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) | -0.32 | 0 | 0.01 | 0 | 0.21 | 40.0 | -0.01 | 0 | -0.31 | 0 | 0.01 | 0 | 0 | 0 | 2.70 | 0 | -0.66 | 0 | -0.71 | 0 | 0.14 | -17.65 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.34 | 0 | -0.04 | 0 | 0.15 | 0 | -0.01 | 0 | -0.38 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.57 | 0 | -0.59 | 0 | 0.17 | -15.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.1 | 0 | 0.2 | 0 | -0.32 | 0 | 0 | 0 | 0.1 | -86.3 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.34 | 0 | -0.31 | 0 | 0.2 | -28.57 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | 0.83 | 4050.0 | -0.1 | 0 | 0.09 | 0 | 0.01 | 0.0 | 0.73 | 2333.33 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.6 | 0 | -0.55 | 0 | 0.28 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.02 | 0 | 0.01 | 0 | -0.59 | 0 | 0.01 | 0 | 0.03 | 0 | 0.01 | -91.67 | 0 | 0 | 0.25 | -88.27 | -0.55 | 0 | -0.77 | 0 | 0.28 | -9.68 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.12 | 0 | -0.25 | 0 | 0.56 | 143.48 | -0.01 | 0 | -0.37 | 0 | 0.12 | 0.0 | 0 | 0 | 2.14 | 36.61 | -0.63 | 0 | -0.64 | 0 | 0.31 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.31 | 0 | -0.12 | 0 | 0.23 | 666.67 | 0.07 | 0 | -0.43 | 0 | 0.12 | 33.33 | 0 | 0 | 1.57 | 11.02 | 0.01 | 0 | -0.13 | 0 | 0.31 | -6.06 | 0 | 0 | -172.22 | 0 |
| 2016 (3) | -0.08 | 0 | -0.08 | 0 | 0.03 | -86.96 | -0.06 | 0 | -0.16 | 0 | 0.09 | 200.0 | 0 | 0 | 1.41 | 159.03 | -0.38 | 0 | -0.41 | 0 | 0.33 | -15.38 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.38 | 0 | -0.03 | 0 | 0.23 | 0 | 0 | 0 | -0.41 | 0 | 0.03 | -57.14 | 0 | 0 | 0.55 | -54.42 | -0.7 | 0 | -0.84 | 0 | 0.39 | -7.14 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.52 | 0 | -0.05 | 0 | -0.46 | 0 | 0.04 | 0 | 0.47 | 0 | 0.07 | -89.06 | 0 | 0 | 1.20 | -87.87 | -0.87 | 0 | -0.85 | 0 | 0.42 | 10.53 | 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) | -0.07 | 0.0 | 0.0 | 0 | 0 | 100.0 | 0.17 | -19.05 | 70.0 | 0 | 0 | 0 | -0.07 | 0.0 | 30.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.13 | 23.53 | 40.91 | -0.14 | 22.22 | 39.13 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.07 | 0.0 | -40.0 | 0 | -100.0 | -100.0 | 0.21 | 223.53 | 5.0 | 0 | 0 | 0 | -0.07 | -16.67 | -133.33 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.17 | 10.53 | -13.33 | -0.18 | 10.0 | -12.5 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.07 | -40.0 | 53.33 | 0.01 | 0 | -50.0 | -0.17 | -325.0 | -240.0 | 0 | 0 | 0 | -0.06 | -20.0 | 53.85 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 25.00 | 0.0 | 0 | -0.19 | -26.67 | -35.71 | -0.2 | -17.65 | -33.33 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.05 | 28.57 | 73.68 | 0 | 100.0 | 100.0 | -0.04 | -140.0 | -109.52 | 0 | 0 | -100.0 | -0.05 | 50.0 | 78.26 | 0.01 | 0 | 0 | 0 | 0 | 0 | 25.00 | 0 | 0 | -0.15 | 31.82 | 21.05 | -0.17 | 26.09 | 15.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.07 | -40.0 | 12.5 | -0.03 | -250.0 | 0 | 0.1 | -50.0 | 171.43 | 0 | 0 | 0 | -0.1 | -233.33 | -25.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.22 | -46.67 | -46.67 | -0.23 | -43.75 | -53.33 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.05 | 66.67 | -145.45 | 0.02 | 0.0 | 0 | 0.2 | 500.0 | 300.0 | 0 | 0 | 100.0 | -0.03 | 76.92 | -127.27 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | -7.14 | -15.38 | -0.16 | -6.67 | -23.08 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.15 | 21.05 | 16.67 | 0.02 | 150.0 | 0 | -0.05 | -111.9 | -66.67 | 0 | -100.0 | 100.0 | -0.13 | 43.48 | 27.78 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | 26.32 | -27.27 | -0.15 | 25.0 | -36.36 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.19 | -137.5 | -11.76 | -0.04 | 0 | -233.33 | 0.42 | 400.0 | 180.0 | 0.01 | 0 | 0 | -0.23 | -187.5 | -64.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.19 | -26.67 | -90.0 | -0.2 | -33.33 | -81.82 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.08 | -172.73 | -33.33 | 0 | 0 | -100.0 | -0.14 | -40.0 | 30.0 | 0 | 100.0 | 0 | -0.08 | -172.73 | -300.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | -15.38 | -87.5 | -0.15 | -15.38 | -200.0 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.11 | 161.11 | 10.0 | 0 | 0 | 100.0 | -0.1 | -233.33 | -233.33 | -0.01 | 0.0 | 0 | 0.11 | 161.11 | 175.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.13 | -18.18 | -62.5 | -0.13 | -18.18 | -116.67 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.18 | -5.88 | -700.0 | 0 | -100.0 | -100.0 | -0.03 | -120.0 | 88.0 | -0.01 | 0 | 0 | -0.18 | -28.57 | -178.26 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -10.0 | -37.5 | -0.11 | 0.0 | -22.22 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.17 | -183.33 | -254.55 | 0.03 | -25.0 | 250.0 | 0.15 | 175.0 | -54.55 | 0 | 0 | 0 | -0.14 | -600.0 | -255.56 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -25.0 | 33.33 | -0.11 | -120.0 | 26.67 | 0.05 | 0.0 | -28.57 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.06 | -160.0 | -100.0 | 0.04 | 166.67 | 140.0 | -0.2 | -566.67 | -122.22 | 0 | 0 | -100.0 | -0.02 | -150.0 | 84.62 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 0.0 | 60.0 | -0.05 | 16.67 | 72.22 | 0.05 | 0.0 | -28.57 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.1 | 233.33 | -69.7 | -0.06 | -130.0 | 14.29 | -0.03 | 88.0 | -133.33 | 0 | 0 | 0 | 0.04 | -82.61 | -84.62 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 0.0 | 42.86 | -0.06 | 33.33 | 45.45 | 0.05 | 0.0 | -28.57 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.03 | -72.73 | -92.86 | 0.2 | 1100.0 | 100.0 | -0.25 | -175.76 | 0.0 | 0 | 0 | 100.0 | 0.23 | 155.56 | -55.77 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 46.67 | 27.27 | -0.09 | 40.0 | 18.18 | 0.05 | -28.57 | -28.57 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.11 | 466.67 | 466.67 | -0.02 | 80.0 | 50.0 | 0.33 | 466.67 | 371.43 | 0 | -100.0 | -100.0 | 0.09 | 169.23 | 228.57 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | 25.0 | 21.05 | -0.15 | 16.67 | 61.54 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.03 | -109.09 | 0.0 | -0.1 | -42.86 | 0.0 | -0.09 | -200.0 | 0.0 | 0.01 | 0 | 0.0 | -0.13 | -150.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.2 | -42.86 | 0.0 | -0.18 | -63.64 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.33 | -21.43 | 0.0 | -0.07 | -170.0 | 0.0 | 0.09 | 136.0 | 0.0 | 0 | 100.0 | 0.0 | 0.26 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.14 | -27.27 | 0.0 | -0.11 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.42 | 1500.0 | 0.0 | 0.1 | 350.0 | 0.0 | -0.25 | -457.14 | 0.0 | -0.01 | -200.0 | 0.0 | 0.52 | 842.86 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.11 | 42.11 | 0.0 | -0.11 | 71.79 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.03 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 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 | -0.19 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
