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) | 0.16 | -74.6 | 0 | 0 | -0.22 | 0 | 0.01 | 0.0 | 0.16 | -74.6 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.46 | -28.12 | 0.36 | -37.93 | 0.03 | 0.0 | 0 | 0 | 41.03 | -60.28 |
| 2022 (9) | 0.63 | 1160.0 | 0 | 0 | 0.02 | 0 | 0.01 | -80.0 | 0.63 | 1160.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.64 | 88.24 | 0.58 | 152.17 | 0.03 | 0.0 | 0 | 0 | 103.28 | 437.05 |
| 2021 (8) | 0.05 | 0 | 0 | 0 | -0.03 | 0 | 0.05 | 0 | 0.05 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.34 | 0 | 0.23 | 0 | 0.03 | 0.0 | 0 | 0 | 19.23 | 0 |
| 2020 (7) | -0.45 | 0 | 0.04 | 0 | -0.03 | 0 | 0 | 0 | -0.41 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.59 | 0 | -0.58 | 0 | 0.03 | -25.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.11 | -59.26 | -0.04 | 0 | -0.07 | 0 | 0.17 | 183.33 | 0.07 | -73.08 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.15 | 0 | -0.2 | 0 | 0.04 | 100.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 0.27 | 0 | -0.01 | 0 | -0.04 | 0 | 0.06 | 0 | 0.26 | 0 | 0.01 | 0.0 | 0 | 0 | 0.44 | 51.54 | -0.28 | 0 | -0.28 | 0 | 0.02 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.5 | 0 | 0.08 | 0 | -0.16 | 0 | -0.06 | 0 | -0.42 | 0 | 0.01 | -98.36 | 0 | 0 | 0.29 | -98.14 | 0.16 | -54.29 | 0.01 | -92.86 | 0.02 | 100.0 | 0 | 0 | -1666.67 | 0 |
| 2016 (3) | 0.4 | -57.45 | -0.6 | 0 | 1.11 | 0 | -0.14 | 0 | -0.2 | 0 | 0.61 | 6000.0 | 0 | 0 | 15.60 | 3831.46 | 0.35 | -41.67 | 0.14 | -65.85 | 0.01 | 0.0 | 0 | 0 | 266.67 | 19.15 |
| 2015 (2) | 0.94 | 0 | -0.01 | 0 | -0.05 | 0 | 0.02 | 0.0 | 0.93 | 0 | 0.01 | 0.0 | 0 | 0 | 0.40 | -67.46 | 0.6 | 252.94 | 0.41 | 95.24 | 0.01 | 0.0 | 0 | 0 | 223.81 | 0 |
| 2014 (1) | -0.09 | 0 | -0.06 | 0 | 0.57 | 0 | 0.02 | -85.71 | -0.15 | 0 | 0.01 | 0 | 0 | 0 | 1.22 | 0 | 0.17 | -61.36 | 0.21 | -40.0 | 0.01 | 0.0 | 0 | 0 | -40.91 | 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) | -0.07 | -240.0 | -128.0 | 0 | 0 | 0 | -0.19 | -1800.0 | -1800.0 | 0.02 | 0 | 100.0 | -0.07 | -240.0 | -128.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.04 | -60.0 | -69.23 | 0.02 | -81.82 | -83.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -233.33 | -660.0 | -221.33 |
| 23Q3 (19) | 0.05 | -64.29 | -75.0 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 100.0 | 0.05 | -64.29 | -75.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | -37.5 | -54.55 | 0.11 | 0.0 | -50.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 41.67 | -64.29 | -52.08 |
| 23Q2 (18) | 0.14 | 250.0 | 7.69 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | 0 | 0.14 | 250.0 | 7.69 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | 6.67 | 6.67 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 116.67 | 250.0 | 7.69 |
| 23Q1 (17) | 0.04 | -84.0 | -33.33 | 0 | 0 | 0 | -0.01 | 0.0 | -125.0 | -0.01 | -200.0 | 0 | 0.04 | -84.0 | -33.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.15 | 15.38 | 15.38 | 0.11 | -8.33 | -15.38 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 33.33 | -82.67 | -22.22 |
| 22Q4 (16) | 0.25 | 25.0 | 525.0 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0.01 | 200.0 | -75.0 | 0.25 | 25.0 | 525.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.13 | -40.91 | 8.33 | 0.12 | -45.45 | 50.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 192.31 | 121.15 | 332.69 |
| 22Q3 (15) | 0.2 | 53.85 | 150.0 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | -0.01 | 0 | -200.0 | 0.2 | 53.85 | 150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.22 | 46.67 | 120.0 | 0.22 | 100.0 | 144.44 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 86.96 | -19.73 | 8.7 |
| 22Q2 (14) | 0.13 | 116.67 | 225.0 | 0 | 0 | 0 | -0.01 | -125.0 | 0.0 | 0 | 0 | 100.0 | 0.13 | 116.67 | 225.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.15 | 15.38 | 400.0 | 0.11 | -15.38 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 108.33 | 152.78 | -72.92 |
| 22Q1 (13) | 0.06 | 50.0 | 154.55 | 0 | 0 | 0 | 0.04 | 500.0 | 500.0 | 0 | -100.0 | -100.0 | 0.06 | 50.0 | 154.55 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.13 | 8.33 | 44.44 | 0.13 | 62.5 | 116.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 42.86 | -3.57 | 127.27 |
| 21Q4 (12) | 0.04 | -50.0 | 140.0 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0.04 | 300.0 | 0 | 0.04 | -50.0 | 140.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.12 | 20.0 | 200.0 | 0.08 | -11.11 | 172.73 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 44.44 | -44.44 | 0 |
| 21Q3 (11) | 0.08 | 100.0 | 166.67 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0.01 | 200.0 | -75.0 | 0.08 | 100.0 | 166.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | 233.33 | 150.0 | 0.09 | 0 | 156.25 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 80.00 | -80.0 | 0 |
| 21Q2 (10) | 0.04 | 136.36 | 123.53 | 0 | 0 | -100.0 | -0.01 | 0.0 | 0.0 | -0.01 | -200.0 | 80.0 | 0.04 | 136.36 | 125.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | -66.67 | 120.0 | 0 | -100.0 | 100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 400.00 | 354.55 | 0 |
| 21Q1 (9) | -0.11 | -10.0 | -83.33 | 0 | 0 | -100.0 | -0.01 | 0.0 | 0.0 | 0.01 | 0 | 0 | -0.11 | -10.0 | -175.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.09 | 175.0 | 169.23 | 0.06 | 154.55 | 150.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -157.14 | 0 | 0 |
| 20Q4 (8) | -0.1 | 16.67 | -25.0 | 0 | 0 | 0 | -0.01 | 0.0 | 0 | 0 | -100.0 | -100.0 | -0.1 | 16.67 | -25.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | 40.0 | 0.0 | -0.11 | 31.25 | 15.38 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.12 | 29.41 | -220.0 | 0 | -100.0 | 0 | -0.01 | 0.0 | 0.0 | 0.04 | 180.0 | -20.0 | -0.12 | 25.0 | -220.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.2 | -33.33 | -17.65 | -0.16 | 11.11 | 15.79 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.17 | -183.33 | -206.25 | 0.01 | -50.0 | 0 | -0.01 | 0.0 | 80.0 | -0.05 | 0 | -66.67 | -0.16 | -300.0 | -200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | -15.38 | -168.18 | -0.18 | -50.0 | -190.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q1 (5) | -0.06 | 25.0 | 0.0 | 0.02 | 0 | 150.0 | -0.01 | 0 | 0.0 | 0 | -100.0 | 100.0 | -0.04 | 50.0 | 60.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.13 | -8.33 | -62.5 | -0.12 | 7.69 | -71.43 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.08 | -180.0 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.01 | -80.0 | 0.0 | -0.08 | -180.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.12 | 29.41 | 0.0 | -0.13 | 31.58 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.1 | -37.5 | 0.0 | 0 | 0 | 0.0 | -0.01 | 80.0 | 0.0 | 0.05 | 266.67 | 0.0 | 0.1 | -37.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.17 | -177.27 | 0.0 | -0.19 | -195.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 0.16 | 366.67 | 0.0 | 0 | 100.0 | 0.0 | -0.05 | -400.0 | 0.0 | -0.03 | 25.0 | 0.0 | 0.16 | 260.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.22 | 375.0 | 0.0 | 0.2 | 385.71 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 76.19 | 0 | 0.0 |
| 19Q1 (1) | -0.06 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
