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 | 33.33 | -0.01 | 0 | -0.03 | 0 | 0.01 | 0 | 0.11 | 57.14 | 0.01 | -50.0 | 0 | 0 | 0.42 | -30.42 | -0.32 | 0 | -0.25 | 0 | 0.03 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | 0.09 | 0 | -0.02 | 0 | -0.01 | 0 | -0.11 | 0 | 0.07 | 0 | 0.02 | 0.0 | 0 | 0 | 0.60 | -40.12 | 0 | 0 | 0.22 | 0 | 0.03 | 0.0 | 0.01 | 0.0 | 34.62 | 0 |
| 2021 (8) | -0.61 | 0 | -0.03 | 0 | -0.01 | 0 | 0.08 | 60.0 | -0.64 | 0 | 0.02 | 0 | 0 | 0 | 1.00 | 0 | -0.36 | 0 | -0.38 | 0 | 0.03 | -25.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2020 (7) | -0.02 | 0 | -0.01 | 0 | -0.01 | 0 | 0.05 | 400.0 | -0.03 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.22 | 0 | -0.18 | 0 | 0.04 | -20.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | -0.05 | 0 | -0.01 | 0 | -0.12 | 0 | 0.01 | 0 | -0.06 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.16 | 0 | -0.06 | 0 | 0.05 | 0.0 | 0.01 | -50.0 | 0.00 | 0 |
| 2018 (5) | 0.14 | 16.67 | -0.04 | 0 | -0.12 | 0 | -0.04 | 0 | 0.1 | -9.09 | 0.01 | 0.0 | 0 | 0 | 0.26 | 8.76 | 0.05 | -79.17 | 0.13 | 0.0 | 0.05 | -16.67 | 0.02 | 0.0 | 70.00 | 22.5 |
| 2017 (4) | 0.12 | -83.56 | -0.01 | 0 | -0.57 | 0 | 0.03 | 0 | 0.11 | -83.58 | 0.01 | -80.0 | 0 | 0 | 0.24 | -74.17 | 0.24 | -66.67 | 0.13 | -79.37 | 0.06 | 20.0 | 0.02 | -33.33 | 57.14 | -44.42 |
| 2016 (3) | 0.73 | -28.43 | -0.06 | 0 | 0.08 | 0 | -0.13 | 0 | 0.67 | -27.17 | 0.05 | -37.5 | 0 | 0 | 0.92 | -33.6 | 0.72 | -20.0 | 0.63 | -20.25 | 0.05 | 0.0 | 0.03 | 0.0 | 102.82 | -12.3 |
| 2015 (2) | 1.02 | -12.07 | -0.1 | 0 | -0.83 | 0 | 0.06 | -60.0 | 0.92 | -13.21 | 0.08 | 0.0 | 0 | 0 | 1.38 | 0.17 | 0.9 | -21.74 | 0.79 | -27.52 | 0.05 | 25.0 | 0.03 | 50.0 | 117.24 | 16.23 |
| 2014 (1) | 1.16 | 132.0 | -0.1 | 0 | 0.18 | 0 | 0.15 | 0 | 1.06 | 135.56 | 0.08 | 166.67 | 0.01 | 0 | 1.38 | 88.97 | 1.15 | 79.69 | 1.09 | 78.69 | 0.04 | 33.33 | 0.02 | 100.0 | 100.87 | 31.13 |
| 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) | 0.09 | -50.0 | -47.06 | 0 | 100.0 | 0 | 0.02 | 0 | 166.67 | 0.01 | -75.0 | 200.0 | 0.09 | -47.06 | -47.06 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | -40.0 | -40.0 | -0.05 | -66.67 | -400.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.18 | 172.0 | 325.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 157.14 | 500.0 | 0.17 | 165.38 | 288.89 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.05 | 16.67 | 44.44 | -0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.25 | -377.78 | -316.67 | -0.01 | 0 | 0 | 0 | 0 | 0 | -0.07 | -333.33 | 0 | -0.26 | -388.89 | -333.33 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.69 | 0 | 0 | -0.06 | 25.0 | 40.0 | -0.03 | 62.5 | 70.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.09 | -47.06 | -75.0 | 0 | 0 | 100.0 | 0 | 100.0 | 0 | 0.03 | 400.0 | -50.0 | 0.09 | -47.06 | -74.29 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.08 | -60.0 | 0 | -0.08 | -700.0 | -700.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.17 | 312.5 | 325.0 | 0 | 100.0 | 0 | -0.03 | 0 | 0 | -0.01 | 0.0 | 85.71 | 0.17 | 288.89 | 325.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.05 | 44.44 | -25.0 | -0.01 | 83.33 | -125.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | -0.08 | -33.33 | 57.89 | -0.01 | 0 | 0 | 0 | 0 | 0 | -0.01 | 0 | 0.0 | -0.09 | -50.0 | 52.63 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.43 | 0 | 0 | -0.09 | 10.0 | -280.0 | -0.06 | 40.0 | -146.15 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | -0.06 | -116.67 | 50.0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | -0.06 | -117.14 | 53.85 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.1 | 0 | -900.0 | -0.1 | -900.0 | -266.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | 0.36 | 800.0 | 157.14 | -0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.06 | 185.71 | 500.0 | 0.35 | 775.0 | 154.69 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.16 | 0 | 0 | 0 | 100.0 | 100.0 | -0.01 | -125.0 | 88.89 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (12) | 0.04 | 121.05 | 233.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.07 | -600.0 | -600.0 | 0.04 | 121.05 | 233.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -180.0 | 66.67 | 0.04 | -69.23 | 140.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 80.00 | 158.95 | 0 |
| 22Q2 (11) | -0.19 | -58.33 | -850.0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.01 | 88.89 | -116.67 | -0.19 | -46.15 | -533.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.05 | 600.0 | 155.56 | 0.13 | 116.67 | 208.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -135.71 | 20.83 | 0 |
| 22Q1 (10) | -0.12 | 80.95 | -271.43 | -0.01 | 0.0 | 0 | 0 | 0 | 0 | -0.09 | -1000.0 | -400.0 | -0.13 | 79.69 | -285.71 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.19 | 0 | 0 | -0.01 | 85.71 | 87.5 | 0.06 | 166.67 | 185.71 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -171.43 | 0 | 0 |
| 21Q4 (9) | -0.63 | -2000.0 | -2200.0 | -0.01 | 0 | 0 | 0 | 0 | 0 | 0.01 | 200.0 | -80.0 | -0.64 | -2033.33 | -2233.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 41.67 | 0 | -0.09 | 10.0 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | -0.03 | -50.0 | 40.0 | 0 | 100.0 | 0 | 0 | 0 | 0 | -0.01 | -116.67 | 50.0 | -0.03 | 0.0 | 40.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.12 | -33.33 | -100.0 | -0.1 | 16.67 | -150.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.02 | -128.57 | 60.0 | -0.01 | 0 | 0 | 0 | 0 | 0 | 0.06 | 100.0 | 50.0 | -0.03 | -142.86 | 40.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 2.13 | 0 | 0 | -0.09 | -12.5 | 10.0 | -0.12 | -71.43 | -20.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.07 | 133.33 | 40.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -40.0 | 400.0 | 0.07 | 133.33 | 40.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 0 | -14.29 | -0.07 | 0 | -40.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (5) | 0.03 | 160.0 | 142.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 350.0 | 0.0 | 0.03 | 160.0 | 142.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | 100.0 | 100.0 | 0 | 100.0 | -100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 300.00 | 0 | 185.71 |
| 20Q3 (4) | -0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.02 | -150.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | 40.0 | 0.0 | -0.04 | 60.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.05 | -200.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.04 | 500.0 | 0.0 | -0.05 | -200.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.1 | -42.86 | 0.0 | -0.1 | -100.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.05 | 171.43 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.01 | -120.0 | 0.0 | 0.05 | 171.43 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.07 | -600.0 | 0.0 | -0.05 | -600.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -350.00 | 0.0 | 0.0 |
