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) | 0.27 | -74.53 | -0.85 | 0 | -0.3 | 0 | -0.01 | 0 | -0.58 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.37 | 0 | -0.2 | 0 | 0.04 | -20.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 1.06 | -38.73 | 0.23 | 0 | -1.07 | 0 | -0.19 | 0 | 1.29 | 9.32 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.16 | -93.44 | 0.33 | -82.81 | 0.05 | -16.67 | 0 | 0 | 278.95 | 219.26 |
| 2021 (8) | 1.73 | 3360.0 | -0.55 | 0 | -0.33 | 0 | -0.05 | 0 | 1.18 | 218.92 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.44 | 67.12 | 1.92 | 76.15 | 0.06 | 0.0 | 0 | 0 | 87.37 | 1909.6 |
| 2020 (7) | 0.05 | -91.07 | 0.32 | 0 | -0.39 | 0 | 0.11 | 450.0 | 0.37 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.46 | 317.14 | 1.09 | 263.33 | 0.06 | 0.0 | 0 | 0 | 4.35 | -97.2 |
| 2019 (6) | 0.56 | 194.74 | -0.84 | 0 | -0.56 | 0 | 0.02 | 0 | -0.28 | 0 | 0.04 | 33.33 | 0 | 0 | 1.17 | 65.21 | 0.35 | -42.62 | 0.3 | -51.61 | 0.06 | 500.0 | 0 | 0 | 155.56 | 415.79 |
| 2018 (5) | 0.19 | 0 | 0.67 | 0 | -0.13 | 0 | -0.1 | 0 | 0.86 | 0 | 0.03 | 200.0 | 0 | 0 | 0.71 | 17.18 | 0.61 | 771.43 | 0.62 | 0 | 0.01 | 0.0 | 0 | 0 | 30.16 | 0 |
| 2017 (4) | -0.25 | 0 | -1.69 | 0 | 0.49 | 0 | 0.16 | 700.0 | -1.94 | 0 | 0.01 | 0 | 0 | 0 | 0.60 | 0 | 0.07 | -85.42 | -0.12 | 0 | 0.01 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.37 | -56.98 | 0.81 | 0 | -0.35 | 0 | 0.02 | 0 | 1.18 | 73.53 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.48 | 0.0 | 0.38 | -17.39 | 0.01 | 0.0 | 0 | 0 | 94.87 | -48.15 |
| 2015 (2) | 0.86 | 68.63 | -0.18 | 0 | -0.37 | 0 | -0.03 | 0 | 0.68 | 41.67 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.48 | 50.0 | 0.46 | 43.75 | 0.01 | 0.0 | 0 | 0 | 182.98 | 18.4 |
| 2014 (1) | 0.51 | -29.17 | -0.03 | 0 | -0.41 | 0 | -0.05 | 0 | 0.48 | -33.33 | 0.03 | 0 | 0 | 0 | 1.29 | 0 | 0.32 | -56.76 | 0.32 | -49.21 | 0.01 | 0 | 0 | 0 | 154.55 | 35.23 |
| 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) | -0.01 | 90.91 | -133.33 | 0.14 | -56.25 | 600.0 | -0.01 | 0.0 | 96.3 | 0.1 | 600.0 | 183.33 | 0.13 | -38.1 | 160.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 68.18 | 22.22 | -0.07 | 36.36 | -187.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | -0.11 | 47.62 | -164.71 | 0.32 | 0 | 210.34 | -0.01 | 0.0 | 0.0 | -0.02 | 86.67 | 71.43 | 0.21 | 200.0 | 275.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.22 | -15.79 | -214.29 | -0.11 | -650.0 | -1200.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 24Q1 (18) | -0.21 | -250.0 | -200.0 | 0 | -100.0 | 100.0 | -0.01 | 0.0 | 0.0 | -0.15 | -183.33 | -1600.0 | -0.21 | -184.0 | 72.37 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.19 | -58.33 | -111.11 | 0.02 | 109.52 | 125.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -700.00 | 0 | 0 |
| 23Q4 (17) | 0.14 | 366.67 | -60.0 | 0.11 | 450.0 | 120.37 | -0.01 | 96.3 | 0.0 | 0.18 | 250.0 | 63.64 | 0.25 | 400.0 | 231.58 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | -33.33 | -300.0 | -0.21 | -362.5 | -162.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.03 | -82.35 | 0 | 0.02 | 106.9 | 166.67 | -0.27 | -2600.0 | 74.04 | -0.12 | -71.43 | 25.0 | 0.05 | 141.67 | 266.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -28.57 | -80.0 | 0.08 | 700.0 | -20.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 33.33 | -96.08 | 0 |
| 23Q2 (15) | 0.17 | 342.86 | -69.64 | -0.29 | 57.97 | -125.22 | -0.01 | 0.0 | 0.0 | -0.07 | -800.0 | -40.0 | -0.12 | 84.21 | -107.02 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 22.22 | -240.0 | 0.01 | 112.5 | -90.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 850.00 | 0 | 66.96 |
| 23Q1 (14) | -0.07 | -120.0 | -150.0 | -0.69 | -27.78 | -97.14 | -0.01 | 0.0 | 0.0 | 0.01 | -90.91 | 112.5 | -0.76 | -300.0 | -261.9 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -200.0 | -147.37 | -0.08 | 0.0 | -136.36 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 0.35 | 0 | -65.0 | -0.54 | -1700.0 | 11.48 | -0.01 | 99.04 | 0.0 | 0.11 | 168.75 | 0 | -0.19 | -533.33 | -148.72 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 40.0 | -106.12 | -0.08 | -180.0 | -121.05 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | 0 | -100.0 | 100.0 | -0.03 | -102.61 | 88.0 | -1.04 | -10300.0 | -96.23 | -0.16 | -220.0 | -700.0 | -0.03 | -101.75 | 88.89 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -200.0 | -106.17 | 0.1 | 0.0 | -84.38 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q2 (11) | 0.56 | 300.0 | 166.67 | 1.15 | 428.57 | 0 | -0.01 | 0.0 | -104.55 | -0.05 | 37.5 | -350.0 | 1.71 | 914.29 | 714.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | -73.68 | -91.53 | 0.1 | -54.55 | -77.27 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 509.09 | 736.36 | 990.91 |
| 22Q1 (10) | 0.14 | -86.0 | -74.07 | -0.35 | 42.62 | -212.9 | -0.01 | 0.0 | 0.0 | -0.08 | 0 | -60.0 | -0.21 | -153.85 | -124.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.19 | -61.22 | -65.45 | 0.22 | -42.11 | -52.17 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 60.87 | -76.26 | -45.89 |
| 21Q4 (9) | 1.0 | 5100.0 | 177.78 | -0.61 | -144.0 | -1320.0 | -0.01 | 98.11 | 0.0 | 0 | 100.0 | -100.0 | 0.39 | 244.44 | -4.88 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.49 | -39.51 | -35.53 | 0.38 | -40.62 | -32.14 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 256.41 | 8433.33 | 313.11 |
| 21Q3 (8) | -0.02 | -109.52 | 71.43 | -0.25 | 0 | -316.67 | -0.53 | -340.91 | -3.92 | -0.02 | -200.0 | -150.0 | -0.27 | -228.57 | -107.69 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.81 | 37.29 | 58.82 | 0.64 | 45.45 | 64.1 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | -3.08 | -106.59 | 81.98 |
| 21Q2 (7) | 0.21 | -61.11 | 400.0 | 0 | -100.0 | 0 | 0.22 | 2300.0 | 57.14 | 0.02 | 140.0 | -60.0 | 0.21 | -75.29 | 400.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.59 | 7.27 | 227.78 | 0.44 | -4.35 | 300.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 46.67 | -58.52 | 180.0 |
| 21Q1 (6) | 0.54 | 50.0 | 417.65 | 0.31 | 520.0 | -3.12 | -0.01 | 0.0 | 0.0 | -0.05 | -183.33 | -66.67 | 0.85 | 107.32 | 466.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.55 | -27.63 | 2650.0 | 0.46 | -17.86 | 1433.33 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 112.50 | 81.25 | 126.47 |
| 20Q4 (5) | 0.36 | 614.29 | 350.0 | 0.05 | 183.33 | 266.67 | -0.01 | 98.04 | 0.0 | 0.06 | 50.0 | 20.0 | 0.41 | 415.38 | 720.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.76 | 49.02 | 985.71 | 0.56 | 43.59 | 2700.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 62.07 | 463.55 | -76.72 |
| 20Q3 (4) | -0.07 | 0.0 | 0.0 | -0.06 | 0 | 0.0 | -0.51 | -464.29 | 0.0 | 0.04 | -20.0 | 0.0 | -0.13 | -85.71 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.51 | 183.33 | 0.0 | 0.39 | 254.55 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | -17.07 | 70.73 | 0.0 |
| 20Q2 (3) | -0.07 | 58.82 | 0.0 | 0 | -100.0 | 0.0 | 0.14 | 1500.0 | 0.0 | 0.05 | 266.67 | 0.0 | -0.07 | -146.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.18 | 800.0 | 0.0 | 0.11 | 266.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -58.33 | 86.27 | 0.0 |
| 20Q1 (2) | -0.17 | -312.5 | 0.0 | 0.32 | 1166.67 | 0.0 | -0.01 | 0.0 | 0.0 | -0.03 | -160.0 | 0.0 | 0.15 | 200.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.02 | -71.43 | 0.0 | 0.03 | 50.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -425.00 | -259.38 | 0.0 |
| 19Q4 (1) | 0.08 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.00 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 266.67 | 0.0 | 0.0 |
