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) | -1.84 | 0 | 2.58 | 0 | -0.07 | 0 | -0.01 | 0 | 0.74 | 0 | 0.23 | 155.56 | -0.02 | 0 | 766.67 | 2455.56 | -2.6 | 0 | -1.78 | 0 | 0.3 | -23.08 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | -1.68 | 0 | -4.0 | 0 | 5.24 | 0 | 0 | 0 | -5.68 | 0 | 0.09 | 28.57 | -0.01 | 0 | 30.00 | -78.57 | -2.39 | 0 | -2.2 | 0 | 0.39 | -2.5 | 0.01 | 0 | 0.00 | 0 |
| 2021 (8) | -1.41 | 0 | 1.13 | 0 | 0 | 0 | 0 | 0 | -0.28 | 0 | 0.07 | 250.0 | 0 | 0 | 140.00 | 0 | -1.95 | 0 | -1.72 | 0 | 0.4 | -2.44 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -1.46 | 0 | -2.0 | 0 | 3.79 | 2607.14 | -0.01 | 0 | -3.46 | 0 | 0.02 | 100.0 | 0 | 0 | 0.00 | 0 | -2.14 | 0 | -1.63 | 0 | 0.41 | -4.65 | 0.06 | -50.0 | 0.00 | 0 |
| 2019 (6) | -1.8 | 0 | 0.28 | 0 | 0.14 | 1300.0 | 0 | 0 | -1.52 | 0 | 0.01 | -66.67 | 0 | 0 | 100.00 | -66.67 | -2.7 | 0 | -2.47 | 0 | 0.43 | -2.27 | 0.12 | -7.69 | 0.00 | 0 |
| 2018 (5) | -1.8 | 0 | -0.08 | 0 | 0.01 | -66.67 | 0.01 | 0.0 | -1.88 | 0 | 0.03 | -98.73 | 0 | 0 | 300.00 | -98.73 | -3.22 | 0 | -3.17 | 0 | 0.44 | 7.32 | 0.13 | 8.33 | 0.00 | 0 |
| 2017 (4) | 0.61 | 0 | -2.52 | 0 | 0.03 | 0 | 0.01 | 0.0 | -1.91 | 0 | 2.36 | 118.52 | 0 | 0 | 23600.00 | 0 | -1.61 | 0 | -1.45 | 0 | 0.41 | 70.83 | 0.12 | 0.0 | 0.00 | 0 |
| 2016 (3) | -1.08 | 0 | 0.8 | 0 | -0.08 | 0 | 0.01 | 0.0 | -0.28 | 0 | 1.08 | -86.19 | -0.02 | 0 | 0.00 | 0 | -1.04 | 0 | -0.97 | 0 | 0.24 | 33.33 | 0.12 | -7.69 | 0.00 | 0 |
| 2015 (2) | 0.25 | 0 | -10.56 | 0 | 0 | 0 | 0.01 | 0 | -10.31 | 0 | 7.82 | 637.74 | 0 | 0 | 11171.43 | 743.13 | -0.87 | 0 | -0.77 | 0 | 0.18 | 100.0 | 0.13 | 333.33 | 0.00 | 0 |
| 2014 (1) | -0.87 | 0 | 1.0 | 0 | -0.92 | 0 | -0.01 | 0 | 0.13 | 0 | 1.06 | 2550.0 | -0.02 | 0 | 1325.00 | 11825.0 | -0.6 | 0 | -0.41 | 0 | 0.09 | 28.57 | 0.03 | 200.0 | 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) | -0.25 | 61.54 | 40.48 | 0.64 | 141.83 | 356.0 | 0 | 100.0 | 100.0 | 0 | 100.0 | -100.0 | 0.39 | 117.89 | 158.21 | 0.12 | 100.0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | -0.67 | 2.9 | 8.22 | -0.64 | -6.67 | 7.25 | 0.07 | 0.0 | -30.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.65 | -85.71 | -41.3 | -1.53 | -152.4 | 57.5 | -0.02 | 80.0 | -102.38 | -0.01 | -200.0 | 0.0 | -2.18 | -184.82 | 46.31 | 0.06 | 100.0 | 20.0 | 0 | 100.0 | 0 | 600.00 | 100.0 | 0 | -0.69 | -13.11 | -1.47 | -0.6 | -1600.0 | 4.76 | 0.07 | 0.0 | -30.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q2 (18) | -0.35 | 40.68 | 25.53 | 2.92 | 430.91 | 4071.43 | -0.1 | -300.0 | -102.22 | 0.01 | 200.0 | 0.0 | 2.57 | 6525.0 | 742.5 | 0.03 | 50.0 | 200.0 | -0.01 | 0 | 0 | 300.00 | 0 | 4400.0 | -0.61 | 4.69 | -1.67 | 0.04 | 106.9 | 107.14 | 0.07 | -12.5 | -30.0 | 0 | 0 | 0 | -318.18 | 0 | 0 |
| 23Q1 (17) | -0.59 | -40.48 | -84.38 | 0.55 | 320.0 | 361.9 | 0.05 | 150.0 | 0 | -0.01 | -200.0 | 0.0 | -0.04 | 94.03 | 92.45 | 0.02 | 0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | -0.64 | 12.33 | -68.42 | -0.58 | 15.94 | -81.25 | 0.08 | -20.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.42 | 8.7 | -75.0 | -0.25 | 93.06 | -143.1 | -0.1 | -111.9 | 0 | 0.01 | 200.0 | 0.0 | -0.67 | 83.5 | -297.06 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.73 | -7.35 | -40.38 | -0.69 | -9.52 | -46.81 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.46 | 2.13 | -4.55 | -3.6 | -5242.86 | -690.16 | 0.84 | -81.33 | 0 | -0.01 | -200.0 | 0.0 | -4.06 | -915.0 | -2488.24 | 0.05 | 400.0 | 66.67 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 | -0.68 | -13.33 | -41.67 | -0.63 | -12.5 | -53.66 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.47 | -46.88 | -38.24 | 0.07 | 133.33 | 800.0 | 4.5 | 0 | 0 | 0.01 | 200.0 | 0.0 | -0.4 | 24.53 | -14.29 | 0.01 | -50.0 | 0.0 | 0 | 0 | 100.0 | 6.67 | -56.67 | 0 | -0.6 | -57.89 | -30.43 | -0.56 | -75.0 | -36.59 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.32 | -33.33 | 17.95 | -0.21 | -136.21 | -425.0 | 0 | 0 | 0 | -0.01 | -200.0 | 50.0 | -0.53 | -255.88 | -23.26 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 15.38 | -38.46 | -92.31 | -0.38 | 26.92 | 22.45 | -0.32 | 31.91 | 27.27 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.24 | 45.45 | 25.0 | 0.58 | -4.92 | 158.0 | 0 | 0 | 0 | 0.01 | 200.0 | 200.0 | 0.34 | 100.0 | 125.76 | 0.01 | -66.67 | 0.0 | 0 | -100.0 | 0 | 25.00 | 0 | 0 | -0.52 | -8.33 | 1.89 | -0.47 | -14.63 | 2.08 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.44 | -29.41 | -83.33 | 0.61 | 6200.0 | 1.67 | 0 | 0 | 0 | -0.01 | -200.0 | -200.0 | 0.17 | 148.57 | -52.78 | 0.03 | 200.0 | 200.0 | 0.01 | 200.0 | 0.0 | 0.00 | 0 | 0 | -0.48 | -4.35 | 5.88 | -0.41 | 0.0 | -215.38 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.34 | 12.82 | 0.0 | -0.01 | 75.0 | 98.25 | 0 | 0 | 0 | 0.01 | 150.0 | 0.0 | -0.35 | 18.6 | 61.54 | 0.01 | -50.0 | 0.0 | -0.01 | 0 | 0 | 0.00 | -100.0 | 0 | -0.46 | 6.12 | 22.03 | -0.41 | 6.82 | 25.45 | 0.1 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.39 | -21.88 | 29.09 | -0.04 | 96.0 | 96.12 | 0 | 0 | -100.0 | -0.02 | -100.0 | -100.0 | -0.43 | 67.42 | 72.78 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 200.00 | 0 | 0 | -0.49 | 7.55 | 2.0 | -0.44 | 8.33 | 6.38 | 0.1 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.32 | -33.33 | -14.29 | -1.0 | -266.67 | -281.82 | 0 | 0 | -100.0 | -0.01 | -200.0 | -200.0 | -1.32 | -466.67 | -588.89 | 0.01 | 0.0 | 0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 | -0.53 | -3.92 | -17.78 | -0.48 | -269.23 | -20.0 | 0.1 | 0.0 | -9.09 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.24 | 29.41 | 57.14 | 0.6 | 205.26 | 196.77 | 0 | 0 | 0 | 0.01 | 0.0 | 200.0 | 0.36 | 139.56 | 130.51 | 0.01 | 0.0 | 0.0 | 0.01 | 0 | 0 | 0.00 | 0 | 0 | -0.51 | 13.56 | 37.04 | -0.13 | 76.36 | 82.89 | 0.1 | 0.0 | -9.09 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.34 | 38.18 | 37.04 | -0.57 | 44.66 | -207.55 | 0 | -100.0 | 0 | 0.01 | 200.0 | 200.0 | -0.91 | 42.41 | -9000.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.59 | -18.0 | 26.25 | -0.55 | -17.02 | 25.68 | 0.1 | 0.0 | -9.09 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.55 | -96.43 | -34.15 | -1.03 | -287.27 | -472.22 | 3.8 | 2614.29 | 0 | -0.01 | -200.0 | -200.0 | -1.58 | -685.19 | -167.8 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.5 | -11.11 | 21.88 | -0.47 | -17.5 | 16.07 | 0.1 | -9.09 | -9.09 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.28 | 50.0 | 0.0 | 0.55 | 188.71 | 0.0 | 0.14 | 0 | 0.0 | 0.01 | 200.0 | 0.0 | 0.27 | 122.88 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.45 | 44.44 | 0.0 | -0.4 | 47.37 | 0.0 | 0.11 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.56 | -3.7 | 0.0 | -0.62 | -216.98 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | -1.18 | -11700.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.81 | -1.25 | 0.0 | -0.76 | -2.7 | 0.0 | 0.11 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.54 | -31.71 | 0.0 | 0.53 | 394.44 | 0.0 | 0 | 0 | 0.0 | -0.01 | -200.0 | 0.0 | -0.01 | 98.31 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.8 | -25.0 | 0.0 | -0.74 | -32.14 | 0.0 | 0.11 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.41 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.59 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | -0.56 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
