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) | -0.23 | 0 | -1.37 | 0 | 2.24 | 133.33 | -0.01 | 0 | -1.6 | 0 | 1.33 | 64.2 | 0 | 0 | 61.01 | 72.48 | -0.25 | 0 | -0.3 | 0 | 0.12 | 71.43 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.06 | 0 | -0.76 | 0 | 0.96 | 104.26 | -0.01 | 0 | -0.7 | 0 | 0.81 | 92.86 | 0 | 0 | 35.37 | 84.44 | -0.13 | 0 | -0.05 | 0 | 0.07 | 75.0 | 0 | 0 | 300.00 | 0 |
| 2021 (8) | -0.04 | 0 | -0.48 | 0 | 0.47 | -86.87 | -0.01 | 0 | -0.52 | 0 | 0.42 | -89.53 | 0 | 0 | 19.18 | -91.06 | 0.02 | 0 | 0.03 | 50.0 | 0.04 | 0.0 | 0 | 0 | -57.14 | 0 |
| 2020 (7) | 0.12 | 200.0 | -3.72 | 0 | 3.58 | 86.46 | -0.01 | 0 | -3.6 | 0 | 4.01 | 133.14 | 0 | 0 | 214.44 | 144.36 | -0.05 | 0 | 0.02 | -80.0 | 0.04 | -20.0 | 0 | 0 | 200.00 | 650.0 |
| 2019 (6) | 0.04 | 0 | -1.95 | 0 | 1.92 | 284.0 | -0.01 | 0 | -1.91 | 0 | 1.72 | 17100.0 | 0 | 0 | 87.76 | 16222.45 | -0.01 | 0 | 0.1 | 0 | 0.05 | -28.57 | 0 | 0 | 26.67 | 0 |
| 2018 (5) | -0.01 | 0 | -0.52 | 0 | 0.5 | 400.0 | -0.01 | 0 | -0.53 | 0 | 0.01 | -50.0 | 0 | 0 | 0.54 | -48.12 | 0 | 0 | 0 | 0 | 0.07 | -12.5 | 0 | 0 | -14.29 | 0 |
| 2017 (4) | 0.04 | -55.56 | -0.12 | 0 | 0.1 | 0.0 | -0.01 | 0 | -0.08 | 0 | 0.02 | -75.0 | 0 | 0 | 1.04 | -73.58 | -0.04 | 0 | -0.07 | 0 | 0.08 | -33.33 | 0 | 0 | 400.00 | -11.11 |
| 2016 (3) | 0.09 | 0.0 | -0.18 | 0 | 0.1 | 0.0 | -0.03 | 0 | -0.09 | 0 | 0.08 | 60.0 | 0 | 0 | 3.92 | 70.2 | -0.11 | 0 | -0.1 | 0 | 0.12 | 0.0 | 0 | 0 | 450.00 | 150.0 |
| 2015 (2) | 0.09 | 125.0 | -0.16 | 0 | 0.1 | 0 | -0.02 | 0 | -0.07 | 0 | 0.05 | 150.0 | 0 | 0 | 2.30 | 122.35 | -0.06 | 0 | -0.07 | 0 | 0.12 | 0.0 | 0 | 0 | 180.00 | 35.0 |
| 2014 (1) | 0.04 | 0 | -0.02 | 0 | 0 | 0 | -0.01 | 0 | 0.02 | -60.0 | 0.02 | 100.0 | 0 | 0 | 1.04 | 77.2 | -0.1 | 0 | -0.1 | 0 | 0.12 | 0.0 | 0.01 | 0.0 | 133.33 | 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) | -0.17 | -325.0 | -383.33 | -1.35 | 36.62 | -864.29 | 1.27 | -20.62 | 746.67 | 0 | 0 | 0 | -1.52 | 29.95 | -1800.0 | 1.3 | -38.97 | 1081.82 | 0 | 0 | 0 | 209.68 | -41.92 | 1024.63 | 0.02 | 100.0 | 150.0 | 0.03 | 0 | 175.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -283.33 | -112.5 | 0 |
| 24Q2 (19) | -0.04 | 0 | 73.33 | -2.13 | -147.67 | -2562.5 | 1.6 | 122.22 | 492.59 | 0 | 0 | 0 | -2.17 | -152.33 | -843.48 | 2.13 | 147.67 | 2562.5 | 0 | 0 | 0 | 361.02 | 109.89 | 2291.74 | 0.01 | 120.0 | 116.67 | 0 | 100.0 | 100.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -133.33 | 0 | 0 |
| 24Q1 (18) | 0 | 100.0 | 100.0 | -0.86 | -3.61 | -177.42 | 0.72 | -55.83 | 260.0 | 0 | 0 | 0 | -0.86 | 3.37 | -120.51 | 0.86 | 3.61 | 177.42 | 0 | 0 | 0 | 172.00 | 22.27 | 155.23 | -0.05 | -25.0 | 50.0 | -0.08 | -33.33 | 33.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.06 | -200.0 | -300.0 | -0.83 | -492.86 | -538.46 | 1.63 | 986.67 | 340.54 | 0 | 0 | -100.0 | -0.89 | -1012.5 | -790.0 | 0.83 | 654.55 | 591.67 | 0 | 0 | 0 | 140.68 | 654.55 | 615.11 | -0.04 | 0.0 | 42.86 | -0.06 | -50.0 | 33.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.06 | 140.0 | 300.0 | -0.14 | -75.0 | 50.0 | 0.15 | -44.44 | -50.0 | 0 | 0 | 100.0 | -0.08 | 65.22 | 74.19 | 0.11 | 37.5 | -52.17 | 0 | 0 | 0 | 18.64 | 23.52 | -48.93 | -0.04 | 33.33 | -300.0 | -0.04 | 50.0 | -500.0 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | -0.15 | -87.5 | -650.0 | -0.08 | 74.19 | 63.64 | 0.27 | 35.0 | 170.0 | 0 | 0 | 0 | -0.23 | 41.03 | 4.17 | 0.08 | -74.19 | -63.64 | 0 | 0 | 0 | 15.09 | -77.6 | -67.75 | -0.06 | 40.0 | -20.0 | -0.08 | 33.33 | -33.33 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.08 | -366.67 | -180.0 | -0.31 | -138.46 | -106.67 | 0.2 | -45.95 | 0.0 | 0 | -100.0 | 0 | -0.39 | -290.0 | -680.0 | 0.31 | 158.33 | 29.17 | 0 | 0 | 0 | 67.39 | 242.57 | 60.05 | -0.1 | -42.86 | 0 | -0.12 | -33.33 | -233.33 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 0.03 | 200.0 | 200.0 | -0.13 | 53.57 | 40.91 | 0.37 | 23.33 | 1333.33 | 0.01 | 200.0 | 0 | -0.1 | 67.74 | 52.38 | 0.12 | -47.83 | -50.0 | 0 | 0 | -100.0 | 19.67 | -46.12 | -44.26 | -0.07 | -600.0 | -240.0 | -0.09 | -1000.0 | -280.0 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -0.03 | -50.0 | 40.0 | -0.28 | -27.27 | -180.0 | 0.3 | 200.0 | 0.0 | -0.01 | 0 | 0.0 | -0.31 | -29.17 | -106.67 | 0.23 | 4.55 | 475.0 | 0 | 0 | 100.0 | 36.51 | -22.01 | 465.87 | -0.01 | 80.0 | -133.33 | 0.01 | 116.67 | -80.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -150.00 | 0 | -80.0 |
| 22Q2 (11) | -0.02 | -120.0 | 75.0 | -0.22 | -46.67 | -120.0 | 0.1 | -50.0 | -50.0 | 0 | 0 | 0 | -0.24 | -380.0 | -33.33 | 0.22 | -8.33 | 144.44 | 0 | 0 | 0 | 46.81 | 11.17 | 134.04 | -0.05 | 0 | -400.0 | -0.06 | -166.67 | -200.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q1 (10) | 0.1 | 900.0 | 25.0 | -0.15 | 31.82 | -150.0 | 0.2 | 766.67 | 0 | 0 | 0 | 0 | -0.05 | 76.19 | -350.0 | 0.24 | 0.0 | 300.0 | 0 | -100.0 | 0 | 42.11 | 19.3 | 208.77 | 0 | -100.0 | 100.0 | 0.09 | 80.0 | 280.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | 500.0 | 0 |
| 21Q4 (9) | 0.01 | 120.0 | -90.0 | -0.22 | -120.0 | -633.33 | -0.03 | -110.0 | 0 | 0 | 100.0 | 0 | -0.21 | -40.0 | -400.0 | 0.24 | 500.0 | 700.0 | 0.02 | 200.0 | 0 | 35.29 | 447.06 | 582.35 | 0.05 | 66.67 | 150.0 | 0.05 | 0.0 | 150.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 16.67 | 120.0 | -95.0 |
| 21Q3 (8) | -0.05 | 37.5 | -66.67 | -0.1 | 0.0 | -140.0 | 0.3 | 50.0 | 236.36 | -0.01 | 0 | 0 | -0.15 | 16.67 | -168.18 | 0.04 | -55.56 | -98.97 | -0.02 | 0 | -100.52 | 6.45 | -67.74 | -99.22 | 0.03 | 400.0 | 250.0 | 0.05 | 350.0 | -16.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -83.33 | 0 | -94.44 |
| 21Q2 (7) | -0.08 | -200.0 | -60.0 | -0.1 | -66.67 | 96.77 | 0.2 | 0 | -93.33 | 0 | 0 | 0 | -0.18 | -1000.0 | 94.29 | 0.09 | 50.0 | 800.0 | 0 | 0 | 100.0 | 20.00 | 46.67 | 620.0 | -0.01 | 80.0 | 50.0 | -0.02 | 60.0 | -100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.08 | -20.0 | -20.0 | -0.06 | -100.0 | 92.94 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.02 | -71.43 | 102.67 | 0.06 | 100.0 | -14.29 | 0 | 0 | 100.0 | 13.64 | 163.64 | -10.39 | -0.05 | -350.0 | -66.67 | -0.05 | -350.0 | 16.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (5) | 0.1 | 433.33 | 400.0 | -0.03 | -112.0 | 97.84 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | 0.07 | -68.18 | 105.11 | 0.03 | -99.23 | -98.22 | 0 | -100.0 | -100.0 | 5.17 | -99.38 | -97.89 | 0.02 | 200.0 | 100.0 | 0.02 | -66.67 | 100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 333.33 | 877.78 | 233.33 |
| 20Q3 (4) | -0.03 | 40.0 | 0.0 | 0.25 | 108.06 | 0.0 | -0.22 | -107.33 | 0.0 | 0 | 0 | 0.0 | 0.22 | 106.98 | 0.0 | 3.89 | 38800.0 | 0.0 | 3.86 | 225.32 | 0.0 | 827.66 | 29695.74 | 0.0 | -0.02 | 0.0 | 0.0 | 0.06 | 700.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -42.86 | 0 | 0.0 |
| 20Q2 (3) | -0.05 | -150.0 | 0.0 | -3.1 | -264.71 | 0.0 | 3.0 | 275.0 | 0.0 | 0 | 0 | 0.0 | -3.15 | -320.0 | 0.0 | 0.01 | -85.71 | 0.0 | -3.08 | -294.87 | 0.0 | 2.78 | -81.75 | 0.0 | -0.02 | 33.33 | 0.0 | -0.01 | 83.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.1 | 400.0 | 0.0 | -0.85 | 38.85 | 0.0 | 0.8 | -40.74 | 0.0 | 0 | 0 | 0.0 | -0.75 | 45.26 | 0.0 | 0.07 | -95.86 | 0.0 | -0.78 | -259.18 | 0.0 | 15.22 | -93.79 | 0.0 | -0.03 | -400.0 | 0.0 | -0.06 | -700.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.02 | 0.0 | 0.0 | -1.39 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.37 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 244.93 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 100.00 | 0.0 | 0.0 |
