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) | -2.86 | 0 | -0.05 | 0 | -0.09 | 0 | 0 | 0 | -2.91 | 0 | 0.05 | 0 | 0 | 0 | 500.00 | 0 | -3.11 | 0 | -2.96 | 0 | 0.11 | 57.14 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -4.0 | 0 | -0.01 | 0 | -0.2 | 0 | 0 | 0 | -4.01 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -3.56 | 0 | -3.5 | 0 | 0.07 | 16.67 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -3.0 | 0 | 0 | 0 | -0.34 | 0 | -0.1 | 0 | -3.0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -3.46 | 0 | -3.29 | 0 | 0.06 | -14.29 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -2.73 | 0 | 0 | 0 | 18.09 | 0 | 0 | 0 | -2.73 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -3.59 | 0 | -3.55 | 0 | 0.07 | -12.5 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -3.85 | 0 | 0 | 0 | -0.05 | 0 | 0 | 0 | -3.85 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -3.94 | 0 | -3.91 | 0 | 0.08 | 166.67 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -3.74 | 0 | 0 | 0 | 0.01 | -99.93 | 0 | 0 | -3.74 | 0 | 0 | 0 | 0.01 | 0.0 | -0.00 | 0 | -3.87 | 0 | -3.76 | 0 | 0.03 | 200.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -3.26 | 0 | -0.04 | 0 | 14.22 | 35450.0 | 0 | 0 | -3.3 | 0 | 0.05 | 400.0 | 0.01 | 0 | 0.00 | 0 | -3.75 | 0 | -3.72 | 0 | 0.01 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | -2.21 | 0 | -0.02 | 0 | 0.04 | 0 | 0 | 0 | -2.23 | 0 | 0.01 | 0 | 0 | 0 | 0.00 | 0 | -2.58 | 0 | -2.55 | 0 | 0.01 | 0.0 | 0.01 | 0 | 0.00 | 0 |
| 2015 (2) | -1.74 | 0 | 0.66 | 0 | 0 | 0 | 0 | 0 | -1.08 | 0 | 0 | 0 | 0.7 | 0 | 0.00 | 0 | -2.01 | 0 | -1.94 | 0 | 0.01 | 0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -1.41 | 0 | -0.04 | 0 | 2.26 | -56.54 | -0.03 | 0 | -1.45 | 0 | 0.02 | 0 | 0 | 0 | 8.33 | 0 | -1.65 | 0 | -1.57 | 0 | 0 | 0 | 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) | -0.77 | -6.94 | -11.59 | 0.02 | 0.0 | 150.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -0.75 | -7.14 | -2.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.84 | -13.51 | -6.33 | -0.81 | -15.71 | -8.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.72 | 11.11 | -9.09 | 0.02 | 0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -0.7 | 13.58 | -9.38 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.74 | -10.45 | -7.25 | -0.7 | -11.11 | -9.38 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.81 | -39.66 | 13.83 | 0 | 0 | 100.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -0.81 | -39.66 | 16.49 | 0.02 | 0 | -60.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.67 | 22.99 | 12.99 | -0.63 | 25.0 | 13.7 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.58 | 15.94 | 38.95 | 0 | 100.0 | 0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -0.58 | 20.55 | 38.95 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.87 | -10.13 | 7.45 | -0.84 | -12.0 | 8.7 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.69 | -4.55 | 6.76 | -0.04 | -300.0 | -300.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -0.73 | -14.06 | 2.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.79 | -14.49 | 7.06 | -0.75 | -17.19 | 9.64 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.66 | 29.79 | 41.59 | 0.02 | 166.67 | 0 | -0.02 | 0.0 | -100.0 | 0 | 0 | 0 | -0.64 | 34.02 | 43.36 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.69 | 10.39 | 30.3 | -0.64 | 12.33 | 34.69 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.94 | 1.05 | 20.34 | -0.03 | 0 | 0 | -0.02 | 0.0 | 86.67 | 0 | 0 | 0 | -0.97 | -2.11 | 17.8 | 0.05 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.77 | 18.09 | 2.53 | -0.73 | 20.65 | 6.41 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.95 | -28.38 | -37.68 | 0 | 100.0 | -100.0 | -0.02 | 0.0 | 94.59 | 0 | 0 | 0 | -0.95 | -26.67 | -39.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.94 | -10.59 | -13.25 | -0.92 | -10.84 | -10.84 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.74 | 34.51 | -1.37 | -0.01 | 0 | 0 | -0.02 | -100.0 | 0 | 0 | 0 | 0 | -0.75 | 33.63 | -2.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.85 | 14.14 | 4.49 | -0.83 | 15.31 | 4.6 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -1.13 | 4.24 | -48.68 | 0 | 0 | 0 | -0.01 | 93.33 | -125.0 | 0 | 0 | 100.0 | -1.13 | 4.24 | -48.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.99 | -25.32 | -23.75 | -0.98 | -25.64 | -44.12 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -1.18 | -71.01 | -45.68 | 0 | -100.0 | 0 | -0.15 | 59.46 | -1400.0 | 0 | 0 | 0 | -1.18 | -73.53 | -45.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.79 | 4.82 | 15.96 | -0.78 | 6.02 | 14.29 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.69 | 5.48 | 29.59 | 0.01 | 0 | -99.75 | -0.37 | 0 | -3600.0 | 0 | 0 | 0 | -0.68 | 6.85 | -122.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.83 | 6.74 | -1.22 | -0.83 | 4.6 | -2.47 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.73 | 3.95 | -135.48 | 0 | 0 | 100.0 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.73 | 3.95 | 83.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.89 | -11.25 | 24.58 | -0.87 | -27.94 | 26.27 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.76 | 6.17 | 5.0 | 0 | 0 | 0 | 0.04 | 500.0 | -69.23 | -0.1 | 0 | 0 | -0.76 | 6.17 | 5.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.8 | 14.89 | -11.11 | -0.68 | 25.27 | 5.56 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.81 | 17.35 | -26.56 | 0 | -100.0 | 0 | -0.01 | 0.0 | 66.67 | 0 | 0 | 0 | -0.81 | -126.82 | -26.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.94 | -14.63 | -9.3 | -0.91 | -12.35 | -8.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.98 | -216.13 | -30.67 | 4.0 | 200.0 | 0 | -0.01 | -100.06 | 0.0 | 0 | 0 | 0 | 3.02 | 170.07 | 502.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.82 | 30.51 | -5.13 | -0.81 | 31.36 | -3.85 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.31 | 61.25 | 0.0 | -4.0 | 0 | 0.0 | 18.0 | 13746.15 | 0.0 | 0 | 0 | 0.0 | -4.31 | -438.75 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -1.18 | -63.89 | 0.0 | -1.18 | -63.89 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.8 | -25.0 | 0.0 | 0 | 0 | 0.0 | 0.13 | 533.33 | 0.0 | 0 | 0 | 0.0 | -0.8 | -25.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.72 | 16.28 | 0.0 | -0.72 | 14.29 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.64 | 14.67 | 0.0 | 0 | 0 | 0.0 | -0.03 | -200.0 | 0.0 | 0 | 0 | 0.0 | -0.64 | 14.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.86 | -10.26 | 0.0 | -0.84 | -7.69 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.75 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | -0.78 | 0.0 | 0.0 | -0.78 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
