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) | 0.12 | 0 | 0.07 | 0 | -0.04 | 0 | 0.03 | 0 | 0.19 | 0 | 0.04 | -42.86 | -0.03 | 0 | 1.65 | -54.9 | -0.6 | 0 | -0.53 | 0 | 0.08 | 0.0 | 0.06 | 50.0 | 0.00 | 0 |
| 2022 (9) | -1.47 | 0 | -0.07 | 0 | 0.03 | -97.5 | 0 | 0 | -1.54 | 0 | 0.07 | 16.67 | -0.02 | 0 | 3.66 | 27.66 | -0.78 | 0 | -0.91 | 0 | 0.08 | 14.29 | 0.04 | -55.56 | 0.00 | 0 |
| 2021 (8) | -0.64 | 0 | -0.38 | 0 | 1.2 | 0 | 0.01 | 0.0 | -1.02 | 0 | 0.06 | 0 | -0.01 | 0 | 2.87 | 0 | -0.47 | 0 | -0.48 | 0 | 0.07 | 0.0 | 0.09 | 125.0 | 0.00 | 0 |
| 2020 (7) | 0.37 | 0 | -0.05 | 0 | -0.13 | 0 | 0.01 | 0 | 0.32 | 190.91 | 0 | 0 | -0.03 | 0 | -0.00 | 0 | -0.59 | 0 | -0.94 | 0 | 0.07 | 16.67 | 0.04 | 33.33 | 0.00 | 0 |
| 2019 (6) | -0.11 | 0 | 0.22 | 0 | -0.58 | 0 | -0.01 | 0 | 0.11 | 0 | 0.03 | -25.0 | 0.27 | 800.0 | 1.14 | -43.54 | -0.22 | 0 | 0.01 | 0.0 | 0.06 | 50.0 | 0.03 | 50.0 | -110.00 | 0 |
| 2018 (5) | -0.76 | 0 | -0.04 | 0 | 0.93 | -19.13 | 0 | 0 | -0.8 | 0 | 0.04 | -98.16 | 0.03 | -97.25 | 2.02 | -97.72 | -0.36 | 0 | 0.01 | -97.22 | 0.04 | 33.33 | 0.02 | 0.0 | -1085.71 | 0 |
| 2017 (4) | 0.05 | -64.29 | -1.09 | 0 | 1.15 | 0 | -0.08 | 0 | -1.04 | 0 | 2.17 | 4240.0 | 1.09 | 0 | 88.57 | 4718.29 | 0.12 | -76.47 | 0.36 | -35.71 | 0.03 | 200.0 | 0.02 | 100.0 | 12.20 | -49.48 |
| 2016 (3) | 0.14 | -82.93 | -0.6 | 0 | -1.31 | 0 | 0.06 | 0 | -0.46 | 0 | 0.05 | 0 | 0 | 0 | 1.84 | 0 | 0.51 | -35.44 | 0.56 | -18.84 | 0.01 | 0.0 | 0.01 | 0.0 | 24.14 | -79.1 |
| 2015 (2) | 0.82 | 32.26 | -0.28 | 0 | 1.23 | 339.29 | -0.02 | 0 | 0.54 | -6.9 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 0.79 | 46.3 | 0.69 | 35.29 | 0.01 | 0.0 | 0.01 | 0 | 115.49 | -3.13 |
| 2014 (1) | 0.62 | 0 | -0.04 | 0 | 0.28 | 0 | 0.02 | 0 | 0.58 | 0 | 0.01 | 0 | -0.02 | 0 | 0.41 | 0 | 0.54 | 12.5 | 0.51 | 18.6 | 0.01 | 0 | 0 | 0 | 119.23 | 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 | -57.14 | -25.0 | 0.26 | 147.27 | 13.04 | -0.31 | -206.9 | -675.0 | 0.01 | 133.33 | 0 | 0.29 | 160.42 | 7.41 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | -0.14 | 60.0 | 12.5 | -0.07 | 75.0 | 50.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.07 | 133.33 | -36.36 | -0.55 | 1.79 | -103.7 | 0.29 | -56.06 | 825.0 | -0.03 | 0 | -400.0 | -0.48 | 37.66 | -200.0 | 0.02 | 100.0 | 0 | 0 | 0 | 100.0 | 4.65 | 95.35 | 0 | -0.35 | -66.67 | -52.17 | -0.28 | -40.0 | -47.37 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.21 | -163.64 | 41.67 | -0.56 | -330.77 | -333.33 | 0.66 | 1750.0 | 725.0 | 0 | -100.0 | 0 | -0.77 | -485.0 | -541.67 | 0.01 | -66.67 | 0 | 0 | 0 | 100.0 | 2.38 | -52.38 | 0 | -0.21 | -40.0 | -250.0 | -0.2 | -66.67 | -185.71 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.33 | 725.0 | 250.0 | -0.13 | -156.52 | -150.0 | -0.04 | 0.0 | -180.0 | 0.03 | 0 | 0 | 0.2 | -25.93 | 400.0 | 0.03 | 200.0 | 50.0 | 0 | 100.0 | 100.0 | 5.00 | 200.0 | -20.0 | -0.15 | 6.25 | 21.05 | -0.12 | 14.29 | 53.85 | 0.02 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.04 | -63.64 | 122.22 | 0.23 | 185.19 | 866.67 | -0.04 | 0.0 | -300.0 | 0 | -100.0 | 0 | 0.27 | 268.75 | 228.57 | 0.01 | 0 | -66.67 | -0.01 | 0.0 | 0 | 1.67 | 0 | -72.22 | -0.16 | 30.43 | 20.0 | -0.14 | 26.32 | 26.32 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.11 | 130.56 | 125.58 | -0.27 | -212.5 | 3.57 | -0.04 | -150.0 | -300.0 | 0.01 | 0 | 0 | -0.16 | -33.33 | 77.46 | 0 | 0 | -100.0 | -0.01 | 0.0 | 0.0 | -0.00 | 0 | -100.0 | -0.23 | -283.33 | -15.0 | -0.19 | -171.43 | 24.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.36 | -63.64 | 44.62 | 0.24 | -7.69 | 1300.0 | 0.08 | 60.0 | 900.0 | 0 | 0 | 0 | -0.12 | -400.0 | 82.09 | 0 | -100.0 | 0 | -0.01 | 0.0 | 0.0 | -0.00 | -100.0 | 0 | -0.06 | 68.42 | 66.67 | -0.07 | 73.08 | 65.0 | 0.02 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.22 | -22.22 | -37.5 | 0.26 | 966.67 | 192.86 | 0.05 | 600.0 | 600.0 | 0 | 0 | -100.0 | 0.04 | 119.05 | 109.09 | 0.02 | -33.33 | 100.0 | -0.01 | 0 | 0 | 6.25 | 4.17 | 337.5 | -0.19 | 5.0 | -11.76 | -0.26 | -36.84 | 10.34 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | -80.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.18 | 58.14 | 53.85 | -0.03 | 89.29 | 66.67 | -0.01 | 0.0 | -100.99 | 0 | 0 | -100.0 | -0.21 | 70.42 | 56.25 | 0.03 | 50.0 | -25.0 | 0 | 100.0 | 100.0 | 6.00 | 50.0 | -35.5 | -0.2 | 0.0 | -81.82 | -0.19 | 24.0 | -337.5 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | -66.67 | 0.00 | 0 | 100.0 |
| 22Q2 (11) | -0.43 | 33.85 | -616.67 | -0.28 | -1300.0 | -2700.0 | -0.01 | 0.0 | -200.0 | 0 | 0 | 100.0 | -0.71 | -5.97 | -914.29 | 0.02 | 0 | 100.0 | -0.01 | 0.0 | 0 | 4.00 | 0 | 124.0 | -0.2 | -11.11 | -233.33 | -0.25 | -25.0 | -108.33 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.65 | -306.25 | -3150.0 | -0.02 | 92.86 | -100.0 | -0.01 | 0.0 | -105.26 | 0 | -100.0 | 0 | -0.67 | -52.27 | -2133.33 | 0 | -100.0 | -100.0 | -0.01 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.18 | -5.88 | -38.46 | -0.2 | 31.03 | -33.33 | 0.02 | 0.0 | 0.0 | 0.01 | -80.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.16 | 58.97 | 0 | -0.28 | -211.11 | -1300.0 | -0.01 | -100.99 | 66.67 | 0.01 | 0.0 | 0 | -0.44 | 8.33 | -2100.0 | 0.01 | -75.0 | 0 | 0 | 100.0 | 100.0 | 1.43 | -84.64 | 0 | -0.17 | -54.55 | 15.0 | -0.29 | -462.5 | 3.33 | 0.02 | 0.0 | 0.0 | 0.05 | 66.67 | 400.0 | 0.00 | 100.0 | 0 |
| 21Q3 (8) | -0.39 | -550.0 | -173.58 | -0.09 | -800.0 | -169.23 | 1.01 | 10000.0 | 265.57 | 0.01 | 200.0 | 0 | -0.48 | -585.71 | -172.73 | 0.04 | 300.0 | 0 | -0.01 | 0 | 0.0 | 9.30 | 420.93 | 0 | -0.11 | -83.33 | 0.0 | 0.08 | 166.67 | 172.73 | 0.02 | 100.0 | 0.0 | 0.03 | 200.0 | 200.0 | -300.00 | 0 | 0 |
| 21Q2 (7) | -0.06 | -200.0 | -109.52 | -0.01 | 0.0 | 93.75 | 0.01 | -94.74 | -96.67 | -0.01 | 0 | 0 | -0.07 | -133.33 | -114.89 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 1.79 | -28.57 | 0 | -0.06 | 53.85 | 60.0 | -0.12 | 20.0 | -400.0 | 0.01 | -50.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | -0.02 | 0 | 97.5 | -0.01 | 50.0 | 0 | 0.19 | 733.33 | -13.64 | 0 | 0 | -100.0 | -0.03 | -50.0 | 96.25 | 0.01 | 0 | 0 | 0 | 100.0 | 0 | 2.50 | 0 | 0 | -0.13 | 35.0 | -8.33 | -0.15 | 50.0 | 73.68 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0 | -100.0 | 100.0 | -0.02 | -115.38 | 33.33 | -0.03 | 95.08 | 90.62 | 0 | 0 | -100.0 | -0.02 | -103.03 | 86.67 | 0 | 0 | 0 | -0.02 | -100.0 | 0 | -0.00 | 0 | 0 | -0.2 | -81.82 | -600.0 | -0.3 | -172.73 | -900.0 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.53 | -15.87 | 0.0 | 0.13 | 181.25 | 0.0 | -0.61 | -303.33 | 0.0 | 0 | 0 | 0.0 | 0.66 | 40.43 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.11 | 26.67 | 0.0 | -0.11 | -375.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (3) | 0.63 | 178.75 | 0.0 | -0.16 | 0 | 0.0 | 0.3 | 36.36 | 0.0 | 0 | -100.0 | 0.0 | 0.47 | 158.75 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.15 | -25.0 | 0.0 | 0.04 | 107.02 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1050.00 | 0 | 0.0 |
| 20Q1 (2) | -0.8 | -566.67 | 0.0 | 0 | 100.0 | 0.0 | 0.22 | 168.75 | 0.0 | 0.02 | -33.33 | 0.0 | -0.8 | -433.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.12 | -400.0 | 0.0 | -0.57 | -1800.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.12 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
