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) | 0.62 | 0 | 0.34 | 385.71 | -0.9 | 0 | -0.05 | 0 | 0.96 | 0 | 0.01 | -66.67 | 0 | 0 | 0.29 | -82.76 | 0.11 | 0 | 0.19 | -73.61 | 0.22 | 10.0 | 0 | 0 | 151.22 | 0 |
| 2022 (9) | -0.35 | 0 | 0.07 | -74.07 | -0.17 | 0 | 0.05 | 0 | -0.28 | 0 | 0.03 | 0 | 0 | 0 | 1.68 | 0 | -0.29 | 0 | 0.72 | 12.5 | 0.2 | 11.11 | 0 | 0 | -38.04 | 0 |
| 2021 (8) | -0.06 | 0 | 0.27 | 1250.0 | -0.15 | 0 | -0.02 | 0 | 0.21 | 50.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.14 | 0 | 0.64 | 0 | 0.18 | 0.0 | 0.01 | 0.0 | -7.23 | 0 |
| 2020 (7) | 0.12 | 20.0 | 0.02 | 0.0 | -0.13 | 0 | 0 | 0 | 0.14 | 16.67 | 0.03 | 0.0 | 0 | 0 | 1.17 | -16.8 | -0.51 | 0 | -0.74 | 0 | 0.18 | 28.57 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | 0.1 | 25.0 | 0.02 | 0 | -0.07 | 0 | -0.05 | 0 | 0.12 | 0 | 0.03 | -92.86 | 0 | 0 | 1.41 | -92.45 | -0.66 | 0 | -0.52 | 0 | 0.14 | 100.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | 0.08 | 0 | -1.88 | 0 | 0 | 0 | 0.06 | 0 | -1.8 | 0 | 0.42 | 2000.0 | 0 | 0 | 18.67 | 2354.67 | -0.11 | 0 | -1.11 | 0 | 0.07 | 75.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | -0.99 | 0 | -0.71 | 0 | 0.72 | 0 | -0.01 | 0 | -1.7 | 0 | 0.02 | 0.0 | 0 | 0 | 0.76 | 26.24 | -0.2 | 0 | -0.19 | 0 | 0.04 | 33.33 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | 0.47 | 0 | 0.3 | -65.91 | 0 | 0 | 0 | 0 | 0.77 | 26.23 | 0.02 | 100.0 | 0 | 0 | 0.60 | 154.22 | -0.06 | 0 | -0.19 | 0 | 0.03 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | -0.27 | 0 | 0.88 | 31.34 | 0 | 0 | 0 | 0 | 0.61 | -25.61 | 0.01 | -92.31 | 0 | 0 | 0.24 | -90.65 | 0.08 | -63.64 | 0.02 | -87.5 | 0.03 | 0.0 | 0.01 | 0.0 | -450.00 | 0 |
| 2014 (1) | 0.15 | -85.98 | 0.67 | 0 | 0.28 | 0 | 0.01 | 0 | 0.82 | 0 | 0.13 | 85.71 | 0 | 0 | 2.53 | 101.28 | 0.22 | -82.26 | 0.16 | -87.1 | 0.03 | 200.0 | 0.01 | 0.0 | 75.00 | -11.68 |
| 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) | -0.09 | -150.0 | -228.57 | 0.06 | 700.0 | 133.33 | -0.05 | 93.33 | -25.0 | -0.07 | 46.15 | -600.0 | -0.03 | -117.65 | 72.73 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | 300.0 | 171.43 | -0.03 | -125.0 | 0.0 | 0.05 | -37.5 | 0.0 | 0 | 0 | 0 | -450.00 | -600.0 | -228.57 |
| 23Q3 (19) | 0.18 | -55.0 | 460.0 | -0.01 | -101.96 | -104.17 | -0.75 | -1400.0 | -1775.0 | -0.13 | -200.0 | -1400.0 | 0.17 | -81.32 | -10.53 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -183.33 | 50.0 | 0.12 | 9.09 | -76.92 | 0.08 | 60.0 | 60.0 | 0 | 0 | 0 | 90.00 | -64.0 | 1126.0 |
| 23Q2 (18) | 0.4 | 233.33 | 248.15 | 0.51 | 331.82 | 168.42 | -0.05 | 0.0 | 0.0 | 0.13 | 550.0 | 0 | 0.91 | 1010.0 | 1237.5 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.06 | 500.0 | 200.0 | 0.11 | 0 | 120.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 250.00 | 4.17 | 192.59 |
| 23Q1 (17) | 0.12 | 71.43 | 209.09 | -0.22 | -22.22 | -15.79 | -0.05 | -25.0 | 0.0 | 0.02 | 300.0 | -60.0 | -0.1 | 9.09 | 66.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.01 | 107.14 | 116.67 | 0 | 100.0 | -100.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 240.00 | -31.43 | 580.0 |
| 22Q4 (16) | 0.07 | 240.0 | 40.0 | -0.18 | -175.0 | -260.0 | -0.04 | 0.0 | 0.0 | -0.01 | -200.0 | -150.0 | -0.11 | -157.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | -40.0 | 30.0 | -0.03 | -105.77 | 0.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 350.00 | 4090.0 | -30.0 |
| 22Q3 (15) | -0.05 | 81.48 | -25.0 | 0.24 | 26.32 | -60.0 | -0.04 | 20.0 | 0.0 | 0.01 | 0 | 116.67 | 0.19 | 337.5 | -66.07 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.1 | -600.0 | -900.0 | 0.52 | 940.0 | 79.31 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -8.77 | 96.75 | 25.44 |
| 22Q2 (14) | -0.27 | -145.45 | -170.0 | 0.19 | 200.0 | 167.86 | -0.05 | 0.0 | -25.0 | 0 | -100.0 | 0 | -0.08 | 73.33 | 78.95 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 1.89 | -57.55 | 0 | 0.02 | 133.33 | -83.33 | 0.05 | -70.59 | -83.33 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | -270.00 | -440.0 | -818.0 |
| 22Q1 (13) | -0.11 | -320.0 | -466.67 | -0.19 | -280.0 | 0 | -0.05 | -25.0 | -25.0 | 0.05 | 150.0 | 66.67 | -0.3 | 0 | -1100.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 4.44 | 0 | 0 | -0.06 | 70.0 | -20.0 | 0.17 | 666.67 | 88.89 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | -50.00 | -110.0 | -316.67 |
| 21Q4 (12) | 0.05 | 225.0 | -78.26 | -0.05 | -108.33 | -400.0 | -0.04 | 0.0 | -33.33 | 0.02 | 133.33 | 140.0 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.2 | -1900.0 | -53.85 | -0.03 | -110.34 | 50.0 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 500.00 | 4350.0 | 0 |
| 21Q3 (11) | -0.04 | 60.0 | 0 | 0.6 | 314.29 | 2100.0 | -0.04 | 0.0 | -33.33 | -0.06 | 0 | -300.0 | 0.56 | 247.37 | 1966.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | -108.33 | 90.91 | 0.29 | -3.33 | 2800.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0 | -11.76 | 60.0 | 0 |
| 21Q2 (10) | -0.1 | -433.33 | -600.0 | -0.28 | 0 | -1033.33 | -0.04 | 0.0 | -33.33 | 0 | -100.0 | -100.0 | -0.38 | -1366.67 | -860.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.12 | 340.0 | 175.0 | 0.3 | 233.33 | 236.36 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -29.41 | -227.45 | 0 |
| 21Q1 (9) | 0.03 | -86.96 | 125.0 | 0 | 100.0 | -100.0 | -0.04 | -33.33 | -33.33 | 0.03 | 160.0 | 0 | 0.03 | -86.36 | 130.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.05 | 61.54 | 58.33 | 0.09 | 250.0 | 119.15 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0 | 23.08 | 0 | 0 |
| 20Q4 (8) | 0.23 | 0 | 130.0 | -0.01 | 66.67 | -108.33 | -0.03 | 0.0 | 0.0 | -0.05 | -266.67 | 0 | 0.22 | 833.33 | 0.0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 4.35 | 0 | 0 | -0.13 | -18.18 | 35.0 | -0.06 | -700.0 | -20.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | 0 | -100.0 | -100.0 | -0.03 | -200.0 | 83.33 | -0.03 | 0.0 | -50.0 | 0.03 | 50.0 | 200.0 | -0.03 | -160.0 | 70.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.11 | 31.25 | 35.29 | 0.01 | 104.55 | 107.14 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | 0.02 | 116.67 | 0 | 0.03 | 50.0 | -66.67 | -0.03 | 0.0 | -50.0 | 0.02 | 0 | 166.67 | 0.05 | 150.0 | -44.44 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.16 | -33.33 | -33.33 | -0.22 | 53.19 | 26.67 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.12 | -220.0 | -50.0 | 0.02 | -83.33 | 300.0 | -0.03 | 0.0 | -200.0 | 0 | 0 | 100.0 | -0.1 | -145.45 | -11.11 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | 40.0 | 25.0 | -0.47 | -840.0 | -2250.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 19Q4 (4) | 0.1 | 25.0 | 0.0 | 0.12 | 166.67 | 0.0 | -0.03 | -50.0 | 0.0 | 0 | -100.0 | 0.0 | 0.22 | 320.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.2 | -17.65 | 0.0 | -0.05 | 64.29 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.08 | 0 | 0.0 | -0.18 | -300.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.01 | 133.33 | 0.0 | -0.1 | -211.11 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 3.64 | 92.73 | 0.0 | -0.17 | -41.67 | 0.0 | -0.14 | 53.33 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0 | 100.0 | 0.0 | 0.09 | 1000.0 | 0.0 | -0.02 | -100.0 | 0.0 | -0.03 | -50.0 | 0.0 | 0.09 | 200.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 1.89 | 0 | 0.0 | -0.12 | 25.0 | 0.0 | -0.3 | -1400.0 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -0.08 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.02 | 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 | -0.16 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -800.00 | 0.0 | 0.0 |
