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 | ||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2022 (10) | 1.97 | 0 | -1.8 | 0 | 0.43 | -71.71 | -0.01 | 0 | 0.17 | 0 | 2.09 | 171.43 | 0 | 0 | 158.33 | 605.3 | -1.59 | 0 | -2.35 | 0 | 0.04 | -20.0 | 0.04 | 0 | 0.00 | 0 |
2021 (9) | -2.48 | 0 | 0.66 | 83.33 | 1.52 | 280.0 | 0 | 0 | -1.82 | 0 | 0.77 | 7600.0 | 0 | 0 | 22.45 | 9126.53 | 0.28 | 0 | 0.42 | 0 | 0.05 | 66.67 | 0 | 0 | -527.66 | 0 |
2020 (8) | -1.4 | 0 | 0.36 | -79.89 | 0.4 | 0 | 0 | 0 | -1.04 | 0 | 0.01 | -92.31 | 0 | 0 | 0.24 | -97.72 | -0.2 | 0 | -0.27 | 0 | 0.03 | -82.35 | 0 | 0 | 0.00 | 0 |
2019 (7) | -0.12 | 0 | 1.79 | 0 | -0.16 | 0 | 0.21 | 320.0 | 1.67 | 0 | 0.13 | -62.86 | 0.07 | 0 | 10.66 | -19.32 | -0.46 | 0 | -0.32 | 0 | 0.17 | -22.73 | 0.03 | -25.0 | 0.00 | 0 |
2018 (6) | -0.68 | 0 | -0.33 | 0 | 1.07 | 62.12 | 0.05 | 0 | -1.01 | 0 | 0.35 | -62.37 | -0.01 | 0 | 13.21 | -68.19 | -0.04 | 0 | 0.13 | 0 | 0.22 | -21.43 | 0.04 | -33.33 | -174.36 | 0 |
2017 (5) | 0.12 | -62.5 | -0.59 | 0 | 0.66 | -57.14 | -0.06 | 0 | -0.47 | 0 | 0.93 | 322.73 | 0.35 | 1650.0 | 41.52 | 309.52 | -0.54 | 0 | -1.29 | 0 | 0.28 | 33.33 | 0.06 | 50.0 | 0.00 | 0 |
2016 (4) | 0.32 | 0 | -1.94 | 0 | 1.54 | 190.57 | -0.72 | 0 | -1.62 | 0 | 0.22 | -57.69 | 0.02 | 100.0 | 10.14 | -40.34 | -1.17 | 0 | -5.13 | 0 | 0.21 | -19.23 | 0.04 | 100.0 | 0.00 | 0 |
2015 (3) | -0.22 | 0 | -0.88 | 0 | 0.53 | 130.43 | 0.27 | 0 | -1.1 | 0 | 0.52 | -27.78 | 0.01 | 0 | 16.99 | 24.85 | -2.38 | 0 | -2.45 | 0 | 0.26 | 62.5 | 0.02 | 100.0 | 0.00 | 0 |
2014 (2) | -0.05 | 0 | -1.96 | 0 | 0.23 | -93.65 | -0.03 | 0 | -2.01 | 0 | 0.72 | -70.37 | -0.04 | 0 | 13.61 | -82.8 | -1.08 | 0 | -1.36 | 0 | 0.16 | 23.08 | 0.01 | 0 | 0.00 | 0 |
2013 (1) | -1.0 | 0 | -2.7 | 0 | 3.62 | 0 | -0.21 | 0 | -3.7 | 0 | 2.43 | 0 | 0 | 0 | 79.15 | 0 | -0.5 | 0 | -0.66 | 0 | 0.13 | 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 | |||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
23Q3 (20) | 1.26 | 293.75 | 380.0 | -0.81 | -170.0 | -239.66 | 0 | 0 | 100.0 | 0.02 | 0 | 110.0 | 0.45 | 2150.0 | 246.15 | 0.79 | 464.29 | 476.19 | 0 | 0 | 0 | 2633.33 | 3285.71 | 3736.51 | 0.15 | 25.0 | 140.54 | 0.73 | 461.54 | 215.87 | 0.03 | 200.0 | 200.0 | 0 | 0 | -100.0 | 165.79 | -27.47 | 0 |
23Q2 (19) | 0.32 | -8.57 | -13.51 | -0.3 | -42.86 | -7.14 | 0 | 100.0 | 100.0 | 0 | 0 | -100.0 | 0.02 | -85.71 | -77.78 | 0.14 | -36.36 | -54.84 | 0 | 0 | 0 | 77.78 | -68.18 | 0.36 | 0.12 | 166.67 | 119.05 | 0.13 | -62.86 | 121.67 | 0.01 | 0 | 0.0 | 0 | 0 | -100.0 | 228.57 | 128.57 | 0 |
23Q1 (18) | 0.35 | -80.66 | 45.83 | -0.21 | 88.71 | 8.7 | -0.15 | -148.39 | -162.5 | 0 | -100.0 | 0 | 0.14 | 380.0 | 1300.0 | 0.22 | -88.04 | 46.67 | 0 | 0 | 0 | 244.44 | -84.06 | 731.11 | -0.18 | 59.09 | -28.57 | 0.35 | 133.33 | 600.0 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 100.00 | 0 | 0 |
22Q4 (17) | 1.81 | 502.22 | 153.55 | -1.86 | -420.69 | -212.73 | 0.31 | 410.0 | -79.33 | 0.15 | 175.0 | 600.0 | -0.05 | -138.46 | 97.11 | 1.84 | 976.19 | 1414.29 | 0 | 0 | 0 | 1533.33 | 2217.46 | 17514.29 | -0.44 | -18.92 | -195.65 | -1.05 | -66.67 | -344.19 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 100.0 |
22Q3 (16) | -0.45 | -221.62 | -4400.0 | 0.58 | 307.14 | 205.45 | -0.1 | -400.0 | -600.0 | -0.2 | -600.0 | -766.67 | 0.13 | 44.44 | 123.21 | -0.21 | -167.74 | -150.0 | 0 | 0 | 0 | -72.41 | -193.44 | -206.9 | -0.37 | 41.27 | -117.65 | -0.63 | -5.0 | -231.58 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
22Q2 (15) | 0.37 | 54.17 | 85.0 | -0.28 | -21.74 | -1500.0 | -0.02 | -108.33 | 0 | 0.04 | 0 | 0 | 0.09 | 800.0 | -59.09 | 0.31 | 106.67 | -35.42 | 0 | 0 | 0 | 77.50 | 163.5 | -16.04 | -0.63 | -350.0 | -3050.0 | -0.6 | -757.14 | -645.45 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | -100.0 |
22Q1 (14) | 0.24 | 107.1 | -66.2 | -0.23 | -113.94 | 48.89 | 0.24 | -84.0 | 0 | 0 | 100.0 | 0 | 0.01 | 100.58 | -96.15 | 0.15 | 207.14 | 0 | 0 | 0 | 0 | 29.41 | 434.03 | 0 | -0.14 | -130.43 | 0 | -0.07 | -116.28 | -216.67 | 0.01 | 0.0 | 0.0 | 0.01 | 0 | 0 | 0.00 | 100.0 | -100.0 |
21Q4 (13) | -3.38 | -33700.0 | -5733.33 | 1.65 | 400.0 | 302.44 | 1.5 | 7400.0 | 0 | -0.03 | -200.0 | 0 | -1.73 | -208.93 | -468.09 | -0.14 | -133.33 | -1500.0 | 0 | 0 | 0 | -8.81 | -113.0 | -1570.44 | 0.46 | 370.59 | 1633.33 | 0.43 | 326.32 | 2250.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -768.18 | 0 | 0 |
21Q3 (12) | -0.01 | -105.0 | 98.65 | -0.55 | -2850.0 | -1200.0 | 0.02 | 0 | -94.74 | 0.03 | 0 | 0 | -0.56 | -354.55 | 18.84 | 0.42 | -12.5 | 0 | 0 | 0 | 0 | 67.74 | -26.61 | 0 | -0.17 | -750.0 | 0 | -0.19 | -272.73 | -280.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
21Q2 (11) | 0.2 | -71.83 | 135.71 | 0.02 | 104.44 | 100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.22 | -15.38 | 140.0 | 0.48 | 0 | 0 | 0 | 0 | 0 | 92.31 | 0 | 0 | -0.02 | 0 | 60.0 | 0.11 | 83.33 | 22.22 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 166.67 | -83.57 | 129.76 |
21Q1 (10) | 0.71 | 1083.33 | 362.96 | -0.45 | -209.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.26 | -44.68 | 196.3 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0 | 100.0 | 100.0 | 0.06 | 400.0 | 121.43 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1014.29 | 0 | 0 |
20Q4 (9) | 0.06 | 108.11 | 220.0 | 0.41 | 720.0 | 1466.67 | 0 | -100.0 | 100.0 | 0 | 0 | -100.0 | 0.47 | 168.12 | 687.5 | 0.01 | 0 | 0 | 0 | 0 | -100.0 | 0.60 | 0 | 0 | -0.03 | 0 | 85.71 | -0.02 | 60.0 | 92.31 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
20Q3 (8) | -0.74 | -32.14 | -3600.0 | 0.05 | 400.0 | -96.35 | 0.38 | 1800.0 | 153.33 | 0 | 0 | -100.0 | -0.69 | -25.45 | -151.11 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | 0 | 100.0 | 100.0 | -0.05 | -155.56 | -183.33 | 0.01 | 0.0 | -80.0 | 0 | 0 | -100.0 | 0.00 | 100.0 | 100.0 |
20Q2 (7) | -0.56 | -107.41 | -800.0 | 0.01 | 0 | 112.5 | 0.02 | 0 | 125.0 | 0 | 0 | 0 | -0.55 | -103.7 | 0 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | -0.05 | 54.55 | 50.0 | 0.09 | 132.14 | 175.0 | 0.01 | 0.0 | -80.0 | 0 | 0 | -100.0 | -560.00 | 0 | 0 |
20Q1 (6) | -0.27 | -440.0 | -107.69 | 0 | 100.0 | -100.0 | 0 | 100.0 | 100.0 | 0 | -100.0 | 0 | -0.27 | -237.5 | -169.23 | 0 | 0 | -100.0 | 0 | -100.0 | 0 | -0.00 | 0 | -100.0 | -0.11 | 47.62 | -37.5 | -0.28 | -7.69 | 0 | 0.01 | 0.0 | -83.33 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 |
19Q4 (5) | -0.05 | -150.0 | 87.5 | -0.03 | -102.19 | 89.29 | -0.01 | -106.67 | -112.5 | 0.11 | 0.0 | 175.0 | -0.08 | -105.93 | 88.24 | 0 | -100.0 | -100.0 | 0.07 | 250.0 | 800.0 | -0.00 | -100.0 | -100.0 | -0.21 | -162.5 | -450.0 | -0.26 | -533.33 | -1400.0 | 0.01 | -80.0 | -80.0 | 0 | -100.0 | -100.0 | 0.00 | 100.0 | 100.0 |
19Q3 (4) | -0.02 | -125.0 | 0.0 | 1.37 | 1812.5 | 0.0 | 0.15 | 287.5 | 0.0 | 0.11 | 0 | 0.0 | 1.35 | 0 | 0.0 | 0.01 | -85.71 | 0.0 | 0.02 | 200.0 | 0.0 | 2.78 | -85.32 | 0.0 | -0.08 | 20.0 | 0.0 | 0.06 | 150.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -16.67 | 0 | 0.0 |
19Q2 (3) | 0.08 | 161.54 | 0.0 | -0.08 | -115.38 | 0.0 | -0.08 | 61.9 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.07 | 40.0 | 0.0 | -0.02 | 0 | 0.0 | 18.92 | 17.3 | 0.0 | -0.1 | -25.0 | 0.0 | -0.12 | 0 | 0.0 | 0.05 | -16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
19Q1 (2) | -0.13 | 67.5 | 0.0 | 0.52 | 285.71 | 0.0 | -0.21 | -362.5 | 0.0 | 0 | -100.0 | 0.0 | 0.39 | 157.35 | 0.0 | 0.05 | -68.75 | 0.0 | 0 | 100.0 | 0.0 | 16.13 | -32.46 | 0.0 | -0.08 | -233.33 | 0.0 | 0 | -100.0 | 0.0 | 0.06 | 20.0 | 0.0 | 0.01 | 0.0 | 0.0 | -185.71 | 62.86 | 0.0 |
18Q4 (1) | -0.4 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 23.88 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -500.00 | 0.0 | 0.0 |