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) | -0.23 | 0 | -0.37 | 0 | 0.7 | 311.76 | -0.09 | 0 | -0.6 | 0 | 0.44 | 300.0 | 0 | 0 | 86.27 | 394.12 | -0.47 | 0 | 0.05 | 0 | 0.25 | 19.05 | 0 | 0 | -76.67 | 0 |
| 2023 (9) | -0.19 | 0 | 0.11 | 0 | 0.17 | -77.92 | 0.02 | -33.33 | -0.08 | 0 | 0.11 | -79.63 | 0 | 0 | 17.46 | -70.25 | -0.5 | 0 | -0.36 | 0 | 0.21 | -4.55 | 0 | 0 | 0.00 | 0 |
| 2022 (8) | -0.52 | 0 | -1.09 | 0 | 0.77 | -36.89 | 0.03 | 0 | -1.61 | 0 | 0.54 | -11.48 | 0 | 0 | 58.70 | 29.9 | -0.73 | 0 | -0.35 | 0 | 0.22 | 4.76 | 0.01 | 0.0 | 0.00 | 0 |
| 2021 (7) | -0.05 | 0 | -0.56 | 0 | 1.22 | 114.04 | -0.08 | 0 | -0.61 | 0 | 0.61 | 12.96 | 0 | 0 | 45.19 | 12.13 | -0.26 | 0 | -0.19 | 0 | 0.21 | -25.0 | 0.01 | 0.0 | -166.67 | 0 |
| 2020 (6) | -1.42 | 0 | 1.1 | 0 | 0.57 | 26.67 | -1.0 | 0 | -0.32 | 0 | 0.54 | 980.0 | -0.01 | 0 | 40.30 | 1229.85 | -0.68 | 0 | -0.06 | 0 | 0.28 | -17.65 | 0.01 | 0.0 | -617.39 | 0 |
| 2019 (5) | -0.77 | 0 | -0.03 | 0 | 0.45 | 0 | 0 | 0 | -0.8 | 0 | 0.05 | 150.0 | 0 | 0 | 3.03 | 362.12 | -2.35 | 0 | -2.39 | 0 | 0.34 | -8.11 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (4) | 0.43 | 0 | -0.02 | 0 | -0.08 | 0 | 1.51 | 357.58 | 0.41 | 0 | 0.02 | -50.0 | 0 | 0 | 0.66 | -57.05 | -1.73 | 0 | -1.81 | 0 | 0.37 | -5.13 | 0.01 | 0 | 0.00 | 0 |
| 2017 (3) | -0.8 | 0 | -0.05 | 0 | 0.43 | 43.33 | 0.33 | 0 | -0.85 | 0 | 0.04 | -81.82 | 0 | 0 | 1.53 | -84.18 | -1.15 | 0 | -1.29 | 0 | 0.39 | 8.33 | 0 | 0 | 0.00 | 0 |
| 2016 (2) | -0.72 | 0 | -0.16 | 0 | 0.3 | 0 | -0.16 | 0 | -0.88 | 0 | 0.22 | -56.86 | 0 | 0 | 9.65 | -58.94 | -1.05 | 0 | -1.26 | 0 | 0.36 | 9.09 | 0 | 0 | 0.00 | 0 |
| 2015 (1) | -0.8 | 0 | -0.39 | 0 | -1.57 | 0 | 0.2 | 0 | -1.19 | 0 | 0.51 | -51.43 | 0 | 0 | 23.50 | -42.7 | -3.48 | 0 | -2.89 | 0 | 0.33 | -5.71 | 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) | -0.2 | -350.0 | -185.71 | -0.06 | 45.45 | -185.71 | 0.33 | 175.0 | 1750.0 | -0.05 | -25.0 | -600.0 | -0.26 | -766.67 | 0 | 0.12 | 0.0 | 1300.0 | 0 | 0 | 0 | 92.31 | 0.0 | 1761.54 | -0.11 | -22.22 | -22.22 | -0.24 | -700.0 | -700.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 24Q3 (19) | 0.08 | 157.14 | 200.0 | -0.11 | 31.25 | -173.33 | 0.12 | -55.56 | 700.0 | -0.04 | -500.0 | 0 | -0.03 | 90.0 | -142.86 | 0.12 | -29.41 | 0 | 0 | 0 | 0 | 92.31 | -18.55 | 0 | -0.09 | 35.71 | -12.5 | 0.04 | 116.0 | 136.36 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 80.00 | 0 | 0 |
| 24Q2 (18) | -0.14 | -800.0 | -40.0 | -0.16 | -300.0 | -131.37 | 0.27 | 1450.0 | 42.11 | 0.01 | 200.0 | 0.0 | -0.3 | -1400.0 | -173.17 | 0.17 | 750.0 | 325.0 | 0 | 0 | 0 | 113.33 | 466.67 | 296.67 | -0.14 | -7.69 | 33.33 | -0.25 | -151.02 | -212.5 | 0.06 | -14.29 | 20.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 24Q1 (17) | 0.02 | 128.57 | -66.67 | -0.04 | -157.14 | 93.55 | -0.02 | 0.0 | -200.0 | -0.01 | -200.0 | -200.0 | -0.02 | 0 | 96.43 | 0.02 | 300.0 | -71.43 | 0 | 0 | 0 | 20.00 | 460.0 | -68.57 | -0.13 | -44.44 | -8.33 | 0.49 | 1733.33 | 476.92 | 0.07 | 16.67 | 40.0 | 0 | 0 | 0 | 3.57 | 101.53 | 0 |
| 23Q4 (16) | -0.07 | 12.5 | 36.36 | 0.07 | -53.33 | 200.0 | -0.02 | 0.0 | -166.67 | 0.01 | 0 | 0 | 0 | -100.0 | 100.0 | -0.01 | 0 | -125.0 | 0 | 0 | 0 | -5.56 | 0 | -127.78 | -0.09 | -12.5 | 52.63 | -0.03 | 72.73 | 89.66 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | -233.33 | 0 | 0 |
| 23Q3 (15) | -0.08 | 20.0 | 11.11 | 0.15 | -70.59 | 207.14 | -0.02 | -110.53 | -110.0 | 0 | -100.0 | -100.0 | 0.07 | -82.93 | 130.43 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.08 | 61.9 | 61.9 | -0.11 | -37.5 | -147.83 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q2 (14) | -0.1 | -266.67 | 60.0 | 0.51 | 182.26 | 168.92 | 0.19 | 850.0 | 2000.0 | 0.01 | 0.0 | -66.67 | 0.41 | 173.21 | 141.41 | 0.04 | -42.86 | -81.82 | 0 | 0 | 0 | 28.57 | -55.1 | -64.94 | -0.21 | -75.0 | -16.67 | -0.08 | 38.46 | 55.56 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (13) | 0.06 | 154.55 | 185.71 | -0.62 | -785.71 | -342.86 | 0.02 | -33.33 | -96.3 | 0.01 | 0 | 150.0 | -0.56 | -211.11 | -166.67 | 0.07 | 75.0 | -50.0 | 0 | 0 | 0 | 63.64 | 218.18 | 0.0 | -0.12 | 36.84 | 14.29 | -0.13 | 55.17 | -18.18 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (12) | -0.11 | -22.22 | -57.14 | -0.07 | 50.0 | 30.0 | 0.03 | -85.0 | 0 | 0 | -100.0 | 100.0 | -0.18 | 21.74 | -5.88 | 0.04 | -71.43 | -60.0 | 0 | 0 | 0 | 20.00 | -67.14 | -54.0 | -0.19 | 9.52 | -72.73 | -0.29 | -226.09 | -625.0 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (11) | -0.09 | 64.0 | -400.0 | -0.14 | 81.08 | 50.0 | 0.2 | 2100.0 | -28.57 | 0.02 | -33.33 | 100.0 | -0.23 | 76.77 | 8.0 | 0.14 | -36.36 | -50.0 | 0 | 0 | 0 | 60.87 | -25.3 | -17.39 | -0.21 | -16.67 | -75.0 | 0.23 | 227.78 | 291.67 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -31.03 | 0 | 0 |
| 22Q2 (10) | -0.25 | -257.14 | -1150.0 | -0.74 | -428.57 | -572.73 | -0.01 | -101.85 | 83.33 | 0.03 | 250.0 | 400.0 | -0.99 | -371.43 | -661.54 | 0.22 | 57.14 | 83.33 | 0 | 0 | 0 | 81.48 | 28.04 | 178.4 | -0.18 | -28.57 | -350.0 | -0.18 | -63.64 | -350.0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q1 (9) | -0.07 | 0.0 | -450.0 | -0.14 | -40.0 | -75.0 | 0.54 | 0 | -45.45 | -0.02 | 80.0 | -200.0 | -0.21 | -23.53 | -250.0 | 0.14 | 40.0 | 16.67 | 0 | 0 | 0 | 63.64 | 46.36 | 80.3 | -0.14 | -27.27 | -1500.0 | -0.11 | -175.0 | -1200.0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q4 (8) | -0.07 | -333.33 | 96.05 | -0.1 | 64.29 | -107.87 | 0 | -100.0 | 100.0 | -0.1 | -1100.0 | 94.97 | -0.17 | 32.0 | 66.0 | 0.1 | -64.29 | -54.55 | 0 | 0 | 0 | 43.48 | -40.99 | -30.83 | -0.11 | 8.33 | 15.38 | -0.04 | 66.67 | -110.0 | 0.06 | 0.0 | 20.0 | 0 | 0 | -100.0 | -350.00 | 0 | 9.04 |
| 21Q3 (7) | 0.03 | 250.0 | 250.0 | -0.28 | -154.55 | -2700.0 | 0.28 | 566.67 | -75.86 | 0.01 | 200.0 | -98.04 | -0.25 | -92.31 | -733.33 | 0.28 | 133.33 | 75.0 | 0 | 0 | -100.0 | 73.68 | 151.75 | 56.58 | -0.12 | -200.0 | 14.29 | -0.12 | -200.0 | 7.69 | 0.06 | 20.0 | -14.29 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q2 (6) | -0.02 | -200.0 | -106.25 | -0.11 | -37.5 | 65.62 | -0.06 | -106.06 | 0.0 | -0.01 | -150.0 | 83.33 | -0.13 | -116.67 | 0 | 0.12 | 0.0 | -20.0 | 0 | 0 | 100.0 | 29.27 | -17.07 | -35.61 | -0.04 | -500.0 | 42.86 | -0.04 | -500.0 | 69.23 | 0.05 | 0.0 | -37.5 | 0 | 0 | 0 | -200.00 | -700.0 | 0 |
| 21Q1 (5) | 0.02 | 101.13 | -60.0 | -0.08 | -106.3 | -150.0 | 0.99 | 341.46 | 925.0 | 0.02 | 101.01 | -84.62 | -0.06 | 88.0 | -128.57 | 0.12 | -45.45 | 1100.0 | 0 | 0 | 0 | 35.29 | -43.85 | 1029.41 | 0.01 | 107.69 | 102.94 | 0.01 | -97.5 | 105.0 | 0.05 | 0.0 | -37.5 | 0 | -100.0 | 0 | 33.33 | 108.66 | 0 |
| 20Q4 (4) | -1.77 | -8750.0 | 0.0 | 1.27 | 12800.0 | 0.0 | -0.41 | -135.34 | 0.0 | -1.99 | -490.2 | 0.0 | -0.5 | -1566.67 | 0.0 | 0.22 | 37.5 | 0.0 | 0 | -100.0 | 0.0 | 62.86 | 33.57 | 0.0 | -0.13 | 7.14 | 0.0 | 0.4 | 407.69 | 0.0 | 0.05 | -28.57 | 0.0 | 0.01 | 0 | 0.0 | -384.78 | 0 | 0.0 |
| 20Q3 (3) | -0.02 | -106.25 | 0.0 | -0.01 | 96.88 | 0.0 | 1.16 | 2033.33 | 0.0 | 0.51 | 950.0 | 0.0 | -0.03 | 0 | 0.0 | 0.16 | 6.67 | 0.0 | 0.16 | 194.12 | 0.0 | 47.06 | 3.53 | 0.0 | -0.14 | -100.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (2) | 0.32 | 540.0 | 0.0 | -0.32 | -300.0 | 0.0 | -0.06 | 50.0 | 0.0 | -0.06 | -146.15 | 0.0 | 0 | -100.0 | 0.0 | 0.15 | 1400.0 | 0.0 | -0.17 | 0 | 0.0 | 45.45 | 1354.55 | 0.0 | -0.07 | 79.41 | 0.0 | -0.13 | 35.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (1) | 0.05 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.12 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
