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) | 0.1 | -77.78 | -1.2 | 0 | 1.05 | 0 | 0.03 | 0 | -1.1 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.21 | 0 | -0.18 | 0 | 0.01 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.45 | 0 | 0.02 | 0.0 | -0.96 | 0 | -0.01 | 0 | 0.47 | 0 | 0.01 | 0 | 0 | 0 | 4.35 | 0 | -0.32 | 0 | -1.1 | 0 | 0.01 | -50.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.27 | 0 | 0.02 | -83.33 | 0.69 | 0 | 0 | 0 | -0.25 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.38 | 0 | 0.24 | 0 | 0.02 | 0.0 | 0 | 0 | -103.85 | 0 |
| 2020 (7) | 0.06 | 0 | 0.12 | -72.73 | -0.08 | 0 | 0.01 | 0 | 0.18 | 0 | 0 | 0 | 0.09 | -80.85 | -0.00 | 0 | -0.31 | 0 | -0.63 | 0 | 0.02 | -33.33 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -1.38 | 0 | 0.44 | 528.57 | 0.72 | 0 | -0.04 | 0 | -0.94 | 0 | 0 | 0 | 0.47 | 840.0 | -0.00 | 0 | -0.87 | 0 | -0.53 | 0 | 0.03 | 0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -1.87 | 0 | 0.07 | -95.39 | -0.42 | 0 | -0.01 | 0 | -1.8 | 0 | 0.01 | 0 | 0.05 | 0 | 0.46 | 0 | -0.46 | 0 | -0.19 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.03 | 0 | 1.52 | 0 | -0.04 | 0 | 0 | 0 | 1.49 | 0 | 0 | 0 | -0.5 | 0 | -0.00 | 0 | -0.29 | 0 | 0.8 | 566.67 | 0 | 0 | 0 | 0 | -3.75 | 0 |
| 2016 (3) | -0.91 | 0 | -1.27 | 0 | 2.5 | 157.73 | 0 | 0 | -2.18 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.09 | 0 | 0.12 | 0 | 0 | 0 | 0 | 0 | -758.33 | 0 |
| 2015 (2) | -0.75 | 0 | 0.06 | 0 | 0.97 | 90.2 | 0.07 | -46.15 | -0.69 | 0 | 0.1 | 42.86 | 0.28 | 0 | 3.02 | 44.58 | -2.9 | 0 | -2.86 | 0 | 0.25 | -43.18 | 0.36 | -53.85 | 0.00 | 0 |
| 2014 (1) | -0.02 | 0 | -0.72 | 0 | 0.51 | -66.88 | 0.13 | -89.6 | -0.74 | 0 | 0.07 | -81.58 | 0 | 0 | 2.09 | -51.45 | -3.18 | 0 | -3.18 | 0 | 0.44 | -31.25 | 0.78 | 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) | 0.38 | 445.45 | 40.74 | 0 | 100.0 | -100.0 | -0.41 | -137.96 | -24.24 | 0.03 | 0 | 0 | 0.38 | 129.01 | 35.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 20.0 | 33.33 | -0.05 | 58.33 | 76.19 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.11 | 0.0 | -140.74 | -1.2 | 0 | -4100.0 | 1.08 | 176.92 | 700.0 | 0 | 0 | 0 | -1.31 | -1090.91 | -536.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 16.67 | 50.0 | -0.12 | -500.0 | 25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.11 | -120.0 | 26.67 | 0 | 0 | 100.0 | 0.39 | 4000.0 | 387.5 | 0 | 0 | 0 | -0.11 | -120.0 | 31.25 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.06 | 0.0 | 33.33 | -0.02 | -300.0 | 96.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q1 (17) | -0.05 | -118.52 | -183.33 | 0 | -100.0 | 0 | -0.01 | 96.97 | 98.11 | 0 | 0 | 0 | -0.05 | -117.86 | -183.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 0.0 | 25.0 | 0.01 | 104.76 | 104.35 | 0 | 0 | 0 | 0 | 0 | 0 | -500.00 | 0 | 0 |
| 22Q4 (16) | 0.27 | 0.0 | 440.0 | 0.01 | -66.67 | 0 | -0.33 | -83.33 | -294.12 | 0 | 0 | -100.0 | 0.28 | -6.67 | 460.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 40.0 | -175.0 | -0.21 | -31.25 | 44.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | 0.27 | 280.0 | 157.45 | 0.03 | 400.0 | 50.0 | -0.18 | -325.0 | -131.58 | 0 | 0 | 100.0 | 0.3 | 287.5 | 166.67 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.1 | -11.11 | 61.54 | -0.16 | 68.63 | -184.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (14) | -0.15 | -350.0 | -155.56 | -0.01 | 0 | -200.0 | 0.08 | 115.09 | 366.67 | 0 | 0 | -100.0 | -0.16 | -366.67 | -157.14 | 0.01 | 0 | 0 | 0 | 0 | 0 | 20.00 | 0 | 0 | -0.09 | -12.5 | 0.0 | -0.51 | -121.74 | -210.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (13) | 0.06 | 20.0 | 142.86 | 0 | 0 | 0 | -0.53 | -411.76 | -2550.0 | 0 | -100.0 | 0 | 0.06 | 20.0 | 142.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -200.0 | 27.27 | -0.23 | 39.47 | -666.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.05 | 110.64 | 183.33 | 0 | -100.0 | 0 | 0.17 | -70.18 | -26.09 | 0.01 | 200.0 | 0.0 | 0.05 | 111.11 | 183.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.08 | 130.77 | 188.89 | -0.38 | -300.0 | -642.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q3 (11) | -0.47 | -274.07 | -161.11 | 0.02 | 100.0 | -50.0 | 0.57 | 2000.0 | 5600.0 | -0.01 | -200.0 | 0 | -0.45 | -260.71 | -221.43 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.26 | -188.89 | -160.0 | 0.19 | -58.7 | 179.17 | 0 | 0 | -100.0 | 0 | 0 | 0 | -247.37 | -521.44 | 0 |
| 21Q2 (10) | 0.27 | 292.86 | -55.0 | 0.01 | 0 | 0 | -0.03 | -50.0 | 95.77 | 0.01 | 0 | 0 | 0.28 | 300.0 | -53.33 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.09 | 18.18 | -28.57 | 0.46 | 1633.33 | 2400.0 | 0 | 0 | 0 | 0 | 0 | 0 | 58.70 | 0 | 0 |
| 21Q1 (9) | -0.14 | -133.33 | 54.84 | 0 | 0 | -100.0 | -0.02 | -108.7 | -105.13 | 0 | -100.0 | -100.0 | -0.14 | -133.33 | 36.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -22.22 | -83.33 | -0.03 | -142.86 | 93.18 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (8) | -0.06 | 66.67 | 25.0 | 0 | -100.0 | 0 | 0.23 | 2200.0 | 64.29 | 0.01 | 0 | 0.0 | -0.06 | 57.14 | 25.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.00 | 0 | 0 | -0.09 | 10.0 | 47.06 | 0.07 | 129.17 | -50.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -85.71 | 0 | -60.71 |
| 20Q3 (7) | -0.18 | -130.0 | 60.87 | 0.04 | 0 | -66.67 | 0.01 | 101.41 | -96.97 | 0 | 0 | 100.0 | -0.14 | -123.33 | 58.82 | 0 | 0 | 0 | 0.09 | 0.0 | 128.12 | -0.00 | 0 | 0 | -0.1 | -42.86 | 23.08 | -0.24 | -1100.0 | -1100.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | 0.6 | 293.55 | 220.0 | 0 | -100.0 | -100.0 | -0.71 | -282.05 | -646.15 | 0 | -100.0 | 100.0 | 0.6 | 372.73 | 433.33 | 0 | 0 | 0 | 0.09 | 0 | -71.88 | -0.00 | 0 | 0 | -0.07 | -16.67 | 80.56 | -0.02 | 95.45 | 95.83 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.31 | -287.5 | 6.06 | 0.09 | 0 | 0 | 0.39 | 178.57 | 254.55 | 0.01 | 0.0 | 133.33 | -0.22 | -175.0 | 33.33 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | -0.06 | 64.71 | 71.43 | -0.44 | -414.29 | -175.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 19Q4 (4) | -0.08 | 82.61 | 0.0 | 0 | -100.0 | 0.0 | 0.14 | -57.58 | 0.0 | 0.01 | 200.0 | 0.0 | -0.08 | 76.47 | 0.0 | 0 | 0 | 0.0 | 0.47 | 246.88 | 0.0 | -0.00 | 0 | 0.0 | -0.17 | -30.77 | 0.0 | 0.14 | 800.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -53.33 | 0 | 0.0 |
| 19Q3 (3) | -0.46 | 8.0 | 0.0 | 0.12 | -62.5 | 0.0 | 0.33 | 153.85 | 0.0 | -0.01 | 0.0 | 0.0 | -0.34 | -88.89 | 0.0 | 0 | 0 | 0.0 | -0.32 | -200.0 | 0.0 | -0.00 | 0 | 0.0 | -0.13 | 63.89 | 0.0 | -0.02 | 95.83 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.5 | -51.52 | 0.0 | 0.32 | 0 | 0.0 | 0.13 | 18.18 | 0.0 | -0.01 | 66.67 | 0.0 | -0.18 | 45.45 | 0.0 | 0 | 0 | 0.0 | 0.32 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.36 | -71.43 | 0.0 | -0.48 | -200.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
