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) | 0.19 | -75.32 | -0.06 | 0 | -0.3 | 0 | 0 | 0 | 0.13 | -59.38 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.12 | 0 | -0.07 | 0 | 0.01 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.77 | 0 | -0.45 | 0 | 0.32 | 100.0 | 0 | 0 | 0.32 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.11 | 0 | -0.11 | 0 | 0.01 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.13 | 0 | 0 | 0 | 0.16 | 0 | 0 | 0 | -0.13 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.12 | 0 | -0.04 | 0 | 0.01 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | 2.57 | 56.71 | 0 | 0 | -2.62 | 0 | 0 | 0 | 2.57 | 56.71 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.3 | 0 | -1.58 | 0 | 0.01 | -50.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 1.64 | 0 | 0 | 0 | -1.64 | 0 | 0 | 0 | 1.64 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.27 | -20.59 | 0.1 | -33.33 | 0.02 | 100.0 | 0 | 0 | 1366.67 | 0 |
| 2018 (5) | -1.51 | 0 | 0 | 0 | 1.29 | 41.76 | 0 | 0 | -1.51 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.34 | -17.07 | 0.15 | -50.0 | 0.01 | 0.0 | 0 | 0 | -943.75 | 0 |
| 2017 (4) | -1.06 | 0 | 0.22 | 0 | 0.91 | -60.43 | 0 | 0 | -0.84 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.41 | 70.83 | 0.3 | 400.0 | 0.01 | 0.0 | 0 | 0 | -341.94 | 0 |
| 2016 (3) | -2.3 | 0 | 0 | 0 | 2.3 | 56.46 | 0 | 0 | -2.3 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.24 | 0 | 0.06 | 200.0 | 0.01 | 0.0 | 0.01 | 0.0 | -2875.00 | 0 |
| 2015 (2) | -1.35 | 0 | 0 | 0 | 1.47 | 153.45 | -0.02 | 0 | -1.35 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.15 | 0 | 0.02 | 0 | 0.01 | -50.0 | 0.01 | -50.0 | -3375.00 | 0 |
| 2014 (1) | -0.65 | 0 | -0.01 | 0 | 0.58 | 163.64 | -0.02 | 0 | -0.66 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.37 | 0 | -0.37 | 0 | 0.02 | -33.33 | 0.02 | -33.33 | 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) | 0.1 | 600.0 | -91.07 | -0.27 | -237.5 | 40.0 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.17 | -70.0 | -125.37 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 33.33 | 0.0 | -0.05 | -350.0 | -66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q3 (19) | -0.02 | 60.0 | 87.5 | -0.08 | -500.0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.1 | -233.33 | 37.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 0.0 | -50.0 | 0.02 | 0 | 300.0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.00 | 0 | 0 |
| 23Q2 (18) | -0.05 | -131.25 | 0.0 | 0.02 | -92.59 | 0 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | -0.03 | -106.98 | 40.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 0.0 | 0.0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | 0.16 | -85.71 | 223.08 | 0.27 | 160.0 | 0 | -0.3 | -500.0 | -372.73 | 0 | 0 | 0 | 0.43 | -35.82 | 430.77 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | -50.0 | 25.0 | -0.04 | -33.33 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 1.12 | 800.0 | 1033.33 | -0.45 | 0 | 0 | -0.05 | -126.32 | -200.0 | 0 | 0 | 0 | 0.67 | 518.75 | 658.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 0.0 | 33.33 | -0.03 | -200.0 | 25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.16 | -220.0 | -433.33 | 0 | 0 | 0 | 0.19 | 171.43 | 216.67 | 0 | 0 | 0 | -0.16 | -220.0 | -433.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 33.33 | 0.0 | -0.01 | 66.67 | -114.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (14) | -0.05 | 61.54 | 0 | 0 | 0 | 0 | 0.07 | -36.36 | 250.0 | 0 | 0 | 0 | -0.05 | 61.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 25.0 | 0.0 | -0.03 | 25.0 | 25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.13 | -8.33 | -750.0 | 0 | 0 | 0 | 0.11 | 120.0 | 266.67 | 0 | 0 | 0 | -0.13 | -8.33 | -750.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -33.33 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.12 | -300.0 | 0.0 | 0 | 0 | 0 | 0.05 | -16.67 | -58.33 | 0 | 0 | 0 | -0.12 | -300.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | -50.0 | 97.41 | -0.04 | -157.14 | 96.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q3 (11) | -0.03 | 0 | 57.14 | 0 | 0 | 0 | 0.06 | 200.0 | 20.0 | 0 | 0 | 0 | -0.03 | 0 | 57.14 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 33.33 | 50.0 | 0.07 | 275.0 | 216.67 | 0 | 0 | 0 | 0 | 0 | 0 | -42.86 | 0 | 0 |
| 21Q2 (10) | 0 | -100.0 | 100.0 | 0 | 0 | 0 | 0.02 | -33.33 | 0 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 25.0 | 40.0 | -0.04 | 0.0 | 42.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | 0.02 | 116.67 | -99.28 | 0 | 0 | 0 | 0.03 | -75.0 | 101.08 | 0 | 0 | 0 | 0.02 | 116.67 | -99.28 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 96.55 | 20.0 | -0.04 | 96.97 | 71.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.12 | -71.43 | -107.32 | 0 | 0 | 0 | 0.12 | 140.0 | 107.1 | 0 | 0 | 0 | -0.12 | -71.43 | -107.32 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -1.16 | -2800.0 | -11700.0 | -1.32 | -2100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.07 | -133.33 | -163.64 | 0 | 0 | 0 | 0.05 | 0 | 138.46 | 0 | 0 | 0 | -0.07 | -133.33 | -163.64 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 20.0 | -140.0 | -0.06 | 14.29 | -250.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q2 (6) | -0.03 | -101.08 | 78.57 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | -0.03 | -101.08 | 78.57 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 0.0 | -155.56 | -0.07 | 50.0 | -275.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q1 (5) | 2.79 | 70.12 | 13850.0 | 0 | 0 | 0 | -2.79 | -65.09 | -14050.0 | 0 | 0 | 0 | 2.79 | 70.12 | 13850.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -600.0 | -171.43 | -0.14 | 0 | -800.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | 1.64 | 1390.91 | 0.0 | 0 | 0 | 0.0 | -1.69 | -1200.0 | 0.0 | 0 | 0 | 0.0 | 1.64 | 1390.91 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.01 | -90.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.11 | 178.57 | 0.0 | 0 | 0 | 0.0 | -0.13 | -176.47 | 0.0 | 0 | 0 | 0.0 | 0.11 | 178.57 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.1 | 11.11 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 275.00 | 198.21 | 0.0 |
| 19Q2 (2) | -0.14 | -800.0 | 0.0 | 0 | 0 | 0.0 | 0.17 | 750.0 | 0.0 | 0 | 0 | 0.0 | -0.14 | -800.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.09 | 28.57 | 0.0 | 0.04 | 100.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | -280.00 | -380.0 | 0.0 |
| 19Q1 (1) | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 100.00 | 0.0 | 0.0 |
