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) | 0.77 | -77.42 | -1.67 | 0 | -1.94 | 0 | -0.1 | 0 | -0.9 | 0 | 0.16 | 128.57 | 0 | 0 | 0.63 | 70.52 | 3.01 | 55.15 | 2.72 | 40.21 | 0.37 | 5.71 | 0.02 | 0.0 | 24.76 | -83.23 |
2022 (9) | 3.41 | 70.5 | -0.26 | 0 | -2.43 | 0 | 0.33 | 0 | 3.15 | 39.38 | 0.07 | -58.82 | 0 | 0 | 0.37 | -61.88 | 1.94 | -3.48 | 1.94 | 19.75 | 0.35 | -2.78 | 0.02 | 0.0 | 147.62 | 47.62 |
2021 (8) | 2.0 | 55.04 | 0.26 | 0 | -1.36 | 0 | -0.01 | 0 | 2.26 | 1229.41 | 0.17 | 0.0 | 0 | 0 | 0.97 | 1.43 | 2.01 | -24.44 | 1.62 | -20.2 | 0.36 | 0.0 | 0.02 | -33.33 | 100.00 | 87.6 |
2020 (7) | 1.29 | -74.61 | -1.12 | 0 | -2.14 | 0 | 0.01 | 0 | 0.17 | -96.48 | 0.17 | 88.89 | 0 | 0 | 0.96 | 99.87 | 2.66 | 1.92 | 2.03 | -1.93 | 0.36 | -7.69 | 0.03 | 0.0 | 53.31 | -73.87 |
2019 (6) | 5.08 | 383.81 | -0.25 | 0 | -1.94 | 0 | 0 | 0 | 4.83 | 6.39 | 0.09 | 125.0 | 0 | 0 | 0.48 | 127.16 | 2.61 | 20.28 | 2.07 | 11.29 | 0.39 | 85.71 | 0.03 | 0.0 | 204.02 | 308.03 |
2018 (5) | 1.05 | 0 | 3.49 | 0 | -1.53 | 0 | 0 | 0 | 4.54 | 0 | 0.04 | -90.91 | 0 | 0 | 0.21 | -91.17 | 2.17 | 11.86 | 1.86 | 23.18 | 0.21 | 16.67 | 0.03 | 50.0 | 50.00 | 0 |
2017 (4) | -0.03 | 0 | -3.07 | 0 | 2.01 | 0 | 0.03 | -80.0 | -3.1 | 0 | 0.44 | 91.3 | 0 | 0 | 2.40 | 74.23 | 1.94 | 10.86 | 1.51 | 5.59 | 0.18 | 28.57 | 0.02 | 0.0 | -1.75 | 0 |
2016 (3) | 2.12 | 101.9 | -1.29 | 0 | -1.64 | 0 | 0.15 | 0 | 0.83 | -2.35 | 0.23 | 27.78 | 0 | 0 | 1.37 | 26.17 | 1.75 | 3.55 | 1.43 | -8.33 | 0.14 | 40.0 | 0.02 | 100.0 | 133.33 | 112.06 |
2015 (2) | 1.05 | -41.01 | -0.2 | 0 | -0.44 | 0 | 0 | 0 | 0.85 | -44.44 | 0.18 | -21.74 | 0 | 0 | 1.09 | -22.45 | 1.69 | -1.17 | 1.56 | 1.3 | 0.1 | 42.86 | 0.01 | 0.0 | 62.87 | -42.78 |
2014 (1) | 1.78 | 323.81 | -0.25 | 0 | -0.32 | 0 | 0.35 | 0 | 1.53 | 255.81 | 0.23 | 666.67 | 0 | 0 | 1.41 | 171.64 | 1.71 | 125.0 | 1.54 | 123.19 | 0.07 | 250.0 | 0.01 | 0.0 | 109.88 | 88.36 |
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) | 2.86 | 206.32 | 98.61 | -1.42 | -14100.0 | -3450.0 | -0.01 | 99.44 | 0 | 0.16 | 206.67 | -40.74 | 1.44 | 153.33 | 2.86 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.98 | 13.95 | 48.48 | 0.54 | -43.16 | 31.71 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 446.88 | 274.43 | 55.16 |
23Q3 (19) | -2.69 | -796.67 | -258.24 | -0.01 | 87.5 | -200.0 | -1.8 | -5900.0 | -14.65 | -0.15 | -114.29 | -850.0 | -2.7 | -610.53 | -257.89 | 0.02 | -75.0 | 100.0 | 0 | 0 | 0 | 0.25 | -77.57 | 26.81 | 0.86 | 59.26 | 95.45 | 0.95 | 46.15 | 55.74 | 0.09 | 0.0 | 0.0 | 0.01 | 0 | 0 | -256.19 | -531.94 | -205.49 |
23Q2 (18) | -0.3 | -132.97 | -115.96 | -0.08 | 50.0 | 55.56 | -0.03 | 70.0 | 96.25 | -0.07 | -75.0 | -333.33 | -0.38 | -150.67 | -122.35 | 0.08 | 33.33 | 300.0 | 0 | 0 | 0 | 1.13 | -9.92 | 118.13 | 0.54 | -14.29 | 68.75 | 0.65 | 12.07 | 85.71 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | -40.54 | -129.85 | -109.49 |
23Q1 (17) | 0.91 | -36.81 | 156.52 | -0.16 | -300.0 | -300.0 | -0.1 | 0 | -42.86 | -0.04 | -114.81 | 0 | 0.75 | -46.43 | 145.45 | 0.06 | 500.0 | 50.0 | 0 | 0 | 0 | 1.26 | 510.06 | 62.26 | 0.63 | -4.55 | 18.87 | 0.58 | 41.46 | 1.75 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 135.82 | -52.84 | 155.68 |
22Q4 (16) | 1.44 | -15.29 | 1007.69 | -0.04 | -500.0 | 80.0 | 0 | 100.0 | -100.0 | 0.27 | 1250.0 | 0 | 1.4 | -18.13 | 2100.0 | 0.01 | 0.0 | -80.0 | 0 | 0 | 0 | 0.21 | 2.89 | -73.98 | 0.66 | 50.0 | 24.53 | 0.41 | -32.79 | -10.87 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 288.00 | 18.59 | 1118.46 |
22Q3 (15) | 1.7 | -9.57 | 872.73 | 0.01 | 105.56 | -95.83 | -1.57 | -96.25 | 21.89 | 0.02 | -33.33 | 100.0 | 1.71 | 0.59 | 8450.0 | 0.01 | -50.0 | -83.33 | 0 | 0 | 0 | 0.20 | -61.42 | -84.17 | 0.44 | 37.5 | -21.43 | 0.61 | 74.29 | 38.64 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 242.86 | -43.16 | 685.06 |
22Q2 (14) | 1.88 | 216.77 | 161.11 | -0.18 | -350.0 | 71.43 | -0.8 | -1042.86 | -7900.0 | 0.03 | 0 | 400.0 | 1.7 | 203.03 | 1788.89 | 0.02 | -50.0 | -50.0 | 0 | 0 | 0 | 0.52 | -32.99 | -59.09 | 0.32 | -39.62 | -5.88 | 0.35 | -38.6 | 29.63 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 427.27 | 275.16 | 113.64 |
22Q1 (13) | -1.61 | -1338.46 | -217.52 | -0.04 | 80.0 | -104.65 | -0.07 | -109.33 | 30.0 | 0 | 0 | 100.0 | -1.65 | -2257.14 | -173.99 | 0.04 | -20.0 | 300.0 | 0 | 0 | 0 | 0.78 | -2.17 | 151.94 | 0.53 | 0.0 | -8.62 | 0.57 | 23.91 | 23.91 | 0.09 | 0.0 | 0.0 | 0 | 0 | -100.0 | -243.94 | -1132.05 | -199.71 |
21Q4 (12) | 0.13 | 159.09 | -85.87 | -0.2 | -183.33 | -114.18 | 0.75 | 137.31 | 3850.0 | 0 | -100.0 | 100.0 | -0.07 | -450.0 | -103.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 0.79 | -37.4 | -36.45 | 0.53 | -5.36 | -7.02 | 0.46 | 4.55 | 24.32 | 0.09 | 0.0 | 0.0 | 0 | 0 | -100.0 | 23.64 | 156.94 | -87.92 |
21Q3 (11) | -0.22 | -130.56 | -540.0 | 0.24 | 138.1 | 130.77 | -2.01 | -20000.0 | 0.0 | 0.01 | 200.0 | 0.0 | 0.02 | -77.78 | 102.74 | 0.06 | 50.0 | 100.0 | 0 | 0 | 0 | 1.27 | -0.32 | 106.75 | 0.56 | 64.71 | -26.32 | 0.44 | 62.96 | -22.81 | 0.09 | 0.0 | 0.0 | 0 | 0 | -100.0 | -41.51 | -120.75 | -656.23 |
21Q2 (10) | 0.72 | -47.45 | 210.77 | -0.63 | -173.26 | -80.0 | -0.01 | 90.0 | 50.0 | -0.01 | 0.0 | 87.5 | 0.09 | -95.96 | 109.0 | 0.04 | 300.0 | -33.33 | 0 | 0 | 0 | 1.27 | 312.7 | -2.86 | 0.34 | -41.38 | -48.48 | 0.27 | -41.3 | -49.06 | 0.09 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 200.00 | -18.25 | 293.85 |
21Q1 (9) | 1.37 | 48.91 | 41.24 | 0.86 | -39.01 | 161.43 | -0.1 | -400.0 | -11.11 | -0.01 | 0.0 | 0.0 | 2.23 | -4.29 | 618.6 | 0.01 | -80.0 | -75.0 | 0 | 0 | 0 | 0.31 | -75.32 | -67.54 | 0.58 | 1.75 | -13.43 | 0.46 | 24.32 | -19.3 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 244.64 | 24.98 | 68.98 |
20Q4 (8) | 0.92 | 1740.0 | -8.91 | 1.41 | 280.77 | 422.22 | -0.02 | 99.0 | 0.0 | -0.01 | -200.0 | -120.0 | 2.33 | 419.18 | 82.03 | 0.05 | 66.67 | 0.0 | 0 | 0 | 0 | 1.25 | 103.66 | 31.17 | 0.57 | -25.0 | -30.49 | 0.37 | -35.09 | -30.19 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 195.74 | 2522.98 | 22.1 |
20Q3 (7) | 0.05 | 107.69 | -97.19 | -0.78 | -122.86 | -343.75 | -2.01 | -9950.0 | -10.44 | 0.01 | 112.5 | 200.0 | -0.73 | 27.0 | -134.76 | 0.03 | -50.0 | 50.0 | 0 | 0 | 0 | 0.61 | -53.16 | 42.65 | 0.76 | 15.15 | 24.59 | 0.57 | 7.55 | 9.62 | 0.09 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | 7.46 | 107.23 | -97.36 |
20Q2 (6) | -0.65 | -167.01 | -156.52 | -0.35 | 75.0 | -1066.67 | -0.02 | 77.78 | -100.0 | -0.08 | -700.0 | -900.0 | -1.0 | -132.56 | -189.29 | 0.06 | 50.0 | 500.0 | 0 | 0 | 0 | 1.31 | 37.91 | 464.71 | 0.66 | -1.49 | 34.69 | 0.53 | -7.02 | 20.45 | 0.09 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | -103.17 | -171.26 | -149.34 |
20Q1 (5) | 0.97 | -3.96 | -14.16 | -1.4 | -618.52 | -75.0 | -0.09 | -350.0 | 0.0 | -0.01 | -120.0 | 0 | -0.43 | -133.59 | -230.3 | 0.04 | -20.0 | 300.0 | 0 | 0 | 0 | 0.95 | -0.28 | 327.49 | 0.67 | -18.29 | -1.47 | 0.57 | 7.55 | -1.72 | 0.09 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | 144.78 | -9.69 | -11.6 |
19Q4 (4) | 1.01 | -43.26 | 0.0 | 0.27 | -15.62 | 0.0 | -0.02 | 98.9 | 0.0 | 0.05 | 600.0 | 0.0 | 1.28 | -39.05 | 0.0 | 0.05 | 150.0 | 0.0 | 0 | 0 | 0.0 | 0.95 | 121.48 | 0.0 | 0.82 | 34.43 | 0.0 | 0.53 | 1.92 | 0.0 | 0.09 | -10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 160.32 | -43.26 | 0.0 |
19Q3 (3) | 1.78 | 54.78 | 0.0 | 0.32 | 1166.67 | 0.0 | -1.82 | -18100.0 | 0.0 | -0.01 | -200.0 | 0.0 | 2.1 | 87.5 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.43 | 85.41 | 0.0 | 0.61 | 24.49 | 0.0 | 0.52 | 18.18 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 282.54 | 35.13 | 0.0 |
19Q2 (2) | 1.15 | 1.77 | 0.0 | -0.03 | 96.25 | 0.0 | -0.01 | 88.89 | 0.0 | 0.01 | 0 | 0.0 | 1.12 | 239.39 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.23 | 4.4 | 0.0 | 0.49 | -27.94 | 0.0 | 0.44 | -24.14 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 209.09 | 27.67 | 0.0 |
19Q1 (1) | 1.13 | 0.0 | 0.0 | -0.8 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 163.77 | 0.0 | 0.0 |