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) | 1.27 | -22.09 | -0.72 | 0 | -0.99 | 0 | 0.04 | 0 | 0.55 | -55.28 | 0.05 | -78.26 | 0 | 0 | 0.45 | -79.31 | 0.95 | 5.56 | 0.68 | 33.33 | 0.37 | 12.12 | 0.13 | -18.75 | 107.63 | -33.97 |
| 2023 (9) | 1.63 | 18.98 | -0.4 | 0 | -1.0 | 0 | -0.15 | 0 | 1.23 | 14.95 | 0.23 | -88.08 | 0 | 0 | 2.16 | -90.21 | 0.9 | 23.29 | 0.51 | -72.87 | 0.33 | 32.0 | 0.16 | 220.0 | 163.00 | 159.37 |
| 2022 (8) | 1.37 | 15.13 | -0.3 | 0 | 0.1 | -93.15 | -0.07 | 0 | 1.07 | 0 | 1.93 | -60.77 | 0 | 0 | 22.06 | -47.23 | 0.73 | -58.05 | 1.88 | 9.94 | 0.25 | 31.58 | 0.05 | 66.67 | 62.84 | 1.92 |
| 2021 (7) | 1.19 | 20.2 | -4.06 | 0 | 1.46 | 55.32 | 0.01 | 0 | -2.87 | 0 | 4.92 | 2039.13 | 0 | 0 | 41.80 | 1479.36 | 1.74 | 48.72 | 1.71 | 19.58 | 0.19 | -5.0 | 0.03 | 0 | 61.66 | 1.52 |
| 2020 (6) | 0.99 | -18.18 | -0.19 | 0 | 0.94 | 0 | -0.15 | 0 | 0.8 | -46.67 | 0.23 | 27.78 | 0 | 0 | 2.65 | 19.84 | 1.17 | 0.86 | 1.43 | 20.17 | 0.2 | 0.0 | 0 | 0 | 60.74 | -30.23 |
| 2019 (5) | 1.21 | -14.79 | 0.29 | 0 | -1.31 | 0 | 0.07 | 0.0 | 1.5 | 0 | 0.18 | 125.0 | 0 | 0 | 2.21 | 121.41 | 1.16 | -3.33 | 1.19 | -0.83 | 0.2 | 17.65 | 0 | 0 | 87.05 | -16.01 |
| 2018 (4) | 1.42 | 13.6 | -1.56 | 0 | -1.03 | 0 | 0.07 | 40.0 | -0.14 | 0 | 0.08 | -11.11 | 0 | 0 | 1.00 | -7.56 | 1.2 | -12.41 | 1.2 | 5.26 | 0.17 | -10.53 | 0 | 0 | 103.65 | 10.28 |
| 2017 (3) | 1.25 | -1.57 | -0.19 | 0 | -0.89 | 0 | 0.05 | -28.57 | 1.06 | -29.33 | 0.09 | -30.77 | 0 | 0 | 1.08 | -33.09 | 1.37 | 23.42 | 1.14 | 14.0 | 0.19 | -9.52 | 0 | 0 | 93.98 | -10.46 |
| 2016 (2) | 1.27 | 45.98 | 0.23 | 0 | -0.91 | 0 | 0.07 | -12.5 | 1.5 | 0 | 0.13 | 18.18 | 0 | 0 | 1.61 | 23.61 | 1.11 | 56.34 | 1.0 | 4.17 | 0.21 | -8.7 | 0 | 0 | 104.96 | 50.8 |
| 2015 (1) | 0.87 | 70.59 | -1.19 | 0 | 1.05 | 0 | 0.08 | 0 | -0.32 | 0 | 0.11 | 10.0 | 0 | 0 | 1.30 | 18.48 | 0.71 | 9.23 | 0.96 | 52.38 | 0.23 | 0.0 | 0.06 | 0 | 69.60 | 17.36 |
| 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) | 0.87 | 61.11 | 31.82 | -0.27 | 30.77 | -280.0 | -0.41 | -17.14 | -583.33 | 0.16 | 0 | 500.0 | 0.6 | 300.0 | -25.93 | 0.01 | 0.0 | -83.33 | 0 | 0 | 0 | 0.31 | -10.22 | -85.4 | 0.37 | 5.71 | 85.0 | 0.28 | 21.74 | 180.0 | 0.1 | 11.11 | 11.11 | 0.03 | 0.0 | 0.0 | 212.20 | 37.53 | -29.27 |
| 24Q3 (19) | 0.54 | 1000.0 | 50.0 | -0.39 | -316.67 | 13.33 | -0.35 | -133.33 | 55.13 | 0 | 100.0 | 100.0 | 0.15 | 25.0 | 266.67 | 0.01 | 0.0 | -92.86 | 0 | 0 | 0 | 0.34 | -9.31 | -93.4 | 0.35 | 84.21 | 45.83 | 0.23 | 35.29 | 109.09 | 0.09 | 0.0 | 0.0 | 0.03 | 0.0 | -40.0 | 154.29 | 845.71 | 7.14 |
| 24Q2 (18) | -0.06 | 33.33 | -115.0 | 0.18 | 175.0 | -33.33 | -0.15 | -87.5 | 0.0 | -0.07 | -75.0 | 36.36 | 0.12 | 136.36 | -82.09 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.38 | -53.8 | 0 | 0.19 | 280.0 | -38.71 | 0.17 | 0 | -19.05 | 0.09 | 0.0 | 12.5 | 0.03 | 0.0 | -25.0 | -20.69 | 72.41 | -117.07 |
| 24Q1 (17) | -0.09 | -113.64 | -142.86 | -0.24 | -260.0 | 35.14 | -0.08 | -33.33 | 0 | -0.04 | 0.0 | -300.0 | -0.33 | -140.74 | -106.25 | 0.02 | -66.67 | -33.33 | 0 | 0 | 0 | 0.82 | -61.18 | -34.71 | 0.05 | -75.0 | -68.75 | 0 | -100.0 | -100.0 | 0.09 | 0.0 | 12.5 | 0.03 | 0.0 | 0.0 | -75.00 | -125.0 | -167.86 |
| 23Q4 (16) | 0.66 | 83.33 | -24.14 | 0.15 | 133.33 | 183.33 | -0.06 | 92.31 | -100.0 | -0.04 | -100.0 | -157.14 | 0.81 | 1000.0 | 17.39 | 0.06 | -57.14 | -53.85 | 0 | 0 | 0 | 2.12 | -59.41 | -42.43 | 0.2 | -16.67 | -62.96 | 0.1 | -9.09 | -72.22 | 0.09 | 0.0 | 12.5 | 0.03 | -40.0 | 50.0 | 300.00 | 108.33 | 58.62 |
| 23Q3 (15) | 0.36 | -10.0 | 400.0 | -0.45 | -266.67 | -202.27 | -0.78 | -420.0 | -620.0 | -0.02 | 81.82 | 75.0 | -0.09 | -113.43 | -128.12 | 0.14 | 0 | -79.71 | 0 | 0 | 0 | 5.22 | 0 | -82.74 | 0.24 | -22.58 | 26.32 | 0.11 | -47.62 | -91.06 | 0.09 | 12.5 | 50.0 | 0.05 | 25.0 | 400.0 | 144.00 | 18.8 | 1660.0 |
| 23Q2 (14) | 0.4 | 90.48 | 207.69 | 0.27 | 172.97 | 140.3 | -0.15 | 0 | -650.0 | -0.11 | -650.0 | -650.0 | 0.67 | 518.75 | 224.07 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.31 | 93.75 | 616.67 | 0.21 | 162.5 | 23.53 | 0.08 | 0.0 | 60.0 | 0.04 | 33.33 | 300.0 | 121.21 | 9.67 | 114.45 |
| 23Q1 (13) | 0.21 | -75.86 | -58.0 | -0.37 | -105.56 | -436.36 | 0 | 100.0 | 0 | 0.02 | -71.43 | 125.0 | -0.16 | -123.19 | -126.23 | 0.03 | -76.92 | -92.31 | 0 | 0 | 0 | 1.26 | -65.77 | -94.47 | 0.16 | -70.37 | 166.67 | 0.08 | -77.78 | -33.33 | 0.08 | 0.0 | 33.33 | 0.03 | 50.0 | 200.0 | 110.53 | -41.56 | -58.0 |
| 22Q4 (12) | 0.87 | 825.0 | 248.0 | -0.18 | -140.91 | 48.57 | -0.03 | -120.0 | 90.91 | 0.07 | 187.5 | 153.85 | 0.69 | 115.62 | 790.0 | 0.13 | -81.16 | -77.97 | 0 | 0 | 0 | 3.68 | -87.83 | -84.08 | 0.54 | 184.21 | 31.71 | 0.36 | -70.73 | -20.0 | 0.08 | 33.33 | 60.0 | 0.02 | 100.0 | 100.0 | 189.13 | 2148.91 | 285.83 |
| 22Q3 (11) | -0.12 | -192.31 | -120.69 | 0.44 | 165.67 | 114.19 | 0.15 | 850.0 | -91.48 | -0.08 | -500.0 | -166.67 | 0.32 | 159.26 | 112.7 | 0.69 | -4.17 | -80.45 | 0 | 0 | 0 | 30.26 | -48.3 | -72.82 | 0.19 | 416.67 | -62.0 | 1.23 | 623.53 | 167.39 | 0.06 | 20.0 | 20.0 | 0.01 | 0.0 | 0.0 | -9.23 | -116.33 | -108.28 |
| 22Q2 (10) | 0.13 | -74.0 | -72.92 | -0.67 | -709.09 | -103.03 | -0.02 | 0 | -166.67 | 0.02 | 125.0 | 200.0 | -0.54 | -188.52 | -460.0 | 0.72 | 84.62 | 9.09 | 0 | 0 | 0 | 58.54 | 156.66 | 200.67 | -0.06 | -200.0 | -112.0 | 0.17 | 41.67 | -63.83 | 0.05 | -16.67 | 25.0 | 0.01 | 0.0 | 0.0 | 56.52 | -78.52 | -38.77 |
| 22Q1 (9) | 0.5 | 100.0 | 554.55 | 0.11 | 131.43 | 139.29 | 0 | 100.0 | 0 | -0.08 | 38.46 | -300.0 | 0.61 | 710.0 | 256.41 | 0.39 | -33.9 | 178.57 | 0 | 0 | 0 | 22.81 | -1.43 | 334.96 | 0.06 | -85.37 | -81.25 | 0.12 | -73.33 | -64.71 | 0.06 | 20.0 | 20.0 | 0.01 | 0.0 | 0.0 | 263.16 | 436.84 | 1056.94 |
| 21Q4 (8) | 0.25 | -56.9 | -58.33 | -0.35 | 88.71 | -9.38 | -0.33 | -118.75 | -131.73 | -0.13 | -208.33 | -750.0 | -0.1 | 96.03 | -135.71 | 0.59 | -83.29 | 210.53 | 0 | 0 | 0 | 23.14 | -79.22 | 242.19 | 0.41 | -18.0 | 0.0 | 0.45 | -2.17 | -13.46 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 49.02 | -56.05 | -53.43 |
| 21Q3 (7) | 0.58 | 20.83 | 2800.0 | -3.1 | -839.39 | -1168.97 | 1.76 | 5766.67 | 398.31 | 0.12 | 700.0 | 250.0 | -2.52 | -1780.0 | -912.9 | 3.53 | 434.85 | 17550.0 | 0 | 0 | 0 | 111.36 | 471.97 | 13485.49 | 0.5 | 0.0 | 28.21 | 0.46 | -2.13 | 6.98 | 0.05 | 25.0 | 0.0 | 0.01 | 0.0 | 150.0 | 111.54 | 20.83 | 2465.38 |
| 21Q2 (6) | 0.48 | 536.36 | 380.0 | -0.33 | -17.86 | -1200.0 | 0.03 | 0 | -93.88 | -0.02 | -150.0 | -166.67 | 0.15 | 138.46 | 15.38 | 0.66 | 371.43 | 6500.0 | 0 | 0 | 0 | 19.47 | 271.3 | 3560.18 | 0.5 | 56.25 | 138.1 | 0.47 | 38.24 | 62.07 | 0.04 | -20.0 | -20.0 | 0.01 | 0.0 | 0.0 | 92.31 | 435.66 | 223.08 |
| 21Q1 (5) | -0.11 | -118.33 | -139.29 | -0.28 | 12.5 | -40.0 | 0 | -100.0 | 100.0 | 0.04 | 100.0 | 133.33 | -0.39 | -239.29 | -587.5 | 0.14 | -26.32 | 0 | 0 | 0 | 0 | 5.24 | -22.45 | 0 | 0.32 | -21.95 | 100.0 | 0.34 | -34.62 | 70.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | -27.50 | -126.13 | -125.54 |
| 20Q4 (4) | 0.6 | 2900.0 | 0.0 | -0.32 | -210.34 | 0.0 | 1.04 | 276.27 | 0.0 | 0.02 | 125.0 | 0.0 | 0.28 | -9.68 | 0.0 | 0.19 | 850.0 | 0.0 | 0 | 0 | 0.0 | 6.76 | 724.91 | 0.0 | 0.41 | 5.13 | 0.0 | 0.52 | 20.93 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 105.26 | 2321.05 | 0.0 |
| 20Q3 (3) | 0.02 | -80.0 | 0.0 | 0.29 | 866.67 | 0.0 | -0.59 | -220.41 | 0.0 | -0.08 | -366.67 | 0.0 | 0.31 | 138.46 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.82 | 54.1 | 0.0 | 0.39 | 85.71 | 0.0 | 0.43 | 48.28 | 0.0 | 0.05 | 0.0 | 0.0 | -0.02 | -300.0 | 0.0 | 4.35 | -84.78 | 0.0 |
| 20Q2 (2) | 0.1 | -64.29 | 0.0 | 0.03 | 115.0 | 0.0 | 0.49 | 5000.0 | 0.0 | 0.03 | 125.0 | 0.0 | 0.13 | 62.5 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.53 | 0 | 0.0 | 0.21 | 31.25 | 0.0 | 0.29 | 45.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 28.57 | -73.47 | 0.0 |
| 20Q1 (1) | 0.28 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 107.69 | 0.0 | 0.0 |
