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) | -0.42 | 0 | 0.27 | 0.0 | -0.03 | 0 | 0 | 0 | -0.15 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.54 | 0 | -0.45 | 0 | 0.09 | -10.0 | 0.08 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.34 | 0 | 0.27 | -44.9 | -0.04 | 0 | 0 | 0 | -0.07 | 0 | 0.01 | -50.0 | 0 | 0 | 1.61 | -30.65 | -0.64 | 0 | -0.53 | 0 | 0.1 | 0.0 | 0.08 | 0.0 | 0.00 | 0 |
| 2021 (8) | -0.39 | 0 | 0.49 | 716.67 | -0.11 | 0 | 0 | 0 | 0.1 | 0 | 0.02 | 0 | 0 | 0 | 2.33 | 0 | -0.37 | 0 | -0.26 | 0 | 0.1 | -16.67 | 0.08 | 0.0 | 0.00 | 0 |
| 2020 (7) | -0.5 | 0 | 0.06 | -57.14 | -0.05 | 0 | 0 | 0 | -0.44 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.56 | 0 | -0.35 | 0 | 0.12 | 33.33 | 0.08 | 0.0 | 0.00 | 0 |
| 2019 (6) | -0.38 | 0 | 0.14 | -87.93 | -0.02 | 0 | 0.07 | 0 | -0.24 | 0 | 0.04 | -93.94 | 0 | 0 | 4.76 | -94.81 | -0.56 | 0 | -0.38 | 0 | 0.09 | 125.0 | 0.08 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.69 | 0 | 1.16 | 0 | 0.49 | 4800.0 | -0.44 | 0 | 0.47 | 0 | 0.66 | 560.0 | 0 | 0 | 91.67 | 92.5 | -0.8 | 0 | -0.45 | 0 | 0.04 | 300.0 | 0.08 | 33.33 | 0.00 | 0 |
| 2017 (4) | -0.49 | 0 | -1.83 | 0 | 0.01 | -99.72 | -0.13 | 0 | -2.32 | 0 | 0.1 | 150.0 | 0 | 0 | 47.62 | 19.05 | -0.64 | 0 | -0.59 | 0 | 0.01 | 0.0 | 0.06 | 0.0 | 0.00 | 0 |
| 2016 (3) | 0.24 | 0 | -3.76 | 0 | 3.54 | 93.44 | 0.71 | 0 | -3.52 | 0 | 0.04 | 300.0 | 0 | 0 | 40.00 | 0 | -0.6 | 0 | -0.55 | 0 | 0.01 | 0 | 0.06 | 0.0 | 0.00 | 0 |
| 2015 (2) | -0.61 | 0 | -0.02 | 0 | 1.83 | 0 | -0.09 | 0 | -0.63 | 0 | 0.01 | 0.0 | 0 | 0 | 0.00 | 0 | -0.64 | 0 | -0.62 | 0 | 0 | 0 | 0.06 | 0.0 | 0.00 | 0 |
| 2014 (1) | 1.65 | 0 | -0.21 | 0 | 0 | 0 | 1.85 | 0 | 1.44 | 0 | 0.01 | 0 | 0 | 0 | 0.00 | 0 | -0.45 | 0 | -0.43 | 0 | 0 | 0 | 0.06 | 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) | -0.07 | 36.36 | -16.67 | 0.13 | 8.33 | 160.0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0.06 | 500.0 | 700.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | 21.43 | 50.0 | -0.11 | 0.0 | 45.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.11 | -22.22 | -57.14 | 0.12 | 0 | 200.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.01 | 111.11 | 133.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | 0.0 | 22.22 | -0.11 | 15.38 | 21.43 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.09 | 40.0 | -125.0 | 0 | -100.0 | -100.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.09 | 30.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | 12.5 | -7.69 | -0.13 | -18.18 | -18.18 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.15 | -150.0 | 16.67 | 0.02 | -60.0 | -85.71 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.13 | -1200.0 | -225.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.16 | 27.27 | -45.45 | -0.11 | 45.0 | -37.5 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.06 | 14.29 | 40.0 | 0.05 | 25.0 | -78.26 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.01 | 66.67 | -107.69 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.22 | -22.22 | -144.44 | -0.2 | -42.86 | -233.33 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.07 | -75.0 | -133.33 | 0.04 | 0.0 | -20.0 | -0.01 | 0.0 | 87.5 | 0 | 0 | 0 | -0.03 | 0 | -250.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.18 | -38.46 | -500.0 | -0.14 | -27.27 | 0 | 0.02 | 0.0 | -33.33 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q2 (14) | -0.04 | 77.78 | 50.0 | 0.04 | -71.43 | 180.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.13 | -18.18 | -30.0 | -0.11 | -37.5 | -37.5 | 0.02 | 0.0 | -33.33 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.18 | -80.0 | 0.0 | 0.14 | -39.13 | -46.15 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.04 | -130.77 | -150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -22.22 | 21.43 | -0.08 | -33.33 | 27.27 | 0.02 | 0.0 | -33.33 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.1 | -233.33 | -25.0 | 0.23 | 360.0 | 283.33 | -0.01 | 87.5 | 0.0 | 0 | 0 | 0 | 0.13 | 550.0 | 750.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.09 | -200.0 | 0.0 | -0.06 | 0 | -50.0 | 0.02 | -33.33 | -33.33 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 21Q3 (11) | -0.03 | 62.5 | 70.0 | 0.05 | 200.0 | -37.5 | -0.08 | -700.0 | -700.0 | 0 | 0 | 0 | 0.02 | 115.38 | 200.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 7.41 | 0 | 0 | -0.03 | 70.0 | 81.25 | 0 | 100.0 | 100.0 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -60.00 | 0 | 0 |
| 21Q2 (10) | -0.08 | 55.56 | 20.0 | -0.05 | -119.23 | -66.67 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.13 | -262.5 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 28.57 | 16.67 | -0.08 | 27.27 | -60.0 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.18 | -125.0 | 18.18 | 0.26 | 333.33 | 533.33 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.08 | 500.0 | 128.57 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | -55.56 | 26.32 | -0.11 | -175.0 | 31.25 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 20Q4 (8) | -0.08 | 20.0 | 33.33 | 0.06 | -25.0 | -72.73 | -0.01 | 0.0 | -200.0 | 0 | 0 | -100.0 | -0.02 | 0.0 | -120.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.09 | 43.75 | 62.5 | -0.04 | 60.0 | 77.78 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -800.00 | 0 | 0 |
| 20Q3 (7) | -0.1 | 0.0 | -152.63 | 0.08 | 366.67 | 128.57 | -0.01 | 0.0 | 0.0 | 0 | 0 | 100.0 | -0.02 | 84.62 | 77.78 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.16 | -33.33 | 5.88 | -0.1 | -100.0 | 16.67 | 0.03 | 0.0 | 50.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.1 | 54.55 | 37.5 | -0.03 | 50.0 | -116.67 | -0.01 | 0.0 | 0.0 | 0 | 0 | 100.0 | -0.13 | 53.57 | -750.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | 36.84 | -200.0 | -0.05 | 68.75 | -150.0 | 0.03 | 0.0 | 50.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 20Q1 (5) | -0.22 | -83.33 | 24.14 | -0.06 | -127.27 | -400.0 | -0.01 | -200.0 | 0.0 | 0 | -100.0 | 100.0 | -0.28 | -380.0 | -3.7 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.19 | 20.83 | -72.73 | -0.16 | 11.11 | -166.67 | 0.03 | 0.0 | 50.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.12 | -163.16 | 0.0 | 0.22 | 178.57 | 0.0 | 0.01 | 200.0 | 0.0 | 0.04 | 233.33 | 0.0 | 0.1 | 211.11 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 14.29 | 128.57 | 0.0 | -0.24 | -41.18 | 0.0 | -0.18 | -50.0 | 0.0 | 0.03 | 50.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.19 | 218.75 | 0.0 | -0.28 | -255.56 | 0.0 | -0.01 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.09 | -550.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 6.25 | 0 | 0.0 | -0.17 | -325.0 | 0.0 | -0.12 | -500.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -0.16 | 44.83 | 0.0 | 0.18 | 800.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.03 | 25.0 | 0.0 | 0.02 | 107.41 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.04 | 63.64 | 0.0 | -0.02 | 66.67 | 0.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -800.00 | 0 | 0.0 |
| 19Q1 (1) | -0.29 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.00 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
