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) | -0.16 | 0 | -0.01 | 0 | 0 | 0 | 0.02 | 0 | -0.17 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.18 | 0 | -1.41 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.08 | 0 | -1.23 | 0 | 1.46 | 14500.0 | 0 | 0 | -1.31 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.17 | 0 | -0.04 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.33 | 0 | 0.2 | -75.61 | 0.01 | 0 | 0 | 0 | -0.13 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.51 | 0 | -0.35 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.79 | 0 | 0.82 | -26.79 | -0.02 | 0 | 0.01 | 0 | 0.03 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.79 | 0 | -0.52 | 0 | 0.03 | 0.0 | 0.04 | -55.56 | 0.00 | 0 |
| 2019 (6) | -1.31 | 0 | 1.12 | 72.31 | -0.03 | 0 | -0.01 | 0 | -0.19 | 0 | 0.01 | 0 | 0 | 0 | 0.54 | 0 | -1.41 | 0 | -1.44 | 0 | 0.03 | 0 | 0.09 | -18.18 | 0.00 | 0 |
| 2018 (5) | -1.5 | 0 | 0.65 | 1525.0 | 0 | 0 | -0.02 | 0 | -0.85 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -2.1 | 0 | -2.31 | 0 | 0 | 0 | 0.11 | -69.44 | 0.00 | 0 |
| 2017 (4) | -0.49 | 0 | 0.04 | -97.5 | 0 | 0 | 0.05 | 0 | -0.45 | 0 | 0 | 0 | -0.3 | 0 | -0.00 | 0 | -3.71 | 0 | -4.37 | 0 | 0 | 0 | 0.36 | 9.09 | 0.00 | 0 |
| 2016 (3) | -2.02 | 0 | 1.6 | 0 | 0 | 0 | -0.07 | 0 | -0.42 | 0 | 0 | 0 | 0.34 | 1033.33 | -0.00 | 0 | -2.96 | 0 | -2.17 | 0 | 0 | 0 | 0.33 | 0.0 | 0.00 | 0 |
| 2015 (2) | -0.34 | 0 | -3.86 | 0 | -0.95 | 0 | -0.03 | 0 | -4.2 | 0 | 0 | 0 | 0.03 | 0 | -0.00 | 0 | 0.01 | -99.44 | 0.52 | -55.17 | 0 | 0 | 0.33 | 65.0 | -40.00 | 0 |
| 2014 (1) | 1.12 | -17.04 | -2.06 | 0 | 5.88 | 134.26 | 0.01 | 0 | -0.94 | 0 | 0.03 | 200.0 | -0.76 | 0 | 0.35 | 167.37 | 1.79 | -8.21 | 1.16 | -44.23 | 0.01 | 0 | 0.2 | 300.0 | 81.75 | 28.99 |
| 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) | -0.03 | 40.0 | 40.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0 | 0 | -0.03 | 40.0 | 40.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -100.0 | -20.0 | -0.06 | 94.78 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.05 | -150.0 | -600.0 | 0 | 0 | 100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.05 | -150.0 | 95.9 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 40.0 | 25.0 | -1.15 | -1177.78 | -5850.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (18) | -0.02 | 71.43 | 60.0 | 0 | 100.0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.02 | 75.0 | 60.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -25.0 | -150.0 | -0.09 | 18.18 | -550.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (17) | -0.07 | -40.0 | -800.0 | -0.01 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.08 | -60.0 | -900.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 20.0 | 33.33 | -0.11 | -266.67 | -175.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.05 | -600.0 | -162.5 | 0 | 100.0 | -100.0 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | -0.05 | 95.9 | -155.56 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -25.0 | 37.5 | -0.03 | -250.0 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (15) | 0.01 | 120.0 | 110.0 | -1.23 | 0 | 0 | 1.19 | 325.0 | 3866.67 | 0 | 0 | -100.0 | -1.22 | -2340.0 | -1120.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -100.0 | 60.0 | 0.02 | 0.0 | 166.67 | 0 | 0 | 0 | 0 | 0 | 0 | 50.00 | 120.0 | 0 |
| 22Q2 (14) | -0.05 | -600.0 | -150.0 | 0 | 0 | 0 | 0.28 | 2900.0 | 154.55 | 0 | 0 | 0 | -0.05 | -600.0 | -150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 66.67 | 84.62 | 0.02 | 150.0 | 125.0 | 0 | 0 | 0 | 0 | 0 | 0 | -250.00 | 0 | 0 |
| 22Q1 (13) | 0.01 | -87.5 | 103.57 | 0 | -100.0 | -100.0 | -0.01 | 92.31 | 0 | 0 | 0 | 0 | 0.01 | -88.89 | 111.11 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 25.0 | 70.0 | -0.04 | 33.33 | 77.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.08 | 180.0 | 138.1 | 0.01 | 0 | -95.0 | -0.13 | -533.33 | -1200.0 | 0 | -100.0 | 0 | 0.09 | 190.0 | 1000.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 20.0 | 52.94 | -0.06 | -100.0 | 73.91 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.1 | -400.0 | 66.67 | 0 | 0 | -100.0 | 0.03 | -72.73 | 0 | 0.01 | 0 | 0 | -0.1 | -400.0 | -183.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 23.08 | 37.5 | -0.03 | 62.5 | 76.92 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.02 | 92.86 | 88.24 | 0 | -100.0 | -100.0 | 0.11 | 0 | 0 | 0 | 0 | 100.0 | -0.02 | 77.78 | 71.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.13 | 35.0 | 27.78 | -0.08 | 55.56 | -700.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 21Q1 (9) | -0.28 | -33.33 | -154.55 | 0.19 | -5.0 | 72.73 | 0 | 100.0 | 0 | 0 | 0 | 100.0 | -0.09 | -800.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.2 | -17.65 | 28.57 | -0.18 | 21.74 | -20.0 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.21 | 30.0 | 8.7 | 0.2 | -52.38 | 122.22 | -0.01 | 0 | 0 | 0 | 0 | -100.0 | -0.01 | -108.33 | 92.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.17 | -6.25 | 55.26 | -0.23 | -76.92 | 41.03 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.3 | -76.47 | -3.45 | 0.42 | 320.0 | 82.61 | 0 | 0 | 100.0 | 0 | 100.0 | 100.0 | 0.12 | 271.43 | 300.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.16 | 11.11 | 60.0 | -0.13 | -1200.0 | 72.34 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | -66.67 | 0.00 | 100.0 | 0 |
| 20Q2 (6) | -0.17 | -54.55 | 15.0 | 0.1 | -9.09 | -70.59 | 0 | 0 | 100.0 | -0.23 | -228.57 | -2200.0 | -0.07 | 0 | -150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.18 | 35.71 | 41.94 | -0.01 | 93.33 | 96.77 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | -66.67 | -1700.00 | 0 | 0 |
| 20Q1 (5) | -0.11 | 52.17 | 81.36 | 0.11 | 22.22 | -76.09 | 0 | 0 | 100.0 | -0.07 | -800.0 | 0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.28 | 26.32 | 12.5 | -0.15 | 61.54 | 46.43 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | -66.67 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.23 | 20.69 | 0.0 | 0.09 | -60.87 | 0.0 | 0 | 100.0 | 0.0 | 0.01 | 200.0 | 0.0 | -0.14 | -133.33 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.38 | 5.0 | 0.0 | -0.39 | 17.02 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | -66.67 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.29 | -45.0 | 0.0 | 0.23 | -32.35 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.06 | -142.86 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 2.17 | 0 | 0.0 | -0.4 | -29.03 | 0.0 | -0.47 | -51.61 | 0.0 | 0.01 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.2 | 66.1 | 0.0 | 0.34 | -26.09 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | 0.14 | 207.69 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.31 | 3.12 | 0.0 | -0.31 | -10.71 | 0.0 | 0.01 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.59 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
