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) | -0.1 | 0 | 0.02 | 0 | 0.33 | -78.57 | 0.79 | 1875.0 | -0.08 | 0 | 0.04 | 300.0 | 0 | 0 | 0.88 | 350.0 | -0.52 | 0 | -1.21 | 0 | 0.18 | 12.5 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -1.56 | 0 | -0.01 | 0 | 1.54 | 0 | 0.04 | 0 | -1.57 | 0 | 0.01 | 0.0 | 0 | 0 | 0.19 | -25.34 | -0.55 | 0 | -0.56 | 0 | 0.16 | -38.46 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 0.18 | 5.88 | 3.44 | 4814.29 | -3.4 | 0 | -0.08 | 0 | 3.62 | 1408.33 | 0.01 | 0.0 | -0.02 | 0 | 0.26 | 2.61 | -0.4 | 0 | 1.52 | 0 | 0.26 | 0.0 | 0.01 | 0 | 10.06 | 0 |
| 2020 (7) | 0.17 | 0 | 0.07 | 0 | 0.48 | 0 | 0.15 | 0 | 0.24 | 0 | 0.01 | 0.0 | 0.03 | 0 | 0.25 | 5.85 | -0.3 | 0 | -0.41 | 0 | 0.26 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0 | 0 | 0 | 0 | -0.09 | 0 | -0.05 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 0 | 0.24 | 8.41 | -0.14 | 0 | -0.42 | 0 | 0.26 | 44.44 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.28 | 0 | -0.01 | 0 | 0.19 | -20.83 | 0.03 | -57.14 | -0.29 | 0 | 0.01 | -83.33 | 0 | 0 | 0.22 | -80.34 | -0.59 | 0 | -0.68 | 0 | 0.18 | 5.88 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.27 | 0 | -0.08 | 0 | 0.24 | 0 | 0.07 | 0.0 | -0.35 | 0 | 0.06 | -14.29 | 0 | 0 | 1.13 | -30.88 | -0.69 | 0 | -0.89 | 0 | 0.17 | -5.56 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.15 | 0 | 0.04 | 0 | -0.27 | 0 | 0.07 | 0 | 0.19 | 0 | 0.07 | -89.39 | 0 | 0 | 1.63 | -89.62 | -0.36 | 0 | -0.4 | 0 | 0.18 | -18.18 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.45 | 0 | -0.68 | 0 | 1.22 | 139.22 | -0.02 | 0 | -1.13 | 0 | 0.66 | 3200.0 | 0 | 0 | 15.71 | 4284.29 | -0.77 | 0 | -0.82 | 0 | 0.22 | -15.38 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.82 | 0 | 0.06 | 0 | 0.51 | -1.92 | 0.09 | -25.0 | -0.76 | 0 | 0.02 | -81.82 | 0 | 0 | 0.36 | -78.98 | -1.25 | 0 | -1.22 | 0 | 0.26 | 0.0 | 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) | -0.12 | -192.31 | 72.09 | 0.44 | 195.65 | 4300.0 | -0.04 | -108.33 | 63.64 | 0.92 | 4700.0 | 1740.0 | 0.32 | 196.97 | 176.19 | 0.04 | 0 | 0 | 0 | 0 | 0 | 5.19 | 0 | 0 | -0.17 | -13.33 | -88.89 | -0.97 | 0 | -708.33 | 0.06 | 50.0 | 50.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.13 | 262.5 | 150.0 | -0.46 | -2400.0 | -4700.0 | 0.48 | 1700.0 | -48.94 | -0.02 | 77.78 | 0 | -0.33 | -450.0 | -32.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.15 | -87.5 | 6.25 | 0 | 100.0 | 100.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 325.00 | 0 | 0 |
| 23Q2 (18) | -0.08 | -300.0 | 88.24 | 0.02 | -33.33 | 200.0 | -0.03 | 62.5 | -104.0 | -0.09 | -800.0 | -1000.0 | -0.06 | -700.0 | 91.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 33.33 | 42.86 | -0.08 | 46.67 | 46.67 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.02 | 95.35 | 89.47 | 0.03 | 200.0 | 400.0 | -0.08 | 27.27 | -166.67 | -0.01 | -120.0 | 66.67 | 0.01 | 102.38 | 105.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | -33.33 | 25.0 | -0.15 | -25.0 | -15.38 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.43 | -65.38 | -816.67 | 0.01 | 0.0 | -99.72 | -0.11 | -111.7 | 96.1 | 0.05 | 0 | 119.23 | -0.42 | -68.0 | -111.73 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.09 | 43.75 | 47.06 | -0.12 | 29.41 | -106.59 | 0.04 | 0.0 | -42.86 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q3 (15) | -0.26 | 61.76 | -204.0 | 0.01 | 150.0 | 0 | 0.94 | 25.33 | 687.5 | 0 | -100.0 | -100.0 | -0.25 | 64.29 | -200.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.73 | 0 | 0 | -0.16 | -14.29 | -14.29 | -0.17 | -13.33 | 0.0 | 0.04 | 0.0 | -42.86 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.68 | -257.89 | -466.67 | -0.02 | -100.0 | 50.0 | 0.75 | 2600.0 | 7600.0 | 0.01 | 133.33 | 0.0 | -0.7 | -250.0 | -337.5 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.14 | 12.5 | -55.56 | -0.15 | -15.38 | -7.14 | 0.04 | -20.0 | -42.86 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.19 | -416.67 | 0 | -0.01 | -100.28 | 75.0 | -0.03 | 98.94 | 92.68 | -0.03 | 88.46 | 0.0 | -0.2 | -105.59 | -400.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | -0.16 | 5.88 | 0 | -0.13 | -107.14 | -1400.0 | 0.05 | -28.57 | -16.67 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (12) | 0.06 | -76.0 | 200.0 | 3.52 | 0 | 17500.0 | -2.82 | -1662.5 | -554.84 | -0.26 | -223.81 | -766.67 | 3.58 | 1332.0 | 8850.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.17 | -21.43 | -466.67 | 1.82 | 1170.59 | 18100.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 3.17 | 0 | -87.3 |
| 21Q3 (11) | 0.25 | 308.33 | 278.57 | 0 | 100.0 | -100.0 | -0.16 | -1500.0 | -900.0 | 0.21 | 2000.0 | 2200.0 | 0.25 | 256.25 | 377.78 | 0 | -100.0 | 100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | 100.0 | -0.14 | -55.56 | -240.0 | -0.17 | -21.43 | -1800.0 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q2 (10) | -0.12 | 0 | -200.0 | -0.04 | 0.0 | -200.0 | -0.01 | 97.56 | 88.89 | 0.01 | 133.33 | 105.26 | -0.16 | -300.0 | -200.0 | 0.01 | 0 | 0 | 0 | 100.0 | 0 | 0.93 | 0 | 0 | -0.09 | 0 | 40.0 | -0.14 | -1500.0 | 30.0 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | 0 | -100.0 | -100.0 | -0.04 | -300.0 | 0.0 | -0.41 | -166.13 | -485.71 | -0.03 | 0.0 | -116.67 | -0.04 | -200.0 | -130.77 | 0 | 0 | -100.0 | -0.02 | -300.0 | 0 | -0.00 | 0 | -100.0 | 0 | 100.0 | 100.0 | 0.01 | 0.0 | 104.35 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (8) | 0.02 | 114.29 | 116.67 | 0.02 | -60.0 | 100.0 | 0.62 | 3000.0 | 588.89 | -0.03 | -200.0 | -50.0 | 0.04 | 144.44 | 136.36 | 0 | 100.0 | 0 | 0.01 | -50.0 | 0 | -0.00 | 100.0 | 0 | -0.03 | -130.0 | 40.0 | 0.01 | 0.0 | 106.25 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 25.00 | 112.5 | 0 |
| 20Q3 (7) | -0.14 | -216.67 | -600.0 | 0.05 | 25.0 | 600.0 | 0.02 | 122.22 | 166.67 | -0.01 | 94.74 | 0 | -0.09 | -156.25 | -200.0 | -0.03 | 0 | 0 | 0.02 | 0 | 0 | -2.91 | 0 | 0 | 0.1 | 166.67 | 350.0 | 0.01 | 105.0 | 107.69 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -200.00 | 0 | 0 |
| 20Q2 (6) | 0.12 | -29.41 | 100.0 | 0.04 | 200.0 | 100.0 | -0.09 | -28.57 | -50.0 | -0.19 | -205.56 | -137.5 | 0.16 | 23.08 | 100.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.15 | 34.78 | -200.0 | -0.2 | 13.04 | -81.82 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | 0.17 | 241.67 | 112.5 | -0.04 | -500.0 | -300.0 | -0.07 | -177.78 | 22.22 | 0.18 | 1000.0 | 260.0 | 0.13 | 218.18 | 85.71 | 0.03 | 0 | 200.0 | 0 | 0 | 0 | 3.26 | 0 | 222.83 | -0.23 | -360.0 | -2200.0 | -0.23 | -43.75 | -666.67 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | -0.12 | -500.0 | 0.0 | 0.01 | 200.0 | 0.0 | 0.09 | 400.0 | 0.0 | -0.02 | 0 | 0.0 | -0.11 | -266.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | -25.0 | 0.0 | -0.16 | -23.08 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.02 | -133.33 | 0.0 | -0.01 | -150.0 | 0.0 | -0.03 | 50.0 | 0.0 | 0 | 100.0 | 0.0 | -0.03 | -137.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.04 | 20.0 | 0.0 | -0.13 | -18.18 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.06 | -25.0 | 0.0 | 0.02 | 300.0 | 0.0 | -0.06 | 33.33 | 0.0 | -0.08 | -260.0 | 0.0 | 0.08 | 14.29 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.05 | -400.0 | 0.0 | -0.11 | -266.67 | 0.0 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 0.08 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 200.00 | 0.0 | 0.0 |
