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) | -0.06 | 0 | 0.01 | -99.17 | -0.07 | 0 | 0.38 | 0 | -0.05 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -0.18 | 0 | -0.12 | 0 | 0.03 | -25.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.63 | 0 | 1.2 | 11900.0 | -0.02 | 0 | -0.07 | 0 | 0.57 | 714.29 | 0.03 | 0 | -0.03 | 0 | 23.08 | 0 | -0.25 | 0 | -0.29 | 0 | 0.04 | -50.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2021 (8) | 0.06 | 0 | 0.01 | 0 | -0.06 | 0 | -0.03 | 0 | 0.07 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.83 | 0 | -1.19 | 0 | 0.08 | -42.86 | 0.01 | -50.0 | 0.00 | 0 |
| 2020 (7) | -0.43 | 0 | -0.23 | 0 | 0.46 | 475.0 | 0.06 | -91.3 | -0.66 | 0 | 0.08 | -50.0 | -0.11 | 0 | 42.11 | -39.47 | -0.63 | 0 | -1.08 | 0 | 0.14 | -68.89 | 0.02 | 0 | 0.00 | 0 |
| 2019 (6) | -0.37 | 0 | 0.35 | 0 | 0.08 | -88.57 | 0.69 | 762.5 | -0.02 | 0 | 0.16 | -76.81 | 0.04 | 0 | 69.57 | 2.84 | -1.52 | 0 | -1.91 | 0 | 0.45 | 542.86 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 0.06 | 0 | -1.46 | 0 | 0.7 | 0 | 0.08 | 0 | -1.4 | 0 | 0.69 | 2200.0 | -0.04 | 0 | 67.65 | 5830.39 | -1.08 | 0 | -0.99 | 0 | 0.07 | 250.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -1.08 | 0 | 2.92 | 0 | -1.94 | 0 | -0.04 | 0 | 1.84 | 0 | 0.03 | -72.73 | 0 | 0 | 1.14 | -39.96 | -0.37 | 0 | -0.42 | 0 | 0.02 | -50.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 1.08 | 0 | -4.6 | 0 | 2.1 | 0 | 0.83 | 0 | -3.52 | 0 | 0.11 | -8.33 | 0 | 0 | 1.90 | 66.39 | -0.37 | 0 | -0.7 | 0 | 0.04 | -63.64 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 0 | 0 | -0.04 | 0 | 0 | 0 | -0.64 | 0 | -0.04 | 0 | 0.12 | -62.5 | 0 | 0 | 1.14 | -35.92 | -0.87 | 0 | -1.2 | 0 | 0.11 | -59.26 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -1.6 | 0 | 0.68 | -84.11 | 0 | 0 | 0.24 | 84.62 | -0.92 | 0 | 0.32 | -25.58 | -0.03 | 0 | 1.78 | -30.47 | -1.37 | 0 | -2.09 | 0 | 0.27 | 145.45 | 0.01 | 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) | 0.11 | 650.0 | 130.56 | 0 | 0 | 100.0 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | 0.11 | 650.0 | 129.73 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0.00 | 0 | 0 | -0.04 | 0.0 | -200.0 | 0.11 | 466.67 | 320.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 91.67 | 0 | 0 |
| 23Q3 (19) | -0.02 | -100.0 | 66.67 | 0 | 0 | 100.0 | 0 | 100.0 | 100.0 | 0 | -100.0 | 0 | -0.02 | -100.0 | 75.0 | 0 | 0 | -100.0 | -0.01 | -200.0 | -133.33 | 0.00 | 0 | 0 | -0.04 | 0.0 | 63.64 | -0.03 | 50.0 | 62.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.01 | 92.86 | 88.89 | 0 | 0 | 100.0 | -0.06 | 0 | 79.31 | 0.39 | 0 | 4000.0 | -0.01 | 92.86 | 90.0 | 0 | 0 | -100.0 | 0.01 | 0 | 133.33 | 0.00 | 0 | 0 | -0.04 | 20.0 | 69.23 | -0.06 | 53.85 | 50.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.14 | 61.11 | -16.67 | 0 | 100.0 | -100.0 | 0 | -100.0 | 100.0 | 0 | 100.0 | 0 | -0.14 | 62.16 | -112.5 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.00 | 0 | 0 | -0.05 | -225.0 | 16.67 | -0.13 | -160.0 | -225.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.36 | -500.0 | -216.13 | -0.01 | 50.0 | 0 | 0.36 | 460.0 | 209.09 | -0.06 | 0 | 0 | -0.37 | -362.5 | -219.35 | 0 | -100.0 | 0 | -0.03 | -200.0 | 0 | -0.00 | 0 | 0 | 0.04 | 136.36 | 121.05 | -0.05 | 37.5 | 73.68 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.06 | 33.33 | 14.29 | -0.02 | -100.0 | -300.0 | -0.1 | 65.52 | -211.11 | 0 | 100.0 | -100.0 | -0.08 | 20.0 | -33.33 | 0.02 | 100.0 | 0 | 0.03 | 200.0 | 0 | 0.00 | 0 | 0 | -0.11 | 15.38 | 26.67 | -0.08 | 33.33 | 61.9 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.09 | 25.0 | -28.57 | -0.01 | -100.81 | 0 | -0.29 | -2800.0 | -422.22 | -0.01 | 0 | 50.0 | -0.1 | -108.93 | -42.86 | 0.01 | 0 | 0 | -0.03 | 0 | 0 | 0.00 | 0 | 0 | -0.13 | -116.67 | 67.5 | -0.12 | -200.0 | 80.95 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.12 | -138.71 | -20.0 | 1.24 | 0 | 0 | -0.01 | 96.97 | -111.11 | 0 | 0 | 100.0 | 1.12 | 261.29 | 1220.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.06 | 68.42 | 33.33 | -0.04 | 78.95 | 75.0 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.31 | 542.86 | 1650.0 | 0 | -100.0 | 100.0 | -0.33 | -466.67 | -3200.0 | 0 | -100.0 | -100.0 | 0.31 | 616.67 | 875.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.19 | -26.67 | 29.63 | -0.19 | 9.52 | 75.32 | 0.01 | -50.0 | -75.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.07 | 0.0 | 75.0 | 0.01 | 0 | 200.0 | 0.09 | 0.0 | 0.0 | 0.01 | 150.0 | 0 | -0.06 | 14.29 | 79.31 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | -0.15 | 62.5 | -36.36 | -0.21 | 66.67 | -133.33 | 0.02 | -33.33 | -33.33 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.07 | 30.0 | -16.67 | 0 | 0 | 100.0 | 0.09 | 0.0 | -72.73 | -0.02 | -100.0 | -150.0 | -0.07 | 30.0 | 78.12 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | -0.4 | -344.44 | -207.69 | -0.63 | -293.75 | -425.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.1 | -400.0 | -66.67 | 0 | 100.0 | -100.0 | 0.09 | 1000.0 | 80.0 | -0.01 | -200.0 | -200.0 | -0.1 | -150.0 | -900.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | -0.09 | 66.67 | 25.0 | -0.16 | 79.22 | -45.45 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.02 | 92.86 | 81.82 | -0.02 | -100.0 | -104.55 | -0.01 | -111.11 | 66.67 | 0.01 | 0 | -98.61 | -0.04 | 86.21 | -112.12 | 0 | -100.0 | -100.0 | 0 | 100.0 | -100.0 | -0.00 | -100.0 | -100.0 | -0.27 | -145.45 | 34.15 | -0.77 | -755.56 | -6.94 | 0.04 | 33.33 | -50.0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.28 | -366.67 | -366.67 | -0.01 | 96.15 | -150.0 | 0.09 | -72.73 | 280.0 | 0 | -100.0 | -100.0 | -0.29 | 9.38 | -625.0 | 0.03 | -25.0 | 200.0 | -0.04 | 66.67 | 0 | 25.00 | -93.75 | -75.0 | -0.11 | 15.38 | 74.42 | -0.09 | 25.0 | 82.35 | 0.03 | 0.0 | -76.92 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.06 | 0.0 | -20.0 | -0.26 | -620.0 | -271.43 | 0.33 | 560.0 | 3200.0 | 0.04 | 300.0 | 33.33 | -0.32 | -3100.0 | -166.67 | 0.04 | 300.0 | -33.33 | -0.12 | -300.0 | 0 | 400.00 | 300.0 | 766.67 | -0.13 | -8.33 | 40.91 | -0.12 | -9.09 | 50.0 | 0.03 | 0.0 | -76.92 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.06 | 45.45 | 57.14 | 0.05 | -88.64 | 225.0 | 0.05 | 266.67 | -68.75 | 0.01 | -98.61 | -93.33 | -0.01 | -103.03 | 94.44 | 0.01 | -83.33 | -75.0 | 0.06 | 50.0 | 0 | 100.00 | -33.33 | 0.0 | -0.12 | 70.73 | 74.47 | -0.11 | 84.72 | 75.0 | 0.03 | -62.5 | -72.73 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.11 | -83.33 | 0.0 | 0.44 | 2100.0 | 0.0 | -0.03 | 40.0 | 0.0 | 0.72 | 176.92 | 0.0 | 0.33 | 925.0 | 0.0 | 0.06 | 500.0 | 0.0 | 0.04 | 0 | 0.0 | 150.00 | 50.0 | 0.0 | -0.41 | 4.65 | 0.0 | -0.72 | -41.18 | 0.0 | 0.08 | -38.46 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.06 | -20.0 | 0.0 | 0.02 | 128.57 | 0.0 | -0.05 | -600.0 | 0.0 | 0.26 | 766.67 | 0.0 | -0.04 | 66.67 | 0.0 | 0.01 | -83.33 | 0.0 | 0 | 0 | 0.0 | 100.00 | 116.67 | 0.0 | -0.43 | -95.45 | 0.0 | -0.51 | -112.5 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.05 | 64.29 | 0.0 | -0.07 | -75.0 | 0.0 | 0.01 | -93.75 | 0.0 | 0.03 | -80.0 | 0.0 | -0.12 | 33.33 | 0.0 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0.0 | 46.15 | -53.85 | 0.0 | -0.22 | 53.19 | 0.0 | -0.24 | 45.45 | 0.0 | 0.13 | 18.18 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.14 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 100.00 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
