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) | -0.15 | 0 | -0.01 | 0 | -0.08 | 0 | -0.05 | 0 | -0.16 | 0 | 0.37 | -24.49 | 0 | 0 | 13.07 | -44.77 | -0.18 | 0 | 0.01 | 0 | 0.15 | 15.38 | 0.04 | 0.0 | -75.00 | 0 |
| 2022 (9) | -0.05 | 0 | -0.73 | 0 | 0.22 | -84.62 | 0 | 0 | -0.78 | 0 | 0.49 | 157.89 | 0 | 0 | 23.67 | 79.41 | -0.1 | 0 | -0.17 | 0 | 0.13 | -7.14 | 0.04 | -20.0 | 0.00 | 0 |
| 2021 (8) | -0.2 | 0 | -0.45 | 0 | 1.43 | 0 | 0.01 | 0.0 | -0.65 | 0 | 0.19 | 850.0 | 0 | 0 | 13.19 | 572.92 | -0.35 | 0 | -0.47 | 0 | 0.14 | 0.0 | 0.05 | 25.0 | 0.00 | 0 |
| 2020 (7) | -0.39 | 0 | 0.37 | 0 | -0.03 | 0 | 0.01 | 0 | -0.02 | 0 | 0.02 | -77.78 | 0 | 0 | 1.96 | -83.66 | -0.46 | 0 | -0.13 | 0 | 0.14 | 16.67 | 0.04 | 100.0 | -780.00 | 0 |
| 2019 (6) | -0.39 | 0 | -1.12 | 0 | 1.72 | 3340.0 | -0.03 | 0 | -1.51 | 0 | 0.09 | 80.0 | 0 | 0 | 12.00 | 44.0 | -0.4 | 0 | 0.07 | 0 | 0.12 | 50.0 | 0.02 | 0.0 | -185.71 | 0 |
| 2018 (5) | -0.12 | 0 | 0.15 | 0 | 0.05 | 0 | 0.02 | 0 | 0.03 | 0 | 0.05 | -16.67 | 0 | 0 | 8.33 | -19.44 | -0.4 | 0 | -0.25 | 0 | 0.08 | 14.29 | 0.02 | 0.0 | 0.00 | 0 |
| 2017 (4) | -0.14 | 0 | 0 | 0 | -0.06 | 0 | -0.03 | 0 | -0.14 | 0 | 0.06 | -57.14 | 0 | 0 | 10.34 | -58.62 | -0.2 | 0 | -0.06 | 0 | 0.07 | 40.0 | 0.02 | 100.0 | -466.67 | 0 |
| 2016 (3) | -0.03 | 0 | -0.94 | 0 | 1.32 | 0 | 0.02 | 0 | -0.97 | 0 | 0.14 | 0 | 0 | 0 | 25.00 | 0 | -0.1 | 0 | 0 | 0 | 0.05 | 0 | 0.01 | 0 | -50.00 | 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) | 0.05 | 155.56 | 183.33 | 0.14 | 600.0 | 193.33 | -0.06 | 0.0 | -175.0 | 0 | -100.0 | 100.0 | 0.19 | 371.43 | 190.48 | 0.05 | 25.0 | -66.67 | 0 | 0 | 0 | 5.56 | 5.56 | -72.22 | -0.09 | 10.0 | -80.0 | -0.1 | -11.11 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.09 | 40.0 | -1000.0 | 0.02 | -81.82 | 200.0 | -0.06 | 0 | 0.0 | 0.04 | 144.44 | 33.33 | -0.07 | -75.0 | -600.0 | 0.04 | 33.33 | -50.0 | 0 | 0 | 0 | 5.26 | 31.58 | -53.95 | -0.1 | 33.33 | -400.0 | -0.09 | 40.0 | -228.57 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | -0.15 | -850.0 | -25.0 | 0.11 | 1200.0 | -35.29 | 0 | 100.0 | 100.0 | -0.09 | 0 | -12.5 | -0.04 | -500.0 | -180.0 | 0.03 | -40.0 | -70.0 | 0 | 0 | 0 | 4.00 | -42.4 | -73.6 | -0.15 | -66.67 | -400.0 | -0.15 | -114.29 | -225.0 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q4 (17) | 0.02 | 133.33 | -33.33 | -0.01 | 93.33 | 90.91 | -0.05 | -162.5 | 0 | 0 | 100.0 | -100.0 | 0.01 | 104.76 | 112.5 | 0.05 | -66.67 | -37.5 | 0 | 0 | 0 | 6.94 | -65.28 | -53.12 | -0.09 | -80.0 | -125.0 | -0.07 | 30.0 | -40.0 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.06 | -700.0 | -50.0 | -0.15 | -650.0 | 11.76 | 0.08 | 233.33 | 60.0 | -0.01 | -133.33 | 50.0 | -0.21 | -2000.0 | 0.0 | 0.15 | 87.5 | 15.38 | 0 | 0 | 0 | 20.00 | 75.0 | -7.69 | -0.05 | -150.0 | -350.0 | -0.1 | -242.86 | -600.0 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 23Q2 (15) | 0.01 | 108.33 | 116.67 | -0.02 | -111.76 | 89.47 | -0.06 | 0.0 | -200.0 | 0.03 | 137.5 | 250.0 | -0.01 | -120.0 | 96.0 | 0.08 | -20.0 | -33.33 | 0 | 0 | 0 | 11.43 | -24.57 | -52.38 | -0.02 | 33.33 | -100.0 | 0.07 | -41.67 | 240.0 | 0.04 | 33.33 | 33.33 | 0.01 | 0.0 | 0.0 | 8.33 | 111.11 | 0 |
| 23Q1 (14) | -0.12 | -500.0 | 0 | 0.17 | 254.55 | 162.96 | -0.06 | 0 | -154.55 | -0.08 | -366.67 | -900.0 | 0.05 | 162.5 | 118.52 | 0.1 | 25.0 | -37.5 | 0 | 0 | 0 | 15.15 | 2.27 | -59.28 | -0.03 | 25.0 | 57.14 | 0.12 | 340.0 | 220.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -75.00 | 0 | 0 |
| 22Q4 (13) | 0.03 | 175.0 | 200.0 | -0.11 | 35.29 | 64.52 | 0 | -100.0 | -100.0 | 0.03 | 250.0 | 400.0 | -0.08 | 61.9 | 76.47 | 0.08 | -38.46 | -27.27 | 0 | 0 | 0 | 14.81 | -31.62 | -38.05 | -0.04 | -300.0 | 55.56 | -0.05 | -350.0 | -150.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (12) | -0.04 | 33.33 | -100.0 | -0.17 | 10.53 | -750.0 | 0.05 | -16.67 | 600.0 | -0.02 | 0.0 | -200.0 | -0.21 | 16.0 | -425.0 | 0.13 | 8.33 | 550.0 | 0 | 0 | 0 | 21.67 | -9.72 | 311.67 | 0.02 | 300.0 | 140.0 | 0.02 | 140.0 | 125.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -66.67 | 0 | 0 |
| 22Q2 (11) | -0.06 | 0 | 50.0 | -0.19 | 29.63 | -216.67 | 0.06 | -45.45 | 700.0 | -0.02 | -300.0 | 0.0 | -0.25 | 7.41 | -38.89 | 0.12 | -25.0 | 100.0 | 0 | 0 | 0 | 24.00 | -35.5 | 36.0 | -0.01 | 85.71 | 88.89 | -0.05 | 50.0 | 66.67 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0 | 100.0 | 100.0 | -0.27 | 12.9 | -350.0 | 0.11 | -81.03 | -87.21 | 0.01 | 200.0 | -50.0 | -0.27 | 20.59 | -200.0 | 0.16 | 45.45 | 0 | 0 | 0 | 0 | 37.21 | 55.6 | 0 | -0.07 | 22.22 | 41.67 | -0.1 | -400.0 | 54.55 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q4 (9) | -0.03 | -50.0 | 0 | -0.31 | -1450.0 | -675.0 | 0.58 | 5900.0 | 5900.0 | -0.01 | -150.0 | -200.0 | -0.34 | -750.0 | -750.0 | 0.11 | 450.0 | 0 | 0 | 0 | 0 | 23.91 | 354.35 | 0 | -0.09 | -80.0 | 25.0 | -0.02 | 75.0 | 86.67 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -150.00 | 0 | 0 |
| 21Q3 (8) | -0.02 | 83.33 | 75.0 | -0.02 | 66.67 | -128.57 | -0.01 | 0.0 | 0.0 | 0.02 | 200.0 | 100.0 | -0.04 | 77.78 | -300.0 | 0.02 | -66.67 | 100.0 | 0 | 0 | 0 | 5.26 | -70.18 | 36.84 | -0.05 | 44.44 | 50.0 | -0.08 | 46.67 | 57.89 | 0.03 | 0.0 | -25.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.12 | -300.0 | 61.29 | -0.06 | 0.0 | -117.65 | -0.01 | -101.16 | 50.0 | -0.02 | -200.0 | 0.0 | -0.18 | -100.0 | -700.0 | 0.06 | 0 | 500.0 | 0 | 0 | 0 | 17.65 | 0 | 711.76 | -0.09 | 25.0 | 62.5 | -0.15 | 31.82 | -171.43 | 0.03 | 0.0 | -57.14 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 100.0 |
| 21Q1 (6) | -0.03 | 0 | 86.96 | -0.06 | -50.0 | -166.67 | 0.86 | 8700.0 | 8700.0 | 0.02 | 100.0 | 0 | -0.09 | -125.0 | 35.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | 0.0 | 14.29 | -0.22 | -46.67 | 33.33 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0 | 100.0 | 100.0 | -0.04 | -157.14 | 92.98 | -0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 200.0 | -0.04 | -300.0 | 94.37 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.12 | -20.0 | -100.0 | -0.15 | 21.05 | -600.0 | 0.03 | -25.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 20Q3 (4) | -0.08 | 74.19 | 0.0 | 0.07 | -79.41 | 0.0 | -0.01 | 50.0 | 0.0 | 0.01 | 150.0 | 0.0 | -0.01 | -133.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.85 | 76.92 | 0.0 | -0.1 | 58.33 | 0.0 | -0.19 | -190.48 | 0.0 | 0.04 | -42.86 | 0.0 | 0.01 | -50.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -0.31 | -34.78 | 0.0 | 0.34 | 277.78 | 0.0 | -0.02 | -100.0 | 0.0 | -0.02 | 0 | 0.0 | 0.03 | 121.43 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 2.17 | 0 | 0.0 | -0.24 | -71.43 | 0.0 | 0.21 | 163.64 | 0.0 | 0.07 | 133.33 | 0.0 | 0.02 | 100.0 | 0.0 | -103.33 | 0 | 0.0 |
| 20Q1 (2) | -0.23 | -64.29 | 0.0 | 0.09 | 115.79 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | -0.14 | 80.28 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.14 | -133.33 | 0.0 | -0.33 | -1200.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -0.14 | 0.0 | 0.0 | -0.57 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.71 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 21.43 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -200.00 | 0.0 | 0.0 |
