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) | 0.46 | 48.39 | -0.36 | 0 | -0.02 | 0 | 0.07 | 0 | 0.1 | -65.52 | 0.25 | 78.57 | 0 | 0 | 4.85 | 86.89 | 0.44 | -13.73 | -0.15 | 0 | 0.69 | -10.39 | 0 | 0 | 85.19 | 114.34 |
| 2023 (9) | 0.31 | -71.82 | -0.02 | 0 | -0.06 | 0 | -0.09 | 0 | 0.29 | -63.29 | 0.14 | -39.13 | 0 | 0 | 2.60 | -35.06 | 0.51 | 45.71 | 0.01 | -80.0 | 0.77 | -10.47 | 0 | 0 | 39.74 | -67.12 |
| 2022 (8) | 1.1 | 120.0 | -0.31 | 0 | -1.17 | 0 | 0.09 | 0 | 0.79 | 154.84 | 0.23 | 91.67 | 0.02 | 0 | 4.00 | 48.67 | 0.35 | 775.0 | 0.05 | -86.11 | 0.86 | 13.16 | 0 | 0 | 120.88 | 170.77 |
| 2021 (7) | 0.5 | 0 | -0.19 | 0 | 0.21 | -85.11 | -0.06 | 0 | 0.31 | 0 | 0.12 | -86.52 | -0.01 | 0 | 2.69 | -91.44 | 0.04 | 0 | 0.36 | 0 | 0.76 | 8.57 | 0 | 0 | 44.64 | 0 |
| 2020 (6) | -0.44 | 0 | -0.66 | 0 | 1.41 | 0 | -0.06 | 0 | -1.1 | 0 | 0.89 | -13.59 | 0 | 0 | 31.45 | -4.13 | -0.84 | 0 | -0.92 | 0 | 0.7 | 6.06 | 0 | 0 | 0.00 | 0 |
| 2019 (5) | 2.87 | -10.31 | -0.87 | 0 | -2.31 | 0 | -0.32 | 0 | 2.0 | -17.7 | 1.03 | 151.22 | 0.01 | 0 | 32.80 | 748.87 | -0.01 | 0 | -0.49 | 0 | 0.66 | 500.0 | 0 | 0 | 1688.24 | 570.02 |
| 2018 (4) | 3.2 | 370.59 | -0.77 | 0 | -2.56 | 0 | 0.2 | 0 | 2.43 | 252.17 | 0.41 | 95.24 | -0.06 | 0 | 3.86 | -34.31 | 1.53 | 15200.0 | 1.16 | 0 | 0.11 | -47.62 | 0 | 0 | 251.97 | 0 |
| 2017 (3) | 0.68 | -68.66 | 0.01 | 0.0 | -0.02 | 0 | -0.27 | 0 | 0.69 | -68.35 | 0.21 | 950.0 | 0 | 0 | 5.88 | 744.12 | 0.01 | -88.89 | -0.59 | 0 | 0.21 | 40.0 | 0 | 0 | 0.00 | 0 |
| 2016 (2) | 2.17 | 0 | 0.01 | 0 | -2.14 | 0 | 1.08 | 0 | 2.18 | 0 | 0.02 | 0 | 0 | 0 | 0.70 | 0 | 0.09 | 28.57 | -0.19 | 0 | 0.15 | 114.29 | 0 | 0 | 0.00 | 0 |
| 2015 (1) | -6.32 | 0 | -0.32 | 0 | 6.3 | 81.56 | -3.8 | 0 | -6.64 | 0 | 0 | 0 | -0.32 | 0 | -0.00 | 0 | 0.07 | -78.79 | 3.07 | 7575.0 | 0.07 | -46.15 | 0 | 0 | -201.27 | 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) | 0.06 | -68.42 | 200.0 | -0.13 | -132.5 | -333.33 | 0.21 | 124.71 | 31.25 | 0 | -100.0 | 100.0 | -0.07 | -111.86 | 22.22 | 0.04 | -66.67 | -20.0 | 0 | 0 | 0 | 3.08 | -67.69 | -18.15 | 0.12 | 200.0 | -20.0 | -0.05 | 58.33 | 16.67 | 0.17 | 0.0 | 41.67 | 0 | 0 | 0 | 50.00 | -86.84 | 150.0 |
| 24Q3 (19) | 0.19 | -32.14 | -40.62 | 0.4 | 168.97 | 900.0 | -0.85 | -263.46 | -1600.0 | 0.05 | 350.0 | 400.0 | 0.59 | 296.67 | 63.89 | 0.12 | 300.0 | 300.0 | 0 | 0 | 0 | 9.52 | 290.48 | 328.57 | 0.04 | -33.33 | -60.0 | -0.12 | -100.0 | -700.0 | 0.17 | 0.0 | -22.73 | 0 | 0 | 0 | 380.00 | 49.29 | 185.0 |
| 24Q2 (18) | 0.28 | 566.67 | 354.55 | -0.58 | -1350.0 | -5700.0 | 0.52 | 420.0 | 2500.0 | -0.02 | -150.0 | -300.0 | -0.3 | -200.0 | -150.0 | 0.03 | -50.0 | -25.0 | 0 | 0 | 0 | 2.44 | -44.72 | -17.07 | 0.06 | -71.43 | -57.14 | -0.06 | -200.0 | -400.0 | 0.17 | 0.0 | -19.05 | 0 | 0 | 0 | 254.55 | 1075.76 | 632.23 |
| 24Q1 (17) | -0.06 | 0.0 | -140.0 | -0.04 | -33.33 | -100.0 | 0.1 | -37.5 | 152.63 | 0.04 | 200.0 | 150.0 | -0.1 | -11.11 | -176.92 | 0.06 | 20.0 | 200.0 | 0 | 0 | 0 | 4.41 | 17.35 | 200.0 | 0.21 | 40.0 | 75.0 | 0.06 | 200.0 | 200.0 | 0.17 | 41.67 | -19.05 | 0 | 0 | 0 | -26.09 | 73.91 | -140.0 |
| 23Q4 (16) | -0.06 | -118.75 | -166.67 | -0.03 | -175.0 | 50.0 | 0.16 | 420.0 | 155.17 | -0.04 | -500.0 | -150.0 | -0.09 | -125.0 | -400.0 | 0.05 | 66.67 | -28.57 | 0 | 0 | -100.0 | 3.76 | 69.17 | -39.31 | 0.15 | 50.0 | 188.24 | -0.06 | -400.0 | 70.0 | 0.12 | -45.45 | -42.86 | 0 | 0 | 0 | -100.00 | -175.0 | -111.11 |
| 23Q3 (15) | 0.32 | 390.91 | -27.27 | 0.04 | 500.0 | 157.14 | -0.05 | -350.0 | 88.64 | 0.01 | 0.0 | 0.0 | 0.36 | 400.0 | -2.7 | 0.03 | -25.0 | -25.0 | 0 | 0 | -100.0 | 2.22 | -24.44 | -8.89 | 0.1 | -28.57 | -56.52 | 0.02 | 0.0 | -66.67 | 0.22 | 4.76 | 0.0 | 0 | 0 | 0 | 133.33 | 378.79 | -15.15 |
| 23Q2 (14) | -0.11 | -173.33 | -122.0 | -0.01 | 50.0 | 93.33 | 0.02 | 110.53 | 106.25 | 0.01 | 112.5 | 0 | -0.12 | -192.31 | -134.29 | 0.04 | 100.0 | -42.86 | 0 | 0 | 0 | 2.94 | 100.0 | -40.34 | 0.14 | 16.67 | 16.67 | 0.02 | 0.0 | -71.43 | 0.21 | 0.0 | -4.55 | 0 | 0 | 0 | -47.83 | -173.33 | -127.74 |
| 23Q1 (13) | 0.15 | 66.67 | 114.29 | -0.02 | 66.67 | 33.33 | -0.19 | 34.48 | -58.33 | -0.08 | -200.0 | 0 | 0.13 | 333.33 | 225.0 | 0.02 | -71.43 | -60.0 | 0 | -100.0 | 0 | 1.47 | -76.26 | -54.41 | 0.12 | 170.59 | -29.41 | 0.02 | 110.0 | -81.82 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 65.22 | -92.75 | 198.14 |
| 22Q4 (12) | 0.09 | -79.55 | -76.92 | -0.06 | 14.29 | -50.0 | -0.29 | 34.09 | -252.63 | 0.08 | 700.0 | 0 | 0.03 | -91.89 | -91.43 | 0.07 | 75.0 | 133.33 | 0.01 | 0.0 | 150.0 | 6.19 | 153.98 | 240.71 | -0.17 | -173.91 | -189.47 | -0.2 | -433.33 | -190.91 | 0.21 | -4.55 | 0.0 | 0 | 0 | 0 | 900.00 | 472.73 | 892.31 |
| 22Q3 (11) | 0.44 | -12.0 | 131.58 | -0.07 | 53.33 | 12.5 | -0.44 | -37.5 | -193.33 | 0.01 | 0 | 133.33 | 0.37 | 5.71 | 236.36 | 0.04 | -42.86 | 300.0 | 0.01 | 0 | 0 | 2.44 | -50.52 | 114.63 | 0.23 | 91.67 | 428.57 | 0.06 | -14.29 | 100.0 | 0.22 | 0.0 | 22.22 | 0 | 0 | 0 | 157.14 | -8.86 | 73.68 |
| 22Q2 (10) | 0.5 | 614.29 | 655.56 | -0.15 | -400.0 | -400.0 | -0.32 | -166.67 | -557.14 | 0 | 0 | 100.0 | 0.35 | 775.0 | 391.67 | 0.07 | 40.0 | 133.33 | 0 | 0 | 0 | 4.93 | 52.82 | 52.82 | 0.12 | -29.41 | 300.0 | 0.07 | -36.36 | 133.33 | 0.22 | 4.76 | 22.22 | 0 | 0 | 0 | 172.41 | 688.18 | 502.3 |
| 22Q1 (9) | 0.07 | -82.05 | 250.0 | -0.03 | 25.0 | 25.0 | -0.12 | -163.16 | -233.33 | 0 | 0 | 100.0 | 0.04 | -88.57 | 300.0 | 0.05 | 66.67 | 25.0 | 0 | 100.0 | 0 | 3.23 | 77.42 | -19.35 | 0.17 | -10.53 | 1800.0 | 0.11 | -50.0 | 37.5 | 0.21 | 0.0 | 16.67 | 0 | 0 | 0 | 21.88 | -75.88 | 184.37 |
| 21Q4 (8) | 0.39 | 105.26 | 1850.0 | -0.04 | 50.0 | -125.0 | 0.19 | 226.67 | 416.67 | 0 | 100.0 | -100.0 | 0.35 | 218.18 | 94.44 | 0.03 | 200.0 | -50.0 | -0.02 | 0 | -100.0 | 1.82 | 60.0 | -70.61 | 0.19 | 371.43 | 195.0 | 0.22 | 633.33 | 168.75 | 0.21 | 16.67 | 5.0 | 0 | 0 | 0 | 90.70 | 0.24 | 0 |
| 21Q3 (7) | 0.19 | 311.11 | 575.0 | -0.08 | -166.67 | 65.22 | -0.15 | -314.29 | -133.33 | -0.03 | -200.0 | 62.5 | 0.11 | 191.67 | 140.74 | 0.01 | -66.67 | -95.83 | 0 | 0 | 0 | 1.14 | -64.77 | -96.97 | -0.07 | -16.67 | 77.42 | 0.03 | 0.0 | 115.0 | 0.18 | 0.0 | 5.88 | 0 | 0 | 0 | 90.48 | 311.11 | 0 |
| 21Q2 (6) | -0.09 | -550.0 | 79.07 | -0.03 | 25.0 | 82.35 | 0.07 | -22.22 | -88.52 | -0.01 | 50.0 | 80.0 | -0.12 | -500.0 | 80.0 | 0.03 | -25.0 | -88.89 | 0 | 0 | 0 | 3.23 | -19.35 | -93.55 | -0.06 | -500.0 | 68.42 | 0.03 | -62.5 | 115.79 | 0.18 | 0.0 | 5.88 | 0 | 0 | 0 | -42.86 | -657.14 | 0 |
| 21Q1 (5) | 0.02 | 0.0 | 100.0 | -0.04 | -125.0 | 87.5 | 0.09 | 250.0 | -71.88 | -0.02 | -125.0 | -100.0 | -0.02 | -111.11 | 93.55 | 0.04 | -33.33 | -87.5 | 0 | 100.0 | 0 | 4.00 | -35.33 | -91.62 | -0.01 | 95.0 | 93.33 | 0.08 | 125.0 | 136.36 | 0.18 | -10.0 | 5.88 | 0 | 0 | 0 | 7.69 | 0 | 0 |
| 20Q4 (4) | 0.02 | 150.0 | 0.0 | 0.16 | 169.57 | 0.0 | -0.06 | -113.33 | 0.0 | 0.08 | 200.0 | 0.0 | 0.18 | 166.67 | 0.0 | 0.06 | -75.0 | 0.0 | -0.01 | 0 | 0.0 | 6.19 | -83.51 | 0.0 | -0.2 | 35.48 | 0.0 | -0.32 | -60.0 | 0.0 | 0.2 | 17.65 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q3 (3) | -0.04 | 90.7 | 0.0 | -0.23 | -35.29 | 0.0 | 0.45 | -26.23 | 0.0 | -0.08 | -60.0 | 0.0 | -0.27 | 55.0 | 0.0 | 0.24 | -11.11 | 0.0 | 0 | 0 | 0.0 | 37.50 | -25.0 | 0.0 | -0.31 | -63.16 | 0.0 | -0.2 | -5.26 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (2) | -0.43 | -4400.0 | 0.0 | -0.17 | 46.88 | 0.0 | 0.61 | 90.62 | 0.0 | -0.05 | -400.0 | 0.0 | -0.6 | -93.55 | 0.0 | 0.27 | -15.62 | 0.0 | 0 | 0 | 0.0 | 50.00 | 4.69 | 0.0 | -0.19 | -26.67 | 0.0 | -0.19 | 13.64 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (1) | 0.01 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 47.76 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
