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) | 1.48 | 270.0 | -0.07 | 0 | -0.1 | 0 | -0.62 | 0 | 1.41 | -45.56 | 0.05 | 400.0 | 0.11 | 0 | 0.93 | 35.44 | 2.54 | 1394.12 | 1.77 | 0 | 0.37 | -59.78 | 0 | 0 | 69.16 | 53.88 |
| 2023 (9) | 0.4 | -60.4 | 2.19 | 0 | -2.06 | 0 | -0.44 | 0 | 2.59 | 0 | 0.01 | 0.0 | 0 | 0 | 0.68 | 0.0 | 0.17 | -15.0 | -0.04 | 0 | 0.92 | -1.08 | 0.01 | 0.0 | 44.94 | -74.19 |
| 2022 (8) | 1.01 | 0 | -2.22 | 0 | -0.21 | 0 | -0.13 | 0 | -1.21 | 0 | 0.01 | 0 | 0 | 0 | 0.68 | 0 | 0.2 | 0 | -0.36 | 0 | 0.93 | -3.12 | 0.01 | -50.0 | 174.14 | 0 |
| 2021 (7) | -0.07 | 0 | 0.1 | -95.83 | 2.44 | 0 | -0.14 | 0 | 0.03 | -99.05 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.25 | 0 | -0.44 | 0 | 0.96 | -20.0 | 0.02 | 0.0 | -12.96 | 0 |
| 2020 (6) | 0.77 | -53.33 | 2.4 | -24.53 | -3.15 | 0 | -0.04 | 0 | 3.17 | -34.37 | 0.02 | -83.33 | 0 | 0 | 1.20 | -56.02 | -0.87 | 0 | -1.51 | 0 | 1.2 | -39.09 | 0.02 | 0.0 | 0.00 | 0 |
| 2019 (5) | 1.65 | 302.44 | 3.18 | 0 | -4.88 | 0 | -0.13 | 0 | 4.83 | 1205.41 | 0.12 | 140.0 | 0 | 0 | 2.74 | 252.88 | -0.35 | 0 | -0.29 | 0 | 1.97 | 45.93 | 0.02 | 0.0 | 97.06 | 214.85 |
| 2018 (4) | 0.41 | -53.93 | -0.04 | 0 | -0.4 | 0 | -0.47 | 0 | 0.37 | -79.33 | 0.05 | -64.29 | 0 | 0 | 0.78 | -58.02 | -1.19 | 0 | -0.04 | 0 | 1.35 | -13.46 | 0.02 | -66.67 | 30.83 | 0 |
| 2017 (3) | 0.89 | 0 | 0.9 | 73.08 | -1.58 | 0 | -0.14 | 0 | 1.79 | 752.38 | 0.14 | -77.05 | 0 | 0 | 1.85 | -74.99 | -1.29 | 0 | -2.46 | 0 | 1.56 | -14.75 | 0.06 | 500.0 | 0.00 | 0 |
| 2016 (2) | -0.31 | 0 | 0.52 | 0 | -0.78 | 0 | -0.09 | 0 | 0.21 | 0 | 0.61 | -8.96 | 0.01 | 0 | 7.39 | -0.9 | -2.95 | 0 | -6.01 | 0 | 1.83 | 9.58 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (1) | 0.69 | -49.64 | -2.08 | 0 | 1.6 | -10.61 | -0.38 | 0 | -1.39 | 0 | 0.67 | -81.94 | -0.01 | 0 | 7.46 | -79.08 | -0.83 | 0 | -1.49 | 0 | 1.67 | 7.05 | 0.01 | 0.0 | 363.16 | 472.57 |
| 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) | 1.07 | 28.92 | 2775.0 | -0.02 | 0 | -300.0 | 0.23 | 1250.0 | 116.79 | -0.09 | 0 | 76.32 | 1.05 | 26.51 | 3600.0 | 0.02 | 0 | 0 | 0.11 | 0 | 0 | 2.70 | 0 | 0 | 0.22 | -90.87 | 1200.0 | 0.17 | -91.15 | 750.0 | 0.02 | 0.0 | -91.3 | 0 | 0 | 0 | 563.16 | 1216.3 | 3619.74 |
| 24Q3 (19) | 0.83 | 330.56 | 538.46 | 0 | -100.0 | -100.0 | -0.02 | 80.0 | 92.86 | 0 | 100.0 | -100.0 | 0.83 | 445.83 | -31.97 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 2.41 | 2310.0 | 1317.65 | 1.92 | 966.67 | 3100.0 | 0.02 | -80.0 | -90.48 | 0 | 0 | 0 | 42.78 | 133.28 | -11.14 |
| 24Q2 (18) | -0.36 | -500.0 | -244.0 | 0.12 | 170.59 | 1300.0 | -0.1 | 52.38 | 44.44 | -0.26 | 3.7 | -550.0 | -0.24 | -4.35 | -200.0 | 0.03 | 0 | 200.0 | 0 | 0 | 0 | 5.26 | 0 | 78.95 | 0.1 | 152.63 | 900.0 | 0.18 | 136.0 | 550.0 | 0.1 | -54.55 | -58.33 | 0 | 0 | 0 | -128.57 | 0 | -202.86 |
| 24Q1 (17) | -0.06 | -50.0 | -185.71 | -0.17 | -1800.0 | -115.32 | -0.21 | 84.67 | 8.7 | -0.27 | 28.95 | -1250.0 | -0.23 | -666.67 | -119.49 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.19 | -850.0 | -2000.0 | -0.5 | -2600.0 | -525.0 | 0.22 | -4.35 | -8.33 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q4 (16) | -0.04 | -130.77 | -107.69 | 0.01 | -99.08 | 150.0 | -1.37 | -389.29 | -572.41 | -0.38 | -3900.0 | -322.22 | -0.03 | -102.46 | -106.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | -111.76 | -107.14 | 0.02 | -66.67 | 128.57 | 0.23 | 9.52 | 4.55 | 0 | 0 | 0 | -16.00 | -133.23 | -104.62 |
| 23Q3 (15) | 0.13 | -48.0 | -55.17 | 1.09 | 11000.0 | 149.55 | -0.28 | -55.56 | -47.37 | 0.01 | 125.0 | 120.0 | 1.22 | 408.33 | 163.87 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.17 | 1600.0 | 466.67 | 0.06 | 250.0 | 300.0 | 0.21 | -12.5 | -12.5 | 0 | 0 | 0 | 48.15 | -61.48 | -65.13 |
| 23Q2 (14) | 0.25 | 257.14 | 150.0 | -0.01 | -100.9 | 0 | -0.18 | 21.74 | -5.88 | -0.04 | -100.0 | 0 | 0.24 | -79.66 | 140.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 2.94 | 0 | 0 | 0.01 | 0.0 | 200.0 | -0.04 | 50.0 | 50.0 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0 | 125.00 | 185.71 | 100.0 |
| 23Q1 (13) | 0.07 | -86.54 | -36.36 | 1.11 | 5650.0 | 0 | -0.23 | -179.31 | -64.29 | -0.02 | 77.78 | -300.0 | 1.18 | 136.0 | 972.73 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | -96.43 | 110.0 | -0.08 | -14.29 | 55.56 | 0.24 | 9.09 | 0.0 | 0 | 0 | 0 | 43.75 | -87.38 | -76.14 |
| 22Q4 (12) | 0.52 | 79.31 | 326.09 | -0.02 | 99.09 | 0 | 0.29 | 252.63 | -85.78 | -0.09 | -80.0 | 0 | 0.5 | 126.18 | 317.39 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.28 | 833.33 | 354.55 | -0.07 | -133.33 | 66.67 | 0.22 | -8.33 | -8.33 | 0 | 0 | 0 | 346.67 | 151.03 | 145.22 |
| 22Q3 (11) | 0.29 | 190.0 | 2800.0 | -2.2 | 0 | -22100.0 | -0.19 | -11.76 | -11.76 | -0.05 | 0 | 61.54 | -1.91 | -2010.0 | -9650.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | 400.0 | 200.0 | -0.03 | 62.5 | 40.0 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0 | 138.10 | 120.95 | 2523.81 |
| 22Q2 (10) | 0.1 | -9.09 | -41.18 | 0 | 0 | 0 | -0.17 | -21.43 | 46.88 | 0 | -100.0 | 0 | 0.1 | -9.09 | -41.18 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 90.0 | 87.5 | -0.08 | 55.56 | 42.86 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0 | 62.50 | -65.91 | -63.24 |
| 22Q1 (9) | 0.11 | 147.83 | 466.67 | 0 | 0 | -100.0 | -0.14 | -106.86 | -115.73 | 0.01 | 0 | 0 | 0.11 | 147.83 | 83.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 9.09 | -233.33 | -0.18 | 14.29 | -260.0 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0 | 183.33 | 123.91 | 1261.11 |
| 21Q4 (8) | -0.23 | -2400.0 | -276.92 | 0 | -100.0 | 0 | 2.04 | 1300.0 | 1233.33 | 0 | 100.0 | 100.0 | -0.23 | -1250.0 | -276.92 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -266.67 | 31.25 | -0.21 | -320.0 | -16.67 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0 | -766.67 | -14666.67 | -453.85 |
| 21Q3 (7) | 0.01 | -94.12 | -98.08 | 0.01 | 0 | -99.58 | -0.17 | 46.88 | 93.86 | -0.13 | 0 | -750.0 | 0.02 | -88.24 | -99.32 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.03 | 62.5 | 72.73 | -0.05 | 64.29 | 64.29 | 0.24 | 0.0 | -22.58 | 0 | 0 | 0 | 5.26 | -96.9 | -98.28 |
| 21Q2 (6) | 0.17 | 666.67 | 183.33 | 0 | -100.0 | 0 | -0.32 | -135.96 | -3300.0 | 0 | 0 | 100.0 | 0.17 | 183.33 | 183.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -166.67 | 72.41 | -0.14 | -180.0 | 82.5 | 0.24 | 0.0 | -27.27 | 0 | 0 | -100.0 | 170.00 | 1176.67 | 0 |
| 21Q1 (5) | -0.03 | -123.08 | -160.0 | 0.09 | 0 | 0 | 0.89 | 594.44 | 523.81 | 0 | 100.0 | -100.0 | 0.06 | -53.85 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 81.25 | 90.91 | -0.05 | 72.22 | 86.84 | 0.24 | 0.0 | -27.27 | 0 | 0 | -100.0 | -15.79 | -107.29 | 0 |
| 20Q4 (4) | 0.13 | -75.0 | 0.0 | 0 | -100.0 | 0.0 | -0.18 | 93.5 | 0.0 | -0.01 | -150.0 | 0.0 | 0.13 | -95.55 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.16 | -45.45 | 0.0 | -0.18 | -28.57 | 0.0 | 0.24 | -22.58 | 0.0 | 0 | 0 | 0.0 | 216.67 | -29.17 | 0.0 |
| 20Q3 (3) | 0.52 | 766.67 | 0.0 | 2.4 | 0 | 0.0 | -2.77 | -27800.0 | 0.0 | 0.02 | 300.0 | 0.0 | 2.92 | 4766.67 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 1.79 | 0 | 0.0 | -0.11 | 62.07 | 0.0 | -0.14 | 82.5 | 0.0 | 0.31 | -6.06 | 0.0 | 0 | -100.0 | 0.0 | 305.88 | 0 | 0.0 |
| 20Q2 (2) | 0.06 | 20.0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 104.76 | 0.0 | -0.01 | -200.0 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.29 | 12.12 | 0.0 | -0.8 | -110.53 | 0.0 | 0.33 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (1) | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
