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) | 0.28 | 0 | 0 | 0 | -0.34 | 0 | 0.03 | 0 | 0.28 | 0 | 0.04 | -42.86 | 0 | 0 | 1.02 | -44.89 | 0.07 | 0 | 0.04 | 33.33 | 0.18 | -18.18 | 0 | 0 | 127.27 | 0 |
| 2022 (9) | -0.06 | 0 | 0.01 | -99.64 | 0.07 | 0 | -0.07 | 0 | -0.05 | 0 | 0.07 | 0.0 | 0 | 0 | 1.85 | -7.39 | -0.05 | 0 | 0.03 | 0 | 0.22 | -12.0 | 0 | 0 | -24.00 | 0 |
| 2021 (8) | -0.3 | 0 | 2.81 | 0 | -2.67 | 0 | -1.39 | 0 | 2.51 | 0 | 0.07 | -61.11 | 0 | 0 | 1.99 | -54.8 | -1.52 | 0 | -0.29 | 0 | 0.25 | 8.7 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.44 | 0 | -0.03 | 0 | 0.31 | 0 | 0.1 | -47.37 | -0.47 | 0 | 0.18 | -30.77 | 0 | 0 | 4.41 | 5.88 | -1.4 | 0 | -2.04 | 0 | 0.23 | -23.33 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.86 | 0 | 0.23 | 0 | -0.68 | 0 | 0.19 | 0 | 1.09 | 0 | 0.26 | -10.34 | 0 | 0 | 4.17 | 8.48 | -1.57 | 0 | -1.7 | 0 | 0.3 | 87.5 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.65 | 0 | -0.29 | 0 | -0.02 | 0 | -0.02 | 0 | -0.94 | 0 | 0.29 | 222.22 | 0 | 0 | 3.84 | 220.09 | -0.86 | 0 | -0.6 | 0 | 0.16 | 100.0 | 0.06 | 20.0 | 0.00 | 0 |
| 2017 (4) | -1.19 | 0 | 0.43 | 0 | 1.17 | -18.75 | -0.27 | 0 | -0.76 | 0 | 0.09 | 28.57 | 0 | 0 | 1.20 | 29.43 | -0.71 | 0 | -0.42 | 0 | 0.08 | 14.29 | 0.05 | 150.0 | 0.00 | 0 |
| 2016 (3) | -0.78 | 0 | -1.05 | 0 | 1.44 | 21.01 | -0.09 | 0 | -1.83 | 0 | 0.07 | -84.09 | 0 | 0 | 0.93 | -68.58 | -1.05 | 0 | -0.87 | 0 | 0.07 | 0.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2015 (2) | -0.58 | 0 | -0.35 | 0 | 1.19 | -11.19 | 0.22 | 0 | -0.93 | 0 | 0.44 | -78.85 | 0 | 0 | 2.95 | -85.9 | 0.8 | 0 | 0.47 | 0 | 0.07 | 0.0 | 0.02 | 0.0 | -103.57 | 0 |
| 2014 (1) | 0.63 | 0 | -2.1 | 0 | 1.34 | 211.63 | -0.04 | 0 | -1.47 | 0 | 2.08 | 6833.33 | 0 | 0 | 20.93 | 6645.0 | -0.64 | 0 | -0.6 | 0 | 0.07 | -30.0 | 0.02 | 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) | 0.05 | 600.0 | -50.0 | -0.02 | -100.0 | -100.0 | -0.07 | -75.0 | -170.0 | 0 | -100.0 | 0 | 0.03 | 250.0 | -66.67 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.90 | -18.92 | -44.14 | 0.02 | 0 | 0.0 | 0.01 | 0.0 | 0 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 100.00 | 600.0 | -50.0 |
| 23Q3 (19) | -0.01 | -109.09 | -125.0 | -0.01 | 66.67 | 50.0 | -0.04 | 50.0 | 0 | 0.02 | -33.33 | 133.33 | -0.02 | -125.0 | -200.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1.11 | 10.0 | 13.33 | 0 | -100.0 | 100.0 | 0.01 | -50.0 | 0 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | -20.00 | -112.73 | -125.0 |
| 23Q2 (18) | 0.11 | -15.38 | 161.11 | -0.03 | -150.0 | 0.0 | -0.08 | 50.0 | -180.0 | 0.03 | 400.0 | 0 | 0.08 | -57.89 | 138.1 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 1.01 | -5.05 | -69.36 | 0.02 | 0.0 | 100.0 | 0.02 | 100.0 | 100.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 157.14 | -27.47 | 161.11 |
| 23Q1 (17) | 0.13 | 30.0 | 533.33 | 0.06 | 700.0 | -14.29 | -0.16 | -260.0 | -23.08 | -0.01 | 0 | 0.0 | 0.19 | 111.11 | 375.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 1.06 | -34.04 | -34.04 | 0.02 | 0.0 | 128.57 | 0.01 | 0 | -50.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 216.67 | 8.33 | 677.78 |
| 22Q4 (16) | 0.1 | 150.0 | 900.0 | -0.01 | 50.0 | -100.35 | 0.1 | 0 | 103.97 | 0 | 100.0 | 100.0 | 0.09 | 350.0 | -96.89 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 1.61 | 64.52 | 75.81 | 0.02 | 200.0 | 103.33 | 0 | 0 | -100.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 200.00 | 150.0 | 14100.0 |
| 22Q3 (15) | 0.04 | 122.22 | -33.33 | -0.02 | 33.33 | 0.0 | 0 | -100.0 | 100.0 | -0.06 | 0 | -200.0 | 0.02 | 109.52 | -50.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.98 | -70.26 | -40.2 | -0.02 | -300.0 | 94.74 | 0 | -100.0 | 100.0 | 0.05 | -16.67 | -44.44 | 0 | 0 | 0 | 80.00 | 131.11 | 0 |
| 22Q2 (14) | -0.18 | -500.0 | 18.18 | -0.03 | -142.86 | 40.0 | 0.1 | 176.92 | 433.33 | 0 | 100.0 | 100.0 | -0.21 | -625.0 | 22.22 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 3.30 | 104.4 | 130.77 | 0.01 | 114.29 | 102.22 | 0.01 | -50.0 | 102.17 | 0.06 | 0.0 | 50.0 | 0 | 0 | 0 | -257.14 | -585.71 | 0 |
| 22Q1 (13) | -0.03 | -400.0 | 78.57 | 0.07 | -97.57 | 0 | -0.13 | 94.84 | -160.0 | -0.01 | 99.24 | 66.67 | 0.04 | -98.62 | 128.57 | 0.01 | 0.0 | -75.0 | 0 | 0 | 0 | 1.61 | 75.81 | -55.24 | -0.07 | 88.33 | 22.22 | 0.02 | -96.97 | 116.67 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | -37.50 | -2762.5 | 0 |
| 21Q4 (12) | 0.01 | -83.33 | 102.86 | 2.88 | 14500.0 | 14500.0 | -2.52 | -3050.0 | -12700.0 | -1.32 | -6500.0 | -2300.0 | 2.89 | 7125.0 | 881.08 | 0.01 | 0.0 | -75.0 | 0 | 0 | 0 | 0.92 | -44.04 | -64.45 | -0.6 | -57.89 | -172.73 | 0.66 | 283.33 | 240.43 | 0.05 | -44.44 | 25.0 | 0 | 0 | 0 | 1.41 | 0 | 0 |
| 21Q3 (11) | 0.06 | 127.27 | 185.71 | -0.02 | 60.0 | -166.67 | -0.08 | -166.67 | -200.0 | -0.02 | 0.0 | -150.0 | 0.04 | 114.81 | 200.0 | 0.01 | 0.0 | -80.0 | 0 | 0 | 0 | 1.64 | 14.75 | -65.57 | -0.38 | 15.56 | -22.58 | -0.36 | 21.74 | 30.77 | 0.09 | 125.0 | 80.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.22 | -57.14 | -450.0 | -0.05 | 0 | -400.0 | -0.03 | 40.0 | -114.29 | -0.02 | 33.33 | -120.0 | -0.27 | -92.86 | -440.0 | 0.01 | -75.0 | -85.71 | 0 | 0 | 0 | 1.43 | -60.36 | -85.1 | -0.45 | -400.0 | 6.25 | -0.46 | -283.33 | 19.3 | 0.04 | -33.33 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.14 | 60.0 | -800.0 | 0 | 100.0 | 100.0 | -0.05 | -350.0 | -400.0 | -0.03 | -150.0 | 25.0 | -0.14 | 62.16 | 0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 3.60 | 39.64 | -9.91 | -0.09 | 59.09 | 77.5 | -0.12 | 74.47 | 75.0 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.35 | -400.0 | -185.37 | -0.02 | -166.67 | -102.35 | 0.02 | -75.0 | 102.22 | 0.06 | 50.0 | -68.42 | -0.37 | -825.0 | -129.37 | 0.04 | -20.0 | -50.0 | 0 | 0 | 0 | 2.58 | -45.81 | -53.55 | -0.22 | 29.03 | 38.89 | -0.47 | 9.62 | -11.9 | 0.04 | -20.0 | -55.56 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.07 | -75.0 | -121.88 | 0.03 | 400.0 | 121.43 | 0.08 | -61.9 | -50.0 | 0.04 | -60.0 | 100.0 | -0.04 | 20.0 | -122.22 | 0.05 | -28.57 | -44.44 | 0 | 0 | 0 | 4.76 | -50.34 | -3.7 | -0.31 | 35.42 | -29.17 | -0.52 | 8.77 | -48.57 | 0.05 | -37.5 | -37.5 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.04 | -300.0 | -300.0 | -0.01 | 50.0 | 66.67 | 0.21 | 2200.0 | 133.33 | 0.1 | 350.0 | 900.0 | -0.05 | 0 | -400.0 | 0.07 | 133.33 | 75.0 | 0 | 0 | 0 | 9.59 | 139.73 | 190.07 | -0.48 | -20.0 | 34.25 | -0.57 | -18.75 | 13.64 | 0.08 | 33.33 | 14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | 0.02 | -95.12 | 108.33 | -0.02 | -102.35 | 0.0 | -0.01 | 98.89 | 75.0 | -0.04 | -121.05 | -33.33 | 0 | -100.0 | 100.0 | 0.03 | -62.5 | -50.0 | 0 | 0 | 0 | 4.00 | -28.0 | 17.33 | -0.4 | -11.11 | -66.67 | -0.48 | -14.29 | -84.62 | 0.06 | -33.33 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 0.41 | 28.12 | 0.0 | 0.85 | 707.14 | 0.0 | -0.9 | -662.5 | 0.0 | 0.19 | 850.0 | 0.0 | 1.26 | 600.0 | 0.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0.0 | 5.56 | 12.35 | 0.0 | -0.36 | -50.0 | 0.0 | -0.42 | -20.0 | 0.0 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.32 | 1500.0 | 0.0 | -0.14 | -366.67 | 0.0 | 0.16 | 77.78 | 0.0 | 0.02 | 100.0 | 0.0 | 0.18 | 1900.0 | 0.0 | 0.09 | 125.0 | 0.0 | 0 | 0 | 0.0 | 4.95 | 49.59 | 0.0 | -0.24 | 67.12 | 0.0 | -0.35 | 46.97 | 0.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.02 | 108.33 | 0.0 | -0.03 | -50.0 | 0.0 | 0.09 | 325.0 | 0.0 | 0.01 | 133.33 | 0.0 | -0.01 | 96.15 | 0.0 | 0.04 | -33.33 | 0.0 | 0 | 0 | 0.0 | 3.31 | -3.03 | 0.0 | -0.73 | -204.17 | 0.0 | -0.66 | -153.85 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.24 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.41 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
