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) | 0.54 | 0 | 0.44 | 0 | 0.04 | -97.53 | -0.03 | 0 | 0.98 | 0 | 0.01 | 0.0 | 0 | 0 | 0.10 | 17.14 | -0.08 | 0 | -0.07 | 0 | 0.05 | 0.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.26 | 0 | -1.53 | 0 | 1.62 | 0 | 0.05 | -44.44 | -1.79 | 0 | 0.01 | -50.0 | -0.3 | 0 | 0.08 | -39.59 | 0.14 | -62.16 | 0.51 | 59.38 | 0.05 | 0.0 | 0.02 | 100.0 | -44.83 | 0 |
| 2021 (8) | -0.08 | 0 | -0.2 | 0 | -0.15 | 0 | 0.09 | 350.0 | -0.28 | 0 | 0.02 | 100.0 | 0.01 | 0 | 0.13 | 56.93 | 0.37 | 270.0 | 0.32 | 6.67 | 0.05 | 0.0 | 0.01 | 0.0 | -21.05 | 0 |
| 2020 (7) | 0.66 | 633.33 | 2.64 | 0 | -2.25 | 0 | 0.02 | 0 | 3.3 | 10900.0 | 0.01 | 0.0 | 0 | 0 | 0.09 | -19.13 | 0.1 | 0 | 0.3 | 0 | 0.05 | 0.0 | 0.01 | 0.0 | 183.33 | 0 |
| 2019 (6) | 0.09 | 0 | -0.06 | 0 | -0.08 | 0 | -0.08 | 0 | 0.03 | 0 | 0.01 | -96.43 | 0 | 0 | 0.11 | -96.85 | -0.02 | 0 | -0.19 | 0 | 0.05 | 150.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.02 | 0 | -0.33 | 0 | 0.26 | 36.84 | 0.02 | 100.0 | -0.35 | 0 | 0.28 | 2700.0 | -0.04 | 0 | 3.37 | 3202.05 | -0.13 | 0 | -0.17 | 0 | 0.02 | -80.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | 0.29 | 0 | -0.24 | 0 | 0.19 | -91.48 | 0.01 | -88.89 | 0.05 | 0 | 0.01 | -99.59 | 0 | 0 | 0.10 | -99.67 | -0.32 | 0 | -0.56 | 0 | 0.1 | -28.57 | 0.01 | -50.0 | 0.00 | 0 |
| 2016 (3) | -0.22 | 0 | -2.48 | 0 | 2.23 | 0 | 0.09 | 0 | -2.7 | 0 | 2.45 | 24400.0 | 0.06 | 0 | 31.33 | 24400.0 | -0.35 | 0 | -0.26 | 0 | 0.14 | -6.67 | 0.02 | 0.0 | 0.00 | 0 |
| 2015 (2) | 0.11 | 0 | -0.05 | 0 | -0.03 | 0 | -0.06 | 0 | 0.06 | -98.92 | 0.01 | -91.67 | 0 | 0 | 0.13 | -90.62 | -0.25 | 0 | -0.16 | 0 | 0.15 | 50.0 | 0.02 | 0.0 | 1100.00 | 0 |
| 2014 (1) | -1.67 | 0 | 7.2 | 2150.0 | -5.28 | 0 | 0.18 | 0 | 5.53 | 0 | 0.12 | 100.0 | -0.42 | 0 | 1.36 | 70.91 | -0.07 | 0 | 3.14 | 0 | 0.1 | -9.09 | 0.02 | -50.0 | -51.23 | 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) | 0.43 | 95.45 | 115.0 | -0.01 | -114.29 | 91.67 | -0.03 | -130.0 | -200.0 | 0.05 | 0 | -16.67 | 0.42 | 44.83 | 425.0 | 0 | 0 | 0 | 0.01 | 200.0 | 200.0 | -0.00 | 0 | 0 | -0.01 | 50.0 | 80.0 | -0.21 | -261.54 | -10.53 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.22 | 833.33 | 215.79 | 0.07 | -41.67 | -77.42 | 0.1 | 600.0 | 147.62 | 0 | 100.0 | 100.0 | 0.29 | 222.22 | 141.67 | 0 | 0 | 0 | -0.01 | 0 | 96.67 | -0.00 | 0 | 0 | -0.02 | -150.0 | -300.0 | 0.13 | -7.14 | -55.17 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 157.14 | 885.71 | 348.12 |
| 23Q2 (18) | -0.03 | 62.5 | -110.0 | 0.12 | -53.85 | 209.09 | -0.02 | -100.0 | -100.0 | -0.07 | -600.0 | -450.0 | 0.09 | -50.0 | -52.63 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.04 | 144.44 | -71.43 | 0.14 | 207.69 | -44.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | -20.00 | 0 | -118.0 |
| 23Q1 (17) | -0.08 | -140.0 | 85.71 | 0.26 | 316.67 | 116.15 | -0.01 | 0.0 | -100.54 | -0.01 | -116.67 | 0.0 | 0.18 | 125.0 | 108.29 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | -0.09 | -80.0 | -325.0 | -0.13 | 31.58 | -181.25 | 0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | 0.2 | 205.26 | 151.28 | -0.12 | -138.71 | -1100.0 | -0.01 | 95.24 | 66.67 | 0.06 | 300.0 | 0.0 | 0.08 | -33.33 | 120.0 | 0 | 0 | 0 | -0.01 | 96.67 | 0 | -0.00 | 0 | 0 | -0.05 | -600.0 | -171.43 | -0.19 | -165.52 | -371.43 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (15) | -0.19 | -163.33 | -480.0 | 0.31 | 381.82 | 0 | -0.21 | -2000.0 | -16.67 | -0.03 | -250.0 | -160.0 | 0.12 | -36.84 | 140.0 | 0 | 0 | 0 | -0.3 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | -92.86 | -91.67 | 0.29 | 16.0 | 190.0 | 0.01 | 0.0 | 0.0 | 0 | -100.0 | 0 | -63.33 | -157.0 | -239.33 |
| 22Q2 (14) | 0.3 | 153.57 | -50.0 | -0.11 | 93.17 | 38.89 | -0.01 | -100.54 | -107.14 | 0.02 | 300.0 | 140.0 | 0.19 | 108.76 | -54.76 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | 0.14 | 250.0 | 27.27 | 0.25 | 56.25 | 1150.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 111.11 | 135.71 | -94.44 |
| 22Q1 (13) | -0.56 | -43.59 | -69.7 | -1.61 | -16000.0 | 0 | 1.85 | 6266.67 | 2412.5 | -0.01 | -116.67 | -133.33 | -2.17 | -442.5 | -557.58 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | 0.04 | -42.86 | -50.0 | 0.16 | 128.57 | 23.08 | 0.01 | 0.0 | 0.0 | 0.01 | 0 | 0 | -311.11 | 36.18 | -31.99 |
| 21Q4 (12) | -0.39 | -880.0 | -262.5 | -0.01 | 0 | -100.35 | -0.03 | 83.33 | 98.85 | 0.06 | 20.0 | 100.0 | -0.4 | -900.0 | -112.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | -41.67 | -36.36 | 0.07 | -30.0 | -83.72 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -487.50 | -1172.5 | -993.75 |
| 21Q3 (11) | 0.05 | -91.67 | -91.94 | 0 | 100.0 | 100.0 | -0.18 | -228.57 | -200.0 | 0.05 | 200.0 | 183.33 | 0.05 | -88.1 | -87.8 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | 0.12 | 9.09 | 20.0 | 0.1 | 400.0 | 66.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 45.45 | -97.73 | -94.87 |
| 21Q2 (10) | 0.6 | 281.82 | 300.0 | -0.18 | 0 | -1900.0 | 0.14 | 275.0 | 1500.0 | -0.05 | -266.67 | 16.67 | 0.42 | 227.27 | 162.5 | 0.02 | 0 | 100.0 | -0.62 | -200.0 | 0 | 0.52 | 0 | 24.28 | 0.11 | 37.5 | 237.5 | 0.02 | -84.62 | 111.76 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 2000.00 | 948.48 | 0 |
| 21Q1 (9) | -0.33 | -237.5 | 5.71 | 0 | -100.0 | 100.0 | -0.08 | 96.92 | -144.44 | 0.03 | 0.0 | -25.0 | -0.33 | -110.61 | 13.16 | 0 | 0 | 0 | 0.62 | 0 | 2166.67 | -0.00 | 0 | 0 | 0.08 | -27.27 | 500.0 | 0.13 | -69.77 | 750.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -235.71 | -532.14 | 0 |
| 20Q4 (8) | 0.24 | -61.29 | 41.18 | 2.87 | 1466.67 | 5840.0 | -2.6 | -1544.44 | -12900.0 | 0.03 | 150.0 | 200.0 | 3.11 | 658.54 | 2491.67 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.11 | 10.0 | 650.0 | 0.43 | 616.67 | 430.77 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 54.55 | -93.84 | 0 |
| 20Q3 (7) | 0.62 | 313.33 | 426.32 | -0.21 | -2200.0 | -1150.0 | 0.18 | 1900.0 | 1000.0 | -0.06 | 0.0 | -500.0 | 0.41 | 156.25 | 341.18 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.1 | 225.0 | 600.0 | 0.06 | 135.29 | 250.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 885.71 | 0 | 0 |
| 20Q2 (6) | 0.15 | 142.86 | -60.53 | 0.01 | 133.33 | 200.0 | -0.01 | -105.56 | 50.0 | -0.06 | -250.0 | -200.0 | 0.16 | 142.11 | -56.76 | 0.01 | 0 | 0 | 0 | 100.0 | -100.0 | 0.42 | 0 | 0 | -0.08 | -300.0 | -300.0 | -0.17 | -750.0 | -950.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q1 (5) | -0.35 | -305.88 | -25.0 | -0.03 | 40.0 | -50.0 | 0.18 | 1000.0 | 1000.0 | 0.04 | 233.33 | 500.0 | -0.38 | -416.67 | -26.67 | 0 | 0 | 0 | -0.03 | 40.0 | -200.0 | -0.00 | 0 | 0 | -0.02 | 0.0 | 33.33 | -0.02 | 84.62 | 50.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 0.17 | 189.47 | 0.0 | -0.05 | -350.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.03 | -200.0 | 0.0 | 0.12 | 170.59 | 0.0 | 0 | 0 | 0.0 | -0.05 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.13 | -225.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.19 | -150.0 | 0.0 | 0.02 | 300.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.01 | 50.0 | 0.0 | -0.17 | -145.95 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | 0 | 0.0 | -0.02 | -150.0 | 0.0 | -0.04 | -300.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 0.38 | 235.71 | 0.0 | -0.01 | 50.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.02 | -100.0 | 0.0 | 0.37 | 223.33 | 0.0 | 0 | 0 | 0.0 | 0.01 | 200.0 | 0.0 | -0.00 | 0 | 0.0 | 0.04 | 233.33 | 0.0 | 0.02 | 150.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1266.67 | 0 | 0.0 |
| 19Q1 (1) | -0.28 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
