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) | 0.86 | -49.11 | -0.86 | 0 | -2.32 | 0 | -0.02 | 0 | 0 | 0 | 0.22 | 0.0 | 0 | 0 | 3.72 | -0.85 | 0.63 | -18.18 | 0.96 | 10.34 | 0.64 | -4.48 | 0.01 | 0.0 | 53.42 | -51.01 |
| 2023 (9) | 1.69 | -43.67 | 2.34 | 23300.0 | -5.07 | 0 | -0.13 | 0 | 4.03 | 33.89 | 0.22 | 29.41 | 0 | 0 | 3.75 | 59.67 | 0.77 | -21.43 | 0.87 | -47.27 | 0.67 | -6.94 | 0.01 | 0.0 | 109.03 | -13.5 |
| 2022 (8) | 3.0 | 52.28 | 0.01 | 0 | -1.83 | 0 | 0.2 | 0 | 3.01 | 0 | 0.17 | -57.5 | 0 | 0 | 2.35 | -58.56 | 0.98 | 38.03 | 1.65 | 223.53 | 0.72 | -6.49 | 0.01 | 0.0 | 126.05 | -17.46 |
| 2021 (7) | 1.97 | 61.48 | -3.32 | 0 | 3.85 | 0 | -0.01 | 0 | -1.35 | 0 | 0.4 | 0.0 | 0 | 0 | 5.67 | 0.28 | 0.71 | -5.33 | 0.51 | -29.17 | 0.77 | -8.33 | 0.01 | 0.0 | 152.71 | 96.52 |
| 2020 (6) | 1.22 | -22.29 | -0.39 | 0 | -1.72 | 0 | 0 | 0 | 0.83 | 6.41 | 0.4 | -50.0 | 0 | 0 | 5.66 | -43.99 | 0.75 | -41.41 | 0.72 | -35.14 | 0.84 | 0.0 | 0.01 | 0.0 | 77.71 | -2.99 |
| 2019 (5) | 1.57 | -24.52 | -0.79 | 0 | 0.3 | 0 | -0.01 | 0 | 0.78 | -40.46 | 0.8 | -30.43 | 0 | 0 | 10.10 | -31.4 | 1.28 | 31.96 | 1.11 | 3.74 | 0.84 | 18.31 | 0.01 | 0.0 | 80.10 | -31.07 |
| 2018 (4) | 2.08 | 16.85 | -0.77 | 0 | -2.81 | 0 | 0.02 | -33.33 | 1.31 | 29.7 | 1.15 | 51.32 | 0 | 0 | 14.72 | 57.32 | 0.97 | -32.64 | 1.07 | -3.6 | 0.71 | 2.9 | 0.01 | 0.0 | 116.20 | 18.16 |
| 2017 (3) | 1.78 | -25.21 | -0.77 | 0 | 0.92 | 0 | 0.03 | 0 | 1.01 | -19.2 | 0.76 | -32.74 | 0 | 0 | 9.36 | -25.45 | 1.44 | -29.41 | 1.11 | -38.33 | 0.69 | 4.55 | 0.01 | 0.0 | 98.34 | 2.06 |
| 2016 (2) | 2.38 | -2.86 | -1.13 | 0 | -1.65 | 0 | -0.01 | 0 | 1.25 | -35.23 | 1.13 | 37.8 | 0 | 0 | 12.56 | 33.98 | 2.04 | 0.99 | 1.8 | -9.09 | 0.66 | -2.94 | 0.01 | 0.0 | 96.36 | 5.01 |
| 2015 (1) | 2.45 | 33.88 | -0.52 | 0 | -1.69 | 0 | 0.03 | 0 | 1.93 | 105.32 | 0.82 | 38.98 | 0 | 0 | 9.37 | 34.38 | 2.02 | 24.69 | 1.98 | 29.41 | 0.68 | 15.25 | 0.01 | 0.0 | 91.76 | 6.8 |
| 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) | 0.23 | 109.09 | -68.92 | -0.71 | -691.67 | -914.29 | -0.03 | 96.77 | -133.33 | 0.01 | -66.67 | -80.0 | -0.48 | -308.7 | -171.64 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 3.82 | -1.18 | -8.83 | 0.15 | -37.5 | -25.0 | 0.22 | 0.0 | 340.0 | 0.15 | -6.25 | -11.76 | 0 | 0 | 0 | 62.16 | 114.74 | -81.52 |
| 24Q3 (19) | 0.11 | 466.67 | -78.43 | 0.12 | -42.86 | 300.0 | -0.93 | -3000.0 | 65.04 | 0.03 | 0 | 400.0 | 0.23 | 27.78 | -48.89 | 0.07 | 250.0 | 158.33 | 0 | 0 | 0 | 3.87 | 135.91 | 156.08 | 0.24 | 84.62 | -7.69 | 0.22 | 4.76 | -47.62 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 28.95 | 457.02 | -66.51 |
| 24Q2 (18) | -0.03 | -105.45 | -107.5 | 0.21 | 143.75 | 261.54 | -0.03 | 97.74 | -116.67 | 0 | 100.0 | 100.0 | 0.18 | 157.14 | -33.33 | 0.02 | -71.43 | -85.71 | 0 | 0 | 0 | 1.64 | -69.32 | -83.96 | 0.13 | 18.18 | -35.0 | 0.21 | -32.26 | -34.38 | 0.16 | -5.88 | 0.0 | 0 | 0 | 0 | -8.11 | -107.08 | -109.73 |
| 24Q1 (17) | 0.55 | -25.68 | 1733.33 | -0.48 | -585.71 | -118.46 | -1.33 | -1577.78 | 50.19 | -0.05 | -200.0 | -600.0 | 0.07 | -89.55 | -97.34 | 0.07 | 0.0 | -50.0 | 0 | 0 | 0 | 5.34 | 27.48 | -58.4 | 0.11 | -45.0 | 0.0 | 0.31 | 520.0 | 287.5 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 114.58 | -65.93 | 854.86 |
| 23Q4 (16) | 0.74 | 45.1 | -28.85 | -0.07 | -16.67 | 97.45 | 0.09 | 103.38 | 400.0 | 0.05 | 600.0 | -70.59 | 0.67 | 48.89 | 139.18 | 0.07 | 158.33 | 250.0 | 0 | 0 | 0 | 4.19 | 160.78 | 168.26 | 0.2 | -23.08 | 266.67 | 0.05 | -88.1 | 120.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 336.36 | 289.13 | 0 |
| 23Q3 (15) | 0.51 | 27.5 | -47.96 | -0.06 | 53.85 | -50.0 | -2.66 | -1577.78 | -350.85 | -0.01 | 94.44 | 0 | 0.45 | 66.67 | -52.13 | -0.12 | -185.71 | -400.0 | 0 | 0 | 0 | -6.90 | -167.49 | -481.03 | 0.26 | 30.0 | -48.0 | 0.42 | 31.25 | -54.84 | 0.17 | 6.25 | 0.0 | 0 | 0 | 0 | 86.44 | 3.73 | -2.97 |
| 23Q2 (14) | 0.4 | 1233.33 | 0.0 | -0.13 | -105.0 | -105.65 | 0.18 | 106.74 | -76.92 | -0.18 | -1900.0 | -1000.0 | 0.27 | -89.73 | -90.0 | 0.14 | 0.0 | 133.33 | 0 | 0 | 0 | 10.22 | -20.44 | 220.19 | 0.2 | 81.82 | -39.39 | 0.32 | 300.0 | -37.25 | 0.16 | -5.88 | -15.79 | 0 | 0 | 0 | 83.33 | 594.44 | 45.83 |
| 23Q1 (13) | 0.03 | -97.12 | -94.92 | 2.6 | 194.55 | 409.8 | -2.67 | -8800.0 | -33.5 | 0.01 | -94.12 | 0 | 2.63 | 253.8 | 139.09 | 0.14 | 600.0 | 180.0 | 0 | 0 | 0 | 12.84 | 722.02 | 377.8 | 0.11 | 191.67 | -59.26 | 0.08 | 132.0 | -82.61 | 0.17 | 0.0 | -10.53 | 0 | 0 | 0 | 12.00 | 0 | -86.78 |
| 22Q4 (12) | 1.04 | 6.12 | 28.4 | -2.75 | -6775.0 | -72.96 | -0.03 | 94.92 | -102.44 | 0.17 | 0 | 1800.0 | -1.71 | -281.91 | -119.23 | 0.02 | -50.0 | -81.82 | 0 | 0 | 0 | 1.56 | -13.67 | -71.45 | -0.12 | -124.0 | -166.67 | -0.25 | -126.88 | -327.27 | 0.17 | 0.0 | -10.53 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (11) | 0.98 | 145.0 | 1500.0 | -0.04 | -101.74 | 97.42 | -0.59 | -175.64 | -141.84 | 0 | -100.0 | 0 | 0.94 | -65.19 | 158.02 | 0.04 | -33.33 | -63.64 | 0 | 0 | 0 | 1.81 | -43.29 | -68.9 | 0.5 | 51.52 | 117.39 | 0.93 | 82.35 | 365.0 | 0.17 | -10.53 | -10.53 | 0 | 0 | 0 | 89.09 | 55.91 | 596.36 |
| 22Q2 (10) | 0.4 | -32.2 | 14.29 | 2.3 | 350.98 | 2400.0 | 0.78 | 139.0 | -29.09 | 0.02 | 0 | 0 | 2.7 | 145.45 | 980.0 | 0.06 | 20.0 | -40.0 | 0 | 0 | 0 | 3.19 | 18.72 | -43.51 | 0.33 | 22.22 | 94.12 | 0.51 | 10.87 | 537.5 | 0.19 | 0.0 | -5.0 | 0 | 0 | 0 | 57.14 | -37.05 | -54.29 |
| 22Q1 (9) | 0.59 | -27.16 | -32.95 | 0.51 | 132.08 | 737.5 | -2.0 | -262.6 | -1918.18 | 0 | 100.0 | 0 | 1.1 | 241.03 | 37.5 | 0.05 | -54.55 | -37.5 | 0 | 0 | 0 | 2.69 | -50.88 | -53.63 | 0.27 | 50.0 | 125.0 | 0.46 | 318.18 | 318.18 | 0.19 | 0.0 | -5.0 | 0 | 0 | 0 | 90.77 | -66.38 | -68.02 |
| 21Q4 (8) | 0.81 | 1257.14 | 3950.0 | -1.59 | -2.58 | -2171.43 | 1.23 | -12.77 | 127.78 | -0.01 | 0 | 0 | -0.78 | 51.85 | -1460.0 | 0.11 | 0.0 | 37.5 | 0 | 0 | 0 | 5.47 | -5.97 | 44.34 | 0.18 | -21.74 | -21.74 | 0.11 | -45.0 | -21.43 | 0.19 | 0.0 | -9.52 | 0 | 0 | 0 | 270.00 | 1604.29 | 4625.0 |
| 21Q3 (7) | -0.07 | -120.0 | -119.44 | -1.55 | -1450.0 | -1450.0 | 1.41 | 28.18 | 295.83 | 0 | 0 | 0 | -1.62 | -748.0 | -723.08 | 0.11 | 10.0 | 10.0 | 0 | 0 | 0 | 5.82 | 3.02 | 23.39 | 0.23 | 35.29 | -20.69 | 0.2 | 150.0 | -16.67 | 0.19 | -5.0 | -9.52 | 0 | 0 | 0 | -17.95 | -114.36 | -122.44 |
| 21Q2 (6) | 0.35 | -60.23 | -12.5 | -0.1 | -25.0 | -11.11 | 1.1 | 900.0 | 340.0 | 0 | 0 | 0 | 0.25 | -68.75 | -19.35 | 0.1 | 25.0 | 0.0 | 0 | 0 | 0 | 5.65 | -2.54 | -38.42 | 0.17 | 41.67 | 325.0 | 0.08 | -27.27 | -27.27 | 0.2 | 0.0 | -4.76 | 0 | 0 | 0 | 125.00 | -55.97 | 0.0 |
| 21Q1 (5) | 0.88 | 4300.0 | 100.0 | -0.08 | -14.29 | 33.33 | 0.11 | -79.63 | 106.18 | 0 | 0 | 0 | 0.8 | 1700.0 | 150.0 | 0.08 | 0.0 | -38.46 | 0 | 0 | 0 | 5.80 | 52.9 | -21.52 | 0.12 | -47.83 | -36.84 | 0.11 | -21.43 | -52.17 | 0.2 | -4.76 | -4.76 | 0 | 0 | 0 | 283.87 | 4867.74 | 183.87 |
| 20Q4 (4) | 0.02 | -94.44 | 0.0 | -0.07 | 30.0 | 0.0 | 0.54 | 175.0 | 0.0 | 0 | 0 | 0.0 | -0.05 | -119.23 | 0.0 | 0.08 | -20.0 | 0.0 | 0 | 0 | 0.0 | 3.79 | -19.62 | 0.0 | 0.23 | -20.69 | 0.0 | 0.14 | -41.67 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0.0 | 5.71 | -92.86 | 0.0 |
| 20Q3 (3) | 0.36 | -10.0 | 0.0 | -0.1 | -11.11 | 0.0 | -0.72 | -388.0 | 0.0 | 0 | 0 | 0.0 | 0.26 | -16.13 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.72 | -48.58 | 0.0 | 0.29 | 625.0 | 0.0 | 0.24 | 118.18 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0.0 | 80.00 | -36.0 | 0.0 |
| 20Q2 (2) | 0.4 | -9.09 | 0.0 | -0.09 | 25.0 | 0.0 | 0.25 | 114.04 | 0.0 | 0 | 0 | 0.0 | 0.31 | -3.12 | 0.0 | 0.1 | -23.08 | 0.0 | 0 | 0 | 0.0 | 9.17 | 24.21 | 0.0 | 0.04 | -78.95 | 0.0 | 0.11 | -52.17 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0.0 | 125.00 | 25.0 | 0.0 |
| 20Q1 (1) | 0.44 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -1.78 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.39 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 100.00 | 0.0 | 0.0 |
