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) | -1.0 | 0 | 0.12 | 0 | 1.93 | 201.56 | -0.04 | 0 | -0.88 | 0 | 0.02 | 0.0 | 0 | 0 | 0.60 | -37.84 | 0.03 | 0 | 0 | 0 | 0.27 | 0.0 | 0.02 | 0.0 | -344.83 | 0 |
| 2022 (9) | -0.87 | 0 | -0.08 | 0 | 0.64 | 540.0 | 0.01 | -88.89 | -0.95 | 0 | 0.02 | 100.0 | 0 | 0 | 0.97 | -36.23 | -0.28 | 0 | -0.24 | 0 | 0.27 | 0.0 | 0.02 | -60.0 | -1740.00 | 0 |
| 2021 (8) | -0.28 | 0 | 0.94 | 0 | 0.1 | 0 | 0.09 | -60.87 | 0.66 | 0 | 0.01 | -50.0 | 0 | 0 | 1.52 | 9.85 | -1.2 | 0 | -1.21 | 0 | 0.27 | -6.9 | 0.05 | 66.67 | 0.00 | 0 |
| 2020 (7) | -0.59 | 0 | -1.03 | 0 | -0.65 | 0 | 0.23 | 27.78 | -1.62 | 0 | 0.02 | 0.0 | 0 | 0 | 1.38 | 126.21 | -0.78 | 0 | -0.59 | 0 | 0.29 | 11.54 | 0.03 | 0.0 | 0.00 | 0 |
| 2019 (6) | 0.02 | 0 | 2.01 | 1910.0 | 0.43 | 138.89 | 0.18 | 80.0 | 2.03 | 0 | 0.02 | 0 | 0 | 0 | 0.61 | 0 | -0.27 | 0 | -0.3 | 0 | 0.26 | 23.81 | 0.03 | 50.0 | 0.00 | 0 |
| 2018 (5) | -0.82 | 0 | 0.1 | 0 | 0.18 | 157.14 | 0.1 | 0 | -0.72 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.91 | 0 | -1.53 | 0 | 0.21 | 10.53 | 0.02 | 0.0 | 0.00 | 0 |
| 2017 (4) | -1.12 | 0 | -0.83 | 0 | 0.07 | -95.68 | -0.08 | 0 | -1.95 | 0 | 0.03 | -97.93 | 0 | 0 | 16.67 | -80.0 | -1.17 | 0 | -1.7 | 0 | 0.19 | 0.0 | 0.02 | 100.0 | 0.00 | 0 |
| 2016 (3) | 0.01 | 0 | -2.22 | 0 | 1.62 | 0 | -0.03 | 0 | -2.21 | 0 | 1.45 | 202.08 | -0.02 | 0 | 83.33 | 25.0 | -0.59 | 0 | -0.54 | 0 | 0.19 | -5.0 | 0.01 | -50.0 | 0.00 | 0 |
| 2015 (2) | -0.72 | 0 | 0.12 | -52.0 | -0.37 | 0 | -0.03 | 0 | -0.6 | 0 | 0.48 | 45.45 | 0 | 0 | 66.67 | 91.92 | -1.2 | 0 | -0.8 | 0 | 0.2 | 25.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2014 (1) | -1.02 | 0 | 0.25 | 0 | 2.16 | -40.17 | -0.12 | 0 | -0.77 | 0 | 0.33 | 560.0 | 0 | 0 | 34.74 | 594.74 | -1.49 | 0 | -1.36 | 0 | 0.16 | -5.88 | 0.02 | 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) | -0.06 | -108.11 | 77.78 | 0.01 | -92.31 | 120.0 | 0.27 | 268.75 | -50.91 | 0 | 100.0 | -100.0 | -0.05 | -105.75 | 84.38 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 1.59 | 0 | 98.41 | -0.09 | 47.06 | -169.23 | -0.08 | 50.0 | -180.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q3 (19) | 0.74 | 153.24 | 280.49 | 0.13 | 0 | 750.0 | -0.16 | -115.24 | -33.33 | -0.06 | -400.0 | -500.0 | 0.87 | 162.59 | 302.33 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.00 | 0 | 100.0 | -0.17 | -206.25 | -183.33 | -0.16 | -214.29 | -220.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 23Q2 (18) | -1.39 | -379.31 | -595.0 | 0 | 100.0 | 100.0 | 1.05 | 36.36 | 854.55 | 0.02 | 300.0 | 300.0 | -1.39 | -348.39 | -275.68 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | 33.33 | 164.0 | 0.14 | 40.0 | 160.87 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -631.82 | -292.16 | 0 |
| 23Q1 (17) | -0.29 | -7.41 | -3000.0 | -0.02 | 60.0 | -111.76 | 0.77 | 40.0 | 670.0 | -0.01 | -150.0 | -200.0 | -0.31 | 3.12 | -272.22 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.12 | -7.69 | 220.0 | 0.1 | 0.0 | 242.86 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -161.11 | -7.41 | -261.11 |
| 22Q4 (16) | -0.27 | 34.15 | -235.0 | -0.05 | -150.0 | 72.22 | 0.55 | 558.33 | 375.0 | 0.02 | 300.0 | -77.78 | -0.32 | 25.58 | -1700.0 | 0.01 | 200.0 | 0 | 0 | 0 | 0 | 0.80 | 136.0 | 0 | 0.13 | 316.67 | 125.49 | 0.1 | 300.0 | 120.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -150.00 | 89.02 | 0 |
| 22Q3 (15) | -0.41 | -105.0 | -64.0 | -0.02 | 88.24 | -100.0 | -0.12 | -209.09 | -140.0 | -0.01 | 0.0 | 0 | -0.43 | -16.22 | -65.38 | -0.01 | 0 | 0 | 0 | 0 | 0 | -2.22 | 0 | 0 | -0.06 | 76.0 | 64.71 | -0.05 | 78.26 | 77.27 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1366.67 | 0 | 0 |
| 22Q2 (14) | -0.2 | -2100.0 | 0.0 | -0.17 | -200.0 | 0 | 0.11 | 10.0 | 450.0 | -0.01 | -200.0 | 66.67 | -0.37 | -305.56 | -85.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.25 | -150.0 | -19.05 | -0.23 | -228.57 | -15.0 | 0.07 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 22Q1 (13) | 0.01 | -95.0 | 133.33 | 0.17 | 194.44 | -84.96 | 0.1 | 150.0 | 1100.0 | 0.01 | -88.89 | -50.0 | 0.18 | 800.0 | -83.64 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 5.88 | 0 | -29.41 | -0.1 | 80.39 | 67.74 | -0.07 | 86.0 | 76.67 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | -66.67 | 100.00 | 0 | 0 |
| 21Q4 (12) | 0.2 | 180.0 | 300.0 | -0.18 | -1700.0 | -200.0 | -0.2 | -166.67 | -81.82 | 0.09 | 0 | -64.0 | 0.02 | 107.69 | -91.3 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.51 | -200.0 | -112.5 | -0.5 | -127.27 | -455.56 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.25 | -25.0 | -19.05 | -0.01 | 0 | -103.33 | 0.3 | 1400.0 | 233.33 | 0 | 100.0 | -100.0 | -0.26 | -30.0 | -388.89 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.17 | 19.05 | 41.38 | -0.22 | -10.0 | 24.14 | 0.07 | -12.5 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.2 | -566.67 | -100.0 | 0 | -100.0 | -100.0 | 0.02 | 300.0 | 108.7 | -0.03 | -250.0 | -200.0 | -0.2 | -118.18 | -233.33 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.21 | 32.26 | -90.91 | -0.2 | 33.33 | -81.82 | 0.08 | 33.33 | 14.29 | 0.01 | -66.67 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.03 | -160.0 | 89.29 | 1.13 | 527.78 | 172.9 | -0.01 | 90.91 | 97.67 | 0.02 | -92.0 | 166.67 | 1.1 | 378.26 | 160.11 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 8.33 | 0 | 333.33 | -0.31 | -29.17 | -121.43 | -0.3 | -233.33 | -172.73 | 0.06 | -14.29 | -14.29 | 0.03 | 200.0 | 200.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | 0.05 | 123.81 | 145.45 | 0.18 | -40.0 | 0 | -0.11 | -222.22 | -650.0 | 0.25 | 525.0 | 1350.0 | 0.23 | 155.56 | 309.09 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.24 | 17.24 | -166.67 | -0.09 | 68.97 | 30.77 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.21 | -110.0 | -205.0 | 0.3 | 650.0 | 1100.0 | 0.09 | 139.13 | 12.5 | 0.04 | 500.0 | 100.0 | 0.09 | 250.0 | -47.06 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 4.17 | 0 | 262.5 | -0.29 | -163.64 | -262.5 | -0.29 | -163.64 | -222.22 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.1 | 64.29 | 23.08 | 0.04 | 102.58 | -80.95 | -0.23 | 46.51 | -116.55 | -0.01 | 66.67 | 0 | -0.06 | 96.72 | -175.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.11 | 21.43 | -22.22 | -0.11 | 0.0 | -37.5 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.28 | -154.55 | -154.55 | -1.55 | 0 | -184.7 | -0.43 | -2250.0 | 59.43 | -0.03 | -50.0 | -400.0 | -1.83 | -1563.64 | -206.4 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.92 | 0 | 0 | -0.14 | -55.56 | -1300.0 | -0.11 | 15.38 | 0 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 19Q4 (4) | -0.11 | -155.0 | 0.0 | 0 | 100.0 | 0.0 | 0.02 | -75.0 | 0.0 | -0.02 | -200.0 | 0.0 | -0.11 | -164.71 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.09 | -12.5 | 0.0 | -0.13 | -44.44 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.2 | 253.85 | 0.0 | -0.03 | -114.29 | 0.0 | 0.08 | -94.24 | 0.0 | 0.02 | 0 | 0.0 | 0.17 | 112.5 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 1.15 | 0 | 0.0 | -0.08 | 11.11 | 0.0 | -0.09 | -12.5 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.13 | -18.18 | 0.0 | 0.21 | -88.52 | 0.0 | 1.39 | 231.13 | 0.0 | 0 | -100.0 | 0.0 | 0.08 | -95.35 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.09 | -800.0 | 0.0 | -0.08 | 0 | 0.0 | 0.07 | 16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -0.11 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | -1.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -157.14 | 0.0 | 0.0 |
