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) | 0.43 | 65.38 | 2.16 | 800.0 | -0.06 | 0 | 0 | 0 | 2.59 | 418.0 | 0.11 | 450.0 | 0 | 0 | 14.29 | 1128.57 | -0.41 | 0 | -0.2 | 0 | 0.12 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.26 | 0 | 0.24 | 0 | -0.51 | 0 | -0.09 | 0 | 0.5 | 0 | 0.02 | -93.94 | 0 | 0 | 1.16 | -94.61 | -0.12 | 0 | -0.08 | 0 | 0.12 | 20.0 | 0 | 0 | 650.00 | 0 |
| 2021 (8) | -0.31 | 0 | -0.33 | 0 | 0.69 | 0 | 0.06 | 0 | -0.64 | 0 | 0.33 | 50.0 | 0 | 0 | 21.57 | 17.65 | -0.36 | 0 | -0.39 | 0 | 0.1 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.51 | 0 | 0.51 | -93.46 | -0.05 | 0 | 0 | 0 | 0 | 0 | 0.22 | 175.0 | 0 | 0 | 18.33 | 280.42 | -0.38 | 0 | -0.5 | 0 | 0.1 | -41.18 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -1.05 | 0 | 7.8 | 0 | -6.77 | 0 | -0.16 | 0 | 6.75 | 0 | 0.08 | -78.38 | 0 | 0 | 4.82 | -68.35 | -0.47 | 0 | 3.13 | 0 | 0.17 | -58.54 | 0 | 0 | -31.82 | 0 |
| 2018 (5) | -1.64 | 0 | -0.14 | 0 | 1.45 | -2.03 | -1.13 | 0 | -1.78 | 0 | 0.37 | -50.0 | 0 | 0 | 15.23 | -37.24 | -0.78 | 0 | -2.07 | 0 | 0.41 | -8.89 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.65 | 0 | -0.79 | 0 | 1.48 | 0 | -0.48 | 0 | -1.44 | 0 | 0.74 | 1380.0 | 0 | 0 | 24.26 | 1870.1 | -0.95 | 0 | -0.48 | 0 | 0.45 | 12.5 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -0.84 | 0 | 3.85 | 220.83 | -3.01 | 0 | -0.93 | 0 | 3.01 | 634.15 | 0.05 | 400.0 | 0.02 | -96.0 | 1.23 | 662.32 | -1.47 | 0 | 0.52 | 0 | 0.4 | -32.2 | 0 | 0 | -91.30 | 0 |
| 2015 (2) | -0.79 | 0 | 1.2 | 0 | -0.21 | 0 | -0.01 | 0 | 0.41 | 485.71 | 0.01 | -90.0 | 0.5 | 400.0 | 0.16 | -79.56 | -1.53 | 0 | -2.06 | 0 | 0.59 | -1.67 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.17 | 0 | -0.1 | 0 | -0.39 | 0 | 0.09 | 0 | 0.07 | 0 | 0.1 | -92.7 | 0.1 | 0 | 0.79 | -92.86 | -1.19 | 0 | -1.31 | 0 | 0.6 | 9.09 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 0.12 | -50.0 | 1100.0 | -0.06 | -102.65 | -116.67 | 2.19 | 196.9 | 661.54 | 0 | -100.0 | -100.0 | 0.06 | -97.6 | -83.78 | 0.09 | 800.0 | 0 | 0 | 0 | 0 | 45.00 | 800.0 | 0 | -0.12 | 14.29 | -200.0 | -0.13 | -425.0 | -8.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.24 | 900.0 | 242.86 | 2.26 | 22700.0 | 1714.29 | -2.26 | -7633.33 | -11400.0 | 0.03 | 150.0 | 133.33 | 2.5 | 6350.0 | 3671.43 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 5.00 | -25.0 | 0 | -0.14 | -40.0 | -180.0 | 0.04 | 200.0 | -42.86 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 342.86 | 0 | 389.8 |
| 23Q2 (18) | -0.03 | -130.0 | -160.0 | -0.01 | 75.0 | -133.33 | 0.03 | 200.0 | 400.0 | -0.06 | -400.0 | 0.0 | -0.04 | -166.67 | -150.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 6.67 | 0 | 0 | -0.1 | -100.0 | -400.0 | -0.04 | 33.33 | -166.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (17) | 0.1 | 900.0 | -23.08 | -0.04 | -111.11 | -300.0 | -0.03 | 92.31 | 75.0 | 0.02 | -83.33 | 128.57 | 0.06 | -83.78 | -50.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.05 | -25.0 | -400.0 | -0.06 | 50.0 | 33.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 0.01 | -85.71 | -66.67 | 0.36 | 357.14 | 311.76 | -0.39 | -2050.0 | -657.14 | 0.12 | 233.33 | -7.69 | 0.37 | 628.57 | 364.29 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.04 | 20.0 | 33.33 | -0.12 | -271.43 | -100.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (15) | 0.07 | 40.0 | 121.88 | -0.14 | -566.67 | -800.0 | 0.02 | 300.0 | -93.75 | -0.09 | -50.0 | 18.18 | -0.07 | -187.5 | 76.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.05 | -150.0 | 44.44 | 0.07 | 16.67 | 170.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 70.00 | 26.0 | 0 |
| 22Q2 (14) | 0.05 | -61.54 | 400.0 | 0.03 | 400.0 | 118.75 | -0.01 | 91.67 | -103.57 | -0.06 | 14.29 | -220.0 | 0.08 | -33.33 | 153.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.02 | -100.0 | 84.62 | 0.06 | 166.67 | 135.29 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 55.56 | 0 | 0 |
| 22Q1 (13) | 0.13 | 333.33 | 533.33 | -0.01 | 94.12 | 0.0 | -0.12 | -271.43 | -500.0 | -0.07 | -153.85 | 0 | 0.12 | 185.71 | 400.0 | 0.01 | -85.71 | -50.0 | 0 | 0 | 0 | 2.13 | -84.19 | -71.28 | -0.01 | 83.33 | 87.5 | -0.09 | -50.0 | -28.57 | 0.03 | -25.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.03 | 109.38 | 160.0 | -0.17 | -950.0 | -130.36 | 0.07 | -78.12 | 111.48 | 0.13 | 218.18 | 316.67 | -0.14 | 53.33 | -127.45 | 0.07 | -30.0 | -36.36 | 0 | 0 | 0 | 13.46 | -52.88 | -69.41 | -0.06 | 33.33 | 45.45 | -0.06 | 40.0 | 64.71 | 0.04 | 100.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.32 | -3300.0 | -77.78 | 0.02 | 112.5 | -50.0 | 0.32 | 14.29 | 52.38 | -0.11 | -320.0 | -650.0 | -0.3 | -100.0 | -114.29 | 0.1 | -28.57 | 400.0 | 0 | 0 | 0 | 28.57 | -20.41 | 242.86 | -0.09 | 30.77 | 10.0 | -0.1 | 41.18 | 33.33 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | 0.01 | 133.33 | 104.55 | -0.16 | -1500.0 | -420.0 | 0.28 | 833.33 | 40.0 | 0.05 | 0 | -28.57 | -0.15 | -275.0 | 11.76 | 0.14 | 600.0 | 0 | 0 | 0 | 0 | 35.90 | 384.62 | 0 | -0.13 | -62.5 | -30.0 | -0.17 | -142.86 | -13.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.03 | 40.0 | 50.0 | -0.01 | -101.79 | 92.86 | 0.03 | 104.92 | -81.25 | 0 | 100.0 | 0 | -0.04 | -107.84 | 80.0 | 0.02 | -81.82 | -77.78 | 0 | 0 | 0 | 7.41 | -83.16 | -70.37 | -0.08 | 27.27 | -14.29 | -0.07 | 58.82 | -133.33 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.05 | 72.22 | 37.5 | 0.56 | 1300.0 | 1966.67 | -0.61 | -390.48 | -971.43 | -0.06 | -400.0 | -160.0 | 0.51 | 464.29 | 563.64 | 0.11 | 450.0 | 1200.0 | 0 | 0 | 100.0 | 44.00 | 428.0 | 2036.0 | -0.11 | -10.0 | -10.0 | -0.17 | -13.33 | -6.25 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.18 | 18.18 | -100.0 | 0.04 | -20.0 | -33.33 | 0.21 | 5.0 | 31.25 | 0.02 | -71.43 | 150.0 | -0.14 | 17.65 | -366.67 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 8.33 | 0 | 141.67 | -0.1 | 0.0 | 28.57 | -0.15 | 0.0 | 53.12 | 0.03 | 50.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.22 | -266.67 | -215.79 | 0.05 | 135.71 | 101.66 | 0.2 | 25.0 | 122.22 | 0.07 | 0 | 450.0 | -0.17 | 15.0 | 93.97 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.1 | -42.86 | 23.08 | -0.15 | -400.0 | 28.57 | 0.02 | -33.33 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.06 | 25.0 | 94.34 | -0.14 | -366.67 | -101.3 | 0.16 | 128.57 | 102.62 | 0 | -100.0 | 100.0 | -0.2 | -81.82 | -102.06 | 0.09 | 1000.0 | 350.0 | 0 | 100.0 | 0 | 25.00 | 1200.0 | 512.5 | -0.07 | 30.0 | 30.0 | -0.03 | 81.25 | -100.78 | 0.03 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 19Q4 (4) | -0.08 | 11.11 | 0.0 | -0.03 | -150.0 | 0.0 | 0.07 | -56.25 | 0.0 | 0.1 | 350.0 | 0.0 | -0.11 | -266.67 | 0.0 | -0.01 | -200.0 | 0.0 | -0.03 | 0 | 0.0 | -2.27 | -165.91 | 0.0 | -0.1 | 28.57 | 0.0 | -0.16 | 50.0 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.09 | -147.37 | 0.0 | 0.06 | 101.99 | 0.0 | 0.16 | 117.78 | 0.0 | -0.04 | -100.0 | 0.0 | -0.03 | 98.94 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 3.45 | -25.86 | 0.0 | -0.14 | -7.69 | 0.0 | -0.32 | -52.38 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.19 | 117.92 | 0.0 | -3.01 | -127.92 | 0.0 | -0.9 | 85.25 | 0.0 | -0.02 | 80.0 | 0.0 | -2.82 | -129.01 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.65 | 13.95 | 0.0 | -0.13 | -30.0 | 0.0 | -0.21 | -105.48 | 0.0 | 0.04 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -1.06 | 0.0 | 0.0 | 10.78 | 0.0 | 0.0 | -6.1 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 9.72 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.08 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 3.83 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -27.25 | 0.0 | 0.0 |
