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) | 2.84 | 14100.0 | -0.22 | 0 | 2.45 | 157.89 | 2.08 | 420.0 | 2.62 | 0 | 0.01 | 0 | 0 | 0 | 0.16 | 0 | 2.01 | 0 | 3.01 | 0 | 0.08 | -20.0 | 0 | 0 | 91.91 | 0 |
| 2023 (9) | 0.02 | -98.11 | -0.16 | 0 | 0.95 | 0 | 0.4 | 0 | -0.14 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.52 | 0 | -1.1 | 0 | 0.1 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2022 (8) | 1.06 | 0 | -0.03 | 0 | -0.67 | 0 | -0.27 | 0 | 1.03 | 0 | 0.05 | 0 | 0 | 0 | 1.43 | 0 | -0.73 | 0 | -1.11 | 0 | 0.1 | 11.11 | 0 | 0 | 0.00 | 0 |
| 2021 (7) | -0.61 | 0 | 0.09 | 0 | 0.78 | 0 | -0.32 | 0 | -0.52 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.34 | 0 | -0.34 | 0 | 0.09 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (6) | -0.23 | 0 | -0.09 | 0 | -0.9 | 0 | 0.2 | 0 | -0.32 | 0 | 0.16 | 300.0 | 0 | 0 | 7.27 | 130.91 | -0.53 | 0 | -0.62 | 0 | 0.09 | 28.57 | 0 | 0 | 0.00 | 0 |
| 2019 (5) | -0.08 | 0 | 0.07 | 0 | 1.08 | -49.3 | -0.08 | 0 | -0.01 | 0 | 0.04 | 300.0 | 0 | 0 | 3.15 | 151.97 | -0.6 | 0 | -0.73 | 0 | 0.07 | 0 | 0 | 0 | 0.00 | 0 |
| 2018 (4) | -2.32 | 0 | -0.23 | 0 | 2.13 | 195.83 | 0.38 | 0 | -2.55 | 0 | 0.01 | 0 | 0 | 0 | 1.25 | 0 | -0.88 | 0 | -0.94 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2017 (3) | -3.04 | 0 | 0.11 | 1000.0 | 0.72 | -53.55 | -0.11 | 0 | -2.93 | 0 | 0 | 0 | 0.07 | 0 | -0.00 | 0 | -0.65 | 0 | -0.02 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2016 (2) | -2.79 | 0 | 0.01 | -99.77 | 1.55 | 37.17 | 0.04 | 0 | -2.78 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.31 | 0 | -1.12 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2015 (1) | -5.81 | 0 | 4.36 | 10800.0 | 1.13 | 0 | -0.01 | 0 | -1.45 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.46 | 0 | 1.14 | 1166.67 | 0.01 | 0.0 | 0 | 0 | -505.22 | 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) | 4.56 | 522.22 | 812.5 | 0 | 100.0 | 100.0 | -2.03 | -151.01 | -311.46 | 1.97 | 1131.25 | 392.5 | 4.56 | 470.73 | 708.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 2.36 | 2066.67 | 1785.71 | 2.21 | 1127.78 | 445.31 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 205.41 | 138.04 | 0 |
| 24Q3 (19) | -1.08 | -272.41 | -5300.0 | -0.15 | -200.0 | -200.0 | 3.98 | 665.38 | 13166.67 | 0.16 | 900.0 | 700.0 | -1.23 | -261.76 | -1657.14 | 0.01 | 0 | 0 | 0 | 0 | 0 | 100.00 | 0 | 0 | -0.12 | -9.09 | 0.0 | 0.18 | -57.14 | 1000.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -540.00 | -719.31 | 0 |
| 24Q2 (18) | -0.29 | 14.71 | -137.18 | -0.05 | -400.0 | 0 | 0.52 | 1833.33 | 5300.0 | -0.02 | 33.33 | 66.67 | -0.34 | 2.86 | -143.59 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | 15.38 | 15.38 | 0.42 | 110.0 | 400.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -65.91 | 57.35 | 0 |
| 24Q1 (17) | -0.34 | 46.88 | -240.0 | -0.01 | 90.91 | -200.0 | -0.03 | -103.12 | 0.0 | -0.03 | -107.5 | -175.0 | -0.35 | 53.33 | -288.89 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.13 | 7.14 | 0.0 | 0.2 | 131.25 | 164.52 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -154.55 | 0 | 0 |
| 23Q4 (16) | -0.64 | -3100.0 | -611.11 | -0.11 | -120.0 | 0 | 0.96 | 3100.0 | 9700.0 | 0.4 | 1900.0 | 110.53 | -0.75 | -971.43 | -733.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | -16.67 | 50.0 | -0.64 | -3100.0 | -3.23 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (15) | -0.02 | -102.56 | 95.74 | -0.05 | 0 | 0 | 0.03 | 400.0 | -93.02 | 0.02 | 133.33 | 104.44 | -0.07 | -108.97 | 85.11 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | 7.69 | 33.33 | -0.02 | 85.71 | 84.62 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (14) | 0.78 | 880.0 | 358.82 | 0 | -100.0 | -100.0 | -0.01 | 66.67 | 95.0 | -0.06 | -250.0 | -500.0 | 0.78 | 966.67 | 333.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.13 | 0.0 | -8.33 | -0.14 | 54.84 | 6.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (13) | -0.1 | -11.11 | -106.94 | 0.01 | 0 | 120.0 | -0.03 | -200.0 | 96.63 | 0.04 | -78.95 | 0 | -0.09 | 0.0 | -106.47 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.13 | 53.57 | 13.33 | -0.31 | 50.0 | -47.62 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (12) | -0.09 | 80.85 | -175.0 | 0 | 0 | -100.0 | -0.01 | -102.33 | 95.45 | 0.19 | 142.22 | 575.0 | -0.09 | 80.85 | -164.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.28 | -55.56 | -75.0 | -0.62 | -376.92 | -933.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (11) | -0.47 | -376.47 | -213.33 | 0 | -100.0 | -100.0 | 0.43 | 315.0 | -14.0 | -0.45 | -4400.0 | -4400.0 | -0.47 | -361.11 | -370.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.18 | -50.0 | -500.0 | -0.13 | 13.33 | -85.71 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (10) | 0.17 | -88.19 | 13.33 | 0.01 | 120.0 | 0.0 | -0.2 | 77.53 | 31.03 | -0.01 | 0 | 0.0 | 0.18 | -87.05 | 12.5 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.12 | 20.0 | -200.0 | -0.15 | 28.57 | -200.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (9) | 1.44 | 1100.0 | 297.26 | -0.05 | -350.0 | -600.0 | -0.89 | -304.55 | -212.66 | 0 | 100.0 | 100.0 | 1.39 | 892.86 | 293.06 | 0.05 | 0 | 0 | 0 | 0 | 0 | 2.53 | 0 | 0 | -0.15 | 6.25 | -36.36 | -0.21 | -250.0 | -40.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (8) | 0.12 | 180.0 | 117.91 | 0.02 | -60.0 | 0 | -0.22 | -144.0 | -137.29 | -0.04 | -300.0 | 0 | 0.14 | 240.0 | 120.9 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.16 | -433.33 | 0.0 | -0.06 | 14.29 | 66.67 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (7) | -0.15 | -200.0 | -350.0 | 0.05 | 400.0 | 155.56 | 0.5 | 272.41 | 525.0 | -0.01 | 0.0 | -105.26 | -0.1 | -162.5 | -233.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.03 | 25.0 | 76.92 | -0.07 | -40.0 | 53.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (6) | 0.15 | 120.55 | 200.0 | 0.01 | 0.0 | 0.0 | -0.29 | -136.71 | 60.81 | -0.01 | 96.15 | 0 | 0.16 | 122.22 | 166.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.04 | 63.64 | 66.67 | -0.05 | 66.67 | 66.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (5) | -0.73 | -8.96 | -314.71 | 0.01 | 0 | 0 | 0.79 | 33.9 | 196.34 | -0.26 | 0 | 0 | -0.72 | -7.46 | -311.76 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.11 | 31.25 | 8.33 | -0.15 | 16.67 | -7.14 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (4) | -0.67 | -1216.67 | 0.0 | 0 | 100.0 | 0.0 | 0.59 | 637.5 | 0.0 | 0 | -100.0 | 0.0 | -0.67 | -2133.33 | 0.0 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0.0 | 6.45 | -91.94 | 0.0 | -0.16 | -23.08 | 0.0 | -0.18 | -20.0 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q3 (3) | 0.06 | 20.0 | 0.0 | -0.09 | -1000.0 | 0.0 | 0.08 | 110.81 | 0.0 | 0.19 | 0 | 0.0 | -0.03 | -150.0 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0.0 | 80.00 | 844.0 | 0.0 | -0.13 | -8.33 | 0.0 | -0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (2) | 0.05 | -85.29 | 0.0 | 0.01 | 0 | 0.0 | -0.74 | 9.76 | 0.0 | 0 | 0 | 0.0 | 0.06 | -82.35 | 0.0 | 0.05 | 400.0 | 0.0 | 0 | 0 | 0.0 | 8.47 | 425.42 | 0.0 | -0.12 | 0.0 | 0.0 | -0.15 | -7.14 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (1) | 0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.82 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.61 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
