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) | 0.34 | -49.25 | -0.03 | 0 | -0.34 | 0 | -0.01 | 0 | 0.31 | -52.31 | 0.01 | -75.0 | 0 | 0 | 0.23 | -64.99 | 0.21 | -4.55 | 0.24 | 14.29 | 0.03 | 0.0 | 0.02 | 0.0 | 117.24 | -54.5 |
| 2022 (9) | 0.67 | 0 | -0.02 | 0 | 0.16 | -65.22 | 0.02 | -33.33 | 0.65 | 132.14 | 0.04 | 100.0 | 0 | 0 | 0.66 | 22.64 | 0.22 | 633.33 | 0.21 | 2000.0 | 0.03 | 0.0 | 0.02 | 100.0 | 257.69 | 0 |
| 2021 (8) | -0.16 | 0 | 0.44 | 0 | 0.46 | 206.67 | 0.03 | 0 | 0.28 | 0 | 0.02 | 0 | 0 | 0 | 0.54 | 0 | 0.03 | 0 | 0.01 | -87.5 | 0.03 | -25.0 | 0.01 | 0 | -320.00 | 0 |
| 2020 (7) | -0.11 | 0 | -0.1 | 0 | 0.15 | 0 | 0 | 0 | -0.21 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.1 | 0 | 0.08 | -89.04 | 0.04 | 0.0 | 0 | 0 | -91.67 | 0 |
| 2019 (6) | 0.39 | 178.57 | -0.39 | 0 | -0.14 | 0 | 0.01 | 0 | 0 | 0 | 0.01 | 0 | 0 | 0 | 0.51 | 0 | -0.49 | 0 | 0.73 | 0 | 0.04 | 33.33 | 0 | 0 | 50.65 | 0 |
| 2018 (5) | 0.14 | 0 | 0 | 0 | -0.21 | 0 | 0 | 0 | 0.14 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.24 | 0 | -0.21 | 0 | 0.03 | -25.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.04 | 0 | 0.04 | -50.0 | 0.04 | 0 | 0.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.27 | 0 | -0.56 | 0 | 0.04 | -50.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 2.05 | 0 | 0.08 | -78.38 | -2.5 | 0 | -0.47 | 0 | 2.13 | 0 | 0.01 | -50.0 | 0 | 0 | 0.22 | 28.06 | -3.63 | 0 | -4.4 | 0 | 0.08 | -46.67 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -1.17 | 0 | 0.37 | 76.19 | 0.77 | -51.57 | -0.95 | 0 | -0.8 | 0 | 0.02 | -33.33 | 0 | 0 | 0.17 | -14.67 | -0.37 | 0 | -1.32 | 0 | 0.15 | -40.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -1.43 | 0 | 0.21 | 0 | 1.59 | -20.5 | -0.24 | 0 | -1.22 | 0 | 0.03 | -91.43 | 0.01 | 0 | 0.20 | -93.35 | -0.55 | 0 | -0.47 | 0 | 0.25 | -3.85 | 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) | -0.12 | -175.0 | 42.86 | -0.15 | 21.05 | -400.0 | 0.74 | 3800.0 | 562.5 | 0 | 0 | 0 | -0.27 | -800.0 | -12.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | 50.0 | 0.0 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -600.00 | -325.0 | -214.29 |
| 24Q2 (19) | 0.16 | 128.57 | -23.81 | -0.19 | -1050.0 | -733.33 | -0.02 | 60.0 | -200.0 | 0 | 0 | 100.0 | -0.03 | -133.33 | -112.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 300.0 | -75.0 | 0.04 | -20.0 | -60.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 266.67 | 166.67 | 52.38 |
| 24Q1 (18) | 0.07 | -73.08 | -12.5 | 0.02 | 300.0 | 300.0 | -0.05 | 0 | 75.0 | 0 | 0 | 0 | 0.09 | -64.0 | 28.57 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.01 | -114.29 | -120.0 | 0.05 | 150.0 | 66.67 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 100.00 | -84.62 | -37.5 |
| 23Q4 (17) | 0.26 | 223.81 | 420.0 | -0.01 | 66.67 | -109.09 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | 0.25 | 204.17 | 56.25 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.95 | 0 | 12.38 | 0.07 | 133.33 | 16.67 | 0.02 | -77.78 | 200.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 650.00 | 440.48 | 0 |
| 23Q3 (16) | -0.21 | -200.0 | -205.0 | -0.03 | -200.0 | 75.0 | -0.16 | -900.0 | -1700.0 | 0 | 100.0 | 100.0 | -0.24 | -200.0 | -400.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.03 | -62.5 | -50.0 | 0.09 | -10.0 | 28.57 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -190.91 | -209.09 | -185.91 |
| 23Q2 (15) | 0.21 | 162.5 | -22.22 | 0.03 | 400.0 | 200.0 | 0.02 | 110.0 | -84.62 | -0.01 | 0 | -150.0 | 0.24 | 242.86 | -14.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.08 | 60.0 | -20.0 | 0.1 | 233.33 | 11.11 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 175.00 | 9.37 | -28.7 |
| 23Q1 (14) | 0.08 | 60.0 | -46.67 | -0.01 | -109.09 | 50.0 | -0.2 | -385.71 | -300.0 | 0 | 0 | -100.0 | 0.07 | -56.25 | -46.15 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.05 | -16.67 | 0 | 0.03 | 250.0 | -57.14 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 160.00 | 0 | -4.0 |
| 22Q4 (13) | 0.05 | -75.0 | 66.67 | 0.11 | 191.67 | 184.62 | 0.07 | 600.0 | -36.36 | 0 | 100.0 | 0 | 0.16 | 100.0 | 260.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.85 | -37.29 | 50.85 | 0.06 | 0.0 | 50.0 | -0.02 | -128.57 | -150.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.2 | -25.93 | 135.71 | -0.12 | -1300.0 | -300.0 | 0.01 | -92.31 | -97.37 | -0.01 | -150.0 | 0 | 0.08 | -71.43 | 113.56 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 1.35 | 0 | 6.76 | 0.06 | -40.0 | 0 | 0.07 | -22.22 | 0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 222.22 | -9.47 | 103.97 |
| 22Q2 (11) | 0.27 | 80.0 | -43.75 | 0.01 | 150.0 | 200.0 | 0.13 | 360.0 | 1400.0 | 0.02 | 0.0 | -33.33 | 0.28 | 115.38 | -40.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | 0 | 433.33 | 0.09 | 28.57 | 325.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 245.45 | 47.27 | 0 |
| 22Q1 (10) | 0.15 | 400.0 | 236.36 | -0.02 | 84.62 | -103.28 | -0.05 | -145.45 | -400.0 | 0.02 | 0 | 0 | 0.13 | 230.0 | -74.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0 | -100.0 | -100.0 | 0.07 | 75.0 | 600.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 166.67 | 233.33 | 130.3 |
| 21Q4 (9) | 0.03 | 105.36 | -25.0 | -0.13 | -333.33 | -533.33 | 0.11 | -71.05 | 1200.0 | 0 | 0 | 0 | -0.1 | 83.05 | -242.86 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.56 | -55.62 | 0 | 0.04 | 0 | 200.0 | 0.04 | 0 | -63.64 | 0.01 | 0.0 | 0.0 | 0.01 | 0 | 0 | 50.00 | 100.89 | 50.0 |
| 21Q3 (8) | -0.56 | -216.67 | 0 | -0.03 | -200.0 | 93.48 | 0.38 | 3900.0 | 123.53 | 0 | -100.0 | 0 | -0.59 | -225.53 | -28.26 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.27 | 0 | 0 | 0 | 100.0 | 100.0 | 0 | 100.0 | 100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -5600.00 | 0 | 0 |
| 21Q2 (7) | 0.48 | 536.36 | 420.0 | -0.01 | -101.64 | -103.33 | -0.01 | 0.0 | 0 | 0.03 | 0 | 0 | 0.47 | -6.0 | 213.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | -250.0 | -250.0 | -0.04 | -500.0 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q1 (6) | -0.11 | -375.0 | -1000.0 | 0.61 | 1933.33 | 1933.33 | -0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.5 | 614.29 | 2400.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 150.0 | 166.67 | 0.01 | -90.91 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -550.00 | -1750.0 | -1000.0 |
| 20Q4 (5) | 0.04 | 0 | 0.0 | 0.03 | 106.52 | 137.5 | -0.01 | -105.88 | 0.0 | 0 | 0 | 100.0 | 0.07 | 115.22 | 275.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 33.33 | 50.0 | 0.11 | 466.67 | 57.14 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 33.33 | 0 | -33.33 |
| 20Q3 (4) | 0 | 100.0 | 0.0 | -0.46 | -253.33 | 0.0 | 0.17 | 0 | 0.0 | 0 | 0 | 0.0 | -0.46 | -406.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | -400.0 | 0.0 | -0.03 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -0.15 | -1400.0 | 0.0 | 0.3 | 900.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.15 | 650.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.02 | 166.67 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1500.00 | -2900.0 | 0.0 |
| 20Q1 (2) | -0.01 | -125.0 | 0.0 | 0.03 | 137.5 | 0.0 | 0 | 100.0 | 0.0 | 0 | 100.0 | 0.0 | 0.02 | 150.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.03 | 62.5 | 0.0 | 0.01 | -85.71 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -50.00 | -200.0 | 0.0 |
| 19Q4 (1) | 0.04 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 50.00 | 0.0 | 0.0 |
