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) | -0.1 | 0 | 0.01 | 0 | 0.17 | 0 | 0.01 | -66.67 | -0.09 | 0 | 0.01 | 0.0 | 0 | 0 | 0.56 | 19.1 | -0.32 | 0 | -0.3 | 0 | 0.12 | -7.69 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.03 | 0 | 0 | 0 | -0.19 | 0 | 0.03 | 0 | 0.03 | -91.89 | 0.01 | -75.0 | 0 | 0 | 0.47 | -75.94 | -0.35 | 0 | -0.35 | 0 | 0.13 | -7.14 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.22 | 0 | 0.59 | 0 | -0.32 | 0 | -0.04 | 0 | 0.37 | 0 | 0.04 | 300.0 | 0 | 0 | 1.96 | 249.02 | -0.37 | 0 | -0.34 | 0 | 0.14 | -26.32 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | 0.04 | 0 | -0.16 | 0 | 0.18 | 0 | 0 | 0 | -0.12 | 0 | 0.01 | -80.0 | 0 | 0 | 0.56 | -71.69 | -0.45 | 0 | -0.28 | 0 | 0.19 | -9.52 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.11 | 0 | 0.24 | 0 | -0.28 | 0 | 0.01 | 0 | 0.13 | 0 | 0.05 | -37.5 | 0 | 0 | 1.98 | -31.8 | -0.28 | 0 | -0.21 | 0 | 0.21 | 16.67 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.05 | 0 | -0.61 | 0 | 0.24 | 0 | -0.01 | 0 | -0.66 | 0 | 0.08 | -33.33 | 0 | 0 | 2.91 | -28.97 | -0.37 | 0 | -0.24 | 0 | 0.18 | -5.26 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | 0.12 | 71.43 | 0.13 | 0 | -0.26 | 0 | 0 | 0 | 0.25 | 525.0 | 0.12 | 9.09 | 0 | 0 | 4.10 | 23.98 | -0.22 | 0 | -0.2 | 0 | 0.19 | -17.39 | 0.01 | -50.0 | 0.00 | 0 |
| 2016 (3) | 0.07 | -68.18 | -0.03 | 0 | -0.66 | 0 | 0.03 | -25.0 | 0.04 | -96.26 | 0.11 | 37.5 | 0 | 0 | 3.30 | 60.62 | -0.3 | 0 | -0.26 | 0 | 0.23 | -32.35 | 0.02 | 100.0 | 0.00 | 0 |
| 2015 (2) | 0.22 | 37.5 | 0.85 | 0 | -0.16 | 0 | 0.04 | 0 | 1.07 | 0 | 0.08 | -50.0 | 0 | 0 | 2.06 | -35.35 | -0.59 | 0 | -0.6 | 0 | 0.34 | -15.0 | 0.01 | -50.0 | 0.00 | 0 |
| 2014 (1) | 0.16 | -60.0 | -0.18 | 0 | 0.13 | 0 | -0.04 | 0 | -0.02 | 0 | 0.16 | -11.11 | -0.01 | 0 | 3.18 | -3.16 | -0.08 | 0 | 0.01 | -91.67 | 0.4 | -2.44 | 0.02 | 0.0 | 37.21 | -48.84 |
| 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) | -0.01 | 83.33 | -107.14 | 0 | 0 | 0 | -0.02 | -100.0 | -100.0 | 0.02 | 300.0 | -66.67 | -0.01 | 83.33 | -107.14 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 81.82 | -128.57 | -0.02 | 77.78 | -133.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -100.00 | 0 | -164.29 |
| 23Q3 (19) | -0.06 | 33.33 | 50.0 | 0 | 0 | 0 | -0.01 | -104.76 | 93.33 | -0.01 | -200.0 | 66.67 | -0.06 | 33.33 | 50.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.11 | -37.5 | -10.0 | -0.09 | 0.0 | 18.18 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.09 | -250.0 | -80.0 | 0 | -100.0 | 0 | 0.21 | 2200.0 | 1150.0 | 0.01 | 0 | 0 | -0.09 | -228.57 | -80.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 2.27 | 0 | 0 | -0.08 | 20.0 | 60.0 | -0.09 | 10.0 | 57.14 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | 0.06 | -57.14 | 0.0 | 0.01 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.07 | -50.0 | 16.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -242.86 | 9.09 | -0.1 | -266.67 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q4 (16) | 0.14 | 216.67 | 180.0 | 0 | 0 | 100.0 | -0.01 | 93.33 | -109.09 | 0.06 | 300.0 | 400.0 | 0.14 | 216.67 | 250.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.07 | 170.0 | 250.0 | 0.06 | 154.55 | 200.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 155.56 | 0 | 86.67 |
| 22Q3 (15) | -0.12 | -140.0 | 0.0 | 0 | 0 | -100.0 | -0.15 | -650.0 | -1400.0 | -0.03 | 0 | -400.0 | -0.12 | -140.0 | -180.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.1 | 50.0 | 16.67 | -0.11 | 47.62 | -22.22 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.05 | -183.33 | 44.44 | 0 | 0 | -100.0 | -0.02 | -100.0 | -100.0 | 0 | -100.0 | 100.0 | -0.05 | -183.33 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.2 | -81.82 | -17.65 | -0.21 | -110.0 | -23.53 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | 0.06 | 20.0 | 220.0 | 0 | 100.0 | -100.0 | -0.01 | -109.09 | 97.5 | 0.01 | 150.0 | 0 | 0.06 | 50.0 | -68.42 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.11 | -650.0 | -22.22 | -0.1 | -600.0 | 0.0 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (12) | 0.05 | 141.67 | -44.44 | -0.01 | -103.7 | -111.11 | 0.11 | 1200.0 | 466.67 | -0.02 | -300.0 | 0 | 0.04 | -73.33 | -77.78 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 1.23 | -75.31 | -25.93 | 0.02 | 116.67 | 150.0 | 0.02 | 122.22 | 300.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 83.33 | 0 | -72.22 |
| 21Q3 (11) | -0.12 | -33.33 | -500.0 | 0.27 | 200.0 | 208.0 | -0.01 | 0.0 | -104.35 | 0.01 | 150.0 | 200.0 | 0.15 | 0 | 168.18 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 5.00 | 65.0 | 0 | -0.12 | 29.41 | -9.09 | -0.09 | 47.06 | -28.57 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.09 | -80.0 | -12.5 | 0.09 | -62.5 | 0 | -0.01 | 97.5 | 50.0 | -0.02 | 0 | 0 | 0 | -100.0 | 100.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 3.03 | 0 | 0 | -0.17 | -88.89 | -21.43 | -0.17 | -70.0 | -183.33 | 0.03 | -25.0 | -40.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.05 | -155.56 | -600.0 | 0.24 | 166.67 | 0 | -0.4 | -1233.33 | -4100.0 | 0 | 0 | 0 | 0.19 | 5.56 | 1800.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.09 | -125.0 | 47.06 | -0.1 | -900.0 | 28.57 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (8) | 0.09 | 200.0 | 550.0 | 0.09 | 136.0 | 800.0 | -0.03 | -113.04 | 86.36 | 0 | 100.0 | -100.0 | 0.18 | 181.82 | 1900.0 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 1.67 | 0 | -30.0 | -0.04 | 63.64 | -300.0 | -0.01 | 85.71 | -133.33 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 300.00 | 0 | 1300.0 |
| 20Q3 (7) | 0.03 | 137.5 | 0 | -0.25 | 0 | -2400.0 | 0.23 | 1250.0 | -4.17 | -0.01 | 0 | -200.0 | -0.22 | -175.0 | -2100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.11 | 21.43 | 8.33 | -0.07 | -16.67 | 30.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.08 | -900.0 | -60.0 | 0 | 0 | 100.0 | -0.02 | -300.0 | 0.0 | 0 | 0 | -100.0 | -0.08 | -900.0 | 42.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | 17.65 | -55.56 | -0.06 | 57.14 | 14.29 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | 0.01 | 150.0 | 125.0 | 0 | -100.0 | -100.0 | 0.01 | 104.55 | 103.57 | 0 | -100.0 | 100.0 | 0.01 | 200.0 | -96.55 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.17 | -950.0 | -88.89 | -0.14 | -566.67 | -133.33 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 19Q4 (4) | -0.02 | 0 | 0.0 | 0.01 | 200.0 | 0.0 | -0.22 | -191.67 | 0.0 | 0.02 | 100.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 2.38 | 11.9 | 0.0 | 0.02 | 116.67 | 0.0 | 0.03 | 130.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | -25.00 | 0 | 0.0 |
| 19Q3 (3) | 0 | 100.0 | 0.0 | -0.01 | 88.89 | 0.0 | 0.24 | 1300.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 92.86 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 2.13 | 0 | 0.0 | -0.12 | -33.33 | 0.0 | -0.1 | -42.86 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.05 | -25.0 | 0.0 | -0.09 | -127.27 | 0.0 | -0.02 | 92.86 | 0.0 | 0.01 | 133.33 | 0.0 | -0.14 | -148.28 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.07 | -16.67 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.04 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.67 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
