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) | 2.33 | -0.43 | -2.45 | 0 | -0.89 | 0 | -0.03 | 0 | -0.12 | 0 | 1.02 | 229.03 | -0.02 | 0 | 4.73 | 187.26 | 1.57 | 21.71 | 1.32 | 13.79 | 0.85 | 14.86 | 0.06 | 200.0 | 104.48 | -14.27 |
2022 (9) | 2.34 | 14.15 | -0.62 | 0 | -0.83 | 0 | 0.02 | 0.0 | 1.72 | -14.43 | 0.31 | 3000.0 | -0.02 | 0 | 1.65 | 2468.52 | 1.29 | 30.3 | 1.16 | 58.9 | 0.74 | -9.76 | 0.02 | 100.0 | 121.88 | -7.26 |
2021 (8) | 2.05 | 18.5 | -0.04 | 0 | -0.81 | 0 | 0.02 | 0.0 | 2.01 | 34.0 | 0.01 | -96.55 | 0 | 0 | 0.06 | -96.73 | 0.99 | 8.79 | 0.73 | 2.82 | 0.82 | 5.13 | 0.01 | 0.0 | 131.41 | 13.94 |
2020 (7) | 1.73 | 94.38 | -0.23 | 0 | -0.16 | 0 | 0.02 | 0 | 1.5 | 435.71 | 0.29 | -40.82 | -0.02 | 0 | 1.96 | -48.09 | 0.91 | 16.67 | 0.71 | 12.7 | 0.78 | 21.88 | 0.01 | 0.0 | 115.33 | 65.87 |
2019 (6) | 0.89 | -21.93 | -0.61 | 0 | 0.18 | 0 | -0.04 | 0 | 0.28 | 0 | 0.49 | -53.77 | -0.03 | 0 | 3.78 | -59.61 | 0.78 | 2.63 | 0.63 | 12.5 | 0.64 | 540.0 | 0.01 | 0.0 | 69.53 | -59.14 |
2018 (5) | 1.14 | 86.89 | -1.25 | 0 | -1.51 | 0 | 0.03 | 0 | -0.11 | 0 | 1.06 | -32.48 | -0.18 | 0 | 9.35 | -40.94 | 0.76 | 20.63 | 0.56 | 21.74 | 0.1 | 11.11 | 0.01 | 0.0 | 170.15 | 56.2 |
2017 (4) | 0.61 | -62.35 | -1.62 | 0 | 2.09 | 397.62 | 0 | 0 | -1.01 | 0 | 1.57 | 68.82 | -0.06 | 0 | 15.83 | 52.99 | 0.63 | -3.08 | 0.46 | -14.81 | 0.09 | 80.0 | 0.01 | 0 | 108.93 | -60.33 |
2016 (3) | 1.62 | 0 | -0.89 | 0 | 0.42 | 0 | 0 | 0 | 0.73 | 0 | 0.93 | 0 | -0.06 | 0 | 10.34 | 0 | 0.65 | 0 | 0.54 | 0 | 0.05 | 0 | 0 | 0 | 274.58 | 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 | |||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
24Q3 (20) | 0.06 | -93.94 | -94.87 | -0.24 | -300.0 | -300.0 | 0.07 | 153.85 | 136.84 | -0.02 | -140.0 | -300.0 | -0.18 | -119.35 | -113.95 | 0.23 | 666.67 | 76.92 | 0 | 100.0 | 100.0 | 3.44 | 606.99 | 49.38 | 0.64 | 14.29 | 52.38 | 0.5 | 13.64 | 38.89 | 0.23 | 4.55 | 0.0 | 0.02 | 0.0 | 0.0 | 8.00 | -94.51 | -95.83 |
24Q2 (19) | 0.99 | 1514.29 | 54.69 | -0.06 | -106.25 | 82.35 | -0.13 | -8.33 | 69.77 | 0.05 | 150.0 | 350.0 | 0.93 | 4.49 | 210.0 | 0.03 | -25.0 | -91.43 | -0.02 | 0 | 0.0 | 0.49 | -30.97 | -92.56 | 0.56 | 27.27 | 47.37 | 0.44 | 25.71 | 29.41 | 0.22 | 0.0 | 10.0 | 0.02 | 0.0 | 100.0 | 145.59 | 1327.1 | 25.11 |
24Q1 (18) | -0.07 | -109.72 | 65.0 | 0.96 | 323.26 | 153.33 | -0.12 | 72.73 | -175.0 | 0.02 | 200.0 | 300.0 | 0.89 | 206.9 | 144.5 | 0.04 | -63.64 | -90.7 | 0 | 0 | -100.0 | 0.71 | -63.32 | -92.01 | 0.44 | 4.76 | 25.71 | 0.35 | 2.94 | 20.69 | 0.22 | -4.35 | 15.79 | 0.02 | 0.0 | 100.0 | -11.86 | -109.72 | 70.93 |
23Q4 (17) | 0.72 | -38.46 | -42.4 | -0.43 | -458.33 | -48.28 | -0.44 | -131.58 | 0.0 | -0.02 | -300.0 | -300.0 | 0.29 | -77.52 | -69.79 | 0.11 | -15.38 | -26.67 | 0 | 100.0 | 0 | 1.92 | -16.57 | -36.03 | 0.42 | 0.0 | 82.61 | 0.34 | -5.56 | 70.0 | 0.23 | 0.0 | 21.05 | 0.02 | 0.0 | 100.0 | 122.03 | -36.38 | -60.95 |
23Q3 (16) | 1.17 | 82.81 | 101.72 | 0.12 | 135.29 | 180.0 | -0.19 | 55.81 | 5.0 | 0.01 | 150.0 | 133.33 | 1.29 | 330.0 | 200.0 | 0.13 | -62.86 | 0.0 | -0.01 | 50.0 | 0 | 2.30 | -64.77 | -13.3 | 0.42 | 10.53 | 31.25 | 0.36 | 5.88 | 5.88 | 0.23 | 15.0 | 27.78 | 0.02 | 100.0 | 0 | 191.80 | 64.83 | 71.96 |
23Q2 (15) | 0.64 | 420.0 | -20.99 | -0.34 | 81.11 | -580.0 | -0.43 | -368.75 | -48.28 | -0.02 | -100.0 | 0 | 0.3 | 115.0 | -60.53 | 0.35 | -18.6 | 3400.0 | -0.02 | -300.0 | 0 | 6.54 | -25.91 | 2942.06 | 0.38 | 8.57 | -5.0 | 0.34 | 17.24 | 3.03 | 0.2 | 5.26 | 5.26 | 0.01 | 0.0 | 0 | 116.36 | 385.09 | -25.3 |
23Q1 (14) | -0.2 | -116.0 | 35.48 | -1.8 | -520.69 | -1284.62 | 0.16 | 136.36 | 60.0 | -0.01 | -200.0 | -133.33 | -2.0 | -308.33 | -354.55 | 0.43 | 186.67 | 4200.0 | 0.01 | 0 | 150.0 | 8.83 | 193.73 | 3705.54 | 0.35 | 52.17 | 0.0 | 0.29 | 45.0 | 3.57 | 0.19 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -40.82 | -113.06 | 38.12 |
22Q4 (13) | 1.25 | 115.52 | -7.41 | -0.29 | -93.33 | -220.83 | -0.44 | -120.0 | 45.0 | 0.01 | 133.33 | -66.67 | 0.96 | 123.26 | -39.62 | 0.15 | 15.38 | 1400.0 | 0 | 0 | 0 | 3.01 | 13.07 | 1183.57 | 0.23 | -28.12 | -42.5 | 0.2 | -41.18 | -35.48 | 0.19 | 5.56 | -5.0 | 0.01 | 0 | 0 | 312.50 | 180.17 | 18.06 |
22Q3 (12) | 0.58 | -28.4 | 114.81 | -0.15 | -200.0 | 44.44 | -0.2 | 31.03 | -100.0 | -0.03 | 0 | -50.0 | 0.43 | -43.42 | 0 | 0.13 | 1200.0 | 0 | 0 | 0 | 0 | 2.66 | 1136.2 | 0 | 0.32 | -20.0 | 77.78 | 0.34 | 3.03 | 183.33 | 0.18 | -5.26 | -10.0 | 0 | 0 | 0 | 111.54 | -28.4 | 32.19 |
22Q2 (11) | 0.81 | 361.29 | 76.09 | -0.05 | 61.54 | 0 | -0.29 | -390.0 | -163.64 | 0 | -100.0 | -100.0 | 0.76 | 272.73 | 65.22 | 0.01 | 0.0 | 0 | 0 | 100.0 | 0 | 0.22 | -7.31 | 0 | 0.4 | 14.29 | 90.48 | 0.33 | 17.86 | 135.71 | 0.19 | 0.0 | -9.52 | 0 | 0 | 0 | 155.77 | 336.17 | 18.52 |
22Q1 (10) | -0.31 | -122.96 | -933.33 | -0.13 | -154.17 | 0 | 0.1 | 112.5 | -47.37 | 0.03 | 0.0 | 175.0 | -0.44 | -127.67 | -1366.67 | 0.01 | 0.0 | 0 | -0.02 | 0 | 0 | 0.23 | -0.93 | 0 | 0.35 | -12.5 | 75.0 | 0.28 | -9.68 | 86.67 | 0.19 | -5.0 | -9.52 | 0 | 0 | 0 | -65.96 | -124.92 | -691.49 |
21Q4 (9) | 1.35 | 400.0 | 164.71 | 0.24 | 188.89 | 700.0 | -0.8 | -700.0 | -290.48 | 0.03 | 250.0 | 250.0 | 1.59 | 0 | 238.3 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 0.23 | 0 | -69.24 | 0.4 | 122.22 | 53.85 | 0.31 | 158.33 | 40.91 | 0.2 | 0.0 | -4.76 | 0 | 0 | 0 | 264.71 | 213.73 | 123.18 |
21Q3 (8) | 0.27 | -41.3 | -57.14 | -0.27 | 0 | -350.0 | -0.1 | 9.09 | 67.74 | -0.02 | -140.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.18 | -14.29 | -37.93 | 0.12 | -14.29 | -47.83 | 0.2 | -4.76 | 0.0 | 0 | 0 | 0 | 84.38 | -35.8 | -42.41 |
21Q2 (7) | 0.46 | 1633.33 | -6.12 | 0 | 0 | 100.0 | -0.11 | -157.89 | 15.38 | 0.05 | 225.0 | 66.67 | 0.46 | 1633.33 | 24.32 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | 0.21 | 5.0 | 10.53 | 0.14 | -6.67 | 16.67 | 0.21 | 0.0 | 10.53 | 0 | 0 | 0 | 131.43 | 1677.14 | -16.85 |
21Q1 (6) | -0.03 | -105.88 | -130.0 | 0 | 100.0 | 100.0 | 0.19 | -54.76 | 246.15 | -0.04 | -100.0 | -233.33 | -0.03 | -106.38 | -133.33 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.2 | -23.08 | 17.65 | 0.15 | -31.82 | 7.14 | 0.21 | 0.0 | 16.67 | 0 | 0 | 0 | -8.33 | -107.03 | -126.67 |
20Q4 (5) | 0.51 | -19.05 | 1375.0 | -0.04 | 33.33 | -100.0 | 0.42 | 235.48 | 423.08 | -0.02 | 0.0 | 33.33 | 0.47 | -17.54 | 883.33 | 0.03 | -50.0 | 50.0 | 0 | 0 | 0 | 0.76 | -49.37 | 31.73 | 0.26 | -10.34 | 36.84 | 0.22 | -4.35 | 37.5 | 0.21 | 5.0 | 23.53 | 0 | 0 | 0 | 118.60 | -19.05 | 1078.49 |
20Q3 (4) | 0.63 | 28.57 | 0.0 | -0.06 | 50.0 | 0.0 | -0.31 | -138.46 | 0.0 | -0.02 | -166.67 | 0.0 | 0.57 | 54.05 | 0.0 | 0.06 | -45.45 | 0.0 | 0 | 100.0 | 0.0 | 1.50 | -51.74 | 0.0 | 0.29 | 52.63 | 0.0 | 0.23 | 91.67 | 0.0 | 0.2 | 5.26 | 0.0 | 0 | 0 | 0.0 | 146.51 | -7.31 | 0.0 |
20Q2 (3) | 0.49 | 390.0 | 0.0 | -0.12 | -1100.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.37 | 311.11 | 0.0 | 0.11 | 22.22 | 0.0 | -0.01 | 0.0 | 0.0 | 3.12 | 15.64 | 0.0 | 0.19 | 11.76 | 0.0 | 0.12 | -14.29 | 0.0 | 0.19 | 5.56 | 0.0 | 0 | 0 | 0.0 | 158.06 | 405.81 | 0.0 |
20Q1 (2) | 0.1 | 350.0 | 0.0 | -0.01 | 50.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.03 | 200.0 | 0.0 | 0.09 | 250.0 | 0.0 | 0.09 | 350.0 | 0.0 | -0.01 | 0 | 0.0 | 2.69 | 366.17 | 0.0 | 0.17 | -10.53 | 0.0 | 0.14 | -12.5 | 0.0 | 0.18 | 5.88 | 0.0 | 0 | 0 | 0.0 | 31.25 | 357.81 | 0.0 |
19Q4 (1) | -0.04 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -12.12 | 0.0 | 0.0 |