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) | -0.32 | 0 | 0.66 | 135.71 | -0.26 | 0 | 0.01 | 0 | 0.34 | 112.5 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.25 | 0 | -1.46 | 0 | 0.06 | 20.0 | 0.01 | 0 | 0.00 | 0 |
| 2022 (9) | -0.12 | 0 | 0.28 | -20.0 | -0.24 | 0 | -0.11 | 0 | 0.16 | 0 | 0.01 | 0.0 | 0 | 0 | 0.68 | -13.51 | -0.12 | 0 | 0.3 | -36.17 | 0.05 | 0.0 | 0 | 0 | -34.29 | 0 |
| 2021 (8) | -0.54 | 0 | 0.35 | 0.0 | 0.28 | 40.0 | 0.05 | 0 | -0.19 | 0 | 0.01 | 0.0 | 0 | 0 | 0.78 | 21.88 | 0.47 | 0 | 0.47 | 0 | 0.05 | -16.67 | 0.01 | -50.0 | -101.89 | 0 |
| 2020 (7) | -0.19 | 0 | 0.35 | 0 | 0.2 | 0 | 0 | 0 | 0.16 | 0 | 0.01 | -93.75 | 0 | 0 | 0.64 | -92.75 | -0.2 | 0 | -0.1 | 0 | 0.06 | 0.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2019 (6) | 0.07 | 133.33 | -0.43 | 0 | 0 | 0 | 0.15 | 0 | -0.36 | 0 | 0.16 | 700.0 | 0 | 0 | 8.84 | 806.08 | 0.22 | 0 | 0.18 | 1700.0 | 0.06 | 0.0 | 0.02 | 0.0 | 26.92 | -19.23 |
| 2018 (5) | 0.03 | -85.71 | 0.08 | -66.67 | -0.1 | 0 | 0 | 0 | 0.11 | -75.56 | 0.02 | 100.0 | 0 | 0 | 0.98 | 149.76 | -0.11 | 0 | 0.01 | -94.12 | 0.06 | -14.29 | 0.02 | 0.0 | 33.33 | -58.73 |
| 2017 (4) | 0.21 | -46.15 | 0.24 | 84.62 | -0.2 | 0 | -0.05 | 0 | 0.45 | -13.46 | 0.01 | -96.15 | 0 | 0 | 0.39 | -95.97 | 0.21 | -12.5 | 0.17 | -32.0 | 0.07 | 16.67 | 0.02 | -33.33 | 80.77 | -29.59 |
| 2016 (3) | 0.39 | 34.48 | 0.13 | 116.67 | -0.19 | 0 | 0.05 | 0 | 0.52 | 48.57 | 0.26 | 1200.0 | 0 | 0 | 9.70 | 1190.3 | 0.24 | 33.33 | 0.25 | 25.0 | 0.06 | -14.29 | 0.03 | 0.0 | 114.71 | 18.66 |
| 2015 (2) | 0.29 | -34.09 | 0.06 | 0 | -0.27 | 0 | -0.06 | 0 | 0.35 | 94.44 | 0.02 | 100.0 | 0 | 0 | 0.75 | 126.32 | 0.18 | -37.93 | 0.2 | -31.03 | 0.07 | -12.5 | 0.03 | 50.0 | 96.67 | -14.32 |
| 2014 (1) | 0.44 | 2.33 | -0.26 | 0 | -0.32 | 0 | -0.08 | 0 | 0.18 | -68.97 | 0.01 | -75.0 | 0 | 0 | 0.33 | -72.67 | 0.29 | 7.41 | 0.29 | 16.0 | 0.08 | -11.11 | 0.02 | -33.33 | 112.82 | -2.92 |
| 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 | 100.0 | 100.0 | 0.64 | 540.0 | 48.84 | -0.01 | 96.0 | 0.0 | 0.02 | 0 | 122.22 | 0.64 | 6300.0 | 236.84 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.05 | 28.57 | 50.0 | -0.07 | -250.0 | 41.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.09 | -80.0 | -250.0 | 0.1 | 162.5 | 42.86 | -0.25 | -2400.0 | -8.7 | 0 | -100.0 | 100.0 | 0.01 | 104.76 | -92.31 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 36.36 | 12.5 | -0.02 | 66.67 | -114.29 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (18) | -0.05 | 72.22 | -200.0 | -0.16 | -300.0 | 76.47 | -0.01 | 0.0 | 0 | 0.03 | 175.0 | 200.0 | -0.21 | -110.0 | 66.67 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | -0.11 | -450.0 | -168.75 | -0.06 | 95.42 | -124.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (17) | -0.18 | 25.0 | -1900.0 | 0.08 | -81.4 | -82.98 | -0.01 | 0.0 | 0 | -0.04 | 55.56 | -500.0 | -0.1 | -152.63 | -120.83 | 0 | -100.0 | 0 | 0 | 0 | -100.0 | -0.00 | -100.0 | 0 | -0.02 | 80.0 | 77.78 | -1.31 | -991.67 | -4466.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | -0.24 | -500.0 | -380.0 | 0.43 | 514.29 | 4200.0 | -0.01 | 95.65 | 0 | -0.09 | -800.0 | -28.57 | 0.19 | 46.15 | 575.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 2.63 | 0 | 0 | -0.1 | -25.0 | 16.67 | -0.12 | -185.71 | -33.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (15) | 0.06 | 20.0 | 120.69 | 0.07 | 110.29 | -80.0 | -0.23 | 0 | 0 | -0.01 | 66.67 | -112.5 | 0.13 | 120.63 | 116.67 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | -0.08 | -150.0 | 20.0 | 0.14 | -44.0 | 275.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 40.00 | 108.0 | 0 |
| 22Q2 (14) | 0.05 | 400.0 | 171.43 | -0.68 | -244.68 | -466.67 | 0 | 0 | -100.0 | -0.03 | -400.0 | -175.0 | -0.63 | -231.25 | -231.58 | 0 | 0 | 0 | -0.47 | -200.0 | 0 | -0.00 | 0 | 0 | 0.16 | 277.78 | -79.75 | 0.25 | 733.33 | -63.24 | 0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | 19.23 | -23.08 | 292.31 |
| 22Q1 (13) | 0.01 | 120.0 | 108.33 | 0.47 | 4600.0 | 327.27 | 0 | 0 | 0 | 0.01 | 114.29 | 0 | 0.48 | 1300.0 | 4900.0 | 0 | 0 | 0 | 0.47 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | 25.0 | 10.0 | 0.03 | 133.33 | 175.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 25.00 | 0 | 0 |
| 21Q4 (12) | -0.05 | 82.76 | -350.0 | 0.01 | -97.14 | 106.67 | 0 | 0 | 0 | -0.07 | -187.5 | -240.0 | -0.04 | -166.67 | 69.23 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | -20.0 | -71.43 | -0.09 | -12.5 | -125.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.29 | -314.29 | -866.67 | 0.35 | 391.67 | 288.89 | 0 | -100.0 | 0 | 0.08 | 100.0 | 500.0 | 0.06 | 131.58 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -112.66 | -66.67 | -0.08 | -111.76 | -100.0 | 0.01 | 0.0 | 0.0 | 0 | -100.0 | 0 | 0.00 | 100.0 | 0 |
| 21Q2 (10) | -0.07 | 41.67 | 12.5 | -0.12 | -209.09 | -130.77 | 0.28 | 0 | 354.55 | 0.04 | 0 | 233.33 | -0.19 | -1800.0 | -161.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.79 | 890.0 | 2733.33 | 0.68 | 1800.0 | 3500.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | -10.00 | 0 | 0 |
| 21Q1 (9) | -0.12 | -700.0 | -20.0 | 0.11 | 173.33 | 450.0 | 0 | 0 | -100.0 | 0 | -100.0 | 100.0 | -0.01 | 92.31 | 87.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -42.86 | -100.0 | -0.04 | 0.0 | 0 | 0.01 | -50.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 20Q4 (8) | 0.02 | 166.67 | 133.33 | -0.15 | -266.67 | 34.78 | 0 | 0 | 0 | 0.05 | 350.0 | 600.0 | -0.13 | -316.67 | 55.17 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | -16.67 | -40.0 | -0.04 | 0.0 | 42.86 | 0.02 | 100.0 | 100.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.03 | 62.5 | -175.0 | 0.09 | -76.92 | 114.29 | 0 | 100.0 | 0 | -0.02 | 33.33 | -200.0 | 0.06 | -80.65 | 110.17 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.06 | -100.0 | 45.45 | -0.04 | -100.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.08 | 20.0 | -180.0 | 0.39 | 1850.0 | -44.29 | -0.11 | -135.48 | 0 | -0.03 | -200.0 | -125.0 | 0.31 | 487.5 | -61.25 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 40.0 | -107.32 | -0.02 | 0 | -106.67 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 20Q1 (5) | -0.1 | -66.67 | -900.0 | 0.02 | 108.7 | 107.41 | 0.31 | 0 | 3000.0 | -0.01 | 0.0 | -200.0 | -0.08 | 72.41 | 71.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 0.0 | -66.67 | 0 | 100.0 | 100.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -500.00 | 0 | -400.0 |
| 19Q4 (4) | -0.06 | -250.0 | 0.0 | -0.23 | 63.49 | 0.0 | 0 | 0 | 0.0 | -0.01 | -150.0 | 0.0 | -0.29 | 50.85 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.05 | 54.55 | 0.0 | -0.07 | -75.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.04 | -60.0 | 0.0 | -0.63 | -190.0 | 0.0 | 0 | 0 | 0.0 | 0.02 | -83.33 | 0.0 | -0.59 | -173.75 | 0.0 | 0.16 | 0 | 0.0 | 0 | 0 | 0.0 | 35.56 | 0 | 0.0 | -0.11 | -126.83 | 0.0 | -0.04 | -113.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 0.1 | 1100.0 | 0.0 | 0.7 | 359.26 | 0.0 | 0 | -100.0 | 0.0 | 0.12 | 1100.0 | 0.0 | 0.8 | 385.71 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.41 | 1466.67 | 0.0 | 0.3 | 3100.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 31.25 | 131.25 | 0.0 |
| 19Q1 (1) | -0.01 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -100.00 | 0.0 | 0.0 |
