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) | -0.04 | 0 | 0.03 | 0 | 2.35 | 0 | -0.02 | 0 | -0.01 | 0 | 0.09 | -50.0 | -0.01 | 0 | 2.70 | -52.25 | -0.66 | 0 | 1.44 | 0 | 0.13 | -7.14 | 0.02 | -33.33 | -2.52 | 0 |
| 2022 (9) | -0.09 | 0 | -0.35 | 0 | -0.04 | 0 | 0.03 | 0 | -0.44 | 0 | 0.18 | 800.0 | -0.03 | 0 | 5.66 | 584.91 | -0.14 | 0 | -0.05 | 0 | 0.14 | 7.69 | 0.03 | 200.0 | -75.00 | 0 |
| 2021 (8) | 0.04 | -85.19 | -1.73 | 0 | -0.02 | 0 | 0 | 0 | -1.69 | 0 | 0.02 | 0.0 | -0.01 | 0 | 0.83 | 11.57 | -0.01 | 0 | 0.05 | 0 | 0.13 | -13.33 | 0.01 | 0.0 | 21.05 | 0 |
| 2020 (7) | 0.27 | 8.0 | 0.07 | -96.26 | 2.06 | 0 | 0 | 0 | 0.34 | -83.96 | 0.02 | -33.33 | 0.01 | -88.89 | 0.74 | -15.31 | -0.48 | 0 | -0.32 | 0 | 0.15 | -16.67 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | 0.25 | 0 | 1.87 | -17.62 | -2.59 | 0 | -0.01 | 0 | 2.12 | -0.93 | 0.03 | -62.5 | 0.09 | 0 | 0.87 | -56.05 | -0.21 | 0 | -0.24 | 0 | 0.18 | 20.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.13 | 0 | 2.27 | 187.34 | -1.94 | 0 | 0 | 0 | 2.14 | 229.23 | 0.08 | 166.67 | -0.07 | 0 | 1.99 | 246.27 | -0.42 | 0 | 0.02 | 0 | 0.15 | -16.67 | 0.01 | -66.67 | -72.22 | 0 |
| 2017 (4) | -0.14 | 0 | 0.79 | 0 | -0.74 | 0 | 0.2 | 0 | 0.65 | 0 | 0.03 | -90.62 | 0 | 0 | 0.57 | -88.76 | -0.59 | 0 | -2.32 | 0 | 0.18 | 5.88 | 0.03 | 50.0 | 0.00 | 0 |
| 2016 (3) | -0.77 | 0 | -0.92 | 0 | 1.33 | -39.27 | -0.02 | 0 | -1.69 | 0 | 0.32 | -88.32 | 0.02 | 0 | 5.11 | -85.13 | 0.38 | -61.22 | 0.12 | -68.42 | 0.17 | -5.56 | 0.02 | -50.0 | -248.39 | 0 |
| 2015 (2) | 0.82 | 290.48 | -2.71 | 0 | 2.19 | 65.91 | 0.01 | 0 | -1.89 | 0 | 2.74 | 2640.0 | 0 | 0 | 34.38 | 1924.92 | 0.98 | 1860.0 | 0.38 | 90.0 | 0.18 | 0.0 | 0.04 | -20.0 | 136.67 | 179.84 |
| 2014 (1) | 0.21 | 0 | -2.41 | 0 | 1.32 | 30.69 | -0.01 | 0 | -2.2 | 0 | 0.1 | 42.86 | 0.02 | 0 | 1.70 | 45.04 | 0.05 | 25.0 | 0.2 | -9.09 | 0.18 | -28.0 | 0.05 | 25.0 | 48.84 | 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) | -0.09 | -128.12 | -1000.0 | -0.88 | -563.16 | -1366.67 | 2.37 | 23800.0 | 23800.0 | -0.01 | -200.0 | -125.0 | -0.97 | -290.2 | -1840.0 | 0.02 | -66.67 | 100.0 | -0.01 | -200.0 | 0.0 | 2.35 | -67.45 | 104.71 | -0.26 | -2500.0 | -550.0 | 1.61 | 747.37 | 4125.0 | 0.03 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | -5.49 | -103.94 | 0 |
| 23Q3 (19) | 0.32 | 740.0 | 3100.0 | 0.19 | -60.42 | -47.22 | -0.01 | 0.0 | 0.0 | 0.01 | 0 | 0 | 0.51 | 18.6 | 37.84 | 0.06 | 500.0 | 200.0 | 0.01 | 0 | 0.0 | 7.23 | 528.92 | 207.23 | -0.01 | 93.75 | 0 | 0.19 | 246.15 | 850.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0 | 0 | 139.13 | 0 | 595.65 |
| 23Q2 (18) | -0.05 | 78.26 | -66.67 | 0.48 | 100.0 | 196.0 | -0.01 | 0.0 | 50.0 | 0 | 100.0 | 100.0 | 0.43 | 4200.0 | 181.13 | 0.01 | 0 | -90.91 | 0 | 100.0 | -100.0 | 1.15 | 0 | -92.79 | -0.16 | 30.43 | -166.67 | -0.13 | 43.48 | -1200.0 | 0.03 | 0.0 | -40.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 100.0 |
| 23Q1 (17) | -0.23 | -2400.0 | -187.5 | 0.24 | 500.0 | 260.0 | -0.01 | 0.0 | 0 | -0.01 | -125.0 | 0 | 0.01 | 120.0 | 104.35 | 0 | -100.0 | -100.0 | -0.01 | 0.0 | 91.67 | -0.00 | -100.0 | -100.0 | -0.23 | -475.0 | -666.67 | -0.23 | -475.0 | -1050.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | 0.01 | 0.0 | -92.86 | -0.06 | -116.67 | -500.0 | -0.01 | 0.0 | 0.0 | 0.04 | 0 | 300.0 | -0.05 | -113.51 | -138.46 | 0.01 | -50.0 | 0.0 | -0.01 | -200.0 | 0.0 | 1.15 | -51.15 | -5.75 | -0.04 | 0 | -166.67 | -0.04 | -300.0 | -150.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.01 | 133.33 | -66.67 | 0.36 | 172.0 | -45.45 | -0.01 | 50.0 | 0.0 | 0 | 100.0 | 0 | 0.37 | 169.81 | -46.38 | 0.02 | -81.82 | 0 | 0.01 | -87.5 | 0 | 2.35 | -85.24 | 0 | 0 | 100.0 | 100.0 | 0.02 | 300.0 | 100.0 | 0.03 | -40.0 | 0.0 | 0 | -100.0 | 0 | 20.00 | 133.33 | -73.33 |
| 22Q2 (14) | -0.03 | 62.5 | -250.0 | -0.5 | -233.33 | -51.52 | -0.02 | 0 | -100.0 | -0.01 | 0 | 0 | -0.53 | -130.43 | -70.97 | 0.11 | 266.67 | 0 | 0.08 | 166.67 | 0 | 15.94 | 303.86 | 0 | -0.06 | -100.0 | -500.0 | -0.01 | 50.0 | 0 | 0.05 | 66.67 | 66.67 | 0.01 | 0.0 | 0 | -60.00 | 85.0 | -190.0 |
| 22Q1 (13) | -0.08 | -157.14 | 46.67 | -0.15 | -1400.0 | 92.68 | 0 | 100.0 | 100.0 | 0 | -100.0 | 100.0 | -0.23 | -276.92 | 89.55 | 0.03 | 200.0 | 0 | -0.12 | -1100.0 | 0 | 3.95 | 223.68 | 0 | -0.03 | -150.0 | 0.0 | -0.02 | -125.0 | 33.33 | 0.03 | 0.0 | 0.0 | 0.01 | 0 | 0 | -400.00 | -414.29 | 0 |
| 21Q4 (12) | 0.14 | 366.67 | -33.33 | -0.01 | -101.52 | 0.0 | -0.01 | 0.0 | -100.43 | 0.01 | 0 | 0.0 | 0.13 | -81.16 | -35.0 | 0.01 | 0 | 0.0 | -0.01 | 0 | 75.0 | 1.22 | 0 | -4.88 | 0.06 | 300.0 | 146.15 | 0.08 | 700.0 | 180.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 127.27 | 69.7 | 0 |
| 21Q3 (11) | 0.03 | 50.0 | 250.0 | 0.66 | 300.0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.69 | 322.58 | 3550.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | -0.03 | -200.0 | -50.0 | 0.01 | 0 | -80.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 75.00 | 12.5 | 437.5 |
| 21Q2 (10) | 0.02 | 113.33 | -81.82 | -0.33 | 83.9 | -1750.0 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | 100.0 | -0.31 | 85.91 | -338.46 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | -0.01 | 66.67 | 96.55 | 0 | 100.0 | 100.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 66.67 | 0 | 0 |
| 21Q1 (9) | -0.15 | -171.43 | -400.0 | -2.05 | -20400.0 | -3028.57 | -0.01 | -100.43 | 95.83 | -0.01 | -200.0 | 0 | -2.2 | -1200.0 | -5600.0 | 0 | -100.0 | 0 | 0 | 100.0 | -100.0 | -0.00 | -100.0 | 0 | -0.03 | 76.92 | 25.0 | -0.03 | 70.0 | 0.0 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q4 (8) | 0.21 | 1150.0 | -22.22 | -0.01 | 0 | -116.67 | 2.31 | 23200.0 | 1200.0 | 0.01 | 0 | 0.0 | 0.2 | 1100.0 | -39.39 | 0.01 | 0 | 0 | -0.04 | -300.0 | -300.0 | 1.28 | 0 | 0 | -0.13 | -550.0 | 18.75 | -0.1 | -300.0 | 28.57 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q3 (7) | -0.02 | -118.18 | -200.0 | 0 | -100.0 | -100.0 | -0.01 | 0.0 | 66.67 | 0 | 100.0 | 100.0 | -0.02 | -115.38 | -140.0 | 0 | -100.0 | -100.0 | -0.01 | -133.33 | -133.33 | -0.00 | -100.0 | -100.0 | -0.02 | 93.1 | -100.0 | 0.05 | 120.0 | 600.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -22.22 | 0 | -133.33 |
| 20Q2 (6) | 0.11 | 466.67 | -15.38 | 0.02 | -71.43 | -92.0 | -0.01 | 95.83 | 98.82 | -0.01 | 0 | -125.0 | 0.13 | 225.0 | -65.79 | 0.01 | 0 | 0.0 | 0.03 | 0.0 | 200.0 | 1.56 | 0 | 50.0 | -0.29 | -625.0 | -1550.0 | -0.25 | -733.33 | -2600.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 20Q1 (5) | -0.03 | -111.11 | 83.33 | 0.07 | 16.67 | -95.42 | -0.24 | -14.29 | 84.0 | 0 | -100.0 | 0 | 0.04 | -87.88 | -97.04 | 0 | 0 | -100.0 | 0.03 | 50.0 | 50.0 | -0.00 | 0 | -100.0 | -0.04 | 75.0 | 20.0 | -0.03 | 78.57 | 70.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0 | -300.00 | 0 | 0 |
| 19Q4 (4) | 0.27 | 1250.0 | 0.0 | 0.06 | 100.0 | 0.0 | -0.21 | -600.0 | 0.0 | 0.01 | 120.0 | 0.0 | 0.33 | 560.0 | 0.0 | 0 | -100.0 | 0.0 | 0.02 | -33.33 | 0.0 | -0.00 | -100.0 | 0.0 | -0.16 | -1500.0 | 0.0 | -0.14 | -1300.0 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.02 | -84.62 | 0.0 | 0.03 | -88.0 | 0.0 | -0.03 | 96.47 | 0.0 | -0.05 | -225.0 | 0.0 | 0.05 | -86.84 | 0.0 | 0.01 | 0.0 | 0.0 | 0.03 | 200.0 | 0.0 | 1.43 | 37.14 | 0.0 | -0.01 | -150.0 | 0.0 | -0.01 | -200.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 66.67 | -74.36 | 0.0 |
| 19Q2 (2) | 0.13 | 172.22 | 0.0 | 0.25 | -83.66 | 0.0 | -0.85 | 43.33 | 0.0 | 0.04 | 0 | 0.0 | 0.38 | -71.85 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 1.04 | -5.21 | 0.0 | 0.02 | 140.0 | 0.0 | 0.01 | 110.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 260.00 | 0 | 0.0 |
| 19Q1 (1) | -0.18 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | -1.5 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.10 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
