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) | -0.22 | 0 | 0.25 | 0 | -0.07 | 0 | 0 | 0 | 0.03 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.33 | 0 | -0.16 | 0 | 0.03 | 50.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.18 | 0 | -0.04 | 0 | 0.38 | 0 | 0 | 0 | -0.22 | 0 | 0.01 | 0 | 0 | 0 | 25.00 | 0 | -0.28 | 0 | 0.06 | 100.0 | 0.02 | -33.33 | 0 | 0 | -225.00 | 0 |
| 2021 (8) | -0.19 | 0 | -0.19 | 0 | -0.02 | 0 | 0 | 0 | -0.38 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.22 | 0 | 0.03 | 0 | 0.03 | -66.67 | 0 | 0 | -316.67 | 0 |
| 2020 (7) | 0.2 | -75.61 | 0.68 | 0 | -1.45 | 0 | 0 | 0 | 0.88 | 700.0 | 0.01 | 0 | 0 | 0 | 0.85 | 0 | -0.33 | 0 | -0.28 | 0 | 0.09 | -30.77 | 0.01 | -50.0 | 0.00 | 0 |
| 2019 (6) | 0.82 | 0 | -0.71 | 0 | 0.02 | -96.72 | 0 | 0 | 0.11 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.49 | 0 | -0.31 | 0 | 0.13 | 116.67 | 0.02 | -97.26 | 0.00 | 0 |
| 2018 (5) | -0.44 | 0 | -0.24 | 0 | 0.61 | -44.55 | -0.01 | 0 | -0.68 | 0 | 0.05 | -16.67 | 0 | 0 | 0.67 | -43.58 | -0.9 | 0 | -1.01 | 0 | 0.06 | 50.0 | 0.73 | 508.33 | 0.00 | 0 |
| 2017 (4) | -1.32 | 0 | -0.04 | 0 | 1.1 | 0 | -0.01 | 0 | -1.36 | 0 | 0.06 | 100.0 | 0 | 0 | 1.19 | -3.78 | -0.56 | 0 | -0.57 | 0 | 0.04 | 0.0 | 0.12 | 140.0 | 0.00 | 0 |
| 2016 (3) | -1.85 | 0 | 1.65 | 0 | 0 | 0 | -0.28 | 0 | -0.2 | 0 | 0.03 | 200.0 | 0 | 0 | 1.24 | 124.38 | -1.76 | 0 | -1.58 | 0 | 0.04 | -20.0 | 0.05 | 25.0 | 0.00 | 0 |
| 2015 (2) | -1.0 | 0 | -0.5 | 0 | 2.07 | 0 | 0.05 | 0 | -1.5 | 0 | 0.01 | 0.0 | 0 | 0 | 0.55 | 25.97 | -1.27 | 0 | -1.37 | 0 | 0.05 | -28.57 | 0.04 | 0.0 | 0.00 | 0 |
| 2014 (1) | -0.99 | 0 | 0.38 | -5.0 | -0.05 | 0 | -0.04 | 0 | -0.61 | 0 | 0.01 | 0.0 | 0 | 0 | 0.44 | 44.3 | -0.94 | 0 | -0.93 | 0 | 0.07 | 0.0 | 0.04 | 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) | -0.07 | -250.0 | -16.67 | 0 | -100.0 | -100.0 | -0.01 | 50.0 | -105.26 | 0 | 0 | 0 | -0.07 | 0 | -250.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 11.11 | 20.0 | 0.03 | 142.86 | -76.92 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -233.33 | 0 | -444.44 |
| 23Q3 (19) | -0.02 | 50.0 | 0.0 | 0.02 | -92.86 | 110.53 | -0.02 | 0.0 | -110.0 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.09 | 0.0 | -50.0 | -0.07 | -16.67 | -133.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.04 | 60.0 | 20.0 | 0.28 | 660.0 | 154.55 | -0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.24 | 260.0 | 300.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | -0.09 | -12.5 | -50.0 | -0.06 | 0.0 | -500.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.1 | -66.67 | -100.0 | -0.05 | -225.0 | 0 | -0.02 | -110.53 | 0 | 0 | 0 | 0 | -0.15 | -650.0 | -200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 20.0 | -33.33 | -0.06 | -146.15 | -100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q4 (16) | -0.06 | -200.0 | -50.0 | 0.04 | 121.05 | 500.0 | 0.19 | -5.0 | 0 | 0 | 0 | 0 | -0.02 | 90.48 | 60.0 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | -0.1 | -66.67 | -66.67 | 0.13 | 533.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -42.86 | 0 | -50.0 |
| 22Q3 (15) | -0.02 | 60.0 | 50.0 | -0.19 | -272.73 | -5.56 | 0.2 | 0 | 0 | 0 | 0 | 0 | -0.21 | -450.0 | 4.55 | 0 | 0 | 0 | 0.05 | 200.0 | 0 | -0.00 | 0 | 0 | -0.06 | 0.0 | 0.0 | -0.03 | -200.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.05 | 0.0 | -25.0 | 0.11 | 0 | 1000.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | 220.0 | 300.0 | 0 | 0 | 0 | -0.05 | 0 | 0 | 0.00 | 0 | 0 | -0.06 | 0.0 | -50.0 | -0.01 | 66.67 | 50.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.05 | -25.0 | 28.57 | 0 | 100.0 | 100.0 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.05 | 0.0 | 37.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.06 | 0.0 | 0.0 | -0.03 | -123.08 | 40.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q4 (12) | -0.04 | 0.0 | 0.0 | -0.01 | 94.44 | -102.63 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.05 | 77.27 | -114.71 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.06 | 0.0 | 14.29 | 0.13 | 533.33 | 360.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | -28.57 | 0 | 0 |
| 21Q3 (11) | -0.04 | 0.0 | 60.0 | -0.18 | -1900.0 | -143.9 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.22 | -633.33 | -170.97 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -50.0 | 62.5 | -0.03 | -50.0 | 72.73 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.04 | 42.86 | -136.36 | 0.01 | 200.0 | 103.03 | 0 | 100.0 | 100.0 | 0 | 0 | -100.0 | -0.03 | 62.5 | 86.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 33.33 | 33.33 | -0.02 | 60.0 | -200.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 21Q1 (9) | -0.07 | -75.0 | -130.43 | -0.01 | -102.63 | -104.55 | -0.01 | 95.24 | 98.77 | 0 | 0 | 100.0 | -0.08 | -123.53 | -117.78 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.06 | 14.29 | -100.0 | -0.05 | 0.0 | 64.29 | 0.01 | -50.0 | -50.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.04 | 60.0 | -104.88 | 0.38 | -7.32 | 416.67 | -0.21 | 48.78 | -950.0 | 0 | 0 | -100.0 | 0.34 | 9.68 | -51.43 | 0.01 | 0 | 0 | 0 | 0 | 100.0 | 11.11 | 0 | 0 | -0.07 | 56.25 | -131.82 | -0.05 | 54.55 | -121.74 | 0.02 | 0.0 | -33.33 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 20Q3 (7) | -0.1 | -190.91 | -266.67 | 0.41 | 224.24 | 210.81 | -0.41 | -4000.0 | -1950.0 | 0 | -100.0 | 100.0 | 0.31 | 240.91 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.16 | -166.67 | 11.11 | -0.11 | -650.0 | -10.0 | 0.02 | 0.0 | -33.33 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | 0 |
| 20Q2 (6) | 0.11 | -52.17 | 175.0 | -0.33 | -250.0 | -50.0 | -0.01 | 98.77 | 50.0 | 0.01 | 200.0 | 0 | -0.22 | -148.89 | -22.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -100.0 | 76.0 | 0.02 | 114.29 | 107.69 | 0.02 | 0.0 | -50.0 | 0.01 | 0.0 | 0 | 220.00 | 0 | 0 |
| 20Q1 (5) | 0.23 | -71.95 | 355.56 | 0.22 | 283.33 | 0 | -0.81 | -3950.0 | -1257.14 | -0.01 | -200.0 | 0 | 0.45 | -35.71 | 600.0 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | -0.03 | -113.64 | 89.29 | -0.14 | -160.87 | 22.22 | 0.02 | -33.33 | -50.0 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | 0 |
| 19Q4 (4) | 0.82 | 1266.67 | 0.0 | -0.12 | 67.57 | 0.0 | -0.02 | 0.0 | 0.0 | 0.01 | 200.0 | 0.0 | 0.7 | 325.81 | 0.0 | 0 | 0 | 0.0 | -0.07 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.22 | 222.22 | 0.0 | 0.23 | 330.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 303.70 | 0 | 0.0 |
| 19Q3 (3) | 0.06 | 50.0 | 0.0 | -0.37 | -68.18 | 0.0 | -0.02 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | -0.31 | -72.22 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.18 | 28.0 | 0.0 | -0.1 | 61.54 | 0.0 | 0.03 | -25.0 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.04 | 144.44 | 0.0 | -0.22 | 0 | 0.0 | -0.02 | -128.57 | 0.0 | 0 | 0 | 0.0 | -0.18 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.25 | 10.71 | 0.0 | -0.26 | -44.44 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
