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) | 0.52 | 0 | -0.94 | 0 | -0.06 | 0 | 0.03 | 0 | -0.42 | 0 | 0.07 | 16.67 | 0 | 0 | 1.41 | 49.93 | -0.58 | 0 | -0.58 | 0 | 0.16 | 14.29 | 0.02 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.14 | 0 | -0.02 | 0 | -0.15 | 0 | -0.14 | 0 | -0.16 | 0 | 0.06 | 100.0 | 0 | 0 | 0.94 | 103.44 | -0.28 | 0 | -0.35 | 0 | 0.14 | -6.67 | 0.02 | 0.0 | 0.00 | 0 |
| 2021 (8) | 0.03 | 0 | 0.35 | 0 | -0.11 | 0 | 0.06 | 50.0 | 0.38 | 0 | 0.03 | 0.0 | 0.4 | 0 | 0.46 | -13.67 | 0.06 | 0 | 0.18 | 63.64 | 0.15 | 0.0 | 0.02 | -33.33 | 8.57 | 0 |
| 2020 (7) | 0 | 0 | -0.24 | 0 | -0.05 | 0 | 0.04 | 100.0 | -0.24 | 0 | 0.03 | -50.0 | -0.2 | 0 | 0.53 | -44.13 | -0.11 | 0 | 0.11 | 0 | 0.15 | -6.25 | 0.03 | 50.0 | 0.00 | 0 |
| 2019 (6) | 0.32 | 0 | 0.14 | 180.0 | -0.05 | 0 | 0.02 | 0 | 0.46 | 0 | 0.06 | 20.0 | 0 | 0 | 0.96 | 27.64 | -0.22 | 0 | -0.21 | 0 | 0.16 | 33.33 | 0.02 | -33.33 | 0.00 | 0 |
| 2018 (5) | -0.06 | 0 | 0.05 | -37.5 | -0.15 | 0 | -0.07 | 0 | -0.01 | 0 | 0.05 | 25.0 | 0 | 0 | 0.75 | 36.98 | -0.03 | 0 | -0.06 | 0 | 0.12 | -7.69 | 0.03 | 50.0 | -66.67 | 0 |
| 2017 (4) | 0.41 | -32.79 | 0.08 | 0 | -0.12 | 0 | 0.01 | 0 | 0.49 | 0 | 0.04 | 33.33 | 0 | 0 | 0.55 | 35.15 | 0.21 | -43.24 | 0.32 | 52.38 | 0.13 | -13.33 | 0.02 | -33.33 | 87.23 | -44.23 |
| 2016 (3) | 0.61 | 117.86 | -0.8 | 0 | -0.15 | 0 | -0.1 | 0 | -0.19 | 0 | 0.03 | -62.5 | 0 | 0 | 0.40 | -58.41 | 0.37 | -21.28 | 0.21 | -22.22 | 0.15 | -6.25 | 0.03 | -25.0 | 156.41 | 162.55 |
| 2015 (2) | 0.28 | -53.33 | 0.1 | -68.75 | -0.11 | 0 | 0.03 | -89.29 | 0.38 | -58.7 | 0.08 | -11.11 | 0 | 0 | 0.97 | -9.17 | 0.47 | 6.82 | 0.27 | -28.95 | 0.16 | 0.0 | 0.04 | 0.0 | 59.57 | -42.41 |
| 2014 (1) | 0.6 | -14.29 | 0.32 | 0 | -1.06 | 0 | 0.28 | 0 | 0.92 | 55.93 | 0.09 | -30.77 | 0 | 0 | 1.07 | -33.57 | 0.44 | 51.72 | 0.38 | 11.76 | 0.16 | 6.67 | 0.04 | 33.33 | 103.45 | -23.15 |
| 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) | 0.1 | 147.62 | -73.68 | 0.01 | 150.0 | 104.35 | -0.01 | 0.0 | 0.0 | -0.04 | -300.0 | -300.0 | 0.11 | 147.83 | -26.67 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.74 | -22.06 | -56.99 | 0.05 | 155.56 | 141.67 | 0.09 | 212.5 | 200.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 71.43 | 0 | 0 |
| 24Q2 (19) | -0.21 | -275.0 | -172.41 | -0.02 | -150.0 | 95.56 | -0.01 | 0.0 | 0.0 | 0.02 | 0 | -81.82 | -0.23 | -243.75 | -43.75 | 0.01 | 0.0 | -75.0 | 0 | 0 | 0 | 0.94 | 3.77 | -70.75 | -0.09 | -28.57 | 43.75 | -0.08 | -14.29 | 61.9 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.12 | 500.0 | 200.0 | 0.04 | 140.0 | 125.0 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | 100.0 | 0.16 | 223.08 | 157.14 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.91 | 12.73 | 20.91 | -0.07 | -16.67 | 70.83 | -0.07 | -75.0 | 69.57 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 23Q4 (17) | -0.03 | -107.89 | -110.34 | -0.1 | 56.52 | -42.86 | -0.01 | 0.0 | 0.0 | -0.03 | -200.0 | 72.73 | -0.13 | -186.67 | -159.09 | 0.01 | -50.0 | -66.67 | 0 | 0 | 100.0 | 0.81 | -52.82 | -58.33 | -0.06 | 50.0 | 64.71 | -0.04 | 55.56 | 55.56 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -300.00 | 0 | 0 |
| 23Q3 (16) | 0.38 | 31.03 | 192.31 | -0.23 | 48.89 | -387.5 | -0.01 | 0.0 | 91.67 | -0.01 | -109.09 | 0 | 0.15 | 193.75 | -28.57 | 0.02 | -50.0 | 0 | 0 | 0 | -100.0 | 1.71 | -47.01 | 0 | -0.12 | 25.0 | -140.0 | -0.09 | 57.14 | 35.71 | 0.04 | 0.0 | 0.0 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.29 | 341.67 | 231.82 | -0.45 | -181.25 | -4600.0 | -0.01 | 0.0 | 0.0 | 0.11 | 466.67 | 175.0 | -0.16 | 42.86 | 23.81 | 0.04 | 300.0 | 300.0 | 0 | 0 | -100.0 | 3.23 | 329.03 | 377.42 | -0.16 | 33.33 | -166.67 | -0.21 | 8.7 | -61.54 | 0.04 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.12 | -141.38 | 65.71 | -0.16 | -128.57 | -220.0 | -0.01 | 0.0 | 0.0 | -0.03 | 72.73 | 57.14 | -0.28 | -227.27 | 30.0 | 0.01 | -66.67 | -50.0 | 0 | 100.0 | 100.0 | 0.75 | -61.15 | -38.35 | -0.24 | -41.18 | 0 | -0.23 | -155.56 | -2400.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | 0.29 | 123.08 | 26.09 | -0.07 | -187.5 | -135.0 | -0.01 | 91.67 | 0.0 | -0.11 | 0 | -237.5 | 0.22 | 4.76 | -48.84 | 0.03 | 0 | 200.0 | -0.09 | -200.0 | -142.86 | 1.94 | 0 | 325.81 | -0.17 | -240.0 | -180.95 | -0.09 | 35.71 | -137.5 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | 0.13 | 159.09 | 316.67 | 0.08 | 700.0 | -55.56 | -0.12 | -1100.0 | -71.43 | 0 | -100.0 | 100.0 | 0.21 | 200.0 | 75.0 | 0 | -100.0 | -100.0 | 0.09 | 200.0 | -52.63 | -0.00 | -100.0 | -100.0 | -0.05 | 16.67 | -25.0 | -0.14 | -7.69 | -366.67 | 0.04 | 0.0 | 0.0 | 0 | -100.0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (11) | -0.22 | 37.14 | -450.0 | 0.01 | 120.0 | 200.0 | -0.01 | 0.0 | 0.0 | 0.04 | 157.14 | 300.0 | -0.21 | 47.5 | -320.0 | 0.01 | -50.0 | 0.0 | 0.03 | 200.0 | 0 | 0.68 | -44.59 | 8.11 | -0.06 | 0 | -700.0 | -0.13 | -1400.0 | -244.44 | 0.04 | 33.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (10) | -0.35 | -252.17 | -218.18 | -0.05 | -125.0 | -400.0 | -0.01 | 0.0 | 0.0 | -0.07 | -187.5 | -800.0 | -0.4 | -193.02 | -233.33 | 0.02 | 100.0 | 100.0 | -0.03 | -114.29 | 0 | 1.22 | 168.29 | 45.12 | 0 | -100.0 | 100.0 | 0.01 | -95.83 | 107.69 | 0.03 | -25.0 | -25.0 | 0.01 | 0 | 0.0 | -700.00 | -952.17 | 0 |
| 21Q4 (9) | 0.23 | 483.33 | -8.0 | 0.2 | 11.11 | 225.0 | -0.01 | 85.71 | 0.0 | 0.08 | 900.0 | 33.33 | 0.43 | 258.33 | 377.78 | 0.01 | 0.0 | 0.0 | 0.21 | 10.53 | 250.0 | 0.45 | -30.91 | -23.18 | 0.21 | 625.0 | 600.0 | 0.24 | 900.0 | 200.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | -100.0 | 82.14 | 113.69 | -57.29 |
| 21Q3 (8) | -0.06 | -50.0 | -154.55 | 0.18 | 1900.0 | 200.0 | -0.07 | -600.0 | -600.0 | -0.01 | 50.0 | -150.0 | 0.12 | 340.0 | -29.41 | 0.01 | 0.0 | 0 | 0.19 | 0 | 416.67 | 0.66 | 5.26 | 0 | -0.04 | -500.0 | -180.0 | -0.03 | -133.33 | -120.0 | 0.04 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | -600.00 | -2000.0 | -1190.91 |
| 21Q2 (7) | -0.04 | 63.64 | 71.43 | -0.01 | 0.0 | 66.67 | -0.01 | 0.0 | 0.0 | -0.02 | -300.0 | -100.0 | -0.05 | 58.33 | 70.59 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.62 | -25.62 | -61.25 | 0.01 | 109.09 | 116.67 | 0.09 | 169.23 | 200.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -28.57 | 0 | 83.67 |
| 21Q1 (6) | -0.11 | -144.0 | 50.0 | -0.01 | 93.75 | 91.67 | -0.01 | 0.0 | 0.0 | 0.01 | -83.33 | 133.33 | -0.12 | -233.33 | 64.71 | 0.01 | 0.0 | 0 | 0 | 100.0 | 0 | 0.84 | 42.02 | 0 | -0.11 | -466.67 | 21.43 | -0.13 | -262.5 | 13.33 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 20Q4 (5) | 0.25 | 127.27 | -51.92 | -0.16 | -366.67 | 0 | -0.01 | 0.0 | 50.0 | 0.06 | 200.0 | 200.0 | 0.09 | -47.06 | -82.69 | 0.01 | 0 | 0 | -0.14 | -133.33 | 0 | 0.59 | 0 | 0 | 0.03 | -40.0 | -70.0 | 0.08 | -46.67 | -33.33 | 0.04 | 0.0 | -20.0 | 0.01 | 0.0 | 0.0 | 192.31 | 249.65 | -33.43 |
| 20Q3 (4) | 0.11 | 178.57 | 0.0 | 0.06 | 300.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.02 | 300.0 | 0.0 | 0.17 | 200.0 | 0.0 | 0 | -100.0 | 0.0 | -0.06 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.05 | 183.33 | 0.0 | 0.15 | 400.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 55.00 | 131.43 | 0.0 |
| 20Q2 (3) | -0.14 | 36.36 | 0.0 | -0.03 | 75.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 66.67 | 0.0 | -0.17 | 50.0 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 1.61 | 0 | 0.0 | -0.06 | 57.14 | 0.0 | 0.03 | 120.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -175.00 | 0 | 0.0 |
| 20Q1 (2) | -0.22 | -142.31 | 0.0 | -0.12 | 0 | 0.0 | -0.01 | 50.0 | 0.0 | -0.03 | -250.0 | 0.0 | -0.34 | -165.38 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.14 | -240.0 | 0.0 | -0.15 | -225.0 | 0.0 | 0.04 | -20.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 288.89 | 0.0 | 0.0 |
