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) | -0.06 | 0 | -1.4 | 0 | 0.02 | 0 | 0.04 | 0 | -1.46 | 0 | 0.03 | -66.67 | 0 | 0 | 1.85 | -55.35 | -0.47 | 0 | -0.13 | 0 | 0.06 | -40.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.21 | 0 | -0.27 | 0 | -0.5 | 0 | -0.23 | 0 | -0.06 | 0 | 0.09 | 350.0 | 0 | 0 | 4.15 | 405.99 | -0.23 | 0 | 0.04 | 0 | 0.1 | -9.09 | 0 | 0 | 150.00 | 0 |
| 2021 (8) | -0.01 | 0 | 0.68 | 0 | 0.14 | -80.56 | 0.06 | -14.29 | 0.67 | 0 | 0.02 | 0.0 | 0 | 0 | 0.82 | -18.03 | 0.02 | 0 | -0.15 | 0 | 0.11 | -21.43 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.11 | 0 | -0.5 | 0 | 0.72 | 300.0 | 0.07 | 250.0 | -0.61 | 0 | 0.02 | -33.33 | 0 | 0 | 1.00 | -31.0 | -0.42 | 0 | -0.69 | 0 | 0.14 | -6.67 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.17 | 0 | 0.06 | -93.81 | 0.18 | 1700.0 | 0.02 | 0 | -0.11 | 0 | 0.03 | 50.0 | 0 | 0 | 1.45 | 78.99 | -0.6 | 0 | -0.3 | 0 | 0.15 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.19 | 0 | 0.97 | 0 | 0.01 | -94.74 | -0.02 | 0 | 0.78 | 0 | 0.02 | -33.33 | 0 | 0 | 0.81 | -26.32 | -0.57 | 0 | -0.22 | 0 | 0.15 | -16.67 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.02 | 0 | -1.63 | 0 | 0.19 | -36.67 | -0.01 | 0 | -1.65 | 0 | 0.03 | 200.0 | 0 | 0 | 1.10 | 364.84 | -0.78 | 0 | -0.67 | 0 | 0.18 | -14.29 | 0.01 | -50.0 | 0.00 | 0 |
| 2016 (3) | -0.63 | 0 | 0.59 | 293.33 | 0.3 | 0 | 0 | 0 | -0.04 | 0 | 0.01 | -75.0 | 0 | 0 | 0.24 | -67.26 | -0.1 | 0 | -0.09 | 0 | 0.21 | -4.55 | 0.02 | -33.33 | -450.00 | 0 |
| 2015 (2) | 0.98 | -22.22 | 0.15 | 0 | -0.9 | 0 | -0.05 | 0 | 1.13 | 189.74 | 0.04 | -55.56 | -0.02 | 0 | 0.72 | -40.95 | 0.26 | -67.9 | 0.32 | -63.22 | 0.22 | 0.0 | 0.03 | -25.0 | 171.93 | 54.19 |
| 2014 (1) | 1.26 | -29.61 | -0.87 | 0 | -1.5 | 0 | -0.1 | 0 | 0.39 | -50.0 | 0.09 | 12.5 | -0.02 | 0 | 1.22 | 38.33 | 0.81 | -42.55 | 0.87 | -35.56 | 0.22 | -8.33 | 0.04 | 33.33 | 111.50 | 0.91 |
| 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) | 0.06 | 50.0 | -40.0 | 0.07 | 250.0 | 333.33 | -0.18 | -260.0 | 67.27 | 0.03 | 250.0 | -70.0 | 0.13 | 116.67 | 85.71 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 2.04 | -6.12 | -63.27 | -0.07 | 22.22 | 56.25 | -0.08 | -180.0 | 38.46 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.04 | 100.0 | 0 | 0.02 | 0 | 120.0 | -0.05 | 0 | -162.5 | -0.02 | -300.0 | 88.24 | 0.06 | 200.0 | 160.0 | 0.01 | 0.0 | 116.67 | 0 | 0 | 0 | 2.17 | -17.39 | 122.1 | -0.09 | 25.0 | -800.0 | 0.1 | 1100.0 | -33.33 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 33.33 | -83.33 | 0 |
| 23Q2 (18) | 0.02 | 111.11 | -66.67 | 0 | 100.0 | 100.0 | 0 | -100.0 | 100.0 | 0.01 | -50.0 | 112.5 | 0.02 | 101.2 | 133.33 | 0.01 | 0 | -92.31 | 0 | 0 | 0 | 2.63 | 0 | -87.45 | -0.12 | 40.0 | -300.0 | -0.01 | 93.33 | 66.67 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 200.00 | 0 | 0 |
| 23Q1 (17) | -0.18 | -280.0 | -400.0 | -1.49 | -4866.67 | -14800.0 | 0.25 | 145.45 | 400.0 | 0.02 | -80.0 | 125.0 | -1.67 | -2485.71 | -3440.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.2 | -25.0 | -400.0 | -0.15 | -15.38 | -350.0 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | 0.1 | 0 | 233.33 | -0.03 | 70.0 | 0 | -0.55 | -787.5 | -787.5 | 0.1 | 158.82 | 900.0 | 0.07 | 170.0 | 133.33 | 0.02 | 133.33 | 0 | 0 | 0 | 0 | 5.56 | 156.48 | 0 | -0.16 | -1500.0 | -1700.0 | -0.13 | -186.67 | -18.18 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | 0 | -100.0 | 100.0 | -0.1 | 16.67 | -433.33 | 0.08 | 200.0 | 33.33 | -0.17 | -112.5 | 0 | -0.1 | -66.67 | -66.67 | -0.06 | -146.15 | 0 | 0 | 0 | 0 | -9.84 | -146.91 | 0 | -0.01 | 66.67 | -133.33 | 0.15 | 600.0 | 314.29 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | 0.06 | 0.0 | -33.33 | -0.12 | -1100.0 | -121.43 | -0.08 | -260.0 | 20.0 | -0.08 | 0.0 | -260.0 | -0.06 | -220.0 | -109.23 | 0.13 | 0 | 550.0 | 0 | 0 | 0 | 20.97 | 0 | 550.0 | -0.03 | 25.0 | -175.0 | -0.03 | -150.0 | -137.5 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q1 (13) | 0.06 | 100.0 | 250.0 | -0.01 | 0 | -111.11 | 0.05 | -37.5 | -50.0 | -0.08 | -900.0 | 0 | 0.05 | 66.67 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -500.0 | 33.33 | 0.06 | 154.55 | 220.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 66.67 | 0 | 0 |
| 21Q4 (12) | 0.03 | 133.33 | 0.0 | 0 | -100.0 | 100.0 | 0.08 | 33.33 | -73.33 | 0.01 | 0 | -66.67 | 0.03 | 150.0 | 113.64 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | -66.67 | 108.33 | -0.11 | -57.14 | 77.55 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.09 | -200.0 | -125.0 | 0.03 | -94.64 | -50.0 | 0.06 | 160.0 | -71.43 | 0 | -100.0 | -100.0 | -0.06 | -109.23 | -400.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.03 | -25.0 | 130.0 | -0.07 | -187.5 | 30.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q2 (10) | 0.09 | 325.0 | 800.0 | 0.56 | 522.22 | 380.0 | -0.1 | -200.0 | -300.0 | 0.05 | 0 | 150.0 | 0.65 | 1200.0 | 442.11 | 0.02 | 0 | 0 | 0 | 0 | 0 | 3.23 | 0 | 0 | 0.04 | 166.67 | 140.0 | 0.08 | 260.0 | 260.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 81.82 | 0 | 0 |
| 21Q1 (9) | -0.04 | -233.33 | 63.64 | 0.09 | 136.0 | 175.0 | 0.1 | -66.67 | -37.5 | 0 | -100.0 | 100.0 | 0.05 | 122.73 | 121.74 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.06 | 50.0 | 40.0 | -0.05 | 89.8 | 0.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | 0.03 | 175.0 | 0 | -0.25 | -516.67 | -725.0 | 0.3 | 42.86 | 150.0 | 0.03 | -25.0 | -25.0 | -0.22 | -1200.0 | -650.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.12 | -20.0 | 0.0 | -0.49 | -390.0 | -600.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.04 | -500.0 | -33.33 | 0.06 | 130.0 | 127.27 | 0.21 | 320.0 | 1150.0 | 0.04 | 100.0 | 300.0 | 0.02 | 110.53 | 108.0 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 2.13 | 0 | -47.87 | -0.1 | 0.0 | 33.33 | -0.1 | -100.0 | -25.0 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | 0.01 | 109.09 | -66.67 | -0.2 | -66.67 | -160.61 | 0.05 | -68.75 | 183.33 | 0.02 | 300.0 | 300.0 | -0.19 | 17.39 | -152.78 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.1 | 0.0 | 33.33 | -0.05 | 0.0 | 37.5 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.11 | 0 | 31.25 | -0.12 | -400.0 | -50.0 | 0.16 | 33.33 | 14.29 | -0.01 | -125.0 | 50.0 | -0.23 | -675.0 | 4.17 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.92 | 0 | 0 | -0.1 | 16.67 | 47.37 | -0.05 | 28.57 | 37.5 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 0 | 100.0 | 0.0 | 0.04 | 118.18 | 0.0 | 0.12 | 700.0 | 0.0 | 0.04 | 300.0 | 0.0 | 0.04 | 116.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.12 | 20.0 | 0.0 | -0.07 | 12.5 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.03 | -200.0 | 0.0 | -0.22 | -166.67 | 0.0 | -0.02 | 66.67 | 0.0 | 0.01 | 200.0 | 0.0 | -0.25 | -169.44 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 4.08 | 124.49 | 0.0 | -0.15 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.03 | 118.75 | 0.0 | 0.33 | 512.5 | 0.0 | -0.06 | -142.86 | 0.0 | -0.01 | 50.0 | 0.0 | 0.36 | 250.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 1.82 | 0 | 0.0 | -0.15 | 21.05 | 0.0 | -0.08 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.16 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
