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) | -0.46 | 0 | -4.56 | 0 | -6.44 | 0 | 0 | 0 | -5.02 | 0 | 0.92 | -16.36 | 0 | 0 | 1.40 | -21.31 | 8.0 | 32.01 | 7.53 | 19.9 | 0.79 | -10.23 | 0 | 0 | -5.53 | 0 |
| 2023 (9) | 3.66 | -25.46 | -3.8 | 0 | -4.77 | 0 | 0 | 0 | -0.14 | 0 | 1.1 | 161.9 | 0 | 0 | 1.78 | 169.98 | 6.06 | 15.87 | 6.28 | 77.4 | 0.88 | 0.0 | 0.02 | -50.0 | 50.97 | -53.7 |
| 2022 (8) | 4.91 | 8083.33 | -0.84 | 0 | -8.89 | 0 | -0.02 | 0 | 4.07 | -83.51 | 0.42 | -37.31 | 0 | 0 | 0.66 | -38.09 | 5.23 | 35.14 | 3.54 | -86.88 | 0.88 | -12.87 | 0.04 | -20.0 | 110.09 | 51348.58 |
| 2021 (7) | 0.06 | -98.48 | 24.62 | 327.43 | -3.88 | 0 | 0.03 | 0 | 24.68 | 153.91 | 0.67 | -45.53 | -0.04 | 0 | 1.06 | -60.56 | 3.87 | 25.24 | 26.98 | 421.86 | 1.01 | 60.32 | 0.05 | -37.5 | 0.21 | -99.68 |
| 2020 (6) | 3.96 | 0 | 5.76 | 0 | -5.77 | 0 | 0 | 0 | 9.72 | 0 | 1.23 | -53.05 | -0.09 | 0 | 2.69 | -63.98 | 3.09 | 1003.57 | 5.17 | 155.94 | 0.63 | 10.53 | 0.08 | 33.33 | 67.35 | 0 |
| 2019 (5) | -0.54 | 0 | -2.07 | 0 | 2.43 | 0 | -0.01 | 0 | -2.61 | 0 | 2.62 | 12.93 | -0.06 | 0 | 7.48 | 24.82 | 0.28 | -84.53 | 2.02 | 64.23 | 0.57 | -1.72 | 0.06 | 100.0 | -20.38 | 0 |
| 2018 (4) | 1.75 | 0 | -3.65 | 0 | -1.26 | 0 | 0 | 0 | -1.9 | 0 | 2.32 | 60.0 | -0.08 | 0 | 5.99 | 47.57 | 1.81 | 201.67 | 1.23 | -40.0 | 0.58 | 3.57 | 0.03 | 50.0 | 95.11 | 0 |
| 2017 (3) | -0.82 | 0 | 1.48 | 0 | -0.89 | 0 | -0.13 | 0 | 0.66 | 0 | 1.45 | 150.0 | -0.01 | 0 | 4.06 | 124.59 | 0.6 | 106.9 | 2.05 | 115.79 | 0.56 | -27.27 | 0.02 | -33.33 | -31.18 | 0 |
| 2016 (2) | 0.07 | -97.76 | -0.92 | 0 | -0.89 | 0 | 0.08 | 0 | -0.85 | 0 | 0.58 | 383.33 | -0.02 | 0 | 1.81 | 375.5 | 0.29 | 0 | 0.95 | 131.71 | 0.77 | -7.23 | 0.03 | -50.0 | 4.00 | -98.33 |
| 2015 (1) | 3.12 | 157.85 | 0.82 | 0 | -2.61 | 0 | 0 | 0 | 3.94 | 0 | 0.12 | -47.83 | 0 | 0 | 0.38 | -37.1 | -0.89 | 0 | 0.41 | -83.67 | 0.83 | -1.19 | 0.06 | 0.0 | 240.00 | 576.36 |
| 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) | -1.36 | -102.99 | -150.56 | -0.33 | 72.27 | 42.11 | -0.05 | 99.21 | -400.0 | 0 | 0 | 0 | -1.69 | 9.14 | -179.72 | 0.66 | 450.0 | 371.43 | 0 | 0 | 0 | 3.75 | 380.35 | 367.41 | 1.94 | 33.79 | 0.52 | 1.47 | 6.52 | -16.48 | 0.2 | 0.0 | -4.76 | 0 | 0 | 0 | -81.44 | -92.05 | -159.64 |
| 24Q3 (19) | -0.67 | 54.73 | -140.12 | -1.19 | 32.77 | -183.33 | -6.33 | 0 | -32.15 | 0 | 0 | 0 | -1.86 | 42.77 | -248.8 | 0.12 | 71.43 | 140.0 | 0 | 0 | 0 | 0.78 | 103.75 | 155.45 | 1.45 | -48.76 | 11.54 | 1.38 | -51.41 | 13.11 | 0.2 | 0.0 | -9.09 | 0 | 0 | 0 | -42.41 | 12.9 | -136.56 |
| 24Q2 (18) | -1.48 | -148.52 | -260.98 | -1.77 | -39.37 | -50.0 | 0 | 100.0 | -100.0 | 0 | 0 | 100.0 | -3.25 | -282.58 | -104.4 | 0.07 | -12.5 | 133.33 | 0 | 0 | 0 | 0.38 | -30.21 | 85.34 | 2.83 | 58.1 | 112.78 | 2.84 | 53.51 | 65.12 | 0.2 | 5.26 | -13.04 | 0 | 0 | -100.0 | -48.68 | -132.56 | -132.73 |
| 24Q1 (17) | 3.05 | 13.38 | 1116.67 | -1.27 | -122.81 | 22.56 | -0.06 | -500.0 | 0 | 0 | 0 | -100.0 | 1.78 | -16.04 | 191.75 | 0.08 | -42.86 | -90.8 | 0 | 0 | 0 | 0.55 | -31.57 | -91.42 | 1.79 | -7.25 | 19.33 | 1.85 | 5.11 | 16.35 | 0.19 | -9.52 | -13.64 | 0 | 0 | -100.0 | 149.51 | 9.49 | 1007.03 |
| 23Q4 (16) | 2.69 | 61.08 | -62.85 | -0.57 | -35.71 | -533.33 | -0.01 | 99.79 | 50.0 | 0 | 0 | 0 | 2.12 | 69.6 | -70.35 | 0.14 | 180.0 | 55.56 | 0 | 0 | 0 | 0.80 | 162.52 | 61.17 | 1.93 | 48.46 | 46.21 | 1.76 | 44.26 | 33.33 | 0.21 | -4.55 | -4.55 | 0 | 0 | -100.0 | 136.55 | 17.74 | -70.77 |
| 23Q3 (15) | 1.67 | 507.32 | 742.31 | -0.42 | 64.41 | -5.0 | -4.79 | -16066.67 | 46.36 | 0 | 100.0 | 0 | 1.25 | 178.62 | 289.39 | 0.05 | 66.67 | -54.55 | 0 | 0 | 0 | 0.31 | 47.83 | -58.18 | 1.3 | -2.26 | 30.0 | 1.22 | -29.07 | 50.62 | 0.22 | -4.35 | 0.0 | 0 | -100.0 | -100.0 | 115.97 | 654.4 | 563.89 |
| 23Q2 (14) | -0.41 | -36.67 | -1466.67 | -1.18 | 28.05 | -257.58 | 0.03 | 0 | -62.5 | -0.01 | -200.0 | 87.5 | -1.59 | 18.04 | -430.0 | 0.03 | -96.55 | -76.92 | 0 | 0 | 0 | 0.21 | -96.77 | -77.51 | 1.33 | -11.33 | 3.91 | 1.72 | 8.18 | 537.04 | 0.23 | 4.55 | 4.55 | 0.01 | 0.0 | 0.0 | -20.92 | -26.9 | -448.64 |
| 23Q1 (13) | -0.3 | -104.14 | 85.71 | -1.64 | -1722.22 | -5366.67 | 0 | 100.0 | 100.0 | 0.01 | 0 | -83.33 | -1.94 | -127.13 | 8.92 | 0.87 | 866.67 | 866.67 | 0 | 0 | 0 | 6.40 | 1185.81 | 1077.77 | 1.5 | 13.64 | -7.98 | 1.59 | 20.45 | 40.71 | 0.22 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -16.48 | -103.53 | 89.32 |
| 22Q4 (12) | 7.24 | 2884.62 | 28.14 | -0.09 | 77.5 | -100.38 | -0.02 | 99.78 | 99.51 | 0 | 0 | -100.0 | 7.15 | 1183.33 | -75.58 | 0.09 | -18.18 | 50.0 | 0 | 0 | 0 | 0.50 | -31.89 | 24.71 | 1.32 | 32.0 | 349.06 | 1.32 | 62.96 | -94.06 | 0.22 | 0.0 | -15.38 | 0.01 | 0.0 | 0.0 | 467.10 | 1968.39 | 1760.95 |
| 22Q3 (11) | -0.26 | -966.67 | 77.97 | -0.4 | -21.21 | 29.82 | -8.93 | -11262.5 | -3820.83 | 0 | 100.0 | -100.0 | -0.66 | -120.0 | 62.29 | 0.11 | -15.38 | 0.0 | 0 | 0 | 100.0 | 0.73 | -20.5 | 14.74 | 1.0 | -21.88 | -18.03 | 0.81 | 200.0 | -29.57 | 0.22 | 0.0 | -15.38 | 0.01 | 0.0 | 0.0 | -25.00 | -516.67 | 69.92 |
| 22Q2 (10) | 0.03 | 101.43 | 101.02 | -0.33 | -1000.0 | -133.33 | 0.08 | 900.0 | 200.0 | -0.08 | -233.33 | 0 | -0.3 | 85.92 | 84.54 | 0.13 | 44.44 | 0.0 | 0 | 0 | 0 | 0.92 | 69.15 | 14.2 | 1.28 | -21.47 | -28.89 | 0.27 | -76.11 | -85.08 | 0.22 | 0.0 | -12.0 | 0.01 | 0.0 | -50.0 | 6.00 | 103.89 | 104.26 |
| 22Q1 (9) | -2.1 | -137.17 | -41.89 | -0.03 | -100.13 | -105.26 | -0.01 | 99.75 | -133.33 | 0.06 | 500.0 | 0 | -2.13 | -107.27 | -134.07 | 0.09 | 50.0 | -75.0 | 0 | 0 | 0 | 0.54 | 36.15 | -77.99 | 1.63 | 407.55 | 18.12 | 1.13 | -94.92 | -36.52 | 0.22 | -15.38 | -12.0 | 0.01 | 0.0 | -50.0 | -154.41 | -715.19 | -113.88 |
| 21Q4 (8) | 5.65 | 578.81 | 1007.84 | 23.63 | 4245.61 | 14668.75 | -4.07 | -1795.83 | -5714.29 | 0.01 | 0.0 | 0 | 29.28 | 1773.14 | 4270.15 | 0.06 | -45.45 | -88.24 | 0 | 100.0 | 100.0 | 0.40 | -37.33 | -91.18 | -0.53 | -143.44 | -172.6 | 22.24 | 1833.91 | 1316.56 | 0.26 | 0.0 | 62.5 | 0.01 | 0.0 | 0.0 | 25.10 | 130.21 | -14.36 |
| 21Q3 (7) | -1.18 | 59.73 | -170.24 | -0.57 | -157.58 | -111.07 | 0.24 | 400.0 | 106.72 | 0.01 | 0 | 150.0 | -1.75 | 9.79 | -125.62 | 0.11 | -15.38 | -35.29 | -0.04 | 0 | 0 | 0.64 | -20.87 | -59.45 | 1.22 | -32.22 | 67.12 | 1.15 | -36.46 | -55.08 | 0.26 | 4.0 | 62.5 | 0.01 | -50.0 | -50.0 | -83.10 | 41.01 | -235.53 |
| 21Q2 (6) | -2.93 | -97.97 | -176.5 | 0.99 | 73.68 | 102.04 | -0.08 | -366.67 | 96.91 | 0 | 0 | -100.0 | -1.94 | -113.19 | -144.91 | 0.13 | -63.89 | -56.67 | 0 | 0 | 0 | 0.80 | -67.4 | -68.04 | 1.8 | 30.43 | 63.64 | 1.81 | 1.69 | 16.77 | 0.25 | 0.0 | 66.67 | 0.02 | 0.0 | 0.0 | -140.87 | -95.12 | -163.26 |
| 21Q1 (5) | -1.48 | -390.2 | 29.19 | 0.57 | 256.25 | 2000.0 | 0.03 | 142.86 | -93.88 | 0 | 0 | 0 | -0.91 | -235.82 | 57.08 | 0.36 | -29.41 | 38.46 | 0 | 100.0 | 100.0 | 2.47 | -45.47 | 10.56 | 1.38 | 89.04 | 160.38 | 1.78 | 13.38 | 449.02 | 0.25 | 56.25 | 66.67 | 0.02 | 100.0 | 0.0 | -72.20 | -346.31 | 0 |
| 20Q4 (4) | 0.51 | -69.64 | 0.0 | 0.16 | -96.89 | 0.0 | -0.07 | 98.04 | 0.0 | 0 | 100.0 | 0.0 | 0.67 | -90.19 | 0.0 | 0.51 | 200.0 | 0.0 | -0.04 | 0 | 0.0 | 4.53 | 188.29 | 0.0 | 0.73 | 0.0 | 0.0 | 1.57 | -38.67 | 0.0 | 0.16 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 29.31 | -52.2 | 0.0 |
| 20Q3 (3) | 1.68 | -56.14 | 0.0 | 5.15 | 951.02 | 0.0 | -3.57 | -37.84 | 0.0 | -0.02 | -200.0 | 0.0 | 6.83 | 58.1 | 0.0 | 0.17 | -43.33 | 0.0 | 0 | 0 | 0.0 | 1.57 | -37.63 | 0.0 | 0.73 | -33.64 | 0.0 | 2.56 | 65.16 | 0.0 | 0.16 | 6.67 | 0.0 | 0.02 | 0.0 | 0.0 | 61.31 | -72.46 | 0.0 |
| 20Q2 (2) | 3.83 | 283.25 | 0.0 | 0.49 | 1733.33 | 0.0 | -2.59 | -628.57 | 0.0 | 0.02 | 0 | 0.0 | 4.32 | 303.77 | 0.0 | 0.3 | 15.38 | 0.0 | 0 | 100.0 | 0.0 | 2.52 | 12.77 | 0.0 | 1.1 | 107.55 | 0.0 | 1.55 | 403.92 | 0.0 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 222.67 | 0 | 0.0 |
| 20Q1 (1) | -2.09 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -2.12 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 2.23 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
