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 | 0 | 0.06 | 0 | 0.24 | 0 | 0 | 0 | 0.06 | 0 | 0.28 | 3.7 | 0 | 0 | 9.96 | 18.83 | -0.04 | 0 | -0.03 | 0 | 0.27 | 42.11 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.51 | 363.64 | -0.68 | 0 | -0.25 | 0 | 0 | 0 | -0.17 | 0 | 0.27 | 575.0 | 0 | 0 | 8.39 | 556.13 | 0.17 | 13.33 | 0.1 | -28.57 | 0.19 | 0.0 | 0 | 0 | 175.86 | 427.59 |
| 2021 (8) | 0.11 | -73.81 | -0.1 | 0 | 0.39 | 0 | 0 | 0 | 0.01 | -96.88 | 0.04 | -33.33 | 0 | 0 | 1.28 | -15.23 | 0.15 | -58.33 | 0.14 | -53.33 | 0.19 | 5.56 | 0 | 0 | 33.33 | -61.9 |
| 2020 (7) | 0.42 | -50.59 | -0.1 | 0 | -0.43 | 0 | 0 | 0 | 0.32 | -46.67 | 0.06 | -25.0 | 0 | 0 | 1.51 | -21.42 | 0.36 | -5.26 | 0.3 | -3.23 | 0.18 | 125.0 | 0 | 0 | 87.50 | -58.82 |
| 2019 (6) | 0.85 | 73.47 | -0.25 | 0 | -0.29 | 0 | 0 | 0 | 0.6 | 122.22 | 0.08 | -11.11 | 0 | 0 | 1.92 | -18.15 | 0.38 | -2.56 | 0.31 | 10.71 | 0.08 | 14.29 | 0.01 | 0 | 212.50 | 51.79 |
| 2018 (5) | 0.49 | 48.48 | -0.22 | 0 | -0.25 | 0 | 0 | 0 | 0.27 | 0 | 0.09 | 0.0 | 0 | 0 | 2.34 | -15.1 | 0.39 | 34.48 | 0.28 | 16.67 | 0.07 | 0.0 | 0 | 0 | 140.00 | 31.52 |
| 2017 (4) | 0.33 | 371.43 | -0.33 | 0 | 0.04 | 0 | -0.01 | 0 | 0 | 0 | 0.09 | 200.0 | 0 | 0 | 2.76 | 155.83 | 0.29 | 107.14 | 0.24 | 500.0 | 0.07 | 16.67 | 0 | 0 | 106.45 | 52.07 |
| 2016 (3) | 0.07 | 0 | 0.14 | 0 | -0.06 | 0 | 0 | 0 | 0.21 | 0 | 0.03 | -25.0 | 0 | 0 | 1.08 | -25.27 | 0.14 | 7.69 | 0.04 | -80.95 | 0.06 | -14.29 | 0 | 0 | 70.00 | 0 |
| 2015 (2) | -0.1 | 0 | -0.16 | 0 | 0.49 | 0 | 0 | 0 | -0.26 | 0 | 0.04 | -71.43 | 0 | 0 | 1.44 | -72.15 | 0.13 | 0 | 0.21 | 0.0 | 0.07 | 40.0 | 0 | 0 | -35.71 | 0 |
| 2014 (1) | 0.16 | 0 | 2.05 | 0 | -1.86 | 0 | -0.06 | 0 | 2.21 | 0 | 0.14 | 0 | -0.05 | 0 | 5.19 | 0 | -0.21 | 0 | 0.21 | 0 | 0.05 | 0 | 0 | 0 | 61.54 | 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 | 436.36 | 1333.33 | 0.02 | 0 | 113.33 | -0.15 | -400.0 | -200.0 | 0.01 | 200.0 | 0 | 0.39 | 454.55 | 316.67 | 0.02 | 0 | -87.5 | 0 | 0 | 0 | 2.22 | 0 | -88.89 | 0.06 | 700.0 | 700.0 | 0.08 | 900.0 | 900.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 246.67 | 234.55 | 593.33 |
| 24Q2 (19) | -0.11 | -120.0 | 31.25 | 0 | 100.0 | 100.0 | 0.05 | 162.5 | 127.78 | -0.01 | 0 | 0.0 | -0.11 | -83.33 | 68.57 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.01 | 80.0 | -125.0 | -0.01 | 83.33 | -116.67 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -183.33 | 63.33 | -48.96 |
| 24Q1 (18) | -0.05 | -127.78 | 0 | -0.01 | -102.17 | 80.0 | -0.08 | -129.63 | -138.1 | 0 | 0 | 0 | -0.06 | -109.38 | -20.0 | 0.01 | -75.0 | -83.33 | 0 | 0 | 0 | 1.47 | -72.79 | -87.99 | -0.05 | -150.0 | 0.0 | -0.06 | -100.0 | -20.0 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | -500.00 | -211.11 | 0 |
| 23Q4 (17) | 0.18 | 700.0 | -18.18 | 0.46 | 406.67 | 182.14 | 0.27 | 640.0 | 800.0 | 0 | 0 | 100.0 | 0.64 | 455.56 | 288.24 | 0.04 | -75.0 | -80.95 | 0 | 0 | 0 | 5.41 | -72.97 | -81.47 | -0.02 | -100.0 | 0.0 | -0.03 | -200.0 | 0.0 | 0.07 | 0.0 | 40.0 | 0 | 0 | 0 | 450.00 | 1000.0 | -59.09 |
| 23Q3 (16) | -0.03 | 81.25 | -106.25 | -0.15 | 21.05 | -600.0 | -0.05 | 72.22 | -66.67 | 0 | 100.0 | 0 | -0.18 | 48.57 | -135.29 | 0.16 | 700.0 | 0 | 0 | 0 | 0 | 20.00 | 670.0 | 0 | -0.01 | -125.0 | -116.67 | -0.01 | -116.67 | -120.0 | 0.07 | 0.0 | 40.0 | 0 | 0 | 0 | -50.00 | 59.38 | -110.42 |
| 23Q2 (15) | -0.16 | 0 | -420.0 | -0.19 | -280.0 | -311.11 | -0.18 | -185.71 | -50.0 | -0.01 | 0 | -200.0 | -0.35 | -600.0 | -350.0 | 0.02 | -66.67 | -50.0 | 0 | 0 | 0 | 2.60 | -78.79 | -31.82 | 0.04 | 180.0 | -77.78 | 0.06 | 220.0 | -50.0 | 0.07 | 16.67 | 75.0 | 0 | 0 | 0 | -123.08 | 0 | -493.85 |
| 23Q1 (14) | 0 | -100.0 | 100.0 | -0.05 | 91.07 | 79.17 | 0.21 | 600.0 | 261.54 | 0 | 100.0 | 100.0 | -0.05 | 85.29 | 89.36 | 0.06 | -71.43 | 200.0 | 0 | 0 | 0 | 12.24 | -58.02 | 340.82 | -0.05 | -150.0 | -25.0 | -0.05 | -66.67 | 0.0 | 0.06 | 20.0 | 50.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q4 (13) | 0.22 | -54.17 | -48.84 | -0.56 | -1966.67 | -609.09 | 0.03 | 200.0 | -50.0 | -0.01 | 0 | 0 | -0.34 | -166.67 | -162.96 | 0.21 | 0 | 2000.0 | 0 | 0 | 0 | 29.17 | 0 | 2991.67 | -0.02 | -133.33 | -118.18 | -0.03 | -160.0 | -121.43 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 1100.00 | 129.17 | 386.05 |
| 22Q3 (12) | 0.48 | 860.0 | 0 | 0.03 | -66.67 | 400.0 | -0.03 | 75.0 | 81.25 | 0 | -100.0 | 0 | 0.51 | 264.29 | 5200.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.06 | -66.67 | 500.0 | 0.05 | -58.33 | 0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0 | 480.00 | 1436.0 | 0 |
| 22Q2 (11) | 0.05 | 121.74 | 121.74 | 0.09 | 137.5 | 160.0 | -0.12 | 7.69 | 45.45 | 0.01 | 200.0 | 0 | 0.14 | 129.79 | 136.84 | 0.04 | 100.0 | 100.0 | 0 | 0 | 0 | 3.81 | 37.14 | 44.76 | 0.18 | 550.0 | 157.14 | 0.12 | 340.0 | 100.0 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 31.25 | 0 | 114.95 |
| 22Q1 (10) | -0.23 | -153.49 | -187.5 | -0.24 | -318.18 | -500.0 | -0.13 | -316.67 | -118.31 | -0.01 | 0 | 0 | -0.47 | -187.04 | -291.67 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 2.78 | 194.44 | -33.33 | -0.04 | -136.36 | 20.0 | -0.05 | -135.71 | 16.67 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (9) | 0.43 | 0 | 43.33 | 0.11 | 1200.0 | 0 | 0.06 | 137.5 | 220.0 | 0 | 0 | -100.0 | 0.54 | 5500.0 | 80.0 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.94 | 0 | -50.0 | 0.11 | 1000.0 | 22.22 | 0.14 | 0 | 55.56 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 226.32 | 0 | 5.61 |
| 21Q3 (8) | 0 | 100.0 | -100.0 | -0.01 | 93.33 | 50.0 | -0.16 | 27.27 | 42.86 | 0 | 0 | -100.0 | -0.01 | 97.37 | -111.11 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.01 | -85.71 | -90.91 | 0 | -100.0 | -100.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (7) | -0.23 | -187.5 | -2400.0 | -0.15 | -275.0 | -114.29 | -0.22 | -130.99 | -100.0 | 0 | 0 | 100.0 | -0.38 | -216.67 | -533.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.63 | -36.84 | 153.95 | 0.07 | 240.0 | -56.25 | 0.06 | 200.0 | -45.45 | 0.05 | 0.0 | -44.44 | 0 | 0 | 0 | -209.09 | 0 | -4281.82 |
| 21Q1 (6) | -0.08 | -126.67 | -700.0 | -0.04 | 0 | -233.33 | 0.71 | 1520.0 | 1520.0 | 0 | -100.0 | 100.0 | -0.12 | -140.0 | -700.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 4.17 | 120.83 | 91.67 | -0.05 | -155.56 | -200.0 | -0.06 | -166.67 | -400.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 20Q4 (5) | 0.3 | 172.73 | 25.0 | 0 | 100.0 | 100.0 | -0.05 | 82.14 | -266.67 | 0.01 | 0.0 | 0.0 | 0.3 | 233.33 | 150.0 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 1.89 | -6.6 | -38.21 | 0.09 | -18.18 | -40.0 | 0.09 | 0.0 | -30.77 | 0.05 | 25.0 | 150.0 | 0 | 0 | 0 | 214.29 | 153.25 | 33.93 |
| 20Q3 (4) | 0.11 | 1000.0 | 0.0 | -0.02 | 71.43 | 0.0 | -0.28 | -154.55 | 0.0 | 0.01 | 200.0 | 0.0 | 0.09 | 250.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.02 | 94.95 | 0.0 | 0.11 | -31.25 | 0.0 | 0.09 | -18.18 | 0.0 | 0.04 | -55.56 | 0.0 | 0 | 0 | 0.0 | 84.62 | 1592.31 | 0.0 |
| 20Q2 (3) | 0.01 | 200.0 | 0.0 | -0.07 | -333.33 | 0.0 | -0.11 | -120.0 | 0.0 | -0.01 | 66.67 | 0.0 | -0.06 | -400.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.04 | -52.33 | 0.0 | 0.16 | 220.0 | 0.0 | 0.11 | 450.0 | 0.0 | 0.09 | 125.0 | 0.0 | 0 | 0 | 0.0 | 5.00 | 130.0 | 0.0 |
| 20Q1 (2) | -0.01 | -104.17 | 0.0 | 0.03 | 125.0 | 0.0 | -0.05 | -266.67 | 0.0 | -0.03 | -400.0 | 0.0 | 0.02 | -83.33 | 0.0 | 0.02 | -50.0 | 0.0 | 0 | 0 | 0.0 | 2.17 | -28.8 | 0.0 | 0.05 | -66.67 | 0.0 | 0.02 | -84.62 | 0.0 | 0.04 | 100.0 | 0.0 | 0 | 0 | 0.0 | -16.67 | -110.42 | 0.0 |
| 19Q4 (1) | 0.24 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.05 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 160.00 | 0.0 | 0.0 |
