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) | -0.12 | 0 | -0.11 | 0 | -0.9 | 0 | -0.08 | 0 | -0.23 | 0 | 0.11 | 120.0 | 0 | 0 | 1.55 | 216.02 | -0.38 | 0 | -0.46 | 0 | 0.03 | 0.0 | 0.03 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.63 | 0 | 1.18 | 0 | 0.82 | 0 | -0.01 | 0 | 0.55 | -40.86 | 0.05 | 0 | 0 | 0 | 0.49 | 0 | -0.32 | 0 | -0.21 | 0 | 0.03 | 200.0 | 0.03 | 0 | 0.00 | 0 |
| 2021 (8) | 1.22 | 0 | -0.29 | 0 | -0.2 | 0 | 0.09 | 0 | 0.93 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.45 | 0 | -0.36 | 0 | 0.01 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -1.09 | 0 | 0.23 | 0 | -0.46 | 0 | -0.07 | 0 | -0.86 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.1 | 0 | -0.25 | 0 | 0.01 | -50.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.42 | 0 | -0.71 | 0 | -0.12 | 0 | -0.04 | 0 | -1.13 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.05 | -88.1 | -0.06 | 0 | 0.02 | -60.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 0.1 | -23.08 | -1.51 | 0 | 0.03 | -96.55 | 0.1 | -77.78 | -1.41 | 0 | 0.02 | -88.89 | 0 | 0 | 0.06 | -89.42 | 0.42 | 0 | 0.08 | 100.0 | 0.05 | -64.29 | 0.04 | -69.23 | 58.82 | 40.27 |
| 2017 (4) | 0.13 | -76.36 | -1.31 | 0 | 0.87 | 112.2 | 0.45 | 275.0 | -1.18 | 0 | 0.18 | 260.0 | 0 | 0 | 0.53 | 125.74 | -0.31 | 0 | 0.04 | -94.03 | 0.14 | 133.33 | 0.13 | 225.0 | 41.94 | -41.29 |
| 2016 (3) | 0.55 | 0 | 3.2 | 0 | 0.41 | -60.58 | 0.12 | 50.0 | 3.75 | 0 | 0.05 | 0 | 0 | 0 | 0.23 | 0 | 0.41 | 156.25 | 0.67 | 570.0 | 0.06 | 500.0 | 0.04 | 0 | 71.43 | 0 |
| 2015 (2) | -0.07 | 0 | -1.25 | 0 | 1.04 | 215.15 | 0.08 | 0 | -1.32 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.16 | 60.0 | 0.1 | -50.0 | 0.01 | 0.0 | 0 | 0 | -63.64 | 0 |
| 2014 (1) | -0.35 | 0 | -0.03 | 0 | 0.33 | 37.5 | -0.05 | 0 | -0.38 | 0 | 0.03 | 0 | 0 | 0 | 0.19 | 0 | 0.1 | 0 | 0.2 | 0 | 0.01 | 0.0 | 0 | 0 | -166.67 | 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) | -0.2 | 76.19 | 64.29 | -0.77 | -213.24 | -396.15 | 0.25 | -30.56 | -44.44 | 0.06 | 120.0 | 500.0 | -0.97 | -506.25 | -223.33 | 0.07 | 450.0 | 133.33 | 0 | 0 | 0 | 4.02 | 526.44 | 204.41 | -0.28 | -16.67 | -211.11 | 0.46 | 170.59 | 4500.0 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | 0.0 | -40.82 | 90.28 | 97.81 |
| 24Q2 (19) | -0.84 | -566.67 | -4100.0 | 0.68 | -54.05 | 1600.0 | 0.36 | 166.67 | 166.67 | -0.3 | 0 | 0 | -0.16 | -109.64 | -900.0 | -0.02 | -166.67 | -300.0 | 0 | 0 | 0 | -0.94 | -154.09 | -262.26 | -0.24 | 4.0 | -300.0 | 0.17 | -82.83 | 0 | 0.02 | 100.0 | 100.0 | 0.01 | 0.0 | 0.0 | -420.00 | -2456.67 | -320.0 |
| 24Q1 (18) | 0.18 | -52.63 | 125.0 | 1.48 | 7500.0 | 489.47 | -0.54 | 30.77 | -1700.0 | 0 | 100.0 | -100.0 | 1.66 | 361.11 | 653.33 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | 1.74 | -25.87 | -19.19 | -0.25 | -92.31 | -150.0 | 0.99 | 382.86 | 925.0 | 0.01 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 17.82 | 0 | 0 |
| 23Q4 (17) | 0.38 | 167.86 | 11.76 | -0.02 | -107.69 | 98.21 | -0.78 | -273.33 | -160.47 | -0.12 | -1300.0 | -500.0 | 0.36 | 220.0 | 146.15 | 0.04 | 33.33 | 300.0 | 0 | 0 | 0 | 2.35 | 78.04 | 349.41 | -0.13 | -44.44 | 35.0 | -0.35 | -3600.0 | -29.63 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 23Q3 (16) | -0.56 | -2700.0 | -163.64 | 0.26 | 550.0 | 420.0 | 0.45 | 183.33 | 314.29 | 0.01 | 0 | -97.3 | -0.3 | -1600.0 | -132.26 | 0.03 | 200.0 | -25.0 | 0 | 0 | 0 | 1.32 | 127.31 | -21.04 | -0.09 | -50.0 | -12.5 | 0.01 | 0 | -85.71 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1866.67 | -1766.67 | -290.91 |
| 23Q2 (15) | -0.02 | -125.0 | 98.77 | 0.04 | 110.53 | -95.12 | -0.54 | -1700.0 | 30.77 | 0 | -100.0 | 100.0 | 0.02 | 106.67 | 102.47 | 0.01 | -66.67 | 0 | 0 | 0 | 0 | 0.58 | -73.06 | 0 | -0.06 | 40.0 | -500.0 | 0 | 100.0 | 100.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -100.00 | 0 | 0 |
| 23Q1 (14) | 0.08 | -76.47 | 136.36 | -0.38 | 66.07 | -126.57 | -0.03 | -102.33 | -105.77 | 0.03 | 250.0 | 175.0 | -0.3 | 61.54 | -124.79 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 2.16 | 312.23 | 0 | -0.1 | 50.0 | -233.33 | -0.12 | 55.56 | 0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | 0.34 | -61.36 | 30.77 | -1.12 | -2340.0 | 18.84 | 1.29 | 714.29 | 330.0 | -0.02 | -105.41 | 0 | -0.78 | -183.87 | 30.36 | 0.01 | -75.0 | 0 | 0 | 0 | 0 | 0.52 | -68.72 | 0 | -0.2 | -150.0 | -33.33 | -0.27 | -485.71 | -145.45 | 0.01 | 0.0 | 0 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (12) | 0.88 | 153.99 | 383.87 | 0.05 | -93.9 | -83.33 | -0.21 | 73.08 | -125.0 | 0.37 | 215.62 | 362.5 | 0.93 | 214.81 | 9400.0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 1.67 | 0 | 0 | -0.08 | -700.0 | -60.0 | 0.07 | 450.0 | 600.0 | 0.01 | 0.0 | 0 | 0.01 | 0.0 | 0 | 977.78 | 0 | 131.54 |
| 22Q2 (11) | -1.63 | -640.91 | -1118.75 | 0.82 | -42.66 | 0 | -0.78 | -250.0 | 35.0 | -0.32 | -700.0 | -357.14 | -0.81 | -166.94 | -606.25 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 66.67 | 92.86 | -0.02 | 0 | 85.71 | 0.01 | 0.0 | 0 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 22Q1 (10) | -0.22 | -184.62 | -119.64 | 1.43 | 203.62 | 81.01 | 0.52 | 73.33 | 446.67 | -0.04 | 0 | -144.44 | 1.21 | 208.04 | -36.65 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 80.0 | 72.73 | 0 | 100.0 | 100.0 | 0.01 | 0 | 0 | 0.01 | 0 | 0 | -1100.00 | 0 | 0 |
| 21Q4 (9) | 0.26 | 183.87 | 121.49 | -1.38 | -560.0 | -7000.0 | 0.3 | -64.29 | 175.0 | 0 | -100.0 | 100.0 | -1.12 | -11100.0 | 5.88 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | -200.0 | -114.29 | -0.11 | -1200.0 | 21.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q3 (8) | -0.31 | -293.75 | -127.93 | 0.3 | 0 | 500.0 | 0.84 | 170.0 | 189.66 | 0.08 | 214.29 | 900.0 | -0.01 | -106.25 | -100.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 64.29 | -150.0 | 0.01 | 107.14 | 112.5 | 0 | 0 | 0 | 0 | 0 | 0 | -3100.00 | 0 | 0 |
| 21Q2 (7) | 0.16 | -85.71 | 112.4 | 0 | -100.0 | 100.0 | -1.2 | -700.0 | -306.9 | -0.07 | -177.78 | 0.0 | 0.16 | -91.62 | 111.59 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | -27.27 | -800.0 | -0.14 | -16.67 | -366.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.12 | 192.56 | 273.33 | 0.79 | 3850.0 | 216.0 | -0.15 | 62.5 | 83.87 | 0.09 | 228.57 | 12.5 | 1.91 | 260.5 | 247.27 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -57.14 | -266.67 | -0.12 | 14.29 | -1300.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | -1.21 | -209.01 | -80.6 | 0.02 | -60.0 | -86.67 | -0.4 | -237.93 | -11.11 | -0.07 | -600.0 | 41.67 | -1.19 | -202.59 | -128.85 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | -250.0 | -600.0 | -0.14 | -75.0 | -16.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.11 | 186.05 | 0.0 | 0.05 | 155.56 | 0.0 | 0.29 | -50.0 | 0.0 | -0.01 | 85.71 | 0.0 | 1.16 | 184.06 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.02 | -200.0 | 0.0 | -0.08 | -166.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -1.29 | -530.0 | 0.0 | -0.09 | -136.0 | 0.0 | 0.58 | 162.37 | 0.0 | -0.07 | -187.5 | 0.0 | -1.38 | -350.91 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.02 | 166.67 | 0.0 | -0.03 | -400.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.3 | 144.78 | 0.0 | 0.25 | 66.67 | 0.0 | -0.93 | -158.33 | 0.0 | 0.08 | 166.67 | 0.0 | 0.55 | 205.77 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.03 | -200.0 | 0.0 | 0.01 | 108.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3000.00 | 0 | 0.0 |
| 19Q4 (1) | -0.67 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | -0.12 | 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 | -0.01 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
