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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | -0.28 | 0 | -1.11 | 0 | -0.37 | 0 | 0 | 0 | -1.39 | 0 | 0.23 | 91.67 | -0.03 | 0 | 5.54 | 107.83 | 0.01 | -96.15 | 0.05 | -80.77 | 0.2 | 11.11 | 0.11 | 10.0 | -77.78 | 0 |
| 2021 (9) | 0.34 | -33.33 | -0.47 | 0 | 1.91 | 0 | 0 | 0 | -0.13 | 0 | 0.12 | 20.0 | -0.19 | 0 | 2.67 | 24.27 | 0.26 | -27.78 | 0.26 | -23.53 | 0.18 | 12.5 | 0.1 | -33.33 | 62.96 | -19.75 |
| 2020 (8) | 0.51 | -42.05 | -0.12 | 0 | -0.33 | 0 | 0 | 0 | 0.39 | -51.25 | 0.1 | 400.0 | 0 | 0 | 2.15 | 334.55 | 0.36 | 33.33 | 0.34 | 41.67 | 0.16 | 6.67 | 0.15 | -11.76 | 78.46 | -50.07 |
| 2019 (7) | 0.88 | 109.52 | -0.08 | 0 | -0.24 | 0 | 0 | 0 | 0.8 | 35.59 | 0.02 | -71.43 | -0.01 | 0 | 0.49 | -68.11 | 0.27 | -10.0 | 0.24 | -4.0 | 0.15 | 36.36 | 0.17 | 13.33 | 157.14 | 90.82 |
| 2018 (6) | 0.42 | -34.38 | 0.17 | 0 | -0.12 | 0 | -0.03 | 0 | 0.59 | 637.5 | 0.07 | -53.33 | 0 | 0 | 1.55 | -55.29 | 0.3 | 11.11 | 0.25 | 19.05 | 0.11 | 0.0 | 0.15 | 87.5 | 82.35 | -48.53 |
| 2017 (5) | 0.64 | 68.42 | -0.56 | 0 | 0.18 | -91.35 | -0.01 | 0 | 0.08 | 0 | 0.15 | 15.38 | -0.09 | 0 | 3.46 | 7.92 | 0.27 | -25.0 | 0.21 | -32.26 | 0.11 | 10.0 | 0.08 | 100.0 | 160.00 | 89.47 |
| 2016 (4) | 0.38 | 0 | -0.47 | 0 | 2.08 | 20700.0 | 0.04 | 0 | -0.09 | 0 | 0.13 | 0 | -0.06 | 0 | 3.21 | 0 | 0.36 | 0 | 0.31 | 0 | 0.1 | 0 | 0.04 | 0 | 84.44 | 0 |
| 2015 (3) | 0 | 0 | 0 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 22Q4 (20) | -0.12 | 33.33 | -340.0 | -0.13 | 48.0 | -85.71 | -0.02 | 93.33 | 92.86 | 0 | 0 | 0 | -0.25 | 41.86 | -1150.0 | 0.02 | -84.62 | -60.0 | 0.01 | 133.33 | 0 | 3.92 | -77.38 | 11.37 | -0.21 | -133.33 | -240.0 | -0.17 | -466.67 | -230.77 | 0.06 | 20.0 | 20.0 | 0.03 | 0.0 | 50.0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (19) | -0.18 | -5.88 | -185.71 | -0.25 | 47.92 | -733.33 | -0.3 | -1400.0 | -113.45 | 0 | 0 | 0 | -0.43 | 33.85 | -338.89 | 0.13 | 160.0 | 0 | -0.03 | -400.0 | 0 | 17.33 | 385.33 | 0 | -0.09 | -150.0 | -350.0 | -0.03 | -120.0 | -250.0 | 0.05 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -360.00 | -387.06 | -271.43 |
| 22Q2 (18) | -0.17 | -189.47 | -230.77 | -0.48 | -92.0 | -54.84 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -0.65 | -983.33 | -261.11 | 0.05 | 25.0 | 25.0 | 0.01 | 133.33 | 105.26 | 3.57 | 33.93 | -3.57 | 0.18 | 50.0 | 125.0 | 0.15 | 50.0 | 114.29 | 0.05 | 0.0 | 0.0 | 0.03 | 50.0 | 0.0 | -73.91 | -166.13 | -185.28 |
| 22Q1 (17) | 0.19 | 280.0 | 480.0 | -0.25 | -257.14 | -316.67 | -0.02 | 92.86 | 0.0 | 0 | 0 | 0 | -0.06 | -200.0 | 45.45 | 0.04 | -20.0 | 33.33 | -0.03 | 0 | 0 | 2.67 | -24.27 | -9.33 | 0.12 | -20.0 | 140.0 | 0.1 | -23.08 | 150.0 | 0.05 | 0.0 | 25.0 | 0.02 | 0.0 | 0.0 | 111.76 | 347.06 | 323.53 |
| 21Q4 (16) | 0.05 | -76.19 | -64.29 | -0.07 | -133.33 | -250.0 | -0.28 | -112.56 | -2900.0 | 0 | 0 | 0 | -0.02 | -111.11 | -116.67 | 0.05 | 0 | 400.0 | 0 | 0 | 0 | 3.52 | 0 | 385.92 | 0.15 | 850.0 | 7.14 | 0.13 | 550.0 | 18.18 | 0.05 | 0.0 | 25.0 | 0.02 | -33.33 | -33.33 | 25.00 | -88.1 | -67.86 |
| 21Q3 (15) | 0.21 | 61.54 | 90.91 | -0.03 | 90.32 | 40.0 | 2.23 | 11250.0 | 1113.64 | 0 | 0 | 0 | 0.18 | 200.0 | 200.0 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.02 | -125.0 | -118.18 | 0.02 | -71.43 | -83.33 | 0.05 | 0.0 | 25.0 | 0.03 | 0.0 | 0.0 | 210.00 | 142.31 | 262.73 |
| 21Q2 (14) | 0.13 | 360.0 | -45.83 | -0.31 | -416.67 | -675.0 | -0.02 | 0.0 | 80.0 | 0 | 0 | 0 | -0.18 | -63.64 | -190.0 | 0.04 | 33.33 | 0.0 | -0.19 | 0 | 0 | 3.70 | 25.93 | 6.48 | 0.08 | 60.0 | -20.0 | 0.07 | 75.0 | -22.22 | 0.05 | 25.0 | 25.0 | 0.03 | 50.0 | -25.0 | 86.67 | 273.33 | -38.61 |
| 21Q1 (13) | -0.05 | -135.71 | -350.0 | -0.06 | -200.0 | -500.0 | -0.02 | -300.0 | 33.33 | 0 | 0 | 0 | -0.11 | -191.67 | -1200.0 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 2.94 | 305.88 | 135.29 | 0.05 | -64.29 | 400.0 | 0.04 | -63.64 | 100.0 | 0.04 | 0.0 | 33.33 | 0.02 | -33.33 | -50.0 | -50.00 | -164.29 | -325.0 |
| 20Q4 (12) | 0.14 | 27.27 | -39.13 | -0.02 | 60.0 | 0.0 | 0.01 | 104.55 | 150.0 | 0 | 0 | -100.0 | 0.12 | 100.0 | -42.86 | 0.01 | -66.67 | 0.0 | 0 | 0 | 100.0 | 0.72 | -67.87 | -21.74 | 0.14 | 27.27 | 100.0 | 0.11 | -8.33 | 57.14 | 0.04 | 0.0 | 0.0 | 0.03 | 0.0 | -25.0 | 77.78 | 34.34 | -49.28 |
| 20Q3 (11) | 0.11 | -54.17 | -54.17 | -0.05 | -25.0 | -150.0 | -0.22 | -120.0 | -29.41 | 0 | 0 | 100.0 | 0.06 | -70.0 | -72.73 | 0.03 | -25.0 | 0 | 0 | 0 | 0 | 2.26 | -35.15 | 0 | 0.11 | 10.0 | 37.5 | 0.12 | 33.33 | 100.0 | 0.04 | 0.0 | 0.0 | 0.03 | -25.0 | -25.0 | 57.89 | -58.99 | -66.23 |
| 20Q2 (10) | 0.24 | 1100.0 | 41.18 | -0.04 | -300.0 | -33.33 | -0.1 | -233.33 | -400.0 | 0 | 0 | 0 | 0.2 | 1900.0 | 42.86 | 0.04 | 300.0 | 0 | 0 | 0 | 0 | 3.48 | 178.26 | 0 | 0.1 | 900.0 | 25.0 | 0.09 | 350.0 | 50.0 | 0.04 | 33.33 | 0.0 | 0.04 | 0.0 | 0.0 | 141.18 | 535.29 | 16.26 |
| 20Q1 (9) | 0.02 | -91.3 | -92.0 | -0.01 | 50.0 | 0.0 | -0.03 | -50.0 | -50.0 | 0 | -100.0 | 0 | 0.01 | -95.24 | -95.83 | 0.01 | 0.0 | 0.0 | 0 | 100.0 | 0 | 1.25 | 35.0 | 16.25 | 0.01 | -85.71 | -66.67 | 0.02 | -71.43 | -66.67 | 0.03 | -25.0 | -25.0 | 0.04 | 0.0 | 0.0 | 22.22 | -85.51 | -87.56 |
| 19Q4 (8) | 0.23 | -4.17 | -17.86 | -0.02 | 0.0 | 77.78 | -0.02 | 88.24 | 0 | 0.07 | 200.0 | 0 | 0.21 | -4.55 | 10.53 | 0.01 | 0 | 0.0 | -0.01 | 0 | 85.71 | 0.93 | 0 | -1.85 | 0.07 | -12.5 | 16.67 | 0.07 | 16.67 | 40.0 | 0.04 | 0.0 | 100.0 | 0.04 | 0.0 | 0.0 | 153.33 | -10.56 | -39.76 |
| 19Q3 (7) | 0.24 | 41.18 | 1100.0 | -0.02 | 33.33 | 50.0 | -0.17 | -750.0 | -41.67 | -0.07 | 0 | 0 | 0.22 | 57.14 | 1200.0 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | 0.08 | 0.0 | -33.33 | 0.06 | 0.0 | -33.33 | 0.04 | 0.0 | 100.0 | 0.04 | 0.0 | 0.0 | 171.43 | 41.18 | 1185.71 |
| 19Q2 (6) | 0.17 | -32.0 | 21.43 | -0.03 | -200.0 | -117.65 | -0.02 | 0.0 | 0 | 0 | 0 | 100.0 | 0.14 | -41.67 | -54.84 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.08 | 166.67 | 0.0 | 0.06 | 0.0 | -14.29 | 0.04 | 0.0 | 33.33 | 0.04 | 0.0 | 0.0 | 121.43 | -32.0 | 21.43 |
| 19Q1 (5) | 0.25 | -10.71 | 1350.0 | -0.01 | 88.89 | -108.33 | -0.02 | 0 | 0 | 0 | 0 | 100.0 | 0.24 | 26.32 | 140.0 | 0.01 | 0.0 | -66.67 | 0 | 100.0 | -100.0 | 1.08 | 13.98 | -60.57 | 0.03 | -50.0 | -40.0 | 0.06 | 20.0 | 50.0 | 0.04 | 100.0 | 33.33 | 0.04 | 0.0 | 0.0 | 178.57 | -29.85 | 1082.14 |
| 18Q4 (4) | 0.28 | 1300.0 | 0.0 | -0.09 | -125.0 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.19 | 1050.0 | 0.0 | 0.01 | -66.67 | 0.0 | -0.07 | -250.0 | 0.0 | 0.94 | -61.64 | 0.0 | 0.06 | -50.0 | 0.0 | 0.05 | -44.44 | 0.0 | 0.02 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 254.55 | 1809.09 | 0.0 |
| 18Q3 (3) | 0.02 | -85.71 | 0.0 | -0.04 | -123.53 | 0.0 | -0.12 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.02 | -106.45 | 0.0 | 0.03 | 200.0 | 0.0 | -0.02 | 0 | 0.0 | 2.46 | 180.33 | 0.0 | 0.12 | 50.0 | 0.0 | 0.09 | 28.57 | 0.0 | 0.02 | -33.33 | 0.0 | 0.04 | 0.0 | 0.0 | 13.33 | -86.67 | 0.0 |
| 18Q2 (2) | 0.14 | 800.0 | 0.0 | 0.17 | 41.67 | 0.0 | 0 | 0 | 0.0 | -0.02 | -100.0 | 0.0 | 0.31 | 210.0 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | -100.0 | 0.0 | 0.88 | -67.84 | 0.0 | 0.08 | 60.0 | 0.0 | 0.07 | 75.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 100.00 | 650.0 | 0.0 |
| 18Q1 (1) | -0.02 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 2.73 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -18.18 | 0.0 | 0.0 |
