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) | -0.57 | 0 | -0.22 | 0 | 0.27 | 125.0 | 0 | 0 | -0.79 | 0 | 0.01 | -50.0 | -0.06 | 0 | 0.37 | -33.71 | -0.87 | 0 | -0.67 | 0 | 0.15 | -11.76 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.53 | 0 | 0.18 | 38.46 | 0.12 | 0 | 0.03 | 0 | -0.35 | 0 | 0.02 | -60.0 | 0.03 | -25.0 | 0.56 | -62.82 | -0.71 | 0 | -0.56 | 0 | 0.17 | 6.25 | 0.01 | 0.0 | 0.00 | 0 |
| 2021 (8) | -0.45 | 0 | 0.13 | -43.48 | -0.13 | 0 | 0 | 0 | -0.32 | 0 | 0.05 | 0.0 | 0.04 | 33.33 | 1.52 | 33.43 | -0.69 | 0 | -0.71 | 0 | 0.16 | 6.67 | 0.01 | 0 | 0.00 | 0 |
| 2020 (7) | -0.33 | 0 | 0.23 | 76.92 | -0.05 | 0 | 0 | 0 | -0.1 | 0 | 0.05 | 0.0 | 0.03 | 50.0 | 1.14 | 127.56 | -0.67 | 0 | -0.64 | 0 | 0.15 | 7.14 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.08 | 0 | 0.13 | 0 | -0.05 | 0 | -0.01 | 0 | 0.05 | 0 | 0.05 | -84.38 | 0.02 | 0 | 0.50 | -90.83 | -0.89 | 0 | -0.95 | 0 | 0.14 | 100.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 0.73 | 356.25 | -1.06 | 0 | 0.01 | 0 | 0.04 | 0 | -0.33 | 0 | 0.32 | 0 | -0.04 | 0 | 5.46 | 0 | -0.66 | 0 | -0.76 | 0 | 0.07 | 75.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | 0.16 | 0 | 0.73 | 0 | -2.99 | 0 | -0.08 | 0 | 0.89 | 0 | 0 | 0 | 0.74 | 0 | -0.00 | 0 | -0.42 | 0 | -0.72 | 0 | 0.04 | -20.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -0.33 | 0 | -0.01 | 0 | 0 | 0 | -0.01 | 0 | -0.34 | 0 | 0.01 | 0 | 0 | 0 | 0.17 | 0 | -1.23 | 0 | -1.47 | 0 | 0.05 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.18 | 0 | -1.0 | 0 | 0 | 0 | -0.04 | 0 | -1.18 | 0 | 0 | 0 | -0.74 | 0 | -0.00 | 0 | -1.23 | 0 | -1.27 | 0 | 0.05 | -16.67 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -2.2 | 0 | 0.28 | -84.78 | 2.47 | 0 | 0 | 0 | -1.92 | 0 | 0.01 | -85.71 | 0 | 0 | 0.07 | -84.49 | -0.86 | 0 | -0.61 | 0 | 0.06 | -40.0 | 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) | -0.14 | -300.0 | -255.56 | -0.01 | 90.0 | -200.0 | -0.01 | 0.0 | -133.33 | 0 | 0 | -100.0 | -0.15 | -400.0 | -250.0 | 0 | 0 | 0 | -0.01 | 0.0 | -200.0 | -0.00 | 0 | 0 | -0.14 | 44.0 | -7.69 | -0.14 | 17.65 | 0.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | 0.07 | 117.5 | 128.0 | -0.1 | -266.67 | -350.0 | -0.01 | -103.33 | -109.09 | 0 | 0 | 0 | -0.03 | 91.18 | 85.71 | 0 | 0 | -100.0 | -0.01 | 0.0 | 0 | -0.00 | 0 | -100.0 | -0.25 | 0.0 | -19.05 | -0.17 | -6.25 | -41.67 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.4 | -300.0 | -233.33 | 0.06 | 135.29 | 20.0 | 0.3 | 3100.0 | 3100.0 | 0 | 0 | 0 | -0.34 | -25.93 | -385.71 | 0 | -100.0 | -100.0 | -0.01 | 75.0 | 0.0 | -0.00 | -100.0 | -100.0 | -0.25 | -13.64 | -13.64 | -0.16 | 20.0 | 5.88 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.1 | -211.11 | 60.0 | -0.17 | -1800.0 | -288.89 | -0.01 | -133.33 | 0.0 | 0 | -100.0 | 0 | -0.27 | -370.0 | -68.75 | 0.01 | 0 | 0 | -0.04 | -500.0 | -233.33 | 1.52 | 0 | 0 | -0.22 | -69.23 | -46.67 | -0.2 | -42.86 | -53.85 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 0.09 | 136.0 | 181.82 | 0.01 | -75.0 | 0 | 0.03 | -72.73 | 400.0 | 0.03 | 0 | 0 | 0.1 | 147.62 | 190.91 | 0 | -100.0 | -100.0 | 0.01 | 0 | -66.67 | -0.00 | -100.0 | -100.0 | -0.13 | 38.1 | -8.33 | -0.14 | -16.67 | 6.67 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.25 | -108.33 | -108.33 | 0.04 | -20.0 | -42.86 | 0.11 | 1200.0 | 1200.0 | 0 | 0 | 0 | -0.21 | -200.0 | -320.0 | 0.01 | 0.0 | 0.0 | 0 | 100.0 | -100.0 | 1.08 | -1.08 | -25.81 | -0.21 | 4.55 | -31.25 | -0.12 | 29.41 | 14.29 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.12 | 52.0 | -233.33 | 0.05 | -44.44 | 150.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.07 | 56.25 | -163.64 | 0.01 | 0 | 0.0 | -0.01 | -133.33 | 66.67 | 1.09 | 0 | -32.61 | -0.22 | -46.67 | 8.33 | -0.17 | -30.77 | 34.62 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.25 | -127.27 | 16.67 | 0.09 | 0 | 80.0 | -0.01 | 0.0 | 90.0 | 0 | 0 | 0 | -0.16 | -45.45 | 36.0 | 0 | -100.0 | -100.0 | 0.03 | 0.0 | 0.0 | -0.00 | -100.0 | -100.0 | -0.15 | -25.0 | 11.76 | -0.13 | 13.33 | 23.53 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.11 | 8.33 | -222.22 | 0 | -100.0 | -100.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.11 | -120.0 | -144.0 | 0.01 | 0.0 | -50.0 | 0.03 | 50.0 | 400.0 | 1.20 | -16.87 | -25.3 | -0.12 | 25.0 | 47.83 | -0.15 | -7.14 | 11.76 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.12 | -233.33 | -9.09 | 0.07 | 250.0 | 333.33 | -0.01 | 0.0 | 50.0 | 0 | 0 | 0 | -0.05 | -145.45 | 64.29 | 0.01 | 0.0 | -50.0 | 0.02 | 166.67 | -50.0 | 1.45 | -10.14 | -16.67 | -0.16 | 33.33 | 27.27 | -0.14 | 46.15 | 30.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | 0.09 | 130.0 | 160.0 | 0.02 | -60.0 | -71.43 | -0.01 | 90.0 | 0.0 | 0 | 0 | 0 | 0.11 | 144.0 | 237.5 | 0.01 | 0.0 | 0 | -0.03 | -200.0 | 0 | 1.61 | 85.48 | 0 | -0.24 | -41.18 | -60.0 | -0.26 | -52.94 | -52.94 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.3 | -433.33 | -76.47 | 0.05 | -68.75 | 150.0 | -0.1 | -900.0 | -900.0 | 0 | 0 | 0 | -0.25 | -200.0 | -66.67 | 0.01 | -50.0 | 0.0 | 0.03 | 400.0 | 0 | 0.87 | -46.09 | -19.13 | -0.17 | 26.09 | -142.86 | -0.17 | 0.0 | -70.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | 0.09 | 181.82 | -55.0 | 0.16 | 633.33 | -23.81 | -0.01 | 50.0 | 0.0 | 0 | 0 | 100.0 | 0.25 | 278.57 | -39.02 | 0.02 | 0.0 | 0 | -0.01 | -125.0 | 0 | 1.61 | -7.26 | 0 | -0.23 | -4.55 | -64.29 | -0.17 | 15.0 | -88.89 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.11 | 26.67 | 0.0 | -0.03 | -142.86 | 25.0 | -0.02 | -100.0 | -100.0 | 0 | 0 | 0 | -0.14 | -75.0 | 6.67 | 0.02 | 0 | -50.0 | 0.04 | 0 | 0 | 1.74 | 0 | 87.83 | -0.22 | -46.67 | -10.0 | -0.2 | -17.65 | 16.67 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.15 | 11.76 | -207.14 | 0.07 | 250.0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.08 | 46.67 | -157.14 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | -0.15 | -114.29 | 25.0 | -0.17 | -70.0 | 29.17 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.17 | -185.0 | 45.16 | 0.02 | -90.48 | 140.0 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | 0 | -0.15 | -136.59 | 58.33 | 0.01 | 0 | 0 | 0 | 0 | -100.0 | 1.08 | 0 | 0 | -0.07 | 50.0 | 80.0 | -0.1 | -11.11 | 73.68 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 0.2 | 281.82 | 0.0 | 0.21 | 625.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | 0.41 | 373.33 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.14 | 30.0 | 0.0 | -0.09 | 62.5 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.11 | -178.57 | 0.0 | -0.04 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.15 | -207.14 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | -100.0 | 0.0 | 0.93 | 87.96 | 0.0 | -0.2 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.14 | 145.16 | 0.0 | 0 | 100.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.14 | 138.89 | 0.0 | 0.01 | 0 | 0.0 | 0.02 | 100.0 | 0.0 | 0.49 | 0 | 0.0 | -0.2 | 42.86 | 0.0 | -0.24 | 36.84 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.31 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
