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) | 0.28 | -28.21 | 0.13 | 225.0 | -0.19 | 0 | 0.01 | 0 | 0.41 | -4.65 | 0.02 | 0.0 | 0 | 0 | 1.42 | 4.26 | 0.26 | 30.0 | 0.33 | -10.81 | 0.08 | 14.29 | 0.08 | 60.0 | 57.14 | -28.21 |
| 2022 (9) | 0.39 | -63.89 | 0.04 | 0 | -0.44 | 0 | 0 | 0 | 0.43 | -43.42 | 0.02 | -33.33 | 0 | 0 | 1.36 | 12.47 | 0.2 | -79.17 | 0.37 | -60.22 | 0.07 | -30.0 | 0.05 | 25.0 | 79.59 | -21.15 |
| 2021 (8) | 1.08 | 0 | -0.32 | 0 | -0.41 | 0 | 0 | 0 | 0.76 | 1166.67 | 0.03 | 0 | 0 | 0 | 1.21 | 0 | 0.96 | 4700.0 | 0.93 | 9200.0 | 0.1 | -9.09 | 0.04 | 33.33 | 100.93 | 0 |
| 2020 (7) | -0.26 | 0 | 0.32 | 0 | 0.16 | 0 | 0 | 0 | 0.06 | -76.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.02 | 0 | 0.01 | 0 | 0.11 | -15.38 | 0.03 | -50.0 | -173.33 | 0 |
| 2019 (6) | 0.39 | 0 | -0.14 | 0 | -0.46 | 0 | 0 | 0 | 0.25 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.09 | 0 | -0.13 | 0 | 0.13 | 44.44 | 0.06 | 0.0 | 650.00 | 0 |
| 2018 (5) | -0.55 | 0 | -0.47 | 0 | -0.96 | 0 | 0 | 0 | -1.02 | 0 | 0.01 | -50.0 | 0 | 0 | 1.28 | -39.1 | -0.47 | 0 | -0.6 | 0 | 0.09 | -30.77 | 0.06 | -25.0 | 0.00 | 0 |
| 2017 (4) | -0.48 | 0 | -0.01 | 0 | 1.65 | 0 | 0 | 0 | -0.49 | 0 | 0.02 | 0.0 | 0 | 0 | 2.11 | 109.47 | -0.92 | 0 | -1.04 | 0 | 0.13 | -38.1 | 0.08 | -74.19 | 0.00 | 0 |
| 2016 (3) | -1.09 | 0 | 1.65 | 28.91 | -0.6 | 0 | -0.15 | 0 | 0.56 | 166.67 | 0.02 | -60.0 | 0 | 0 | 1.01 | -14.57 | -1.8 | 0 | -2.28 | 0 | 0.21 | -34.38 | 0.31 | -3.12 | 0.00 | 0 |
| 2015 (2) | -1.07 | 0 | 1.28 | 0 | 0.44 | -85.03 | 0 | 0 | 0.21 | 0 | 0.05 | -83.87 | 0 | 0 | 1.18 | -82.5 | -1.24 | 0 | -1.32 | 0 | 0.32 | -8.57 | 0.32 | -3.03 | 0.00 | 0 |
| 2014 (1) | -0.73 | 0 | -2.76 | 0 | 2.94 | 7250.0 | 0 | 0 | -3.49 | 0 | 0.31 | -29.55 | 0.04 | 33.33 | 6.72 | -3.87 | -2.11 | 0 | -1.83 | 0 | 0.35 | 9.38 | 0.33 | -29.79 | 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 | -107.69 | -116.67 | 0.31 | 410.0 | 272.22 | -0.01 | 93.33 | 0.0 | 0 | 0 | 0 | 0.3 | 900.0 | 350.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 2.08 | -37.5 | 0 | 0.16 | 166.67 | 1500.0 | 0.12 | -7.69 | 1300.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -6.25 | -108.17 | -103.12 |
| 23Q3 (19) | 0.13 | 0 | -23.53 | -0.1 | -150.0 | -150.0 | -0.15 | -225.0 | 62.5 | 0 | 0 | 0 | 0.03 | 175.0 | -76.92 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 3.33 | 0 | 6.67 | 0.06 | 20.0 | -25.0 | 0.13 | 30.0 | -23.53 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 76.47 | 0 | -10.03 |
| 23Q2 (18) | 0 | -100.0 | -100.0 | -0.04 | 0.0 | -122.22 | 0.12 | 180.0 | 1300.0 | 0 | -100.0 | 0 | -0.04 | -130.77 | -121.05 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.05 | 350.0 | -44.44 | 0.1 | 600.0 | -28.57 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (17) | 0.17 | 183.33 | 6.25 | -0.04 | 77.78 | -150.0 | -0.15 | -1400.0 | -1400.0 | 0.01 | 0 | 0 | 0.13 | 208.33 | -45.83 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | -300.0 | -200.0 | -0.02 | -100.0 | -125.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 850.00 | 325.0 | 484.37 |
| 22Q4 (16) | 0.06 | -64.71 | -70.0 | -0.18 | -350.0 | 75.68 | -0.01 | 97.5 | 50.0 | 0 | 0 | 0 | -0.12 | -192.31 | 77.78 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.01 | -87.5 | 200.0 | -0.01 | -105.88 | 0.0 | 0.02 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 200.00 | 135.29 | -80.0 |
| 22Q3 (15) | 0.17 | 1600.0 | -52.78 | -0.04 | -122.22 | -106.15 | -0.4 | -3900.0 | -135.29 | 0 | 0 | 0 | 0.13 | -31.58 | -87.13 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 3.12 | 9.38 | 0 | 0.08 | -11.11 | -74.19 | 0.17 | 21.43 | -43.33 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 85.00 | 1345.0 | -22.08 |
| 22Q2 (14) | 0.01 | -93.75 | -97.3 | 0.18 | 125.0 | 80.0 | -0.01 | 0.0 | 92.31 | 0 | 0 | -100.0 | 0.19 | -20.83 | -59.57 | 0.01 | 0 | 0 | 0 | 0 | 0 | 2.86 | 0 | 0 | 0.09 | 350.0 | -76.32 | 0.14 | 75.0 | -60.0 | 0.02 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 5.88 | -95.96 | -93.8 |
| 22Q1 (13) | 0.16 | -20.0 | 0.0 | 0.08 | 110.81 | 124.24 | -0.01 | 50.0 | 90.0 | 0 | 0 | 100.0 | 0.24 | 144.44 | 241.18 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.02 | 300.0 | -93.1 | 0.08 | 900.0 | -72.41 | 0.02 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 145.45 | -85.45 | 200.0 |
| 21Q4 (12) | 0.2 | -44.44 | 900.0 | -0.74 | -213.85 | -722.22 | -0.02 | 88.24 | -111.76 | 0 | 0 | 0 | -0.54 | -153.47 | -671.43 | 0.02 | 0 | 0 | 0 | 0 | 0 | 3.45 | 0 | 0 | -0.01 | -103.23 | -114.29 | -0.01 | -103.33 | -111.11 | 0.02 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 1000.00 | 816.67 | 6400.0 |
| 21Q3 (11) | 0.36 | -2.7 | 357.14 | 0.65 | 550.0 | 208.33 | -0.17 | -30.77 | -666.67 | 0 | -100.0 | 0 | 1.01 | 114.89 | 236.49 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.31 | -18.42 | 933.33 | 0.3 | -14.29 | 0 | 0.02 | -33.33 | -33.33 | 0.01 | 0.0 | 0.0 | 109.09 | 14.99 | 131.17 |
| 21Q2 (10) | 0.37 | 131.25 | 470.0 | 0.1 | 130.3 | 1100.0 | -0.13 | -30.0 | -550.0 | 0.01 | 200.0 | 0 | 0.47 | 376.47 | 527.27 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.38 | 31.03 | 1050.0 | 0.35 | 20.69 | 600.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 94.87 | 95.67 | 0 |
| 21Q1 (9) | 0.16 | 700.0 | 500.0 | -0.33 | -266.67 | -132.35 | -0.1 | -158.82 | -400.0 | -0.01 | 0 | 0 | -0.17 | -142.86 | -117.35 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.29 | 314.29 | 1066.67 | 0.29 | 222.22 | 3000.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 48.48 | 215.15 | 124.24 |
| 20Q4 (8) | 0.02 | 114.29 | 140.0 | -0.09 | 85.0 | -400.0 | 0.17 | 466.67 | 241.67 | 0 | 0 | 0 | -0.07 | 90.54 | -250.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | 133.33 | 177.78 | 0.09 | 0 | 164.29 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 15.38 | 104.4 | 0 |
| 20Q3 (7) | -0.14 | -40.0 | -380.0 | -0.6 | -5900.0 | 42.86 | 0.03 | 250.0 | 127.27 | 0 | 0 | 100.0 | -0.74 | -572.73 | 26.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | 175.0 | 160.0 | 0 | 100.0 | 100.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | -350.00 | 0 | 0 |
| 20Q2 (6) | -0.1 | -150.0 | -158.82 | -0.01 | -100.98 | -100.93 | -0.02 | 0.0 | 83.33 | 0 | 0 | -100.0 | -0.11 | -111.22 | -108.87 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -33.33 | -144.44 | -0.07 | -600.0 | -170.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 20Q1 (5) | -0.04 | 20.0 | -121.05 | 1.02 | 3300.0 | 700.0 | -0.02 | 83.33 | 83.33 | 0 | 0 | 0 | 0.98 | 5000.0 | 4800.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 66.67 | 25.0 | -0.01 | 92.86 | 75.0 | 0.03 | 0.0 | -25.0 | 0 | -100.0 | -100.0 | -200.00 | 0 | -121.05 |
| 19Q4 (4) | -0.05 | -200.0 | 0.0 | 0.03 | 102.86 | 0.0 | -0.12 | -9.09 | 0.0 | 0 | 100.0 | 0.0 | -0.02 | 98.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.09 | -80.0 | 0.0 | -0.14 | -133.33 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.05 | -70.59 | 0.0 | -1.05 | -198.13 | 0.0 | -0.11 | 8.33 | 0.0 | -0.19 | -200.0 | 0.0 | -1.0 | -180.65 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | -155.56 | 0.0 | -0.06 | -160.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 0.17 | -10.53 | 0.0 | 1.07 | 729.41 | 0.0 | -0.12 | 0.0 | 0.0 | 0.19 | 0 | 0.0 | 1.24 | 6100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.09 | 325.0 | 0.0 | 0.1 | 350.0 | 0.0 | 0.03 | -25.0 | 0.0 | 0.01 | -50.0 | 0.0 | 121.43 | -87.22 | 0.0 |
| 19Q1 (1) | 0.19 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 950.00 | 0.0 | 0.0 |
