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) | 0.44 | -72.15 | -2.48 | 0 | 4.9 | 212.1 | 0.21 | 0 | -2.04 | 0 | 0.19 | 58.33 | 0.04 | 0 | 8.41 | 1067.88 | -0.76 | 0 | -0.45 | 0 | 0.1 | 11.11 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 1.58 | 0 | 1.39 | 0 | 1.57 | -54.89 | -0.04 | 0 | 2.97 | 0 | 0.12 | 33.33 | 0 | 0 | 0.72 | -74.57 | 2.38 | 0 | 2.67 | 0 | 0.09 | 28.57 | 0 | 0 | 57.25 | 0 |
| 2021 (8) | -0.69 | 0 | -1.59 | 0 | 3.48 | 1413.04 | 0.2 | -20.0 | -2.28 | 0 | 0.09 | -18.18 | 0 | 0 | 2.83 | -79.42 | -0.1 | 0 | -0.11 | 0 | 0.07 | -53.33 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | 0.18 | -18.18 | -0.23 | 0 | 0.23 | 0 | 0.25 | 13.64 | -0.05 | 0 | 0.11 | 22.22 | 0 | 0 | 13.75 | -11.39 | -0.12 | 0 | -0.1 | 0 | 0.15 | -44.44 | 0 | 0 | 360.00 | 0 |
| 2019 (6) | 0.22 | 0 | -0.09 | 0 | -0.12 | 0 | 0.22 | 120.0 | 0.13 | 0 | 0.09 | 0 | 0 | 0 | 15.52 | 0 | -0.52 | 0 | -0.5 | 0 | 0.27 | -10.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.26 | 0 | -0.01 | 0 | 0.43 | 168.75 | 0.1 | 0 | -0.27 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.04 | 0 | 0 | 0 | 0.3 | 36.36 | 0 | 0 | -86.67 | 0 |
| 2017 (4) | -0.07 | 0 | -0.02 | 0 | 0.16 | 0 | -0.87 | 0 | -0.09 | 0 | 0.02 | 0 | 0 | 0 | 2.15 | 0 | -0.22 | 0 | 0.88 | 417.65 | 0.22 | 120.0 | 0 | 0 | -6.36 | 0 |
| 2016 (3) | 0.06 | 0 | 0.03 | 0 | -0.12 | 0 | -0.15 | 0 | 0.09 | 0 | 0 | 0 | 0.03 | 0 | -0.00 | 0 | -0.16 | 0 | 0.17 | 0 | 0.1 | 25.0 | 0 | 0 | 22.22 | 0 |
| 2015 (2) | -0.14 | 0 | -0.02 | 0 | 0.16 | 0.0 | 0.12 | 20.0 | -0.16 | 0 | 0.03 | 0 | 0 | 0 | 5.45 | 0 | -0.28 | 0 | -0.28 | 0 | 0.08 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.19 | 0 | 0 | 0 | 0.16 | 1500.0 | 0.1 | 100.0 | -0.19 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -0.37 | 0 | -0.38 | 0 | 0.08 | -38.46 | 0.01 | 0.0 | 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) | -0.62 | -31.91 | 10.14 | -1.09 | -165.85 | -6.86 | -1.16 | -2033.33 | -451.52 | 0.04 | -33.33 | 33.33 | -1.71 | -94.32 | 0.0 | 0.06 | 500.0 | 100.0 | -0.11 | 0 | 0 | 7.79 | 507.79 | -87.01 | 0 | 100.0 | 100.0 | 0.11 | -21.43 | 375.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -442.86 | -60.18 | 0 |
| 24Q2 (19) | -0.47 | -230.56 | -267.86 | -0.41 | -925.0 | -310.0 | 0.06 | 105.66 | -98.05 | 0.06 | -33.33 | 200.0 | -0.88 | -375.0 | -588.89 | 0.01 | -66.67 | -90.0 | 0 | 0 | 0 | 1.28 | -99.15 | -88.85 | -0.03 | 90.32 | 80.0 | 0.14 | 227.27 | 250.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -276.47 | 0 | -169.12 |
| 24Q1 (18) | 0.36 | 164.29 | -74.65 | -0.04 | 97.06 | -500.0 | -1.06 | -2020.0 | -167.95 | 0.09 | -18.18 | 125.0 | 0.32 | 116.67 | -77.62 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 150.00 | 150.0 | 6400.0 | -0.31 | 11.43 | -1650.0 | -0.11 | 78.0 | -320.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | -0.56 | 18.84 | -122.22 | -1.36 | -33.33 | -431.71 | -0.05 | -115.15 | -102.98 | 0.11 | 266.67 | 155.0 | -1.92 | -12.28 | -165.53 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 60.00 | 0.0 | 5860.0 | -0.35 | -20.69 | -683.33 | -0.5 | -1150.0 | -933.33 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | -0.69 | -346.43 | -592.86 | -1.02 | -920.0 | -272.88 | 0.33 | -89.25 | 43.48 | 0.03 | 50.0 | -40.0 | -1.71 | -1050.0 | -334.25 | 0.03 | -70.0 | 200.0 | 0 | 0 | 0 | 60.00 | 422.0 | 33320.0 | -0.29 | -93.33 | -135.37 | -0.04 | -200.0 | -103.64 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 0.28 | -80.28 | 131.82 | -0.1 | -1100.0 | -147.62 | 3.07 | 96.79 | 1434.78 | 0.02 | -50.0 | -60.0 | 0.18 | -87.41 | 126.87 | 0.1 | 233.33 | 900.0 | 0 | 0 | 0 | 11.49 | 398.08 | 7382.76 | -0.15 | -850.0 | -111.54 | 0.04 | -20.0 | -96.85 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 400.00 | -80.28 | 686.36 |
| 23Q1 (14) | 1.42 | -43.65 | 810.0 | 0.01 | -97.56 | -94.44 | 1.56 | -7.14 | 1518.18 | 0.04 | 120.0 | -33.33 | 1.43 | -51.19 | 7250.0 | 0.03 | 0.0 | -57.14 | 0 | 0 | 0 | 2.31 | 129.23 | -46.92 | 0.02 | -66.67 | -90.48 | 0.05 | -16.67 | -79.17 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2028.57 | -35.6 | 2737.14 |
| 22Q4 (13) | 2.52 | 1700.0 | 940.0 | 0.41 | -30.51 | 1125.0 | 1.68 | 630.43 | 1966.67 | -0.2 | -500.0 | -500.0 | 2.93 | 301.37 | 961.76 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 1.01 | 460.74 | -52.68 | 0.06 | -92.68 | 185.71 | 0.06 | -94.55 | 185.71 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 3150.00 | 25100.0 | 0 |
| 22Q3 (12) | 0.14 | 115.91 | 0.0 | 0.59 | 180.95 | 2066.67 | 0.23 | 200.0 | -81.75 | 0.05 | 0.0 | 0.0 | 0.73 | 208.96 | 563.64 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.18 | 16.88 | -93.78 | 0.82 | -36.92 | 0 | 1.1 | -13.39 | 11100.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 12.50 | 118.32 | -99.11 |
| 22Q2 (11) | -0.88 | -340.0 | -528.57 | 0.21 | 16.67 | 113.38 | -0.23 | -109.09 | -111.17 | 0.05 | -16.67 | -16.67 | -0.67 | -3250.0 | 60.82 | 0.01 | -85.71 | 0.0 | 0 | 0 | 0 | 0.15 | -96.47 | -88.79 | 1.3 | 519.05 | 2700.0 | 1.27 | 429.17 | 2640.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -68.22 | 11.32 | 0 |
| 22Q1 (10) | -0.2 | 33.33 | 50.0 | 0.18 | 550.0 | 260.0 | -0.11 | -22.22 | -144.0 | 0.06 | 20.0 | 20.0 | -0.02 | 94.12 | 94.29 | 0.07 | 250.0 | 133.33 | 0 | 0 | 0 | 4.35 | 104.35 | -30.43 | 0.21 | 400.0 | 950.0 | 0.24 | 442.86 | 700.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -76.92 | 0 | 90.38 |
| 21Q4 (9) | -0.3 | -314.29 | -330.77 | -0.04 | -33.33 | 69.23 | -0.09 | -107.14 | -800.0 | 0.05 | 0.0 | 25.0 | -0.34 | -409.09 | 0 | 0.02 | -33.33 | 0 | 0 | 0 | 0 | 2.13 | -26.24 | 0 | -0.07 | 0 | -40.0 | -0.07 | -600.0 | -75.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q3 (8) | 0.14 | 200.0 | 300.0 | -0.03 | 98.09 | -200.0 | 1.26 | -38.83 | 366.67 | 0.05 | -16.67 | 0.0 | 0.11 | 106.43 | 237.5 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 2.88 | 110.58 | -27.88 | 0 | 100.0 | 100.0 | -0.01 | 80.0 | 50.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 1400.00 | 0 | 300.0 |
| 21Q2 (7) | -0.14 | 65.0 | -1500.0 | -1.57 | -3240.0 | -3040.0 | 2.06 | 724.0 | 5050.0 | 0.06 | 20.0 | 0.0 | -1.71 | -388.57 | -4175.0 | 0.01 | -66.67 | -83.33 | 0 | 0 | 0 | 1.37 | -78.08 | -95.89 | -0.05 | -350.0 | -150.0 | -0.05 | -266.67 | -400.0 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q1 (6) | -0.4 | -407.69 | -463.64 | 0.05 | 138.46 | 225.0 | 0.25 | 2600.0 | 457.14 | 0.05 | 25.0 | -50.0 | -0.35 | 0 | -600.0 | 0.03 | 0 | -25.0 | 0 | 0 | 0 | 6.25 | 0 | -73.44 | 0.02 | 140.0 | 166.67 | 0.03 | 175.0 | 200.0 | 0.02 | -33.33 | -60.0 | 0 | 0 | 0 | -800.00 | 0 | -245.45 |
| 20Q4 (5) | 0.13 | 285.71 | 0.0 | -0.13 | -1200.0 | -116.67 | -0.01 | -103.7 | 85.71 | 0.04 | -20.0 | -33.33 | 0 | 100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.05 | -150.0 | 66.67 | -0.04 | -100.0 | 71.43 | 0.03 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q3 (4) | -0.07 | -800.0 | 0.0 | -0.01 | 80.0 | 0.0 | 0.27 | 575.0 | 0.0 | 0.05 | -16.67 | 0.0 | -0.08 | -100.0 | 0.0 | 0.01 | -83.33 | 0.0 | 0 | 0 | 0.0 | 4.00 | -88.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.02 | -100.0 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | -700.00 | -2200.0 | 0.0 |
| 20Q2 (3) | 0.01 | -90.91 | 0.0 | -0.05 | -25.0 | 0.0 | 0.04 | 157.14 | 0.0 | 0.06 | -40.0 | 0.0 | -0.04 | -157.14 | 0.0 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0.0 | 33.33 | 41.67 | 0.0 | -0.02 | 33.33 | 0.0 | -0.01 | 66.67 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0.0 | 33.33 | -93.94 | 0.0 |
| 20Q1 (2) | 0.11 | -15.38 | 0.0 | -0.04 | 33.33 | 0.0 | -0.07 | 0.0 | 0.0 | 0.1 | 66.67 | 0.0 | 0.07 | 0.0 | 0.0 | 0.04 | -42.86 | 0.0 | 0 | 0 | 0.0 | 23.53 | -56.3 | 0.0 | -0.03 | 80.0 | 0.0 | -0.03 | 78.57 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | 550.00 | 0 | 0.0 |
| 19Q4 (1) | 0.13 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 53.85 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
