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) | 1.02 | 0 | 0.13 | 0 | -0.05 | 0 | 0.87 | 0 | 1.15 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.03 | -88.0 | 0.06 | -96.39 | 0.04 | 100.0 | 0 | 0 | 1020.00 | 0 |
| 2022 (9) | -1.21 | 0 | -0.11 | 0 | 0.56 | 0 | -0.79 | 0 | -1.32 | 0 | 0.15 | 200.0 | 0 | 0 | 3.37 | 111.69 | 0.25 | 525.0 | 1.66 | 0 | 0.02 | -71.43 | 0 | 0 | -72.02 | 0 |
| 2021 (8) | -0.07 | 0 | -0.05 | 0 | -0.15 | 0 | 0.03 | 0 | -0.12 | 0 | 0.05 | 25.0 | 0 | 0 | 1.59 | -79.3 | 0.04 | 0 | -0.48 | 0 | 0.07 | -12.5 | 0.01 | 0.0 | 0.00 | 0 |
| 2020 (7) | -0.44 | 0 | -0.17 | 0 | 0.41 | -58.16 | -0.08 | 0 | -0.61 | 0 | 0.04 | -93.22 | 0 | 0 | 7.69 | -97.91 | -0.61 | 0 | -0.57 | 0 | 0.08 | 60.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | -0.46 | 0 | 0.31 | 24.0 | 0.98 | 0 | 0.08 | -33.33 | -0.15 | 0 | 0.59 | 2850.0 | 0 | 0 | 368.75 | 7275.0 | -0.39 | 0 | -0.27 | 0 | 0.05 | 25.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | 0.52 | 136.36 | 0.25 | 525.0 | -1.13 | 0 | 0.12 | 0 | 0.77 | 196.15 | 0.02 | 100.0 | 0 | 0 | 5.00 | 1385.0 | -3.69 | 0 | -3.99 | 0 | 0.04 | -50.0 | 0.01 | -80.0 | 0.00 | 0 |
| 2017 (4) | 0.22 | 0 | 0.04 | -63.64 | -0.01 | 0 | 0 | 0 | 0.26 | 0 | 0.01 | -90.0 | 0 | 0 | 0.34 | -77.58 | -1.16 | 0 | -1.35 | 0 | 0.08 | -71.43 | 0.05 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.94 | 0 | 0.11 | 0 | -0.01 | 0 | -0.08 | 0 | -0.83 | 0 | 0.1 | 233.33 | 0 | 0 | 1.50 | 126.73 | -0.63 | 0 | -0.5 | 0 | 0.28 | -41.67 | 0.05 | 400.0 | 0.00 | 0 |
| 2015 (2) | 0.23 | 0 | -0.03 | 0 | -0.32 | 0 | -0.04 | 0 | 0.2 | 0 | 0.03 | -87.5 | 0 | 0 | 0.66 | -80.08 | -0.89 | 0 | -1.32 | 0 | 0.48 | 2.13 | 0.01 | -50.0 | 0.00 | 0 |
| 2014 (1) | -0.42 | 0 | 0.04 | -94.74 | -0.08 | 0 | -0.02 | 0 | -0.38 | 0 | 0.24 | -86.13 | 0 | 0 | 3.32 | -88.59 | -0.35 | 0 | -0.23 | 0 | 0.47 | 67.86 | 0.02 | 0.0 | -161.54 | 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) | 0.2 | -64.91 | 122.22 | 0.11 | 0 | 1200.0 | -0.01 | 0.0 | 0.0 | 0.27 | -56.45 | 175.0 | 0.31 | -45.61 | 287.5 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.05 | -266.67 | -155.56 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 2000.00 | -64.91 | 2122.22 |
| 23Q3 (19) | 0.57 | 185.0 | 170.37 | 0 | 0 | 100.0 | -0.01 | 0.0 | 0.0 | 0.62 | 3200.0 | 244.19 | 0.57 | 185.0 | 167.86 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.03 | 0.0 | -57.14 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 5700.00 | 1040.0 | 11781.48 |
| 23Q2 (18) | 0.2 | 300.0 | 400.0 | 0 | -100.0 | 100.0 | -0.01 | 0.0 | 0.0 | -0.02 | 0 | 0 | 0.2 | 185.71 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.03 | 50.0 | -62.5 | 0.03 | 0.0 | 250.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 500.00 | 300.0 | 0 |
| 23Q1 (17) | 0.05 | -44.44 | 109.43 | 0.02 | 300.0 | 166.67 | -0.01 | 0.0 | -101.67 | 0 | 100.0 | 0 | 0.07 | -12.5 | 112.5 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.02 | -77.78 | 0 | 0.03 | -66.67 | 150.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 125.00 | 38.89 | 0 |
| 22Q4 (16) | 0.09 | 111.11 | 550.0 | -0.01 | 66.67 | 87.5 | -0.01 | 0.0 | -112.5 | -0.36 | 16.28 | -1300.0 | 0.08 | 109.52 | 180.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 2.48 | 6.61 | -31.2 | 0.09 | 28.57 | 350.0 | 0.09 | -94.55 | 116.98 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 90.00 | 284.44 | 0 |
| 22Q3 (15) | -0.81 | -2125.0 | -606.25 | -0.03 | 25.0 | -200.0 | -0.01 | 0.0 | 0 | -0.43 | 0 | -975.0 | -0.84 | 0 | -542.11 | 0.03 | -25.0 | 0 | 0 | 0 | 0 | 2.33 | -27.91 | 0 | 0.07 | -12.5 | -22.22 | 1.65 | 8350.0 | 1962.5 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | -48.80 | 0 | -130.5 |
| 22Q2 (14) | 0.04 | 107.55 | 112.5 | -0.04 | -33.33 | -300.0 | -0.01 | -101.67 | 0.0 | 0 | 0 | -100.0 | 0 | 100.0 | 100.0 | 0.04 | -20.0 | 300.0 | 0 | 0 | 0 | 3.23 | -54.19 | 74.19 | 0.08 | 0 | 366.67 | -0.02 | 66.67 | -200.0 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q1 (13) | -0.53 | -2550.0 | -581.82 | -0.03 | 62.5 | 0 | 0.6 | 650.0 | 372.73 | 0 | -100.0 | 0 | -0.56 | -460.0 | -609.09 | 0.05 | 25.0 | 0 | 0 | 0 | 0 | 7.04 | 95.42 | 0 | 0 | -100.0 | 100.0 | -0.06 | 88.68 | 0.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.02 | -112.5 | -140.0 | -0.08 | -366.67 | -100.0 | 0.08 | 0 | -83.67 | 0.03 | 175.0 | 0 | -0.1 | -152.63 | -1100.0 | 0.04 | 0 | 300.0 | 0 | 0 | 0 | 3.60 | 0 | 44.14 | 0.02 | -77.78 | 107.14 | -0.53 | -762.5 | -103.85 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q3 (11) | 0.16 | 150.0 | 180.0 | 0.03 | 400.0 | 0 | 0 | 100.0 | 100.0 | -0.04 | -200.0 | -500.0 | 0.19 | 157.58 | 195.0 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.09 | 400.0 | 181.82 | 0.08 | 300.0 | 233.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 160.00 | 120.0 | 0 |
| 21Q2 (10) | -0.32 | -390.91 | -77.78 | -0.01 | 0 | 92.86 | -0.01 | 95.45 | 0.0 | 0.04 | 0 | 144.44 | -0.33 | -400.0 | -3.12 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.85 | 0 | 0 | -0.03 | 25.0 | 72.73 | 0.02 | 133.33 | 128.57 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -800.00 | 0 | 0 |
| 21Q1 (9) | 0.11 | 120.0 | 200.0 | 0 | 100.0 | -100.0 | -0.22 | -144.9 | -633.33 | 0 | 0 | 0 | 0.11 | 1000.0 | 222.22 | 0 | -100.0 | 0 | 0 | 0 | -100.0 | -0.00 | -100.0 | 0 | -0.04 | 85.71 | 66.67 | -0.06 | 76.92 | 64.71 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | 0.05 | 125.0 | -89.36 | -0.04 | 0 | 90.0 | 0.49 | 1325.0 | -48.96 | 0 | -100.0 | 100.0 | 0.01 | 105.0 | -85.71 | 0.01 | -66.67 | -97.44 | 0 | 100.0 | 0 | 2.50 | -93.33 | -99.81 | -0.28 | -154.55 | -300.0 | -0.26 | -333.33 | -100.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.2 | -11.11 | -66.67 | 0 | 100.0 | 100.0 | -0.04 | -300.0 | -100.0 | 0.01 | 111.11 | -94.74 | -0.2 | 37.5 | -25.0 | 0.03 | 0 | -84.21 | -0.02 | 0 | 0 | 37.50 | 0 | -90.13 | -0.11 | 0.0 | -10.0 | -0.06 | 14.29 | -700.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q2 (6) | -0.18 | -63.64 | -190.0 | -0.14 | -800.0 | 0 | -0.01 | 66.67 | -116.67 | -0.09 | 0 | -350.0 | -0.32 | -255.56 | -260.0 | 0 | 0 | -100.0 | 0 | -100.0 | 0 | -0.00 | 0 | -100.0 | -0.11 | 8.33 | 8.33 | -0.07 | 58.82 | -40.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.11 | -123.4 | 89.0 | 0.02 | 105.0 | -97.33 | -0.03 | -103.12 | -200.0 | 0 | 100.0 | 0 | -0.09 | -228.57 | 64.0 | 0 | -100.0 | 0 | 0.01 | 0 | 0 | -0.00 | -100.0 | 0 | -0.12 | -71.43 | -20.0 | -0.17 | -30.77 | -54.55 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 0.47 | 491.67 | 0.0 | -0.4 | -900.0 | 0.0 | 0.96 | 4900.0 | 0.0 | -0.09 | -147.37 | 0.0 | 0.07 | 143.75 | 0.0 | 0.39 | 105.26 | 0.0 | 0 | 0 | 0.0 | 1300.00 | 242.11 | 0.0 | -0.07 | 30.0 | 0.0 | -0.13 | -1400.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (3) | -0.12 | -160.0 | 0.0 | -0.04 | 0 | 0.0 | -0.02 | -133.33 | 0.0 | 0.19 | 1050.0 | 0.0 | -0.16 | -180.0 | 0.0 | 0.19 | 1800.0 | 0.0 | 0 | 0 | 0.0 | 380.00 | 1800.0 | 0.0 | -0.1 | 16.67 | 0.0 | 0.01 | 120.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | -600.00 | 0 | 0.0 |
| 19Q2 (2) | 0.2 | 120.0 | 0.0 | 0 | -100.0 | 0.0 | 0.06 | 700.0 | 0.0 | -0.02 | 0 | 0.0 | 0.2 | 180.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 20.00 | 0 | 0.0 | -0.12 | -20.0 | 0.0 | -0.05 | 54.55 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -1.0 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
