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) | -0.49 | 0 | -0.33 | 0 | -0.02 | 0 | -1.17 | 0 | -0.82 | 0 | 0.48 | 500.0 | 0 | 0 | 208.70 | 5378.26 | -0.86 | 0 | 0.88 | 0 | 0.16 | -60.98 | 0 | 0 | -47.12 | 0 |
2021 (9) | 0.18 | 0 | 2.39 | 151.58 | -0.34 | 0 | -0.02 | 0 | 2.57 | 0 | 0.08 | 60.0 | 0 | 0 | 3.81 | 272.57 | -1.36 | 0 | -1.12 | 0 | 0.41 | -52.33 | 0 | 0 | 0.00 | 0 |
2020 (8) | -1.03 | 0 | 0.95 | -14.41 | -0.13 | 0 | 0.05 | 400.0 | -0.08 | 0 | 0.05 | -96.82 | 0 | 0 | 1.02 | -95.37 | -4.48 | 0 | -4.49 | 0 | 0.86 | -24.56 | 0 | 0 | 0.00 | 0 |
2019 (7) | 0.74 | 0 | 1.11 | 0 | -1.14 | 0 | 0.01 | 0 | 1.85 | 0 | 1.57 | -38.67 | 0 | 0 | 22.08 | 2.47 | -3.37 | 0 | -2.84 | 0 | 1.14 | 34.12 | 0.01 | 0 | 0.00 | 0 |
2018 (6) | -0.16 | 0 | -2.46 | 0 | 1.17 | 50.0 | -0.25 | 0 | -2.62 | 0 | 2.56 | 392.31 | 0 | 0 | 21.55 | 225.3 | -3.03 | 0 | -3.91 | 0 | 0.85 | -7.61 | 0 | 0 | 0.00 | 0 |
2017 (5) | -4.75 | 0 | 2.97 | 0 | 0.78 | -4.88 | 0.1 | 0 | -1.78 | 0 | 0.52 | -11.86 | 0 | 0 | 6.62 | -31.06 | -2.75 | 0 | -2.71 | 0 | 0.92 | 10.84 | 0.01 | 0.0 | 0.00 | 0 |
2016 (4) | -1.0 | 0 | -3.19 | 0 | 0.82 | 0 | -0.46 | 0 | -4.19 | 0 | 0.59 | -72.43 | 0 | 0 | 9.61 | -78.54 | -2.4 | 0 | -2.22 | 0 | 0.83 | 9.21 | 0.01 | -50.0 | 0.00 | 0 |
2015 (3) | -4.6 | 0 | -2.1 | 0 | -0.13 | 0 | -1.04 | 0 | -6.7 | 0 | 2.14 | 919.05 | 0 | 0 | 44.77 | 639.77 | -2.57 | 0 | -2.4 | 0 | 0.76 | 10.14 | 0.02 | 0 | 0.00 | 0 |
2014 (2) | -0.35 | 0 | -0.02 | 0 | -1.49 | 0 | 0.44 | 0 | -0.37 | 0 | 0.21 | -72.37 | 0.37 | 0 | 6.05 | -58.91 | -1.37 | 0 | -1.25 | 0 | 0.69 | -16.87 | 0 | 0 | 0.00 | 0 |
2013 (1) | -1.86 | 0 | 7.3 | 0 | -0.45 | 0 | -0.34 | 0 | 5.44 | 871.43 | 0.76 | -56.32 | -0.04 | 0 | 14.73 | -29.4 | -0.86 | 0 | 6.42 | 0 | 0.83 | -53.11 | 0.01 | -75.0 | -25.62 | 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) | -0.07 | 87.27 | -800.0 | 0 | -100.0 | 100.0 | 0 | 100.0 | 100.0 | 0 | 0 | -100.0 | -0.07 | -16.67 | 41.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.11 | -120.0 | -83.33 | -0.12 | -100.0 | -20.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
23Q2 (19) | -0.55 | -225.0 | -57.14 | 0.49 | -64.23 | 916.67 | -0.01 | 0.0 | 0 | 0 | 0 | 0 | -0.06 | -103.31 | 85.37 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.05 | 72.22 | 85.71 | -0.06 | -111.76 | 76.92 | 0.04 | -20.0 | 33.33 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
23Q1 (18) | 0.44 | 633.33 | 300.0 | 1.37 | 3525.0 | 1470.0 | -0.01 | 0 | 0.0 | 0 | 100.0 | -100.0 | 1.81 | 8950.0 | 665.62 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.18 | 10.0 | 25.0 | 0.51 | -66.67 | 270.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 78.57 | 1969.05 | 0 |
22Q4 (17) | 0.06 | 500.0 | -64.71 | -0.04 | 69.23 | 0 | 0 | 100.0 | 100.0 | -1.21 | -6150.0 | -5950.0 | 0.02 | 116.67 | -88.24 | 0.12 | -7.69 | 500.0 | 0 | 0 | 0 | 300.00 | 61.54 | 2150.0 | -0.2 | -233.33 | -25.0 | 1.53 | 1630.0 | 1490.91 | 0.05 | 25.0 | -61.54 | 0 | 0 | 0 | 3.80 | 0 | -99.55 |
22Q3 (16) | 0.01 | 102.86 | 108.33 | -0.13 | -116.67 | -110.24 | -0.01 | 0 | 50.0 | 0.02 | 0 | 128.57 | -0.12 | 70.73 | -110.43 | 0.13 | 0.0 | 1200.0 | 0 | 0 | 0 | 185.71 | -14.29 | 2500.0 | -0.06 | 82.86 | 53.85 | -0.1 | 61.54 | 23.08 | 0.04 | 33.33 | -42.86 | 0 | 0 | 0 | 0.00 | 0 | 0 |
22Q2 (15) | -0.35 | -59.09 | -683.33 | -0.06 | 40.0 | -105.31 | 0 | 100.0 | 100.0 | 0 | -100.0 | -100.0 | -0.41 | -28.12 | -134.45 | 0.13 | 30.0 | 225.0 | 0 | 0 | 0 | 216.67 | 30.0 | 1362.5 | -0.35 | -45.83 | 28.57 | -0.26 | 13.33 | 27.78 | 0.03 | -25.0 | -62.5 | 0 | 0 | 0 | 0.00 | 0 | 0 |
22Q1 (14) | -0.22 | -229.41 | -466.67 | -0.1 | 0 | -900.0 | -0.01 | 85.71 | 94.74 | 0.02 | 200.0 | -60.0 | -0.32 | -288.24 | -740.0 | 0.1 | 400.0 | 400.0 | 0 | 0 | 0 | 166.67 | 1150.0 | 12650.0 | -0.24 | -50.0 | 54.72 | -0.3 | -172.73 | 36.17 | 0.04 | -69.23 | -42.86 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
21Q4 (13) | 0.17 | 241.67 | 0.0 | 0 | -100.0 | -100.0 | -0.07 | -250.0 | 87.27 | -0.02 | 71.43 | -111.76 | 0.17 | -85.22 | -5.56 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 13.33 | 86.67 | 0 | -0.16 | -23.08 | 91.79 | -0.11 | 15.38 | 93.57 | 0.13 | 85.71 | -27.78 | 0 | 0 | 0 | 850.00 | 0 | 0 |
21Q3 (12) | -0.12 | -300.0 | -20.0 | 1.27 | 12.39 | 605.56 | -0.02 | 60.0 | 91.67 | -0.07 | -800.0 | 69.57 | 1.15 | -3.36 | 1337.5 | 0.01 | -75.0 | -80.0 | 0 | 0 | 0 | 7.14 | -51.79 | 100.0 | -0.13 | 73.47 | 89.68 | -0.13 | 63.89 | 90.15 | 0.07 | -12.5 | -56.25 | 0 | 0 | 0 | 0.00 | 0 | 0 |
21Q2 (11) | 0.06 | 0.0 | 105.13 | 1.13 | 11400.0 | 56.94 | -0.05 | 73.68 | 64.29 | 0.01 | -80.0 | -96.43 | 1.19 | 2280.0 | 364.44 | 0.04 | 100.0 | 0 | 0 | 0 | 0 | 14.81 | 1033.33 | 0 | -0.49 | 7.55 | 27.94 | -0.36 | 23.4 | 55.56 | 0.08 | 14.29 | -69.23 | 0 | 0 | 0 | 0.00 | 0 | 0 |
21Q1 (10) | 0.06 | -64.71 | 20.0 | -0.01 | -200.0 | -125.0 | -0.19 | 65.45 | -123.17 | 0.05 | -70.59 | 200.0 | 0.05 | -72.22 | -44.44 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 1.31 | 0 | 118.3 | -0.53 | 72.82 | 8.62 | -0.47 | 72.51 | 27.69 | 0.07 | -61.11 | -61.11 | 0 | 0 | 0 | 0.00 | 0 | 0 |
20Q4 (9) | 0.17 | 270.0 | 112.5 | 0.01 | -94.44 | -99.74 | -0.55 | -129.17 | 85.01 | 0.17 | 173.91 | 126.98 | 0.18 | 125.0 | -95.37 | 0 | -100.0 | 100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | 100.0 | -1.95 | -54.76 | -267.92 | -1.71 | -29.55 | -151.47 | 0.18 | 12.5 | 12.5 | 0 | 0 | 0 | 0.00 | 0 | 0 |
20Q3 (8) | -0.1 | 91.45 | 61.54 | 0.18 | -75.0 | 107.44 | -0.24 | -71.43 | -111.71 | -0.23 | -182.14 | 17.86 | 0.08 | 117.78 | 102.99 | 0.05 | 0 | -98.02 | 0 | 0 | 0 | 3.57 | 0 | -98.04 | -1.26 | -85.29 | -15.6 | -1.32 | -62.96 | -97.01 | 0.16 | -38.46 | -55.56 | 0 | 0 | 0 | 0.00 | 0 | 0 |
20Q2 (7) | -1.17 | -2440.0 | -260.27 | 0.72 | 1700.0 | 263.64 | -0.14 | -117.07 | -119.72 | 0.28 | 660.0 | -62.67 | -0.45 | -600.0 | -255.17 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.68 | -17.24 | -3.03 | -0.81 | -24.62 | -68.75 | 0.26 | 44.44 | -16.13 | 0 | 0 | 0 | 0.00 | 0 | 0 |
20Q1 (6) | 0.05 | -37.5 | 145.45 | 0.04 | -98.95 | -90.91 | 0.82 | 122.34 | 472.73 | -0.05 | 92.06 | -131.25 | 0.09 | -97.69 | -72.73 | 0.01 | 100.47 | -66.67 | 0 | -100.0 | 0 | 0.60 | 100.55 | -69.66 | -0.58 | -9.43 | 41.41 | -0.65 | 4.41 | 30.11 | 0.18 | 12.5 | -18.18 | 0 | 0 | 0 | 0.00 | 0 | 0 |
19Q4 (5) | 0.08 | 130.77 | -75.0 | 3.81 | 257.44 | 477.23 | -3.67 | -279.02 | -795.12 | -0.63 | -125.0 | -400.0 | 3.89 | 245.15 | 663.77 | -2.12 | -184.13 | -382.67 | 0.28 | 0 | 0 | -109.28 | -159.84 | -344.78 | -0.53 | 51.38 | 13.11 | -0.68 | -1.49 | 35.24 | 0.16 | -55.56 | -30.43 | 0 | 0 | 0 | 0.00 | 0 | 0 |
19Q3 (4) | -0.26 | -135.62 | 0.0 | -2.42 | -450.0 | 0.0 | 2.05 | 188.73 | 0.0 | -0.28 | -137.33 | 0.0 | -2.68 | -1024.14 | 0.0 | 2.52 | 121.05 | 0.0 | 0 | 0 | 0.0 | 182.61 | 231.58 | 0.0 | -1.09 | -65.15 | 0.0 | -0.67 | -39.58 | 0.0 | 0.36 | 16.13 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
19Q2 (3) | 0.73 | 763.64 | 0.0 | -0.44 | -200.0 | 0.0 | 0.71 | 422.73 | 0.0 | 0.75 | 368.75 | 0.0 | 0.29 | -12.12 | 0.0 | 1.14 | 3700.0 | 0.0 | 0 | 0 | 0.0 | 55.07 | 2690.34 | 0.0 | -0.66 | 33.33 | 0.0 | -0.48 | 48.39 | 0.0 | 0.31 | 40.91 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
19Q1 (2) | -0.11 | -134.38 | 0.0 | 0.44 | 143.56 | 0.0 | -0.22 | 46.34 | 0.0 | 0.16 | -23.81 | 0.0 | 0.33 | 147.83 | 0.0 | 0.03 | -96.0 | 0.0 | 0 | 0 | 0.0 | 1.97 | -95.58 | 0.0 | -0.99 | -62.3 | 0.0 | -0.93 | 11.43 | 0.0 | 0.22 | -4.35 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
18Q4 (1) | 0.32 | 0.0 | 0.0 | -1.01 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 44.64 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | -1.05 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |