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) | -0.99 | 0 | 0.28 | 0 | 0.35 | 0 | -0.05 | 0 | -0.71 | 0 | 0.04 | 300.0 | 0 | 0 | 0.77 | 254.53 | 0.25 | -13.79 | 0.22 | -12.0 | 0.1 | 11.11 | 0.01 | -50.0 | -300.00 | 0 |
| 2022 (9) | 1.2 | 5900.0 | -0.39 | 0 | -0.68 | 0 | 0.04 | 0 | 0.81 | 0 | 0.01 | 0 | 0 | 0 | 0.22 | 0 | 0.29 | 222.22 | 0.25 | 2400.0 | 0.09 | 0.0 | 0.02 | 100.0 | 333.33 | 1733.33 |
| 2021 (8) | 0.02 | 0 | -0.17 | 0 | 0.35 | 34.62 | -0.03 | 0 | -0.15 | 0 | 0 | 0 | -0.03 | 0 | -0.00 | 0 | 0.09 | 0 | 0.01 | 0 | 0.09 | 0.0 | 0.01 | 0.0 | 18.18 | 0 |
| 2020 (7) | -0.11 | 0 | -0.06 | 0 | 0.26 | -80.74 | 0.01 | -50.0 | -0.17 | 0 | 0 | 0 | -0.03 | 0 | -0.00 | 0 | -0.12 | 0 | -0.15 | 0 | 0.09 | 12.5 | 0.01 | 0 | 0.00 | 0 |
| 2019 (6) | -1.01 | 0 | -0.52 | 0 | 1.35 | 382.14 | 0.02 | 0 | -1.53 | 0 | 0.59 | -7.81 | 0 | 0 | 12.53 | -25.04 | 0.64 | 1.59 | 0.54 | 8.0 | 0.08 | 166.67 | 0 | 0 | -162.90 | 0 |
| 2018 (5) | 0.47 | -25.4 | -0.6 | 0 | 0.28 | -54.84 | -0.03 | 0 | -0.13 | 0 | 0.64 | -51.52 | 0 | 0 | 16.71 | -57.97 | 0.63 | 26.0 | 0.5 | 21.95 | 0.03 | 0.0 | 0 | 0 | 88.68 | -38.07 |
| 2017 (4) | 0.63 | 950.0 | -1.15 | 0 | 0.62 | 24.0 | 0 | 0 | -0.52 | 0 | 1.32 | 13100.0 | 0 | 0 | 39.76 | 7215.66 | 0.5 | 525.0 | 0.41 | 583.33 | 0.03 | 0.0 | 0 | 0 | 143.18 | 114.77 |
| 2016 (3) | 0.06 | -60.0 | -0.53 | 0 | 0.5 | 0 | 0.03 | 0 | -0.47 | 0 | 0.01 | 0.0 | -0.48 | 0 | 0.54 | -20.11 | 0.08 | -27.27 | 0.06 | -25.0 | 0.03 | -25.0 | 0 | 0 | 66.67 | -46.67 |
| 2015 (2) | 0.15 | 0 | 0 | 0 | -0.04 | 0 | -0.04 | 0 | 0.15 | 0 | 0.01 | 0 | 0.02 | 100.0 | 0.68 | 0 | 0.11 | 0 | 0.08 | 0 | 0.04 | -20.0 | 0 | 0 | 125.00 | 0 |
| 2014 (1) | -0.24 | 0 | 0 | 0 | 0.14 | -66.67 | 0 | 0 | -0.24 | 0 | 0 | 0 | 0.01 | 0.0 | 0.00 | 0 | -0.03 | 0 | -0.01 | 0 | 0.05 | 25.0 | 0 | 0 | -600.00 | 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) | 0.37 | 236.36 | -46.38 | -0.08 | 0 | -118.6 | 0.69 | 630.77 | 189.61 | -0.03 | -150.0 | 0 | 0.29 | 163.64 | -74.11 | 0.02 | 100.0 | 0 | -0.01 | 0.0 | 0 | 1.50 | 140.6 | 0 | 0.03 | 150.0 | -70.0 | 0.01 | 125.0 | -92.31 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1233.33 | 0 | 168.12 |
| 24Q2 (19) | 0.11 | 145.83 | -26.67 | 0 | 100.0 | 100.0 | -0.13 | -200.0 | 61.76 | 0.06 | 166.67 | 400.0 | 0.11 | 140.74 | -15.38 | 0.01 | 0 | 0 | -0.01 | 0 | 0 | 0.62 | 0 | 0 | -0.06 | 62.5 | 0 | -0.04 | 55.56 | -233.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | -0.24 | 69.62 | 76.92 | -0.03 | -250.0 | 80.0 | 0.13 | -74.51 | -86.32 | -0.09 | 0 | -125.0 | -0.27 | 64.94 | 77.31 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.16 | -159.26 | -33.33 | -0.09 | -156.25 | 18.18 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q4 (17) | -0.79 | -214.49 | -150.97 | 0.02 | -95.35 | 102.7 | 0.51 | 166.23 | 213.33 | 0 | 0 | -100.0 | -0.77 | -168.75 | -195.06 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.27 | 170.0 | -34.15 | 0.16 | 23.08 | -42.86 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -438.89 | -195.41 | -184.95 |
| 23Q3 (16) | 0.69 | 360.0 | 309.09 | 0.43 | 2250.0 | 975.0 | -0.77 | -126.47 | -7800.0 | 0 | 100.0 | -100.0 | 1.12 | 761.54 | 486.21 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.1 | 0 | 150.0 | 0.13 | 333.33 | 160.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 460.00 | 53.33 | 197.58 |
| 23Q2 (15) | 0.15 | 114.42 | -11.76 | -0.02 | 86.67 | -103.92 | -0.34 | -135.79 | -9.68 | -0.02 | 50.0 | -300.0 | 0.13 | 110.92 | -80.88 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0 | 100.0 | 100.0 | 0.03 | 127.27 | 250.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 300.00 | 0 | 0 |
| 23Q1 (14) | -1.04 | -167.1 | -420.0 | -0.15 | 79.73 | 25.0 | 0.95 | 311.11 | 1257.14 | -0.04 | -150.0 | 50.0 | -1.19 | -246.91 | -197.5 | 0.03 | 0 | 0 | 0 | 0 | 0 | 7.14 | 0 | 0 | -0.12 | -129.27 | 0.0 | -0.11 | -139.29 | -83.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q4 (13) | 1.55 | 569.7 | 497.44 | -0.74 | -1950.0 | -3600.0 | -0.45 | -4600.0 | -200.0 | 0.08 | 300.0 | -33.33 | 0.81 | 379.31 | 297.56 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 0 | 0.41 | 925.0 | 41.38 | 0.28 | 460.0 | 27.27 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 516.67 | 209.6 | 417.95 |
| 22Q3 (12) | -0.33 | -294.12 | -191.67 | 0.04 | -92.16 | 123.53 | 0.01 | 103.23 | 110.0 | 0.02 | 100.0 | 118.18 | -0.29 | -142.65 | -252.63 | 0.01 | 0 | 0 | 0 | 0 | -100.0 | 1.01 | 0 | 0 | 0.04 | 180.0 | 180.0 | 0.05 | 350.0 | 200.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -471.43 | 0 | 0 |
| 22Q2 (11) | 0.17 | 185.0 | -41.38 | 0.51 | 355.0 | 1600.0 | -0.31 | -542.86 | -29.17 | 0.01 | 112.5 | 120.0 | 0.68 | 270.0 | 112.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 58.33 | 54.55 | -0.02 | 66.67 | 83.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.2 | 48.72 | 16.67 | -0.2 | -900.0 | -1900.0 | 0.07 | -84.44 | -70.83 | -0.08 | -166.67 | -900.0 | -0.4 | 2.44 | -60.0 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | -0.00 | 0 | 0 | -0.12 | -141.38 | -300.0 | -0.06 | -127.27 | -50.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q4 (9) | -0.39 | -208.33 | -550.0 | -0.02 | 88.24 | -300.0 | 0.45 | 550.0 | 1025.0 | 0.12 | 209.09 | 300.0 | -0.41 | -315.79 | -720.0 | 0 | 0 | 0 | -0.04 | -300.0 | -300.0 | -0.00 | 0 | 0 | 0.29 | 680.0 | 2800.0 | 0.22 | 540.0 | 2300.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -162.50 | 0 | 72.92 |
| 21Q3 (8) | 0.36 | 24.14 | 157.14 | -0.17 | -666.67 | -1600.0 | -0.1 | 58.33 | -600.0 | -0.11 | -120.0 | -1000.0 | 0.19 | -40.62 | 46.15 | 0 | 0 | 0 | 0.02 | 0 | 300.0 | -0.00 | 0 | 0 | -0.05 | 54.55 | -150.0 | -0.05 | 58.33 | -66.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.29 | 220.83 | -32.56 | 0.03 | 400.0 | 160.0 | -0.24 | -200.0 | 7.69 | -0.05 | -600.0 | -66.67 | 0.32 | 228.0 | -15.79 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | -0.11 | -266.67 | 0.0 | -0.12 | -200.0 | -9.09 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.24 | -300.0 | 61.29 | -0.01 | -200.0 | 0.0 | 0.24 | 500.0 | -47.83 | 0.01 | -66.67 | -50.0 | -0.25 | -400.0 | 60.32 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | -0.00 | 0 | 0 | -0.03 | -400.0 | 0 | -0.04 | -300.0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 20Q4 (5) | -0.06 | -142.86 | -700.0 | 0.01 | 200.0 | -90.0 | 0.04 | 100.0 | 133.33 | 0.03 | 400.0 | 400.0 | -0.05 | -138.46 | -145.45 | 0 | 0 | -100.0 | -0.01 | 0.0 | 0 | -0.00 | 0 | -100.0 | 0.01 | 150.0 | -94.12 | -0.01 | 66.67 | -110.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -600.00 | 0 | -7300.0 |
| 20Q3 (4) | 0.14 | -67.44 | 0.0 | -0.01 | 80.0 | 0.0 | 0.02 | 107.69 | 0.0 | -0.01 | 66.67 | 0.0 | 0.13 | -65.79 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.02 | 81.82 | 0.0 | -0.03 | 72.73 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.43 | 169.35 | 0.0 | -0.05 | -400.0 | 0.0 | -0.26 | -156.52 | 0.0 | -0.03 | -250.0 | 0.0 | 0.38 | 160.32 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | 0 | 0.0 | -0.11 | 0 | 0.0 | -0.11 | 0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -0.62 | -6300.0 | 0.0 | -0.01 | -110.0 | 0.0 | 0.46 | 483.33 | 0.0 | 0.02 | 300.0 | 0.0 | -0.63 | -672.73 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -3100.00 | -37300.0 | 0.0 |
| 19Q4 (1) | 0.01 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.31 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.33 | 0.0 | 0.0 |
