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) | 0.03 | 0 | 0.64 | -60.74 | -0.82 | 0 | 0 | 0 | 0.67 | -53.79 | 0.01 | 0.0 | 0 | 0 | 2.17 | -65.22 | -0.14 | 0 | -0.1 | 0 | 0.01 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.18 | 0 | 1.63 | 0 | -0.19 | 0 | 0 | 0 | 1.45 | 0 | 0.01 | 0 | 0 | 0 | 6.25 | 0 | -0.12 | 0 | 0.49 | 88.46 | 0.01 | 0.0 | 0 | 0 | -36.00 | 0 |
| 2021 (8) | -0.04 | 0 | -1.0 | 0 | -0.18 | 0 | 0 | 0 | -1.04 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.07 | 0 | 0.26 | 2500.0 | 0.01 | -50.0 | 0 | 0 | -14.81 | 0 |
| 2020 (7) | -0.02 | 0 | -0.31 | 0 | -0.22 | 0 | -0.01 | 0 | -0.33 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.02 | 0 | 0.01 | 0 | 0.02 | -83.33 | 0 | 0 | -66.67 | 0 |
| 2019 (6) | -0.05 | 0 | 1.08 | 0 | -0.08 | 0 | -0.07 | 0 | 1.03 | 77.59 | 0.14 | 0 | 0.01 | 0 | 48.28 | 0 | -0.05 | 0 | -0.49 | 0 | 0.12 | 500.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 1.66 | 0 | -1.08 | 0 | 0.01 | 0 | 0.21 | 162.5 | 0.58 | 0 | 0 | 0 | -0.02 | 0 | -0.00 | 0 | -0.09 | 0 | 0.3 | 0 | 0.02 | 0.0 | 0 | 0 | 518.75 | 0 |
| 2017 (4) | -0.12 | 0 | -1.74 | 0 | 0 | 0 | 0.08 | 0 | -1.86 | 0 | 0.04 | 0 | 0.01 | 0 | 2.25 | 0 | -0.42 | 0 | -0.37 | 0 | 0.02 | 100.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.18 | 0 | -2.24 | 0 | 0.85 | 0 | -0.37 | 0 | -2.42 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.08 | 0 | 0.19 | -48.65 | 0.01 | -66.67 | 0.02 | 100.0 | -81.82 | 0 |
| 2015 (2) | 0.4 | 0 | 3.04 | 850.0 | -1.14 | 0 | 0.09 | 0 | 3.44 | 0 | 0.01 | 0 | 0.38 | 0 | 0.43 | 0 | 0.07 | -12.5 | 0.37 | 105.56 | 0.03 | -40.0 | 0.01 | 0 | 97.56 | 0 |
| 2014 (1) | -1.65 | 0 | 0.32 | -90.3 | -0.08 | 0 | -1.26 | 0 | -1.33 | 0 | 0 | 0 | -0.02 | 0 | -0.00 | 0 | 0.08 | -93.28 | 0.18 | -85.25 | 0.05 | -28.57 | 0 | 0 | -717.39 | 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) | 0.03 | 133.33 | 130.0 | 0.04 | 100.0 | -92.45 | -0.04 | 0.0 | 20.0 | 0 | 0 | 0 | 0.07 | 200.0 | -83.72 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | 100.0 | -100.0 | -0.21 | -150.0 | -950.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 24Q2 (19) | -0.09 | -800.0 | -12.5 | 0.02 | -50.0 | -33.33 | -0.04 | 0.0 | 20.0 | 0 | 0 | 0 | -0.07 | -333.33 | -40.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -350.0 | 10.0 | 0.42 | 800.0 | 380.0 | 0 | 0 | 0 | 0 | 0 | 0 | -21.43 | 0 | 0 |
| 24Q1 (18) | -0.01 | -114.29 | -107.14 | 0.04 | 0.0 | 0.0 | -0.04 | 94.12 | 20.0 | 0 | 0 | 0 | 0.03 | -72.73 | -83.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 50.0 | 0.0 | -0.06 | -200.0 | -700.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q4 (17) | 0.07 | 170.0 | 123.33 | 0.04 | -92.45 | -97.45 | -0.68 | -1260.0 | -1260.0 | 0 | 0 | 0 | 0.11 | -74.42 | -91.34 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.04 | -300.0 | 50.0 | 0.06 | 400.0 | -53.85 | 0 | 0 | 0 | 0 | 0 | 0 | 116.67 | 0 | 150.56 |
| 23Q3 (16) | -0.1 | -25.0 | -171.43 | 0.53 | 1666.67 | 983.33 | -0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.43 | 960.0 | 437.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 120.0 | 200.0 | -0.02 | 86.67 | 81.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.08 | -157.14 | -700.0 | 0.03 | -25.0 | -66.67 | -0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -0.05 | -127.78 | -162.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -400.0 | -400.0 | -0.15 | -1600.0 | -130.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q1 (14) | 0.14 | 146.67 | 1500.0 | 0.04 | -97.45 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.18 | -85.83 | 500.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.02 | 75.0 | 0 | 0.01 | -92.31 | 150.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1400.00 | 706.67 | 0 |
| 22Q4 (13) | -0.3 | -314.29 | -900.0 | 1.57 | 2716.67 | 241.44 | -0.05 | 0.0 | -66.67 | 0 | 0 | 100.0 | 1.27 | 1487.5 | 211.4 | 0.01 | 0 | 0 | 0 | 0 | 0 | 16.67 | 0 | 0 | -0.08 | -300.0 | -100.0 | 0.13 | 218.18 | 1200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -230.77 | 0 | 23.08 |
| 22Q3 (12) | 0.14 | 1500.0 | 800.0 | -0.06 | -166.67 | -300.0 | -0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.08 | 0.0 | 700.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 0.0 | -100.0 | -0.11 | -122.45 | -1200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q2 (11) | -0.01 | 0.0 | -150.0 | 0.09 | 125.0 | 125.0 | -0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.08 | 166.67 | 33.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 0 | -100.0 | 0.49 | 2550.0 | 172.22 | 0 | 0 | 0 | 0 | 0 | 0 | -2.04 | 0 | -118.37 |
| 22Q1 (10) | -0.01 | 66.67 | 0.0 | 0.04 | 103.6 | 0.0 | -0.05 | -66.67 | 0.0 | 0 | 100.0 | 0 | 0.03 | 102.63 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | 100.0 | 100.0 | -0.02 | -300.0 | -133.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q4 (9) | -0.03 | -50.0 | -250.0 | -1.11 | -3800.0 | -5.71 | -0.03 | 40.0 | 40.0 | -0.01 | 0 | 75.0 | -1.14 | -11500.0 | -10.68 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -300.0 | -300.0 | 0.01 | 0.0 | -90.91 | 0 | 0 | 0 | 0 | 0 | 0 | -300.00 | -50.0 | -1750.0 |
| 21Q3 (8) | -0.02 | -200.0 | -100.0 | 0.03 | -25.0 | -75.0 | -0.05 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.01 | -83.33 | -90.91 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 0.0 | -120.0 | 0.01 | -94.44 | -66.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -200.00 | -1900.0 | -700.0 |
| 21Q2 (7) | 0.02 | 300.0 | -33.33 | 0.04 | 0.0 | -92.16 | -0.05 | 0.0 | 16.67 | 0 | 0 | -100.0 | 0.06 | 100.0 | -88.89 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 0.0 | 50.0 | 0.18 | 200.0 | 50.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 11.11 | 166.67 | -51.85 |
| 21Q1 (6) | -0.01 | -150.0 | 66.67 | 0.04 | 103.81 | -50.0 | -0.05 | 0.0 | 16.67 | 0 | 100.0 | -100.0 | 0.03 | 102.91 | -40.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 0.0 | 75.0 | 0.06 | -45.45 | 124.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -16.67 | -191.67 | 0 |
| 20Q4 (5) | 0.02 | 300.0 | 133.33 | -1.05 | -975.0 | -537.5 | -0.05 | 0.0 | -66.67 | -0.04 | -500.0 | -300.0 | -1.03 | -1036.36 | -672.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | -120.0 | 88.89 | 0.11 | 266.67 | 125.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 18.18 | 172.73 | 0 |
| 20Q3 (4) | -0.01 | -133.33 | 0.0 | 0.12 | -76.47 | 0.0 | -0.05 | 16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0.11 | -79.63 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.05 | 350.0 | 0.0 | 0.03 | -75.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -25.00 | -208.33 | 0.0 |
| 20Q2 (3) | 0.03 | 200.0 | 0.0 | 0.51 | 537.5 | 0.0 | -0.06 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0.54 | 980.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.02 | 50.0 | 0.0 | 0.12 | 148.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 23.08 | 0 | 0.0 |
| 20Q1 (2) | -0.03 | 50.0 | 0.0 | 0.08 | -66.67 | 0.0 | -0.06 | -100.0 | 0.0 | 0.02 | 300.0 | 0.0 | 0.05 | -72.22 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.04 | 55.56 | 0.0 | -0.25 | 43.18 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.06 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
