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) | -5.39 | 0 | -0.51 | 0 | 7.29 | 33.03 | -1.61 | 0 | -5.9 | 0 | 0.05 | -90.74 | 0 | 0 | 50.00 | -80.56 | -0.52 | 0 | 0.26 | -35.0 | 0.04 | 0.0 | 0 | 0 | -1796.67 | 0 |
| 2023 (9) | -1.06 | 0 | -0.63 | 0 | 5.48 | 77.35 | -1.45 | 0 | -1.69 | 0 | 0.54 | 980.0 | 0 | 0 | 257.14 | 980.0 | -0.75 | 0 | 0.4 | 81.82 | 0.04 | 33.33 | 0 | 0 | -240.91 | 0 |
| 2022 (8) | -1.12 | 0 | -1.02 | 0 | 3.09 | -25.9 | -1.42 | 0 | -2.14 | 0 | 0.05 | 150.0 | 0 | 0 | 23.81 | 364.29 | -0.8 | 0 | 0.22 | 0 | 0.03 | -76.92 | 0 | 0 | -448.00 | 0 |
| 2021 (7) | -1.41 | 0 | 0.2 | 0 | 4.17 | 1503.85 | -1.3 | 0 | -1.21 | 0 | 0.02 | -88.89 | 0 | 0 | 5.13 | -71.51 | -2.46 | 0 | -1.69 | 0 | 0.13 | -68.29 | 0 | 0 | 0.00 | 0 |
| 2020 (6) | -1.59 | 0 | -0.16 | 0 | 0.26 | 116.67 | -0.64 | 0 | -1.75 | 0 | 0.18 | -35.71 | 0.01 | 0 | 18.00 | 36.29 | -2.73 | 0 | -2.28 | 0 | 0.41 | -39.71 | 0 | 0 | 0.00 | 0 |
| 2019 (5) | -2.68 | 0 | 2.21 | 351.02 | 0.12 | -96.08 | -0.04 | 0 | -0.47 | 0 | 0.28 | 12.0 | 0 | 0 | 13.21 | 244.98 | -1.92 | 0 | -2.14 | 0 | 0.68 | -11.69 | 0 | 0 | 0.00 | 0 |
| 2018 (4) | -1.56 | 0 | 0.49 | 0 | 3.06 | 2.0 | -0.11 | 0 | -1.07 | 0 | 0.25 | -57.63 | 0.09 | 0 | 3.83 | 6.29 | -2.02 | 0 | -2.18 | 0 | 0.77 | -2.53 | 0 | 0 | 0.00 | 0 |
| 2017 (3) | -2.24 | 0 | -0.82 | 0 | 3.0 | 175.23 | 0 | 0 | -3.06 | 0 | 0.59 | 103.45 | 0 | 0 | 3.60 | 112.64 | -2.9 | 0 | -3.22 | 0 | 0.79 | -1.25 | 0 | 0 | 0.00 | 0 |
| 2016 (2) | -0.88 | 0 | -0.27 | 0 | 1.09 | 240.62 | 0.01 | -88.89 | -1.15 | 0 | 0.29 | -23.68 | 0 | 0 | 1.69 | -35.19 | -1.69 | 0 | -1.81 | 0 | 0.8 | -13.04 | 0 | 0 | 0.00 | 0 |
| 2015 (1) | -0.12 | 0 | -0.21 | 0 | 0.32 | -90.18 | 0.09 | 0 | -0.33 | 0 | 0.38 | -13.64 | 0 | 0 | 2.61 | 19.33 | -2.09 | 0 | -1.8 | 0 | 0.92 | -8.91 | 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) | -4.24 | -886.05 | -1530.77 | 0.79 | 307.89 | 507.69 | 1.55 | -58.67 | 55.0 | -1.7 | -1988.89 | -18.06 | -3.45 | -325.93 | -2553.85 | 0.04 | 0 | 123.53 | 0.78 | 300.0 | 0 | 133.33 | 0 | 131.37 | -0.24 | -400.0 | -4.35 | 1.11 | 526.92 | -2.63 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -378.57 | 0 | -1574.45 |
| 24Q3 (19) | -0.43 | 0.0 | -79.17 | -0.38 | 13.64 | 5.0 | 3.75 | 275.0 | 0 | 0.09 | 0 | 1000.0 | -0.81 | 6.9 | -26.56 | 0 | -100.0 | -100.0 | -0.39 | 0.0 | -490.0 | -0.00 | -100.0 | -100.0 | 0.08 | 147.06 | 147.06 | -0.26 | -4.0 | -18.18 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (18) | -0.43 | -43.33 | -48.28 | -0.44 | 8.33 | -33.33 | 1.0 | 0.0 | 0 | 0 | 0 | 100.0 | -0.87 | -11.54 | -40.32 | 0.01 | 0 | 0 | -0.39 | 0 | -290.0 | 50.00 | 0 | 0 | -0.17 | 5.56 | 5.56 | -0.25 | 28.57 | 16.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (17) | -0.3 | -15.38 | -15.38 | -0.48 | -469.23 | -1500.0 | 1.0 | 0.0 | -77.78 | 0 | 100.0 | -100.0 | -0.78 | -500.0 | -168.97 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | -0.00 | 100.0 | -100.0 | -0.18 | 21.74 | -12.5 | -0.35 | -130.7 | -52.17 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q4 (16) | -0.26 | -8.33 | 3.7 | 0.13 | 132.5 | 0 | 1.0 | 0 | 100.0 | -1.44 | -14300.0 | -2.13 | -0.13 | 79.69 | 51.85 | -0.17 | -125.0 | 0 | 0 | -100.0 | 0 | -425.00 | -125.0 | 0 | -0.23 | -35.29 | -27.78 | 1.14 | 618.18 | 10.68 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -22.61 | 0 | 12.91 |
| 23Q3 (15) | -0.24 | 17.24 | 17.24 | -0.4 | -21.21 | -1233.33 | 0 | 0 | -100.0 | -0.01 | 0.0 | 0 | -0.64 | -3.23 | -100.0 | 0.68 | 0 | 1600.0 | 0.1 | 200.0 | 0 | 1700.00 | 0 | 750.0 | -0.17 | 5.56 | 15.0 | -0.22 | 26.67 | 15.38 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (14) | -0.29 | -11.54 | -38.1 | -0.33 | -1000.0 | 67.33 | 0 | -100.0 | -100.0 | -0.01 | -200.0 | 0 | -0.62 | -113.79 | 49.18 | 0 | -100.0 | -100.0 | -0.1 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.18 | -12.5 | 18.18 | -0.3 | -30.43 | -7.14 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (13) | -0.26 | 3.7 | 25.71 | -0.03 | 0 | -250.0 | 4.5 | 800.0 | 167.86 | 0.01 | 100.71 | 0 | -0.29 | -7.41 | 12.12 | 0.03 | 0 | 0 | 0 | 0 | 0 | 30.00 | 0 | 0 | -0.16 | 11.11 | 20.0 | -0.23 | -122.33 | 14.81 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q4 (12) | -0.27 | 6.9 | 12.9 | 0 | 100.0 | 0 | 0.5 | 0.0 | 0 | -1.41 | 0 | -9.3 | -0.27 | 15.62 | 12.9 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.18 | 10.0 | 73.13 | 1.03 | 496.15 | 74.58 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | -25.96 | 0 | 48.91 |
| 22Q3 (11) | -0.29 | -38.1 | -26.09 | -0.03 | 97.03 | -50.0 | 0.5 | 19.05 | 0 | 0 | 0 | 100.0 | -0.32 | 73.77 | -28.0 | 0.04 | 300.0 | 100.0 | 0 | 0 | 0 | 200.00 | 700.0 | 700.0 | -0.2 | 9.09 | 23.08 | -0.26 | 7.14 | 21.21 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (10) | -0.21 | 40.0 | 52.27 | -1.01 | -5150.0 | -539.13 | 0.42 | -75.0 | 2.44 | 0 | 0 | -100.0 | -1.22 | -269.7 | -480.95 | 0.01 | 0 | 0 | 0 | 0 | -100.0 | 25.00 | 0 | 0 | -0.22 | -10.0 | -4.76 | -0.28 | -3.7 | 44.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (9) | -0.35 | -12.9 | 18.6 | 0.02 | 0 | 300.0 | 1.68 | 0 | -55.32 | 0 | 100.0 | 100.0 | -0.33 | -6.45 | 25.0 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | -0.2 | 70.15 | 84.85 | -0.27 | -145.76 | 81.25 | 0.01 | -50.0 | -83.33 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q4 (8) | -0.31 | -34.78 | -106.67 | 0 | 100.0 | 100.0 | 0 | 0 | -100.0 | -1.29 | -12800.0 | -101.56 | -0.31 | -24.0 | -93.75 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | -0.67 | -157.69 | 30.93 | 0.59 | 278.79 | 243.9 | 0.02 | 0.0 | -75.0 | 0 | 0 | 0 | -50.82 | 0 | 0 |
| 21Q3 (7) | -0.23 | 47.73 | 28.12 | -0.02 | -108.7 | -100.0 | 0 | -100.0 | 100.0 | -0.01 | -200.0 | -200.0 | -0.25 | -19.05 | 24.24 | 0.02 | 0 | 100.0 | 0 | -100.0 | 0 | 25.00 | 0 | 325.0 | -0.26 | -23.81 | 55.93 | -0.33 | 34.0 | 45.9 | 0.02 | 0.0 | -80.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (6) | -0.44 | -2.33 | 8.33 | 0.23 | 2400.0 | 387.5 | 0.41 | -89.1 | 241.67 | 0.01 | 200.0 | 200.0 | -0.21 | 52.27 | 62.5 | 0 | -100.0 | -100.0 | 0.01 | 200.0 | 0 | -0.00 | -100.0 | -100.0 | -0.21 | 84.09 | 68.66 | -0.5 | 65.28 | 24.24 | 0.02 | -66.67 | -81.82 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (5) | -0.43 | -186.67 | 32.81 | -0.01 | 0.0 | 83.33 | 3.76 | 1153.33 | 4277.78 | -0.01 | 98.44 | 0 | -0.44 | -175.0 | 37.14 | 0.01 | -66.67 | -83.33 | -0.01 | -200.0 | 0 | 7.69 | -28.21 | -56.41 | -1.32 | -36.08 | -164.0 | -1.44 | -251.22 | -144.07 | 0.06 | -25.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (4) | -0.15 | 53.12 | 0.0 | -0.01 | 0.0 | 0.0 | 0.3 | 475.0 | 0.0 | -0.64 | -6500.0 | 0.0 | -0.16 | 51.52 | 0.0 | 0.03 | 200.0 | 0.0 | 0.01 | 0 | 0.0 | 10.71 | 82.14 | 0.0 | -0.97 | -64.41 | 0.0 | -0.41 | 32.79 | 0.0 | 0.08 | -20.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q3 (3) | -0.32 | 33.33 | 0.0 | -0.01 | 87.5 | 0.0 | -0.08 | -166.67 | 0.0 | 0.01 | 200.0 | 0.0 | -0.33 | 41.07 | 0.0 | 0.01 | -88.89 | 0.0 | 0 | 0 | 0.0 | 5.88 | -86.27 | 0.0 | -0.59 | 11.94 | 0.0 | -0.61 | 7.58 | 0.0 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (2) | -0.48 | 25.0 | 0.0 | -0.08 | -33.33 | 0.0 | 0.12 | 233.33 | 0.0 | -0.01 | 0 | 0.0 | -0.56 | 20.0 | 0.0 | 0.09 | 50.0 | 0.0 | 0 | 0 | 0.0 | 42.86 | 142.86 | 0.0 | -0.67 | -34.0 | 0.0 | -0.66 | -11.86 | 0.0 | 0.11 | -8.33 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (1) | -0.64 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.7 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 17.65 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | -0.59 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
