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) | 0.38 | 0 | -0.17 | 0 | -0.25 | 0 | 0.02 | 0 | 0.21 | 0 | 0.06 | 20.0 | 0 | 0 | 1.39 | -9.44 | -0.14 | 0 | 0.06 | 0 | 0.21 | 0.0 | 0 | 0 | 140.74 | 0 |
2022 (9) | -0.53 | 0 | 0.19 | -92.66 | 0.61 | 0 | 0 | 0 | -0.34 | 0 | 0.05 | 150.0 | 0 | 0 | 1.53 | 99.39 | -0.75 | 0 | -0.65 | 0 | 0.21 | -30.0 | 0 | 0 | 0.00 | 0 |
2021 (8) | -1.29 | 0 | 2.59 | 0 | -0.59 | 0 | -0.01 | 0 | 1.3 | 0 | 0.02 | -66.67 | 0 | 0 | 0.77 | -47.18 | -1.31 | 0 | -0.61 | 0 | 0.3 | -23.08 | 0.02 | 100.0 | 0.00 | 0 |
2020 (7) | 0.11 | -78.43 | -0.11 | 0 | -1.01 | 0 | -0.01 | 0 | 0 | 0 | 0.06 | -40.0 | 0 | 0 | 1.46 | 57.57 | -1.42 | 0 | -0.88 | 0 | 0.39 | -4.88 | 0.01 | 0.0 | 0.00 | 0 |
2019 (6) | 0.51 | -45.74 | 0.27 | 0 | 0.2 | 0 | 0 | 0 | 0.78 | 59.18 | 0.1 | -37.5 | 0 | 0 | 0.92 | -37.62 | -0.14 | 0 | 0.14 | -69.57 | 0.41 | -10.87 | 0.01 | -85.71 | 91.07 | -4.08 |
2018 (5) | 0.94 | -30.37 | -0.45 | 0 | -2.45 | 0 | 0.02 | -90.91 | 0.49 | -58.82 | 0.16 | -15.79 | 0 | 0 | 1.48 | 5.58 | -0.1 | 0 | 0.46 | -11.54 | 0.46 | -14.81 | 0.07 | -22.22 | 94.95 | -19.12 |
2017 (4) | 1.35 | 0 | -0.16 | 0 | -0.97 | 0 | 0.22 | 0 | 1.19 | 1090.0 | 0.19 | -20.83 | -0.08 | 0 | 1.40 | -28.32 | 0.08 | 0 | 0.52 | 36.84 | 0.54 | -14.29 | 0.09 | -10.0 | 117.39 | 0 |
2016 (3) | -0.24 | 0 | 0.34 | 0 | -0.03 | 0 | -0.13 | 0 | 0.1 | 0 | 0.24 | -61.9 | 0.01 | 0 | 1.96 | -58.86 | -0.25 | 0 | 0.38 | 80.95 | 0.63 | -7.35 | 0.1 | 0.0 | -21.62 | 0 |
2015 (2) | 0.75 | 0 | -1.47 | 0 | 0.32 | 0 | -0.09 | 0 | -0.72 | 0 | 0.63 | 23.53 | -0.73 | 0 | 4.76 | 9.25 | -0.25 | 0 | 0.21 | 0 | 0.68 | -13.92 | 0.1 | 11.11 | 75.76 | 0 |
2014 (1) | -0.85 | 0 | -0.33 | 0 | -0.08 | 0 | -0.1 | 0 | -1.18 | 0 | 0.51 | -69.82 | 0.13 | 0 | 4.36 | -56.5 | -3.54 | 0 | -2.17 | 0 | 0.79 | 2.6 | 0.09 | 50.0 | 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) | -0.12 | 7.69 | -500.0 | 0.07 | 216.67 | 216.67 | 0.05 | 600.0 | 66.67 | 0.03 | 0 | 0 | -0.05 | 73.68 | -66.67 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.08 | 153.33 | 14.29 | 0.07 | 333.33 | -65.0 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | -109.09 | 83.22 | -1009.09 |
24Q2 (19) | -0.13 | -148.15 | -360.0 | -0.06 | 0 | 14.29 | -0.01 | 95.24 | 0 | 0 | 0 | 0 | -0.19 | -170.37 | -850.0 | 0.03 | 50.0 | 0 | 0 | 0 | 0 | 3.12 | 28.12 | 0 | -0.15 | -15.38 | -87.5 | -0.03 | 70.0 | 40.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -650.00 | 0 | 0 |
24Q1 (18) | 0.27 | -55.0 | 193.1 | 0 | 100.0 | -100.0 | -0.21 | -162.5 | -10.53 | 0 | -100.0 | -100.0 | 0.27 | -50.91 | 200.0 | 0.02 | -33.33 | 100.0 | 0 | 0 | 0 | 2.44 | -8.94 | 43.9 | -0.13 | -360.0 | 31.58 | -0.1 | -176.92 | 56.52 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
23Q4 (17) | 0.6 | 1900.0 | 150.0 | -0.05 | 16.67 | 66.67 | -0.08 | -366.67 | -60.0 | 0.01 | 0 | 0 | 0.55 | 1933.33 | 511.11 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 2.68 | 107.59 | 29.91 | 0.05 | -28.57 | 123.81 | 0.13 | -35.0 | 152.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 333.33 | 2677.78 | 0 |
23Q3 (16) | 0.03 | -40.0 | 200.0 | -0.06 | 14.29 | -200.0 | 0.03 | 0 | -88.89 | 0 | 0 | 0 | -0.03 | -50.0 | -200.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 1.29 | 0 | 0 | 0.07 | 187.5 | 600.0 | 0.2 | 500.0 | 233.33 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 12.00 | 0 | 32.0 |
23Q2 (15) | 0.05 | 117.24 | 116.67 | -0.07 | -450.0 | -125.93 | 0 | 100.0 | -100.0 | 0 | -100.0 | 0 | -0.02 | 92.59 | 33.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.08 | 57.89 | 57.89 | -0.05 | 78.26 | 68.75 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
23Q1 (14) | -0.29 | -220.83 | 39.58 | 0.02 | 113.33 | -80.0 | -0.19 | -280.0 | -154.29 | 0.01 | 0 | 0 | -0.27 | -400.0 | 28.95 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 1.69 | -17.8 | -28.81 | -0.19 | 9.52 | 48.65 | -0.23 | 8.0 | 25.81 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
22Q4 (13) | 0.24 | 2300.0 | 158.54 | -0.15 | -650.0 | -107.39 | -0.05 | -118.52 | 89.36 | 0 | 0 | -100.0 | 0.09 | 1000.0 | -94.44 | 0.02 | 0 | 0 | 0 | 0 | 0 | 2.06 | 0 | 0 | -0.21 | -2200.0 | 57.14 | -0.25 | -516.67 | -169.44 | 0.05 | 0.0 | 25.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | 100.0 |
22Q3 (12) | 0.01 | 103.33 | 101.56 | -0.02 | -107.41 | -103.12 | 0.27 | 440.0 | 144.26 | 0 | 0 | 100.0 | -0.01 | 66.67 | 0 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | -0.00 | -100.0 | 100.0 | 0.01 | 105.26 | 102.63 | 0.06 | 137.5 | 119.35 | 0.05 | -16.67 | -37.5 | 0 | 0 | -100.0 | 9.09 | 0 | 0 |
22Q2 (11) | -0.3 | 37.5 | -257.89 | 0.27 | 170.0 | 775.0 | 0.05 | -85.71 | -87.8 | 0 | 0 | 100.0 | -0.03 | 92.11 | -120.0 | 0.01 | 0.0 | -87.5 | 0 | 0 | 0 | 1.43 | -40.0 | -85.71 | -0.19 | 48.65 | 40.62 | -0.16 | 48.39 | 50.0 | 0.06 | 20.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
22Q1 (10) | -0.48 | -17.07 | -9.09 | 0.1 | -95.07 | 350.0 | 0.35 | 174.47 | 400.0 | 0 | -100.0 | 0 | -0.38 | -123.46 | 20.83 | 0.01 | 0 | 0 | 0 | 0 | 0 | 2.38 | 0 | 0 | -0.37 | 24.49 | -208.33 | -0.31 | -186.11 | 8.82 | 0.05 | 25.0 | -50.0 | 0 | -100.0 | -100.0 | 0.00 | 100.0 | 0 |
21Q4 (9) | -0.41 | 35.94 | -41.38 | 2.03 | 217.19 | 0 | -0.47 | 22.95 | -213.33 | 0.01 | 200.0 | 125.0 | 1.62 | 0 | 658.62 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | -0.00 | 100.0 | -100.0 | -0.49 | -28.95 | -58.06 | 0.36 | 216.13 | 233.33 | 0.04 | -50.0 | -60.0 | 0.01 | 0.0 | 0.0 | -100.00 | 0 | 0 |
21Q3 (8) | -0.64 | -436.84 | -681.82 | 0.64 | 1700.0 | 476.47 | -0.61 | -248.78 | -1120.0 | -0.01 | 0.0 | -111.11 | 0 | -100.0 | 100.0 | -0.06 | -175.0 | -400.0 | 0 | 0 | 0 | -14.29 | -242.86 | -928.57 | -0.38 | -18.75 | -26.67 | -0.31 | 3.12 | -82.35 | 0.08 | -11.11 | -20.0 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
21Q2 (7) | 0.19 | 143.18 | 0.0 | -0.04 | 0.0 | -150.0 | 0.41 | 485.71 | 202.5 | -0.01 | 0 | 83.33 | 0.15 | 131.25 | -44.44 | 0.08 | 0 | 700.0 | 0 | 0 | 0 | 10.00 | 0 | 940.0 | -0.32 | -166.67 | 3.03 | -0.32 | 5.88 | -128.57 | 0.09 | -10.0 | -10.0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 |
21Q1 (6) | -0.44 | -51.72 | -588.89 | -0.04 | 0 | -100.0 | 0.07 | 146.67 | 117.5 | 0 | 100.0 | 0 | -0.48 | -65.52 | -785.71 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.12 | 61.29 | 74.47 | -0.34 | -25.93 | -13.33 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
20Q4 (5) | -0.29 | -363.64 | 72.12 | 0 | 100.0 | -100.0 | -0.15 | -200.0 | -136.59 | -0.04 | -144.44 | 33.33 | -0.29 | -383.33 | -583.33 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 1.72 | 0.0 | 56.47 | -0.31 | -3.33 | -520.0 | -0.27 | -58.82 | -550.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0 | 0 | 0.00 | 0 | 100.0 |
20Q3 (4) | 0.11 | -42.11 | 0.0 | -0.17 | -312.5 | 0.0 | -0.05 | 87.5 | 0.0 | 0.09 | 250.0 | 0.0 | -0.06 | -122.22 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 1.72 | 79.31 | 0.0 | -0.3 | 9.09 | 0.0 | -0.17 | -21.43 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
20Q2 (3) | 0.19 | 111.11 | 0.0 | 0.08 | 500.0 | 0.0 | -0.4 | 0.0 | 0.0 | -0.06 | 0 | 0.0 | 0.27 | 285.71 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.96 | -26.92 | 0.0 | -0.33 | 29.79 | 0.0 | -0.14 | 53.33 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
20Q1 (2) | 0.09 | 108.65 | 0.0 | -0.02 | -101.82 | 0.0 | -0.4 | -197.56 | 0.0 | 0 | 100.0 | 0.0 | 0.07 | 16.67 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0.0 | 1.32 | 19.41 | 0.0 | -0.47 | -840.0 | 0.0 | -0.3 | -600.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
19Q4 (1) | -1.04 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.10 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -650.00 | 0.0 | 0.0 |