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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 (10) | 0.68 | -86.74 | 1.71 | 71.0 | -3.07 | 0 | -0.17 | 0 | 2.39 | -61.01 | 0.02 | -91.3 | 0 | 0 | 0.33 | -78.43 | -2.5 | 0 | -1.54 | 0 | 0.35 | -40.68 | 0.02 | -93.33 | 0.00 | 0 |
| 2023 (9) | 5.13 | 0 | 1.0 | -46.52 | -7.83 | 0 | 0.05 | -54.55 | 6.13 | 1101.96 | 0.23 | 15.0 | 0 | 0 | 1.54 | 9.39 | -0.8 | 0 | -0.69 | 0 | 0.59 | -7.81 | 0.3 | 0.0 | 2565.00 | 0 |
| 2022 (8) | -1.36 | 0 | 1.87 | 0 | 4.05 | -20.74 | 0.11 | 83.33 | 0.51 | 0 | 0.2 | -59.18 | 0.48 | 0 | 1.41 | -62.08 | -1.93 | 0 | 1.06 | 8.16 | 0.64 | -15.79 | 0.3 | 500.0 | -68.00 | 0 |
| 2021 (7) | -4.78 | 0 | -0.32 | 0 | 5.11 | 0 | 0.06 | 0 | -5.1 | 0 | 0.49 | 104.17 | -0.01 | 0 | 3.71 | 60.0 | 0.35 | 0 | 0.98 | 0 | 0.76 | -37.19 | 0.05 | 0 | -267.04 | 0 |
| 2020 (6) | -0.26 | 0 | 8.43 | 139.49 | -7.57 | 0 | -0.89 | 0 | 8.17 | 159.37 | 0.24 | -65.71 | 0 | 0 | 2.32 | -53.47 | -3.59 | 0 | -3.53 | 0 | 1.21 | 14.15 | 0 | 0 | 0.00 | 0 |
| 2019 (5) | -0.37 | 0 | 3.52 | 5766.67 | -3.51 | 0 | 0.08 | 0 | 3.15 | 0 | 0.7 | -55.97 | 0.01 | -50.0 | 4.98 | -53.03 | -2.77 | 0 | 3.17 | 0 | 1.06 | 29.27 | 0 | 0 | -8.75 | 0 |
| 2018 (4) | -0.13 | 0 | 0.06 | 0 | -2.69 | 0 | -0.08 | 0 | -0.07 | 0 | 1.59 | 218.0 | 0.02 | 0 | 10.60 | 330.78 | -3.87 | 0 | -2.34 | 0 | 0.82 | 2.5 | 0 | 0 | 0.00 | 0 |
| 2017 (3) | 2.7 | 0 | -0.95 | 0 | -2.31 | 0 | 0.08 | -11.11 | 1.75 | 73.27 | 0.5 | 47.06 | -0.02 | 0 | 2.46 | 114.94 | -5.07 | 0 | -4.59 | 0 | 0.8 | -27.93 | 0 | 0 | 0.00 | 0 |
| 2016 (2) | -2.88 | 0 | 3.89 | 0 | -1.22 | 0 | 0.09 | 0 | 1.01 | 236.67 | 0.34 | -73.02 | 0.01 | 0.0 | 1.14 | -67.73 | -3.92 | 0 | -1.71 | 0 | 1.11 | -39.01 | 0 | 0 | 0.00 | 0 |
| 2015 (1) | 0.34 | 0 | -0.04 | 0 | -1.91 | 0 | -0.15 | 0 | 0.3 | 0 | 1.26 | -13.7 | 0.01 | -87.5 | 3.55 | -20.14 | -5.06 | 0 | -3.85 | 0 | 1.82 | 36.84 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | -0.11 | 77.08 | -105.37 | 0.07 | -90.54 | 104.83 | -0.63 | 1.56 | 76.4 | 0 | 100.0 | -100.0 | -0.04 | -115.38 | -106.67 | 0.01 | 0.0 | -75.0 | 0 | 0 | 0 | 0.88 | -3.51 | -6.8 | -1.2 | -118.18 | -700.0 | -0.9 | -200.0 | -7.14 | 0.07 | -12.5 | -50.0 | 0.01 | 0.0 | -87.5 | 0.00 | 0 | 0 |
| 24Q3 (19) | -0.48 | -169.57 | 26.15 | 0.74 | 85.0 | -72.39 | -0.64 | -1500.0 | 76.64 | -0.1 | -350.0 | 28.57 | 0.26 | -76.15 | -87.19 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.91 | 0 | 180.91 | -0.55 | 0.0 | 0.0 | -0.3 | 3.23 | -500.0 | 0.08 | -20.0 | -46.67 | 0.01 | 0 | -87.5 | 0.00 | 0 | 100.0 |
| 24Q2 (18) | 0.69 | 21.05 | -71.72 | 0.4 | -18.37 | 310.53 | -0.04 | 97.73 | 96.04 | 0.04 | 136.36 | -71.43 | 1.09 | 2.83 | -51.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.55 | -175.0 | -358.33 | -0.31 | -675.0 | -616.67 | 0.1 | 0.0 | -33.33 | 0 | 0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 24Q1 (17) | 0.57 | -72.2 | -55.81 | 0.49 | 133.79 | 1325.0 | -1.76 | 34.08 | -24.82 | -0.11 | -320.0 | -1000.0 | 1.06 | 76.67 | -15.2 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.2 | -33.33 | -1100.0 | -0.04 | 95.24 | -130.77 | 0.1 | -28.57 | -33.33 | 0 | -100.0 | -100.0 | 950.00 | 0 | 157.75 |
| 23Q4 (16) | 2.05 | 415.38 | -56.48 | -1.45 | -154.1 | -210.69 | -2.67 | 2.55 | -100.75 | 0.05 | 135.71 | 25.0 | 0.6 | -70.44 | -90.03 | 0.04 | 300.0 | -66.67 | 0 | 0 | -100.0 | 0.94 | 190.82 | -69.8 | -0.15 | 72.73 | 89.44 | -0.84 | -1580.0 | -282.61 | 0.14 | -6.67 | -17.65 | 0.08 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (15) | -0.65 | -126.64 | 76.53 | 2.68 | 1510.53 | 306.06 | -2.74 | -171.29 | -232.37 | -0.14 | -200.0 | -450.0 | 2.03 | -9.78 | 196.21 | 0.01 | -90.91 | -75.0 | 0 | 0 | -100.0 | 0.32 | -90.35 | -70.39 | -0.55 | -358.33 | -450.0 | -0.05 | -183.33 | -110.0 | 0.15 | 0.0 | 0.0 | 0.08 | 14.29 | -11.11 | -361.11 | -141.44 | 3.53 |
| 23Q2 (14) | 2.44 | 89.15 | 183.28 | -0.19 | -375.0 | 32.14 | -1.01 | 28.37 | -138.85 | 0.14 | 1500.0 | 600.0 | 2.25 | 80.0 | 170.09 | 0.11 | 57.14 | 266.67 | 0 | 0 | -100.0 | 3.35 | 108.41 | 199.59 | -0.12 | -700.0 | 70.73 | 0.06 | -53.85 | 200.0 | 0.15 | 0.0 | -6.25 | 0.07 | 0.0 | 0.0 | 871.43 | 136.43 | 174.35 |
| 23Q1 (13) | 1.29 | -72.61 | 448.65 | -0.04 | -103.05 | -122.22 | -1.41 | -6.02 | -298.59 | -0.01 | -125.0 | 0 | 1.25 | -79.24 | 757.89 | 0.07 | -41.67 | 600.0 | 0 | -100.0 | 0 | 1.61 | -48.37 | 548.51 | 0.02 | 101.41 | 0 | 0.13 | -71.74 | 62.5 | 0.15 | -11.76 | -6.25 | 0.07 | -12.5 | 40.0 | 368.57 | -44.44 | 388.88 |
| 22Q4 (12) | 4.71 | 270.04 | 1221.43 | 1.31 | 98.48 | 336.67 | -1.33 | -164.25 | -220.91 | 0.04 | 0.0 | -50.0 | 6.02 | 385.31 | 5116.67 | 0.12 | 200.0 | 33.33 | 0.09 | -76.32 | 0 | 3.12 | 185.19 | 57.58 | -1.42 | -1320.0 | -4633.33 | 0.46 | -8.0 | 176.67 | 0.17 | 13.33 | 0.0 | 0.08 | -11.11 | 166.67 | 663.38 | 277.22 | 0 |
| 22Q3 (11) | -2.77 | 5.46 | -5.73 | 0.66 | 335.71 | -25.0 | 2.07 | -20.38 | 88.18 | 0.04 | 100.0 | 200.0 | -2.11 | 34.27 | -21.26 | 0.04 | 33.33 | 0.0 | 0.38 | 3700.0 | 0 | 1.09 | -2.37 | -31.15 | -0.1 | 75.61 | 66.67 | 0.5 | 2400.0 | 100.0 | 0.15 | -6.25 | -11.76 | 0.09 | 28.57 | 350.0 | -374.32 | 68.06 | 37.14 |
| 22Q2 (10) | -2.93 | -691.89 | -100.68 | -0.28 | -255.56 | 87.1 | 2.6 | 266.2 | 5.69 | 0.02 | 0 | 100.0 | -3.21 | -1589.47 | 11.57 | 0.03 | 200.0 | -85.71 | 0.01 | 0 | 0 | 1.12 | 351.12 | -84.17 | -0.41 | 0 | -783.33 | 0.02 | -75.0 | -94.44 | 0.16 | 0.0 | -15.79 | 0.07 | 40.0 | 0 | -1172.00 | -818.59 | -341.51 |
| 22Q1 (9) | -0.37 | 11.9 | -37.04 | 0.18 | -40.0 | -72.73 | 0.71 | -35.45 | 57.78 | 0 | -100.0 | -100.0 | -0.19 | -58.33 | -148.72 | 0.01 | -88.89 | -93.33 | 0 | 0 | 100.0 | 0.25 | -87.46 | -94.72 | 0 | 100.0 | -100.0 | 0.08 | 113.33 | -91.84 | 0.16 | -5.88 | -30.43 | 0.05 | 66.67 | 0 | -127.59 | 0 | -471.78 |
| 21Q4 (8) | -0.42 | 83.97 | -100.0 | 0.3 | -65.91 | 160.0 | 1.1 | 0.0 | 685.71 | 0.08 | 300.0 | -38.46 | -0.12 | 93.1 | 83.1 | 0.09 | 125.0 | -40.0 | 0 | 0 | 0 | 1.98 | 24.62 | -62.02 | -0.03 | 90.0 | 95.77 | -0.6 | -340.0 | -93.55 | 0.17 | 0.0 | -52.78 | 0.03 | 50.0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q3 (7) | -2.62 | -79.45 | -948.0 | 0.88 | 140.55 | 158.82 | 1.1 | -55.28 | 0 | -0.04 | -500.0 | 96.04 | -1.74 | 52.07 | -2033.33 | 0.04 | -80.95 | 100.0 | 0 | 0 | 0 | 1.59 | -77.55 | 93.65 | -0.3 | -600.0 | 80.39 | 0.25 | -30.56 | 110.64 | 0.17 | -10.53 | -50.0 | 0.02 | 0 | 0 | -595.45 | -124.32 | 0 |
| 21Q2 (6) | -1.46 | -440.74 | -1722.22 | -2.17 | -428.79 | -207.96 | 2.46 | 446.67 | 783.33 | 0.01 | 0.0 | -50.0 | -3.63 | -1030.77 | -272.86 | 0.21 | 40.0 | 600.0 | 0 | 100.0 | 0 | 7.07 | 50.37 | 423.23 | 0.06 | -90.32 | 109.09 | 0.36 | -63.27 | 244.0 | 0.19 | -17.39 | -26.92 | 0 | 0 | 0 | -265.45 | -1089.63 | -129.49 |
| 21Q1 (5) | -0.27 | -28.57 | -325.0 | 0.66 | 232.0 | -89.97 | 0.45 | 221.43 | 106.11 | 0.01 | -92.31 | 150.0 | 0.39 | 154.93 | -94.18 | 0.15 | 0.0 | 275.0 | -0.01 | 0 | 0 | 4.70 | -9.72 | 231.5 | 0.62 | 187.32 | 191.18 | 0.98 | 416.13 | 258.06 | 0.23 | -36.11 | -11.54 | 0 | 0 | 0 | -22.31 | 94.69 | 0 |
| 20Q4 (4) | -0.21 | 16.0 | 0.0 | -0.5 | -247.06 | 0.0 | 0.14 | 0 | 0.0 | 0.13 | 112.87 | 0.0 | -0.71 | -888.89 | 0.0 | 0.15 | 650.0 | 0.0 | 0 | 0 | 0.0 | 5.21 | 535.42 | 0.0 | -0.71 | 53.59 | 0.0 | -0.31 | 86.81 | 0.0 | 0.36 | 5.88 | 0.0 | 0 | 0 | 0.0 | -420.00 | 0 | 0.0 |
| 20Q3 (3) | -0.25 | -377.78 | 0.0 | 0.34 | -83.08 | 0.0 | 0 | 100.0 | 0.0 | -1.01 | -5150.0 | 0.0 | 0.09 | -95.71 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.82 | -39.34 | 0.0 | -1.53 | -131.82 | 0.0 | -2.35 | -840.0 | 0.0 | 0.34 | 30.77 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (2) | 0.09 | -25.0 | 0.0 | 2.01 | -69.45 | 0.0 | -0.36 | 95.11 | 0.0 | 0.02 | 200.0 | 0.0 | 2.1 | -68.66 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 1.35 | -4.73 | 0.0 | -0.66 | 2.94 | 0.0 | -0.25 | 59.68 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0.0 | 900.00 | 0 | 0.0 |
| 20Q1 (1) | 0.12 | 0.0 | 0.0 | 6.58 | 0.0 | 0.0 | -7.36 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 6.7 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | -0.62 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
