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) | -0.75 | 0 | 0.23 | -79.82 | 0.08 | 0 | 0.06 | 100.0 | -0.52 | 0 | 0.07 | -76.67 | -0.02 | 0 | 2.18 | -79.28 | -0.84 | 0 | -0.75 | 0 | 0.28 | 7.69 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.43 | 0 | 1.14 | 2180.0 | -1.17 | 0 | 0.03 | 0 | 1.57 | 0 | 0.3 | 130.77 | 0 | 0 | 10.53 | 271.66 | -0.88 | 0 | 0 | 0 | 0.26 | 18.18 | 0.01 | 0.0 | 159.26 | 0 |
| 2021 (8) | -0.86 | 0 | 0.05 | 0 | 0.74 | 0 | -0.02 | 0 | -0.81 | 0 | 0.13 | -18.75 | 0 | 0 | 2.83 | -5.3 | -0.65 | 0 | -0.53 | 0 | 0.22 | 10.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2020 (7) | 0.4 | 0 | -0.17 | 0 | -0.03 | 0 | 0.02 | 100.0 | 0.23 | 0 | 0.16 | 128.57 | 0 | 0 | 2.99 | 79.01 | 0.12 | 0 | 0.2 | 0 | 0.2 | 53.85 | 0.01 | 0 | 97.56 | 0 |
| 2019 (6) | -0.02 | 0 | -0.08 | 0 | 0.22 | -29.03 | 0.01 | 0 | -0.1 | 0 | 0.07 | -58.82 | 0 | 0 | 1.67 | -50.57 | -0.85 | 0 | -0.87 | 0 | 0.13 | 44.44 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.54 | 0 | -0.18 | 0 | 0.31 | 520.0 | -0.01 | 0 | -0.72 | 0 | 0.17 | -32.0 | 0 | 0 | 3.38 | -27.13 | -0.32 | 0 | -0.09 | 0 | 0.09 | -18.18 | 0.01 | 0.0 | -5400.00 | 0 |
| 2017 (4) | 0.03 | -88.46 | -0.25 | 0 | 0.05 | 0 | 0.01 | 0 | -0.22 | 0 | 0.25 | 212.5 | 0 | 0 | 4.64 | 231.05 | -0.22 | 0 | -0.04 | 0 | 0.11 | -8.33 | 0.01 | 0.0 | 37.50 | -66.83 |
| 2016 (3) | 0.26 | -65.33 | -0.08 | 0 | -0.12 | 0 | 0 | 0 | 0.18 | -79.31 | 0.08 | 166.67 | 0 | 0 | 1.40 | 151.72 | -0.16 | 0 | 0.1 | 0 | 0.12 | -14.29 | 0.01 | -50.0 | 113.04 | 0 |
| 2015 (2) | 0.75 | 0 | 0.12 | 0 | -0.35 | 0 | -0.05 | 0 | 0.87 | 0 | 0.03 | -72.73 | 0 | 0 | 0.56 | -62.25 | -0.44 | 0 | -0.35 | 0 | 0.14 | -12.5 | 0.02 | 0.0 | 0.00 | 0 |
| 2014 (1) | -0.9 | 0 | -0.08 | 0 | 0.62 | 72.22 | 0.05 | 0 | -0.98 | 0 | 0.11 | -80.36 | 0 | 0 | 1.47 | -80.49 | -0.68 | 0 | -0.63 | 0 | 0.16 | -5.88 | 0.02 | -33.33 | 0.00 | 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) | -0.08 | 72.41 | 52.94 | -0.01 | 0.0 | 0.0 | -1.04 | -148.83 | -2180.0 | 0.02 | 0 | -71.43 | -0.09 | 70.0 | 50.0 | 0.02 | 100.0 | 100.0 | 0 | 100.0 | 0 | 3.70 | 74.07 | 125.93 | -0.54 | 0.0 | -100.0 | -0.54 | 6.9 | -116.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.29 | -107.14 | 25.64 | -0.01 | 0 | 75.0 | 2.13 | 5425.0 | 4360.0 | 0 | 0 | 100.0 | -0.3 | -114.29 | 30.23 | 0.01 | 0 | -75.0 | -0.01 | 0 | 0 | 2.13 | 0 | -55.85 | -0.54 | -116.0 | -157.14 | -0.58 | -141.67 | -222.22 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.14 | 61.11 | -182.35 | 0 | -100.0 | -100.0 | -0.04 | -136.36 | 0.0 | 0 | 100.0 | -100.0 | -0.14 | -7.69 | -163.64 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.25 | 0.0 | -108.33 | -0.24 | -14.29 | -100.0 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.36 | -111.76 | -357.14 | 0.23 | 2400.0 | 165.71 | 0.11 | 120.0 | -31.25 | -0.02 | -128.57 | 71.43 | -0.13 | 27.78 | 38.1 | 0.01 | 0.0 | -96.55 | -0.02 | 0 | 0 | 1.33 | -18.67 | -95.77 | -0.25 | 7.41 | -177.78 | -0.21 | 16.0 | -110.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.17 | 56.41 | -151.52 | -0.01 | 75.0 | -102.04 | 0.05 | 200.0 | 123.81 | 0.07 | 275.0 | 40.0 | -0.18 | 58.14 | -121.95 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0 | 1.64 | -65.98 | 19.67 | -0.27 | -28.57 | -80.0 | -0.25 | -38.89 | -278.57 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | -0.39 | -329.41 | -269.57 | -0.04 | -180.0 | -106.56 | -0.05 | -25.0 | 92.65 | -0.04 | -180.0 | -100.0 | -0.43 | -295.45 | -151.19 | 0.04 | 100.0 | 300.0 | 0 | 0 | 0 | 4.82 | 145.78 | 155.42 | -0.21 | -75.0 | 34.38 | -0.18 | -50.0 | -700.0 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | 0.17 | 21.43 | 165.38 | 0.05 | 114.29 | -87.18 | -0.04 | -125.0 | 90.7 | 0.05 | 171.43 | -28.57 | 0.22 | 204.76 | 69.23 | 0.02 | -93.1 | 0 | 0 | 0 | 0 | 1.96 | -93.78 | 0 | -0.12 | -33.33 | 63.64 | -0.12 | -20.0 | -100.0 | 0.07 | 0.0 | 40.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.14 | -57.58 | 158.33 | -0.35 | -171.43 | -305.88 | 0.16 | 176.19 | 6.67 | -0.07 | -240.0 | -800.0 | -0.21 | -125.61 | -200.0 | 0.29 | 2800.0 | 2800.0 | 0 | 0 | 0 | 31.52 | 2201.09 | 2894.57 | -0.09 | 40.0 | -28.57 | -0.1 | -171.43 | -233.33 | 0.07 | -12.5 | 16.67 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 0.33 | 43.48 | 203.12 | 0.49 | -19.67 | 2550.0 | -0.21 | 69.12 | -333.33 | 0.05 | 350.0 | 150.0 | 0.82 | -2.38 | 341.18 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 1.37 | -27.4 | -55.71 | -0.15 | 53.12 | 51.61 | 0.14 | 366.67 | 146.67 | 0.08 | 33.33 | 33.33 | 0 | 0 | 0 | 150.00 | -41.3 | 0 |
| 22Q2 (11) | 0.23 | 188.46 | 221.05 | 0.61 | 56.41 | 862.5 | -0.68 | -58.14 | -251.11 | -0.02 | -128.57 | -300.0 | 0.84 | 546.15 | 411.11 | 0.01 | 0 | -87.5 | 0 | 0 | 0 | 1.89 | 0 | -73.82 | -0.32 | 3.03 | -77.78 | 0.03 | 150.0 | 121.43 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 255.56 | 0 | 0 |
| 22Q1 (10) | -0.26 | -8.33 | -136.36 | 0.39 | 129.41 | 2050.0 | -0.43 | -386.67 | -1175.0 | 0.07 | 600.0 | 240.0 | 0.13 | 285.71 | 200.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.33 | -371.43 | -266.67 | -0.06 | -100.0 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q4 (9) | -0.24 | 25.0 | -71.43 | 0.17 | 950.0 | 1800.0 | 0.15 | 66.67 | -40.0 | 0.01 | -50.0 | -50.0 | -0.07 | 79.41 | 53.33 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 1.05 | -65.96 | 70.53 | -0.07 | 77.42 | -158.33 | -0.03 | 90.0 | -123.08 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | -800.00 | 0 | -928.57 |
| 21Q3 (8) | -0.32 | -68.42 | -1166.67 | -0.02 | 75.0 | 33.33 | 0.09 | -80.0 | 800.0 | 0.02 | 100.0 | 300.0 | -0.34 | -25.93 | 0 | 0.03 | -62.5 | 0.0 | 0 | 0 | 0 | 3.09 | -57.09 | 41.24 | -0.31 | -72.22 | -1450.0 | -0.3 | -114.29 | -1100.0 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | -0.19 | -72.73 | -157.58 | -0.08 | -300.0 | 11.11 | 0.45 | 1025.0 | 381.25 | 0.01 | 120.0 | 0.0 | -0.27 | -107.69 | -212.5 | 0.08 | 300.0 | 0.0 | 0 | 0 | 0 | 7.21 | 462.16 | 27.03 | -0.18 | -100.0 | -228.57 | -0.14 | -133.33 | -193.33 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | -0.11 | 21.43 | -157.89 | -0.02 | -100.0 | 50.0 | 0.04 | -84.0 | 130.77 | -0.05 | -350.0 | 0 | -0.13 | 13.33 | -186.67 | 0.02 | 100.0 | -50.0 | 0 | 0 | 0 | 1.28 | 107.69 | -69.23 | -0.09 | -175.0 | 25.0 | -0.06 | -146.15 | 50.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (5) | -0.14 | -566.67 | -158.33 | -0.01 | 66.67 | 66.67 | 0.25 | 2400.0 | 278.57 | 0.02 | 300.0 | 166.67 | -0.15 | 0 | -171.43 | 0.01 | -66.67 | -66.67 | 0 | 0 | 0 | 0.62 | -71.81 | -75.31 | 0.12 | 700.0 | 0 | 0.13 | 333.33 | 208.33 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | -77.78 | -307.41 | 0 |
| 20Q3 (4) | 0.03 | -90.91 | 0.0 | -0.03 | 66.67 | 0.0 | 0.01 | 106.25 | 0.0 | -0.01 | -200.0 | 0.0 | 0 | -100.0 | 0.0 | 0.03 | -62.5 | 0.0 | 0 | 0 | 0.0 | 2.19 | -61.41 | 0.0 | -0.02 | -114.29 | 0.0 | 0.03 | -80.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 37.50 | -77.27 | 0.0 |
| 20Q2 (3) | 0.33 | 73.68 | 0.0 | -0.09 | -125.0 | 0.0 | -0.16 | -23.08 | 0.0 | 0.01 | 0 | 0.0 | 0.24 | 60.0 | 0.0 | 0.08 | 100.0 | 0.0 | 0 | 0 | 0.0 | 5.67 | 36.17 | 0.0 | 0.14 | 216.67 | 0.0 | 0.15 | 225.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 165.00 | 0 | 0.0 |
| 20Q1 (2) | 0.19 | -20.83 | 0.0 | -0.04 | -33.33 | 0.0 | -0.13 | 7.14 | 0.0 | 0 | 100.0 | 0.0 | 0.15 | -28.57 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | 4.17 | 66.67 | 0.0 | -0.12 | 0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.24 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.50 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
