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) | -0.67 | 0 | -0.11 | 0 | -0.08 | 0 | 0 | 0 | -0.78 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.15 | 0 | 0.31 | 0 | 0.04 | 0.0 | 0 | 0 | -191.43 | 0 |
| 2022 (9) | -0.39 | 0 | -0.47 | 0 | -0.38 | 0 | 0 | 0 | -0.86 | 0 | 0.01 | 0 | 0 | 0 | 0.58 | 0 | -0.21 | 0 | -0.49 | 0 | 0.04 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 0.51 | 0 | 2.2 | 48.65 | -0.61 | 0 | 0 | 0 | 2.71 | 88.19 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.23 | 0 | 1.13 | 253.12 | 0.04 | 0.0 | 0 | 0 | 43.59 | 0 |
| 2020 (7) | -0.04 | 0 | 1.48 | 886.67 | -0.94 | 0 | 0 | 0 | 1.44 | 0 | 0.03 | 0 | 0 | 0 | 0.69 | 0 | -0.12 | 0 | 0.32 | 0.0 | 0.04 | -20.0 | 0 | 0 | -11.11 | 0 |
| 2019 (6) | -0.73 | 0 | 0.15 | 275.0 | 0.46 | 0 | 0 | 0 | -0.58 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.16 | 0 | 0.32 | 166.67 | 0.05 | 25.0 | 0 | 0 | -197.30 | 0 |
| 2018 (5) | -0.45 | 0 | 0.04 | 0 | -0.12 | 0 | 0 | 0 | -0.41 | 0 | 0.03 | 0 | 0 | 0 | 2.17 | 0 | -0.24 | 0 | 0.12 | 1100.0 | 0.04 | -33.33 | 0 | 0 | -281.25 | 0 |
| 2017 (4) | 0.56 | 0 | -0.44 | 0 | -0.3 | 0 | -0.18 | 0 | 0.12 | -70.73 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.21 | 0 | 0.01 | -75.0 | 0.06 | -33.33 | 0 | 0 | 800.00 | 0 |
| 2016 (3) | -0.02 | 0 | 0.43 | -20.37 | -0.24 | 0 | 0.02 | 0 | 0.41 | -58.16 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.18 | 0 | 0.04 | -63.64 | 0.09 | -10.0 | 0 | 0 | -15.38 | 0 |
| 2015 (2) | 0.44 | 0 | 0.54 | 184.21 | -0.26 | 0 | -0.16 | 0 | 0.98 | 0 | 0.18 | -28.0 | 0 | 0 | 17.31 | 5.92 | -0.22 | 0 | 0.11 | -15.38 | 0.1 | 11.11 | 0 | 0 | 209.52 | 0 |
| 2014 (1) | -0.3 | 0 | 0.19 | -85.71 | 0.3 | 0 | -0.01 | 0 | -0.11 | 0 | 0.25 | 66.67 | 0 | 0 | 16.34 | 80.83 | -0.16 | 0 | 0.13 | -91.56 | 0.09 | 50.0 | 0 | 0 | -136.36 | 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) | -0.11 | 8.33 | 38.89 | 0.08 | 125.0 | 300.0 | -0.29 | 0 | 0 | 0 | 0 | -100.0 | -0.03 | 93.18 | 81.25 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | 100.0 | 100.0 | 0.07 | -66.67 | 600.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -137.50 | -152.08 | 84.72 |
| 24Q2 (19) | -0.12 | -123.53 | 70.0 | -0.32 | -206.67 | -1700.0 | 0 | 0 | 100.0 | 0 | 100.0 | 0 | -0.44 | -154.32 | -15.79 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | -114.29 | 50.0 | 0.21 | -44.74 | 200.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -54.55 | -141.71 | 89.09 |
| 24Q1 (18) | 0.51 | 2650.0 | 828.57 | 0.3 | 0 | 287.5 | 0 | -100.0 | 100.0 | -0.01 | 0.0 | 0 | 0.81 | 4150.0 | 452.17 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.21 | 1150.0 | 800.0 | 0.38 | 245.45 | 216.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 130.77 | 884.62 | 342.86 |
| 23Q4 (17) | -0.02 | 88.89 | -200.0 | 0 | -100.0 | -100.0 | 0.01 | 0 | -90.0 | -0.01 | -200.0 | 0 | -0.02 | 87.5 | -133.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 33.33 | 60.0 | 0.11 | 1000.0 | 1000.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -16.67 | 98.15 | -116.67 |
| 23Q3 (16) | -0.18 | 55.0 | 53.85 | 0.02 | 0.0 | -80.0 | 0 | 100.0 | 100.0 | 0.01 | 0 | 0 | -0.16 | 57.89 | 44.83 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 50.0 | 50.0 | 0.01 | -85.71 | 116.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -900.00 | -80.0 | 0 |
| 23Q2 (15) | -0.4 | -471.43 | -60.0 | 0.02 | 112.5 | 109.09 | -0.06 | -100.0 | 0 | 0 | 0 | 0 | -0.38 | -65.22 | 19.15 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -100.0 | -20.0 | 0.07 | -41.67 | 115.56 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -500.00 | -828.57 | 0 |
| 23Q1 (14) | -0.07 | -450.0 | -130.43 | -0.16 | -500.0 | 58.97 | -0.03 | -130.0 | -400.0 | 0 | 0 | 0 | -0.23 | -483.33 | -43.75 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.03 | 40.0 | 40.0 | 0.12 | 1100.0 | 1100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -53.85 | -153.85 | -104.68 |
| 22Q4 (13) | 0.02 | 105.13 | -96.83 | 0.04 | -60.0 | 104.26 | 0.1 | 120.83 | 433.33 | 0 | 0 | 0 | 0.06 | 120.69 | 119.35 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 16.67 | -25.0 | 0.01 | 116.67 | -87.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | 0 | -85.71 |
| 22Q3 (12) | -0.39 | -56.0 | -277.27 | 0.1 | 145.45 | 225.0 | -0.48 | 0 | -60.0 | 0 | 0 | 0 | -0.29 | 38.3 | -307.14 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -20.0 | -50.0 | -0.06 | 86.67 | -175.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | -0.25 | -208.7 | 37.5 | -0.22 | 43.59 | -107.26 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | -0.47 | -193.75 | -117.87 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.05 | 0.0 | 64.29 | -0.45 | -4600.0 | -148.91 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (10) | 0.23 | -63.49 | 228.57 | -0.39 | 58.51 | -305.26 | 0.01 | 133.33 | 104.76 | 0 | 0 | 0 | -0.16 | 48.39 | -161.54 | 0.01 | 0 | 0 | 0 | 0 | 0 | 6.67 | 0 | 0 | -0.05 | -25.0 | -400.0 | 0.01 | -87.5 | -80.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1150.00 | 64.29 | 885.71 |
| 21Q4 (9) | 0.63 | 186.36 | 425.0 | -0.94 | -1075.0 | -4600.0 | -0.03 | 90.0 | -116.67 | 0 | 0 | 0 | -0.31 | -321.43 | -410.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 700.00 | 186.36 | 425.0 |
| 21Q3 (8) | 0.22 | 155.0 | -38.89 | -0.08 | -102.64 | -14.29 | -0.3 | -328.57 | 40.0 | 0 | 0 | 0 | 0.14 | -94.68 | -51.72 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 71.43 | 20.0 | 0.08 | -91.3 | 300.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 244.44 | 668.33 | -79.63 |
| 21Q2 (7) | -0.4 | -671.43 | 9.09 | 3.03 | 1494.74 | 98.04 | -0.07 | 66.67 | 76.67 | 0 | 0 | 100.0 | 2.63 | 911.54 | 141.28 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.14 | -1300.0 | -600.0 | 0.92 | 1740.0 | 441.18 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -43.01 | -136.87 | 82.4 |
| 21Q1 (6) | 0.07 | -41.67 | 177.78 | 0.19 | 1050.0 | 280.0 | -0.21 | -216.67 | 34.38 | 0 | 0 | -100.0 | 0.26 | 160.0 | 750.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 75.0 | 0 | 0.05 | -37.5 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 116.67 | -12.5 | 177.78 |
| 20Q4 (5) | 0.12 | -66.67 | -73.91 | -0.02 | 71.43 | 0 | 0.18 | 136.0 | 175.0 | 0 | 0 | -100.0 | 0.1 | -65.52 | -78.26 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 20.0 | 20.0 | 0.08 | 300.0 | 300.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 133.33 | -88.89 | -91.3 |
| 20Q3 (4) | 0.36 | 181.82 | 0.0 | -0.07 | -104.58 | 0.0 | -0.5 | -66.67 | 0.0 | 0 | 100.0 | 0.0 | 0.29 | -73.39 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.05 | -150.0 | 0.0 | 0.02 | -88.24 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1200.00 | 590.91 | 0.0 |
| 20Q2 (3) | -0.44 | -388.89 | 0.0 | 1.53 | 2960.0 | 0.0 | -0.3 | 6.25 | 0.0 | -0.33 | -200.0 | 0.0 | 1.09 | 2825.0 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 2.75 | 0 | 0.0 | -0.02 | 0 | 0.0 | 0.17 | 240.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -244.44 | -62.96 | 0.0 |
| 20Q1 (2) | -0.09 | -119.57 | 0.0 | 0.05 | 0 | 0.0 | -0.32 | -33.33 | 0.0 | 0.33 | -69.44 | 0.0 | -0.04 | -108.7 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.05 | 150.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -150.00 | -109.78 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1533.33 | 0.0 | 0.0 |
