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) | -0.25 | 0 | -0.84 | 0 | 4.59 | 33.04 | -0.13 | 0 | -1.09 | 0 | 0.02 | -98.52 | 0 | 0 | 0.07 | -98.7 | -1.86 | 0 | -1.88 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
2022 (9) | -3.51 | 0 | -2.15 | 0 | 3.45 | -39.15 | -0.14 | 0 | -5.66 | 0 | 1.35 | 4400.0 | -0.01 | 0 | 5.53 | 4075.54 | 2.0 | 9.29 | 1.29 | 7.5 | 0.03 | 0.0 | 0 | 0 | -265.91 | 0 |
2021 (8) | -1.93 | 0 | -1.79 | 0 | 5.67 | 200.0 | -0.19 | 0 | -3.72 | 0 | 0.03 | 50.0 | -0.28 | 0 | 0.13 | 2.19 | 1.83 | 41.86 | 1.2 | 5.26 | 0.03 | 50.0 | 0 | 0 | -156.91 | 0 |
2020 (7) | -3.14 | 0 | -0.54 | 0 | 1.89 | 200.0 | 0.05 | 0 | -3.68 | 0 | 0.02 | 100.0 | 0 | 0 | 0.13 | 31.43 | 1.29 | 174.47 | 1.14 | 245.45 | 0.02 | 0.0 | 0 | 0 | -270.69 | 0 |
2019 (6) | 1.7 | 0 | -0.15 | 0 | 0.63 | -82.79 | -0.03 | 0 | 1.55 | 0 | 0.01 | -50.0 | 0 | 0 | 0.10 | -38.02 | 0.47 | -28.79 | 0.33 | -51.47 | 0.02 | 0.0 | 0 | 0 | 485.71 | 0 |
2018 (5) | -1.56 | 0 | -0.73 | 0 | 3.66 | 302.2 | -0.19 | 0 | -2.29 | 0 | 0.02 | -33.33 | 0 | 0 | 0.16 | -57.84 | 0.66 | 2100.0 | 0.68 | 580.0 | 0.02 | 0.0 | 0 | 0 | -222.86 | 0 |
2017 (4) | -1.13 | 0 | -0.27 | 0 | 0.91 | 0 | 0.12 | 0 | -1.4 | 0 | 0.03 | 50.0 | 0 | 0 | 0.38 | 24.53 | 0.03 | 0 | 0.1 | 0 | 0.02 | 0.0 | 0 | 0 | -941.67 | 0 |
2016 (3) | 1.1 | 0 | -0.01 | 0 | -0.99 | 0 | -0.27 | 0 | 1.09 | 0 | 0.02 | 0.0 | -0.01 | 0 | 0.30 | -5.45 | -0.22 | 0 | -0.36 | 0 | 0.02 | 0.0 | 0 | 0 | 0.00 | 0 |
2015 (2) | -0.12 | 0 | -0.03 | 0 | 0.28 | 0 | 0.05 | 0 | -0.15 | 0 | 0.02 | 0.0 | -0.01 | 0 | 0.32 | -12.82 | -0.1 | 0 | -0.16 | 0 | 0.02 | -33.33 | 0 | 0 | 0.00 | 0 |
2014 (1) | 1.92 | 182.35 | 0.05 | -85.71 | -2.73 | 0 | -0.14 | 0 | 1.97 | 91.26 | 0.02 | -33.33 | 0 | 0 | 0.37 | 59.44 | -0.68 | 0 | -0.63 | 0 | 0.03 | 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 | |||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
24Q3 (20) | -1.83 | 52.71 | 3.68 | -0.23 | 36.11 | 73.56 | 2.39 | -28.23 | -32.68 | -0.07 | 0.0 | -800.0 | -2.06 | 51.3 | 25.63 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | -0.00 | 0 | 0 | 0.2 | 140.82 | 109.95 | -0.01 | 98.04 | 99.51 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
24Q2 (19) | -3.87 | -93.5 | -2318.75 | -0.36 | -148.0 | -143.37 | 3.33 | 569.01 | 526.92 | -0.07 | -333.33 | 41.67 | -4.23 | -238.4 | -731.34 | 0 | -100.0 | 0 | 0.01 | 200.0 | 0 | -0.00 | -100.0 | 0 | -0.49 | 14.04 | -345.0 | -0.51 | 7.27 | -1375.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
24Q1 (18) | -2.0 | -151.28 | 4.31 | 0.75 | 172.82 | 226.09 | -0.71 | -384.0 | -145.51 | 0.03 | 200.0 | 200.0 | -1.25 | -143.55 | 32.8 | 0.01 | 0 | -50.0 | -0.01 | -105.88 | 0.0 | 0.36 | 0 | -1.43 | -0.57 | -3.64 | -211.76 | -0.55 | -150.0 | -271.88 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
23Q4 (17) | 3.9 | 305.26 | 39100.0 | -1.03 | -18.39 | -5250.0 | 0.25 | -92.96 | -50.0 | 0.01 | 0.0 | -90.0 | 2.87 | 203.61 | 28600.0 | 0 | 0 | 0 | 0.17 | 206.25 | 1800.0 | -0.00 | 0 | 0 | -0.55 | 72.64 | -182.09 | -0.22 | 89.16 | -148.89 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
23Q3 (16) | -1.9 | -1087.5 | -803.7 | -0.87 | -204.82 | -33.85 | 3.55 | 555.13 | 143.15 | 0.01 | 108.33 | -94.12 | -2.77 | -513.43 | -628.95 | 0 | 0 | 0 | -0.16 | 0 | 0 | -0.00 | 0 | 0 | -2.01 | -1105.0 | -419.05 | -2.03 | -5175.0 | -572.09 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
23Q2 (15) | -0.16 | 92.34 | 88.57 | 0.83 | 260.87 | 307.5 | -0.78 | -150.0 | 44.68 | -0.12 | -300.0 | 40.0 | 0.67 | 136.02 | 137.22 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.2 | -60.78 | -52.38 | 0.04 | -87.5 | -82.61 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -320.00 | 49.47 | 45.14 |
23Q1 (14) | -2.09 | -20800.0 | 11.81 | 0.23 | 1050.0 | 120.72 | 1.56 | 212.0 | -46.21 | -0.03 | -130.0 | 86.36 | -1.86 | -18700.0 | 46.55 | 0.02 | 0 | -98.18 | -0.01 | 0.0 | 0 | 0.36 | 0 | -98.74 | 0.51 | -23.88 | 82.14 | 0.32 | -28.89 | 88.24 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -633.33 | -29033.33 | 51.9 |
22Q4 (13) | -0.01 | -103.7 | -102.56 | 0.02 | 103.08 | 101.72 | 0.5 | -65.75 | -80.31 | 0.1 | -41.18 | -47.37 | 0.01 | 102.63 | 101.3 | 0 | 0 | 0 | -0.01 | 0 | 96.3 | -0.00 | 0 | 0 | 0.67 | 6.35 | -33.0 | 0.45 | 4.65 | -29.69 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -2.17 | -103.54 | -103.62 |
22Q3 (12) | 0.27 | 119.29 | 118.88 | -0.65 | -62.5 | -12.07 | 1.46 | 203.55 | -45.72 | 0.17 | 185.0 | 140.48 | -0.38 | 78.89 | 81.09 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.63 | 50.0 | 133.33 | 0.43 | 86.96 | 207.14 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 61.36 | 110.52 | 106.44 |
22Q2 (11) | -1.4 | 40.93 | -64.71 | -0.4 | 63.96 | -1900.0 | -1.41 | -148.62 | -116.92 | -0.2 | 9.09 | -1100.0 | -1.8 | 48.28 | -106.9 | 0.26 | -76.36 | 1200.0 | 0 | 0 | 0 | 4.89 | -82.94 | 1063.16 | 0.42 | 50.0 | 23.53 | 0.23 | 35.29 | -11.54 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -583.33 | 55.7 | -85.29 |
22Q1 (10) | -2.37 | -707.69 | -4640.0 | -1.11 | 4.31 | -3600.0 | 2.9 | 14.17 | 168.52 | -0.22 | -215.79 | -1200.0 | -3.48 | -351.95 | -4250.0 | 1.1 | 0 | 10900.0 | 0 | 100.0 | 0 | 28.65 | 0 | 9439.06 | 0.28 | -72.0 | 27.27 | 0.17 | -73.44 | 6.25 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -1316.67 | -2294.44 | -4376.67 |
21Q4 (9) | 0.39 | 127.27 | 77.27 | -1.16 | -100.0 | 0 | 2.54 | -5.58 | 303.17 | 0.19 | 145.24 | 35.71 | -0.77 | 61.69 | -450.0 | 0 | 0 | -100.0 | -0.27 | 0 | 0 | -0.00 | 0 | -100.0 | 1.0 | 270.37 | 29.87 | 0.64 | 357.14 | -14.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 60.00 | 106.29 | 107.27 |
21Q3 (8) | -1.43 | -68.24 | 19.66 | -0.58 | -2800.0 | -3.57 | 2.69 | 513.85 | 17.47 | -0.42 | -2200.0 | -740.0 | -2.01 | -131.03 | 14.1 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.27 | -20.59 | 50.0 | 0.14 | -46.15 | -6.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -953.33 | -202.82 | 14.31 |
21Q2 (7) | -0.85 | -1600.0 | -30.77 | -0.02 | 33.33 | -100.0 | -0.65 | -160.19 | -12.07 | 0.02 | 0.0 | -84.62 | -0.87 | -987.5 | -31.82 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.42 | 39.92 | 0 | 0.34 | 54.55 | 126.67 | 0.26 | 62.5 | 116.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -314.81 | -970.37 | 37.04 |
21Q1 (6) | -0.05 | -122.73 | 94.62 | -0.03 | 0 | -200.0 | 1.08 | 71.43 | 345.45 | 0.02 | -85.71 | 112.5 | -0.08 | -136.36 | 91.11 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.30 | 60.36 | 0 | 0.22 | -71.43 | 15.79 | 0.16 | -78.67 | 23.08 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -29.41 | -201.6 | 95.57 |
20Q4 (5) | 0.22 | 112.36 | -86.08 | 0 | 100.0 | 0 | 0.63 | -72.49 | 550.0 | 0.14 | 380.0 | 600.0 | 0.22 | 109.4 | -86.08 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.19 | -18.73 | 0 | 0.77 | 327.78 | 381.25 | 0.75 | 400.0 | 476.92 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 28.95 | 102.6 | -97.44 |
20Q3 (4) | -1.78 | -173.85 | 0.0 | -0.56 | -5500.0 | 0.0 | 2.29 | 494.83 | 0.0 | -0.05 | -138.46 | 0.0 | -2.34 | -254.55 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.23 | 0 | 0.0 | 0.18 | 20.0 | 0.0 | 0.15 | 25.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1112.50 | -122.5 | 0.0 |
20Q2 (3) | -0.65 | 30.11 | 0.0 | -0.01 | -133.33 | 0.0 | -0.58 | -31.82 | 0.0 | 0.13 | 181.25 | 0.0 | -0.66 | 26.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.15 | -21.05 | 0.0 | 0.12 | -7.69 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -500.00 | 24.73 | 0.0 |
20Q1 (2) | -0.93 | -158.86 | 0.0 | 0.03 | 0 | 0.0 | -0.44 | -214.29 | 0.0 | -0.16 | -900.0 | 0.0 | -0.9 | -156.96 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.19 | 18.75 | 0.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -664.29 | -158.86 | 0.0 |
19Q4 (1) | 1.58 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1128.57 | 0.0 | 0.0 |