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) | 0.06 | -88.68 | -0.33 | 0 | -0.35 | 0 | 0.02 | -77.78 | -0.27 | 0 | 0.01 | -83.33 | 0 | 0 | 0.28 | -79.78 | -0.33 | 0 | 0.03 | -92.5 | 0.08 | -33.33 | 0.03 | -40.0 | 42.86 | -53.91 |
| 2022 (9) | 0.53 | -48.04 | -0.12 | 0 | -0.01 | 0 | 0.09 | 0 | 0.41 | -32.79 | 0.06 | -40.0 | 0 | 0 | 1.37 | -38.63 | -0.01 | 0 | 0.4 | -33.33 | 0.12 | 9.09 | 0.05 | 25.0 | 92.98 | -31.63 |
| 2021 (8) | 1.02 | 436.84 | -0.41 | 0 | -0.01 | 0 | -0.04 | 0 | 0.61 | 0 | 0.1 | 900.0 | 0 | 0 | 2.23 | 734.82 | 0.45 | 0 | 0.6 | 566.67 | 0.11 | 83.33 | 0.04 | -50.0 | 136.00 | 64.63 |
| 2020 (7) | 0.19 | 171.43 | -0.35 | 0 | -0.28 | 0 | -0.01 | 0 | -0.16 | 0 | 0.01 | -66.67 | 0 | 0 | 0.27 | -67.47 | -0.06 | 0 | 0.09 | 200.0 | 0.06 | -14.29 | 0.08 | 0.0 | 82.61 | 112.42 |
| 2019 (6) | 0.07 | -80.56 | -0.08 | 0 | -0.01 | 0 | -0.03 | 0 | -0.01 | 0 | 0.03 | -25.0 | 0 | 0 | 0.82 | -26.85 | -0.12 | 0 | 0.03 | 0 | 0.07 | 0.0 | 0.08 | -42.86 | 38.89 | 0 |
| 2018 (5) | 0.36 | 0 | -0.14 | 0 | 0 | 0 | -0.02 | 0 | 0.22 | 0 | 0.04 | 0.0 | 0 | 0 | 1.12 | 18.54 | -0.49 | 0 | -0.28 | 0 | 0.07 | -30.0 | 0.14 | -57.58 | 0.00 | 0 |
| 2017 (4) | -0.44 | 0 | -0.09 | 0 | 0 | 0 | -0.06 | 0 | -0.53 | 0 | 0.04 | 0.0 | 0.04 | 0 | 0.95 | 12.09 | -0.6 | 0 | -0.59 | 0 | 0.1 | -33.33 | 0.33 | -19.51 | 0.00 | 0 |
| 2016 (3) | 0.09 | -55.0 | -0.16 | 0 | 0 | 0 | -0.07 | 0 | -0.07 | 0 | 0.04 | -50.0 | -0.02 | 0 | 0.85 | -53.17 | -0.78 | 0 | -0.6 | 0 | 0.15 | -11.76 | 0.41 | 5.13 | 0.00 | 0 |
| 2015 (2) | 0.2 | 0 | -0.9 | 0 | -0.27 | 0 | 0.09 | 800.0 | -0.7 | 0 | 0.08 | -46.67 | 0.01 | 0 | 1.81 | -60.39 | -0.97 | 0 | -0.74 | 0 | 0.17 | -37.04 | 0.39 | 18.18 | 0.00 | 0 |
| 2014 (1) | -0.1 | 0 | 0.9 | 0 | 0 | 0 | 0.01 | -87.5 | 0.8 | 0 | 0.15 | -34.78 | 0 | 0 | 4.56 | -19.72 | -1.85 | 0 | -0.95 | 0 | 0.27 | 35.0 | 0.33 | 26.92 | 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) | 0.14 | 333.33 | 133.33 | -0.02 | 0 | -100.0 | 0.04 | 110.26 | 0 | 0.11 | 1200.0 | 0 | 0.12 | 300.0 | 140.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 50.0 | -66.67 | -0.03 | -127.27 | -50.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (19) | -0.06 | -200.0 | -120.0 | 0 | 0 | 100.0 | -0.39 | 0 | 0 | -0.01 | -114.29 | -110.0 | -0.06 | -200.0 | -121.43 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.1 | -42.86 | -42.86 | 0.11 | 1000.0 | -35.29 | 0.02 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | -42.86 | -128.57 | -130.0 |
| 23Q2 (18) | 0.06 | 175.0 | -57.14 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0.07 | 146.67 | -22.22 | 0.06 | 115.38 | -33.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.07 | 30.0 | -333.33 | 0.01 | 120.0 | -91.67 | 0.02 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 150.00 | 0 | 71.43 |
| 23Q1 (17) | -0.08 | -233.33 | -366.67 | -0.31 | -3000.0 | -675.0 | 0 | 0 | 0 | -0.15 | 0 | -50.0 | -0.39 | -880.0 | -3800.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -233.33 | -266.67 | -0.05 | -150.0 | -138.46 | 0.02 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (16) | 0.06 | -80.0 | -81.25 | -0.01 | 50.0 | 66.67 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.05 | -82.14 | -82.76 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.03 | 57.14 | -130.0 | -0.02 | -111.76 | -115.38 | 0.02 | -33.33 | -50.0 | 0.01 | 0.0 | 0.0 | 600.00 | 320.0 | 237.5 |
| 22Q3 (15) | 0.3 | 114.29 | 0.0 | -0.02 | 60.0 | 93.33 | 0 | 0 | 0 | 0.1 | 11.11 | 0 | 0.28 | 211.11 | 0 | 0.01 | -80.0 | -50.0 | 0 | 0 | 0 | 0.90 | -79.1 | -46.4 | -0.07 | -333.33 | -150.0 | 0.17 | 41.67 | -22.73 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 142.86 | 63.27 | 23.81 |
| 22Q2 (14) | 0.14 | 366.67 | -60.0 | -0.05 | -25.0 | 37.5 | 0 | 0 | 0 | 0.09 | 190.0 | 28.57 | 0.09 | 1000.0 | -66.67 | 0.05 | 0 | -28.57 | 0 | 0 | 0 | 4.31 | 0 | -34.73 | 0.03 | -50.0 | -62.5 | 0.12 | -7.69 | 33.33 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 87.50 | 395.83 | -67.5 |
| 22Q1 (13) | 0.03 | -90.62 | -25.0 | -0.04 | -33.33 | -300.0 | 0 | 0 | 0 | -0.1 | -433.33 | 28.57 | -0.01 | -103.45 | -133.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.06 | -40.0 | -53.85 | 0.13 | 0.0 | -18.75 | 0.03 | -25.0 | 200.0 | 0.01 | 0.0 | 0.0 | 17.65 | -90.07 | -20.59 |
| 21Q4 (12) | 0.32 | 6.67 | 3100.0 | -0.03 | 90.0 | -50.0 | 0 | 0 | 0 | 0.03 | 0 | -50.0 | 0.29 | 0 | 3000.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.1 | -28.57 | 233.33 | 0.13 | -40.91 | 225.0 | 0.04 | 33.33 | 100.0 | 0.01 | 0.0 | -50.0 | 177.78 | 54.07 | 1322.22 |
| 21Q3 (11) | 0.3 | -14.29 | 328.57 | -0.3 | -275.0 | -1400.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0.02 | -71.43 | 100.0 | 0 | 0 | 0 | 1.68 | -74.55 | 61.34 | 0.14 | 75.0 | 566.67 | 0.22 | 144.44 | 450.0 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | -50.0 | 115.38 | -57.14 | 31.87 |
| 21Q2 (10) | 0.35 | 775.0 | 450.0 | -0.08 | -700.0 | -700.0 | 0 | 0 | 100.0 | 0.07 | 150.0 | 800.0 | 0.27 | 800.0 | 345.45 | 0.07 | 600.0 | 600.0 | 0 | 0 | 0 | 6.60 | 646.23 | 553.77 | 0.08 | -38.46 | 100.0 | 0.09 | -43.75 | 50.0 | 0.03 | 200.0 | 200.0 | 0.01 | 0.0 | -50.0 | 269.23 | 1111.54 | 342.31 |
| 21Q1 (9) | 0.04 | 300.0 | -80.95 | -0.01 | 50.0 | 96.67 | 0 | 0 | 100.0 | -0.14 | -333.33 | -16.67 | 0.03 | 400.0 | 133.33 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.88 | 0 | 0 | 0.13 | 333.33 | 230.0 | 0.16 | 300.0 | 420.0 | 0.01 | -50.0 | 0.0 | 0.01 | -50.0 | -50.0 | 22.22 | 77.78 | 0 |
| 20Q4 (8) | 0.01 | -85.71 | -91.67 | -0.02 | 0.0 | 71.43 | 0 | 0 | 0 | 0.06 | 20.0 | -14.29 | -0.01 | -120.0 | -120.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.03 | 200.0 | 400.0 | 0.04 | 0.0 | 300.0 | 0.02 | 0.0 | 100.0 | 0.02 | 0.0 | 0.0 | 12.50 | -85.71 | -98.96 |
| 20Q3 (7) | 0.07 | 170.0 | -73.08 | -0.02 | -100.0 | 0.0 | 0 | 100.0 | 0 | 0.05 | 600.0 | 25.0 | 0.05 | 145.45 | -79.17 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 1.04 | 3.12 | -51.56 | -0.03 | -175.0 | 0.0 | 0.04 | -33.33 | 0.0 | 0.02 | 100.0 | 0.0 | 0.02 | 0.0 | 0.0 | 87.50 | 178.75 | -73.08 |
| 20Q2 (6) | -0.1 | -147.62 | 47.37 | -0.01 | 96.67 | 0.0 | -0.25 | -1150.0 | 0 | -0.01 | 91.67 | -200.0 | -0.11 | -22.22 | 45.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.01 | 0 | 0 | 0.04 | 140.0 | 100.0 | 0.06 | 220.0 | -14.29 | 0.01 | 0.0 | -50.0 | 0.02 | 0.0 | 0.0 | -111.11 | 0 | 35.67 |
| 20Q1 (5) | 0.21 | 75.0 | 275.0 | -0.3 | -328.57 | -3100.0 | -0.02 | 0 | 0 | -0.12 | -271.43 | 25.0 | -0.09 | -280.0 | 18.18 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.1 | -900.0 | -11.11 | -0.05 | -150.0 | 0.0 | 0.01 | 0.0 | -50.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 19Q4 (4) | 0.12 | -53.85 | 0.0 | -0.07 | -250.0 | 0.0 | 0 | 0 | 0.0 | 0.07 | 75.0 | 0.0 | 0.05 | -79.17 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.01 | 66.67 | 0.0 | -0.02 | -150.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1200.00 | 269.23 | 0.0 |
| 19Q3 (3) | 0.26 | 236.84 | 0.0 | -0.02 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0.04 | 300.0 | 0.0 | 0.24 | 220.0 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 2.15 | 0 | 0.0 | -0.03 | -250.0 | 0.0 | 0.04 | -42.86 | 0.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 325.00 | 288.16 | 0.0 |
| 19Q2 (2) | -0.19 | -58.33 | 0.0 | -0.01 | -200.0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 106.25 | 0.0 | -0.2 | -81.82 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.02 | 122.22 | 0.0 | 0.07 | 240.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -172.73 | 0 | 0.0 |
| 19Q1 (1) | -0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
