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) | -0.1 | 0 | -0.12 | 0 | 0.29 | 0 | 0 | 0 | -0.22 | 0 | 0.02 | -80.0 | 0 | 0 | 0.97 | -62.72 | -0.14 | 0 | -0.14 | 0 | 0.14 | 7.69 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.2 | 0 | -0.04 | 0 | -0.35 | 0 | 0.05 | 0 | 0.16 | 0 | 0.1 | -9.09 | 0 | 0 | 2.60 | -53.84 | 0.06 | 0 | 0.04 | 0 | 0.13 | 8.33 | 0 | 0 | 117.65 | 0 |
| 2021 (8) | -0.19 | 0 | 0.09 | 0 | 0.72 | 125.0 | -0.05 | 0 | -0.1 | 0 | 0.11 | 175.0 | 0 | 0 | 5.64 | 203.21 | -0.35 | 0 | -0.22 | 0 | 0.12 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.06 | 0 | -0.44 | 0 | 0.32 | 0 | -0.02 | 0 | -0.5 | 0 | 0.04 | 0.0 | -0.14 | 0 | 1.86 | 9.3 | -0.38 | 0 | -0.3 | 0 | 0.12 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.29 | 0 | -0.11 | 0 | -0.04 | 0 | -0.01 | 0 | 0.18 | 0 | 0.04 | 33.33 | 0 | 0 | 1.70 | 19.72 | -0.15 | 0 | -0.14 | 0 | 0.12 | 33.33 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.39 | 0 | 0.3 | 233.33 | 0.25 | 25.0 | 0.05 | 0 | -0.09 | 0 | 0.03 | 50.0 | 0 | 0 | 1.42 | 42.89 | -0.18 | 0 | -0.1 | 0 | 0.09 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.16 | 0 | 0.09 | 0 | 0.2 | 0 | -0.03 | 0 | -0.07 | 0 | 0.02 | -60.0 | 0 | 0 | 1.00 | -49.25 | -0.44 | 0 | -0.42 | 0 | 0.09 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -0.06 | 0 | -0.09 | 0 | -0.1 | 0 | -0.01 | 0 | -0.15 | 0 | 0.05 | -94.44 | 0 | 0 | 1.96 | -93.55 | -0.54 | 0 | -0.61 | 0 | 0.09 | 28.57 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 0.08 | 0 | -1.5 | 0 | 0.2 | -91.6 | -0.01 | 0 | -1.42 | 0 | 0.9 | 157.14 | 0 | 0 | 30.41 | 83.3 | 0.02 | 0 | -0.06 | 0 | 0.07 | 75.0 | 0 | 0 | 800.00 | 0 |
| 2014 (1) | -0.45 | 0 | -0.32 | 0 | 2.38 | 0 | 0.01 | -75.0 | -0.77 | 0 | 0.35 | 1066.67 | -0.01 | 0 | 16.59 | 1193.84 | -0.73 | 0 | -0.68 | 0 | 0.04 | 33.33 | 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) | 0.22 | 257.14 | 0 | 0.01 | 114.29 | 150.0 | 0.19 | 190.48 | 5.56 | 0 | 0 | 0 | 0.23 | 209.52 | 1250.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.12 | 58.62 | -20.0 | -0.09 | 71.88 | 35.71 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.14 | -100.0 | 17.65 | -0.07 | -450.0 | -450.0 | -0.21 | -2000.0 | -2000.0 | 0 | 100.0 | 0 | -0.21 | -320.0 | -40.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 3.57 | -3.57 | 0 | -0.29 | -20.83 | -70.59 | -0.32 | -45.45 | -113.33 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.07 | -216.67 | -450.0 | 0.02 | 125.0 | 150.0 | -0.01 | -107.69 | 0.0 | -0.01 | 0 | 0 | -0.05 | -150.0 | -150.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 3.70 | 0 | 14.81 | -0.24 | -168.57 | -9.09 | -0.22 | -166.67 | -22.22 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q4 (17) | 0.06 | 0 | 300.0 | -0.08 | -300.0 | -300.0 | 0.13 | -27.78 | -31.58 | 0 | 0 | -100.0 | -0.02 | 0.0 | 60.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.35 | 450.0 | 250.0 | 0.33 | 335.71 | 200.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 16.22 | 0 | 175.68 |
| 23Q3 (16) | 0 | 100.0 | 100.0 | -0.02 | -200.0 | -118.18 | 0.18 | 1900.0 | 1900.0 | 0 | 0 | -100.0 | -0.02 | 86.67 | 84.62 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 41.18 | 28.57 | -0.14 | 6.67 | -7.69 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.17 | -950.0 | -131.48 | 0.02 | 150.0 | 140.0 | -0.01 | 0.0 | 97.56 | 0 | 0 | 100.0 | -0.15 | -650.0 | -130.61 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.17 | 22.73 | 19.05 | -0.15 | 16.67 | 31.82 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.02 | 166.67 | 128.57 | -0.04 | -100.0 | 50.0 | -0.01 | -105.26 | 90.91 | 0 | -100.0 | 100.0 | -0.02 | 60.0 | 86.67 | 0.01 | 0.0 | -80.0 | 0 | 0 | 0 | 3.23 | 216.13 | 36.77 | -0.22 | -320.0 | -168.75 | -0.18 | -263.64 | -164.29 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q4 (13) | -0.03 | 87.5 | -137.5 | -0.02 | -118.18 | 77.78 | 0.19 | 2000.0 | 2000.0 | 0.02 | -60.0 | -50.0 | -0.05 | 61.54 | -400.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 1.02 | 0 | -12.24 | 0.1 | 171.43 | -47.37 | 0.11 | 184.62 | -50.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | -21.43 | 0 | -166.96 |
| 22Q3 (12) | -0.24 | -144.44 | -2300.0 | 0.11 | 320.0 | 0 | -0.01 | 97.56 | -101.79 | 0.05 | 350.0 | 66.67 | -0.13 | -126.53 | -1200.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.14 | 33.33 | -40.0 | -0.13 | 40.91 | -44.44 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.54 | 871.43 | 334.78 | -0.05 | 37.5 | 0 | -0.41 | -272.73 | -315.79 | -0.02 | 60.0 | 0 | 0.49 | 426.67 | 313.04 | 0.04 | -20.0 | 0 | 0 | 0 | 0 | 11.76 | 398.82 | 0 | -0.21 | -165.62 | -23.53 | -0.22 | -178.57 | -22.22 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q1 (10) | -0.07 | -187.5 | -133.33 | -0.08 | 11.11 | -144.44 | -0.11 | -1000.0 | -450.0 | -0.05 | -225.0 | 58.33 | -0.15 | -1400.0 | -200.0 | 0.05 | 400.0 | -44.44 | 0 | 0 | 0 | 2.36 | 102.83 | -92.66 | 0.32 | 68.42 | 218.52 | 0.28 | 27.27 | 275.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -22.58 | -170.56 | 0 |
| 21Q4 (9) | 0.08 | 900.0 | 300.0 | -0.09 | 0 | 47.06 | -0.01 | -101.79 | -107.69 | 0.04 | 33.33 | -20.0 | -0.01 | 0.0 | 93.33 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 1.16 | 0 | -10.47 | 0.19 | 290.0 | 5.56 | 0.22 | 344.44 | 22.22 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 32.00 | 0 | 236.0 |
| 21Q3 (8) | -0.01 | 95.65 | 0 | 0 | 0 | 100.0 | 0.56 | 194.74 | 194.74 | 0.03 | 0 | 200.0 | -0.01 | 95.65 | 94.74 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | -0.1 | 41.18 | 16.67 | -0.09 | 50.0 | -12.5 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.23 | -666.67 | 8.0 | 0 | -100.0 | 100.0 | 0.19 | 1050.0 | 1800.0 | 0 | 100.0 | -100.0 | -0.23 | -253.33 | 17.86 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | -0.17 | 37.04 | 41.38 | -0.18 | -12.5 | 35.71 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.03 | -250.0 | -117.65 | 0.18 | 205.88 | 460.0 | -0.02 | -115.38 | -100.0 | -0.12 | -340.0 | -20.0 | 0.15 | 200.0 | 25.0 | 0.09 | 800.0 | 800.0 | 0 | 0 | 0 | 32.14 | 2375.0 | 1989.29 | -0.27 | -250.0 | -92.86 | -0.16 | -188.89 | -33.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (5) | 0.02 | 0 | -77.78 | -0.17 | 10.53 | -1600.0 | 0.13 | -31.58 | 1400.0 | 0.05 | 400.0 | -37.5 | -0.15 | 21.05 | -287.5 | 0.01 | 0.0 | -50.0 | 0 | 100.0 | 0 | 1.30 | -44.16 | -28.57 | 0.18 | 250.0 | -30.77 | 0.18 | 325.0 | -35.71 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 9.52 | 0 | -67.2 |
| 20Q3 (4) | 0 | 100.0 | 0.0 | -0.19 | -533.33 | 0.0 | 0.19 | 1800.0 | 0.0 | 0.01 | -66.67 | 0.0 | -0.19 | 32.14 | 0.0 | 0.01 | 0.0 | 0.0 | -0.13 | -1200.0 | 0.0 | 2.33 | -30.23 | 0.0 | -0.12 | 58.62 | 0.0 | -0.08 | 71.43 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.25 | -247.06 | 0.0 | -0.03 | 40.0 | 0.0 | 0.01 | 200.0 | 0.0 | 0.03 | 130.0 | 0.0 | -0.28 | -333.33 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | 3.33 | 116.67 | 0.0 | -0.29 | -107.14 | 0.0 | -0.28 | -133.33 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.17 | 88.89 | 0.0 | -0.05 | -400.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.1 | -225.0 | 0.0 | 0.12 | 50.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 1.54 | -15.38 | 0.0 | -0.14 | -153.85 | 0.0 | -0.12 | -142.86 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.09 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.82 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 29.03 | 0.0 | 0.0 |
