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) | 0.38 | 0 | 0.43 | 0 | -0.16 | 0 | 0.05 | -50.0 | 0.81 | 0 | 1.64 | 173.33 | -0.03 | 0 | 381.40 | 427.6 | -0.17 | 0 | -0.32 | 0 | 0.23 | 43.75 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.27 | 0 | -0.92 | 0 | 0.07 | -92.47 | 0.1 | 400.0 | -1.19 | 0 | 0.6 | 71.43 | -0.07 | 0 | 72.29 | -38.04 | 0.21 | 0 | 0.27 | 0 | 0.16 | 60.0 | 0 | 0 | -62.79 | 0 |
| 2021 (8) | -0.21 | 0 | 1.45 | 0 | 0.93 | 116.28 | 0.02 | 0 | 1.24 | 0 | 0.35 | -30.0 | -0.06 | 0 | 116.67 | 33.0 | -0.12 | 0 | -0.65 | 0 | 0.1 | -62.96 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | 0.32 | 39.13 | -0.74 | 0 | 0.43 | 0 | -0.07 | 0 | -0.42 | 0 | 0.5 | 194.12 | -0.26 | 0 | 87.72 | 601.75 | 0.01 | 0 | -0.06 | 0 | 0.27 | -41.3 | 0 | 0 | 152.38 | 0 |
| 2019 (6) | 0.23 | 0 | -0.07 | 0 | -0.34 | 0 | 0.47 | 0 | 0.16 | 0 | 0.17 | 6.25 | 0 | 0 | 12.50 | -23.44 | -0.23 | 0 | -0.79 | 0 | 0.46 | 318.18 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.29 | 0 | 0.18 | 0 | 0.02 | -92.31 | -0.02 | 0 | -0.11 | 0 | 0.16 | -61.9 | -0.01 | 0 | 16.33 | -71.62 | -0.4 | 0 | -0.25 | 0 | 0.11 | 83.33 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.16 | 0 | -0.89 | 0 | 0.26 | 0 | -0.06 | 0 | -1.05 | 0 | 0.42 | 0 | 0 | 0 | 57.53 | 0 | -0.33 | 0 | -0.32 | 0 | 0.06 | 50.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 1.38 | 0 | -0.32 | 0 | -0.08 | 0 | 0.03 | -70.0 | 1.06 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | -0.02 | 0 | 0 | 0 | 0.04 | 0.0 | 0 | 0 | 3450.00 | 0 |
| 2015 (2) | -0.68 | 0 | 0.43 | 0 | -0.13 | 0 | 0.1 | 0 | -0.25 | 0 | 0.17 | -92.64 | 0.01 | 0.0 | 41.46 | -86.0 | -0.39 | 0 | -0.31 | 0 | 0.04 | 33.33 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -1.42 | 0 | -2.32 | 0 | 3.78 | 0 | -0.07 | 0 | -3.74 | 0 | 2.31 | 23000.0 | 0.01 | 0.0 | 296.15 | 44619.23 | -0.3 | 0 | -0.65 | 0 | 0.03 | -40.0 | 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) | -0.01 | 75.0 | 97.56 | -0.91 | -203.33 | -4450.0 | 0.54 | -67.47 | 300.0 | -0.04 | -166.67 | -300.0 | -0.92 | -170.59 | -113.95 | 0.63 | 231.58 | 3050.0 | -0.02 | 0 | 0 | 630.00 | 264.74 | 9980.0 | -0.1 | -25.0 | -190.91 | -0.13 | 0.0 | -156.52 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q3 (19) | -0.04 | -128.57 | -120.0 | -0.3 | -200.0 | -372.73 | 1.66 | 1609.09 | 536.84 | 0.06 | 100.0 | 100.0 | -0.34 | -950.0 | -209.68 | 0.19 | 111.11 | 1800.0 | 0 | 0 | 100.0 | 172.73 | 149.49 | 2663.64 | -0.08 | -60.0 | -300.0 | -0.13 | -62.5 | -225.0 | 0.06 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | 0.14 | -51.72 | 333.33 | -0.1 | -105.75 | 85.51 | -0.11 | 95.11 | -113.25 | 0.03 | 400.0 | 200.0 | 0.04 | -98.03 | 105.33 | 0.09 | -87.84 | -66.67 | 0 | 0 | 0 | 69.23 | -91.58 | -35.9 | -0.05 | -183.33 | -138.46 | -0.08 | -500.0 | -172.73 | 0.06 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q1 (17) | 0.29 | 170.73 | 3000.0 | 1.74 | 8800.0 | 627.27 | -2.25 | -733.33 | -1945.45 | -0.01 | -150.0 | -120.0 | 2.03 | 572.09 | 697.06 | 0.74 | 3600.0 | 146.67 | 0 | 0 | 0 | 822.22 | 13055.56 | 174.07 | 0.06 | -45.45 | 400.0 | 0.02 | -91.3 | 150.0 | 0.06 | 0.0 | 100.0 | 0 | 0 | 0 | 362.50 | 356.4 | 0 |
| 22Q4 (16) | -0.41 | -305.0 | -355.56 | -0.02 | -118.18 | -118.18 | -0.27 | 28.95 | 18.18 | 0.02 | -33.33 | 133.33 | -0.43 | -238.71 | -2250.0 | 0.02 | 100.0 | -92.31 | 0 | 100.0 | -100.0 | 6.25 | 0.0 | -98.56 | 0.11 | 650.0 | 257.14 | 0.23 | 675.0 | 355.56 | 0.06 | 50.0 | 100.0 | 0 | 0 | 0 | -141.38 | 0 | 0 |
| 22Q3 (15) | 0.2 | 433.33 | 350.0 | 0.11 | 115.94 | -92.72 | -0.38 | -145.78 | -170.37 | 0.03 | 200.0 | 0.0 | 0.31 | 141.33 | -78.32 | 0.01 | -96.3 | 125.0 | -0.07 | 0 | 12.5 | 6.25 | -94.21 | 114.06 | -0.02 | -115.38 | -150.0 | -0.04 | -136.36 | 89.47 | 0.04 | 33.33 | 500.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q2 (14) | -0.06 | -500.0 | -700.0 | -0.69 | -109.09 | -360.0 | 0.83 | 854.55 | -2.35 | 0.01 | -80.0 | -66.67 | -0.75 | -120.59 | -435.71 | 0.27 | -10.0 | 170.0 | 0 | 0 | -100.0 | 108.00 | -64.0 | -24.4 | 0.13 | 750.0 | 425.0 | 0.11 | 375.0 | 200.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -42.86 | 0 | 0 |
| 22Q1 (13) | -0.01 | 88.89 | 80.0 | -0.33 | -400.0 | -1550.0 | -0.11 | 66.67 | 8.33 | 0.05 | 183.33 | 150.0 | -0.34 | -1800.0 | -385.71 | 0.3 | 15.38 | 900.0 | 0 | -100.0 | 0 | 300.00 | -30.77 | 700.0 | -0.02 | 71.43 | 60.0 | -0.04 | 55.56 | 42.86 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.09 | -12.5 | -175.0 | 0.11 | -92.72 | 131.43 | -0.33 | -161.11 | -175.0 | -0.06 | -300.0 | 0 | 0.02 | -98.6 | 108.7 | 0.26 | 750.0 | 116.67 | 0.01 | 112.5 | 103.85 | 433.33 | 1075.0 | 297.22 | -0.07 | -275.0 | -133.33 | -0.09 | 76.32 | 18.18 | 0.03 | 400.0 | -57.14 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.08 | -900.0 | -200.0 | 1.51 | 1106.67 | 5133.33 | 0.54 | -36.47 | 700.0 | 0.03 | 0.0 | 200.0 | 1.43 | 1121.43 | 2760.0 | -0.04 | -140.0 | 0 | -0.08 | -500.0 | 0 | -44.44 | -131.11 | 0 | 0.04 | 200.0 | 100.0 | -0.38 | -245.45 | -1800.0 | -0.01 | -133.33 | -114.29 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q2 (10) | 0.01 | 120.0 | 107.69 | -0.15 | -650.0 | 57.14 | 0.85 | 808.33 | 21.43 | 0.03 | 50.0 | -50.0 | -0.14 | -100.0 | 70.83 | 0.1 | 233.33 | -47.37 | 0.02 | 0 | 0 | 142.86 | 280.95 | 35.34 | -0.04 | 20.0 | -300.0 | -0.11 | -57.14 | -210.0 | 0.03 | -40.0 | -57.14 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (9) | -0.05 | -141.67 | -120.0 | -0.02 | 94.29 | -100.0 | -0.12 | 0.0 | -71.43 | 0.02 | 0 | 115.38 | -0.07 | 69.57 | -129.17 | 0.03 | -75.0 | -84.21 | 0 | 100.0 | 0 | 37.50 | -65.62 | -82.24 | -0.05 | -66.67 | -400.0 | -0.07 | 36.36 | -133.33 | 0.05 | -28.57 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q4 (8) | 0.12 | 50.0 | 340.0 | -0.35 | -1066.67 | -537.5 | -0.12 | -33.33 | -9.09 | 0 | -100.0 | -100.0 | -0.23 | -560.0 | -866.67 | 0.12 | 0 | 500.0 | -0.26 | 0 | 0 | 109.09 | 0 | 1809.09 | -0.03 | -250.0 | 25.0 | -0.11 | -450.0 | -83.33 | 0.07 | 0.0 | -30.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 20Q3 (7) | 0.08 | 161.54 | -38.46 | -0.03 | 91.43 | 25.0 | -0.09 | -112.86 | -800.0 | 0.01 | -83.33 | -90.0 | 0.05 | 110.42 | -44.44 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.02 | 0.0 | 128.57 | -0.02 | -120.0 | 95.65 | 0.07 | 0.0 | -41.67 | 0 | 0 | 0 | 160.00 | 309.23 | 0 |
| 20Q2 (6) | -0.13 | -152.0 | -218.18 | -0.35 | -3400.0 | -600.0 | 0.7 | 1100.0 | 975.0 | 0.06 | 146.15 | -40.0 | -0.48 | -300.0 | -900.0 | 0.19 | 0.0 | 280.0 | 0 | 0 | 0 | 105.56 | -50.0 | 533.33 | 0.02 | 300.0 | 122.22 | 0.1 | 433.33 | 145.45 | 0.07 | 16.67 | -41.67 | 0 | 0 | 0 | -76.47 | -109.18 | 0 |
| 20Q1 (5) | 0.25 | 600.0 | 525.0 | -0.01 | -112.5 | 83.33 | -0.07 | 36.36 | 50.0 | -0.13 | -150.0 | -1400.0 | 0.24 | 700.0 | 1300.0 | 0.19 | 850.0 | 216.67 | 0 | 0 | 0 | 211.11 | 3594.44 | 1061.11 | -0.01 | 75.0 | 66.67 | -0.03 | 50.0 | 40.0 | 0.06 | -40.0 | -45.45 | 0 | 0 | 0 | 833.33 | 766.67 | 1150.0 |
| 19Q4 (4) | -0.05 | -138.46 | 0.0 | 0.08 | 300.0 | 0.0 | -0.11 | -1000.0 | 0.0 | 0.26 | 160.0 | 0.0 | 0.03 | -66.67 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 5.71 | -25.71 | 0.0 | -0.04 | 42.86 | 0.0 | -0.06 | 86.96 | 0.0 | 0.1 | -16.67 | 0.0 | 0 | 0 | 0.0 | -125.00 | 0 | 0.0 |
| 19Q3 (3) | 0.13 | 18.18 | 0.0 | -0.04 | 20.0 | 0.0 | -0.01 | 87.5 | 0.0 | 0.1 | 0.0 | 0.0 | 0.09 | 50.0 | 0.0 | 0.03 | -40.0 | 0.0 | 0 | 0 | 0.0 | 7.69 | -53.85 | 0.0 | -0.07 | 22.22 | 0.0 | -0.46 | -109.09 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.11 | 175.0 | 0.0 | -0.05 | 16.67 | 0.0 | -0.08 | 42.86 | 0.0 | 0.1 | 900.0 | 0.0 | 0.06 | 400.0 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | 16.67 | -8.33 | 0.0 | -0.09 | -200.0 | 0.0 | -0.22 | -340.0 | 0.0 | 0.12 | 9.09 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 0.04 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 18.18 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 66.67 | 0.0 | 0.0 |
