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) | -0.09 | 0 | -0.05 | 0 | 0.03 | -93.75 | 0.01 | 0 | -0.14 | 0 | 0.03 | 0 | 0 | 0 | 15.00 | 0 | -0.2 | 0 | -0.16 | 0 | 0.04 | 33.33 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.11 | 0 | -0.19 | 0 | 0.48 | 166.67 | -0.26 | 0 | -0.3 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.19 | 0 | 0.1 | 0 | 0.03 | 50.0 | 0 | 0 | -84.62 | 0 |
| 2021 (8) | -0.16 | 0 | 0 | 0 | 0.18 | 500.0 | 0 | 0 | -0.16 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.14 | 0 | -0.14 | 0 | 0.02 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.08 | 0 | -0.01 | 0 | 0.03 | -66.67 | -0.01 | 0 | -0.09 | 0 | 0.01 | 0 | 0 | 0 | 3.57 | 0 | -0.13 | 0 | -0.11 | 0 | 0.02 | 100.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | -0.12 | 0 | 0 | 0 | 0.09 | 0 | 0 | 0 | -0.12 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.17 | 0 | -0.16 | 0 | 0.01 | 0 | 0.01 | 0 | 0.00 | 0 |
| 2018 (5) | -0.11 | 0 | 0.13 | -40.91 | -0.03 | 0 | 0.09 | 350.0 | 0.02 | -66.67 | 0.01 | 0 | 0 | 0 | 14.29 | 0 | -0.21 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | -1100.00 | 0 |
| 2017 (4) | -0.16 | 0 | 0.22 | 0 | 0 | 0 | 0.02 | 0 | 0.06 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.19 | 0 | -0.11 | 0 | 0.01 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.16 | 0 | -0.1 | 0 | 0.11 | 0 | -0.01 | 0 | -0.26 | 0 | 0.02 | 0 | 0 | 0 | 4.17 | 0 | -0.3 | 0 | -0.2 | 0 | 0.01 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | -0.09 | 0 | -0.03 | 0 | 0 | 0 | 0 | 0 | -0.12 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.19 | 0 | -0.1 | 0 | 0.01 | -50.0 | 0.01 | 0 | 0.00 | 0 |
| 2014 (1) | -0.28 | 0 | 0.03 | -88.0 | 0.5 | 0 | -0.03 | 0 | -0.25 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.27 | 0 | -0.27 | 0 | 0.02 | 100.0 | 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) | 0.01 | 133.33 | 120.0 | -0.02 | 0 | 0 | 0.02 | 0 | 300.0 | 0.01 | 0 | 150.0 | -0.01 | 66.67 | 80.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -25.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.03 | 0.0 | -200.0 | 0 | 0 | -100.0 | 0 | 100.0 | 100.0 | 0 | 0 | -100.0 | -0.03 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 20.0 | 20.0 | -0.04 | 20.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.03 | 25.0 | 50.0 | 0 | 100.0 | 100.0 | -0.01 | -150.0 | 0.0 | 0 | 0 | 100.0 | -0.03 | 57.14 | 88.46 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.05 | 16.67 | 0.0 | -0.05 | -25.0 | -122.73 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (17) | -0.04 | 20.0 | -300.0 | -0.03 | 0 | 0 | 0.02 | 300.0 | -96.08 | 0 | 100.0 | 0 | -0.07 | -40.0 | -450.0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 150.00 | 0 | 0 | -0.06 | -20.0 | -50.0 | -0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.05 | -400.0 | -66.67 | 0 | -100.0 | 0 | -0.01 | 0.0 | 0.0 | -0.02 | -200.0 | 0 | -0.05 | 0 | -66.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 0.0 | -25.0 | -0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.01 | 83.33 | 83.33 | 0.01 | 105.0 | 0 | -0.01 | 0.0 | 0.0 | 0.02 | 107.69 | 0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 0.0 | -66.67 | -0.04 | -118.18 | -33.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q2 (14) | -0.06 | -400.0 | -500.0 | -0.2 | 0 | 0 | -0.01 | -101.96 | 0 | -0.26 | 0 | 0 | -0.26 | -1400.0 | -2500.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -25.0 | -66.67 | 0.22 | 650.0 | 833.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -26.09 | 0 | 0 |
| 22Q1 (13) | 0.02 | 166.67 | 133.33 | 0 | 0 | 0 | 0.51 | 5200.0 | 155.0 | 0 | 0 | 0 | 0.02 | 166.67 | 133.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 0.0 | -33.33 | -0.04 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.03 | 50.0 | -50.0 | 0 | 0 | 0 | -0.01 | 0.0 | 0 | 0 | 0 | 100.0 | -0.03 | 50.0 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -33.33 | -33.33 | -0.04 | -33.33 | -300.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.06 | -500.0 | 0 | 0 | 0 | 0 | -0.01 | 0 | -120.0 | 0 | 0 | 0 | -0.06 | -500.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 0.0 | -50.0 | -0.03 | 0.0 | -50.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.01 | 83.33 | 66.67 | 0 | 0 | 100.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.01 | 83.33 | 75.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.06 | -200.0 | -50.0 | 0 | 0 | 0 | 0.2 | 0 | 0 | 0 | 100.0 | 0 | -0.06 | -200.0 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 0.0 | 25.0 | -0.03 | -200.0 | 25.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.02 | 0 | 0.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.01 | 0 | 0 | -0.02 | 0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | -50.0 | 50.0 | -0.01 | 50.0 | 80.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | 0 | 100.0 | 100.0 | 0 | 100.0 | 0 | 0.05 | 0 | 0 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 33.33 | 50.0 | -0.02 | 33.33 | 50.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.03 | 25.0 | 40.0 | -0.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.04 | 0.0 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 25.0 | 25.0 | -0.03 | 25.0 | 40.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.04 | -100.0 | -33.33 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.04 | -100.0 | -33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.04 | 33.33 | -33.33 | -0.04 | 20.0 | -33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.1 | 0 | 0.0 | 0 | 0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.06 | -50.0 | 0.0 | -0.05 | -25.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.02 | 60.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.02 | 60.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.04 | 20.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.05 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.05 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.04 | -33.33 | 0.0 | -0.05 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
