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) | -2.06 | 0 | 0.21 | 0 | 1.77 | 0 | 0 | 0 | -1.85 | 0 | 0.1 | -56.52 | -0.01 | 0 | 0.84 | -67.62 | -0.2 | 0 | -0.15 | 0 | 0.2 | 0.0 | 0 | 0 | -4120.00 | 0 |
| 2023 (9) | 0.79 | 0 | -0.11 | 0 | -0.67 | 0 | -0.15 | 0 | 0.68 | 0 | 0.23 | -55.77 | -0.02 | 0 | 2.59 | -53.77 | -0.32 | 0 | -0.25 | 0 | 0.2 | 11.11 | 0 | 0 | 0.00 | 0 |
| 2022 (8) | -0.76 | 0 | -0.52 | 0 | 1.09 | 0 | 0 | 0 | -1.28 | 0 | 0.52 | 10.64 | 0.04 | 0 | 5.61 | 14.46 | 0 | 0 | -0.73 | 0 | 0.18 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (7) | -0.73 | 0 | 0.01 | 0 | -0.85 | 0 | 0 | 0 | -0.72 | 0 | 0.47 | 11.9 | 0 | 0 | 4.90 | -12.02 | 0.25 | 316.67 | 1.09 | 1716.67 | 0.18 | -14.29 | 0 | 0 | -57.48 | 0 |
| 2020 (6) | -0.18 | 0 | -0.37 | 0 | 2.1 | 0 | -0.02 | 0 | -0.55 | 0 | 0.42 | 740.0 | 0.01 | 0 | 5.57 | 902.65 | 0.06 | 0 | 0.06 | 0 | 0.21 | -22.22 | 0 | 0 | -66.67 | 0 |
| 2019 (5) | 1.52 | 0 | 0.19 | 0 | -1.63 | 0 | 0.02 | 0 | 1.71 | 0 | 0.05 | -82.14 | 0 | 0 | 0.56 | -73.45 | -0.1 | 0 | -0.1 | 0 | 0.27 | 12.5 | 0 | 0 | 894.12 | 0 |
| 2018 (4) | -0.5 | 0 | -0.22 | 0 | -0.53 | 0 | -0.12 | 0 | -0.72 | 0 | 0.28 | -3.45 | 0 | 0 | 2.09 | -8.5 | -0.06 | 0 | -0.19 | 0 | 0.24 | 4.35 | 0 | 0 | -1000.00 | 0 |
| 2017 (3) | -0.16 | 0 | -0.33 | 0 | 0.72 | 0 | -0.03 | 0 | -0.49 | 0 | 0.29 | 7.41 | 0 | 0 | 2.29 | -20.46 | 0.09 | 0 | 0.31 | 520.0 | 0.23 | 4.55 | 0 | 0 | -29.63 | 0 |
| 2016 (2) | 1.0 | 0 | -0.01 | 0 | -0.9 | 0 | -0.01 | 0 | 0.99 | 0 | 0.27 | 80.0 | 0.26 | 333.33 | 2.88 | 109.33 | -0.11 | 0 | 0.05 | 0 | 0.22 | -4.35 | 0 | 0 | 370.37 | 0 |
| 2015 (1) | -0.22 | 0 | 0.06 | 50.0 | -0.05 | 0 | -0.02 | 0 | -0.16 | 0 | 0.15 | -37.5 | 0.06 | -75.0 | 1.37 | -26.51 | -0.64 | 0 | -0.93 | 0 | 0.23 | 0.0 | 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) | -0.55 | -405.56 | -389.47 | 0.16 | 220.0 | 166.67 | 0.49 | 250.0 | 228.95 | -0.05 | 0 | 0 | -0.39 | -269.57 | -256.0 | 0.07 | 133.33 | 600.0 | -0.01 | 0 | 0.0 | 2.03 | 98.74 | 378.2 | -0.08 | 20.0 | 52.94 | -0.26 | -36.84 | -8.33 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q3 (19) | 0.18 | 118.37 | 158.06 | 0.05 | 171.43 | 600.0 | 0.14 | -82.28 | -72.55 | 0 | 0 | 100.0 | 0.23 | 121.9 | 171.88 | 0.03 | 0 | -25.0 | 0 | 0 | 0 | 1.02 | 0 | -42.41 | -0.1 | -300.0 | 9.09 | -0.19 | -165.52 | -272.73 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 24Q2 (18) | -0.98 | -38.03 | -275.0 | -0.07 | -216.67 | -333.33 | 0.79 | 125.71 | 219.7 | 0 | -100.0 | 0 | -1.05 | -61.54 | -277.97 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | 0.05 | 171.43 | 266.67 | 0.29 | 2800.0 | 261.11 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -288.24 | 75.64 | 0 |
| 24Q1 (17) | -0.71 | -473.68 | -302.86 | 0.06 | 0.0 | 133.33 | 0.35 | 192.11 | 350.0 | 0.04 | 0 | 500.0 | -0.65 | -360.0 | -482.35 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.07 | 58.82 | 0 | 0.01 | 104.17 | -83.33 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -1183.33 | 0 | -471.9 |
| 23Q4 (16) | 0.19 | 161.29 | 258.33 | 0.06 | 700.0 | 140.0 | -0.38 | -174.51 | -371.43 | 0 | 100.0 | -100.0 | 0.25 | 178.12 | 192.59 | 0.01 | -75.0 | -94.74 | -0.01 | 0 | -125.0 | 0.43 | -76.06 | -94.18 | -0.17 | -54.55 | -440.0 | -0.24 | -318.18 | 42.86 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q3 (15) | -0.31 | -155.36 | -72.22 | -0.01 | -133.33 | 91.67 | 0.51 | 177.27 | 920.0 | -0.14 | 0 | 0 | -0.32 | -154.24 | -6.67 | 0.04 | -20.0 | -71.43 | 0 | 100.0 | 0 | 1.78 | -21.07 | -70.79 | -0.11 | -266.67 | 21.43 | 0.11 | 161.11 | 168.75 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | -193.75 | 0 | 0 |
| 23Q2 (14) | 0.56 | 60.0 | 190.32 | 0.03 | 116.67 | 125.0 | -0.66 | -371.43 | -1550.0 | 0 | 100.0 | 0 | 0.59 | 247.06 | 179.73 | 0.05 | -61.54 | -44.44 | -0.01 | 0 | 0 | 2.25 | -64.31 | -43.19 | -0.03 | 0 | -160.0 | -0.18 | -400.0 | 28.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q1 (13) | 0.35 | 391.67 | 118.75 | -0.18 | -20.0 | -38.46 | -0.14 | -200.0 | -114.89 | -0.01 | -200.0 | 0 | 0.17 | 162.96 | 466.67 | 0.13 | -31.58 | 30.0 | 0 | -100.0 | 0 | 6.31 | -13.64 | 32.52 | 0 | -100.0 | -100.0 | 0.06 | 114.29 | -45.45 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 318.18 | 0 | 218.18 |
| 22Q4 (12) | -0.12 | 33.33 | 69.23 | -0.15 | -25.0 | 64.29 | 0.14 | 180.0 | 0.0 | 0.01 | 0 | 0 | -0.27 | 10.0 | 66.67 | 0.19 | 35.71 | 46.15 | 0.04 | 0 | 0 | 7.31 | 20.05 | 29.29 | 0.05 | 135.71 | 225.0 | -0.42 | -162.5 | -566.67 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q3 (11) | -0.18 | 70.97 | -5.88 | -0.12 | 0.0 | 50.0 | 0.05 | 225.0 | 0.0 | 0 | 0 | 0 | -0.3 | 59.46 | 26.83 | 0.14 | 55.56 | -22.22 | 0 | 0 | 0 | 6.09 | 53.53 | -14.11 | -0.14 | -380.0 | -333.33 | -0.16 | 36.0 | -500.0 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (10) | -0.62 | -487.5 | -129.63 | -0.12 | 7.69 | 47.83 | -0.04 | -104.26 | -112.5 | 0 | 0 | -100.0 | -0.74 | -2566.67 | -48.0 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0 | 3.96 | -16.74 | 14.54 | 0.05 | 25.0 | -58.33 | -0.25 | -327.27 | -189.29 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (9) | 0.16 | 141.03 | 60.0 | -0.13 | 69.05 | -114.44 | 0.94 | 571.43 | 169.12 | 0 | 0 | 0 | 0.03 | 103.7 | -97.0 | 0.1 | -23.08 | 42.86 | 0 | 0 | 0 | 4.76 | -15.75 | 46.26 | 0.04 | 200.0 | -60.0 | 0.11 | 22.22 | -83.82 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0 | 100.00 | 133.33 | 630.0 |
| 21Q4 (8) | -0.39 | -129.41 | 15.22 | -0.42 | -75.0 | -320.0 | 0.14 | 180.0 | -81.58 | 0 | 0 | -100.0 | -0.81 | -97.56 | -44.64 | 0.13 | -27.78 | 1200.0 | 0 | 0 | 100.0 | 5.65 | -20.24 | 1222.61 | -0.04 | -166.67 | -300.0 | 0.09 | 125.0 | 80.0 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | -300.00 | -58.82 | 34.78 |
| 21Q3 (7) | -0.17 | 37.04 | -54.55 | -0.24 | -4.35 | 0.0 | 0.05 | -84.38 | -96.99 | 0 | -100.0 | 100.0 | -0.41 | 18.0 | -17.14 | 0.18 | 100.0 | -50.0 | 0 | 0 | 0 | 7.09 | 104.72 | -58.27 | 0.06 | -50.0 | -57.14 | 0.04 | -85.71 | -66.67 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -188.89 | -130.86 | -191.92 |
| 21Q2 (6) | -0.27 | -370.0 | -237.5 | -0.23 | -125.56 | -475.0 | 0.32 | 123.53 | 100.0 | 0.01 | 0 | 0 | -0.5 | -150.0 | -316.67 | 0.09 | 28.57 | 125.0 | 0 | 0 | 0 | 3.46 | 6.32 | 45.38 | 0.12 | 20.0 | 0 | 0.28 | -58.82 | 600.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -81.82 | -697.27 | -2.27 |
| 21Q1 (5) | 0.1 | 121.74 | -78.72 | 0.9 | 1000.0 | 0 | -1.36 | -278.95 | -177.55 | 0 | -100.0 | 100.0 | 1.0 | 278.57 | 112.77 | 0.07 | 600.0 | 600.0 | 0 | 100.0 | -100.0 | 3.26 | 661.86 | 355.81 | 0.1 | 400.0 | 200.0 | 0.68 | 1260.0 | 553.33 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 13.70 | 102.98 | 0 |
| 20Q4 (4) | -0.46 | -318.18 | 0.0 | -0.1 | 58.33 | 0.0 | 0.76 | -54.22 | 0.0 | 0.15 | 207.14 | 0.0 | -0.56 | -60.0 | 0.0 | 0.01 | -97.22 | 0.0 | -0.01 | 0 | 0.0 | 0.43 | -97.48 | 0.0 | 0.02 | -85.71 | 0.0 | 0.05 | -58.33 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | -460.00 | -610.91 | 0.0 |
| 20Q3 (3) | -0.11 | -37.5 | 0.0 | -0.24 | -500.0 | 0.0 | 1.66 | 937.5 | 0.0 | -0.14 | 0 | 0.0 | -0.35 | -191.67 | 0.0 | 0.36 | 800.0 | 0.0 | 0 | 0 | 0.0 | 16.98 | 613.21 | 0.0 | 0.14 | 0 | 0.0 | 0.12 | 200.0 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | -64.71 | 19.12 | 0.0 |
| 20Q2 (2) | -0.08 | -117.02 | 0.0 | -0.04 | 0 | 0.0 | 0.16 | 132.65 | 0.0 | 0 | 100.0 | 0.0 | -0.12 | -125.53 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | -100.0 | 0.0 | 2.38 | 233.33 | 0.0 | 0 | 100.0 | 0.0 | 0.04 | 126.67 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | -80.00 | 0 | 0.0 |
| 20Q1 (1) | 0.47 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
