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) | -3.12 | 0 | -1.06 | 0 | 11.6 | 36.63 | 0.22 | 0 | -4.18 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 29.03 | 165.36 | 23.31 | 146.41 | 0.25 | 0.0 | 0 | 0 | -13.24 | 0 |
| 2023 (9) | -10.67 | 0 | -0.38 | 0 | 8.49 | 0 | -1.46 | 0 | -11.05 | 0 | 0.01 | -50.0 | 0 | 0 | 0.06 | 21.01 | 10.94 | 26.77 | 9.46 | 49.92 | 0.25 | 4.17 | 0 | 0 | -109.89 | 0 |
| 2022 (8) | 16.33 | 0 | -0.16 | 0 | -12.41 | 0 | 0.62 | 0 | 16.17 | 0 | 0.02 | -71.43 | 0 | 0 | 0.05 | -81.3 | 8.63 | 60.71 | 6.31 | 29.84 | 0.24 | 4.35 | 0 | 0 | 249.31 | 0 |
| 2021 (7) | -13.46 | 0 | 0.41 | 0 | 14.5 | -20.02 | -0.14 | 0 | -13.05 | 0 | 0.07 | -46.15 | 0.04 | 0 | 0.27 | -65.93 | 5.37 | 96.7 | 4.86 | 170.0 | 0.23 | 21.05 | 0 | 0 | -264.44 | 0 |
| 2020 (6) | -16.69 | 0 | -0.76 | 0 | 18.13 | 94.32 | -0.17 | 0 | -17.45 | 0 | 0.13 | 550.0 | -0.01 | 0 | 0.80 | 726.44 | 2.73 | -23.74 | 1.8 | -23.4 | 0.19 | 11.76 | 0 | 0 | -838.69 | 0 |
| 2019 (5) | -11.8 | 0 | -0.54 | 0 | 9.33 | 903.23 | -1.12 | 0 | -12.34 | 0 | 0.02 | 100.0 | -0.01 | 0 | 0.10 | 152.63 | 3.58 | -22.17 | 2.35 | -34.17 | 0.17 | 70.0 | 0 | 0 | -468.25 | 0 |
| 2018 (4) | 8.39 | 0 | -6.68 | 0 | 0.93 | 342.86 | -0.03 | 0 | 1.71 | 0 | 0.01 | 0 | -0.01 | 0 | 0.04 | 0 | 4.6 | 35.69 | 3.57 | 49.37 | 0.1 | 11.11 | 0 | 0 | 228.61 | 0 |
| 2017 (3) | -1.52 | 0 | -0.04 | 0 | 0.21 | -59.62 | 0.51 | 2.0 | -1.56 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 3.39 | 142.14 | 2.39 | 455.81 | 0.09 | 80.0 | 0 | 0 | -61.29 | 0 |
| 2016 (2) | 1.76 | 0 | -0.13 | 0 | 0.52 | -93.48 | 0.5 | 0 | 1.63 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 1.4 | 1900.0 | 0.43 | 0 | 0.05 | -16.67 | 0 | 0 | 366.67 | 0 |
| 2015 (1) | -7.55 | 0 | -0.15 | 0 | 7.97 | 37.65 | -0.01 | 0 | -7.7 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.07 | -97.89 | -0.38 | 0 | 0.06 | 0.0 | 0.01 | 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) | -5.48 | -137.25 | -214.88 | 0.03 | 103.7 | 118.75 | -0.73 | 22.34 | 82.2 | -0.51 | -88.89 | 7.27 | -5.45 | -139.21 | -218.22 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 3.39 | -81.25 | -68.2 | 2.46 | -83.33 | -74.69 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -217.46 | -319.09 | -545.86 |
| 24Q3 (19) | 14.71 | 670.16 | 500.82 | -0.81 | -1057.14 | -3950.0 | -0.94 | -134.31 | -133.1 | -0.27 | -139.71 | 50.0 | 13.9 | 624.53 | 476.69 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 18.08 | 126.57 | 3187.27 | 14.76 | 129.19 | 5576.92 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 99.26 | 350.07 | 108.65 |
| 24Q2 (18) | -2.58 | 73.62 | 55.97 | -0.07 | 68.18 | 30.0 | 2.74 | -73.98 | -64.83 | 0.68 | 112.5 | 457.89 | -2.65 | 73.5 | 55.54 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 7.98 | 2000.0 | 19850.0 | 6.44 | 1888.89 | 5053.85 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -39.69 | 0 | 0 |
| 24Q1 (17) | -9.78 | -305.03 | -65.48 | -0.22 | -37.5 | -120.0 | 10.53 | 356.83 | 437.24 | 0.32 | 158.18 | 277.78 | -10.0 | -316.92 | -66.39 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.42 | -103.94 | -35.48 | -0.36 | -103.7 | 7.69 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q4 (16) | 4.77 | 229.97 | 1544.83 | -0.16 | -700.0 | -45.45 | -4.1 | -244.37 | -283.86 | -0.55 | -1.85 | -5600.0 | 4.61 | 224.93 | 2461.11 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0 | 0 | 10.66 | 1838.18 | 732.81 | 9.72 | 3638.46 | 945.16 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 48.77 | 104.25 | 66.5 |
| 23Q3 (15) | -3.67 | 37.37 | -121.07 | -0.02 | 80.0 | 60.0 | 2.84 | -63.54 | 115.18 | -0.54 | -184.21 | -640.0 | -3.69 | 38.09 | -121.24 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.55 | 1275.0 | -91.21 | 0.26 | 300.0 | -94.67 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -1146.88 | 0 | -425.23 |
| 23Q2 (14) | -5.86 | 0.85 | -230.51 | -0.1 | 0.0 | -900.0 | 7.79 | 297.45 | 1336.51 | -0.19 | -5.56 | -125.0 | -5.96 | 0.83 | -233.04 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.04 | 112.9 | -97.26 | -0.13 | 66.67 | -113.4 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (13) | -5.91 | -2137.93 | -0.68 | -0.1 | 9.09 | 0 | 1.96 | -12.11 | -58.39 | -0.18 | -1900.0 | 30.77 | -6.01 | -3438.89 | -2.39 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.31 | -124.22 | 16.22 | -0.39 | -141.94 | 17.02 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q4 (12) | 0.29 | -98.34 | 106.95 | -0.11 | -120.0 | -1000.0 | 2.23 | 111.92 | -52.55 | 0.01 | -90.0 | 106.67 | 0.18 | -98.96 | 104.31 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 1.28 | -79.55 | 445.95 | 0.93 | -80.94 | 420.69 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 29.29 | -91.69 | 0 |
| 22Q3 (11) | 17.42 | 287.97 | 256.94 | -0.05 | -400.0 | -400.0 | -18.71 | -2869.84 | -258.16 | 0.1 | -86.84 | 152.63 | 17.37 | 287.72 | 256.35 | 0.02 | 0 | 100.0 | 0 | 0 | -100.0 | 0.08 | 0 | -52.58 | 6.26 | 328.77 | 479.63 | 4.88 | 403.09 | 460.92 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 352.63 | -19.11 | 129.54 |
| 22Q2 (10) | 4.49 | 176.49 | 11125.0 | -0.01 | 0 | 75.0 | -0.63 | -113.38 | 72.0 | 0.76 | 392.31 | 406.67 | 4.48 | 176.32 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 1.46 | 494.59 | -60.0 | 0.97 | 306.38 | -71.88 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 435.92 | 0 | 38152.18 |
| 22Q1 (9) | -5.87 | -40.77 | -431.64 | 0 | 100.0 | -100.0 | 4.71 | 0.21 | 2040.91 | -0.26 | -73.33 | -620.0 | -5.87 | -40.43 | -363.23 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.37 | 0.0 | -136.63 | -0.47 | -62.07 | -156.63 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q4 (8) | -4.17 | 62.43 | 0.48 | -0.01 | 0.0 | 98.11 | 4.7 | -60.27 | 13.25 | -0.15 | 21.05 | 11.76 | -4.18 | 62.38 | 11.44 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.37 | -134.26 | -19.35 | -0.29 | -133.33 | 45.28 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q3 (7) | -11.1 | -27850.0 | -488.11 | -0.01 | 75.0 | 80.0 | 11.83 | 625.78 | 716.15 | -0.19 | -226.67 | -416.67 | -11.11 | 0 | -495.37 | 0.01 | -50.0 | -66.67 | 0.05 | 0 | 0 | 0.17 | 21.87 | -51.63 | 1.08 | -70.41 | -44.04 | 0.87 | -74.78 | -49.42 | 0.06 | 0.0 | 50.0 | 0 | 0 | 0 | -1193.55 | -104833.87 | -834.49 |
| 21Q2 (6) | 0.04 | -97.74 | 100.49 | -0.04 | -108.7 | 20.0 | -2.25 | -1122.73 | -128.12 | 0.15 | 200.0 | 66.67 | 0 | -100.0 | 100.0 | 0.02 | -50.0 | -75.0 | 0 | 0 | 0 | 0.14 | -85.26 | -95.07 | 3.65 | 261.39 | 729.55 | 3.45 | 315.66 | 1400.0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 1.14 | -99.43 | 100.04 |
| 21Q1 (5) | 1.77 | 142.24 | 124.62 | 0.46 | 186.79 | 428.57 | 0.22 | -94.7 | -97.21 | 0.05 | 129.41 | 131.25 | 2.23 | 147.25 | 130.42 | 0.04 | 100.0 | 0 | 0 | 0 | 0 | 0.95 | -45.11 | 0 | 1.01 | 425.81 | 50.75 | 0.83 | 256.6 | 118.42 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 198.88 | 0 | 111.89 |
| 20Q4 (4) | -4.19 | -246.5 | 0.0 | -0.53 | -960.0 | 0.0 | 4.15 | 316.15 | 0.0 | -0.17 | -383.33 | 0.0 | -4.72 | -267.97 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 1.74 | 390.43 | 0.0 | -0.31 | -116.06 | 0.0 | -0.53 | -130.81 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q3 (3) | 2.86 | 135.05 | 0.0 | -0.05 | 0.0 | 0.0 | -1.92 | -124.0 | 0.0 | 0.06 | -33.33 | 0.0 | 2.81 | 134.23 | 0.0 | 0.03 | -62.5 | 0.0 | 0 | 0 | 0.0 | 0.35 | -87.59 | 0.0 | 1.93 | 338.64 | 0.0 | 1.72 | 647.83 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0.0 | 162.50 | 105.58 | 0.0 |
| 20Q2 (2) | -8.16 | -13.49 | 0.0 | -0.05 | 64.29 | 0.0 | 8.0 | 1.39 | 0.0 | 0.09 | 156.25 | 0.0 | -8.21 | -12.01 | 0.0 | 0.08 | 0 | 0.0 | 0 | 0 | 0.0 | 2.86 | 0 | 0.0 | 0.44 | -34.33 | 0.0 | 0.23 | -39.47 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | -2914.29 | -74.29 | 0.0 |
| 20Q1 (1) | -7.19 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 7.89 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -7.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1672.09 | 0.0 | 0.0 |
