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) | -0.62 | 0 | -0.31 | 0 | 0.18 | 0 | 0.08 | 0 | -0.93 | 0 | 0.25 | -26.47 | 0 | 0 | 8.53 | -14.17 | -1.14 | 0 | -1.04 | 0 | 0.44 | 0.0 | 0.17 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.09 | 0 | -0.03 | 0 | -0.11 | 0 | 0 | 0 | -0.12 | 0 | 0.34 | -15.0 | 0 | 0 | 9.94 | -17.24 | -0.89 | 0 | -0.69 | 0 | 0.44 | 46.67 | 0.17 | 70.0 | 0.00 | 0 |
| 2021 (8) | 0.22 | 175.0 | -0.93 | 0 | 1.21 | 908.33 | -0.09 | 0 | -0.71 | 0 | 0.4 | 400.0 | 0 | 0 | 12.01 | 129.73 | -0.07 | 0 | 0.26 | 0 | 0.3 | 328.57 | 0.1 | 0 | 33.33 | 0 |
| 2020 (7) | 0.08 | 0 | -0.35 | 0 | 0.12 | 0 | 0 | 0 | -0.27 | 0 | 0.08 | 166.67 | 0 | 0 | 5.23 | 640.74 | -0.64 | 0 | -0.63 | 0 | 0.07 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.92 | 0 | -0.19 | 0 | -0.05 | 0 | 0.02 | 0 | -1.11 | 0 | 0.03 | 0 | 0 | 0 | 0.71 | 0 | -0.44 | 0 | -0.28 | 0 | 0.07 | 600.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.22 | 0 | 0.37 | -42.19 | 0 | 0 | 0 | 0 | 0.15 | -6.25 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.45 | 0 | -0.19 | 0 | 0.01 | -98.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.48 | 0 | 0.64 | 0 | 0 | 0 | -0.01 | 0 | 0.16 | 0 | 0.03 | -82.35 | 0 | 0 | 2.80 | -65.2 | -1.48 | 0 | -1.59 | 0 | 0.5 | -29.58 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.1 | -61.54 | -1.88 | 0 | 0 | 0 | 0.02 | 0 | -1.78 | 0 | 0.17 | -68.52 | 0 | 0 | 8.06 | -37.78 | -3.12 | 0 | -2.71 | 0 | 0.71 | -11.25 | 0.01 | -50.0 | 0.00 | 0 |
| 2015 (2) | 0.26 | -91.85 | -0.48 | 0 | -1.14 | 0 | 0 | 0 | -0.22 | 0 | 0.54 | -56.45 | 0 | 0 | 12.95 | 4.43 | -2.57 | 0 | -2.08 | 0 | 0.8 | 21.21 | 0.02 | 100.0 | 0.00 | 0 |
| 2014 (1) | 3.19 | 82.29 | -1.24 | 0 | 1.08 | 0 | 0.17 | 70.0 | 1.95 | 37.32 | 1.24 | 195.24 | 0 | 0 | 12.40 | 235.98 | 1.16 | -50.64 | 0.74 | -46.76 | 0.66 | 10.0 | 0.01 | 0.0 | 226.24 | 158.56 |
| 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) | -0.14 | -1300.0 | -193.33 | 0.5 | 1566.67 | 354.55 | -0.6 | -2100.0 | -1600.0 | -0.02 | -140.0 | -150.0 | 0.36 | 1700.0 | 38.46 | 0.05 | 400.0 | 400.0 | 0 | 0 | 0 | 4.76 | 323.81 | 171.43 | -0.3 | 28.57 | 21.05 | -0.31 | 31.11 | 6.06 | 0.16 | -5.88 | 6.67 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.01 | 95.24 | 97.56 | 0.03 | 0 | 110.71 | 0.03 | -94.92 | -72.73 | 0.05 | 600.0 | 225.0 | 0.02 | 109.52 | 102.9 | 0.01 | -66.67 | -88.89 | 0 | 0 | 0 | 1.12 | -76.78 | -86.89 | -0.42 | -5.0 | -180.0 | -0.45 | -25.0 | -400.0 | 0.17 | 6.25 | 142.86 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 24Q1 (18) | -0.21 | 46.15 | -1150.0 | 0 | -100.0 | 100.0 | 0.59 | 436.36 | 755.56 | -0.01 | 0.0 | 0 | -0.21 | 44.74 | -75.0 | 0.03 | 0.0 | -75.0 | 0 | 0 | 0 | 4.84 | 22.58 | -77.82 | -0.4 | -29.03 | -33.33 | -0.36 | 0.0 | -38.46 | 0.16 | -5.88 | 220.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.39 | -360.0 | -490.0 | 0.01 | -90.91 | 109.09 | 0.11 | 175.0 | 22.22 | -0.01 | -125.0 | -120.0 | -0.38 | -246.15 | -3700.0 | 0.03 | 200.0 | -72.73 | 0 | 0 | 0 | 3.95 | 125.0 | -61.24 | -0.31 | 18.42 | -244.44 | -0.36 | -9.09 | -260.0 | 0.17 | 13.33 | 70.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | 0.15 | 136.59 | 600.0 | 0.11 | 139.29 | -38.89 | 0.04 | -63.64 | 112.12 | 0.04 | 200.0 | 180.0 | 0.26 | 137.68 | 73.33 | 0.01 | -88.89 | -80.0 | 0 | 0 | 0 | 1.75 | -79.53 | -60.7 | -0.38 | -153.33 | -442.86 | -0.33 | -266.67 | -560.0 | 0.15 | 114.29 | 50.0 | 0.04 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 23Q2 (15) | -0.41 | -2150.0 | 0 | -0.28 | -100.0 | -2700.0 | 0.11 | 222.22 | 1200.0 | -0.04 | 0 | -300.0 | -0.69 | -475.0 | -6800.0 | 0.09 | -25.0 | 350.0 | 0 | 0 | 0 | 8.57 | -60.71 | 165.71 | -0.15 | 50.0 | 54.55 | -0.09 | 65.38 | 64.0 | 0.07 | 40.0 | -30.0 | 0.04 | 0.0 | 0.0 | -2050.00 | 0 | 0 |
| 23Q1 (14) | 0.02 | -80.0 | 112.5 | -0.14 | -27.27 | -40.0 | -0.09 | -200.0 | -164.29 | 0 | -100.0 | -100.0 | -0.12 | -1100.0 | 53.85 | 0.12 | 9.09 | -29.41 | 0 | 0 | 0 | 21.82 | 114.21 | -22.99 | -0.3 | -233.33 | 23.08 | -0.26 | -160.0 | 10.34 | 0.05 | -50.0 | -64.29 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 22Q4 (13) | 0.1 | 433.33 | 183.33 | -0.11 | -161.11 | -450.0 | 0.09 | 127.27 | 0 | 0.05 | 200.0 | 600.0 | -0.01 | -106.67 | 92.86 | 0.11 | 120.0 | -26.67 | 0 | 0 | 0 | 10.19 | 128.15 | 2.53 | -0.09 | -28.57 | -212.5 | -0.1 | -100.0 | -233.33 | 0.1 | 0.0 | -9.09 | 0.04 | 0.0 | 0.0 | 250.00 | 850.0 | 350.0 |
| 22Q3 (12) | -0.03 | 0 | -105.36 | 0.18 | 1900.0 | 185.71 | -0.33 | -3200.0 | -135.71 | -0.05 | -400.0 | -150.0 | 0.15 | 1600.0 | -57.14 | 0.05 | 150.0 | -70.59 | 0 | 0 | 0 | 4.46 | 38.39 | -66.12 | -0.07 | 78.79 | -333.33 | -0.05 | 80.0 | 28.57 | 0.1 | 0.0 | -16.67 | 0.04 | 0.0 | 0.0 | -33.33 | 0 | -105.36 |
| 22Q2 (11) | 0 | 100.0 | 100.0 | -0.01 | 90.0 | -102.44 | -0.01 | -107.14 | -110.0 | -0.01 | -200.0 | 83.33 | -0.01 | 96.15 | -104.55 | 0.02 | -88.24 | -75.0 | 0 | 0 | 0 | 3.23 | -88.61 | -87.5 | -0.33 | 15.38 | -450.0 | -0.25 | 13.79 | -165.79 | 0.1 | -28.57 | 100.0 | 0.04 | 0.0 | 300.0 | 0.00 | 0 | 100.0 |
| 22Q1 (10) | -0.16 | -33.33 | -433.33 | -0.1 | -400.0 | 91.07 | 0.14 | 0 | -88.89 | 0.01 | 200.0 | 0 | -0.26 | -85.71 | 77.39 | 0.17 | 13.33 | 0 | 0 | 0 | 0 | 28.33 | 185.22 | 0 | -0.39 | -587.5 | -200.0 | -0.29 | -866.67 | -1350.0 | 0.14 | 27.27 | 600.0 | 0.04 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 21Q4 (9) | -0.12 | -121.43 | -50.0 | -0.02 | 90.48 | 66.67 | 0 | 100.0 | -100.0 | -0.01 | 50.0 | 0 | -0.14 | -140.0 | 0.0 | 0.15 | -11.76 | 275.0 | 0 | 0 | 0 | 9.93 | -24.62 | -0.66 | 0.08 | 166.67 | 180.0 | -0.03 | 57.14 | 0.0 | 0.11 | -8.33 | 450.0 | 0.04 | 0.0 | 0 | -100.00 | -116.07 | 0 |
| 21Q3 (8) | 0.56 | 394.74 | 429.41 | -0.21 | -151.22 | 64.41 | -0.14 | -240.0 | -1300.0 | -0.02 | 66.67 | 0 | 0.35 | 59.09 | 146.05 | 0.17 | 112.5 | 325.0 | 0 | 0 | 100.0 | 13.18 | -48.93 | 21.9 | 0.03 | 150.0 | 112.5 | -0.07 | -118.42 | 75.86 | 0.12 | 140.0 | 1100.0 | 0.04 | 300.0 | 0 | 622.22 | 1540.94 | 0 |
| 21Q2 (7) | -0.19 | -533.33 | -167.86 | 0.41 | 136.61 | 0 | 0.1 | -92.06 | 1100.0 | -0.06 | 0 | 0 | 0.22 | 119.13 | -21.43 | 0.08 | 0 | 0 | 0 | 0 | 0 | 25.81 | 0 | 0 | -0.06 | 53.85 | 68.42 | 0.38 | 2000.0 | 290.0 | 0.05 | 150.0 | 150.0 | 0.01 | 0 | 0 | -43.18 | 0 | 0 |
| 21Q1 (6) | -0.03 | 62.5 | -160.0 | -1.12 | -1766.67 | -473.33 | 1.26 | 740.0 | 12700.0 | 0 | 0 | 0 | -1.15 | -721.43 | -428.57 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.13 | -30.0 | -8.33 | -0.02 | 33.33 | 81.82 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.08 | 52.94 | 82.22 | -0.06 | 89.83 | 0 | 0.15 | 1600.0 | 0 | 0 | 0 | 0 | -0.14 | 81.58 | 68.89 | 0.04 | 0.0 | 100.0 | 0 | 100.0 | 0 | 10.00 | -7.5 | 1000.0 | -0.1 | 58.33 | 37.5 | -0.03 | 89.66 | 84.21 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.17 | -160.71 | 0.0 | -0.59 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.76 | -371.43 | 0.0 | 0.04 | 0 | 0.0 | -0.55 | 0 | 0.0 | 10.81 | 0 | 0.0 | -0.24 | -26.32 | 0.0 | -0.29 | -45.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.28 | 460.0 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.28 | -20.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.19 | -58.33 | 0.0 | -0.2 | -81.82 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.05 | 111.11 | 0.0 | 0.3 | 0 | 0.0 | -0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.35 | 177.78 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 2.78 | 205.56 | 0.0 | -0.12 | 25.0 | 0.0 | -0.11 | 42.11 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.45 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
