100.68 | -66.67 | -0.03 | -133.33 | 0.0 | -1.38 | -557.14 | -13900.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.16 | -77.78 | -122.22 | -0.04 | 82.61 | -104.44 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.17 | -180.95 | -122.67 | -0.04 | 85.71 | 0 | -1.47 | -86.08 | -2200.0 | 0.09 | 175.0 | 80.0 | -0.21 | -200.0 | -128.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -105.36 | -111.84 | -0.23 | -113.07 | -125.0 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q3 (8) | 0.21 | -89.34 | -70.0 | -0.28 | -460.0 | 0 | -0.79 | 0 | -507.69 | -0.12 | 20.0 | -1300.0 | -0.07 | -103.65 | -110.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 1.68 | -18.45 | 150.75 | 1.76 | -16.19 | 109.52 | 0.02 | 100.0 | 100.0 | 0.01 | 0.0 | 0.0 | 11.73 | -87.37 | -85.59 |
| 21Q2 (7) | 1.97 | 0 | 286.27 | -0.05 | -600.0 | 0 | 0 | -100.0 | 100.0 | -0.15 | -400.0 | -1600.0 | 1.92 | 19100.0 | 276.47 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 0.63 | 105.89 | 0 | 2.06 | 186.11 | 2188.89 | 2.1 | 133.33 | 740.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 92.92 | 0 | -50.8 |
| 21Q1 (6) | 0 | -100.0 | 100.0 | 0.01 | 0 | 150.0 | 0.03 | -57.14 | 400.0 | -0.03 | -160.0 | -200.0 | 0.01 | -98.67 | 103.33 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.31 | 0 | 0 | 0.72 | -5.26 | 340.0 | 0.9 | -2.17 | 1000.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 20Q4 (5) | 0.75 | 7.14 | 167.86 | 0 | 0 | -100.0 | 0.07 | 153.85 | 800.0 | 0.05 | 400.0 | 150.0 | 0.75 | 7.14 | 7.14 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.76 | 13.43 | 445.45 | 0.92 | 9.52 | 0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 79.79 | -1.98 | -97.15 |
| 20Q3 (4) | 0.7 | 37.25 | 0.0 | 0 | 0 | 0.0 | -0.13 | 27.78 | 0.0 | 0.01 | 0.0 | 0.0 | 0.7 | 37.25 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.67 | 644.44 | 0.0 | 0.84 | 236.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 81.40 | -56.91 | 0.0 |
| 20Q2 (3) | 0.51 | 282.14 | 0.0 | 0 | 100.0 | 0.0 | -0.18 | -1700.0 | 0.0 | 0.01 | 200.0 | 0.0 | 0.51 | 270.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.09 | 130.0 | 0.0 | 0.25 | 350.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 188.89 | 0 | 0.0 |
| 20Q1 (2) | -0.28 | -200.0 | 0.0 | -0.02 | -104.76 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | -150.0 | 0.0 | -0.3 | -142.86 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.3 | -36.36 | 0.0 | -0.1 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2800.00 | 0.0 | 0.0 |
