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) | 0.93 | 12.05 | 2.33 | 0 | -2.77 | 0 | 0 | 0 | 3.26 | 0 | 0.68 | -59.04 | -0.02 | 0 | 33.33 | -58.63 | -0.4 | 0 | 1.19 | 221.62 | 0.14 | 27.27 | 0.04 | -76.47 | 67.88 | -46.84 |
| 2022 (9) | 0.83 | 0 | -1.84 | 0 | 3.18 | 183.93 | 0 | 0 | -1.01 | 0 | 1.66 | 2666.67 | 0 | 0 | 80.58 | 598.38 | -0.15 | 0 | 0.37 | 0 | 0.11 | 57.14 | 0.17 | 0 | 127.69 | 0 |
| 2021 (8) | -0.18 | 0 | -1.14 | 0 | 1.12 | 833.33 | 0 | 0 | -1.32 | 0 | 0.06 | 500.0 | 0 | 0 | 11.54 | 615.38 | -0.42 | 0 | -0.24 | 0 | 0.07 | 75.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | 0.15 | 15.38 | -0.01 | 0 | 0.12 | 0 | 0 | 0 | 0.14 | 0.0 | 0.01 | 0 | 0 | 0 | 1.61 | 0 | -0.12 | 0 | -0.06 | 0 | 0.04 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.13 | 0 | 0.01 | 0 | -0.22 | 0 | 0 | 0 | 0.14 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.1 | 0 | 0.01 | 0 | 0.04 | 0.0 | 0 | 0 | 260.00 | 0 |
| 2018 (5) | -0.02 | 0 | -0.04 | 0 | -0.25 | 0 | 0 | 0 | -0.06 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.2 | 0 | -0.18 | 0 | 0.04 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.05 | 0 | -0.02 | 0 | -0.1 | 0 | 0 | 0 | -0.07 | 0 | 0.02 | 100.0 | 0 | 0 | 1.42 | 78.72 | -0.06 | 0 | 0.09 | 200.0 | 0.04 | 0.0 | 0 | 0 | -38.46 | 0 |
| 2016 (3) | 0.11 | 1000.0 | -0.01 | 0 | -0.21 | 0 | 0 | 0 | 0.1 | -9.09 | 0.01 | 0 | 0 | 0 | 0.79 | 0 | -0.03 | 0 | 0.03 | 0 | 0.04 | -20.0 | 0 | 0 | 157.14 | 0 |
| 2015 (2) | 0.01 | -91.67 | 0.1 | 0 | 0.11 | 120.0 | 0 | 0 | 0.11 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.04 | 0 | -0.08 | 0 | 0.05 | -58.33 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.12 | -66.67 | -0.16 | 0 | 0.05 | 0 | 0.12 | 0 | -0.04 | 0 | 0.05 | 66.67 | 0 | 0 | 3.29 | 105.04 | -0.1 | 0 | -0.05 | 0 | 0.12 | -25.0 | 0 | 0 | 171.43 | 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) | -0.21 | 64.41 | 87.04 | -0.21 | -2000.0 | -106.5 | -0.11 | -123.91 | 93.49 | 0.01 | 0 | 200.0 | -0.42 | 30.0 | -126.09 | 0.07 | -61.11 | 120.59 | -0.09 | 0 | -123.68 | 10.29 | 31.54 | 112.41 | -0.04 | 20.0 | 80.95 | -0.09 | -80.0 | -107.26 | 0.06 | 0.0 | 100.0 | 0 | 0 | -100.0 | 0.00 | 100.0 | 100.0 |
| 24Q2 (19) | -0.59 | 70.05 | -326.92 | -0.01 | 96.67 | 98.36 | 0.46 | -88.53 | 53.33 | 0 | 100.0 | 100.0 | -0.6 | 73.57 | -71.43 | 0.18 | -40.0 | -75.68 | 0 | 0 | -100.0 | 7.83 | -10.78 | -93.76 | -0.05 | -121.74 | 58.33 | -0.05 | -122.73 | 58.33 | 0.06 | 0.0 | 100.0 | 0 | 0 | -100.0 | -5900.00 | -738.58 | 0 |
| 24Q1 (18) | -1.97 | -234.01 | -340.24 | -0.3 | 3.23 | -1100.0 | 4.01 | 735.42 | 315.59 | -0.01 | -200.0 | -120.0 | -2.27 | -295.69 | -367.06 | 0.3 | 11.11 | 2900.0 | 0 | 0 | 100.0 | 8.77 | -72.06 | 57.89 | 0.23 | 475.0 | 309.09 | 0.22 | 633.33 | 340.0 | 0.06 | 20.0 | 100.0 | 0 | 0 | -100.0 | -703.57 | -138.29 | -177.22 |
| 23Q4 (17) | 1.47 | 190.74 | -10.37 | -0.31 | -109.6 | 53.03 | 0.48 | 128.4 | 1500.0 | 0.01 | 200.0 | 0 | 1.16 | -27.95 | 18.37 | 0.27 | 179.41 | -52.63 | 0 | -100.0 | 100.0 | 31.40 | 137.86 | -11.87 | 0.04 | 119.05 | -76.47 | 0.03 | -97.58 | -80.0 | 0.05 | 66.67 | 66.67 | 0 | -100.0 | -100.0 | 1837.50 | 1551.85 | 280.95 |
| 23Q3 (16) | -1.62 | -723.08 | -4150.0 | 3.23 | 629.51 | 339.26 | -1.69 | -663.33 | -243.22 | -0.01 | 80.0 | 0 | 1.61 | 560.0 | 222.9 | -0.34 | -145.95 | -140.96 | 0.38 | 171.43 | 0 | -82.93 | -166.12 | -106.99 | -0.21 | -75.0 | -40.0 | 1.24 | 1133.33 | 788.89 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -126.56 | 0 | 0 |
| 23Q2 (15) | 0.26 | -68.29 | 252.94 | -0.61 | -2133.33 | -134.62 | 0.3 | 116.13 | -73.21 | -0.05 | -200.0 | 0 | -0.35 | -141.18 | 18.6 | 0.74 | 7300.0 | 196.0 | 0.14 | 125.93 | 0 | 125.42 | 2157.63 | 5.36 | -0.12 | -9.09 | -100.0 | -0.12 | -340.0 | -100.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | 0 |
| 23Q1 (14) | 0.82 | -50.0 | 222.39 | 0.03 | 104.55 | -93.18 | -1.86 | -6300.0 | -318.82 | 0.05 | 0 | 0 | 0.85 | -13.27 | 469.57 | 0.01 | -98.25 | 0 | -0.54 | -2600.0 | 0 | 5.56 | -84.41 | 0 | -0.11 | -164.71 | 8.33 | 0.05 | -66.67 | -89.13 | 0.03 | 0.0 | 0.0 | 0.01 | -93.75 | 0 | 911.11 | 88.89 | 766.33 |
| 22Q4 (13) | 1.64 | 4000.0 | 756.0 | -0.66 | 51.11 | -3400.0 | 0.03 | -97.46 | -83.33 | 0 | 0 | 0 | 0.98 | 174.81 | 526.09 | 0.57 | -31.33 | 0 | -0.02 | 0 | 0 | 35.62 | -97.0 | 0 | 0.17 | 213.33 | 200.0 | 0.15 | 183.33 | 236.36 | 0.03 | 0.0 | 0.0 | 0.16 | 0 | 0 | 482.35 | 0 | 0 |
| 22Q3 (12) | 0.04 | 123.53 | -71.43 | -1.35 | -419.23 | -29.81 | 1.18 | 5.36 | 21.65 | 0 | 0 | 0 | -1.31 | -204.65 | -45.56 | 0.83 | 232.0 | 1975.0 | 0 | 0 | 0 | 1185.71 | 896.0 | 4346.43 | -0.15 | -150.0 | -36.36 | -0.18 | -200.0 | -100.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.17 | 74.63 | -142.86 | -0.26 | -159.09 | -100.0 | 1.12 | 31.76 | 5700.0 | 0 | 0 | 100.0 | -0.43 | -86.96 | -115.0 | 0.25 | 0 | 1150.0 | 0 | 0 | 0 | 119.05 | 0 | 495.24 | -0.06 | 50.0 | 25.0 | -0.06 | -113.04 | -50.0 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q1 (10) | -0.67 | -168.0 | 0 | 0.44 | 2100.0 | 0 | 0.85 | 372.22 | 8600.0 | 0 | 0 | -100.0 | -0.23 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | 29.41 | -140.0 | 0.46 | 518.18 | 0 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | -136.73 | 0 | 0 |
| 21Q4 (9) | -0.25 | -278.57 | 0 | 0.02 | 101.92 | 300.0 | 0.18 | -81.44 | 1900.0 | 0 | 0 | 0 | -0.23 | 74.44 | -2200.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.17 | -54.55 | -466.67 | -0.11 | -22.22 | 0 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.14 | 300.0 | 380.0 | -1.04 | -700.0 | 0 | 0.97 | 4950.0 | 9800.0 | 0 | 100.0 | 0 | -0.9 | -350.0 | -1700.0 | 0.04 | 100.0 | 0 | 0 | 0 | 0 | 26.67 | 33.33 | 0 | -0.11 | -37.5 | -1200.0 | -0.09 | -125.0 | -400.0 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q2 (7) | -0.07 | 0 | -450.0 | -0.13 | 0 | 0 | -0.02 | -100.0 | 50.0 | -0.01 | -200.0 | 0 | -0.2 | 0 | -1100.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 20.00 | 0 | 0 | -0.08 | -60.0 | -33.33 | -0.04 | 0 | -33.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0 | 0 | -100.0 | 0 | 100.0 | 0 | -0.01 | 0.0 | -105.26 | 0.01 | 0 | 0 | 0 | 100.0 | -100.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.05 | -66.67 | -66.67 | 0 | 0 | 100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0 | 100.0 | -100.0 | -0.01 | 0 | 0 | -0.01 | 0.0 | 75.0 | 0 | 0 | 0 | -0.01 | 80.0 | -114.29 | 0.01 | 0 | 0 | 0 | 0 | 0 | 7.14 | 0 | 0 | -0.03 | -400.0 | -50.0 | 0 | -100.0 | 100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q3 (4) | -0.05 | -350.0 | 0.0 | 0 | 0 | 0.0 | -0.01 | 75.0 | 0.0 | 0 | 0 | 0.0 | -0.05 | -350.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.01 | 116.67 | 0.0 | 0.03 | 200.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -125.00 | 0 | 0.0 |
| 20Q2 (3) | 0.02 | -88.89 | 0.0 | 0 | 0 | 0.0 | -0.04 | -121.05 | 0.0 | 0 | 0 | 0.0 | 0.02 | -88.89 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | -100.0 | 0.0 | -0.03 | 50.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.18 | 157.14 | 0.0 | 0 | 0 | 0.0 | 0.19 | 575.0 | 0.0 | 0 | 0 | 0.0 | 0.18 | 157.14 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.03 | -50.0 | 0.0 | -0.06 | -500.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
