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) | 1.71 | -36.19 | -4.9 | 0 | -0.41 | 0 | 0.02 | 0 | -3.19 | 0 | 0.22 | 57.14 | 0 | 0 | 3.54 | 52.6 | 1.5 | 16.28 | 1.66 | 19.42 | 0.27 | -6.9 | 0.01 | 0.0 | 88.14 | -44.42 |
2022 (9) | 2.68 | 127.12 | 0.1 | 0 | -0.01 | 0 | -0.01 | 0 | 2.78 | 141.74 | 0.14 | 0.0 | 0 | 0 | 2.32 | -15.23 | 1.29 | 43.33 | 1.39 | 57.95 | 0.29 | -9.38 | 0.01 | 0.0 | 158.58 | 62.61 |
2021 (8) | 1.18 | 57.33 | -0.03 | 0 | 1.89 | 0 | 0 | 0 | 1.15 | -46.26 | 0.14 | 27.27 | 0.26 | 0 | 2.73 | 13.85 | 0.9 | 47.54 | 0.88 | 39.68 | 0.32 | 0.0 | 0.01 | 0.0 | 97.52 | 24.83 |
2020 (7) | 0.75 | -20.21 | 1.39 | 223.26 | -2.71 | 0 | 0.01 | -83.33 | 2.14 | 56.2 | 0.11 | -52.17 | -0.02 | 0 | 2.40 | -52.8 | 0.61 | -7.58 | 0.63 | 5.0 | 0.32 | 3.23 | 0.01 | 0.0 | 78.12 | -23.54 |
2019 (6) | 0.94 | -45.03 | 0.43 | 0 | -0.54 | 0 | 0.06 | 0 | 1.37 | 372.41 | 0.23 | 15.0 | -0.01 | 0 | 5.09 | 8.89 | 0.66 | 43.48 | 0.6 | 5.26 | 0.31 | 24.0 | 0.01 | 0.0 | 102.17 | -50.41 |
2018 (5) | 1.71 | 235.29 | -1.42 | 0 | -0.26 | 0 | 0 | 0 | 0.29 | -68.13 | 0.2 | -31.03 | -0.14 | 0 | 4.67 | -31.03 | 0.46 | 119.05 | 0.57 | 256.25 | 0.25 | 4.17 | 0.01 | 0.0 | 206.02 | 65.63 |
2017 (4) | 0.51 | 45.71 | 0.4 | 0 | -0.05 | 0 | -0.05 | 0 | 0.91 | 0 | 0.29 | -58.57 | -0.1 | 0 | 6.78 | -67.48 | 0.21 | 0 | 0.16 | 0 | 0.24 | 41.18 | 0.01 | 0.0 | 124.39 | -78.68 |
2016 (3) | 0.35 | 0 | -1.42 | 0 | -0.86 | 0 | 0.02 | 0 | -1.07 | 0 | 0.7 | -44.44 | 0 | 0 | 20.83 | -56.85 | -0.11 | 0 | -0.12 | 0 | 0.17 | 54.55 | 0.01 | 0.0 | 583.33 | 0 |
2015 (2) | -1.1 | 0 | 1.38 | 0 | 2.19 | 7200.0 | 0 | 0 | 0.28 | 0 | 1.26 | -1.56 | 0 | 0 | 48.28 | -7.22 | -0.61 | 0 | -0.63 | 0 | 0.11 | 83.33 | 0.01 | 0.0 | 0.00 | 0 |
2014 (1) | -0.14 | 0 | -2.53 | 0 | 0.03 | -99.4 | 0 | 0 | -2.67 | 0 | 1.28 | 120.69 | 0 | 0 | 52.03 | 109.03 | -0.29 | 0 | -0.19 | 0 | 0.06 | 0.0 | 0.01 | 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 | |||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
24Q2 (20) | 0.45 | -16.67 | -38.36 | -0.07 | -16.67 | 98.61 | 0.01 | -80.0 | 0 | -0.05 | -200.0 | 0 | 0.38 | -20.83 | 108.86 | 0.03 | -66.67 | 50.0 | -0.04 | -233.33 | 0 | 1.72 | -75.67 | 47.41 | 0.4 | 60.0 | -24.53 | 0.6 | 114.29 | -3.23 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0 | 67.16 | -57.71 | -36.52 |
24Q1 (19) | 0.54 | -5.26 | 125.0 | -0.06 | -20.0 | -135.29 | 0.05 | 112.2 | 0 | 0.05 | 400.0 | 0 | 0.48 | -7.69 | 17.07 | 0.09 | 12.5 | 12.5 | 0.03 | 0.0 | 50.0 | 7.09 | 31.99 | 26.67 | 0.25 | -24.24 | -32.43 | 0.28 | 55.56 | -36.36 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 158.82 | -33.13 | 237.5 |
23Q4 (18) | 0.57 | 235.29 | -26.92 | -0.05 | 0 | -600.0 | -0.41 | 0 | 0 | 0.01 | 0 | 0 | 0.52 | 205.88 | -34.18 | 0.08 | 100.0 | 100.0 | 0.03 | 150.0 | 250.0 | 5.37 | 113.42 | 120.13 | 0.33 | 26.92 | -34.0 | 0.18 | -56.1 | -58.14 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 237.50 | 570.59 | 52.24 |
23Q3 (17) | 0.17 | -76.71 | -77.03 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.17 | 103.96 | -80.46 | 0.04 | 100.0 | 100.0 | -0.06 | 0 | 0 | 2.52 | 115.09 | 105.03 | 0.26 | -50.94 | -33.33 | 0.41 | -33.87 | -2.38 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 35.42 | -66.52 | -76.55 |
23Q2 (16) | 0.73 | 204.17 | 25.86 | -5.02 | -3052.94 | -25000.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -4.29 | -1146.34 | -866.07 | 0.02 | -75.0 | 0 | 0 | -100.0 | -100.0 | 1.17 | -79.09 | 0 | 0.53 | 43.24 | 96.3 | 0.62 | 40.91 | 87.88 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 105.80 | 124.82 | -27.04 |
23Q1 (15) | 0.24 | -69.23 | -58.62 | 0.17 | 1600.0 | 950.0 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0.41 | -48.1 | -26.79 | 0.08 | 100.0 | 14.29 | 0.02 | 200.0 | 100.0 | 5.59 | 129.37 | -1.7 | 0.37 | -26.0 | 184.62 | 0.44 | 2.33 | 109.52 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 47.06 | -69.83 | -76.47 |
22Q4 (14) | 0.78 | 5.41 | 69.57 | 0.01 | -92.31 | -95.45 | 0 | 0 | 100.0 | 0 | -100.0 | 0 | 0.79 | -9.2 | 16.18 | 0.04 | 100.0 | 0.0 | -0.02 | 0 | -107.69 | 2.44 | 98.78 | -14.02 | 0.5 | 28.21 | 194.12 | 0.43 | 2.38 | 207.14 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 156.00 | 3.3 | -25.39 |
22Q3 (13) | 0.74 | 27.59 | 80.49 | 0.13 | 750.0 | 116.67 | 0 | 0 | -100.0 | 0.01 | 200.0 | 0.0 | 0.87 | 55.36 | 85.11 | 0.02 | 0 | -75.0 | 0 | -100.0 | 0 | 1.23 | 0 | -78.68 | 0.39 | 44.44 | 25.81 | 0.42 | 27.27 | 35.48 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 151.02 | 4.15 | 43.65 |
22Q2 (12) | 0.58 | 0.0 | 625.0 | -0.02 | 0.0 | -100.0 | 0 | 100.0 | 100.0 | -0.01 | 0 | 0.0 | 0.56 | 0.0 | 700.0 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | 0 | -0.00 | -100.0 | -100.0 | 0.27 | 107.69 | 28.57 | 0.33 | 57.14 | 57.14 | 0.07 | -12.5 | -12.5 | 0 | 0 | 0 | 145.00 | -27.5 | 425.63 |
22Q1 (11) | 0.58 | 26.09 | 163.64 | -0.02 | -109.09 | 93.33 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.56 | -17.65 | 800.0 | 0.07 | 75.0 | 600.0 | 0.01 | -96.15 | 0 | 5.69 | 100.61 | 531.71 | 0.13 | -23.53 | -40.91 | 0.21 | 50.0 | -4.55 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 200.00 | -4.35 | 172.73 |
21Q4 (10) | 0.46 | 12.2 | -31.34 | 0.22 | 266.67 | 466.67 | -0.01 | -100.53 | 0.0 | 0 | -100.0 | 100.0 | 0.68 | 44.68 | 11.48 | 0.04 | -50.0 | 33.33 | 0.26 | 0 | 1400.0 | 2.84 | -50.71 | 16.31 | 0.17 | -45.16 | -32.0 | 0.14 | -54.84 | -30.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 209.09 | 98.89 | -12.62 |
21Q3 (9) | 0.41 | 412.5 | 57.69 | 0.06 | 700.0 | -83.33 | 1.9 | 19100.0 | 445.45 | 0.01 | 200.0 | -93.33 | 0.47 | 571.43 | -24.19 | 0.08 | 700.0 | 700.0 | 0 | 0 | 0 | 5.76 | 596.4 | 561.87 | 0.31 | 47.62 | 158.33 | 0.31 | 47.62 | 158.33 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 105.13 | 281.09 | -19.13 |
21Q2 (8) | 0.08 | -63.64 | 150.0 | -0.01 | 96.67 | 75.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0 | 88.89 | 0.07 | 187.5 | 135.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.83 | -8.26 | -4.13 | 0.21 | -4.55 | 40.0 | 0.21 | -4.55 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 27.59 | -62.38 | 150.0 |
21Q1 (7) | 0.22 | -67.16 | 650.0 | -0.3 | -400.0 | -126.55 | -0.01 | 0.0 | 99.53 | 0 | 100.0 | 100.0 | -0.08 | -113.11 | -107.34 | 0.01 | -66.67 | -83.33 | 0 | 100.0 | 0 | 0.90 | -63.06 | -84.53 | 0.22 | -12.0 | 144.44 | 0.22 | 10.0 | 120.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 73.33 | -69.35 | 430.0 |
20Q4 (6) | 0.67 | 157.69 | 31.37 | -0.06 | -116.67 | -113.33 | -0.01 | 98.18 | 0.0 | -0.01 | -106.67 | -114.29 | 0.61 | -1.61 | -36.46 | 0.03 | 200.0 | -50.0 | -0.02 | 0 | 0 | 2.44 | 180.49 | -54.47 | 0.25 | 108.33 | 108.33 | 0.2 | 66.67 | 185.71 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 239.29 | 84.07 | -29.62 |
20Q3 (5) | 0.26 | 262.5 | -27.78 | 0.36 | 1000.0 | 256.52 | -0.55 | -5400.0 | -3.77 | 0.15 | 266.67 | 850.0 | 0.62 | 410.0 | 376.92 | 0.01 | 0.0 | -88.89 | 0 | 0 | 0 | 0.87 | 0.87 | -88.31 | 0.12 | -20.0 | -52.0 | 0.12 | -42.86 | -36.84 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 130.00 | 335.62 | -2.5 |
20Q2 (4) | -0.16 | -300.0 | 0.0 | -0.04 | -103.54 | 0.0 | -0.01 | 99.53 | 0.0 | -0.09 | -80.0 | 0.0 | -0.2 | -118.35 | 0.0 | 0.01 | -83.33 | 0.0 | 0 | 0 | 0.0 | 0.86 | -85.2 | 0.0 | 0.15 | 66.67 | 0.0 | 0.21 | 110.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | -55.17 | -148.28 | 0.0 |
20Q1 (3) | -0.04 | -107.84 | 0.0 | 1.13 | 151.11 | 0.0 | -2.15 | -21400.0 | 0.0 | -0.05 | -171.43 | 0.0 | 1.09 | 13.54 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 5.83 | 8.74 | 0.0 | 0.09 | -25.0 | 0.0 | 0.1 | 42.86 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | -22.22 | -106.54 | 0.0 |
19Q4 (2) | 0.51 | 41.67 | 0.0 | 0.45 | 295.65 | 0.0 | -0.01 | 98.11 | 0.0 | 0.07 | 450.0 | 0.0 | 0.96 | 638.46 | 0.0 | 0.06 | -33.33 | 0.0 | 0 | 0 | 0.0 | 5.36 | -27.98 | 0.0 | 0.12 | -52.0 | 0.0 | 0.07 | -63.16 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 340.00 | 155.0 | 0.0 |
19Q3 (1) | 0.36 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -0.53 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.44 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 133.33 | 0.0 | 0.0 |