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) | -0.24 | 0 | -1.27 | 0 | -0.22 | 0 | 0.53 | 1666.67 | -1.51 | 0 | 0.11 | 1000.0 | 0 | 0 | 5.29 | 1095.19 | -0.27 | 0 | -0.48 | 0 | 0.22 | 10.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.18 | -50.0 | 0.01 | 0 | 1.66 | 1975.0 | 0.03 | 0 | 0.19 | -45.71 | 0.01 | 0 | 0 | 0 | 0.44 | 0 | -0.26 | 0 | -0.16 | 0 | 0.2 | -13.04 | 0 | 0 | 450.00 | 0 |
| 2021 (8) | 0.36 | 0 | -0.01 | 0 | 0.08 | 0 | 0 | 0 | 0.35 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.17 | 0 | -0.34 | 0 | 0.23 | -23.33 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.97 | 0 | -0.08 | 0 | -0.16 | 0 | -0.11 | 0 | -1.05 | 0 | 0.13 | -69.05 | 0 | 0 | 5.42 | -58.47 | -0.84 | 0 | -1.79 | 0 | 0.3 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -1.69 | 0 | 1.93 | 34.97 | -0.16 | 0 | 0.04 | 100.0 | 0.24 | 4.35 | 0.42 | -2.33 | 0.09 | -92.62 | 13.04 | -1.72 | -1.9 | 0 | 0.44 | 0 | 0.3 | 328.57 | 0.01 | -50.0 | -225.33 | 0 |
| 2018 (5) | -1.2 | 0 | 1.43 | -11.73 | 0 | 0 | 0.02 | -96.97 | 0.23 | -83.57 | 0.43 | 1333.33 | 1.22 | 0 | 13.27 | 966.15 | -0.53 | 0 | -0.36 | 0 | 0.07 | -12.5 | 0.02 | 0.0 | 0.00 | 0 |
| 2017 (4) | -0.22 | 0 | 1.62 | 0 | -0.49 | 0 | 0.66 | 0 | 1.4 | 0 | 0.03 | -82.35 | 0 | 0 | 1.24 | -80.38 | -0.32 | 0 | 0.16 | 0 | 0.08 | -60.0 | 0.02 | -33.33 | -84.62 | 0 |
| 2016 (3) | -0.29 | 0 | -0.14 | 0 | 0.07 | -88.52 | -1.55 | 0 | -0.43 | 0 | 0.17 | -10.53 | 0 | 0 | 6.34 | 98.31 | -0.39 | 0 | -2.39 | 0 | 0.2 | -35.48 | 0.03 | 50.0 | 0.00 | 0 |
| 2015 (2) | -0.97 | 0 | -0.45 | 0 | 0.61 | 0 | 0.09 | 0 | -1.42 | 0 | 0.19 | -24.0 | -0.04 | 0 | 3.20 | -13.76 | -1.53 | 0 | -1.35 | 0 | 0.31 | 10.71 | 0.02 | 100.0 | 0.00 | 0 |
| 2014 (1) | -1.01 | 0 | -0.33 | 0 | -0.07 | 0 | -0.18 | 0 | -1.34 | 0 | 0.25 | -60.32 | -0.11 | 0 | 3.71 | -55.08 | -0.82 | 0 | -0.77 | 0 | 0.28 | -17.65 | 0.01 | 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) | -0.13 | -116.67 | 0 | -1.22 | -12100.0 | 0 | -0.03 | 50.0 | 50.0 | 0.58 | 5900.0 | 1833.33 | -1.35 | -1828.57 | 0 | 0.07 | 133.33 | 0 | 0 | 0 | 0 | 14.00 | 124.0 | 0 | -0.02 | 86.67 | 60.0 | -0.08 | 75.0 | 38.46 | 0.04 | -50.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.06 | -50.0 | -105.36 | -0.01 | 75.0 | 0 | -0.06 | 0.0 | -20.0 | -0.01 | -120.0 | 0.0 | -0.07 | 12.5 | -106.25 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 6.25 | 262.5 | 0 | -0.15 | -200.0 | -114.29 | -0.32 | -3100.0 | -3100.0 | 0.08 | 60.0 | 60.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q2 (18) | -0.04 | -300.0 | 95.92 | -0.04 | 0 | 0 | -0.06 | 0.0 | -20.0 | 0.05 | 162.5 | 183.33 | -0.08 | -700.0 | 91.84 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 1.72 | 0 | 5.17 | -0.05 | -25.0 | -150.0 | -0.01 | 85.71 | -133.33 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -100.00 | 0 | 91.84 |
| 23Q1 (17) | -0.01 | 0 | -125.0 | 0 | 0 | 0 | -0.06 | 0.0 | -103.3 | -0.08 | -366.67 | -233.33 | -0.01 | 0 | -125.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 20.0 | 63.64 | -0.07 | 46.15 | -16.67 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.06 | -20.0 | -50.0 | 0.03 | 400.0 | 250.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 28.57 | -66.67 | -0.13 | -1200.0 | -62.5 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (15) | 1.12 | 214.29 | 1700.0 | 0 | 0 | 0 | -0.05 | 0.0 | -135.71 | -0.01 | 83.33 | -116.67 | 1.12 | 214.29 | 1700.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.07 | -250.0 | -600.0 | -0.01 | -133.33 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 2800.00 | 328.57 | 1700.0 |
| 22Q2 (14) | -0.98 | -2550.0 | -9900.0 | 0 | 0 | -100.0 | -0.05 | -102.75 | -25.0 | -0.06 | -200.0 | 25.0 | -0.98 | -2550.0 | -5000.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.64 | 0 | 0 | -0.02 | 81.82 | -133.33 | 0.03 | 150.0 | 50.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -1225.00 | 0 | -8675.0 |
| 22Q1 (13) | 0.04 | -92.31 | 140.0 | 0 | 100.0 | -100.0 | 1.82 | 4650.0 | 5966.67 | 0.06 | 400.0 | 50.0 | 0.04 | -91.84 | 144.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -266.67 | 42.11 | -0.06 | 25.0 | 77.78 | 0.05 | -16.67 | -28.57 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.52 | 842.86 | 273.33 | -0.03 | 0 | 25.0 | -0.04 | -128.57 | 0.0 | -0.02 | -133.33 | 93.1 | 0.49 | 800.0 | 244.12 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.03 | -200.0 | 93.18 | -0.08 | -700.0 | 92.38 | 0.06 | 20.0 | -14.29 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q3 (11) | -0.07 | -800.0 | 61.11 | 0 | -100.0 | -100.0 | 0.14 | 450.0 | 450.0 | 0.06 | 175.0 | 200.0 | -0.07 | -450.0 | 56.25 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.01 | -116.67 | 96.0 | -0.01 | -150.0 | 97.67 | 0.05 | 0.0 | -37.5 | 0 | 0 | 0 | -175.00 | -1325.0 | 0 |
| 21Q2 (10) | 0.01 | 110.0 | 103.85 | 0.01 | 0.0 | 110.0 | -0.04 | -233.33 | 0.0 | -0.08 | -300.0 | -14.29 | 0.02 | 122.22 | 105.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.06 | 131.58 | 140.0 | 0.02 | 107.41 | 109.52 | 0.05 | -28.57 | -28.57 | 0 | 0 | 0 | 14.29 | 0 | 0 |
| 21Q1 (9) | -0.1 | 66.67 | 56.52 | 0.01 | 125.0 | -66.67 | 0.03 | 175.0 | 175.0 | 0.04 | 113.79 | -83.33 | -0.09 | 73.53 | 55.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.19 | 56.82 | 0 | -0.27 | 74.29 | -170.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.3 | -66.67 | 3.23 | -0.04 | -300.0 | -103.67 | -0.04 | 0.0 | -200.0 | -0.29 | -1550.0 | -422.22 | -0.34 | -112.5 | -143.59 | 0.04 | 33.33 | 100.0 | 0 | 0 | -100.0 | 6.06 | 15.15 | 109.09 | -0.44 | -76.0 | 12.0 | -1.05 | -144.19 | -77.97 | 0.07 | -12.5 | 133.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.18 | 30.77 | 93.43 | 0.02 | 120.0 | -98.6 | -0.04 | 0.0 | 33.33 | 0.02 | 128.57 | 101.89 | -0.16 | 55.56 | 87.79 | 0.03 | -25.0 | 125.0 | 0 | 0 | 100.0 | 5.26 | -13.16 | 129.39 | -0.25 | -66.67 | 65.28 | -0.43 | -104.76 | -124.71 | 0.08 | 14.29 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q2 (6) | -0.26 | -13.04 | -112.56 | -0.1 | -433.33 | 78.26 | -0.04 | 0.0 | 69.23 | -0.07 | -129.17 | -104.27 | -0.36 | -80.0 | -122.36 | 0.04 | 300.0 | -89.74 | 0 | 0 | 0 | 6.06 | 203.03 | -86.01 | -0.15 | 0 | 76.92 | -0.21 | -110.0 | 68.18 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.23 | 25.81 | 67.14 | 0.03 | -97.25 | 125.0 | -0.04 | -200.0 | -300.0 | 0.24 | 166.67 | 138.71 | -0.2 | -125.64 | 75.61 | 0.01 | -50.0 | -92.31 | 0 | -100.0 | 0 | 2.00 | -31.0 | -85.23 | 0 | 100.0 | 100.0 | -0.1 | 83.05 | -100.0 | 0.07 | 133.33 | -22.22 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 19Q4 (4) | -0.31 | 88.69 | 0.0 | 1.09 | -23.78 | 0.0 | 0.04 | 166.67 | 0.0 | 0.09 | 108.49 | 0.0 | 0.78 | 159.54 | 0.0 | 0.02 | 116.67 | 0.0 | 0.13 | 425.0 | 0.0 | 2.90 | 116.18 | 0.0 | -0.5 | 30.56 | 0.0 | -0.59 | -133.91 | 0.0 | 0.03 | -70.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (3) | -2.74 | -232.37 | 0.0 | 1.43 | 410.87 | 0.0 | -0.06 | 53.85 | 0.0 | -1.06 | -164.63 | 0.0 | -1.31 | -181.37 | 0.0 | -0.12 | -130.77 | 0.0 | -0.04 | 0 | 0.0 | -17.91 | -141.33 | 0.0 | -0.72 | -10.77 | 0.0 | 1.74 | 363.64 | 0.0 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0.0 | -148.91 | 0 | 0.0 |
| 19Q2 (2) | 2.07 | 395.71 | 0.0 | -0.46 | -283.33 | 0.0 | -0.13 | -1200.0 | 0.0 | 1.64 | 364.52 | 0.0 | 1.61 | 296.34 | 0.0 | 0.39 | 200.0 | 0.0 | 0 | 0 | 0.0 | 43.33 | 220.0 | 0.0 | -0.65 | -3150.0 | 0.0 | -0.66 | -1220.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -0.7 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.62 | 0.0 | 0.0 | -0.82 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 13.54 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1750.00 | 0.0 | 0.0 |
