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) | -0.69 | 0 | 0.22 | 0 | -0.08 | 0 | -0.07 | 0 | -0.47 | 0 | 0.02 | 100.0 | 0 | 0 | 0.45 | 140.45 | -0.64 | 0 | -0.55 | 0 | 0.15 | -28.57 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.53 | 0 | -0.03 | 0 | -0.11 | 0 | 0 | 0 | -0.56 | 0 | 0.01 | -87.5 | 0 | 0 | 0.19 | -86.11 | -0.82 | 0 | -0.74 | 0 | 0.21 | -12.5 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.29 | 0 | -1.05 | 0 | -0.04 | 0 | 0.02 | 0.0 | -1.34 | 0 | 0.08 | -27.27 | 0 | 0 | 1.36 | -30.98 | -0.9 | 0 | -0.86 | 0 | 0.24 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.62 | 0 | -0.42 | 0 | -0.23 | 0 | 0.02 | 0 | -1.04 | 0 | 0.11 | -26.67 | 0 | 0 | 1.97 | -42.31 | -0.72 | 0 | -0.74 | 0 | 0.24 | 4.35 | 0.02 | -50.0 | 0.00 | 0 |
| 2019 (6) | -1.05 | 0 | -0.11 | 0 | -0.1 | 0 | -0.05 | 0 | -1.16 | 0 | 0.15 | 0 | 0 | 0 | 3.42 | 0 | -1.05 | 0 | -1.2 | 0 | 0.23 | 187.5 | 0.04 | -20.0 | 0.00 | 0 |
| 2018 (5) | -0.58 | 0 | -0.74 | 0 | -0.53 | 0 | 0 | 0 | -1.32 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.15 | 0 | -0.92 | 0 | 0.08 | 0.0 | 0.05 | -16.67 | 0.00 | 0 |
| 2017 (4) | -0.23 | 0 | 1.16 | 0 | -1.28 | 0 | 0.01 | 0 | 0.93 | -66.18 | 0.03 | -83.33 | 0 | 0 | 0.65 | -50.18 | -0.82 | 0 | -1.14 | 0 | 0.08 | 14.29 | 0.06 | -14.29 | 0.00 | 0 |
| 2016 (3) | 3.6 | 51.26 | -0.85 | 0 | 1.76 | 89.25 | -0.02 | 0 | 2.75 | 56.25 | 0.18 | 500.0 | 0 | 0 | 1.30 | 437.57 | 3.58 | 18.54 | 2.68 | -10.96 | 0.07 | 16.67 | 0.07 | -36.36 | 127.66 | 70.57 |
| 2015 (2) | 2.38 | 296.67 | -0.62 | 0 | 0.93 | 0 | -0.05 | 0 | 1.76 | 54.39 | 0.03 | -62.5 | 0 | 0 | 0.24 | -86.72 | 3.02 | 15000.0 | 3.01 | 2910.0 | 0.06 | 20.0 | 0.11 | -15.38 | 74.84 | -65.07 |
| 2014 (1) | 0.6 | 757.14 | 0.54 | 0 | -0.09 | 0 | -0.01 | 0 | 1.14 | 0 | 0.08 | -93.04 | 0 | 0 | 1.82 | -95.33 | 0.02 | 0 | 0.1 | 900.0 | 0.05 | 66.67 | 0.13 | 0.0 | 214.29 | 420.41 |
| 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) | -0.19 | -480.0 | -161.29 | -0.14 | 17.65 | -600.0 | -0.04 | -100.0 | 0.0 | 0.01 | 120.0 | 0.0 | -0.33 | -175.0 | -213.79 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.2 | -33.33 | 0.0 | -0.19 | -72.73 | 0.0 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | 0.05 | 150.0 | 122.73 | -0.17 | 0 | -750.0 | -0.02 | 0 | 33.33 | -0.05 | -66.67 | 0 | -0.12 | -700.0 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | -7.14 | -25.0 | -0.11 | 0.0 | 0.0 | 0.04 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | 0.02 | 103.51 | 111.76 | 0 | -100.0 | 100.0 | 0 | 100.0 | 100.0 | -0.03 | 0 | 0.0 | 0.02 | 150.0 | 104.76 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.14 | 6.67 | 48.15 | -0.11 | 21.43 | 54.17 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.57 | -283.87 | -26.67 | 0.53 | 2750.0 | 103.85 | -0.02 | 50.0 | 33.33 | 0 | -100.0 | -100.0 | -0.04 | -113.79 | 78.95 | 0.02 | 0 | 0 | 0 | 0 | 0 | 1.74 | 0 | 0 | -0.15 | 25.0 | 34.78 | -0.14 | 26.32 | 33.33 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 0.31 | 240.91 | -11.43 | -0.02 | 0.0 | -118.18 | -0.04 | -33.33 | 81.82 | 0.01 | 0 | 0.0 | 0.29 | 220.83 | -36.96 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.2 | -66.67 | 13.04 | -0.19 | -72.73 | 13.64 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.22 | -29.41 | -4.76 | -0.02 | 92.0 | 0 | -0.03 | -200.0 | 25.0 | 0 | 100.0 | 0 | -0.24 | 42.86 | -14.29 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.12 | 55.56 | 52.0 | -0.11 | 54.17 | 54.17 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.17 | 62.22 | 10.53 | -0.25 | -196.15 | 10.71 | -0.01 | 66.67 | -106.25 | -0.03 | -250.0 | 0.0 | -0.42 | -121.05 | 10.64 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.27 | -17.39 | -42.11 | -0.24 | -14.29 | -33.33 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.45 | -228.57 | -80.0 | 0.26 | 136.36 | 129.55 | -0.03 | 86.36 | -150.0 | 0.02 | 100.0 | -50.0 | -0.19 | -141.3 | 83.19 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.23 | 0.0 | 0.0 | -0.21 | 4.55 | 4.55 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.35 | 266.67 | 1850.0 | 0.11 | 0 | 142.31 | -0.22 | -450.0 | 0 | 0.01 | 0 | -66.67 | 0.46 | 319.05 | 264.29 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.23 | 8.0 | -64.29 | -0.22 | 8.33 | -15.79 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.21 | -10.53 | -10.53 | 0 | 100.0 | 100.0 | -0.04 | -125.0 | 0.0 | 0 | 100.0 | -100.0 | -0.21 | 55.32 | 16.0 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.68 | -47.26 | 0 | -0.25 | -31.58 | -25.0 | -0.24 | -33.33 | -14.29 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.19 | 24.0 | -375.0 | -0.28 | 68.18 | 0 | 0.16 | 166.67 | 206.67 | -0.03 | -175.0 | -50.0 | -0.47 | 58.41 | -1075.0 | 0.02 | -66.67 | 0 | 0 | 0 | 0 | 1.30 | -68.18 | 0 | -0.19 | 17.39 | 13.64 | -0.18 | 18.18 | 25.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.25 | -1150.0 | 32.43 | -0.88 | -238.46 | -700.0 | 0.06 | 0 | 250.0 | 0.04 | 33.33 | 300.0 | -1.13 | -303.57 | -135.42 | 0.06 | 0 | -45.45 | 0 | 0 | 0 | 4.08 | 0 | -44.71 | -0.23 | -64.29 | -53.33 | -0.22 | -15.79 | -120.0 | 0.06 | 0.0 | 20.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.02 | 89.47 | 95.35 | -0.26 | -333.33 | -1200.0 | 0 | 100.0 | 100.0 | 0.03 | 200.0 | 200.0 | -0.28 | -12.0 | 37.78 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | -0.14 | 30.0 | 44.0 | -0.19 | 9.52 | 56.82 | 0.06 | 0.0 | 20.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.19 | -375.0 | 52.5 | -0.06 | 0 | -133.33 | -0.04 | 73.33 | 71.43 | 0.01 | 150.0 | 133.33 | -0.25 | -525.0 | -13.64 | 0 | 0 | 100.0 | 0 | 0 | 100.0 | -0.00 | 0 | 100.0 | -0.2 | 9.09 | 31.03 | -0.21 | 12.5 | 25.0 | 0.06 | -14.29 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.04 | 89.19 | 69.23 | 0 | 100.0 | 100.0 | -0.15 | -275.0 | -650.0 | -0.02 | -300.0 | 33.33 | -0.04 | 91.67 | 71.43 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.22 | -46.67 | 12.0 | -0.24 | -140.0 | -20.0 | 0.07 | 40.0 | 40.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.37 | 13.95 | -311.11 | -0.11 | -450.0 | 57.69 | -0.04 | -33.33 | -150.0 | 0.01 | 0.0 | 200.0 | -0.48 | -6.67 | -37.14 | 0.11 | 120.0 | -63.33 | 0 | -100.0 | 0 | 7.38 | 59.46 | -76.38 | -0.15 | 40.0 | 42.31 | -0.1 | 77.27 | 62.96 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.43 | -7.5 | 0.0 | -0.02 | -111.11 | 0.0 | -0.03 | 78.57 | 0.0 | 0.01 | 133.33 | 0.0 | -0.45 | -104.55 | 0.0 | 0.05 | 123.81 | 0.0 | 0.03 | 200.0 | 0.0 | 4.63 | 125.13 | 0.0 | -0.25 | 13.79 | 0.0 | -0.44 | -57.14 | 0.0 | 0.05 | -16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.4 | -207.69 | 0.0 | 0.18 | 1900.0 | 0.0 | -0.14 | -600.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.22 | -57.14 | 0.0 | -0.21 | -2200.0 | 0.0 | -0.03 | 0 | 0.0 | -18.42 | -2328.95 | 0.0 | -0.29 | -16.0 | 0.0 | -0.28 | -40.0 | 0.0 | 0.06 | 20.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.13 | -44.44 | 0.0 | -0.01 | 96.15 | 0.0 | -0.02 | -125.0 | 0.0 | -0.03 | -200.0 | 0.0 | -0.14 | 60.0 | 0.0 | 0.01 | -96.67 | 0.0 | 0 | 0 | 0.0 | 0.83 | -97.36 | 0.0 | -0.25 | 3.85 | 0.0 | -0.2 | 25.93 | 0.0 | 0.05 | -16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.09 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 31.25 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
