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 | -57.14 | -0.19 | 0 | -0.07 | 0 | 0 | 0 | -0.1 | 0 | 0.01 | 0.0 | 0 | 0 | 0.52 | 17.8 | -0.21 | 0 | -0.18 | 0 | 0.12 | -7.69 | 0.17 | -32.0 | 81.82 | 20.78 |
| 2022 (9) | 0.21 | -53.33 | 0.15 | 0 | -0.07 | 0 | 0 | 0 | 0.36 | 0 | 0.01 | 0 | 0 | 0 | 0.44 | 0 | -0.12 | 0 | -0.07 | 0 | 0.13 | 0.0 | 0.25 | 25.0 | 67.74 | -95.48 |
| 2021 (8) | 0.45 | 4.65 | -0.45 | 0 | -0.07 | 0 | -0.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.31 | 0 | -0.3 | 0 | 0.13 | -18.75 | 0.2 | 17.65 | 1500.00 | 1120.93 |
| 2020 (7) | 0.43 | -36.76 | -0.01 | 0 | -0.08 | 0 | -0.02 | 0 | 0.42 | 0 | 0.01 | 0 | 0 | 0 | 0.41 | 0 | -0.06 | 0 | 0.02 | 0 | 0.16 | -44.83 | 0.17 | -5.56 | 122.86 | 0 |
| 2019 (6) | 0.68 | 25.93 | -0.76 | 0 | -0.24 | 0 | -0.27 | 0 | -0.08 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.29 | 0 | -0.75 | 0 | 0.29 | 81.25 | 0.18 | -58.14 | 0.00 | 0 |
| 2018 (5) | 0.54 | -25.0 | -0.86 | 0 | 0.04 | 0 | 0 | 0 | -0.32 | 0 | 0.66 | 88.57 | 0.22 | 0 | 12.38 | 115.11 | -0.37 | 0 | -0.27 | 0 | 0.16 | 45.45 | 0.43 | 0.0 | 168.75 | 35.94 |
| 2017 (4) | 0.72 | -22.58 | -0.55 | 0 | -0.09 | 0 | -0.03 | 0 | 0.17 | 0 | 0.35 | 0 | 0 | 0 | 5.76 | 0 | -0.04 | 0 | 0.04 | 0 | 0.11 | 120.0 | 0.43 | -44.87 | 124.14 | -42.6 |
| 2016 (3) | 0.93 | -28.46 | -0.96 | 0 | -0.1 | 0 | 0.12 | 0.0 | -0.03 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.62 | 0 | -0.4 | 0 | 0.05 | 0.0 | 0.78 | 39.29 | 216.28 | -0.18 |
| 2015 (2) | 1.3 | 154.9 | -1.15 | 0 | -0.14 | 0 | 0.12 | 50.0 | 0.15 | -84.38 | 0.03 | -57.14 | 0 | 0 | 0.38 | -57.14 | 0.14 | 0 | -0.01 | 0 | 0.05 | -90.91 | 0.56 | 0 | 216.67 | 137.91 |
| 2014 (1) | 0.51 | 264.29 | 0.45 | 0 | -2.01 | 0 | 0.08 | -68.0 | 0.96 | 0 | 0.07 | -12.5 | 0 | 0 | 0.88 | -2.77 | -0.1 | 0 | 0.01 | 0 | 0.55 | 1275.0 | 0 | 0 | 91.07 | 49.62 |
| 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) | 0.02 | 200.0 | 128.57 | -0.01 | 75.0 | -105.56 | -0.02 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.01 | 116.67 | -90.91 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.89 | 0 | 0 | -0.05 | -25.0 | 0.0 | -0.04 | 0.0 | 33.33 | 0.03 | 0.0 | 0.0 | 0.06 | 50.0 | 20.0 | 40.00 | 160.0 | 111.43 |
| 23Q3 (19) | -0.02 | 0 | 85.71 | -0.04 | -166.67 | -144.44 | -0.02 | 0.0 | 0.0 | 0 | -100.0 | 0 | -0.06 | -200.0 | -20.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 42.86 | -33.33 | -0.04 | 20.0 | 0 | 0.03 | 0.0 | 0.0 | 0.04 | 33.33 | 33.33 | -66.67 | 0 | 71.43 |
| 23Q2 (18) | 0 | -100.0 | -100.0 | 0.06 | 130.0 | 300.0 | -0.02 | -100.0 | 0.0 | 0.01 | 200.0 | 0.0 | 0.06 | 150.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | -40.0 | -75.0 | -0.05 | 0.0 | -150.0 | 0.03 | 0.0 | 0.0 | 0.03 | -40.0 | -57.14 | 0.00 | -100.0 | -100.0 |
| 23Q1 (17) | 0.08 | 214.29 | -75.0 | -0.2 | -211.11 | -122.22 | -0.01 | 50.0 | 50.0 | -0.01 | -200.0 | 0 | -0.12 | -209.09 | -152.17 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 0.0 | 0 | -0.05 | 16.67 | 0 | 0.03 | 0.0 | 0.0 | 0.05 | 0.0 | -50.0 | 266.67 | 176.19 | 8.33 |
| 22Q4 (16) | -0.07 | 50.0 | -450.0 | 0.18 | 100.0 | 148.65 | -0.02 | 0.0 | -100.0 | 0.01 | 0 | 0 | 0.11 | 320.0 | 131.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -66.67 | 0.0 | -0.06 | 0 | 50.0 | 0.03 | 0.0 | 0.0 | 0.05 | 66.67 | 66.67 | -350.00 | -50.0 | 0 |
| 22Q3 (15) | -0.14 | -255.56 | -177.78 | 0.09 | 400.0 | 550.0 | -0.02 | 0.0 | 0.0 | 0 | -100.0 | 100.0 | -0.05 | -183.33 | -131.25 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 25.0 | 72.73 | 0 | 100.0 | 100.0 | 0.03 | 0.0 | 0.0 | 0.03 | -57.14 | -40.0 | -233.33 | -307.41 | -125.93 |
| 22Q2 (14) | 0.09 | -71.88 | 12.5 | -0.03 | 66.67 | -200.0 | -0.02 | 0.0 | 0.0 | 0.01 | 0 | 0 | 0.06 | -73.91 | -14.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 0 | 63.64 | -0.02 | 0 | 81.82 | 0.03 | 0.0 | 0.0 | 0.07 | -30.0 | 40.0 | 112.50 | -54.3 | 0 |
| 22Q1 (13) | 0.32 | 1500.0 | 88.24 | -0.09 | 75.68 | -50.0 | -0.02 | -100.0 | 0.0 | 0 | 0 | 100.0 | 0.23 | 165.71 | 109.09 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | 100.0 | 100.0 | 0 | 100.0 | 100.0 | 0.03 | 0.0 | 0.0 | 0.1 | 233.33 | 42.86 | 246.15 | 0 | 30.32 |
| 21Q4 (12) | 0.02 | -88.89 | 300.0 | -0.37 | -1750.0 | -628.57 | -0.01 | 50.0 | 50.0 | 0 | 100.0 | 0 | -0.35 | -318.75 | -683.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 54.55 | -200.0 | -0.12 | -100.0 | -250.0 | 0.03 | 0.0 | 0.0 | 0.03 | -40.0 | 50.0 | 0.00 | -100.0 | 100.0 |
| 21Q3 (11) | 0.18 | 125.0 | 157.14 | -0.02 | -100.0 | -166.67 | -0.02 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | 0.16 | 128.57 | 60.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | 0.0 | -175.0 | -0.06 | 45.45 | -500.0 | 0.03 | 0.0 | 137.5 | 0.05 | 0.0 | -66.67 | 900.00 | 0 | 671.43 |
| 21Q2 (10) | 0.08 | -52.94 | -65.22 | -0.01 | 83.33 | 66.67 | -0.02 | 0.0 | 0.0 | 0 | 100.0 | 0 | 0.07 | -36.36 | -65.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.11 | -175.0 | -57.14 | -0.11 | -1000.0 | -120.0 | 0.03 | 0.0 | -81.25 | 0.05 | -28.57 | 155.56 | 0.00 | -100.0 | -100.0 |
| 21Q1 (9) | 0.17 | 1800.0 | 21.43 | -0.06 | -185.71 | 25.0 | -0.02 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | 0.11 | 83.33 | 83.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -180.0 | 0 | -0.01 | -112.5 | 0 | 0.03 | 0.0 | -40.0 | 0.07 | 250.0 | -22.22 | 188.89 | 2555.56 | 88.89 |
| 20Q4 (8) | -0.01 | -114.29 | -102.86 | 0.07 | 133.33 | 108.64 | -0.02 | 0.0 | 80.0 | 0 | 100.0 | 100.0 | 0.06 | -40.0 | 113.04 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 225.0 | -50.0 | 0.08 | 900.0 | 126.67 | 0.03 | 137.5 | -40.0 | 0.02 | -86.67 | -60.0 | -7.69 | -106.59 | 0 |
| 20Q3 (7) | 0.07 | -69.57 | 450.0 | 0.03 | 200.0 | 250.0 | -0.02 | 0.0 | 60.0 | -0.01 | 0 | 75.0 | 0.1 | -50.0 | 350.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.04 | 42.86 | -233.33 | -0.01 | 80.0 | -150.0 | -0.08 | -150.0 | -214.29 | 0.15 | 266.67 | 400.0 | 116.67 | -89.86 | 800.0 |
| 20Q2 (6) | 0.23 | 64.29 | 4.55 | -0.03 | 62.5 | -160.0 | -0.02 | 0.0 | 60.0 | 0 | 100.0 | 100.0 | 0.2 | 233.33 | -25.93 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.79 | 0 | 0 | -0.07 | 0 | 73.08 | -0.05 | 0 | 86.11 | 0.16 | 220.0 | 100.0 | -0.09 | -200.0 | -250.0 | 1150.00 | 1050.0 | 0 |
| 20Q1 (5) | 0.14 | -60.0 | 16.67 | -0.08 | 90.12 | -500.0 | -0.02 | 80.0 | 60.0 | -0.01 | 95.0 | 0 | 0.06 | 113.04 | -57.14 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | -100.0 | 100.0 | 0 | 100.0 | 100.0 | 0.05 | 0.0 | -44.44 | 0.09 | 80.0 | 80.0 | 100.00 | 0 | -83.33 |
| 19Q4 (4) | 0.35 | 1850.0 | 0.0 | -0.81 | -3950.0 | 0.0 | -0.1 | -100.0 | 0.0 | -0.2 | -400.0 | 0.0 | -0.46 | -1050.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.1 | 233.33 | 0.0 | -0.3 | -1600.0 | 0.0 | 0.05 | -28.57 | 0.0 | 0.05 | 66.67 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (3) | -0.02 | -109.09 | 0.0 | -0.02 | -140.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.04 | -33.33 | 0.0 | -0.04 | -114.81 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.03 | 111.54 | 0.0 | 0.02 | 105.56 | 0.0 | 0.07 | -12.5 | 0.0 | 0.03 | -50.0 | 0.0 | -16.67 | 0 | 0.0 |
| 19Q2 (2) | 0.22 | 83.33 | 0.0 | 0.05 | 150.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.03 | 0 | 0.0 | 0.27 | 92.86 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.26 | -62.5 | 0.0 | -0.36 | -200.0 | 0.0 | 0.08 | -11.11 | 0.0 | 0.06 | 20.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 0.12 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 600.00 | 0.0 | 0.0 |
