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) | 2.13 | 21.71 | 3.15 | 0 | -1.7 | 0 | -0.46 | 0 | 5.28 | 0 | 0.29 | 625.0 | -0.02 | 0 | 2.96 | 470.22 | 0.74 | 957.14 | 1.43 | 98.61 | 0.3 | -40.0 | 0.05 | -28.57 | 119.66 | -11.79 |
| 2023 (9) | 1.75 | -33.96 | -2.97 | 0 | -1.0 | 0 | 0.09 | 28.57 | -1.22 | 0 | 0.04 | -33.33 | -0.04 | 0 | 0.52 | -11.6 | 0.07 | -36.36 | 0.72 | 33.33 | 0.5 | 4.17 | 0.07 | 75.0 | 135.66 | -45.74 |
| 2022 (8) | 2.65 | 0 | -1.89 | 0 | -0.87 | 0 | 0.07 | 600.0 | 0.76 | 0 | 0.06 | -76.92 | -0.1 | 0 | 0.59 | -69.13 | 0.11 | -78.43 | 0.54 | 5.88 | 0.48 | -11.11 | 0.04 | -33.33 | 250.00 | 0 |
| 2021 (7) | -0.98 | 0 | -1.98 | 0 | -0.31 | 0 | 0.01 | 0 | -2.96 | 0 | 0.26 | -86.8 | -0.07 | 0 | 1.90 | -84.03 | 0.51 | -68.52 | 0.51 | -65.07 | 0.54 | -12.9 | 0.06 | -40.0 | -88.29 | 0 |
| 2020 (6) | 1.59 | -34.3 | -1.65 | 0 | -0.73 | 0 | -0.23 | 0 | -0.06 | 0 | 1.97 | 405.13 | -0.14 | 0 | 11.92 | 390.46 | 1.62 | 205.66 | 1.46 | -3.31 | 0.62 | -1.59 | 0.1 | -41.18 | 72.94 | -30.38 |
| 2019 (5) | 2.42 | 4.31 | 10.26 | 0 | -10.55 | 0 | -0.07 | 0 | 12.68 | 0 | 0.39 | 550.0 | -0.5 | 0 | 2.43 | 718.07 | 0.53 | 0 | 1.51 | 58.95 | 0.63 | 65.79 | 0.17 | 88.89 | 104.76 | -35.88 |
| 2018 (4) | 2.32 | 0 | -3.42 | 0 | -1.94 | 0 | -0.08 | 0 | -1.1 | 0 | 0.06 | -40.0 | -0.19 | 0 | 0.30 | -30.76 | -0.41 | 0 | 0.95 | 97.92 | 0.38 | -19.15 | 0.09 | -50.0 | 163.38 | 0 |
| 2017 (3) | -2.46 | 0 | 2.18 | 0 | -0.99 | 0 | -0.66 | 0 | -0.28 | 0 | 0.1 | -80.77 | -0.21 | 0 | 0.43 | -69.89 | -0.6 | 0 | 0.48 | 0 | 0.47 | -30.88 | 0.18 | -18.18 | -217.70 | 0 |
| 2016 (2) | 2.58 | -66.49 | -3.18 | 0 | 1.58 | 0 | 0.03 | 0 | -0.6 | 0 | 0.52 | -11.86 | -0.42 | 0 | 1.42 | 39.86 | -1.63 | 0 | -3.0 | 0 | 0.68 | -17.07 | 0.22 | -26.67 | 0.00 | 0 |
| 2015 (1) | 7.7 | 54.0 | -2.79 | 0 | -6.42 | 0 | -0.49 | 0 | 4.91 | 0 | 0.59 | -88.01 | -2.48 | 0 | 1.02 | -84.27 | 0.61 | -47.86 | 0.94 | -24.8 | 0.82 | 7.89 | 0.3 | -23.08 | 373.79 | 79.42 |
| 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) | 0.52 | -16.13 | 2500.0 | 0.43 | -83.07 | 230.3 | -0.07 | 95.17 | 50.0 | -0.33 | -335.71 | -43.48 | 0.95 | -69.94 | 406.45 | 0.21 | 0 | 2000.0 | 0 | 100.0 | 100.0 | 9.25 | 0 | 1722.47 | 0.1 | -62.96 | 190.91 | 0.21 | -56.25 | 520.0 | 0.06 | -14.29 | -53.85 | 0.01 | 0.0 | -50.0 | 185.71 | 67.74 | 828.57 |
| 24Q3 (19) | 0.62 | 313.33 | -17.33 | 2.54 | 113.45 | 276.39 | -1.45 | -1511.11 | -145.76 | 0.14 | 135.9 | -56.25 | 3.16 | 135.82 | 557.97 | 0 | -100.0 | -100.0 | -0.01 | 0.0 | 0 | -0.00 | -100.0 | -100.0 | 0.27 | 8.0 | 35.0 | 0.48 | 23.08 | 54.84 | 0.07 | 0.0 | -46.15 | 0.01 | 0.0 | -50.0 | 110.71 | 246.9 | -32.1 |
| 24Q2 (18) | 0.15 | -82.35 | -83.52 | 1.19 | 219.0 | 165.38 | -0.09 | 10.0 | 35.71 | -0.39 | -400.0 | 0 | 1.34 | 993.33 | 247.25 | 0.06 | 0 | 500.0 | -0.01 | 0.0 | 0.0 | 2.27 | 0 | 297.73 | 0.25 | 108.33 | 1350.0 | 0.39 | 11.43 | 39.29 | 0.07 | -30.0 | -46.15 | 0.01 | -50.0 | -50.0 | 31.91 | -82.35 | -84.92 |
| 24Q1 (17) | 0.85 | 4150.0 | 1114.29 | -1.0 | -203.03 | -261.29 | -0.1 | 28.57 | 16.67 | 0.13 | 156.52 | 1200.0 | -0.15 | 51.61 | -121.74 | 0 | -100.0 | 0 | -0.01 | 50.0 | 0.0 | -0.00 | -100.0 | 0 | 0.12 | 209.09 | 0 | 0.35 | 800.0 | 84.21 | 0.1 | -23.08 | -9.09 | 0.02 | 0.0 | 0.0 | 180.85 | 804.26 | 726.75 |
| 23Q4 (16) | 0.02 | -97.33 | -84.62 | -0.33 | 77.08 | -273.68 | -0.14 | 76.27 | -40.0 | -0.23 | -171.88 | -1250.0 | -0.31 | 55.07 | -196.88 | 0.01 | -66.67 | 0.0 | -0.02 | 0 | 33.33 | 0.51 | -62.27 | -14.72 | -0.11 | -155.0 | 47.62 | -0.05 | -116.13 | 44.44 | 0.13 | 0.0 | 18.18 | 0.02 | 0.0 | 0.0 | 20.00 | -87.73 | -93.85 |
| 23Q3 (15) | 0.75 | -17.58 | -31.82 | -1.44 | 20.88 | -7100.0 | -0.59 | -321.43 | -7.27 | 0.32 | 0 | 357.14 | -0.69 | 24.18 | -163.89 | 0.03 | 200.0 | 200.0 | 0 | 100.0 | 100.0 | 1.35 | 135.43 | 313.0 | 0.2 | 1100.0 | 566.67 | 0.31 | 10.71 | -20.51 | 0.13 | 0.0 | 8.33 | 0.02 | 0.0 | 100.0 | 163.04 | -22.96 | -22.92 |
| 23Q2 (14) | 0.91 | 1200.0 | -20.87 | -1.82 | -393.55 | -287.23 | -0.14 | -16.67 | -7.69 | 0 | -100.0 | -100.0 | -0.91 | -231.88 | -233.82 | 0.01 | 0 | 0.0 | -0.01 | 0.0 | -101.32 | 0.57 | 0 | 50.29 | -0.02 | 0 | -110.0 | 0.28 | 47.37 | 64.71 | 0.13 | 18.18 | 8.33 | 0.02 | 0.0 | 100.0 | 211.63 | 867.44 | -44.79 |
| 23Q1 (13) | 0.07 | -46.15 | -74.07 | 0.62 | 226.32 | 138.75 | -0.12 | -20.0 | -33.33 | 0.01 | -50.0 | 150.0 | 0.69 | 115.62 | 151.88 | 0 | -100.0 | -100.0 | -0.01 | 66.67 | 98.7 | -0.00 | -100.0 | -100.0 | 0 | 100.0 | -100.0 | 0.19 | 311.11 | 137.5 | 0.11 | 0.0 | -8.33 | 0.02 | 0.0 | 100.0 | 21.88 | -93.27 | -82.99 |
| 22Q4 (12) | 0.13 | -88.18 | -59.38 | 0.19 | 1050.0 | 1050.0 | -0.1 | 81.82 | 33.33 | 0.02 | -71.43 | 112.5 | 0.32 | -70.37 | 6.67 | 0.01 | 0.0 | -66.67 | -0.03 | 50.0 | 25.0 | 0.60 | 82.74 | -28.37 | -0.21 | -800.0 | -333.33 | -0.09 | -123.08 | -169.23 | 0.11 | -8.33 | -8.33 | 0.02 | 100.0 | 100.0 | 325.00 | 53.64 | 164.06 |
| 22Q3 (11) | 1.1 | -4.35 | 292.98 | -0.02 | 95.74 | 97.53 | -0.55 | -323.08 | 32.1 | 0.07 | 600.0 | -78.12 | 1.08 | 58.82 | 178.26 | 0.01 | 0.0 | -88.89 | -0.06 | -107.89 | -100.0 | 0.33 | -14.33 | -87.8 | 0.03 | -85.0 | -91.18 | 0.39 | 129.41 | 56.0 | 0.12 | 0.0 | -14.29 | 0.01 | 0.0 | -50.0 | 211.54 | -44.82 | 252.16 |
| 22Q2 (10) | 1.15 | 325.93 | 253.33 | -0.47 | 70.62 | -168.12 | -0.13 | -44.44 | 63.89 | 0.01 | 150.0 | 114.29 | 0.68 | 151.13 | 1233.33 | 0.01 | -66.67 | -92.31 | 0.76 | 198.7 | 7700.0 | 0.38 | -64.13 | -93.1 | 0.2 | 122.22 | 142.55 | 0.17 | 112.5 | 144.74 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 383.33 | 198.15 | 0 |
| 22Q1 (9) | 0.27 | -15.62 | 1250.0 | -1.6 | -7900.0 | 13.04 | -0.09 | 40.0 | -108.82 | -0.02 | 87.5 | 75.0 | -1.33 | -543.33 | 26.92 | 0.03 | 0.0 | 200.0 | -0.77 | -1825.0 | 0 | 1.06 | 27.56 | 357.95 | 0.09 | 0.0 | -83.64 | 0.08 | -38.46 | -84.0 | 0.12 | 0.0 | -20.0 | 0.01 | 0.0 | -50.0 | 128.57 | 4.46 | 4207.14 |
| 21Q4 (8) | 0.32 | 156.14 | 113.33 | -0.02 | 97.53 | 94.87 | -0.15 | 81.48 | -66.67 | -0.16 | -150.0 | -220.0 | 0.3 | 121.74 | 225.0 | 0.03 | -66.67 | -90.91 | -0.04 | -33.33 | 89.74 | 0.83 | -68.88 | -88.11 | 0.09 | -73.53 | -75.0 | 0.13 | -48.0 | -61.76 | 0.12 | -14.29 | -20.0 | 0.01 | -50.0 | -50.0 | 123.08 | 188.53 | 318.46 |
| 21Q3 (7) | -0.57 | 24.0 | -164.77 | -0.81 | -217.39 | -2125.0 | -0.81 | -125.0 | 30.17 | 0.32 | 557.14 | 245.45 | -1.38 | -2200.0 | -250.0 | 0.09 | -30.77 | -10.0 | -0.03 | -200.0 | -200.0 | 2.67 | -51.52 | 40.47 | 0.34 | 172.34 | -61.36 | 0.25 | 165.79 | -66.22 | 0.14 | 16.67 | -6.67 | 0.02 | 0.0 | 0.0 | -139.02 | 0 | -243.76 |
| 21Q2 (6) | -0.75 | -3850.0 | -256.25 | 0.69 | 137.5 | 245.0 | -0.36 | -135.29 | 38.98 | -0.07 | 12.5 | 66.67 | -0.06 | 96.7 | -108.82 | 0.13 | 1200.0 | 168.42 | -0.01 | 0 | 0 | 5.51 | 2279.66 | 193.06 | -0.47 | -185.45 | -267.86 | -0.38 | -176.0 | -280.95 | 0.12 | -20.0 | -25.0 | 0.02 | 0.0 | -33.33 | 0.00 | -100.0 | -100.0 |
| 21Q1 (5) | 0.02 | -86.67 | -75.0 | -1.84 | -371.79 | -23.49 | 1.02 | 1233.33 | -7.27 | -0.08 | -60.0 | -233.33 | -1.82 | -658.33 | -29.08 | 0.01 | -96.97 | -99.42 | 0 | 100.0 | -100.0 | 0.23 | -96.69 | -99.55 | 0.55 | 52.78 | 450.0 | 0.5 | 47.06 | 194.12 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 2.99 | -89.85 | -86.94 |
| 20Q4 (4) | 0.15 | -82.95 | 0.0 | -0.39 | -1075.0 | 0.0 | -0.09 | 92.24 | 0.0 | -0.05 | 77.27 | 0.0 | -0.24 | -126.09 | 0.0 | 0.33 | 230.0 | 0.0 | -0.39 | -3800.0 | 0.0 | 6.99 | 267.75 | 0.0 | 0.36 | -59.09 | 0.0 | 0.34 | -54.05 | 0.0 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 29.41 | -69.59 | 0.0 |
| 20Q3 (3) | 0.88 | 83.33 | 0.0 | 0.04 | -80.0 | 0.0 | -1.16 | -96.61 | 0.0 | -0.22 | -4.76 | 0.0 | 0.92 | 35.29 | 0.0 | 0.1 | 152.63 | 0.0 | -0.01 | 0 | 0.0 | 1.90 | 132.12 | 0.0 | 0.88 | 214.29 | 0.0 | 0.74 | 252.38 | 0.0 | 0.15 | -6.25 | 0.0 | 0.02 | -33.33 | 0.0 | 96.70 | -19.41 | 0.0 |
| 20Q2 (2) | 0.48 | 500.0 | 0.0 | 0.2 | 113.42 | 0.0 | -0.59 | -153.64 | 0.0 | -0.21 | -450.0 | 0.0 | 0.68 | 148.23 | 0.0 | -0.19 | -110.98 | 0.0 | 0 | -100.0 | 0.0 | -5.92 | -111.46 | 0.0 | 0.28 | 180.0 | 0.0 | 0.21 | 23.53 | 0.0 | 0.16 | 6.67 | 0.0 | 0.03 | 0.0 | 0.0 | 120.00 | 425.0 | 0.0 |
| 20Q1 (1) | 0.08 | 0.0 | 0.0 | -1.49 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -1.41 | 0.0 | 0.0 | 1.73 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 51.64 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 22.86 | 0.0 | 0.0 |
