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) | 0.43 | 0 | 0.09 | 0 | -0.05 | 0 | 0.1 | 0 | 0.52 | 0 | 0.01 | -83.33 | -0.1 | 0 | 0.27 | -77.04 | -0.43 | 0 | -0.41 | 0 | 0.09 | 12.5 | 0.06 | 100.0 | 0.00 | 0 |
| 2022 (9) | -0.87 | 0 | -0.51 | 0 | -0.77 | 0 | -0.03 | 0 | -1.38 | 0 | 0.06 | 200.0 | 0 | 0 | 1.17 | 361.45 | 0.22 | -83.58 | 0.17 | -86.82 | 0.08 | 0.0 | 0.03 | 50.0 | -310.71 | 0 |
| 2021 (8) | 1.73 | 0 | -1.39 | 0 | 2.16 | 0 | -0.01 | 0 | 0.34 | -22.73 | 0.02 | 100.0 | 0 | 0 | 0.25 | 25.95 | 1.34 | 0 | 1.29 | 0 | 0.08 | 0.0 | 0.02 | 0.0 | 124.46 | 0 |
| 2020 (7) | -0.26 | 0 | 0.7 | 0 | -0.02 | 0 | -0.08 | 0 | 0.44 | 0 | 0.01 | 0.0 | 0 | 0 | 0.20 | -18.38 | -0.14 | 0 | -0.11 | 0 | 0.08 | -11.11 | 0.02 | -33.33 | 0.00 | 0 |
| 2019 (6) | -0.05 | 0 | -0.01 | 0 | -0.04 | 0 | 0 | 0 | -0.06 | 0 | 0.01 | -50.0 | 0 | 0 | 0.25 | -50.37 | -0.46 | 0 | -0.44 | 0 | 0.09 | 50.0 | 0.03 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.33 | 0 | 0.06 | 0 | -0.09 | 0 | -0.01 | 0 | -0.27 | 0 | 0.02 | 100.0 | 0 | 0 | 0.50 | 117.96 | -0.37 | 0 | -0.24 | 0 | 0.06 | -14.29 | 0.03 | 0.0 | 0.00 | 0 |
| 2017 (4) | 0.04 | 0 | -0.08 | 0 | -0.36 | 0 | 0.02 | 0 | -0.04 | 0 | 0.01 | -50.0 | 0 | 0 | 0.23 | -31.12 | -0.24 | 0 | -0.15 | 0 | 0.07 | -12.5 | 0.03 | 0.0 | 0.00 | 0 |
| 2016 (3) | 0 | 0 | -0.38 | 0 | -0.48 | 0 | -0.03 | 0 | -0.38 | 0 | 0.02 | -50.0 | 0 | 0 | 0.33 | -52.49 | 0.31 | -24.39 | 0.26 | -35.0 | 0.08 | 14.29 | 0.03 | 0.0 | 0.00 | 0 |
| 2015 (2) | 0.64 | 10.34 | -0.09 | 0 | 0.04 | -33.33 | -0.01 | 0 | 0.55 | 0 | 0.04 | -96.99 | 0 | 0 | 0.70 | -97.12 | 0.41 | -2.38 | 0.4 | -29.82 | 0.07 | 0.0 | 0.03 | -25.0 | 128.00 | 50.07 |
| 2014 (1) | 0.58 | 11.54 | -0.59 | 0 | 0.06 | 20.0 | 0.03 | 200.0 | -0.01 | 0 | 1.33 | 129.31 | 0 | 0 | 24.27 | 128.05 | 0.42 | 13.51 | 0.57 | 42.5 | 0.07 | 16.67 | 0.04 | 33.33 | 85.29 | -19.63 |
| 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) | 0.28 | 566.67 | 180.0 | 0.7 | 300.0 | 1650.0 | 0.01 | 110.0 | 200.0 | 0.12 | 300.0 | 300.0 | 0.98 | 339.02 | 600.0 | 0 | 0 | -100.0 | -0.1 | 0 | 0 | -0.00 | 0 | -100.0 | 0.08 | 166.67 | 214.29 | 0.05 | 162.5 | 141.67 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 311.11 | 0 | 0 |
| 23Q3 (19) | -0.06 | -200.0 | 82.35 | -0.35 | -40.0 | -135.35 | -0.1 | 0 | 88.24 | -0.06 | -400.0 | -500.0 | -0.41 | -115.79 | -163.08 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | 42.86 | 14.29 | -0.08 | 60.0 | 27.27 | 0.02 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 0.00 | 0 | 0 |
| 23Q2 (18) | 0.06 | -60.0 | 111.76 | -0.25 | -2400.0 | 32.43 | 0 | -100.0 | -100.0 | 0.02 | 0.0 | 150.0 | -0.19 | -235.71 | 78.41 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.21 | -23.53 | -625.0 | -0.2 | -11.11 | -385.71 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q1 (17) | 0.15 | 50.0 | 225.0 | -0.01 | -125.0 | 99.15 | 0.04 | 500.0 | -50.0 | 0.02 | -33.33 | 300.0 | 0.14 | 0.0 | 110.85 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.17 | -142.86 | -143.59 | -0.18 | -50.0 | -154.55 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | 0.1 | 129.41 | -84.85 | 0.04 | -95.96 | 105.26 | -0.01 | 98.82 | 0.0 | 0.03 | 400.0 | 400.0 | 0.14 | -78.46 | 240.0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 3.88 | 0 | 0 | -0.07 | 50.0 | -112.07 | -0.12 | -9.09 | -125.53 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q3 (15) | -0.34 | 33.33 | -140.96 | 0.99 | 367.57 | 367.57 | -0.85 | -8600.0 | -138.81 | -0.01 | 75.0 | -150.0 | 0.65 | 173.86 | 41.3 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.14 | -450.0 | -129.17 | -0.11 | -257.14 | -122.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 22Q2 (14) | -0.51 | -325.0 | -296.15 | -0.37 | 68.38 | -236.36 | 0.01 | -87.5 | 200.0 | -0.04 | -300.0 | -200.0 | -0.88 | 31.78 | -686.67 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.04 | -89.74 | -82.61 | 0.07 | -78.79 | -75.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -510.00 | -1430.0 | -708.08 |
| 22Q1 (13) | -0.12 | -118.18 | -300.0 | -1.17 | -53.95 | -680.0 | 0.08 | 900.0 | 500.0 | -0.01 | 0.0 | 83.33 | -1.29 | -1190.0 | -616.67 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.57 | 0 | 0 | 0.39 | -32.76 | 680.0 | 0.33 | -29.79 | 725.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -33.33 | -125.25 | 22.22 |
| 21Q4 (12) | 0.66 | -20.48 | 633.33 | -0.76 | -105.41 | -258.33 | -0.01 | -100.46 | 0 | -0.01 | -150.0 | 80.0 | -0.1 | -121.74 | -117.54 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.58 | 20.83 | 1060.0 | 0.47 | -6.0 | 683.33 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 132.00 | -15.71 | 32.0 |
| 21Q3 (11) | 0.83 | 219.23 | 822.22 | -0.37 | -236.36 | -305.56 | 2.19 | 22000.0 | 22000.0 | 0.02 | -50.0 | 0 | 0.46 | 206.67 | 70.37 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.43 | -19.57 | 0 | 0.48 | 108.7 | 4700.0 | 0.5 | 78.57 | 2400.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 156.60 | 86.72 | -13.0 |
| 21Q2 (10) | 0.26 | 966.67 | 300.0 | -0.11 | 26.67 | -120.0 | -0.01 | 50.0 | 0.0 | 0.04 | 166.67 | 0 | 0.15 | 183.33 | 183.33 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.54 | 0 | 0 | 0.23 | 360.0 | 387.5 | 0.28 | 600.0 | 500.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 83.87 | 295.7 | 0 |
| 21Q1 (9) | -0.03 | -133.33 | 89.66 | -0.15 | -131.25 | -266.67 | -0.02 | 0 | -100.0 | -0.06 | -20.0 | -100.0 | -0.18 | -131.58 | 10.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.05 | 0.0 | 141.67 | 0.04 | -33.33 | 133.33 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -42.86 | -142.86 | 0 |
| 20Q4 (8) | 0.09 | 0.0 | 150.0 | 0.48 | 166.67 | 633.33 | 0 | 100.0 | 100.0 | -0.05 | 0 | -400.0 | 0.57 | 111.11 | 311.11 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.61 | 0 | 0 | 0.05 | 400.0 | 155.56 | 0.06 | 200.0 | 166.67 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 100.00 | -44.44 | 0 |
| 20Q3 (7) | 0.09 | 169.23 | -50.0 | 0.18 | 460.0 | 0 | -0.01 | 0.0 | 96.77 | 0 | 0 | -100.0 | 0.27 | 250.0 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | 112.5 | 116.67 | 0.02 | 128.57 | 133.33 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 180.00 | 0 | 0 |
| 20Q2 (6) | -0.13 | 55.17 | -116.67 | -0.05 | -155.56 | 50.0 | -0.01 | 0.0 | -103.45 | 0 | 100.0 | -100.0 | -0.18 | 10.0 | -12.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 33.33 | 33.33 | -0.07 | 41.67 | 36.36 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.29 | -61.11 | -3000.0 | 0.09 | 200.0 | -50.0 | -0.01 | 0.0 | 0.0 | -0.03 | -200.0 | -200.0 | -0.2 | 25.93 | -205.26 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | -33.33 | 40.0 | -0.12 | -33.33 | 36.84 | 0.02 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.18 | -200.0 | 0.0 | -0.09 | 0 | 0.0 | -0.01 | 96.77 | 0.0 | -0.01 | -200.0 | 0.0 | -0.27 | -250.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.09 | -50.0 | 0.0 | -0.09 | -50.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.18 | 400.0 | 0.0 | 0 | 100.0 | 0.0 | -0.31 | -206.9 | 0.0 | 0.01 | 0.0 | 0.0 | 0.18 | 212.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | 50.0 | 0.0 | -0.06 | 45.45 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.06 | -700.0 | 0.0 | -0.1 | -155.56 | 0.0 | 0.29 | 3000.0 | 0.0 | 0.01 | 200.0 | 0.0 | -0.16 | -184.21 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.12 | 40.0 | 0.0 | -0.11 | 42.11 | 0.0 | 0.02 | -33.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | 0.01 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
