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) | -0.58 | 0 | -0.38 | 0 | -0.02 | 0 | -0.02 | 0 | -0.96 | 0 | 0.02 | -84.62 | 0 | 0 | 0.39 | -82.14 | -0.87 | 0 | -0.71 | 0 | 0.16 | 6.67 | 0.04 | -20.0 | 0.00 | 0 |
| 2022 (9) | -0.26 | 0 | -0.2 | 0 | -0.05 | 0 | 0.12 | 50.0 | -0.46 | 0 | 0.13 | 333.33 | 0 | 0 | 2.17 | 473.68 | -1.06 | 0 | -0.87 | 0 | 0.15 | 15.38 | 0.05 | -37.5 | 0.00 | 0 |
| 2021 (8) | -2.02 | 0 | 3.66 | 0 | -0.06 | 0 | 0.08 | 700.0 | 1.64 | 105.0 | 0.03 | -78.57 | 0 | 0 | 0.38 | -71.19 | -1.19 | 0 | 1.09 | 0 | 0.13 | -23.53 | 0.08 | 14.29 | -155.38 | 0 |
| 2020 (7) | 1.38 | 0 | -0.58 | 0 | -0.56 | 0 | 0.01 | 0 | 0.8 | 0 | 0.14 | 133.33 | 0 | 0 | 1.31 | 162.66 | -0.63 | 0 | -0.48 | 0 | 0.17 | 6.25 | 0.07 | 16.67 | 0.00 | 0 |
| 2019 (6) | -1.11 | 0 | -0.01 | 0 | 0.44 | 0 | -0.23 | 0 | -1.12 | 0 | 0.06 | -40.0 | 0.07 | 600.0 | 0.50 | -24.4 | -0.83 | 0 | -0.65 | 0 | 0.16 | 128.57 | 0.06 | -25.0 | 0.00 | 0 |
| 2018 (5) | -0.79 | 0 | 0.17 | 240.0 | 0 | 0 | 0.26 | 0 | -0.62 | 0 | 0.1 | 150.0 | 0.01 | 0 | 0.66 | 96.76 | -0.82 | 0 | -0.29 | 0 | 0.07 | -22.22 | 0.08 | -57.89 | 0.00 | 0 |
| 2017 (4) | -1.05 | 0 | 0.05 | -87.8 | -0.01 | 0 | -0.12 | 0 | -1.0 | 0 | 0.04 | -42.86 | -0.01 | 0 | 0.34 | -68.98 | -0.94 | 0 | -0.98 | 0 | 0.09 | 28.57 | 0.19 | -61.22 | 0.00 | 0 |
| 2016 (3) | -2.29 | 0 | 0.41 | -98.07 | -2.7 | 0 | 0 | 0 | -1.88 | 0 | 0.07 | 16.67 | 0 | 0 | 1.08 | 73.56 | -1.44 | 0 | -0.85 | 0 | 0.07 | -30.0 | 0.49 | 13.95 | 0.00 | 0 |
| 2015 (2) | -0.84 | 0 | 21.24 | 0 | -13.68 | 0 | 0 | 0 | 20.4 | 0 | 0.06 | 50.0 | 0.01 | 0 | 0.62 | 145.84 | -2.97 | 0 | -2.45 | 0 | 0.1 | -64.29 | 0.43 | -42.67 | 0.00 | 0 |
| 2014 (1) | -0.75 | 0 | -8.25 | 0 | 4.84 | -15.97 | 0.33 | 120.0 | -9.0 | 0 | 0.04 | -33.33 | -0.23 | 0 | 0.25 | -23.85 | -2.53 | 0 | -2.68 | 0 | 0.28 | -12.5 | 0.75 | -13.79 | 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) | -0.33 | -194.29 | -206.45 | -0.01 | 0 | 85.71 | -0.01 | 0.0 | 0 | -0.23 | -155.56 | -155.56 | -0.34 | -197.14 | -241.67 | 0.01 | 0 | -50.0 | 0 | 0 | -100.0 | 0.84 | 0 | -51.26 | -0.16 | 11.11 | 5.88 | -0.11 | 15.38 | -37.5 | 0.03 | 0.0 | -25.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.35 | 212.9 | 683.33 | 0 | 100.0 | 100.0 | -0.01 | 0.0 | 66.67 | -0.09 | -50.0 | -250.0 | 0.35 | 189.74 | 537.5 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 0 | -0.18 | 35.71 | 18.18 | -0.13 | 35.0 | 23.53 | 0.03 | -25.0 | -25.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.31 | -210.0 | 56.94 | -0.08 | 73.33 | 0 | -0.01 | 0.0 | -150.0 | -0.06 | -166.67 | 14.29 | -0.39 | 2.5 | 45.83 | 0.05 | 0 | 0 | 0 | 0 | 0 | 4.85 | 0 | 0 | -0.28 | -21.74 | -16.67 | -0.2 | 16.67 | 9.09 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.1 | -132.26 | -138.46 | -0.3 | -328.57 | -328.57 | -0.01 | 0 | 50.0 | 0.09 | 200.0 | -40.0 | -0.4 | -266.67 | -310.53 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.23 | -35.29 | 23.33 | -0.24 | -200.0 | 22.58 | 0.04 | 0.0 | -20.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.31 | 616.67 | 255.0 | -0.07 | -250.0 | -16.67 | 0 | 100.0 | 100.0 | -0.09 | -250.0 | -800.0 | 0.24 | 400.0 | 192.31 | 0.02 | 0 | -50.0 | 0.01 | 200.0 | 0 | 1.72 | 0 | -40.95 | -0.17 | 22.73 | 32.0 | -0.08 | 52.94 | 50.0 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.06 | 91.67 | -200.0 | -0.02 | 0 | 0.0 | -0.03 | -250.0 | -200.0 | 0.06 | 185.71 | 200.0 | -0.08 | 88.89 | -100.0 | 0 | 0 | -100.0 | -0.01 | 0 | 0 | -0.00 | 0 | -100.0 | -0.22 | 8.33 | 18.52 | -0.17 | 22.73 | 19.05 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.72 | -376.92 | -148.28 | 0 | 100.0 | 100.0 | 0.02 | 200.0 | 300.0 | -0.07 | -146.67 | -75.0 | -0.72 | -478.95 | -118.18 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.24 | 20.0 | 4.0 | -0.22 | 29.03 | -15.79 | 0.04 | -20.0 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.26 | 230.0 | 750.0 | -0.07 | -16.67 | -600.0 | -0.02 | -100.0 | -100.0 | 0.15 | 1600.0 | 850.0 | 0.19 | 173.08 | 480.0 | 0.06 | 50.0 | 500.0 | 0 | 0 | 0 | 5.36 | 83.48 | 858.93 | -0.3 | -20.0 | 9.09 | -0.31 | -93.75 | 6.06 | 0.05 | 66.67 | 66.67 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.2 | -900.0 | 39.39 | -0.06 | -200.0 | -50.0 | -0.01 | 0.0 | 0.0 | -0.01 | -150.0 | 0.0 | -0.26 | -550.0 | 29.73 | 0.04 | 300.0 | 300.0 | 0 | 0 | -100.0 | 2.92 | 410.95 | 352.55 | -0.25 | 7.41 | -19.05 | -0.16 | 23.81 | 40.74 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.02 | 93.1 | 95.24 | -0.02 | 50.0 | -100.54 | -0.01 | 0.0 | 95.65 | 0.02 | 150.0 | 0.0 | -0.04 | 87.88 | -101.21 | 0.01 | -66.67 | 0 | 0 | 0 | 100.0 | 0.57 | -66.67 | 0 | -0.27 | -8.0 | 35.71 | -0.21 | -10.53 | -111.54 | 0.03 | -25.0 | 0.0 | 0.01 | -50.0 | -50.0 | 0.00 | 0 | 100.0 |
| 22Q1 (10) | -0.29 | -625.0 | 76.42 | -0.04 | -300.0 | -33.33 | -0.01 | 0.0 | -105.56 | -0.04 | -100.0 | -144.44 | -0.33 | -560.0 | 73.81 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 1.71 | 206.86 | 85.14 | -0.25 | 24.24 | -8.7 | -0.19 | 42.42 | -35.71 | 0.04 | 33.33 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.04 | 87.88 | -106.78 | -0.01 | 75.0 | 91.67 | -0.01 | 0.0 | 50.0 | -0.02 | -100.0 | -166.67 | -0.05 | 86.49 | -110.64 | 0.01 | 0.0 | -66.67 | 0 | -100.0 | 100.0 | 0.56 | -13.41 | -38.73 | -0.33 | -57.14 | -153.85 | -0.33 | -22.22 | -175.0 | 0.03 | 0.0 | -25.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.33 | 21.43 | -243.48 | -0.04 | -101.07 | 0 | -0.01 | 95.65 | 93.75 | -0.01 | -150.0 | -111.11 | -0.37 | -111.18 | -260.87 | 0.01 | 0 | -83.33 | 0.01 | 200.0 | 0 | 0.65 | 0 | -76.99 | -0.21 | 50.0 | 0.0 | -0.27 | -114.84 | -145.45 | 0.03 | 0.0 | -25.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q2 (7) | -0.42 | 65.85 | -380.0 | 3.73 | 12533.33 | 754.39 | -0.23 | -227.78 | -2200.0 | 0.02 | -77.78 | 114.29 | 3.31 | 362.7 | 888.1 | 0 | -100.0 | -100.0 | -0.01 | 0 | -200.0 | -0.00 | -100.0 | -100.0 | -0.42 | -82.61 | -61.54 | 1.82 | 1400.0 | 800.0 | 0.03 | -25.0 | -25.0 | 0.02 | 0.0 | 0.0 | -22.46 | 0 | 0 |
| 21Q1 (6) | -1.23 | -308.47 | -407.5 | -0.03 | 75.0 | -130.0 | 0.18 | 1000.0 | 150.0 | 0.09 | 200.0 | 125.0 | -1.26 | -368.09 | -352.0 | 0.02 | -33.33 | 100.0 | 0 | 100.0 | 0 | 0.93 | 1.54 | 164.81 | -0.23 | -76.92 | -666.67 | -0.14 | -16.67 | -1500.0 | 0.04 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 0.59 | 156.52 | 11.32 | -0.12 | 0 | -500.0 | -0.02 | 87.5 | 97.01 | 0.03 | -66.67 | -87.5 | 0.47 | 104.35 | -7.84 | 0.03 | -50.0 | 0 | -0.01 | 0 | 0 | 0.91 | -67.48 | 0 | -0.13 | 38.1 | 35.0 | -0.12 | -9.09 | 47.83 | 0.04 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.23 | 53.33 | 0.0 | 0 | 100.0 | 0.0 | -0.16 | -1500.0 | 0.0 | 0.09 | 164.29 | 0.0 | 0.23 | 154.76 | 0.0 | 0.06 | 100.0 | 0.0 | 0 | -100.0 | 0.0 | 2.80 | 121.5 | 0.0 | -0.21 | 19.23 | 0.0 | -0.11 | 57.69 | 0.0 | 0.04 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.15 | -62.5 | 0.0 | -0.57 | -670.0 | 0.0 | -0.01 | 97.22 | 0.0 | -0.14 | -450.0 | 0.0 | -0.42 | -184.0 | 0.0 | 0.03 | 200.0 | 0.0 | 0.01 | 0 | 0.0 | 1.27 | 262.03 | 0.0 | -0.26 | -766.67 | 0.0 | -0.26 | -2700.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.4 | -24.53 | 0.0 | 0.1 | 600.0 | 0.0 | -0.36 | 46.27 | 0.0 | 0.04 | -83.33 | 0.0 | 0.5 | -1.96 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.35 | 0 | 0.0 | -0.03 | 85.0 | 0.0 | 0.01 | 104.35 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 666.67 | 0 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.67 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
