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) | 0.85 | 0 | -0.09 | 0 | -0.75 | 0 | 0.06 | 0 | 0.76 | 0 | 0.08 | 60.0 | 0 | 0 | 1.33 | 112.45 | -0.41 | 0 | -0.33 | 0 | 0.2 | -4.76 | 0.04 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.81 | 0 | -0.1 | 0 | 0.26 | 0 | -0.22 | 0 | -0.91 | 0 | 0.05 | -58.33 | 0 | 0 | 0.63 | -57.6 | -0.44 | 0 | -0.18 | 0 | 0.21 | 40.0 | 0.04 | 100.0 | -1157.14 | 0 |
| 2021 (8) | -1.31 | 0 | -0.16 | 0 | -0.91 | 0 | -0.17 | 0 | -1.47 | 0 | 0.12 | -45.45 | 0 | 0 | 1.48 | -48.01 | -0.97 | 0 | -0.62 | 0 | 0.15 | 36.36 | 0.02 | 100.0 | 0.00 | 0 |
| 2020 (7) | -0.34 | 0 | 2.29 | 0 | 0.76 | 85.37 | 0.07 | 0 | 1.95 | 0 | 0.22 | -37.14 | -0.12 | 0 | 2.84 | -65.81 | -0.17 | 0 | 2.06 | 0 | 0.11 | -26.67 | 0.01 | 0.0 | -15.60 | 0 |
| 2019 (6) | 0.1 | 0 | -0.6 | 0 | 0.41 | -52.87 | -0.01 | 0 | -0.5 | 0 | 0.35 | 775.0 | -0.27 | 0 | 8.31 | 1184.44 | -0.78 | 0 | -0.76 | 0 | 0.15 | -6.25 | 0.01 | -66.67 | 0.00 | 0 |
| 2018 (5) | -0.84 | 0 | -0.04 | 0 | 0.87 | 2800.0 | -0.25 | 0 | -0.88 | 0 | 0.04 | -20.0 | 0 | 0 | 0.65 | -30.87 | -0.57 | 0 | -0.38 | 0 | 0.16 | 0.0 | 0.03 | 50.0 | 0.00 | 0 |
| 2017 (4) | 0.15 | 0 | -0.07 | 0 | 0.03 | 0 | 0.19 | 1800.0 | 0.08 | 0 | 0.05 | -58.33 | 0 | 0 | 0.94 | -50.69 | -0.66 | 0 | -0.68 | 0 | 0.16 | -11.11 | 0.02 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.56 | 0 | -0.22 | 0 | 0 | 0 | 0.01 | 0 | -0.78 | 0 | 0.12 | -36.84 | 0 | 0 | 1.90 | -31.55 | -0.78 | 0 | -0.75 | 0 | 0.18 | -10.0 | 0.02 | 100.0 | 0.00 | 0 |
| 2015 (2) | 0.41 | 0 | -0.23 | 0 | 0 | 0 | -0.29 | 0 | 0.18 | 0 | 0.19 | 137.5 | 0 | 0 | 2.77 | 114.62 | -0.87 | 0 | -0.62 | 0 | 0.2 | 0.0 | 0.01 | -75.0 | 0.00 | 0 |
| 2014 (1) | -1.41 | 0 | -0.09 | 0 | -0.38 | 0 | -0.11 | 0 | -1.5 | 0 | 0.08 | -46.67 | 0 | 0 | 1.29 | 15.89 | -0.9 | 0 | -0.53 | 0 | 0.2 | -4.76 | 0.04 | 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) | 0.22 | -37.14 | 200.0 | -0.03 | 0.0 | 62.5 | -0.38 | -660.0 | -353.33 | 0.23 | 253.33 | 43.75 | 0.19 | -40.62 | 163.33 | 0.02 | -60.0 | 100.0 | 0 | 0 | 0 | 1.72 | -26.55 | 294.83 | -0.21 | -240.0 | -2000.0 | -0.27 | -212.5 | -92.86 | 0.06 | 0.0 | 20.0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.35 | -38.6 | 52.17 | -0.03 | -400.0 | -200.0 | -0.05 | 80.77 | -66.67 | -0.15 | -400.0 | 37.5 | 0.32 | -44.83 | 45.45 | 0.05 | 400.0 | 400.0 | 0 | 0 | 0 | 2.35 | 233.33 | 468.08 | 0.15 | 175.0 | 287.5 | 0.24 | 233.33 | 200.0 | 0.06 | 20.0 | 0.0 | 0.01 | 0.0 | 0.0 | 112.90 | 0 | -26.37 |
| 23Q2 (18) | 0.57 | 290.0 | 191.94 | 0.01 | 125.0 | 0.0 | -0.26 | -333.33 | -271.43 | -0.03 | -400.0 | -200.0 | 0.58 | 270.59 | 195.08 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.70 | -8.45 | -36.62 | -0.2 | -33.33 | -66.67 | -0.18 | -50.0 | 0 | 0.05 | 25.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q1 (17) | -0.3 | -36.36 | -57.89 | -0.04 | 50.0 | -100.0 | -0.06 | -140.0 | -127.27 | 0.01 | -93.75 | 107.69 | -0.34 | -13.33 | -61.9 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.77 | 76.15 | 13.08 | -0.15 | -1400.0 | 37.5 | -0.12 | 14.29 | -9.09 | 0.04 | -20.0 | -20.0 | 0.01 | 0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.22 | -195.65 | 47.62 | -0.08 | -700.0 | -33.33 | 0.15 | 600.0 | 122.39 | 0.16 | 166.67 | 633.33 | -0.3 | -236.36 | 37.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.44 | 5.68 | 0.44 | -0.01 | 87.5 | 97.06 | -0.14 | -275.0 | 57.58 | 0.05 | -16.67 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | 0 |
| 22Q3 (15) | 0.23 | 137.1 | 35.29 | -0.01 | -200.0 | -200.0 | -0.03 | 57.14 | 40.0 | -0.24 | -2300.0 | 0 | 0.22 | 136.07 | 22.22 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.41 | -62.81 | 0 | -0.08 | 33.33 | 72.41 | 0.08 | 0 | 136.36 | 0.06 | 20.0 | 100.0 | 0.01 | 0.0 | 0 | 153.33 | 114.84 | 0 |
| 22Q2 (14) | -0.62 | -226.32 | -195.24 | 0.01 | 150.0 | 125.0 | -0.07 | -131.82 | -40.0 | -0.01 | 92.31 | -120.0 | -0.61 | -190.48 | -144.0 | 0.02 | 100.0 | -50.0 | 0 | 0 | 0 | 1.11 | 63.33 | -45.56 | -0.12 | 50.0 | 29.41 | 0 | 100.0 | 100.0 | 0.05 | 0.0 | 66.67 | 0.01 | 0.0 | 0 | -1033.33 | 0 | 0 |
| 22Q1 (13) | -0.19 | 54.76 | 77.65 | -0.02 | 66.67 | 71.43 | 0.22 | 132.84 | 257.14 | -0.13 | -333.33 | 31.58 | -0.21 | 56.25 | 77.17 | 0.01 | 0.0 | -85.71 | 0 | 0 | 0 | 0.68 | 56.46 | -79.49 | -0.24 | 29.41 | -41.18 | -0.11 | 66.67 | -150.0 | 0.05 | 0.0 | 66.67 | 0.01 | 0.0 | 0 | 0.00 | 0 | 100.0 |
| 21Q4 (12) | -0.42 | -347.06 | -275.0 | -0.06 | -700.0 | 57.14 | -0.67 | -1240.0 | -737.5 | -0.03 | 0 | -125.0 | -0.48 | -366.67 | -580.0 | 0.01 | 0 | -50.0 | 0 | 0 | 100.0 | 0.43 | 0 | -51.09 | -0.34 | -17.24 | -78.95 | -0.33 | -50.0 | -83.33 | 0.05 | 66.67 | 150.0 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | 0.17 | 180.95 | 134.69 | 0.01 | 125.0 | -99.61 | -0.05 | 0.0 | -110.64 | 0 | -100.0 | 100.0 | 0.18 | 172.0 | -91.43 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.29 | -70.59 | -480.0 | -0.22 | 24.14 | -110.23 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q2 (10) | -0.21 | 75.29 | -155.26 | -0.04 | 42.86 | -33.33 | -0.05 | 64.29 | -150.0 | 0.05 | 126.32 | -75.0 | -0.25 | 72.83 | -171.43 | 0.04 | -42.86 | 33.33 | 0 | 0 | 0 | 2.04 | -38.48 | 43.54 | -0.17 | 0.0 | -194.44 | -0.29 | -231.82 | -270.59 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q1 (9) | -0.85 | -454.17 | -80.85 | -0.07 | 50.0 | 46.15 | -0.14 | -75.0 | -135.9 | -0.19 | -258.33 | -1800.0 | -0.92 | -1020.0 | -53.33 | 0.07 | 250.0 | -41.67 | 0 | 100.0 | 0 | 3.32 | 273.22 | -70.7 | -0.17 | 10.53 | -70.0 | 0.22 | 222.22 | 375.0 | 0.03 | 50.0 | -25.0 | 0 | 0 | 0 | -340.00 | 0 | 0 |
| 20Q4 (8) | 0.24 | 148.98 | -11.11 | -0.14 | -105.41 | 12.5 | -0.08 | -117.02 | 73.33 | 0.12 | 150.0 | 300.0 | 0.1 | -95.24 | -9.09 | 0.02 | -66.67 | -88.24 | -0.12 | 0 | -1300.0 | 0.89 | -65.63 | -95.03 | -0.19 | -280.0 | -11.76 | -0.18 | -108.37 | 14.29 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q3 (7) | -0.49 | -228.95 | -916.67 | 2.59 | 8733.33 | 1950.0 | 0.47 | 2450.0 | -51.04 | -0.24 | -220.0 | -2300.0 | 2.1 | 500.0 | 2725.0 | 0.06 | 100.0 | 142.86 | 0 | 0 | 100.0 | 2.59 | 81.9 | 121.06 | -0.05 | -127.78 | 70.59 | 2.15 | 1164.71 | 1533.33 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | -22.58 | -111.88 | 0 |
| 20Q2 (6) | 0.38 | 180.85 | 522.22 | -0.03 | 76.92 | -200.0 | -0.02 | -105.13 | 95.0 | 0.2 | 2100.0 | 0 | 0.35 | 158.33 | 450.0 | 0.03 | -75.0 | 200.0 | 0 | 0 | 0 | 1.42 | -87.44 | 52.13 | 0.18 | 280.0 | 175.0 | 0.17 | 312.5 | 177.27 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 190.00 | 0 | 0 |
| 20Q1 (5) | -0.47 | -274.07 | -213.33 | -0.13 | 18.75 | 55.17 | 0.39 | 230.0 | 160.0 | -0.01 | -133.33 | 75.0 | -0.6 | -645.45 | -36.36 | 0.12 | -29.41 | -60.0 | 0 | -100.0 | 0 | 11.32 | -36.74 | -60.0 | -0.1 | 41.18 | 50.0 | -0.08 | 61.9 | 55.56 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 0.27 | 350.0 | 0.0 | -0.16 | -14.29 | 0.0 | -0.3 | -131.25 | 0.0 | 0.03 | 400.0 | 0.0 | 0.11 | 237.5 | 0.0 | 0.17 | 221.43 | 0.0 | 0.01 | 103.57 | 0.0 | 17.89 | 245.71 | 0.0 | -0.17 | 0.0 | 0.0 | -0.21 | -40.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.06 | 166.67 | 0.0 | -0.14 | -1300.0 | 0.0 | 0.96 | 340.0 | 0.0 | -0.01 | 0 | 0.0 | -0.08 | 20.0 | 0.0 | -0.14 | -1500.0 | 0.0 | -0.28 | 0 | 0.0 | -12.28 | -1414.04 | 0.0 | -0.17 | 29.17 | 0.0 | -0.15 | 31.82 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.09 | 40.0 | 0.0 | -0.01 | 96.55 | 0.0 | -0.4 | -366.67 | 0.0 | 0 | 100.0 | 0.0 | -0.1 | 77.27 | 0.0 | 0.01 | -96.67 | 0.0 | 0 | 0 | 0.0 | 0.93 | -96.7 | 0.0 | -0.24 | -20.0 | 0.0 | -0.22 | -22.22 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.15 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 28.30 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
