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) | -0.18 | 0 | -0.07 | 0 | -0.04 | 0 | -0.03 | 0 | -0.25 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.49 | 0 | -0.4 | 0 | 0.06 | 20.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.26 | 0 | 0.15 | 400.0 | 1.57 | 0 | 0.02 | 0 | -0.11 | 0 | 0.07 | 250.0 | 0 | 0 | 21.88 | 239.06 | -0.29 | 0 | -0.24 | 0 | 0.05 | 66.67 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 0.07 | 0 | 0.03 | 0 | -0.01 | 0 | 0 | 0 | 0.1 | 0 | 0.02 | -84.62 | 0 | 0 | 6.45 | -78.16 | -0.09 | 0 | -0.05 | 0 | 0.03 | 50.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.11 | 0 | -0.13 | 0 | -0.01 | 0 | 0 | 0 | -0.24 | 0 | 0.13 | 0 | 0 | 0 | 29.55 | 0 | -0.14 | 0 | -0.11 | 0 | 0.02 | -80.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.11 | 0 | 0.16 | -71.43 | 0.13 | 0 | -0.02 | 0 | 0.05 | -70.59 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.45 | 0 | -0.17 | 0 | 0.1 | 25.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.39 | 0 | 0.56 | 0 | -0.21 | 0 | 0.02 | 0 | 0.17 | 0 | 0.01 | -92.31 | 0 | 0 | 1.03 | -86.44 | -0.53 | 0 | -0.63 | 0 | 0.08 | -20.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2017 (4) | -0.21 | 0 | -0.09 | 0 | -0.01 | 0 | -0.01 | 0 | -0.3 | 0 | 0.13 | 0 | 0 | 0 | 7.60 | 0 | -0.56 | 0 | -0.54 | 0 | 0.1 | -41.18 | 0.02 | 100.0 | 0.00 | 0 |
| 2016 (3) | -0.23 | 0 | 0.06 | 0 | -0.14 | 0 | -0.01 | 0 | -0.17 | 0 | 0 | 0 | 0.01 | 0 | -0.00 | 0 | -0.47 | 0 | -0.28 | 0 | 0.17 | -10.53 | 0.01 | -50.0 | 0.00 | 0 |
| 2015 (2) | -0.05 | 0 | -0.23 | 0 | 0.32 | 128.57 | 0 | 0 | -0.28 | 0 | 0.04 | -86.67 | 0 | 0 | 2.78 | -77.69 | -0.46 | 0 | -0.35 | 0 | 0.19 | 58.33 | 0.02 | 0.0 | 0.00 | 0 |
| 2014 (1) | 0.28 | 0 | -1.52 | 0 | 0.14 | -94.49 | -0.01 | 0 | -1.24 | 0 | 0.3 | 87.5 | 0 | 0 | 12.45 | -68.1 | 0.07 | 0 | 0.12 | 0 | 0.12 | 1100.0 | 0.02 | 0 | 107.69 | 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) | -0.01 | 90.0 | 94.12 | -0.08 | -900.0 | -366.67 | -0.01 | 0.0 | -100.63 | -0.03 | 0 | 0 | -0.09 | 0.0 | 35.71 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.15 | -25.0 | -15.38 | -0.11 | -10.0 | 8.33 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.1 | -25.0 | 23.08 | 0.01 | 0.0 | -90.91 | -0.01 | 0.0 | 50.0 | 0 | 0 | -100.0 | -0.09 | -28.57 | -350.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.12 | -50.0 | 14.29 | -0.1 | -66.67 | 23.08 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.08 | -900.0 | -500.0 | 0.01 | 0 | 0.0 | -0.01 | 0.0 | 0 | 0 | 0 | 0 | -0.07 | -800.0 | -333.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 38.46 | -700.0 | -0.06 | 53.85 | -700.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (17) | 0.01 | 105.88 | 0.0 | 0 | -100.0 | 0 | -0.01 | -100.63 | 0 | 0 | 0 | 0 | 0.01 | 107.14 | 0.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.13 | 0.0 | -1200.0 | -0.13 | -8.33 | -1400.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | -0.17 | -30.77 | -1800.0 | 0.03 | -72.73 | 0 | 1.59 | 8050.0 | 0 | 0 | -100.0 | 0 | -0.14 | -600.0 | -1500.0 | 0.01 | -85.71 | 0 | 0 | 0 | 0 | 12.50 | -87.5 | 0 | -0.13 | 7.14 | 0 | -0.12 | 7.69 | 0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q3 (15) | -0.13 | -750.0 | -285.71 | 0.11 | 1000.0 | 0 | -0.02 | 0 | 0 | 0.02 | 0 | 0 | -0.02 | -166.67 | -128.57 | 0.07 | 0 | 0 | 0 | 0 | 0 | 100.00 | 0 | 0 | -0.14 | -1300.0 | -366.67 | -0.13 | -1400.0 | -550.0 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q2 (14) | 0.02 | 100.0 | 166.67 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 200.0 | 400.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 0.0 | 66.67 | 0.01 | 0.0 | 150.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | 100.0 | 0 |
| 22Q1 (13) | 0.01 | 0.0 | -50.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -66.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.01 | 0 | 75.0 | 0.01 | 0 | 150.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 50.00 | -50.0 | 0 |
| 21Q4 (12) | 0.01 | -85.71 | 120.0 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -85.71 | 105.88 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0 | 100.0 | 100.0 | 0 | 100.0 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | 0 | 120.0 |
| 21Q3 (11) | 0.07 | 333.33 | 450.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 800.0 | 450.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 0.0 | 50.0 | -0.02 | 0.0 | 60.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.03 | -250.0 | -200.0 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.01 | -133.33 | 0.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.03 | 25.0 | 25.0 | -0.02 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | 0.02 | 140.0 | 150.0 | 0.01 | 108.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 117.65 | 175.0 | 0.01 | -92.31 | 0 | 0 | 0 | 0 | 10.00 | -89.23 | 0 | -0.04 | -300.0 | -33.33 | -0.02 | 0 | 0.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (8) | -0.05 | -150.0 | -141.67 | -0.12 | 0 | -185.71 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.17 | -750.0 | -165.38 | 0.13 | 0 | 0 | 0 | 0 | 0 | 92.86 | 0 | 0 | -0.01 | 83.33 | 91.67 | 0 | 100.0 | -100.0 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | -500.00 | 0 | -433.33 |
| 20Q3 (7) | -0.02 | -100.0 | 71.43 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | -100.0 | 100.0 | -0.02 | -100.0 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -50.0 | -20.0 | -0.05 | -25.0 | -66.67 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.01 | 75.0 | 83.33 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0.01 | 0 | 200.0 | -0.01 | 75.0 | 80.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -33.33 | 60.0 | -0.04 | -100.0 | 33.33 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.04 | -133.33 | 60.0 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | 0 | 0 | 0 | -0.04 | -115.38 | 55.56 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 75.0 | 83.33 | -0.02 | -133.33 | 85.71 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 19Q4 (4) | 0.12 | 271.43 | 0.0 | 0.14 | 1300.0 | 0.0 | -0.1 | -171.43 | 0.0 | 0 | 100.0 | 0.0 | 0.26 | 533.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.12 | -140.0 | 0.0 | 0.06 | 300.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 150.00 | 0 | 0.0 |
| 19Q3 (3) | -0.07 | -16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0.14 | 55.56 | 0.0 | -0.02 | -100.0 | 0.0 | -0.06 | -20.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | 50.0 | 0.0 | -0.03 | 50.0 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.06 | 40.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.09 | 0 | 0.0 | -0.01 | 0 | 0.0 | -0.05 | 44.44 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.1 | 44.44 | 0.0 | -0.06 | 57.14 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
