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) | 0.27 | 0 | -0.05 | 0 | -0.04 | 0 | 0.07 | 0 | 0.22 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.42 | 0 | -0.14 | 0 | 0.24 | -20.0 | 0 | 0 | 270.00 | 0 |
| 2022 (9) | -1.61 | 0 | 0.09 | 0 | -0.04 | 0 | 0 | 0 | -1.52 | 0 | 0.01 | -75.0 | 0 | 0 | 0.47 | -49.3 | -2.41 | 0 | -2.01 | 0 | 0.3 | -33.33 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 0.51 | 0 | -0.11 | 0 | -0.07 | 0 | 0 | 0 | 0.4 | 0 | 0.04 | 0 | 0 | 0 | 0.93 | 0 | -0.15 | 0 | 0.23 | 0 | 0.45 | -26.23 | 0 | 0 | 75.00 | 0 |
| 2020 (7) | -2.13 | 0 | 0.5 | 0 | -0.08 | 0 | -0.02 | 0 | -1.63 | 0 | 0 | 0 | 0.5 | 0 | -0.00 | 0 | -6.12 | 0 | -5.01 | 0 | 0.61 | -6.15 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 3.04 | 1.67 | -1.28 | 0 | -0.31 | 0 | 0 | 0 | 1.76 | -29.32 | 1.28 | 156.0 | 0 | 0 | 6.15 | 390.59 | -0.89 | 0 | -0.54 | 0 | 0.65 | 306.25 | 0 | 0 | 2763.64 | 3828.25 |
| 2018 (5) | 2.99 | -65.35 | -0.5 | 0 | -0.23 | 0 | 0.03 | 0 | 2.49 | -67.28 | 0.5 | -50.98 | 0 | 0 | 1.25 | -50.53 | 5.87 | 3.16 | 4.09 | 0.99 | 0.16 | 220.0 | 0 | 0 | 70.35 | -66.58 |
| 2017 (4) | 8.63 | -34.82 | -1.02 | 0 | -1.17 | 0 | 0 | 0 | 7.61 | 0 | 1.02 | -50.49 | 0 | 0 | 2.53 | -38.42 | 5.69 | -56.86 | 4.05 | -58.2 | 0.05 | -37.5 | 0 | 0 | 210.49 | 55.32 |
| 2016 (3) | 13.24 | 7.38 | -15.99 | 0 | -7.54 | 0 | 0 | 0 | -2.75 | 0 | 2.06 | 6766.67 | 0 | 0 | 4.12 | 7866.76 | 13.19 | -15.77 | 9.69 | -2.12 | 0.08 | -38.46 | 0 | 0 | 135.52 | 10.24 |
| 2015 (2) | 12.33 | 13.12 | -0.03 | 0 | -0.85 | 0 | 0 | 0 | 12.3 | 105.69 | 0.03 | -99.39 | 0 | 0 | 0.05 | -99.4 | 15.66 | 0.38 | 9.9 | -2.17 | 0.13 | -23.53 | 0 | 0 | 122.93 | 16.05 |
| 2014 (1) | 10.9 | 27.04 | -4.92 | 0 | 7.17 | 0 | 0 | 0 | 5.98 | -5.68 | 4.92 | 1792.31 | 0 | 0 | 8.60 | 1610.15 | 15.6 | 9.4 | 10.12 | 6.08 | 0.17 | 6.25 | 0 | 0 | 105.93 | 19.76 |
| 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) | 0.09 | -57.14 | 228.57 | -13.33 | -199.93 | 0 | 0 | 0 | 100.0 | -0.09 | 0 | 0 | -13.24 | -197.71 | -18814.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -33.33 | -300.0 | 0.09 | 50.0 | 0 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 64.29 | -63.27 | 155.1 |
| 24Q2 (19) | 0.21 | 162.5 | 133.33 | 13.34 | 0 | 0 | 0 | 0 | 100.0 | 0 | -100.0 | -100.0 | 13.55 | 16837.5 | 14955.56 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 82.35 | 70.0 | 0.06 | 142.86 | 146.15 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 175.00 | 0 | 0 |
| 24Q1 (18) | 0.08 | -75.0 | 214.29 | 0 | 100.0 | -100.0 | 0 | 100.0 | 100.0 | 0.05 | -28.57 | 600.0 | 0.08 | -52.94 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.17 | 15.0 | -21.43 | -0.14 | -566.67 | -250.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q4 (17) | 0.32 | 557.14 | 200.0 | -0.15 | 0 | -266.67 | -0.01 | 0.0 | 50.0 | 0.07 | 0 | -61.11 | 0.17 | 342.86 | 173.91 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.2 | -1100.0 | -66.67 | 0.03 | 0 | -62.5 | 0.06 | 0.0 | -40.0 | 0 | 0 | 0 | 355.56 | 404.76 | 300.0 |
| 23Q3 (16) | -0.07 | -177.78 | 88.71 | 0 | 0 | 0 | -0.01 | 0.0 | 0 | 0 | -100.0 | 0 | -0.07 | -177.78 | 88.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 120.0 | 101.52 | 0 | 100.0 | 100.0 | 0.06 | 0.0 | -25.0 | 0 | 0 | 0 | -116.67 | 0 | 0 |
| 23Q2 (15) | 0.09 | 228.57 | 125.0 | 0 | -100.0 | 100.0 | -0.01 | 0.0 | 0.0 | 0.01 | 200.0 | 0 | 0.09 | 125.0 | 124.32 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.1 | 28.57 | 81.82 | -0.13 | -225.0 | 75.93 | 0.06 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q1 (14) | -0.07 | 78.12 | 30.0 | 0.11 | 22.22 | 0 | -0.01 | 50.0 | 0.0 | -0.01 | -105.56 | 0 | 0.04 | 117.39 | 140.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | -16.67 | 65.85 | -0.04 | -150.0 | 85.71 | 0.06 | -40.0 | -25.0 | 0 | 0 | 0 | -350.00 | -96.88 | 0 |
| 22Q4 (13) | -0.32 | 48.39 | -366.67 | 0.09 | 0 | 228.57 | -0.02 | 0 | 33.33 | 0.18 | 0 | 0 | -0.23 | 62.9 | -560.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | 90.91 | 42.86 | 0.08 | 106.35 | 214.29 | 0.1 | 25.0 | 42.86 | 0 | 0 | 0 | -177.78 | 0 | 0 |
| 22Q3 (12) | -0.62 | -72.22 | -785.71 | 0 | 100.0 | 100.0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.62 | -67.57 | -588.89 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -1.32 | -140.0 | -725.0 | -1.26 | -133.33 | -1700.0 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.36 | -260.0 | -325.0 | -0.01 | 0 | 50.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.37 | -270.0 | -364.29 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 1.72 | 0 | 8.62 | -0.55 | -34.15 | -885.71 | -0.54 | -92.86 | -384.21 | 0.08 | 0.0 | -46.67 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | -0.1 | -183.33 | -133.33 | 0 | 100.0 | 0 | -0.01 | 66.67 | 0.0 | 0 | 0 | 0 | -0.1 | -300.0 | -133.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.41 | -95.24 | -392.86 | -0.28 | -300.0 | -247.37 | 0.08 | 14.29 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | 0.12 | 271.43 | 300.0 | -0.07 | -250.0 | -800.0 | -0.03 | -200.0 | -200.0 | 0 | 0 | 0 | 0.05 | 155.56 | 200.0 | 0 | -100.0 | 0 | 0 | 0 | -100.0 | -0.00 | -100.0 | 0 | -0.21 | -31.25 | 65.57 | -0.07 | 0.0 | 81.08 | 0.07 | 0.0 | -56.25 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.07 | -143.75 | 95.21 | -0.02 | 0.0 | -300.0 | -0.01 | 0.0 | 83.33 | 0 | 0 | 0 | -0.09 | -164.29 | 93.79 | 0.02 | 0.0 | 0 | 0 | 0 | -100.0 | 2.02 | 27.27 | 0 | -0.16 | -328.57 | 93.65 | -0.07 | -136.84 | 96.67 | 0.07 | -53.33 | -53.33 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q2 (7) | 0.16 | -46.67 | 159.26 | -0.02 | 0 | -104.17 | -0.01 | 0.0 | 0 | 0 | 0 | 100.0 | 0.14 | -53.33 | -33.33 | 0.02 | 0 | 0 | 0 | 0 | -100.0 | 1.59 | 0 | 0 | 0.07 | -50.0 | 104.29 | 0.19 | 0.0 | 114.07 | 0.15 | -6.25 | 0.0 | 0 | 0 | 0 | 47.06 | -45.1 | 0 |
| 21Q1 (6) | 0.3 | 600.0 | 188.24 | 0 | -100.0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.3 | 700.0 | 188.24 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | 0.14 | 122.95 | 110.29 | 0.19 | 151.35 | 115.97 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 85.71 | 0 | 0 |
| 20Q4 (5) | -0.06 | 95.89 | 97.37 | 0.01 | 0.0 | 0.0 | -0.01 | 83.33 | 0.0 | 0 | 0 | 0 | -0.05 | 96.55 | 97.8 | 0 | 0 | 100.0 | 0.01 | 0.0 | 0 | -0.00 | 0 | 100.0 | -0.61 | 75.79 | 69.19 | -0.37 | 82.38 | 72.18 | 0.16 | 6.67 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -1.46 | -440.74 | 0.0 | 0.01 | -97.92 | 0.0 | -0.06 | 0 | 0.0 | 0 | 100.0 | 0.0 | -1.45 | -790.48 | 0.0 | 0 | 0 | 0.0 | 0.01 | -97.92 | 0.0 | -0.00 | 0 | 0.0 | -2.52 | -54.6 | 0.0 | -2.1 | -55.56 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.27 | 20.59 | 0.0 | 0.48 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.02 | 0 | 0.0 | 0.21 | 161.76 | 0.0 | 0 | 0 | 0.0 | 0.48 | 0 | 0.0 | -0.00 | 0 | 0.0 | -1.63 | -19.85 | 0.0 | -1.35 | -13.45 | 0.0 | 0.15 | -6.25 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.34 | 85.09 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.34 | 85.02 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 100.0 | 0.0 | -1.36 | 31.31 | 0.0 | -1.19 | 10.53 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -2.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -2.27 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | -1.98 | 0.0 | 0.0 | -1.33 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
