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) | -1.8 | 0 | -4.71 | 0 | 0.08 | -90.24 | 0 | 0 | -6.51 | 0 | 4.44 | 410.34 | -0.05 | 0 | 31.44 | 422.63 | -2.24 | 0 | -0.69 | 0 | 0.48 | 11.63 | 0.1 | 11.11 | 0.00 | 0 |
| 2023 (9) | 0.99 | 4850.0 | -0.01 | 0 | 0.82 | 0 | 0 | 0 | 0.98 | -92.31 | 0.87 | 314.29 | -0.06 | 0 | 6.02 | 430.61 | -1.92 | 0 | -1.32 | 0 | 0.43 | 13.16 | 0.09 | 12.5 | 0.00 | 0 |
| 2022 (8) | 0.02 | 0 | 12.73 | 0 | -0.15 | 0 | 0.01 | 0 | 12.75 | 0 | 0.21 | 250.0 | -0.12 | 0 | 1.13 | 280.24 | -0.92 | 0 | -0.12 | 0 | 0.38 | 0.0 | 0.08 | -11.11 | 5.88 | 0 |
| 2021 (7) | -2.12 | 0 | -14.09 | 0 | 20.13 | 2657.53 | -0.01 | 0 | -16.21 | 0 | 0.06 | -33.33 | -0.01 | 0 | 0.30 | -47.78 | -0.36 | 0 | -0.24 | 0 | 0.38 | 2.7 | 0.09 | 800.0 | -921.74 | 0 |
| 2020 (6) | -0.21 | 0 | -0.31 | 0 | 0.73 | -44.27 | 0 | 0 | -0.52 | 0 | 0.09 | -73.53 | 0 | 0 | 0.57 | -76.27 | -0.8 | 0 | -0.82 | 0 | 0.37 | 8.82 | 0.01 | 0 | 0.00 | 0 |
| 2019 (5) | -0.6 | 0 | -1.92 | 0 | 1.31 | -75.0 | 0 | 0 | -2.52 | 0 | 0.34 | -63.83 | -0.34 | 0 | 2.41 | -62.63 | -1.16 | 0 | -0.93 | 0 | 0.34 | 466.67 | 0 | 0 | 0.00 | 0 |
| 2018 (4) | 0.06 | 0 | -2.52 | 0 | 5.24 | 0 | -0.05 | 0 | -2.46 | 0 | 0.94 | 213.33 | -0.32 | 0 | 6.44 | 206.68 | -0.82 | 0 | -0.58 | 0 | 0.06 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (3) | -0.69 | 0 | -0.34 | 0 | 0 | 0 | 0.02 | -83.33 | -1.03 | 0 | 0.3 | 328.57 | -0.01 | 0 | 2.10 | 398.75 | 0.11 | 0 | 0.05 | 0 | 0.06 | 20.0 | 0.01 | -83.33 | -575.00 | 0 |
| 2016 (2) | 0.78 | 0 | -0.11 | 0 | 0 | 0 | 0.12 | 0 | 0.67 | 0 | 0.07 | -12.5 | 0 | 0 | 0.42 | 13.28 | -0.56 | 0 | -0.56 | 0 | 0.05 | 66.67 | 0.06 | 200.0 | 0.00 | 0 |
| 2015 (1) | -0.29 | 0 | -0.07 | 0 | 1.04 | 44.44 | -0.02 | 0 | -0.36 | 0 | 0.08 | 700.0 | 0 | 0 | 0.37 | 659.13 | -0.06 | 0 | 0.02 | -88.89 | 0.03 | 0.0 | 0.02 | 100.0 | -414.29 | 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) | -0.45 | 2.17 | -304.55 | -1.2 | -214.29 | -135.29 | 0.01 | -94.74 | 125.0 | 0 | 0 | 100.0 | -1.65 | -379.66 | -468.97 | 1.19 | 21.43 | 147.92 | 0 | -100.0 | 100.0 | 35.42 | 49.62 | 114.71 | -0.67 | -48.89 | 0.0 | -0.22 | -83.33 | 79.63 | 0.13 | 8.33 | 18.18 | 0.03 | 50.0 | 50.0 | 0.00 | 100.0 | 0 |
| 24Q3 (19) | -0.46 | -84.0 | -387.5 | 1.05 | 174.47 | 418.18 | 0.19 | 416.67 | 5.56 | 0 | 0 | -100.0 | 0.59 | 135.54 | 447.06 | 0.98 | -28.47 | 237.93 | 0.02 | 150.0 | 166.67 | 23.67 | -42.46 | 208.55 | -0.45 | 10.0 | -7.14 | -0.12 | -20.0 | 0 | 0.12 | 9.09 | 9.09 | 0.02 | 0.0 | 0.0 | -2300.00 | -176.0 | -1968.75 |
| 24Q2 (18) | -0.25 | 60.94 | -150.0 | -1.41 | 55.24 | -263.95 | -0.06 | 0.0 | -114.29 | 0 | -100.0 | -100.0 | -1.66 | 56.2 | -318.42 | 1.37 | 52.22 | 2183.33 | -0.04 | 0.0 | -300.0 | 41.14 | 50.85 | 2656.46 | -0.5 | 19.35 | -66.67 | -0.1 | 60.0 | -1100.0 | 0.11 | -8.33 | 10.0 | 0.02 | 0.0 | 0.0 | -833.33 | 0 | -983.33 |
| 24Q1 (17) | -0.64 | -390.91 | -190.14 | -3.15 | -517.65 | -10400.0 | -0.06 | -50.0 | -123.08 | 0.01 | 200.0 | 200.0 | -3.79 | -1206.9 | -657.35 | 0.9 | 87.5 | 2900.0 | -0.04 | -300.0 | 0 | 27.27 | 65.34 | 3309.09 | -0.62 | 7.46 | -19.23 | -0.25 | 76.85 | 0.0 | 0.12 | 9.09 | 20.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (16) | 0.22 | 37.5 | 175.86 | -0.51 | -54.55 | -1175.0 | -0.04 | -122.22 | -500.0 | -0.01 | -200.0 | 0.0 | -0.29 | -70.59 | 12.12 | 0.48 | 65.52 | 860.0 | -0.01 | 66.67 | 87.5 | 16.49 | 115.0 | 1057.94 | -0.67 | -59.52 | -63.41 | -1.08 | 0 | -440.0 | 0.11 | 0.0 | 10.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (15) | 0.16 | 260.0 | -5.88 | -0.33 | -138.37 | -103.5 | 0.18 | -57.14 | 400.0 | 0.01 | 0.0 | 0.0 | -0.17 | -122.37 | -101.77 | 0.29 | 383.33 | 314.29 | -0.03 | -200.0 | 0 | 7.67 | 414.02 | 353.74 | -0.42 | -40.0 | -16.67 | 0 | -100.0 | 100.0 | 0.11 | 10.0 | 10.0 | 0.02 | 0.0 | 0.0 | 123.08 | 260.0 | -92.76 |
| 23Q2 (14) | -0.1 | -114.08 | 16.67 | 0.86 | 2966.67 | -74.56 | 0.42 | 61.54 | 250.0 | 0.01 | 200.0 | 0.0 | 0.76 | 11.76 | -76.69 | 0.06 | 100.0 | -14.29 | -0.01 | 0 | 75.0 | 1.49 | 86.57 | 8.32 | -0.3 | 42.31 | -76.47 | 0.01 | 104.0 | -50.0 | 0.1 | 0.0 | 11.11 | 0.02 | 0.0 | 0.0 | -76.92 | 0 | 16.67 |
| 23Q1 (13) | 0.71 | 344.83 | 173.08 | -0.03 | 25.0 | 40.0 | 0.26 | 2500.0 | 223.81 | -0.01 | 0.0 | 0 | 0.68 | 306.06 | 223.81 | 0.03 | -40.0 | 50.0 | 0 | 100.0 | 0 | 0.80 | -43.84 | 131.6 | -0.52 | -26.83 | -2700.0 | -0.25 | -25.0 | -247.06 | 0.1 | 0.0 | 11.11 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q4 (12) | -0.29 | -270.59 | 54.69 | -0.04 | -100.42 | 99.71 | 0.01 | 116.67 | 100.3 | -0.01 | -200.0 | 83.33 | -0.33 | -103.44 | 97.75 | 0.05 | -28.57 | 150.0 | -0.08 | 0 | 0 | 1.42 | -15.75 | 346.58 | -0.41 | -13.89 | -1266.67 | -0.2 | -81.82 | -500.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (11) | 0.17 | 241.67 | 108.21 | 9.43 | 178.99 | 18960.0 | -0.06 | -150.0 | -102.06 | 0.01 | 0.0 | -80.0 | 9.6 | 194.48 | 552.83 | 0.07 | 0.0 | 250.0 | 0 | 100.0 | 0 | 1.69 | 22.71 | 386.96 | -0.36 | -111.76 | -800.0 | -0.11 | -650.0 | -650.0 | 0.1 | 11.11 | 11.11 | 0.02 | 0.0 | 0.0 | 1700.00 | 1941.67 | 206.76 |
| 22Q2 (10) | -0.12 | -146.15 | -123.53 | 3.38 | 6860.0 | 8550.0 | 0.12 | 157.14 | -99.42 | 0.01 | 0 | 102.0 | 3.26 | 1452.38 | 593.62 | 0.07 | 250.0 | 600.0 | -0.04 | 0 | -300.0 | 1.38 | 298.92 | 458.07 | -0.17 | -950.0 | 19.05 | 0.02 | -88.24 | 109.52 | 0.09 | 0.0 | -10.0 | 0.02 | 0.0 | 0.0 | -92.31 | -199.41 | 0 |
| 22Q1 (9) | 0.26 | 140.62 | 188.89 | -0.05 | 99.64 | -600.0 | -0.21 | 93.75 | -10.53 | 0 | 100.0 | -100.0 | 0.21 | 101.43 | 110.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.35 | 8.29 | 39.55 | 0.02 | 166.67 | 125.0 | 0.17 | 240.0 | 270.0 | 0.09 | -10.0 | 0.0 | 0.02 | 0.0 | 0.0 | 92.86 | 124.67 | -89.68 |
| 21Q4 (8) | -0.64 | 69.08 | -212.28 | -14.01 | -27920.0 | -7273.68 | -3.36 | -215.46 | -6620.0 | -0.06 | -220.0 | -500.0 | -14.65 | -591.04 | -3955.26 | 0.02 | 0.0 | -66.67 | 0 | 0 | 0 | 0.32 | -8.13 | -82.56 | -0.03 | 25.0 | 88.0 | 0.05 | 150.0 | 118.52 | 0.1 | 11.11 | 11.11 | 0.02 | 0.0 | 0 | -376.47 | 76.36 | 0 |
| 21Q3 (7) | -2.07 | -505.88 | -5075.0 | -0.05 | -25.0 | 0 | 2.91 | -85.99 | 609.76 | 0.05 | 110.0 | 0 | -2.12 | -551.06 | -5200.0 | 0.02 | 100.0 | 0 | 0 | 100.0 | 0 | 0.35 | 40.62 | 0 | -0.04 | 80.95 | 78.95 | 0.02 | 109.52 | 111.11 | 0.09 | -10.0 | 0.0 | 0.02 | 0.0 | 0 | -1592.31 | 0 | 0 |
| 21Q2 (6) | 0.51 | 466.67 | 2650.0 | -0.04 | -500.0 | -300.0 | 20.77 | 11031.58 | 18781.82 | -0.5 | -200.0 | -4900.0 | 0.47 | 370.0 | 1666.67 | 0.01 | 0.0 | 0.0 | -0.01 | 0 | 0 | 0.25 | -0.25 | 14.81 | -0.21 | -162.5 | -75.0 | -0.21 | -110.0 | -61.54 | 0.1 | 11.11 | 11.11 | 0.02 | 0.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q1 (5) | 0.09 | -84.21 | 112.33 | 0.01 | 105.26 | 109.09 | -0.19 | -280.0 | -173.08 | 0.5 | 5100.0 | 4900.0 | 0.1 | -73.68 | 111.9 | 0.01 | -83.33 | -66.67 | 0 | 0 | 0 | 0.25 | -86.47 | -66.91 | -0.08 | 68.0 | 68.0 | -0.1 | 62.96 | 60.0 | 0.09 | 0.0 | 0.0 | 0.02 | 0 | 0 | 900.00 | 0 | 0 |
| 20Q4 (4) | 0.57 | 1525.0 | 0.0 | -0.19 | 0 | 0.0 | -0.05 | -112.2 | 0.0 | -0.01 | 0 | 0.0 | 0.38 | 1050.0 | 0.0 | 0.06 | 0 | 0.0 | 0 | 0 | 0.0 | 1.83 | 0 | 0.0 | -0.25 | -31.58 | 0.0 | -0.27 | -50.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q3 (3) | -0.04 | -100.0 | 0.0 | 0 | 100.0 | 0.0 | 0.41 | 272.73 | 0.0 | 0 | 100.0 | 0.0 | -0.04 | -33.33 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.19 | -58.33 | 0.0 | -0.18 | -38.46 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (2) | -0.02 | 97.26 | 0.0 | -0.01 | 90.91 | 0.0 | 0.11 | -57.69 | 0.0 | -0.01 | -200.0 | 0.0 | -0.03 | 96.43 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.22 | -71.25 | 0.0 | -0.12 | 52.0 | 0.0 | -0.13 | 48.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (1) | -0.73 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.84 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
