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) | -1.61 | 0 | 0.99 | 0 | -0.1 | 0 | -0.02 | 0 | -0.62 | 0 | 0.03 | 200.0 | 0 | 0 | 2.22 | 275.56 | -0.81 | 0 | 1.62 | 0 | 0.14 | 0.0 | 0.01 | 0 | -90.96 | 0 |
| 2022 (9) | -2.04 | 0 | -4.4 | 0 | 6.22 | 0 | -0.01 | 0 | -6.44 | 0 | 0.01 | 0.0 | 0 | 0 | 0.59 | 8.28 | -0.83 | 0 | -0.79 | 0 | 0.14 | 7.69 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 0.33 | 0 | 2.02 | 1162.5 | -0.1 | 0 | 0.01 | -50.0 | 2.35 | 0 | 0.01 | -50.0 | 0 | 0 | 0.55 | -40.16 | -1.04 | 0 | -0.19 | 0 | 0.13 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.53 | 0 | 0.16 | 0 | -0.03 | 0 | 0.02 | 0 | -0.37 | 0 | 0.02 | 0.0 | 0 | 0 | 0.91 | 10.96 | -0.75 | 0 | -0.33 | 0 | 0.13 | -7.14 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.26 | 0 | -0.22 | 0 | -0.39 | 0 | -0.05 | 0 | -0.48 | 0 | 0.02 | 100.0 | 0 | 0 | 0.82 | 94.24 | -0.45 | 0 | -0.13 | 0 | 0.14 | 75.0 | 0.01 | 0.0 | -1300.00 | 0 |
| 2018 (5) | -0.31 | 0 | -0.33 | 0 | -0.08 | 0 | -0.01 | 0 | -0.64 | 0 | 0.01 | -50.0 | 0 | 0 | 0.42 | -51.27 | -0.41 | 0 | 0.09 | -57.14 | 0.08 | 0.0 | 0.01 | 0.0 | -172.22 | 0 |
| 2017 (4) | 0.11 | -42.11 | 0.08 | -87.3 | 0 | 0 | 0.08 | 0 | 0.19 | -76.83 | 0.02 | -71.43 | 0 | 0 | 0.87 | -69.81 | -0.2 | 0 | 0.21 | -4.55 | 0.08 | 100.0 | 0.01 | 0.0 | 36.67 | -47.89 |
| 2016 (3) | 0.19 | 0 | 0.63 | 16.67 | 0 | 0 | 0 | 0 | 0.82 | 141.18 | 0.07 | 0 | 0 | 0 | 2.88 | 0 | -0.08 | 0 | 0.22 | -4.35 | 0.04 | -20.0 | 0.01 | 0.0 | 70.37 | 0 |
| 2015 (2) | -0.2 | 0 | 0.54 | 1250.0 | 0.13 | 0 | -0.04 | 0 | 0.34 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.07 | 0 | 0.23 | 475.0 | 0.05 | -16.67 | 0.01 | 0.0 | -68.97 | 0 |
| 2014 (1) | -0.12 | 0 | 0.04 | -92.98 | -0.06 | 0 | 0.06 | 0 | -0.08 | 0 | 0.01 | -90.91 | 0 | 0 | 0.38 | -90.46 | -0.22 | 0 | 0.04 | 0 | 0.06 | 20.0 | 0.01 | -88.89 | -109.09 | 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) | -0.36 | 68.42 | 65.05 | -0.39 | -186.67 | 62.14 | -0.03 | -50.0 | -50.0 | 0.01 | 133.33 | -50.0 | -0.75 | -8.7 | 63.59 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.35 | -250.0 | -94.44 | 1.48 | 1380.0 | 1238.46 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | -23.84 | 97.28 | 0 |
| 23Q3 (19) | -1.14 | -1528.57 | -976.92 | 0.45 | -50.0 | 150.56 | -0.02 | 0.0 | 96.83 | -0.03 | -50.0 | 25.0 | -0.69 | -183.13 | 9.21 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 37.5 | 65.52 | 0.1 | -47.37 | 143.48 | 0.03 | -25.0 | 50.0 | 0 | 0 | 0 | -876.92 | -2781.32 | 0 |
| 23Q2 (18) | -0.07 | -75.0 | 61.11 | 0.9 | 4400.0 | 136.44 | -0.02 | 33.33 | -100.75 | -0.02 | -200.0 | 0 | 0.83 | 4250.0 | 131.32 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.16 | 15.79 | 0.0 | 0.19 | 218.75 | 165.52 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -30.43 | 0 | 0 |
| 23Q1 (17) | -0.04 | 96.12 | 95.88 | 0.02 | 101.94 | 300.0 | -0.03 | -50.0 | -100.71 | 0.02 | 0.0 | 100.0 | -0.02 | 99.03 | 97.96 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 10.71 | 285.71 | 0 | -0.19 | -5.56 | 0.0 | -0.16 | -23.08 | -14.29 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -1.03 | -892.31 | -287.27 | -1.03 | -15.73 | -158.86 | -0.02 | 96.83 | 0.0 | 0.02 | 150.0 | 0.0 | -2.06 | -171.05 | -189.57 | 0.01 | 0 | 0 | 0 | 0 | 0 | 2.78 | 0 | 0 | -0.18 | 37.93 | 58.14 | -0.13 | 43.48 | 51.85 | 0.04 | 100.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | 0.13 | 172.22 | 116.67 | -0.89 | 63.97 | -2866.67 | -0.63 | -123.68 | -3050.0 | -0.04 | 0 | -33.33 | -0.76 | 71.32 | -2633.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.29 | -81.25 | -45.0 | -0.23 | 20.69 | -91.67 | 0.02 | -50.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.18 | 81.44 | -800.0 | -2.47 | -24600.0 | -12250.0 | 2.66 | -36.82 | 13400.0 | 0 | -100.0 | 0 | -2.65 | -170.41 | -6525.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.16 | 15.79 | 27.27 | -0.29 | -107.14 | -281.25 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q1 (13) | -0.97 | -276.36 | -273.08 | -0.01 | -100.57 | -103.12 | 4.21 | 21150.0 | 21150.0 | 0.01 | -50.0 | 0.0 | -0.98 | -142.61 | -1733.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.19 | 55.81 | 5.0 | -0.14 | 48.15 | -450.0 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q4 (12) | 0.55 | 816.67 | 1016.67 | 1.75 | 5933.33 | 0 | -0.02 | 0.0 | 0.0 | 0.02 | 166.67 | 166.67 | 2.3 | 7566.67 | 3933.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.43 | -115.0 | -138.89 | -0.27 | -125.0 | -345.45 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q3 (11) | 0.06 | 400.0 | 20.0 | -0.03 | -50.0 | -118.75 | -0.02 | 0.0 | -133.33 | -0.03 | 0 | -175.0 | 0.03 | 175.0 | -85.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.2 | 9.09 | -5.26 | -0.12 | -175.0 | 20.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q2 (10) | -0.02 | 92.31 | 90.91 | -0.02 | -106.25 | -200.0 | -0.02 | 0.0 | 33.33 | 0 | -100.0 | 0 | -0.04 | -166.67 | 80.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.22 | -10.0 | -57.14 | 0.16 | 300.0 | 366.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -10.53 | 97.17 | 0 |
| 21Q1 (9) | -0.26 | -333.33 | 16.13 | 0.32 | 0 | 1700.0 | -0.02 | 0.0 | 50.0 | 0.01 | 133.33 | 0 | 0.06 | 200.0 | 118.18 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.2 | -11.11 | 16.67 | 0.04 | -63.64 | 118.18 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -371.43 | -766.67 | 0 |
| 20Q4 (8) | -0.06 | -220.0 | -200.0 | 0 | -100.0 | 100.0 | -0.02 | -133.33 | 33.33 | -0.03 | -175.0 | -200.0 | -0.06 | -128.57 | -200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.18 | 5.26 | -350.0 | 0.11 | 173.33 | -42.11 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -42.86 | 0 | -257.14 |
| 20Q3 (7) | 0.05 | 122.73 | 125.0 | 0.16 | 700.0 | 233.33 | 0.06 | 300.0 | 121.43 | 0.04 | 0 | 180.0 | 0.21 | 205.0 | 165.62 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.19 | -35.71 | -58.33 | -0.15 | -150.0 | -114.29 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.22 | 29.03 | -320.0 | 0.02 | 200.0 | 0 | -0.03 | 25.0 | 50.0 | 0 | 0 | 0 | -0.2 | 39.39 | -300.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 2.13 | 0 | 6.38 | -0.14 | 41.67 | 12.5 | -0.06 | 72.73 | 57.14 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.31 | -616.67 | -47.62 | -0.02 | 75.0 | -100.0 | -0.04 | -33.33 | -100.0 | 0 | 100.0 | -100.0 | -0.33 | -1550.0 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.24 | -500.0 | -84.62 | -0.22 | -215.79 | -100.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 19Q4 (4) | 0.06 | 130.0 | 0.0 | -0.08 | 33.33 | 0.0 | -0.03 | 89.29 | 0.0 | -0.01 | 80.0 | 0.0 | -0.02 | 93.75 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.04 | 66.67 | 0.0 | 0.19 | 371.43 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 27.27 | 0 | 0.0 |
| 19Q3 (3) | -0.2 | -300.0 | 0.0 | -0.12 | 0 | 0.0 | -0.28 | -366.67 | 0.0 | -0.05 | 0 | 0.0 | -0.32 | -420.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.12 | 25.0 | 0.0 | -0.07 | 50.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.1 | 147.62 | 0.0 | 0 | 100.0 | 0.0 | -0.06 | -200.0 | 0.0 | 0 | -100.0 | 0.0 | 0.1 | 145.45 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 2.00 | 0 | 0.0 | -0.16 | -23.08 | 0.0 | -0.14 | -27.27 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.21 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
