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) | -0.82 | 0 | -0.01 | 0 | 0.79 | 0 | -0.6 | 0 | -0.83 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.46 | 0 | -0.38 | 0 | 0.12 | -20.0 | 0.08 | -68.0 | 0.00 | 0 |
| 2022 (9) | -2.1 | 0 | -0.01 | 0 | -0.73 | 0 | 0.02 | -60.0 | -2.11 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.91 | 0 | -1.89 | 0 | 0.15 | -11.76 | 0.25 | -28.57 | 0.00 | 0 |
| 2021 (8) | -2.3 | 0 | -0.02 | 0 | 2.45 | -48.42 | 0.05 | 150.0 | -2.32 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -4.59 | 0 | -4.59 | 0 | 0.17 | -15.0 | 0.35 | -2.78 | 0.00 | 0 |
| 2020 (7) | -3.17 | 0 | -0.06 | 0 | 4.75 | 41.37 | 0.02 | 0 | -3.23 | 0 | 0.05 | 25.0 | 0 | 0 | 38.46 | 25.0 | -3.96 | 0 | -3.99 | 0 | 0.2 | 17.65 | 0.36 | -2.7 | 0.00 | 0 |
| 2019 (6) | -4.19 | 0 | -0.03 | 0 | 3.36 | 16.26 | -0.11 | 0 | -4.22 | 0 | 0.04 | 33.33 | 0 | 0 | 30.77 | -17.95 | -4.17 | 0 | -4.09 | 0 | 0.17 | 112.5 | 0.37 | -5.13 | 0.00 | 0 |
| 2018 (5) | -2.72 | 0 | -0.07 | 0 | 2.89 | 0 | 0 | 0 | -2.79 | 0 | 0.03 | -75.0 | 0 | 0 | 37.50 | -75.0 | -3.01 | 0 | -2.94 | 0 | 0.08 | -11.11 | 0.39 | -4.88 | 0.00 | 0 |
| 2017 (4) | -2.02 | 0 | -0.14 | 0 | -0.33 | 0 | 0.05 | 0 | -2.16 | 0 | 0.12 | 300.0 | 0 | 0 | 150.00 | 250.0 | -2.6 | 0 | -2.58 | 0 | 0.09 | 28.57 | 0.41 | 5.13 | 0.00 | 0 |
| 2016 (3) | -1.95 | 0 | 1.59 | 0 | 3.11 | 0 | -0.07 | 0 | -0.36 | 0 | 0.03 | 50.0 | 0 | 0 | 42.86 | 221.43 | -2.44 | 0 | -1.62 | 0 | 0.07 | 0.0 | 0.39 | 85.71 | 0.00 | 0 |
| 2015 (2) | -1.56 | 0 | -1.22 | 0 | 0 | 0 | 0.01 | 0 | -2.78 | 0 | 0.02 | -71.43 | 0 | 0 | 13.33 | -90.48 | -2.06 | 0 | -1.82 | 0 | 0.07 | 16.67 | 0.21 | 250.0 | 0.00 | 0 |
| 2014 (1) | -2.41 | 0 | -0.41 | 0 | 5.88 | 33.03 | -0.04 | 0 | -2.82 | 0 | 0.07 | -58.82 | 0 | 0 | 140.00 | -91.76 | -2.57 | 0 | -2.31 | 0 | 0.06 | 100.0 | 0.06 | 20.0 | 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) | -0.3 | -114.29 | -87.5 | 0 | 0 | 0 | 1.47 | 337.1 | 301.37 | -0.6 | 0 | -1100.0 | -0.3 | -114.29 | -87.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.33 | 217.86 | 140.24 | 0.42 | 244.83 | 151.22 | 0.03 | 0.0 | -25.0 | 0.02 | 0.0 | 0.0 | -63.83 | 0 | 0 |
| 23Q3 (19) | -0.14 | -40.0 | 70.83 | 0 | 0 | 0 | -0.62 | -3000.0 | -169.57 | 0 | 0 | 0 | -0.14 | -40.0 | 70.83 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.28 | -7.69 | -12.0 | -0.29 | -11.54 | 6.45 | 0.03 | 0.0 | -25.0 | 0.02 | 0.0 | -60.0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.1 | 64.29 | 87.34 | 0 | 0 | 0 | -0.02 | 33.33 | 33.33 | 0 | -100.0 | 100.0 | -0.1 | 64.29 | 87.34 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.26 | -4.0 | 35.0 | -0.26 | -8.33 | 23.53 | 0.03 | -25.0 | -25.0 | 0.02 | 0.0 | -77.78 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.28 | -75.0 | 57.58 | 0 | 0 | 100.0 | -0.03 | 95.89 | -111.11 | 0.01 | -83.33 | 150.0 | -0.28 | -75.0 | 58.21 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.25 | 69.51 | 41.86 | -0.24 | 70.73 | 42.86 | 0.04 | 0.0 | 0.0 | 0.02 | 0.0 | -77.78 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.16 | 66.67 | 70.91 | 0 | 0 | 100.0 | -0.73 | -217.39 | -217.39 | 0.06 | 0 | 0 | -0.16 | 66.67 | 71.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.82 | -228.0 | 0.0 | -0.82 | -164.52 | -2.5 | 0.04 | 0.0 | 0.0 | 0.02 | -60.0 | -77.78 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.48 | 39.24 | 4.0 | 0 | 0 | 0 | -0.23 | -666.67 | -162.16 | 0 | 100.0 | -100.0 | -0.48 | 39.24 | 4.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.25 | 37.5 | 88.64 | -0.31 | 8.82 | 85.84 | 0.04 | 0.0 | 0.0 | 0.05 | -44.44 | -44.44 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.79 | -19.7 | -31.67 | 0 | 100.0 | 0 | -0.03 | -111.11 | 98.04 | -0.02 | 0.0 | 0 | -0.79 | -17.91 | -31.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.4 | 6.98 | 51.81 | -0.34 | 19.05 | 61.36 | 0.04 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.66 | -20.0 | -3.12 | -0.01 | 0.0 | 0.0 | 0.27 | 217.39 | -92.99 | -0.02 | 0 | -100.0 | -0.67 | -19.64 | -3.08 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.43 | 47.56 | 41.89 | -0.42 | 47.5 | 41.67 | 0.04 | 0.0 | -20.0 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.55 | -10.0 | 22.54 | -0.01 | 0 | 75.0 | -0.23 | -162.16 | -666.67 | 0 | -100.0 | 0 | -0.56 | -12.0 | 25.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.82 | 62.73 | 18.81 | -0.8 | 63.47 | 22.33 | 0.04 | 0.0 | -20.0 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.5 | 16.67 | 35.06 | 0 | 0 | 0 | 0.37 | 124.18 | 1333.33 | 0.05 | 0 | -16.67 | -0.5 | 16.67 | 35.06 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -2.2 | -165.06 | -120.0 | -2.19 | -148.86 | -114.71 | 0.04 | 0.0 | -20.0 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.6 | 6.25 | 10.45 | 0 | 100.0 | 100.0 | -1.53 | -139.74 | -167.4 | 0 | 100.0 | 100.0 | -0.6 | 7.69 | 11.76 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.83 | -12.16 | 23.85 | -0.88 | -22.22 | 20.0 | 0.04 | -20.0 | -33.33 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.64 | 9.86 | 37.25 | -0.01 | 75.0 | 0 | 3.85 | 12933.33 | 50.98 | -0.01 | 0 | 0.0 | -0.65 | 13.33 | 36.27 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.74 | 26.73 | 12.94 | -0.72 | 30.1 | 15.29 | 0.05 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.71 | 7.79 | 52.98 | -0.04 | 0 | 0 | -0.03 | 0.0 | -142.86 | 0 | -100.0 | 100.0 | -0.75 | 2.6 | 50.33 | 0.04 | 0 | 0 | 0 | 0 | 0 | 66.67 | 0 | 0 | -1.01 | -1.0 | 12.93 | -1.03 | -0.98 | 8.04 | 0.05 | 0.0 | 25.0 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.77 | -14.93 | 23.0 | 0 | 100.0 | -100.0 | -0.03 | -101.32 | -101.25 | 0.06 | 300.0 | 250.0 | -0.77 | -13.24 | 22.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -1.0 | 8.26 | 11.5 | -1.02 | 7.27 | 8.11 | 0.05 | -16.67 | 25.0 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.67 | 34.31 | 22.99 | -0.01 | 0 | 75.0 | 2.27 | -10.98 | 112.15 | -0.03 | -200.0 | -200.0 | -0.68 | 33.33 | 25.27 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -1.09 | -28.24 | 12.1 | -1.1 | -29.41 | 9.84 | 0.06 | 20.0 | 50.0 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -1.02 | 32.45 | -27.5 | 0 | 0 | 100.0 | 2.55 | 3542.86 | 1600.0 | -0.01 | 80.0 | 0.0 | -1.02 | 32.45 | -25.93 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.85 | 26.72 | -32.81 | -0.85 | 24.11 | -32.81 | 0.05 | 25.0 | 25.0 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -1.51 | -51.0 | 0.0 | 0 | -100.0 | 0.0 | 0.07 | -97.08 | 0.0 | -0.05 | -25.0 | 0.0 | -1.51 | -52.53 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -1.16 | -2.65 | 0.0 | -1.12 | -0.9 | 0.0 | 0.04 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -1.0 | -14.94 | 0.0 | 0.01 | 125.0 | 0.0 | 2.4 | 124.3 | 0.0 | -0.04 | -300.0 | 0.0 | -0.99 | -8.79 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -1.13 | 8.87 | 0.0 | -1.11 | 9.02 | 0.0 | 0.04 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.87 | -8.75 | 0.0 | -0.04 | -300.0 | 0.0 | 1.07 | 729.41 | 0.0 | -0.01 | 0.0 | 0.0 | -0.91 | -12.35 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 150.00 | 0 | 0.0 | -1.24 | -93.75 | 0.0 | -1.22 | -90.62 | 0.0 | 0.04 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.8 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
