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) | -0.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.1 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.16 | 0 | -0.2 | 0 | 0.01 | -50.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.05 | 0 | 1.04 | 1633.33 | 0 | 0 | 0 | 0 | 0.99 | 17.86 | 0.01 | -98.0 | 0 | 0 | 11.11 | -41.11 | -0.19 | 0 | 0.15 | 0 | 0.02 | -33.33 | 0 | 0 | -29.41 | 0 |
| 2021 (8) | 0.78 | 0 | 0.06 | 0 | -0.39 | 0 | -0.02 | 0 | 0.84 | 0 | 0.5 | 525.0 | 0 | 0 | 18.87 | 1152.36 | -0.06 | 0 | -0.15 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.28 | 0 | -0.08 | 0 | 0.31 | 416.67 | -0.01 | 0 | -0.36 | 0 | 0.08 | 100.0 | 0 | 0 | 1.51 | 115.44 | 0.12 | -40.0 | 0.07 | -53.33 | 0.03 | 200.0 | 0 | 0 | -280.00 | 0 |
| 2019 (6) | -0.15 | 0 | -0.05 | 0 | 0.06 | 0 | 0.01 | 0 | -0.2 | 0 | 0.04 | 300.0 | 0 | 0 | 0.70 | 181.12 | 0.2 | 11.11 | 0.15 | -71.15 | 0.01 | 0.0 | 0 | 0 | -93.75 | 0 |
| 2018 (5) | 0.11 | 0 | 0.54 | -40.66 | -0.25 | 0 | 0 | 0 | 0.65 | -10.96 | 0.01 | 0 | 0 | 0 | 0.25 | 0 | 0.18 | 0 | 0.52 | 766.67 | 0.01 | -75.0 | 0 | 0 | 20.75 | 0 |
| 2017 (4) | -0.18 | 0 | 0.91 | 911.11 | -0.62 | 0 | -0.04 | 0 | 0.73 | -3.95 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.26 | 0 | 0.06 | 0 | 0.04 | -33.33 | 0 | 0 | -180.00 | 0 |
| 2016 (3) | 0.67 | 0 | 0.09 | 0 | -0.8 | 0 | 0.06 | 0 | 0.76 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.25 | 0 | -1.69 | 0 | 0.06 | -14.29 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -2.77 | 0 | -0.34 | 0 | 2.61 | 0 | 0 | 0 | -3.11 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.28 | 0 | -1.43 | 0 | 0.07 | -12.5 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.07 | 0 | 0.05 | 0 | -0.32 | 0 | -0.06 | 0 | 0.12 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | -0.43 | 0 | -0.31 | 0 | 0.08 | 33.33 | 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) | -0.04 | -300.0 | -33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.04 | -300.0 | -33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.04 | -33.33 | 0.0 | -0.13 | -1200.0 | -225.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.01 | 66.67 | -200.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.01 | 66.67 | -101.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 40.0 | 57.14 | -0.01 | 66.67 | -103.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (18) | -0.03 | -50.0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.03 | -50.0 | -400.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -25.0 | -25.0 | -0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.02 | 33.33 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.02 | 33.33 | -107.14 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 0.0 | 0.0 | -0.03 | 25.0 | 25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.03 | -400.0 | 50.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.03 | -104.0 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 42.86 | 33.33 | -0.04 | -115.38 | 76.47 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (15) | 0.01 | 0 | -96.0 | 0.74 | 7300.0 | 469.23 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0.75 | 7400.0 | 97.37 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | -75.0 | -40.0 | 0.26 | 966.67 | 966.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.85 | 0 | 0 |
| 22Q2 (14) | 0 | 100.0 | -100.0 | 0.01 | -96.67 | 102.94 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.01 | -96.43 | -97.78 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.04 | 0.0 | -200.0 | -0.03 | 25.0 | -200.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (13) | -0.02 | 66.67 | 90.0 | 0.3 | 0 | 11.11 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | 0.28 | 566.67 | 300.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.04 | 33.33 | -500.0 | -0.04 | 76.47 | -300.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q4 (12) | -0.06 | -124.0 | 64.71 | 0 | -100.0 | 100.0 | 0 | 100.0 | -100.0 | -0.02 | 0 | 0 | -0.06 | -115.79 | 75.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.06 | -20.0 | -300.0 | -0.17 | -466.67 | -1800.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q3 (11) | 0.25 | -68.35 | 1350.0 | 0.13 | 138.24 | 550.0 | -0.7 | -488.89 | -1650.0 | 0 | 0 | 0 | 0.38 | -15.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.05 | -225.0 | -183.33 | -0.03 | -200.0 | -175.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q2 (10) | 0.79 | 495.0 | 1028.57 | -0.34 | -225.93 | -3300.0 | 0.18 | 28.57 | 100.0 | 0 | 0 | 100.0 | 0.45 | 542.86 | 650.0 | 0.48 | 2300.0 | 4700.0 | 0 | 0 | 0 | 33.33 | 1650.0 | 5033.33 | 0.04 | 300.0 | 300.0 | 0.03 | 50.0 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1975.00 | 396.25 | 182.14 |
| 21Q1 (9) | -0.2 | -17.65 | -25.0 | 0.27 | 485.71 | 2800.0 | 0.14 | -17.65 | 55.56 | 0 | 0 | 0 | 0.07 | 129.17 | 141.18 | 0.02 | -71.43 | 0 | 0 | 0 | 0 | 1.90 | -63.27 | 0 | 0.01 | -66.67 | -50.0 | 0.02 | 100.0 | 0.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | -666.67 | 21.57 | 16.67 |
| 20Q4 (8) | -0.17 | -750.0 | 19.05 | -0.07 | -450.0 | -75.0 | 0.17 | 525.0 | 525.0 | 0 | 0 | -100.0 | -0.24 | 0 | 4.0 | 0.07 | 0 | 75.0 | 0 | 0 | 0 | 5.19 | 0 | 95.74 | 0.03 | -50.0 | -62.5 | 0.01 | -75.0 | -66.67 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | -850.00 | -2025.0 | -21.43 |
| 20Q3 (7) | -0.02 | -128.57 | -105.88 | 0.02 | 300.0 | 0 | -0.04 | -144.44 | -300.0 | 0 | 100.0 | 0 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.06 | 500.0 | 50.0 | 0.04 | 0 | -20.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | -40.00 | -105.71 | -105.88 |
| 20Q2 (6) | 0.07 | 143.75 | 75.0 | -0.01 | 0.0 | 0 | 0.09 | 0.0 | 50.0 | -0.01 | 0 | -200.0 | 0.06 | 135.29 | 50.0 | 0.01 | 0 | 0 | 0 | 0 | -100.0 | 0.65 | 0 | 0 | 0.01 | -50.0 | -80.0 | 0 | -100.0 | -100.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 700.00 | 187.5 | 775.0 |
| 20Q1 (5) | -0.16 | 23.81 | 51.52 | -0.01 | 75.0 | 0 | 0.09 | 325.0 | 800.0 | 0 | -100.0 | 100.0 | -0.17 | 32.0 | 48.48 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 0 | 0.02 | -75.0 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -800.00 | -14.29 | 51.52 |
| 19Q4 (4) | -0.21 | -161.76 | 0.0 | -0.04 | 0 | 0.0 | -0.04 | -300.0 | 0.0 | 0.01 | 0 | 0.0 | -0.25 | -173.53 | 0.0 | 0.04 | 0 | 0.0 | 0 | 0 | 0.0 | 2.65 | 0 | 0.0 | 0.08 | 100.0 | 0.0 | 0.03 | -40.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -700.00 | -202.94 | 0.0 |
| 19Q3 (3) | 0.34 | 750.0 | 0.0 | 0 | 0 | 0.0 | 0.02 | -66.67 | 0.0 | 0 | -100.0 | 0.0 | 0.34 | 750.0 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | 0 | 0.0 | 0.04 | -20.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 680.00 | 750.0 | 0.0 |
| 19Q2 (2) | 0.04 | 112.12 | 0.0 | 0 | 0 | 0.0 | 0.06 | 500.0 | 0.0 | 0.01 | 200.0 | 0.0 | 0.04 | 112.12 | 0.0 | 0 | 0 | 0.0 | 0.01 | 200.0 | 0.0 | -0.00 | 0 | 0.0 | 0.05 | 150.0 | 0.0 | 0.05 | 150.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 80.00 | 104.85 | 0.0 |
| 19Q1 (1) | -0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1650.00 | 0.0 | 0.0 |
