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) | 0.58 | 286.67 | -0.44 | 0 | 0.57 | -56.82 | 0.06 | 500.0 | 0.14 | 0 | 0.11 | 450.0 | -0.21 | 0 | 0.51 | 11.59 | 0.24 | 0 | 0.24 | 0 | 0.13 | 0.0 | 0.02 | 0 | 148.72 | 0 |
| 2022 (9) | 0.15 | 0 | -0.31 | 0 | 1.32 | -17.5 | 0.01 | 0 | -0.16 | 0 | 0.02 | -33.33 | -0.01 | 0 | 0.46 | -69.72 | -0.66 | 0 | -0.47 | 0 | 0.13 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.55 | 0 | 0.02 | -94.44 | 1.6 | 77.78 | 0 | 0 | -0.53 | 0 | 0.03 | 50.0 | 0 | 0 | 1.52 | 221.97 | -0.9 | 0 | -0.72 | 0 | 0.13 | -31.58 | 0.03 | -70.0 | 0.00 | 0 |
| 2020 (7) | -0.73 | 0 | 0.36 | 0 | 0.9 | 0 | 0 | 0 | -0.37 | 0 | 0.02 | -71.43 | 0 | 0 | 0.47 | -34.59 | -1.07 | 0 | -0.76 | 0 | 0.19 | -9.52 | 0.1 | -33.33 | 0.00 | 0 |
| 2019 (6) | -0.25 | 0 | -0.17 | 0 | -0.48 | 0 | 0.01 | 0 | -0.42 | 0 | 0.07 | 0.0 | 0 | 0 | 0.72 | -1.13 | -0.82 | 0 | -0.42 | 0 | 0.21 | 75.0 | 0.15 | 7.14 | 0.00 | 0 |
| 2018 (5) | -0.53 | 0 | 0.3 | -42.31 | -0.33 | 0 | 0 | 0 | -0.23 | 0 | 0.07 | -61.11 | 0 | 0 | 0.73 | -50.24 | -0.76 | 0 | -0.83 | 0 | 0.12 | 0.0 | 0.14 | 100.0 | 0.00 | 0 |
| 2017 (4) | -0.29 | 0 | 0.52 | -68.29 | -1.72 | 0 | -0.01 | 0 | 0.23 | 35.29 | 0.18 | 63.64 | 0.01 | 0 | 1.46 | 108.83 | -0.9 | 0 | -0.78 | 0 | 0.12 | -29.41 | 0.07 | 133.33 | 0.00 | 0 |
| 2016 (3) | -1.47 | 0 | 1.64 | 0 | 0.09 | -96.83 | -0.02 | 0 | 0.17 | 0 | 0.11 | -65.62 | 0 | 0 | 0.70 | -61.18 | -0.52 | 0 | -0.65 | 0 | 0.17 | 30.77 | 0.03 | 50.0 | 0.00 | 0 |
| 2015 (2) | -0.35 | 0 | -1.81 | 0 | 2.84 | 1190.91 | 0.03 | 0 | -2.16 | 0 | 0.32 | 166.67 | 0 | 0 | 1.80 | 141.71 | -0.13 | 0 | -0.09 | 0 | 0.13 | 44.44 | 0.02 | 0 | -583.33 | 0 |
| 2014 (1) | 0.75 | -28.57 | -0.65 | 0 | 0.22 | -70.67 | -0.02 | 0 | 0.1 | 66.67 | 0.12 | 33.33 | 0.09 | 0 | 0.75 | 23.55 | 0.4 | -14.89 | 0.47 | -16.07 | 0.09 | 12.5 | 0 | 0 | 133.93 | -17.09 |
| 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) | -0.23 | -1250.0 | -360.0 | -0.2 | 0 | -385.71 | 0 | 100.0 | -100.0 | 0.02 | 100.0 | 300.0 | -0.43 | -2250.0 | -2250.0 | 0.04 | 300.0 | 300.0 | -0.15 | -650.0 | 0 | 0.69 | 345.14 | 6.25 | -0.1 | -162.5 | 69.7 | -0.11 | -257.14 | 62.07 | 0.04 | 0.0 | -20.0 | 0 | 0 | 100.0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.02 | -97.8 | 166.67 | 0 | 100.0 | 100.0 | -0.27 | -132.93 | -242.11 | 0.01 | -66.67 | 0.0 | 0.02 | -97.26 | 107.14 | 0.01 | -83.33 | 0 | -0.02 | -100.0 | -100.0 | 0.16 | -85.18 | 0 | 0.16 | -20.0 | 300.0 | 0.07 | -68.18 | 450.0 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 18.18 | -95.0 | 106.06 |
| 23Q2 (18) | 0.91 | 858.33 | 378.95 | -0.18 | -200.0 | -260.0 | 0.82 | 4000.0 | 1950.0 | 0.03 | 200.0 | 0 | 0.73 | 505.56 | 421.43 | 0.06 | 0 | 0 | -0.01 | 66.67 | 0 | 1.05 | 0 | 0 | 0.2 | 1100.0 | 600.0 | 0.22 | 340.0 | 633.33 | 0.03 | 0.0 | 0.0 | 0 | -100.0 | 0 | 364.00 | 373.0 | 14.95 |
| 23Q1 (17) | -0.12 | -140.0 | -500.0 | -0.06 | -185.71 | 25.0 | 0.02 | -97.8 | -88.89 | 0.01 | 200.0 | 0.0 | -0.18 | -1000.0 | -260.0 | 0 | -100.0 | 0 | -0.03 | 0 | 0 | -0.00 | -100.0 | 0 | -0.02 | 93.94 | 90.48 | 0.05 | 117.24 | 123.81 | 0.03 | -40.0 | 0.0 | 0.01 | 200.0 | 0 | -133.33 | 0 | 0 |
| 22Q4 (16) | -0.05 | -66.67 | 86.49 | 0.07 | 128.0 | 800.0 | 0.91 | 378.95 | -31.06 | -0.01 | -200.0 | -200.0 | 0.02 | 107.14 | 105.26 | 0.01 | 0 | -66.67 | 0 | 100.0 | 0 | 0.65 | 0 | -87.8 | -0.33 | -312.5 | -10.0 | -0.29 | -1350.0 | 6.45 | 0.05 | 66.67 | 66.67 | -0.01 | 0 | -200.0 | 0.00 | 100.0 | 0 |
| 22Q3 (15) | -0.03 | -115.79 | 88.89 | -0.25 | -400.0 | -1350.0 | 0.19 | 375.0 | 137.5 | 0.01 | 0 | -50.0 | -0.28 | -300.0 | -12.0 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -100.0 | 63.64 | -0.02 | -166.67 | 88.89 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | -300.00 | -194.74 | 0 |
| 22Q2 (14) | 0.19 | 533.33 | -50.0 | -0.05 | 37.5 | -150.0 | 0.04 | -77.78 | -77.78 | 0 | -100.0 | 100.0 | 0.14 | 380.0 | -61.11 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 80.95 | 75.0 | 0.03 | 114.29 | 133.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | 316.67 | 0 | 0 |
| 22Q1 (13) | 0.03 | 108.11 | 110.34 | -0.08 | -700.0 | -366.67 | 0.18 | -86.36 | 800.0 | 0.01 | 0.0 | 0 | -0.05 | 86.84 | 80.77 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.21 | 30.0 | 4.55 | -0.21 | 32.26 | -40.0 | 0.03 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.37 | -37.04 | -48.0 | -0.01 | -150.0 | -105.0 | 1.32 | 1550.0 | 247.37 | 0.01 | -50.0 | 114.29 | -0.38 | -52.0 | -660.0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 5.36 | 0 | 0 | -0.3 | -36.36 | 14.29 | -0.31 | -72.22 | -342.86 | 0.03 | 0.0 | -40.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.27 | -171.05 | 75.68 | 0.02 | 200.0 | 166.67 | 0.08 | -55.56 | -89.19 | 0.02 | 200.0 | 100.0 | -0.25 | -169.44 | 78.07 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.22 | -37.5 | -37.5 | -0.18 | -100.0 | -28.57 | 0.03 | 0.0 | -25.0 | 0.01 | 0.0 | -66.67 | 0.00 | 0 | 0 |
| 21Q2 (10) | 0.38 | 231.03 | -7.32 | -0.02 | -166.67 | 86.67 | 0.18 | 800.0 | 263.64 | -0.02 | 0 | -200.0 | 0.36 | 238.46 | 38.46 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | -0.16 | 27.27 | 5.88 | -0.09 | 40.0 | 66.67 | 0.03 | 0.0 | -40.0 | 0.01 | 0.0 | -66.67 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.29 | -16.0 | -231.82 | 0.03 | -85.0 | -91.43 | 0.02 | -94.74 | 118.18 | 0 | 100.0 | -100.0 | -0.26 | -420.0 | -145.61 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.22 | 37.14 | 42.11 | -0.15 | -114.29 | 48.28 | 0.03 | -40.0 | -40.0 | 0.01 | -50.0 | -75.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.25 | 77.48 | -19.05 | 0.2 | 766.67 | 400.0 | 0.38 | -48.65 | 323.53 | -0.07 | -800.0 | -40.0 | -0.05 | 95.61 | 70.59 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | -0.35 | -118.75 | -45.83 | -0.07 | 50.0 | 56.25 | 0.05 | 25.0 | -16.67 | 0.02 | -33.33 | -50.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -1.11 | -370.73 | -2875.0 | -0.03 | 80.0 | 57.14 | 0.74 | 772.73 | 772.73 | 0.01 | -50.0 | -75.0 | -1.14 | -538.46 | -3700.0 | 0 | -100.0 | -100.0 | 0 | 100.0 | 100.0 | -0.00 | -100.0 | -100.0 | -0.16 | 5.88 | 33.33 | -0.14 | 48.15 | 26.32 | 0.04 | -20.0 | -20.0 | 0.03 | 0.0 | -25.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | 0.41 | 86.36 | 373.33 | -0.15 | -142.86 | -66.67 | -0.11 | 0.0 | -10.0 | 0.02 | -50.0 | -33.33 | 0.26 | -54.39 | 208.33 | 0.02 | 0 | 100.0 | -0.3 | -200.0 | -200.0 | 3.51 | 0 | 861.4 | -0.17 | 55.26 | 15.0 | -0.27 | 6.9 | -170.0 | 0.05 | 0.0 | 0.0 | 0.03 | -25.0 | -25.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | 0.22 | 204.76 | 340.0 | 0.35 | 775.0 | 1266.67 | -0.11 | 35.29 | -10.0 | 0.04 | 180.0 | 0 | 0.57 | 435.29 | 2750.0 | 0 | -100.0 | 0 | 0.3 | 172.73 | 0 | -0.00 | -100.0 | 0 | -0.38 | -58.33 | -171.43 | -0.29 | -81.25 | -1066.67 | 0.05 | -16.67 | 25.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | -0.21 | -625.0 | 0.0 | 0.04 | 157.14 | 0.0 | -0.17 | -54.55 | 0.0 | -0.05 | -225.0 | 0.0 | -0.17 | -466.67 | 0.0 | 0.04 | 100.0 | 0.0 | 0.11 | 650.0 | 0.0 | 1.56 | 82.88 | 0.0 | -0.24 | 0.0 | 0.0 | -0.16 | 15.79 | 0.0 | 0.06 | 20.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.04 | 126.67 | 0.0 | -0.07 | 22.22 | 0.0 | -0.11 | -10.0 | 0.0 | 0.04 | 33.33 | 0.0 | -0.03 | 87.5 | 0.0 | 0.02 | 100.0 | 0.0 | -0.02 | 80.0 | 0.0 | 0.85 | 133.19 | 0.0 | -0.24 | -20.0 | 0.0 | -0.19 | -90.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.15 | -400.0 | 0.0 | -0.09 | -200.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.03 | 0 | 0.0 | -0.24 | -1300.0 | 0.0 | 0.01 | 0 | 0.0 | -0.1 | 0 | 0.0 | 0.36 | 0 | 0.0 | -0.2 | -42.86 | 0.0 | -0.1 | -433.33 | 0.0 | 0.05 | 25.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 0.05 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 45.45 | 0.0 | 0.0 |
