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) | -1.14 | 0 | -0.1 | 0 | 3.83 | 113.97 | -1.77 | 0 | -1.24 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 4.66 | 1159.46 | 3.15 | 0 | 0.16 | 14.29 | 0 | 0 | -34.44 | 0 |
| 2023 (9) | -3.52 | 0 | -0.34 | 0 | 1.79 | -87.84 | -0.72 | 0 | -3.86 | 0 | 0.03 | 0 | -0.03 | 0 | 0.55 | 0 | 0.37 | -84.96 | -0.6 | 0 | 0.14 | 16.67 | 0 | 0 | 0.00 | 0 |
| 2022 (8) | -17.18 | 0 | -0.13 | 0 | 14.72 | 231.53 | -1.58 | 0 | -17.31 | 0 | 0 | 0 | 0.03 | 0 | -0.00 | 0 | 2.46 | -52.78 | 0.78 | -81.2 | 0.12 | 20.0 | 0 | 0 | -1908.89 | 0 |
| 2021 (7) | 0.33 | 0 | -2.95 | 0 | 4.44 | -85.57 | -0.04 | 0 | -2.62 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 5.21 | 146.92 | 4.15 | 135.8 | 0.1 | 0.0 | 0 | 0 | 7.76 | 0 |
| 2020 (6) | -28.07 | 0 | -1.75 | 0 | 30.77 | 987.28 | 0.43 | 0 | -29.82 | 0 | 0.01 | -75.0 | 0 | 0 | 0.07 | -86.64 | 2.11 | 0 | 1.76 | 0 | 0.1 | 11.11 | 0 | 0 | -1509.14 | 0 |
| 2019 (5) | -2.93 | 0 | -0.75 | 0 | 2.83 | -21.82 | -0.02 | 0 | -3.68 | 0 | 0.04 | -33.33 | -0.01 | 0 | 0.51 | 60.54 | -0.97 | 0 | -2.64 | 0 | 0.09 | 0 | 0 | 0 | 0.00 | 0 |
| 2018 (4) | -0.2 | 0 | -2.22 | 0 | 3.62 | -63.69 | -0.83 | 0 | -2.42 | 0 | 0.06 | 0 | -0.02 | 0 | 0.32 | 0 | 0.82 | 0 | 0.28 | 0 | 0 | 0 | 0 | 0 | -71.43 | 0 |
| 2017 (3) | -11.94 | 0 | 0.16 | 0 | 9.97 | 406.09 | -0.26 | 0 | -11.78 | 0 | 0 | 0 | 0.01 | 0 | -0.00 | 0 | -0.07 | 0 | -0.52 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2016 (2) | -0.22 | 0 | -2.41 | 0 | 1.97 | 0 | -0.69 | 0 | -2.63 | 0 | 0.01 | 0 | -0.02 | 0 | 0.07 | 0 | 4.2 | -42.7 | 3.61 | -46.36 | 0 | 0 | 0 | 0 | -6.09 | 0 |
| 2015 (1) | 13.15 | 0 | 1.2 | -38.78 | -10.48 | 0 | -0.08 | 0 | 14.35 | 0 | 0 | 0 | 0.05 | 0 | -0.00 | 0 | 7.33 | 130.5 | 6.73 | 137.81 | 0.01 | 0 | 0 | 0 | 195.10 | 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) | -0.33 | 93.67 | 78.0 | -0.02 | 0 | 94.44 | 1.17 | -62.97 | 10.38 | 0.18 | 142.86 | 200.0 | -0.35 | 93.28 | 81.18 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.05 | 294.23 | 1763.64 | 1.38 | 452.0 | 7000.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -23.24 | 98.71 | 99.69 |
| 24Q3 (19) | -5.21 | -231.23 | -1528.12 | 0 | 100.0 | -100.0 | 3.16 | 359.02 | 277.53 | -0.42 | 69.34 | -20.0 | -5.21 | -235.68 | -3373.33 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.52 | -67.9 | 136.36 | 0.25 | -80.77 | 600.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -1796.55 | -706.39 | 0 |
| 24Q2 (18) | 3.97 | 802.27 | 381.56 | -0.13 | -360.0 | 40.91 | -1.22 | -269.44 | -134.86 | -1.37 | -756.25 | -1270.0 | 3.84 | 683.67 | 335.58 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.62 | 244.68 | 8000.0 | 1.3 | 490.91 | 784.21 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 296.27 | 75.07 | 0 |
| 24Q1 (17) | 0.44 | 129.33 | 251.72 | 0.05 | 113.89 | -28.57 | 0.72 | -32.08 | 172.0 | -0.16 | 11.11 | -60.0 | 0.49 | 126.34 | 322.73 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.47 | 327.27 | 2250.0 | 0.22 | 1200.0 | 164.71 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 169.23 | 102.26 | 0 |
| 23Q4 (16) | -1.5 | -368.75 | 32.13 | -0.36 | -311.76 | -350.0 | 1.06 | 159.55 | -61.87 | -0.18 | 48.57 | -157.14 | -1.86 | -1140.0 | 18.78 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | -0.00 | 0 | 0 | 0.11 | -50.0 | 320.0 | -0.02 | 60.0 | 94.12 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | -7500.00 | 0 | 0 |
| 23Q3 (15) | -0.32 | 77.3 | 92.34 | 0.17 | 177.27 | 0 | -1.78 | -150.86 | -153.13 | -0.35 | -250.0 | -169.23 | -0.15 | 90.8 | 96.41 | 0 | 0 | 0 | -0.03 | 0 | 0 | -0.00 | 0 | 0 | 0.22 | 1000.0 | -62.07 | -0.05 | 73.68 | -123.81 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q2 (14) | -1.41 | -386.21 | -683.33 | -0.22 | -414.29 | -340.0 | 3.5 | 450.0 | 292.31 | -0.1 | 0.0 | 85.92 | -1.63 | -640.91 | -608.7 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.02 | 0.0 | -96.0 | -0.19 | 44.12 | -371.43 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (13) | -0.29 | 86.88 | 97.27 | 0.07 | 187.5 | 0 | -1.0 | -135.97 | -109.62 | -0.1 | -42.86 | 84.85 | -0.22 | 90.39 | 97.93 | 0.03 | 0 | 0 | 0 | -100.0 | 0 | 4.84 | 0 | 0 | 0.02 | 140.0 | -98.61 | -0.34 | 0.0 | -140.48 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (12) | -2.21 | 47.13 | 55.26 | -0.08 | 0 | 92.31 | 2.78 | -17.01 | 13.93 | -0.07 | 46.15 | 94.74 | -2.29 | 45.22 | 61.71 | 0 | 0 | 0 | 0.03 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -108.62 | -106.33 | -0.34 | -261.9 | -161.82 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (11) | -4.18 | -2222.22 | -144.23 | 0 | 100.0 | -100.0 | 3.35 | 284.07 | 158.77 | -0.13 | 81.69 | -110.08 | -4.18 | -1717.39 | -139.73 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.58 | 16.0 | -86.51 | 0.21 | 200.0 | -94.6 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -1741.67 | -867.59 | -822.47 |
| 22Q2 (10) | -0.18 | 98.3 | -118.18 | -0.05 | 0 | 95.9 | -1.82 | -117.5 | -165.0 | -0.71 | -7.58 | -3650.0 | -0.23 | 97.83 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.5 | -65.28 | 61.29 | 0.07 | -91.67 | -12.5 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -180.00 | 85.24 | -120.0 |
| 22Q1 (9) | -10.61 | -114.78 | -105.22 | 0 | 100.0 | 100.0 | 10.4 | 326.23 | 112.24 | -0.66 | 50.38 | -3200.0 | -10.61 | -77.42 | -53.32 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.44 | 82.28 | 900.0 | 0.84 | 52.73 | 321.05 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0 | -1219.54 | -40.72 | 0 |
| 21Q4 (8) | -4.94 | -152.28 | -7.39 | -1.04 | -197.2 | 40.91 | 2.44 | 142.81 | -73.22 | -1.33 | -203.1 | -303.03 | -5.98 | -156.84 | 5.97 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.79 | -81.63 | 382.14 | 0.55 | -85.86 | 227.91 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | -866.67 | -459.51 | 0 |
| 21Q3 (7) | 9.45 | 854.55 | 139.56 | 1.07 | 187.7 | 0 | -5.7 | -303.57 | -127.21 | 1.29 | 6350.0 | 714.29 | 10.52 | 4673.91 | 144.04 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 4.3 | 1287.1 | 8700.0 | 3.89 | 4762.5 | 2147.37 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 241.07 | -73.21 | 0 |
| 21Q2 (6) | 0.99 | 119.15 | -61.78 | -1.22 | 30.29 | 0 | 2.8 | -42.86 | 257.3 | 0.02 | 200.0 | -94.29 | -0.23 | 96.68 | -108.88 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.31 | 272.22 | -85.1 | 0.08 | 121.05 | -96.04 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 900.00 | 0 | 608.88 |
| 21Q1 (5) | -5.17 | -12.39 | -137.16 | -1.75 | 0.57 | -8850.0 | 4.9 | -46.21 | 96.79 | -0.02 | 93.94 | -103.23 | -6.92 | -8.81 | -220.37 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.18 | 35.71 | -150.0 | -0.38 | 11.63 | -205.56 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q4 (4) | -4.6 | 80.75 | 0.0 | -1.76 | 0 | 0.0 | 9.11 | -56.52 | 0.0 | -0.33 | -57.14 | 0.0 | -6.36 | 73.38 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.28 | -460.0 | 0.0 | -0.43 | -126.32 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q3 (3) | -23.89 | -1022.39 | 0.0 | 0 | 0 | 0.0 | 20.95 | 1276.97 | 0.0 | -0.21 | -160.0 | 0.0 | -23.89 | -1022.39 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | -102.4 | 0.0 | -0.19 | -109.41 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (2) | 2.59 | 218.81 | 0.0 | 0 | -100.0 | 0.0 | -1.78 | -171.49 | 0.0 | 0.35 | -43.55 | 0.0 | 2.59 | 219.91 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 2.08 | 477.78 | 0.0 | 2.02 | 461.11 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 126.96 | 122.13 | 0.0 |
| 20Q1 (1) | -2.18 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 2.49 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | -2.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -573.68 | 0.0 | 0.0 |
