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) | 0.68 | -61.58 | -0.09 | 0 | -0.16 | 0 | 0 | 0 | 0.59 | -58.16 | 0.11 | -45.0 | 0 | 0 | 2.46 | -14.92 | 0.07 | -80.0 | 0.18 | -66.67 | 0.05 | 150.0 | 0.01 | 0.0 | 283.33 | -8.76 |
| 2022 (9) | 1.77 | 391.67 | -0.36 | 0 | -0.04 | 0 | 0 | 0 | 1.41 | 0 | 0.2 | -81.82 | 0 | 0 | 2.89 | -83.18 | 0.35 | 337.5 | 0.54 | 800.0 | 0.02 | -71.43 | 0.01 | 0 | 310.53 | 12.13 |
| 2021 (8) | 0.36 | 0 | -1.1 | 0 | 0.82 | 0 | 0 | 0 | -0.74 | 0 | 1.1 | 5400.0 | 0 | 0 | 17.16 | 3761.15 | 0.08 | 0 | 0.06 | 0 | 0.07 | 16.67 | 0 | 0 | 276.92 | 0 |
| 2020 (7) | -0.52 | 0 | -0.03 | 0 | -0.05 | 0 | 0 | 0 | -0.55 | 0 | 0.02 | 0.0 | 0 | 0 | 0.44 | 30.44 | -0.2 | 0 | -0.28 | 0 | 0.06 | 20.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -1.13 | 0 | 0.13 | 0 | -0.04 | 0 | 0 | 0 | -1.0 | 0 | 0.02 | 100.0 | 0.07 | 0 | 0.34 | 105.79 | 0.33 | 37.5 | 0.44 | 57.14 | 0.05 | 0 | 0 | 0 | -230.61 | 0 |
| 2018 (5) | 0.52 | 0 | -0.07 | 0 | 0.93 | -6.06 | 0 | 0 | 0.45 | 0 | 0.01 | 0 | -0.07 | 0 | 0.17 | 0 | 0.24 | 20.0 | 0.28 | 33.33 | 0 | 0 | 0 | 0 | 185.71 | 0 |
| 2017 (4) | -0.47 | 0 | 0 | 0 | 0.99 | 0 | 0 | 0 | -0.47 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.2 | 0 | 0.21 | 0 | 0.01 | 0.0 | 0 | 0 | -213.64 | 0 |
| 2016 (3) | -0.09 | 0 | -0.02 | 0 | 0 | 0 | 0 | 0 | -0.11 | 0 | 0.02 | 100.0 | 0 | 0 | 2.70 | 105.41 | -0.06 | 0 | -0.08 | 0 | 0.01 | 0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.42 | 0 | 0.31 | 675.0 | 0 | 0 | 0 | 0 | -0.11 | 0 | 0.01 | 0 | 0.33 | 0 | 1.32 | 0 | 0.01 | 0 | 0.07 | 0 | 0 | 0 | 0 | 0 | -600.00 | 0 |
| 2014 (1) | -0.08 | 0 | 0.04 | -99.38 | 0 | 0 | -0.02 | 0 | -0.04 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -0.17 | 0 | -0.15 | 0 | 0.01 | -75.0 | 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) | 0.23 | -4.17 | -68.92 | -0.03 | -133.33 | 86.96 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0.2 | -39.39 | -60.78 | 0.01 | -66.67 | -87.5 | 0 | 0 | 0 | 1.10 | -53.48 | -85.16 | -0.07 | -200.0 | 0 | -0.11 | -161.11 | -37.5 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.24 | 14.29 | -65.22 | 0.09 | 156.25 | 1000.0 | -0.16 | 0 | 0 | 0 | 0 | 100.0 | 0.33 | 560.0 | -51.47 | 0.03 | 200.0 | -57.14 | 0 | 0 | 0 | 2.36 | 192.91 | -38.25 | 0.07 | 16.67 | 16.67 | 0.18 | 50.0 | -18.18 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 126.32 | -21.8 | -57.89 |
| 23Q2 (18) | 0.21 | 2000.0 | -65.57 | -0.16 | -1700.0 | -77.78 | 0 | 0 | 100.0 | 0 | 0 | -100.0 | 0.05 | 150.0 | -90.38 | 0.01 | -83.33 | -66.67 | 0 | 0 | 0 | 0.81 | -85.75 | -47.31 | 0.06 | 0 | -64.71 | 0.12 | 1300.0 | -50.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 161.54 | 0 | -36.44 |
| 23Q1 (17) | 0.01 | -98.65 | 103.7 | 0.01 | 104.35 | 150.0 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | 0.02 | -96.08 | 106.9 | 0.06 | -25.0 | 500.0 | 0 | 0 | 0 | 5.66 | -23.58 | 1066.04 | 0 | 0 | -100.0 | -0.01 | 87.5 | -106.25 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | 0.74 | 7.25 | 535.29 | -0.23 | -2200.0 | 79.09 | -0.03 | 0 | -103.49 | 0 | 100.0 | -100.0 | 0.51 | -25.0 | 140.16 | 0.08 | 14.29 | -92.73 | 0 | 0 | 0 | 7.41 | 93.65 | -88.15 | 0 | -100.0 | 100.0 | -0.08 | -136.36 | 0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (15) | 0.69 | 13.11 | 225.45 | -0.01 | 88.89 | 0 | 0 | 100.0 | 100.0 | -0.01 | -200.0 | 0.0 | 0.68 | 30.77 | 223.64 | 0.07 | 133.33 | 0 | 0 | 0 | 0 | 3.83 | 149.91 | 0 | 0.06 | -64.71 | 400.0 | 0.22 | -8.33 | 1200.0 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 300.00 | 18.03 | 0 |
| 22Q2 (14) | 0.61 | 325.93 | 52.5 | -0.09 | -350.0 | 0 | -0.13 | -208.33 | -550.0 | 0.01 | 0 | 0 | 0.52 | 279.31 | 30.0 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 1.53 | 215.31 | 0 | 0.17 | 41.67 | 750.0 | 0.24 | 50.0 | 1300.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 254.17 | 250.62 | 0 |
| 22Q1 (13) | -0.27 | -58.82 | -140.3 | -0.02 | 98.18 | 0 | 0.12 | -86.05 | 700.0 | 0 | -100.0 | 0 | -0.29 | 77.17 | -143.28 | 0.01 | -99.09 | 0 | 0 | 0 | 0 | 0.49 | -99.22 | 0 | 0.12 | 1300.0 | 50.0 | 0.16 | 0 | 60.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -168.75 | 80.15 | -130.22 |
| 21Q4 (12) | -0.17 | 69.09 | -70.0 | -1.1 | 0 | 0 | 0.86 | 4400.0 | 4400.0 | 0.01 | 200.0 | 0 | -1.27 | -130.91 | -1170.0 | 1.1 | 0 | 0 | 0 | 0 | 0 | 62.50 | 0 | 0 | -0.01 | 50.0 | 93.75 | 0 | 100.0 | 100.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -850.00 | 0 | 0 |
| 21Q3 (11) | -0.55 | -237.5 | -2850.0 | 0 | 0 | 0 | -0.02 | 0.0 | -100.0 | -0.01 | 0 | 0 | -0.55 | -237.5 | -2850.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | -200.0 | 33.33 | -0.02 | 0.0 | 77.78 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | 0.4 | -40.3 | 176.92 | 0 | 0 | 0 | -0.02 | 0.0 | -100.0 | 0 | 0 | 0 | 0.4 | -40.3 | 176.92 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | -75.0 | 0 | -0.02 | -120.0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q1 (9) | 0.67 | 770.0 | 737.5 | 0 | 0 | 100.0 | -0.02 | 0.0 | -100.0 | 0 | 0 | 0 | 0.67 | 770.0 | 1016.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.08 | 150.0 | 900.0 | 0.1 | 155.56 | 600.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 558.33 | 0 | 0 |
| 20Q4 (8) | -0.1 | -600.0 | 9.09 | 0 | 0 | 100.0 | -0.02 | -100.0 | -100.0 | 0 | 0 | 0 | -0.1 | -600.0 | 16.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.16 | -433.33 | -194.12 | -0.18 | -100.0 | -212.5 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q3 (7) | 0.02 | 103.85 | 128.57 | 0 | 0 | 100.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.02 | 103.85 | 122.22 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.03 | 0 | -127.27 | -0.09 | 0 | -181.82 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 20Q2 (6) | -0.52 | -750.0 | 17.46 | 0 | 100.0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.52 | -966.67 | 17.46 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 0 | 0 | 100.0 | -100.0 | 0 | 100.0 | -100.0 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | -2600.00 | 0 | -188.89 |
| 20Q1 (5) | 0.08 | 172.73 | 125.0 | -0.02 | -100.0 | -112.5 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.06 | 150.0 | 137.5 | 0.01 | 0 | 0 | 0 | 0 | -100.0 | 0.80 | 0 | 0 | -0.01 | -105.88 | -150.0 | -0.02 | -112.5 | -116.67 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 19Q4 (4) | -0.11 | -57.14 | 0.0 | -0.01 | 50.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.12 | -33.33 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.17 | 54.55 | 0.0 | 0.16 | 45.45 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -64.71 | -10.92 | 0.0 |
| 19Q3 (3) | -0.07 | 88.89 | 0.0 | -0.02 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.09 | 85.71 | 0.0 | 0.01 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.48 | 0 | 0.0 | 0.11 | 175.0 | 0.0 | 0.11 | 83.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -58.33 | 93.52 | 0.0 |
| 19Q2 (2) | -0.63 | -96.88 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.63 | -293.75 | 0.0 | 0 | 0 | 0.0 | -0.06 | -200.0 | 0.0 | -0.00 | 0 | 0.0 | 0.04 | 100.0 | 0.0 | 0.06 | -50.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | -900.00 | -293.75 | 0.0 |
| 19Q1 (1) | -0.32 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -228.57 | 0.0 | 0.0 |
