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) | 1.66 | 0 | -0.67 | 0 | -0.64 | 0 | 0 | 0 | 0.99 | 0 | 0.27 | 125.0 | 0 | 0 | 4.20 | 266.02 | -0.86 | 0 | 0.03 | 0 | 0.18 | 20.0 | 0.01 | 0.0 | 754.55 | 0 |
| 2022 (9) | -0.78 | 0 | -0.13 | 0 | 1.47 | -42.13 | -0.75 | 0 | -0.91 | 0 | 0.12 | -57.14 | 0 | 0 | 1.15 | -88.65 | -0.49 | 0 | -0.5 | 0 | 0.15 | 15.38 | 0.01 | 0 | 0.00 | 0 |
| 2021 (8) | -3.79 | 0 | -0.29 | 0 | 2.54 | 0 | 0.74 | 0 | -4.08 | 0 | 0.28 | 1300.0 | 0 | 0 | 10.11 | 1259.57 | -0.91 | 0 | -0.85 | 0 | 0.13 | 116.67 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | 0.28 | 115.38 | 0.32 | 0 | -0.04 | 0 | -0.01 | 0 | 0.6 | 650.0 | 0.02 | -60.0 | 0 | 0 | 0.74 | -68.77 | 0.04 | 300.0 | 0.13 | 0 | 0.06 | -14.29 | 0 | 0 | 147.37 | -20.65 |
| 2019 (6) | 0.13 | 333.33 | -0.05 | 0 | -0.03 | 0 | 0 | 0 | 0.08 | 0 | 0.05 | 400.0 | 0 | 0 | 2.38 | 226.19 | 0.01 | 0 | 0 | 0 | 0.07 | 250.0 | 0 | 0 | 185.71 | 0 |
| 2018 (5) | 0.03 | -62.5 | -0.06 | 0 | 0 | 0 | 0 | 0 | -0.03 | 0 | 0.01 | -80.0 | 0 | 0 | 0.73 | -81.61 | -0.34 | 0 | -0.29 | 0 | 0.02 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | 0.08 | 0 | -0.05 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0 | 0.05 | 0 | 0 | 0 | 3.97 | 0 | -0.32 | 0 | -0.39 | 0 | 0.02 | -60.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -0.53 | 0 | 0.01 | 0 | 0 | 0 | 0.01 | 0.0 | -0.52 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.22 | 0 | -0.16 | 0 | 0.05 | -37.5 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 0.15 | -79.73 | -0.26 | 0 | -0.43 | 0 | 0.01 | 0 | -0.11 | 0 | 0.01 | 0.0 | 0 | 0 | 0.74 | 294.85 | -0.26 | 0 | -0.22 | 0 | 0.08 | -20.0 | 0.01 | 0 | 0.00 | 0 |
| 2014 (1) | 0.74 | -47.14 | 0 | 0 | -0.36 | 0 | 0 | 0 | 0.74 | -45.99 | 0.01 | -66.67 | 0 | 0 | 0.19 | -60.77 | 0.31 | 106.67 | 0.39 | 77.27 | 0.1 | 0.0 | 0 | 0 | 151.02 | -65.48 |
| 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) | 0.41 | 7.89 | 4200.0 | -0.47 | -213.33 | 0 | -0.01 | 96.0 | -101.2 | 0.04 | 0 | 103.51 | -0.06 | -126.09 | -500.0 | 0.09 | -30.77 | 0 | 0 | 0 | 0 | 7.50 | -0.19 | 0 | -0.35 | -66.67 | -337.5 | 0.52 | 425.0 | 373.68 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 71.93 | 0 | 0 |
| 23Q3 (19) | 0.38 | 8.57 | 375.0 | -0.15 | -650.0 | -650.0 | -0.25 | -143.86 | 70.24 | 0 | -100.0 | 100.0 | 0.23 | -30.3 | 283.33 | 0.13 | 550.0 | 1200.0 | 0 | 0 | 0 | 7.51 | 591.33 | 2086.71 | -0.21 | -50.0 | 27.59 | -0.16 | -45.45 | 20.0 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | 0.35 | -31.37 | 151.47 | -0.02 | 33.33 | 0.0 | 0.57 | 160.0 | -61.74 | 0.01 | 116.67 | 104.35 | 0.33 | -31.25 | 147.14 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 1.09 | -40.22 | 67.93 | -0.14 | 17.65 | -16.67 | -0.11 | 47.62 | 8.33 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | 0.51 | 5200.0 | 383.33 | -0.03 | 0 | 66.67 | -0.95 | -214.46 | -9400.0 | -0.06 | 94.74 | -107.89 | 0.48 | 4900.0 | 277.78 | 0.03 | 0 | -66.67 | 0 | 0 | 0 | 1.82 | 0 | -48.48 | -0.17 | -112.5 | -1800.0 | -0.21 | -10.53 | -2200.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | -0.01 | -112.5 | 99.31 | 0 | 100.0 | 100.0 | 0.83 | 198.81 | -15.31 | -1.14 | -714.29 | -254.05 | -0.01 | -116.67 | 99.34 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.08 | 72.41 | 60.0 | -0.19 | 5.0 | -5.56 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | 0.08 | 111.76 | 105.19 | -0.02 | 0.0 | 81.82 | -0.84 | -156.38 | -153.16 | -0.14 | 39.13 | -1500.0 | 0.06 | 108.57 | 103.64 | 0.01 | -50.0 | -90.0 | 0 | 0 | 0 | 0.34 | -46.91 | -97.7 | -0.29 | -141.67 | 3.33 | -0.2 | -66.67 | 31.03 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.68 | -277.78 | -142.86 | -0.02 | 77.78 | 0.0 | 1.49 | 15000.0 | 15000.0 | -0.23 | -130.26 | -1050.0 | -0.7 | -159.26 | -133.33 | 0.02 | -77.78 | 0.0 | 0 | 0 | 0 | 0.65 | -81.66 | -92.88 | -0.12 | -1300.0 | 57.14 | -0.12 | -1300.0 | 55.56 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q1 (13) | -0.18 | 87.5 | 66.67 | -0.09 | -12.5 | -12.5 | -0.01 | -101.02 | 0.0 | 0.76 | 2.7 | 3700.0 | -0.27 | 82.24 | 56.45 | 0.09 | 0.0 | 28.57 | 0 | 0 | 0 | 3.53 | -38.43 | -83.87 | 0.01 | 105.0 | 107.69 | 0.01 | 105.56 | 109.09 | 0.04 | 0.0 | 100.0 | 0 | 0 | 0 | -360.00 | 0 | 0 |
| 21Q4 (12) | -1.44 | 6.49 | -460.0 | -0.08 | 27.27 | -126.67 | 0.98 | -37.97 | 9900.0 | 0.74 | 7300.0 | 0 | -1.52 | 7.88 | -317.14 | 0.09 | -10.0 | 350.0 | 0 | 0 | 0 | 5.73 | -61.59 | 89.17 | -0.2 | 33.33 | -900.0 | -0.18 | 37.93 | -1000.0 | 0.04 | 33.33 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q3 (11) | -1.54 | -450.0 | -2100.0 | -0.11 | -450.0 | 0 | 1.58 | 15900.0 | 15900.0 | 0.01 | 150.0 | 0 | -1.65 | -450.0 | -2257.14 | 0.1 | 400.0 | 0 | 0 | 0 | 0 | 14.93 | 64.18 | 0 | -0.3 | -7.14 | -1600.0 | -0.29 | -7.41 | -825.0 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q2 (10) | -0.28 | 48.15 | -100.0 | -0.02 | 75.0 | -166.67 | -0.01 | 0.0 | 0.0 | -0.02 | -200.0 | -300.0 | -0.3 | 51.61 | -172.73 | 0.02 | -71.43 | 0 | 0 | 0 | 0 | 9.09 | -58.44 | 0 | -0.28 | -115.38 | -2700.0 | -0.27 | -145.45 | -640.0 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (9) | -0.54 | -235.0 | -700.0 | -0.08 | -126.67 | 0 | -0.01 | 0.0 | 0.0 | 0.02 | 0 | 300.0 | -0.62 | -188.57 | -788.89 | 0.07 | 250.0 | 0 | 0 | 0 | 0 | 21.88 | 621.88 | 0 | -0.13 | -550.0 | -360.0 | -0.11 | -650.0 | -650.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q4 (8) | 0.4 | 671.43 | 48.15 | 0.3 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.7 | 1100.0 | 159.26 | 0.02 | 0 | 0 | 0 | 0 | 0 | 3.03 | 0 | 0 | -0.02 | -200.0 | -100.0 | 0.02 | -50.0 | 150.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 1000.00 | 814.29 | 0 |
| 20Q3 (7) | -0.07 | 50.0 | -600.0 | 0 | -100.0 | 0 | -0.01 | 0.0 | 0.0 | 0 | -100.0 | 100.0 | -0.07 | 36.36 | -600.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 300.0 | 200.0 | 0.04 | -20.0 | 180.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | -140.00 | 40.0 | 0 |
| 20Q2 (6) | -0.14 | -255.56 | -55.56 | 0.03 | 0 | 250.0 | -0.01 | 0.0 | 0.0 | 0.01 | 200.0 | 0.0 | -0.11 | -222.22 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.01 | -120.0 | -150.0 | 0.05 | 150.0 | 25.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | -233.33 | -177.78 | -55.56 |
| 20Q1 (5) | 0.09 | -66.67 | 400.0 | 0 | 0 | 100.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | 0.09 | -66.67 | 250.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.05 | 600.0 | 150.0 | 0.02 | 150.0 | -66.67 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 300.00 | 0 | 800.0 |
| 19Q4 (4) | 0.27 | 2800.0 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 0.27 | 2800.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.01 | 50.0 | 0.0 | -0.04 | 20.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.01 | 88.89 | 0.0 | 0 | 100.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | -200.0 | 0.0 | -0.01 | 90.91 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.02 | -200.0 | 0.0 | -0.05 | -225.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -0.09 | -200.0 | 0.0 | -0.02 | 33.33 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 200.0 | 0.0 | -0.11 | -83.33 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 3.39 | -37.85 | 0.0 | 0.02 | 0.0 | 0.0 | 0.04 | -33.33 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | -150.00 | -250.0 | 0.0 |
| 19Q1 (1) | -0.03 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.45 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -42.86 | 0.0 | 0.0 |
