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) | -0.1 | 0 | 0.14 | 0 | -0.15 | 0 | 0 | 0 | 0.04 | 0 | 0.03 | -91.67 | 0 | 0 | 4.11 | -85.5 | -0.14 | 0 | -0.1 | 0 | 0.16 | 6.67 | 0.01 | 0.0 | -142.86 | 0 |
| 2022 (9) | 0.29 | 0 | -1.21 | 0 | 1.83 | 0 | 0 | 0 | -0.92 | 0 | 0.36 | 28.57 | 0.05 | 0 | 28.35 | -57.48 | 0.25 | 0 | 0.34 | 0 | 0.15 | 50.0 | 0.01 | -50.0 | 58.00 | 0 |
| 2021 (8) | -0.26 | 0 | 0.48 | 23.08 | -0.01 | 0 | 0 | 0 | 0.22 | 0 | 0.28 | -81.21 | 0 | 0 | 66.67 | -91.95 | -0.57 | 0 | -0.47 | 0 | 0.1 | 25.0 | 0.02 | -33.33 | 0.00 | 0 |
| 2020 (7) | -0.45 | 0 | 0.39 | 0 | -0.02 | 0 | 0 | 0 | -0.06 | 0 | 1.49 | 67.42 | -0.01 | 0 | 827.78 | 58.11 | -0.65 | 0 | -0.55 | 0 | 0.08 | 0.0 | 0.03 | 0.0 | 0.00 | 0 |
| 2019 (6) | -0.65 | 0 | -1.61 | 0 | 1.26 | 6200.0 | 0 | 0 | -2.26 | 0 | 0.89 | 2125.0 | -0.01 | 0 | 523.53 | 30.88 | -0.73 | 0 | -0.71 | 0 | 0.08 | 166.67 | 0.03 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.61 | 0 | -0.03 | 0 | 0.02 | -99.51 | 0 | 0 | -0.64 | 0 | 0.04 | 300.0 | -0.01 | 0 | 400.00 | 700.0 | -0.68 | 0 | -0.61 | 0 | 0.03 | 0.0 | 0.03 | 0.0 | 0.00 | 0 |
| 2017 (4) | -0.42 | 0 | -2.37 | 0 | 4.05 | 237.5 | 0 | 0 | -2.79 | 0 | 0.01 | -50.0 | -0.01 | 0 | 50.00 | -50.0 | -0.53 | 0 | -0.5 | 0 | 0.03 | 50.0 | 0.03 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.32 | 0 | -0.22 | 0 | 1.2 | 64.38 | 0 | 0 | -0.54 | 0 | 0.02 | -50.0 | -0.11 | 0 | 100.00 | -75.0 | -0.37 | 0 | -0.33 | 0 | 0.02 | 0.0 | 0.03 | 0 | 0.00 | 0 |
| 2015 (2) | -0.41 | 0 | -0.3 | 0 | 0.73 | 40.38 | 0 | 0 | -0.71 | 0 | 0.04 | 0.0 | 0.01 | 0 | 400.00 | 0 | -0.51 | 0 | -0.5 | 0 | 0.02 | 100.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.26 | 0 | -0.06 | 0 | 0.52 | 0 | 0 | 0 | -0.32 | 0 | 0.04 | 0 | 0 | 0 | 0.00 | 0 | -0.28 | 0 | -0.26 | 0 | 0.01 | 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) | 0.12 | 1100.0 | 152.17 | -0.01 | -110.0 | -114.29 | -0.01 | 50.0 | 50.0 | 0 | 0 | 0 | 0.11 | 0.0 | 168.75 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 3.70 | 0 | -66.67 | -0.02 | 50.0 | 81.82 | -0.01 | 0.0 | 87.5 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 400.00 | 1100.0 | 0 |
| 24Q2 (19) | 0.01 | 110.0 | -95.83 | 0.1 | -23.08 | 183.33 | -0.02 | -100.0 | 80.0 | 0 | 0 | 0 | 0.11 | 266.67 | -8.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.04 | 0.0 | -500.0 | -0.01 | 0.0 | -133.33 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 33.33 | 110.0 | -90.28 |
| 24Q1 (18) | -0.1 | 9.09 | 0 | 0.13 | 8.33 | 85.71 | -0.01 | 0.0 | 50.0 | 0 | 0 | 0 | 0.03 | 200.0 | -57.14 | 0.01 | 0 | 0 | 0 | 0 | 0 | 5.26 | 0 | 0 | -0.04 | 42.86 | -300.0 | -0.01 | 85.71 | -150.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -333.33 | 0 | 0 |
| 23Q4 (17) | -0.11 | 52.17 | -168.75 | 0.12 | 71.43 | -25.0 | -0.01 | 50.0 | 50.0 | 0 | 0 | 0 | 0.01 | 106.25 | -96.88 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | -0.07 | 36.36 | -136.84 | -0.07 | 12.5 | -143.75 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | -0.23 | -195.83 | -204.55 | 0.07 | 158.33 | 153.85 | -0.02 | 80.0 | 0.0 | 0 | 0 | 0 | -0.16 | -233.33 | -277.78 | 0.01 | 0.0 | -92.31 | 0 | 0 | -100.0 | 11.11 | 166.67 | -64.96 | -0.11 | -1200.0 | -191.67 | -0.08 | -366.67 | -142.11 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 0.24 | 0 | 0 | -0.12 | -271.43 | -185.71 | -0.1 | -400.0 | -400.0 | 0 | 0 | 0 | 0.12 | 71.43 | -14.29 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 4.17 | 0 | 0.0 | 0.01 | -50.0 | 0 | 0.03 | 50.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 342.86 | 0 | 0 |
| 23Q1 (14) | 0 | -100.0 | 100.0 | 0.07 | -56.25 | 105.07 | -0.02 | 0.0 | -101.06 | 0 | 0 | 0 | 0.07 | -78.12 | 104.76 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.02 | -89.47 | 133.33 | 0.02 | -87.5 | 140.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q4 (13) | 0.16 | -27.27 | 433.33 | 0.16 | 223.08 | 60.0 | -0.02 | 0.0 | -100.0 | 0 | 0 | 0 | 0.32 | 255.56 | 146.15 | 0.01 | -92.31 | -94.44 | 0.04 | 300.0 | 0 | 2.17 | -93.14 | -99.15 | 0.19 | 58.33 | 226.67 | 0.16 | -15.79 | 206.67 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 80.00 | -16.36 | 0 |
| 22Q3 (12) | 0.22 | 0 | 414.29 | -0.13 | -192.86 | -244.44 | -0.02 | 0.0 | -100.0 | 0 | 0 | 0 | 0.09 | -35.71 | 350.0 | 0.13 | 1200.0 | 1200.0 | 0.01 | 0 | 0.0 | 31.71 | 660.98 | 534.15 | 0.12 | 0 | 300.0 | 0.19 | 533.33 | 416.67 | 0.04 | 0.0 | 100.0 | 0 | 0 | 0 | 95.65 | 0 | 0 |
| 22Q2 (11) | 0 | 100.0 | 100.0 | 0.14 | 110.14 | 27.27 | -0.02 | -101.06 | 0 | 0 | 0 | 0 | 0.14 | 109.52 | 75.0 | 0.01 | -95.24 | -66.67 | 0 | 0 | 0 | 4.17 | -96.83 | -84.72 | 0 | 100.0 | 100.0 | 0.03 | 160.0 | 123.08 | 0.04 | 33.33 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.09 | -400.0 | 52.63 | -1.38 | -1480.0 | -866.67 | 1.88 | 18900.0 | 0 | 0 | 0 | 0 | -1.47 | -1230.77 | -14600.0 | 0.21 | 16.67 | 250.0 | 0 | 0 | 0 | 131.25 | -48.96 | -12.5 | -0.06 | 60.0 | 66.67 | -0.05 | 66.67 | 61.54 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.03 | 142.86 | 175.0 | 0.1 | 11.11 | 433.33 | -0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.13 | 550.0 | 285.71 | 0.18 | 1700.0 | -60.87 | 0 | -100.0 | 0 | 257.14 | 5042.86 | -27.33 | -0.15 | -150.0 | -66.67 | -0.15 | -150.0 | -650.0 | 0.03 | 50.0 | 50.0 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 21Q3 (8) | -0.07 | -133.33 | 36.36 | 0.09 | -18.18 | -25.0 | -0.01 | 0 | 0 | 0 | 0 | 0 | 0.02 | -75.0 | 100.0 | 0.01 | -66.67 | -50.0 | 0.01 | 0 | 200.0 | 5.00 | -81.67 | -92.5 | -0.06 | 64.71 | 64.71 | -0.06 | 53.85 | 62.5 | 0.02 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.03 | 84.21 | 78.57 | 0.11 | -38.89 | 0.0 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0.08 | 900.0 | 366.67 | 0.03 | -50.0 | -93.02 | 0 | 0 | 0 | 27.27 | -81.82 | -99.37 | -0.17 | 5.56 | 15.0 | -0.13 | 0.0 | 31.58 | 0.02 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.19 | -375.0 | -26.67 | 0.18 | 700.0 | -5.26 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.01 | 85.71 | -125.0 | 0.06 | -86.96 | -89.66 | 0 | 0 | 0 | 150.00 | -57.61 | -97.41 | -0.18 | -100.0 | 5.26 | -0.13 | -550.0 | 27.78 | 0.02 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | 100.0 | 0 |
| 20Q4 (5) | -0.04 | 63.64 | 75.0 | -0.03 | -125.0 | 0 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.07 | -800.0 | 56.25 | 0.46 | 2200.0 | -31.34 | 0 | 100.0 | 0 | 353.85 | 430.77 | -63.03 | -0.09 | 47.06 | 50.0 | -0.02 | 87.5 | 88.89 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -400.00 | 0 | 0 |
| 20Q3 (4) | -0.11 | 21.43 | 0.0 | 0.12 | 9.09 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 133.33 | 0.0 | 0.02 | -95.35 | 0.0 | -0.01 | 0 | 0.0 | 66.67 | -98.45 | 0.0 | -0.17 | 15.0 | 0.0 | -0.16 | 15.79 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.14 | 6.67 | 0.0 | 0.11 | -42.11 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.03 | -175.0 | 0.0 | 0.43 | -25.86 | 0.0 | 0 | 0 | 0.0 | 4300.00 | -25.86 | 0.0 | -0.2 | -5.26 | 0.0 | -0.19 | -5.56 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.15 | 6.25 | 0.0 | 0.19 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.04 | 125.0 | 0.0 | 0.58 | -13.43 | 0.0 | 0 | 0 | 0.0 | 5800.00 | 505.97 | 0.0 | -0.19 | -5.56 | 0.0 | -0.18 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 957.14 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
