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) | 0.68 | 0 | -0.05 | 0 | -0.59 | 0 | 0.05 | 25.0 | 0.63 | 0 | 0.01 | -83.33 | 0 | 0 | 0.20 | -80.63 | -0.41 | 0 | -0.3 | 0 | 0.14 | 7.69 | 0.07 | 40.0 | 0.00 | 0 |
| 2022 (9) | -0.34 | 0 | -0.08 | 0 | 0.43 | -10.42 | 0.04 | 0 | -0.42 | 0 | 0.06 | 500.0 | 0 | 0 | 1.01 | 538.38 | -0.36 | 0 | -0.14 | 0 | 0.13 | 18.18 | 0.05 | 400.0 | -850.00 | 0 |
| 2021 (8) | -0.47 | 0 | -0.02 | 0 | 0.48 | 0 | 0 | 0 | -0.49 | 0 | 0.01 | 0 | 0 | 0 | 0.16 | 0 | 0.14 | 0 | 0.18 | 0 | 0.11 | -15.38 | 0.01 | 0.0 | -156.67 | 0 |
| 2020 (7) | 0.79 | 0 | -0.1 | 0 | -0.37 | 0 | 0.01 | 0 | 0.69 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.15 | 0 | -0.38 | 0 | 0.13 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | -0.26 | 0 | -0.12 | 0 | 0.23 | -23.33 | -0.01 | 0 | -0.38 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.21 | 0 | -1.13 | 0 | 0.13 | 225.0 | 0.01 | -50.0 | 0.00 | 0 |
| 2018 (5) | -0.02 | 0 | -0.34 | 0 | 0.3 | 0 | -0.01 | 0 | -0.36 | 0 | 0.01 | 0.0 | 0 | 0 | 0.13 | -0.4 | 0.23 | 91.67 | 0.12 | 33.33 | 0.04 | 0.0 | 0.02 | -71.43 | -11.11 | 0 |
| 2017 (4) | 0.14 | -85.42 | -0.06 | 0 | -0.01 | 0 | 0 | 0 | 0.08 | -91.4 | 0.01 | -66.67 | 0 | 0 | 0.13 | -66.04 | 0.12 | 0 | 0.09 | 0 | 0.04 | 0.0 | 0.07 | -41.67 | 70.00 | -94.17 |
| 2016 (3) | 0.96 | 0 | -0.03 | 0 | -0.84 | 0 | 0 | 0 | 0.93 | 0 | 0.03 | 50.0 | 0 | 0 | 0.40 | 34.76 | -0.07 | 0 | -0.08 | 0 | 0.04 | 0.0 | 0.12 | 0.0 | 1200.00 | 0 |
| 2015 (2) | -1.1 | 0 | -0.34 | 0 | 0.81 | 0 | 0 | 0 | -1.44 | 0 | 0.02 | -50.0 | 0 | 0 | 0.29 | -49.78 | -0.59 | 0 | -0.56 | 0 | 0.04 | 0.0 | 0.12 | 33.33 | 0.00 | 0 |
| 2014 (1) | -0.49 | 0 | -2.57 | 0 | -0.09 | 0 | 0.01 | 0.0 | -3.06 | 0 | 0.04 | -96.77 | 0 | 0 | 0.58 | -97.05 | 0.08 | 0 | 0.01 | 0 | 0.04 | -33.33 | 0.09 | 0.0 | -350.00 | 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) | 0.13 | -50.0 | -66.67 | -0.01 | 50.0 | 80.0 | -0.23 | -64.29 | 50.0 | 0.03 | 0.0 | 50.0 | 0.12 | -50.0 | -64.71 | -0.01 | -200.0 | -200.0 | 0 | 0 | 0 | -0.79 | -206.35 | -209.52 | -0.15 | -114.29 | 6.25 | -0.15 | -275.0 | -66.67 | 0.03 | -25.0 | -25.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.26 | 360.0 | 336.36 | -0.02 | -100.0 | 0 | -0.14 | -380.0 | -141.18 | 0.03 | 50.0 | 400.0 | 0.24 | 318.18 | 318.18 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.75 | 0 | -45.15 | -0.07 | 46.15 | 12.5 | -0.04 | 50.0 | -500.0 | 0.04 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1300.00 | 0 | 927.27 |
| 23Q2 (18) | -0.1 | -126.32 | 23.08 | -0.01 | 0.0 | -200.0 | 0.05 | 118.52 | -70.59 | 0.02 | 166.67 | -50.0 | -0.11 | -129.73 | 8.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.13 | -85.71 | -8.33 | -0.08 | -166.67 | -300.0 | 0.04 | 0.0 | 33.33 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 23Q1 (17) | 0.38 | -2.56 | 177.55 | -0.01 | 80.0 | 66.67 | -0.27 | 41.3 | -171.05 | -0.03 | -250.0 | 0 | 0.37 | 8.82 | 171.15 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.80 | 10.4 | 0 | -0.07 | 56.25 | -600.0 | -0.03 | 66.67 | 0.0 | 0.04 | 0.0 | 100.0 | 0.02 | 0.0 | 0 | 1266.67 | 0 | 0 |
| 22Q4 (16) | 0.39 | 454.55 | 360.0 | -0.05 | 0 | 0 | -0.46 | -235.29 | -300.0 | 0.02 | 300.0 | 0 | 0.34 | 409.09 | 326.67 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.72 | -46.74 | 0 | -0.16 | -100.0 | -700.0 | -0.09 | -1000.0 | -175.0 | 0.04 | 0.0 | 100.0 | 0.02 | 0.0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (15) | -0.11 | 15.38 | 64.52 | 0 | -100.0 | 0 | 0.34 | 100.0 | 1800.0 | -0.01 | -125.0 | -200.0 | -0.11 | 8.33 | 64.52 | 0.02 | -33.33 | 0 | 0 | 0 | 0 | 1.36 | -26.08 | 0 | -0.08 | 33.33 | -500.0 | 0.01 | 150.0 | 0 | 0.04 | 33.33 | 100.0 | 0.02 | 0.0 | 0 | -157.14 | 63.74 | 89.86 |
| 22Q2 (14) | -0.13 | 73.47 | -85.71 | 0.01 | 133.33 | 150.0 | 0.17 | -55.26 | -19.05 | 0.04 | 0 | 0 | -0.12 | 76.92 | -33.33 | 0.03 | 0 | 0 | 0 | 0 | 0 | 1.84 | 0 | 0 | -0.12 | -1100.0 | -220.0 | -0.02 | 33.33 | -120.0 | 0.03 | 50.0 | 0.0 | 0.02 | 0 | 0 | -433.33 | 0 | -704.76 |
| 22Q1 (13) | -0.49 | -226.67 | -916.67 | -0.03 | 0 | 0 | 0.38 | 65.22 | 533.33 | 0 | 0 | 100.0 | -0.52 | -246.67 | -966.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 50.0 | -133.33 | -0.03 | -125.0 | 25.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q4 (12) | -0.15 | 51.61 | -120.83 | 0 | 0 | 100.0 | 0.23 | 1250.0 | 146.94 | 0 | -100.0 | -100.0 | -0.15 | 51.61 | -121.13 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | -200.0 | -125.0 | 0.12 | 0 | 192.31 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | -107.14 | 93.09 | 0 |
| 21Q3 (11) | -0.31 | -342.86 | -200.0 | 0 | 100.0 | 0 | -0.02 | -109.52 | 90.91 | 0.01 | 0 | 0.0 | -0.31 | -244.44 | -200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | -80.0 | 0.0 | 0 | -100.0 | -100.0 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | -1550.00 | -2778.57 | -300.0 |
| 21Q2 (10) | -0.07 | -216.67 | -133.33 | -0.02 | 0 | 80.0 | 0.21 | 250.0 | 950.0 | 0 | 100.0 | 0 | -0.09 | -250.0 | 30.77 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | 233.33 | 162.5 | 0.1 | 350.0 | 171.43 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -53.85 | 0 | 0 |
| 21Q1 (9) | 0.06 | -91.67 | 130.0 | 0 | 100.0 | 0 | 0.06 | 112.24 | -80.65 | -0.02 | -300.0 | -100.0 | 0.06 | -91.55 | 130.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | -62.5 | 133.33 | -0.04 | 69.23 | 66.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | 0.72 | 132.26 | 38.46 | -0.01 | 0 | 90.0 | -0.49 | -122.73 | -157.89 | 0.01 | 0.0 | 200.0 | 0.71 | 129.03 | 69.05 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.08 | 300.0 | 300.0 | -0.13 | -1400.0 | 82.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q3 (7) | 0.31 | 1133.33 | 444.44 | 0 | 100.0 | 0 | -0.22 | -1200.0 | -633.33 | 0.01 | 0 | 0.0 | 0.31 | 338.46 | 444.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 112.5 | 133.33 | 0.01 | 107.14 | 110.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 775.00 | 0 | 0 |
| 20Q2 (6) | -0.03 | 85.0 | 96.77 | -0.1 | 0 | -900.0 | 0.02 | -93.55 | -96.72 | 0 | 100.0 | 100.0 | -0.13 | 35.0 | 86.17 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.16 | -77.78 | -166.67 | -0.14 | -16.67 | -27.27 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.2 | -138.46 | -186.96 | 0 | 100.0 | 100.0 | 0.31 | 263.16 | 293.75 | -0.01 | 0.0 | 0 | -0.2 | -147.62 | -190.91 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -550.0 | 18.18 | -0.12 | 84.0 | 29.41 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 0.52 | 677.78 | 0.0 | -0.1 | 0 | 0.0 | -0.19 | -533.33 | 0.0 | -0.01 | -200.0 | 0.0 | 0.42 | 566.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.02 | 133.33 | 0.0 | -0.75 | -650.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.09 | 90.32 | 0.0 | 0 | 100.0 | 0.0 | -0.03 | -104.92 | 0.0 | 0.01 | 200.0 | 0.0 | -0.09 | 90.43 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.1 | 9.09 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.93 | -504.35 | 0.0 | -0.01 | 0.0 | 0.0 | 0.61 | 481.25 | 0.0 | -0.01 | 0 | 0.0 | -0.94 | -527.27 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | 45.45 | 0.0 | -0.11 | 35.29 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | 0.23 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
