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) | 0.15 | 0 | 0.08 | 0 | -0.53 | 0 | -0.04 | 0 | 0.23 | 0 | 0.02 | 100.0 | 0 | 0 | 0.14 | 97.42 | -0.19 | 0 | -0.02 | 0 | 0.24 | -4.0 | 0 | 0 | 68.18 | 0 |
| 2022 (9) | -0.08 | 0 | -0.01 | 0 | -0.66 | 0 | 0.02 | 100.0 | -0.09 | 0 | 0.01 | -50.0 | 0 | 0 | 0.07 | -53.1 | -0.05 | 0 | 0.11 | -56.0 | 0.25 | -13.79 | 0 | 0 | -22.22 | 0 |
| 2021 (8) | 0.15 | -89.44 | 0.22 | 0 | 0.08 | 0 | 0.01 | 0 | 0.37 | -72.79 | 0.02 | 100.0 | 0 | 0 | 0.15 | 104.11 | 0.02 | 0 | 0.25 | 0 | 0.29 | -25.64 | 0 | 0 | 27.78 | -92.37 |
| 2020 (7) | 1.42 | -37.99 | -0.06 | 0 | -1.0 | 0 | -0.02 | 0 | 1.36 | -41.38 | 0.01 | -50.0 | 0 | 0 | 0.07 | -3.77 | -0.31 | 0 | -0.01 | 0 | 0.39 | 8.33 | 0.01 | 0.0 | 364.10 | 62.18 |
| 2019 (6) | 2.29 | 0 | 0.03 | -97.2 | -1.02 | 0 | 0.01 | 0 | 2.32 | 213.51 | 0.02 | -84.62 | 0 | 0 | 0.07 | -84.94 | 1.01 | 158.97 | 0.65 | -5.8 | 0.36 | -30.77 | 0.01 | 0.0 | 224.51 | 0 |
| 2018 (5) | -0.33 | 0 | 1.07 | 0 | 0.51 | -63.31 | 0 | 0 | 0.74 | 0 | 0.13 | 0 | 0 | 0 | 0.50 | 0 | 0.39 | -45.83 | 0.69 | 50.0 | 0.52 | 940.0 | 0.01 | 0.0 | -27.05 | 0 |
| 2017 (4) | 0.82 | 446.67 | -3.2 | 0 | 1.39 | 0 | 0 | 0 | -2.38 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.72 | -20.88 | 0.46 | -6.12 | 0.05 | -16.67 | 0.01 | 0.0 | 157.69 | 488.72 |
| 2016 (3) | 0.15 | -40.0 | 0 | 0 | -0.02 | 0 | 0.01 | 0 | 0.15 | -28.57 | 0.01 | -83.33 | 0 | 0 | 0.05 | -85.76 | 0.91 | 56.9 | 0.49 | 63.33 | 0.06 | 20.0 | 0.01 | 0 | 26.79 | -62.5 |
| 2015 (2) | 0.25 | -7.41 | -0.04 | 0 | -0.24 | 0 | 0 | 0 | 0.21 | -77.66 | 0.06 | -64.71 | 0 | 0 | 0.36 | -69.41 | 0.58 | 61.11 | 0.3 | -18.92 | 0.05 | -16.67 | 0 | 0 | 71.43 | 13.76 |
| 2014 (1) | 0.27 | -57.14 | 0.67 | 0 | 0.63 | 0 | 0 | 0 | 0.94 | 56.67 | 0.17 | 466.67 | 0 | 0 | 1.17 | 546.34 | 0.36 | 16.13 | 0.37 | 68.18 | 0.06 | -25.0 | 0 | 0 | 62.79 | -69.1 |
| 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) | 0.05 | -91.8 | 145.45 | 0 | -100.0 | -100.0 | -0.15 | 16.67 | 31.82 | 0 | 100.0 | 0 | 0.05 | -91.94 | 155.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.07 | 58.82 | 30.0 | -0.05 | 37.5 | -25.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 500.00 | 0 | 190.91 |
| 24Q2 (19) | 0.61 | 1116.67 | 103.33 | 0.01 | 0.0 | -66.67 | -0.18 | -166.67 | -20.0 | -0.02 | 50.0 | 50.0 | 0.62 | 1340.0 | 87.88 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.17 | -240.0 | -240.0 | -0.08 | -900.0 | -500.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 24Q1 (18) | -0.06 | -500.0 | -50.0 | 0.01 | 0.0 | -50.0 | 0.27 | 775.0 | 325.0 | -0.04 | -233.33 | -33.33 | -0.05 | 0 | -150.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.28 | -8.17 | 0 | -0.05 | 16.67 | -266.67 | 0.01 | 133.33 | -66.67 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -85.71 | -157.14 | -92.86 |
| 23Q4 (17) | -0.01 | 90.91 | 95.0 | 0.01 | -50.0 | 150.0 | -0.04 | 81.82 | 73.33 | 0.03 | 0 | 0.0 | 0 | 100.0 | 100.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.31 | 13.5 | 0 | -0.06 | 40.0 | 33.33 | -0.03 | 25.0 | 40.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -33.33 | 93.94 | 98.33 |
| 23Q3 (16) | -0.11 | -136.67 | -37.5 | 0.02 | -33.33 | 0 | -0.22 | -46.67 | -4.76 | 0 | 100.0 | -100.0 | -0.09 | -127.27 | -12.5 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.27 | 0 | 0 | -0.1 | -100.0 | -150.0 | -0.04 | -300.0 | 0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -550.00 | -246.67 | -312.5 |
| 23Q2 (15) | 0.3 | 850.0 | 76.47 | 0.03 | 50.0 | 50.0 | -0.15 | -25.0 | 16.67 | -0.04 | -33.33 | 0 | 0.33 | 1750.0 | 73.68 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -266.67 | -25.0 | 0.02 | -33.33 | -33.33 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 375.00 | 943.75 | 98.53 |
| 23Q1 (14) | -0.04 | 80.0 | -233.33 | 0.02 | 200.0 | 300.0 | -0.12 | 20.0 | 0.0 | -0.03 | -200.0 | 0.0 | -0.02 | 90.91 | -200.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.03 | 133.33 | -75.0 | 0.03 | 160.0 | -75.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | -44.44 | 97.78 | -381.48 |
| 22Q4 (13) | -0.2 | -150.0 | 35.48 | -0.02 | 0 | -166.67 | -0.15 | 28.57 | -314.29 | 0.03 | 50.0 | 0.0 | -0.22 | -175.0 | 21.43 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.09 | -125.0 | -250.0 | -0.05 | 0 | -155.56 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | -2000.00 | -1400.0 | -932.26 |
| 22Q3 (12) | -0.08 | -147.06 | -900.0 | 0 | -100.0 | -100.0 | -0.21 | -16.67 | 25.0 | 0.02 | 0 | 0 | -0.08 | -142.11 | -260.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 0.0 | -233.33 | 0 | -100.0 | -100.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | -133.33 | -170.59 | -2366.67 |
| 22Q2 (11) | 0.17 | 466.67 | 666.67 | 0.02 | 300.0 | 140.0 | -0.18 | -50.0 | -113.64 | 0 | 100.0 | 100.0 | 0.19 | 850.0 | 337.5 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.04 | -133.33 | 20.0 | 0.03 | -75.0 | -25.0 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 188.89 | 1096.3 | 792.59 |
| 22Q1 (10) | 0.03 | 109.68 | -93.75 | -0.01 | -133.33 | -105.0 | -0.12 | -271.43 | 88.35 | -0.03 | -200.0 | -50.0 | 0.02 | 107.14 | -97.06 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.24 | -8.11 | 0 | 0.12 | 100.0 | 700.0 | 0.12 | 33.33 | 500.0 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 15.79 | 108.15 | -96.71 |
| 21Q4 (9) | -0.31 | -3200.0 | -321.43 | 0.03 | -25.0 | 200.0 | 0.07 | 125.0 | 123.33 | 0.03 | 0 | 50.0 | -0.28 | -660.0 | -286.67 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.26 | 0 | 0 | 0.06 | 100.0 | 135.29 | 0.09 | -10.0 | 325.0 | 0.07 | 0.0 | -30.0 | 0 | 0 | 0 | -193.75 | -3393.75 | -183.04 |
| 21Q3 (8) | 0.01 | 133.33 | 125.0 | 0.04 | 180.0 | 140.0 | -0.28 | -121.21 | -33.33 | 0 | 100.0 | -100.0 | 0.05 | 162.5 | 135.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | 160.0 | 118.75 | 0.1 | 150.0 | 433.33 | 0.07 | 0.0 | -30.0 | 0 | 0 | 0 | 5.88 | 121.57 | 110.29 |
| 21Q2 (7) | -0.03 | -106.25 | -111.11 | -0.05 | -125.0 | 28.57 | 1.32 | 228.16 | 4500.0 | -0.01 | 50.0 | 50.0 | -0.08 | -111.76 | -140.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.05 | -150.0 | -25.0 | 0.04 | 100.0 | 100.0 | 0.07 | -12.5 | -30.0 | 0 | 0 | 0 | -27.27 | -105.68 | -112.12 |
| 21Q1 (6) | 0.48 | 242.86 | -54.29 | 0.2 | 1900.0 | 100.0 | -1.03 | -243.33 | -128.89 | -0.02 | -200.0 | 33.33 | 0.68 | 353.33 | -40.87 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 88.24 | -133.33 | 0.02 | 150.0 | -50.0 | 0.08 | -20.0 | -20.0 | 0 | 0 | 0 | 480.00 | 105.71 | -36.0 |
| 20Q4 (5) | 0.14 | 450.0 | 55.56 | 0.01 | 110.0 | 133.33 | -0.3 | -42.86 | -400.0 | 0.02 | 100.0 | -33.33 | 0.15 | 207.14 | 150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.17 | -6.25 | -750.0 | -0.04 | -33.33 | 50.0 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 233.33 | 508.33 | -74.07 |
| 20Q3 (4) | -0.04 | -114.81 | 0.0 | -0.1 | -42.86 | 0.0 | -0.21 | -600.0 | 0.0 | 0.01 | 150.0 | 0.0 | -0.14 | -170.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.16 | -300.0 | 0.0 | -0.03 | -250.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | -57.14 | -125.4 | 0.0 |
| 20Q2 (3) | 0.27 | -74.29 | 0.0 | -0.07 | -170.0 | 0.0 | -0.03 | 93.33 | 0.0 | -0.02 | 33.33 | 0.0 | 0.2 | -82.61 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.28 | 0 | 0.0 | -0.04 | -166.67 | 0.0 | 0.02 | -50.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 225.00 | -70.0 | 0.0 |
| 20Q1 (2) | 1.05 | 1066.67 | 0.0 | 0.1 | 433.33 | 0.0 | -0.45 | -650.0 | 0.0 | -0.03 | -200.0 | 0.0 | 1.15 | 1816.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.06 | 400.0 | 0.0 | 0.04 | 150.0 | 0.0 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0.0 | 750.00 | -16.67 | 0.0 |
| 19Q4 (1) | 0.09 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 900.00 | 0.0 | 0.0 |
