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) | 0.1 | -88.51 | 1.06 | 0 | -0.35 | 0 | -0.05 | 0 | 1.16 | 0 | 0.06 | -64.71 | 0 | 0 | 0.79 | -71.28 | 0.09 | -65.38 | 1.03 | 157.5 | 0.17 | 54.55 | 0 | 0 | 8.33 | -95.11 |
| 2023 (9) | 0.87 | -42.76 | -1.03 | 0 | -0.22 | 0 | 0.01 | 0 | -0.16 | 0 | 0.17 | 466.67 | 0 | 0 | 2.74 | 311.29 | 0.26 | 73.33 | 0.4 | 3900.0 | 0.11 | 37.5 | 0 | 0 | 170.59 | -89.9 |
| 2022 (8) | 1.52 | 0 | -0.16 | 0 | -0.35 | 0 | -0.02 | 0 | 1.36 | 0 | 0.03 | -25.0 | 0 | 0 | 0.67 | 15.67 | 0.15 | -78.87 | 0.01 | -98.0 | 0.08 | -20.0 | 0 | 0 | 1688.89 | 0 |
| 2021 (7) | -1.17 | 0 | -0.43 | 0 | 0.32 | 300.0 | 0.02 | -33.33 | -1.6 | 0 | 0.04 | -42.86 | 0 | 0 | 0.58 | -44.26 | 0.71 | -8.97 | 0.5 | -32.43 | 0.1 | -9.09 | 0 | 0 | -195.00 | 0 |
| 2020 (6) | 0.78 | 81.4 | -0.07 | 0 | 0.08 | 0 | 0.03 | -40.0 | 0.71 | 317.65 | 0.07 | 40.0 | 0 | 0 | 1.03 | -12.11 | 0.78 | 333.33 | 0.74 | 640.0 | 0.11 | 22.22 | 0 | 0 | 91.76 | -59.45 |
| 2019 (5) | 0.43 | 0 | -0.26 | 0 | -0.03 | 0 | 0.05 | 150.0 | 0.17 | 0 | 0.05 | 0.0 | 0 | 0 | 1.18 | -17.41 | 0.18 | 0 | 0.1 | 0 | 0.09 | 125.0 | 0 | 0 | 226.32 | 0 |
| 2018 (4) | -0.41 | 0 | -0.81 | 0 | 0.09 | 0 | 0.02 | 0 | -1.22 | 0 | 0.05 | 66.67 | 0 | 0 | 1.42 | 54.8 | -0.2 | 0 | -0.1 | 0 | 0.04 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (3) | -0.42 | 0 | 1.55 | 121.43 | -0.41 | 0 | -0.03 | 0 | 1.13 | 303.57 | 0.03 | 50.0 | 0 | 0 | 0.92 | 87.73 | -0.28 | 0 | -0.22 | 0 | 0.04 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (2) | -0.42 | 0 | 0.7 | 0 | 0 | 0 | 0 | 0 | 0.28 | 0 | 0.02 | -33.33 | 0 | 0 | 0.49 | -33.99 | -0.46 | 0 | -0.36 | 0 | 0.04 | -42.86 | 0 | 0 | 0.00 | 0 |
| 2015 (1) | -0.28 | 0 | -0.02 | 0 | -0.11 | 0 | 0.05 | 0 | -0.3 | 0 | 0.03 | 200.0 | 0 | 0 | 0.74 | 332.18 | -0.5 | 0 | -0.29 | 0 | 0.07 | -22.22 | 0.01 | 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) | 0.6 | 452.94 | 266.67 | -0.27 | -151.92 | -146.55 | -0.1 | 72.22 | -150.0 | -0.04 | -300.0 | -500.0 | 0.33 | -5.71 | 50.0 | 0.03 | 200.0 | -50.0 | 0 | 0 | 0 | 1.42 | 151.89 | -50.71 | -0.1 | -242.86 | -176.92 | 0.29 | 341.67 | 70.59 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 176.47 | 0 | 202.94 |
| 24Q3 (19) | -0.17 | 63.83 | -221.43 | 0.52 | 388.89 | 170.27 | -0.36 | -350.0 | -800.0 | -0.01 | 0 | 0 | 0.35 | 153.85 | 158.33 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.56 | 0 | -2.25 | 0.07 | 250.0 | -30.0 | -0.12 | -130.0 | -271.43 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 24Q2 (18) | -0.47 | -435.71 | -159.49 | -0.18 | -118.0 | 80.65 | -0.08 | -142.11 | 20.0 | 0 | 0 | 0 | -0.65 | -157.02 | -364.29 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.02 | -81.82 | 0.0 | 0.4 | -14.89 | 3900.0 | 0.04 | 0.0 | 100.0 | 0 | 0 | 0 | -106.82 | -489.12 | -104.06 |
| 24Q1 (17) | 0.14 | 138.89 | -54.84 | 1.0 | 72.41 | 1328.57 | 0.19 | 575.0 | 575.0 | 0 | -100.0 | 100.0 | 1.14 | 418.18 | 200.0 | 0.02 | -66.67 | 0 | 0 | 0 | 0 | 1.00 | -65.17 | 0 | 0.11 | -15.38 | 450.0 | 0.47 | 176.47 | 213.33 | 0.04 | 0.0 | 100.0 | 0 | 0 | 0 | 27.45 | 116.01 | -84.95 |
| 23Q4 (16) | -0.36 | -357.14 | -700.0 | 0.58 | 178.38 | 376.19 | -0.04 | 0.0 | 0 | 0.01 | 0 | -66.67 | 0.22 | 136.67 | 246.67 | 0.06 | 500.0 | 200.0 | 0 | 0 | 0 | 2.87 | 399.52 | 60.77 | 0.13 | 30.0 | 750.0 | 0.17 | 142.86 | 0 | 0.04 | 33.33 | 100.0 | 0 | 0 | 0 | -171.43 | -222.45 | -157.14 |
| 23Q3 (15) | 0.14 | -82.28 | -63.16 | -0.74 | 20.43 | -1333.33 | -0.04 | 60.0 | 42.86 | 0 | 0 | 0 | -0.6 | -328.57 | -236.36 | 0.01 | -90.0 | 0.0 | 0 | 0 | 0 | 0.57 | -92.47 | -28.16 | 0.1 | 400.0 | 100.0 | 0.07 | 600.0 | 0.0 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 140.00 | -94.68 | -66.84 |
| 23Q2 (14) | 0.79 | 154.84 | 38.6 | -0.93 | -1428.57 | -745.45 | -0.1 | -150.0 | 61.54 | 0 | 100.0 | -100.0 | -0.14 | -136.84 | -130.43 | 0.1 | 0 | 0 | 0 | 0 | 0 | 7.63 | 0 | 0 | 0.02 | 0.0 | -60.0 | 0.01 | -93.33 | 112.5 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2633.33 | 1344.09 | 0 |
| 23Q1 (13) | 0.31 | 416.67 | -39.22 | 0.07 | 133.33 | -36.36 | -0.04 | 0 | -100.0 | -0.01 | -133.33 | 80.0 | 0.38 | 353.33 | -38.71 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.02 | 200.0 | -71.43 | 0.15 | 0 | 400.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 182.35 | -39.22 | -82.12 |
| 22Q4 (12) | 0.06 | -84.21 | 113.64 | -0.21 | -450.0 | -520.0 | 0 | 100.0 | -100.0 | 0.03 | 0 | -57.14 | -0.15 | -134.09 | 61.54 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 1.79 | 123.21 | 0 | -0.02 | -140.0 | -115.38 | 0 | -100.0 | -100.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 300.00 | -28.95 | 263.64 |
| 22Q3 (11) | 0.38 | -33.33 | 151.35 | 0.06 | 154.55 | 400.0 | -0.07 | 73.08 | -158.33 | 0 | -100.0 | -100.0 | 0.44 | -4.35 | 157.89 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.80 | 0 | 4.8 | 0.05 | 0.0 | -28.57 | 0.07 | 187.5 | 75.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 422.22 | 0 | 139.94 |
| 22Q2 (10) | 0.57 | 11.76 | 67.65 | -0.11 | -200.0 | 35.29 | -0.26 | -1200.0 | -1400.0 | 0.01 | 120.0 | 200.0 | 0.46 | -25.81 | 170.59 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.05 | -28.57 | -80.0 | -0.08 | -366.67 | -172.73 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q1 (9) | 0.51 | 215.91 | 254.55 | 0.11 | 120.0 | 137.93 | -0.02 | -150.0 | -114.29 | -0.05 | -171.43 | 0.0 | 0.62 | 258.97 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | -46.15 | -73.08 | 0.03 | -85.71 | -78.57 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 1020.00 | 656.36 | 594.55 |
| 21Q4 (8) | -0.44 | 40.54 | -633.33 | 0.05 | 350.0 | 105.95 | 0.04 | -66.67 | 500.0 | 0.07 | 600.0 | 0 | -0.39 | 48.68 | 56.67 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.13 | 85.71 | 1200.0 | 0.21 | 425.0 | 162.5 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -183.33 | 82.66 | -236.11 |
| 21Q3 (7) | -0.74 | -317.65 | -331.25 | -0.02 | 88.24 | -102.38 | 0.12 | 500.0 | 9.09 | 0.01 | 200.0 | 0.0 | -0.76 | -547.06 | -165.52 | 0.01 | -66.67 | -66.67 | 0 | 0 | 0 | 0.76 | -53.94 | -41.22 | 0.07 | -72.0 | -84.78 | 0.04 | -63.64 | -91.11 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -1057.14 | -535.29 | -1685.71 |
| 21Q2 (6) | 0.34 | 203.03 | -41.38 | -0.17 | 41.38 | 55.26 | 0.02 | -85.71 | 300.0 | -0.01 | 80.0 | -150.0 | 0.17 | 127.42 | -15.0 | 0.03 | 0 | 200.0 | 0 | 0 | 0 | 1.66 | 0 | 163.54 | 0.25 | -3.85 | 0.0 | 0.11 | -21.43 | -31.25 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 242.86 | 217.75 | -24.63 |
| 21Q1 (5) | -0.33 | -450.0 | -450.0 | -0.29 | 65.48 | -190.62 | 0.14 | 1500.0 | 1500.0 | -0.05 | 0 | 0 | -0.62 | 31.11 | -338.46 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.26 | 2500.0 | 333.33 | 0.14 | 75.0 | 180.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | -206.25 | -278.13 | -140.62 |
| 20Q4 (4) | -0.06 | -118.75 | 0.0 | -0.84 | -200.0 | 0.0 | -0.01 | -109.09 | 0.0 | 0 | -100.0 | 0.0 | -0.9 | -177.59 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.64 | 26.23 | 0.0 | 0.01 | -97.83 | 0.0 | 0.08 | -82.22 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -54.55 | -181.82 | 0.0 |
| 20Q3 (3) | 0.32 | -44.83 | 0.0 | 0.84 | 321.05 | 0.0 | 0.11 | 1200.0 | 0.0 | 0.01 | -50.0 | 0.0 | 1.16 | 480.0 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 1.30 | 106.49 | 0.0 | 0.46 | 84.0 | 0.0 | 0.45 | 181.25 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 66.67 | -79.31 | 0.0 |
| 20Q2 (2) | 0.58 | 1066.67 | 0.0 | -0.38 | -218.75 | 0.0 | -0.01 | 0.0 | 0.0 | 0.02 | 0 | 0.0 | 0.2 | -23.08 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.63 | 0 | 0.0 | 0.25 | 316.67 | 0.0 | 0.16 | 220.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 322.22 | 475.93 | 0.0 |
| 20Q1 (1) | -0.06 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -85.71 | 0.0 | 0.0 |
