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) | -0.01 | 0 | -0.31 | 0 | -0.03 | 0 | 0 | 0 | -0.32 | 0 | 0.01 | 0 | -0.1 | 0 | 1.37 | 0 | -0.52 | 0 | -0.51 | 0 | 0.13 | -7.14 | 0.03 | 50.0 | 0.00 | 0 |
| 2022 (9) | -0.47 | 0 | -0.01 | 0 | 1.0 | 49.25 | -0.01 | 0 | -0.48 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.25 | 0 | -0.22 | 0 | 0.14 | 0.0 | 0.02 | -71.43 | 0.00 | 0 |
| 2021 (8) | -0.39 | 0 | -0.2 | 0 | 0.67 | 6.35 | 0 | 0 | -0.59 | 0 | 0.02 | 0 | 0 | 0 | 2.25 | 0 | -0.54 | 0 | 0.18 | 0 | 0.14 | -33.33 | 0.07 | -70.83 | -100.00 | 0 |
| 2020 (7) | -0.59 | 0 | 0.04 | -86.21 | 0.63 | 0 | -0.32 | 0 | -0.55 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.3 | 0 | -0.85 | 0 | 0.21 | -36.36 | 0.24 | -27.27 | 0.00 | 0 |
| 2019 (6) | -0.47 | 0 | 0.29 | 0 | -0.1 | 0 | 0.06 | 500.0 | -0.18 | 0 | 0.04 | -77.78 | 0.04 | 33.33 | 1.12 | -38.83 | -2.2 | 0 | -2.65 | 0 | 0.33 | 26.92 | 0.33 | -44.07 | 0.00 | 0 |
| 2018 (5) | -2.22 | 0 | -0.55 | 0 | 2.26 | -53.31 | 0.01 | -94.74 | -2.77 | 0 | 0.18 | -28.0 | 0.03 | 0 | 1.84 | -39.53 | -3.03 | 0 | -3.04 | 0 | 0.26 | 4.0 | 0.59 | 25.53 | 0.00 | 0 |
| 2017 (4) | -1.68 | 0 | -3.79 | 0 | 4.84 | 179.77 | 0.19 | 0 | -5.47 | 0 | 0.25 | 525.0 | -0.02 | 0 | 3.04 | 147.57 | -3.6 | 0 | -3.22 | 0 | 0.25 | 525.0 | 0.47 | 0 | 0.00 | 0 |
| 2016 (3) | -1.0 | 0 | -2.3 | 0 | 1.73 | 0 | 0 | 0 | -3.3 | 0 | 0.04 | 0 | 0.01 | 0 | 1.23 | 0 | -0.58 | 0 | -0.59 | 0 | 0.04 | 300.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.06 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.02 | 0 | 0.04 | 0 | 0.01 | -50.0 | 0.01 | -80.0 | -100.00 | 0 |
| 2014 (1) | -0.14 | 0 | 0.77 | -72.0 | -0.16 | 0 | 0.11 | -83.58 | 0.63 | -25.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -2.53 | 0 | -2.3 | 0 | 0.02 | -66.67 | 0.05 | -28.57 | 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) | -0.02 | -166.67 | 85.71 | 0.11 | 375.0 | 0 | -0.21 | -2000.0 | -2200.0 | 0 | 0 | 0 | 0.09 | 1000.0 | 164.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.2 | -53.85 | -185.71 | -0.18 | -38.46 | -157.14 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | 0.03 | 50.0 | -82.35 | -0.04 | 89.19 | 0 | -0.01 | -105.26 | 0.0 | 0 | 0 | 0 | -0.01 | 97.14 | -105.88 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | -0.13 | -30.0 | 0 | -0.13 | -18.18 | -1400.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (18) | 0.02 | 140.0 | 106.25 | -0.37 | 0 | -3600.0 | 0.19 | 2000.0 | 416.67 | 0 | 0 | 100.0 | -0.35 | -600.0 | -6.06 | 0.01 | 0 | 0 | -0.1 | 0 | 0 | 3.57 | 0 | 0 | -0.1 | -11.11 | -25.0 | -0.11 | -22.22 | -120.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.05 | 64.29 | 72.22 | 0 | 0 | 0 | -0.01 | -200.0 | -100.94 | 0 | 0 | 0 | -0.05 | 64.29 | 72.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -28.57 | 10.0 | -0.09 | -28.57 | 10.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.14 | -182.35 | -148.28 | 0 | 0 | 100.0 | 0.01 | 200.0 | -75.0 | 0 | 0 | 0 | -0.14 | -182.35 | -240.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 0 | -800.0 | -0.07 | -800.0 | 0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.17 | 153.12 | 136.96 | 0 | 100.0 | 100.0 | -0.01 | 83.33 | -102.27 | 0 | 100.0 | -100.0 | 0.17 | 151.52 | 135.42 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0 | 100.0 | 100.0 | 0.01 | 120.0 | -96.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | 425.00 | 0 | 423.37 |
| 22Q2 (14) | -0.32 | -77.78 | -966.67 | -0.01 | 0 | 0 | -0.06 | -105.66 | -150.0 | -0.01 | 0 | 0 | -0.33 | -83.33 | -1000.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 20.0 | 20.0 | -0.05 | 50.0 | 28.57 | 0.03 | -25.0 | -25.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.18 | -162.07 | 0.0 | 0 | 100.0 | -100.0 | 1.06 | 2550.0 | 1414.29 | 0 | 0 | 100.0 | -0.18 | -280.0 | -5.88 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -1100.0 | 28.57 | -0.1 | 0 | -66.67 | 0.04 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 |
| 21Q4 (12) | 0.29 | 163.04 | 159.18 | -0.19 | -850.0 | 0 | 0.04 | -90.91 | -73.33 | 0 | -100.0 | 100.0 | 0.1 | 120.83 | 120.41 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.01 | 103.23 | 101.89 | 0 | -100.0 | 100.0 | 0.04 | 33.33 | -20.0 | 0 | -100.0 | -100.0 | 725.00 | 651.63 | 0 |
| 21Q3 (11) | -0.46 | -1433.33 | -475.0 | -0.02 | 0 | -200.0 | 0.44 | 266.67 | -12.0 | 0.07 | 0 | 123.33 | -0.48 | -1500.0 | -700.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 7.69 | 0 | 0 | -0.31 | -210.0 | -47.62 | 0.3 | 528.57 | 225.0 | 0.03 | -25.0 | -40.0 | 0.02 | 0.0 | -66.67 | -131.43 | 0 | 0 |
| 21Q2 (10) | -0.03 | 83.33 | -250.0 | 0 | -100.0 | -100.0 | 0.12 | 71.43 | 500.0 | 0 | 100.0 | -100.0 | -0.03 | 82.35 | -175.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 28.57 | 62.96 | -0.07 | -16.67 | 41.67 | 0.04 | 0.0 | -20.0 | 0.02 | 0.0 | -66.67 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.18 | 63.27 | -350.0 | 0.01 | 0 | 0 | 0.07 | -53.33 | 250.0 | -0.07 | -600.0 | -250.0 | -0.17 | 65.31 | -325.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | 73.58 | 50.0 | -0.06 | 75.0 | 76.0 | 0.04 | -20.0 | -33.33 | 0.02 | -66.67 | -66.67 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.49 | -512.5 | -276.92 | 0 | -100.0 | -100.0 | 0.15 | -70.0 | 0 | -0.01 | 96.67 | -200.0 | -0.49 | -716.67 | -2350.0 | 0 | 0 | 100.0 | 0 | 0 | -100.0 | -0.00 | 0 | 100.0 | -0.53 | -152.38 | 0.0 | -0.24 | 0.0 | 79.66 | 0.05 | 0.0 | -16.67 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.08 | -500.0 | -60.0 | 0.02 | 0.0 | 0.0 | 0.5 | 1766.67 | 933.33 | -0.3 | -3100.0 | -1400.0 | -0.06 | -250.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.21 | 22.22 | 58.82 | -0.24 | -100.0 | 46.67 | 0.05 | 0.0 | -28.57 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | 0.02 | 150.0 | -50.0 | 0.02 | 0 | -80.0 | -0.03 | -250.0 | 82.35 | 0.01 | 150.0 | 111.11 | 0.04 | 200.0 | -71.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.27 | 3.57 | 27.03 | -0.12 | 52.0 | 68.42 | 0.05 | -16.67 | -44.44 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.04 | 69.23 | 87.88 | 0 | -100.0 | -100.0 | 0.02 | 0 | -84.62 | -0.02 | -300.0 | -112.5 | -0.04 | -100.0 | 84.62 | 0 | 100.0 | -100.0 | 0 | -100.0 | -100.0 | -0.00 | 100.0 | -100.0 | -0.28 | 47.17 | 64.56 | -0.25 | 78.81 | 60.94 | 0.06 | 0.0 | -45.45 | 0.06 | 0.0 | -57.14 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.13 | -160.0 | 0.0 | 0.11 | 450.0 | 0.0 | 0 | 100.0 | 0.0 | 0.01 | 150.0 | 0.0 | -0.02 | 33.33 | 0.0 | -0.01 | -200.0 | 0.0 | 0.01 | 0 | 0.0 | -1.79 | -203.57 | 0.0 | -0.53 | -3.92 | 0.0 | -1.18 | -162.22 | 0.0 | 0.06 | -14.29 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.05 | -225.0 | 0.0 | 0.02 | -80.0 | 0.0 | -0.06 | 64.71 | 0.0 | -0.02 | 77.78 | 0.0 | -0.03 | -121.43 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 1.72 | 0 | 0.0 | -0.51 | -37.84 | 0.0 | -0.45 | -18.42 | 0.0 | 0.07 | -22.22 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.04 | 112.12 | 0.0 | 0.1 | 42.86 | 0.0 | -0.17 | -230.77 | 0.0 | -0.09 | -156.25 | 0.0 | 0.14 | 153.85 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.37 | 53.16 | 0.0 | -0.38 | 40.62 | 0.0 | 0.09 | -18.18 | 0.0 | 0.06 | -57.14 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.33 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | -0.79 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
