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) | -0.26 | 0 | -0.13 | 0 | 0.38 | 245.45 | 0 | 0 | -0.39 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.33 | 0 | -0.15 | 0 | 0.05 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.04 | 0 | -0.24 | 0 | 0.11 | 0 | -0.04 | 0 | -0.28 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.23 | 0 | -0.19 | 0 | 0.05 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.25 | 0 | 1.23 | 485.71 | -0.86 | 0 | -0.01 | 0 | 0.98 | 988.89 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.28 | 0 | -0.28 | 0 | 0.05 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.12 | 0 | 0.21 | 0 | -0.04 | 0 | -0.04 | 0 | 0.09 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.32 | 0 | -0.32 | 0 | 0.05 | 0.0 | 0.01 | -50.0 | 0.00 | 0 |
| 2019 (6) | -0.43 | 0 | -0.34 | 0 | 0.73 | 69.77 | -0.03 | 0 | -0.77 | 0 | 0.34 | 0 | 0 | 0 | 14.35 | 0 | -0.43 | 0 | -0.48 | 0 | 0.05 | 400.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.64 | 0 | 0.2 | -66.1 | 0.43 | 0 | 0.06 | 0 | -0.44 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.66 | 0 | -0.69 | 0 | 0.01 | 0.0 | 0.02 | 0 | 0.00 | 0 |
| 2017 (4) | -0.18 | 0 | 0.59 | 883.33 | -0.33 | 0 | -0.04 | 0 | 0.41 | -46.05 | 0 | 0 | 0.04 | 100.0 | -0.00 | 0 | -0.28 | 0 | -0.12 | 0 | 0.01 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.7 | 0 | 0.06 | -71.43 | -0.76 | 0 | 0.02 | 100.0 | 0.76 | 0 | 0.01 | 0 | 0.02 | 0 | 0.27 | 0 | -0.09 | 0 | -1.01 | 0 | 0.01 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.28 | 0 | 0.21 | -46.15 | 0.08 | -85.19 | 0.01 | 0 | -0.07 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.13 | 0 | -0.13 | 0 | 0.01 | -50.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.97 | 0 | 0.39 | 0 | 0.54 | 5300.0 | -0.34 | 0 | -0.58 | 0 | 0 | 0 | 0.3 | 0 | -0.00 | 0 | -0.19 | 0 | -0.01 | 0 | 0.02 | 0.0 | 0.04 | 33.33 | -1940.00 | 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) | -0.32 | -1166.67 | -77.78 | 0.01 | -50.0 | -83.33 | 0.25 | 308.33 | 2600.0 | 0 | 100.0 | -100.0 | -0.31 | -720.0 | -158.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | 18.18 | 10.0 | -0.1 | -66.67 | -25.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | 0.03 | 50.0 | -25.0 | 0.02 | 110.0 | 109.52 | -0.12 | -136.36 | -192.31 | -0.02 | -166.67 | 33.33 | 0.05 | 127.78 | 129.41 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -120.0 | -120.0 | -0.06 | -200.0 | -200.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q2 (18) | 0.02 | 0 | -88.24 | -0.2 | -766.67 | -150.0 | 0.33 | 571.43 | 371.43 | 0.03 | 400.0 | 400.0 | -0.18 | -700.0 | -300.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 28.57 | 16.67 | 0.06 | 220.0 | 185.71 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 28.57 | 0 | 0 |
| 23Q1 (17) | 0 | 100.0 | 100.0 | 0.03 | -50.0 | 250.0 | -0.07 | -600.0 | 12.5 | -0.01 | -200.0 | 0.0 | 0.03 | 125.0 | 137.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 30.0 | -250.0 | -0.05 | 37.5 | -150.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.18 | -550.0 | -700.0 | 0.06 | 128.57 | 500.0 | -0.01 | -107.69 | 0.0 | 0.01 | 133.33 | 0 | -0.12 | 29.41 | -400.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -100.0 | -25.0 | -0.08 | -300.0 | -14.29 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | 0.04 | -76.47 | 123.53 | -0.21 | -162.5 | 8.7 | 0.13 | 85.71 | -58.06 | -0.03 | -200.0 | 62.5 | -0.17 | -288.89 | 57.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 16.67 | -66.67 | -0.02 | 71.43 | 60.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | 0.17 | 383.33 | 156.67 | -0.08 | -300.0 | -214.29 | 0.07 | 187.5 | -76.67 | -0.01 | 0.0 | -116.67 | 0.09 | 212.5 | 139.13 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -200.0 | 40.0 | -0.07 | -250.0 | 22.22 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.06 | -300.0 | -130.0 | -0.02 | -300.0 | -101.45 | -0.08 | -700.0 | 94.52 | -0.01 | 0 | 0 | -0.08 | -300.0 | -105.06 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 75.0 | 66.67 | -0.02 | 71.43 | 71.43 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.03 | 117.65 | 130.0 | 0.01 | 104.35 | 0.0 | -0.01 | -103.23 | -111.11 | 0 | 100.0 | 100.0 | 0.04 | 110.0 | 144.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -166.67 | -60.0 | -0.07 | -40.0 | -40.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.17 | 43.33 | -112.5 | -0.23 | -428.57 | -866.67 | 0.31 | 3.33 | 1450.0 | -0.08 | -233.33 | -500.0 | -0.4 | -73.91 | -700.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 70.0 | -50.0 | -0.05 | 44.44 | -150.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.3 | -250.0 | -400.0 | 0.07 | -94.93 | -61.11 | 0.3 | 120.55 | 300.0 | 0.06 | 0 | 500.0 | -0.23 | -114.56 | -291.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -66.67 | 16.67 | -0.09 | -28.57 | 25.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | 0.2 | 300.0 | 66.67 | 1.38 | 13700.0 | 13900.0 | -1.46 | -1722.22 | -14700.0 | 0 | 100.0 | 100.0 | 1.58 | 1855.56 | 1336.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -20.0 | 53.85 | -0.07 | -40.0 | 41.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.1 | -25.0 | -225.0 | 0.01 | -66.67 | 0 | 0.09 | 350.0 | 550.0 | -0.05 | -350.0 | -400.0 | -0.09 | -80.0 | -212.5 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.00 | 0 | 100.0 | -0.05 | -150.0 | 58.33 | -0.05 | -150.0 | 72.22 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.08 | -33.33 | 78.95 | 0.03 | -83.33 | 0 | 0.02 | 113.33 | -93.94 | 0.02 | 100.0 | 0.0 | -0.05 | -141.67 | 86.84 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.02 | 83.33 | 0 | -0.02 | 83.33 | -100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.06 | -150.0 | 81.25 | 0.18 | 1900.0 | 151.43 | -0.15 | -1600.0 | -125.0 | 0.01 | 150.0 | 0 | 0.12 | 9.09 | 117.91 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.12 | 7.69 | 20.0 | -0.12 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | 0.12 | 50.0 | -36.84 | -0.01 | 0 | 0 | 0.01 | 150.0 | 105.56 | -0.02 | -100.0 | 33.33 | 0.11 | 37.5 | -42.11 | 0 | 100.0 | 0 | 0 | 0 | 0 | -0.00 | 100.0 | 0 | -0.13 | -8.33 | 13.33 | -0.12 | 33.33 | 14.29 | 0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 0.08 | 121.05 | 0.0 | 0 | 0 | 0.0 | -0.02 | -106.06 | 0.0 | -0.01 | -150.0 | 0.0 | 0.08 | 121.05 | 0.0 | -0.01 | -200.0 | 0.0 | 0 | 0 | 0.0 | -1.14 | -175.0 | 0.0 | -0.12 | 0 | 0.0 | -0.18 | -1700.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.38 | -18.75 | 0.0 | 0 | 100.0 | 0.0 | 0.33 | -45.0 | 0.0 | 0.02 | 0 | 0.0 | -0.38 | 43.28 | 0.0 | 0.01 | -96.97 | 0.0 | 0 | 0 | 0.0 | 1.52 | -98.3 | 0.0 | 0 | 100.0 | 0.0 | -0.01 | 92.86 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.32 | -268.42 | 0.0 | -0.35 | 0 | 0.0 | 0.6 | 433.33 | 0.0 | 0 | 100.0 | 0.0 | -0.67 | -452.63 | 0.0 | 0.33 | 0 | 0.0 | 0 | 0 | 0.0 | 89.19 | 0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | -150.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
