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) | -0.05 | 0 | 0.17 | 0 | -0.13 | 0 | 0 | 0 | 0.12 | 0 | 0.01 | -50.0 | 0 | 0 | 1.12 | -52.81 | -0.32 | 0 | -0.04 | 0 | 0.13 | -53.57 | 0.08 | -27.27 | -29.41 | 0 |
| 2022 (9) | -0.67 | 0 | -0.07 | 0 | 0.18 | 0 | 0 | 0 | -0.74 | 0 | 0.02 | -81.82 | 0 | 0 | 2.38 | -48.27 | -1.2 | 0 | -1.22 | 0 | 0.28 | -34.88 | 0.11 | -15.38 | 0.00 | 0 |
| 2021 (8) | 0.01 | 0 | -0.14 | 0 | -0.16 | 0 | 0 | 0 | -0.13 | 0 | 0.11 | 1000.0 | -0.01 | 0 | 4.60 | 1533.89 | -0.09 | 0 | -0.2 | 0 | 0.43 | -25.86 | 0.13 | 8.33 | 2.78 | 0 |
| 2020 (7) | -0.25 | 0 | -0.44 | 0 | 1.42 | -50.69 | 0 | 0 | -0.69 | 0 | 0.01 | -98.11 | 0 | 0 | 0.28 | -99.22 | -0.52 | 0 | -0.63 | 0 | 0.58 | 1.75 | 0.12 | 20.0 | -357.14 | 0 |
| 2019 (6) | -2.1 | 0 | -0.67 | 0 | 2.88 | 0 | 0 | 0 | -2.77 | 0 | 0.53 | 3.92 | 0 | 0 | 36.05 | -0.32 | -3.06 | 0 | -3.16 | 0 | 0.57 | 280.0 | 0.1 | 900.0 | 0.00 | 0 |
| 2018 (5) | -2.21 | 0 | 1.13 | -74.83 | -0.46 | 0 | 0 | 0 | -1.08 | 0 | 0.51 | 104.0 | 0 | 0 | 36.17 | -30.55 | -2.35 | 0 | -1.47 | 0 | 0.15 | 25.0 | 0.01 | -93.33 | 0.00 | 0 |
| 2017 (4) | -2.37 | 0 | 4.49 | 0 | -2.77 | 0 | 0 | 0 | 2.12 | 0 | 0.25 | -3.85 | 0 | 0 | 52.08 | 286.62 | -3.12 | 0 | -0.84 | 0 | 0.12 | 20.0 | 0.15 | -46.43 | 0.00 | 0 |
| 2016 (3) | -0.74 | 0 | -0.28 | 0 | 1.79 | 347.5 | 0.21 | 0 | -1.02 | 0 | 0.26 | 85.71 | 0 | 0 | 13.47 | 24.13 | -1.38 | 0 | -1.58 | 0 | 0.1 | 0.0 | 0.28 | -12.5 | 0.00 | 0 |
| 2015 (2) | -2.18 | 0 | -0.1 | 0 | 0.4 | 1900.0 | 0 | 0 | -2.28 | 0 | 0.14 | 250.0 | 0 | 0 | 10.85 | 355.81 | -2.38 | 0 | -2.7 | 0 | 0.1 | -23.08 | 0.32 | -11.11 | 0.00 | 0 |
| 2014 (1) | -1.0 | 0 | 0.07 | -96.48 | 0.02 | 0 | 0 | 0 | -0.93 | 0 | 0.04 | 100.0 | 0 | 0 | 2.38 | 190.48 | -2.0 | 0 | -1.91 | 0 | 0.13 | 85.71 | 0.36 | -2.7 | 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) | -0.04 | -233.33 | 77.78 | 0.08 | 0 | 0.0 | -0.04 | -33.33 | -100.0 | 0 | 0 | 0 | 0.04 | 33.33 | 140.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.08 | -900.0 | 69.23 | -0.02 | -150.0 | 93.75 | 0.02 | -33.33 | -66.67 | 0.01 | -50.0 | -66.67 | -400.00 | -1300.0 | 0 |
| 23Q3 (19) | 0.03 | -25.0 | 130.0 | 0 | -100.0 | -100.0 | -0.03 | -50.0 | -50.0 | 0 | 0 | 0 | 0.03 | -76.92 | 142.86 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.01 | 109.09 | 103.57 | 0.04 | 166.67 | 119.05 | 0.03 | 0.0 | -57.14 | 0.02 | 0.0 | -33.33 | 33.33 | 0 | 0 |
| 23Q2 (18) | 0.04 | 150.0 | 118.18 | 0.09 | 800.0 | -18.18 | -0.02 | 33.33 | -125.0 | 0 | 0 | 0 | 0.13 | 285.71 | 218.18 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.11 | 21.43 | 67.65 | -0.06 | 0 | 83.78 | 0.03 | -40.0 | -57.14 | 0.02 | 0.0 | -33.33 | 0.00 | 100.0 | 0 |
| 23Q1 (17) | -0.08 | 55.56 | 50.0 | 0.01 | -87.5 | 103.45 | -0.03 | -50.0 | -123.08 | 0 | 0 | 0 | -0.07 | 30.0 | 84.44 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 5.00 | 5.0 | 0 | -0.14 | 46.15 | 56.25 | 0 | 100.0 | 100.0 | 0.05 | -16.67 | -37.5 | 0.02 | -33.33 | -33.33 | -114.29 | 0 | 0 |
| 22Q4 (16) | -0.18 | -80.0 | -63.64 | 0.08 | 166.67 | 700.0 | -0.02 | 0.0 | -100.0 | 0 | 0 | 0 | -0.1 | -42.86 | 0.0 | 0.01 | 0.0 | 0 | 0 | 0 | 100.0 | 4.76 | -4.76 | 0 | -0.26 | 7.14 | 0 | -0.32 | -52.38 | 0 | 0.06 | -14.29 | -25.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q3 (15) | -0.1 | 54.55 | 16.67 | 0.03 | -72.73 | 130.0 | -0.02 | -125.0 | 0.0 | 0 | 0 | 0 | -0.07 | 36.36 | 68.18 | 0.01 | 0 | -90.0 | 0 | 0 | 0 | 5.00 | 0 | -84.5 | -0.28 | 17.65 | 6.67 | -0.21 | 43.24 | 41.67 | 0.07 | 0.0 | -22.22 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.22 | -37.5 | -57.14 | 0.11 | 137.93 | 650.0 | 0.08 | -38.46 | 233.33 | 0 | 0 | 0 | -0.11 | 75.56 | 31.25 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.34 | -6.25 | 0 | -0.37 | -15.62 | -640.0 | 0.07 | -12.5 | -46.15 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q1 (13) | -0.16 | -45.45 | -141.03 | -0.29 | -3000.0 | -866.67 | 0.13 | 1400.0 | 316.67 | 0 | 0 | 0 | -0.45 | -350.0 | -225.0 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | -0.00 | 0 | -100.0 | -0.32 | 0 | -252.38 | -0.32 | 0 | -252.38 | 0.08 | 0.0 | -38.46 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 21Q4 (12) | -0.11 | 8.33 | -122.0 | 0.01 | 110.0 | 102.04 | -0.01 | 50.0 | 83.33 | 0 | 0 | 0 | -0.1 | 54.55 | -1100.0 | 0 | -100.0 | 0 | -0.01 | 0 | 0 | -0.00 | -100.0 | 0 | 0 | 100.0 | -100.0 | 0 | 100.0 | -100.0 | 0.08 | -11.11 | -38.46 | 0.03 | 0.0 | -25.0 | -100.00 | 0 | -164.0 |
| 21Q3 (11) | -0.12 | 14.29 | -170.59 | -0.1 | -400.0 | 0 | -0.02 | 66.67 | 71.43 | 0 | 0 | 0 | -0.22 | -37.5 | -229.41 | 0.1 | 0 | 0 | 0 | 0 | 0 | 32.26 | 0 | 0 | -0.3 | 0 | -1100.0 | -0.36 | -620.0 | -1300.0 | 0.09 | -30.77 | -35.71 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (10) | -0.14 | -135.9 | -333.33 | -0.02 | 33.33 | -100.0 | -0.06 | 0.0 | -111.54 | 0 | 0 | 0 | -0.16 | -144.44 | -420.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0 | -100.0 | -100.0 | -0.05 | -123.81 | -162.5 | 0.13 | 0.0 | -13.33 | 0.03 | 0.0 | 0.0 | -127.27 | -220.75 | -651.52 |
| 21Q1 (9) | 0.39 | -22.0 | 139.39 | -0.03 | 93.88 | -150.0 | -0.06 | 0.0 | -105.88 | 0 | 0 | 0 | 0.36 | 3500.0 | 138.71 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.01 | 0 | 0 | 0.21 | 0.0 | 125.3 | 0.21 | 40.0 | 123.6 | 0.13 | 0.0 | -18.75 | 0.03 | -25.0 | 0.0 | 105.41 | -32.54 | 0 |
| 20Q4 (8) | 0.5 | 194.12 | 213.64 | -0.49 | 0 | -345.45 | -0.06 | 14.29 | -126.09 | 0 | 0 | 0 | 0.01 | -94.12 | 101.82 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.21 | 600.0 | 122.11 | 0.15 | 400.0 | 115.31 | 0.13 | -7.14 | -13.33 | 0.04 | 33.33 | 33.33 | 156.25 | 83.82 | 0 |
| 20Q3 (7) | 0.17 | 183.33 | 128.33 | 0 | 100.0 | 100.0 | -0.07 | -113.46 | 0.0 | 0 | 0 | 0 | 0.17 | 240.0 | 120.73 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.03 | -57.14 | 103.49 | 0.03 | -62.5 | 103.61 | 0.14 | -6.67 | -6.67 | 0.03 | 0.0 | -50.0 | 85.00 | 268.33 | 0 |
| 20Q2 (6) | 0.06 | 106.06 | 106.67 | -0.01 | -116.67 | 85.71 | 0.52 | -49.02 | 750.0 | 0 | 0 | 0 | 0.05 | 105.38 | 105.15 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.07 | 108.43 | 110.14 | 0.08 | 108.99 | 110.96 | 0.15 | -6.25 | 0.0 | 0.03 | 0.0 | 200.0 | 23.08 | 0 | 0 |
| 20Q1 (5) | -0.99 | -125.0 | -518.75 | 0.06 | 154.55 | 122.22 | 1.02 | 343.48 | -63.57 | 0 | 0 | 0 | -0.93 | -69.09 | -116.28 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.83 | 12.63 | -48.21 | -0.89 | 9.18 | -43.55 | 0.16 | 6.67 | 45.45 | 0.03 | 0.0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.44 | 26.67 | 0.0 | -0.11 | 50.0 | 0.0 | 0.23 | 428.57 | 0.0 | 0 | 0 | 0.0 | -0.55 | 32.93 | 0.0 | 0.04 | -78.95 | 0.0 | 0 | 0 | 0.0 | 12.50 | -82.24 | 0.0 | -0.95 | -10.47 | 0.0 | -0.98 | -18.07 | 0.0 | 0.15 | 0.0 | 0.0 | 0.03 | -50.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.6 | 33.33 | 0.0 | -0.22 | -214.29 | 0.0 | -0.07 | 12.5 | 0.0 | 0 | 0 | 0.0 | -0.82 | 15.46 | 0.0 | 0.19 | 280.0 | 0.0 | 0 | 0 | 0.0 | 70.37 | 265.93 | 0.0 | -0.86 | -24.64 | 0.0 | -0.83 | -13.7 | 0.0 | 0.15 | 0.0 | 0.0 | 0.06 | 500.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.9 | -462.5 | 0.0 | -0.07 | 74.07 | 0.0 | -0.08 | -102.86 | 0.0 | 0 | 0 | 0.0 | -0.97 | -125.58 | 0.0 | 0.05 | -79.17 | 0.0 | 0 | 0 | 0.0 | 19.23 | -50.32 | 0.0 | -0.69 | -23.21 | 0.0 | -0.73 | -17.74 | 0.0 | 0.15 | 36.36 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.16 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 2.8 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 38.71 | 0.0 | 0.0 | -0.56 | 0.0 | 0.0 | -0.62 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
