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) | 0.87 | -2.25 | -2.79 | 0 | -0.02 | 0 | 0 | 0 | -1.92 | 0 | 1.72 | 13.16 | 0 | 0 | 19.03 | 7.9 | -2.42 | 0 | -1.85 | 0 | 1.77 | 2.91 | 0 | 0 | 0.00 | 0 |
| 2023 (9) | 0.89 | -75.55 | -0.92 | 0 | -0.9 | 0 | -0.05 | 0 | -0.03 | 0 | 1.52 | 76.74 | 0 | 0 | 17.63 | 150.76 | -1.97 | 0 | -1.77 | 0 | 1.72 | 8.86 | 0 | 0 | 0.00 | 0 |
| 2022 (8) | 3.64 | -11.22 | -0.13 | 0 | -1.78 | 0 | -0.1 | 0 | 3.51 | 14.71 | 0.86 | -40.28 | -0.07 | 0 | 7.03 | -5.02 | 0.15 | -96.39 | 0.84 | -79.61 | 1.58 | 13.67 | 0 | 0 | 150.41 | 102.14 |
| 2021 (7) | 4.1 | 0 | -1.04 | 0 | -0.03 | 0 | 0.19 | 0 | 3.06 | 0 | 1.44 | -3.36 | 0 | 0 | 7.40 | -39.88 | 4.15 | 0 | 4.12 | 0 | 1.39 | 15.83 | 0 | 0 | 74.41 | 0 |
| 2020 (6) | 0 | 0 | -1.3 | 0 | -0.02 | 0 | -0.02 | 0 | -1.3 | 0 | 1.49 | 7.19 | 0 | 0 | 12.31 | 4.63 | -0.09 | 0 | -0.11 | 0 | 1.2 | 26.32 | 0 | 0 | 0.00 | 0 |
| 2019 (5) | 0.9 | 0 | -1.93 | 0 | -0.02 | 0 | 0.03 | 200.0 | -1.03 | 0 | 1.39 | 7.75 | 0 | 0 | 11.77 | 15.96 | -0.61 | 0 | -0.47 | 0 | 0.95 | -37.5 | 0 | 0 | 187.50 | 0 |
| 2018 (4) | -0.52 | 0 | -1.99 | 0 | 0 | 0 | 0.01 | -85.71 | -2.51 | 0 | 1.29 | -53.09 | 0 | 0 | 10.15 | -48.0 | -6.02 | 0 | -5.68 | 0 | 1.52 | -25.12 | 0 | 0 | 0.00 | 0 |
| 2017 (3) | -2.37 | 0 | -1.95 | 0 | 0 | 0 | 0.07 | 600.0 | -4.32 | 0 | 2.75 | -41.61 | 0.32 | 0 | 19.52 | -27.81 | -8.2 | 0 | -8.58 | 0 | 2.03 | -10.57 | 0 | 0 | 0.00 | 0 |
| 2016 (2) | 0.3 | -89.73 | -1.66 | 0 | 0 | 0 | 0.01 | 0 | -1.36 | 0 | 4.71 | -2.89 | -0.32 | 0 | 27.04 | 2.63 | -2.57 | 0 | -2.74 | 0 | 2.27 | -10.98 | 0 | 0 | 0.00 | 0 |
| 2015 (1) | 2.92 | -15.36 | -1.19 | 0 | 0 | 0 | -0.03 | 0 | 1.73 | 0 | 4.85 | 38.97 | 0 | 0 | 26.34 | 67.43 | -1.76 | 0 | -1.1 | 0 | 2.55 | -8.6 | 0 | 0 | 201.38 | 99.04 |
| 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) | -0.15 | -171.43 | -200.0 | -0.98 | 28.99 | -600.0 | -0.01 | 0.0 | 98.86 | 0 | 0 | 0 | -1.13 | 3.42 | -11400.0 | 0.38 | 0.0 | 11.76 | 0 | 0 | 0 | 17.43 | 2.29 | 27.66 | -0.73 | -7.35 | -82.5 | -0.57 | 19.72 | 1.72 | 0.46 | 4.55 | 6.98 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q3 (19) | 0.21 | 23.53 | -67.19 | -1.38 | -142.11 | -592.86 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | 100.0 | -1.17 | -192.5 | -227.17 | 0.38 | -33.33 | 216.67 | 0 | 0 | 0 | 17.04 | -26.46 | 228.03 | -0.68 | -54.55 | -38.78 | -0.71 | -144.83 | -208.7 | 0.44 | 2.33 | 2.33 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (18) | 0.17 | -73.44 | -5.56 | -0.57 | -507.14 | 14.93 | -0.01 | 0.0 | 0.0 | -0.08 | -200.0 | -300.0 | -0.4 | -151.28 | 18.37 | 0.57 | 46.15 | -14.93 | 0 | 0 | 0 | 23.17 | 28.92 | -25.3 | -0.44 | 22.81 | 13.73 | -0.29 | -3.57 | 17.14 | 0.43 | 0.0 | 0.0 | 0 | 0 | 0 | 121.43 | -71.54 | -46.03 |
| 24Q1 (17) | 0.64 | 326.67 | 1014.29 | 0.14 | 200.0 | 135.9 | -0.01 | 98.86 | 0.0 | 0.08 | 0 | 900.0 | 0.78 | 7700.0 | 269.57 | 0.39 | 14.71 | -2.5 | 0 | 0 | 0 | 17.97 | 31.62 | -25.41 | -0.57 | -42.5 | 0.0 | -0.28 | 51.72 | 54.1 | 0.43 | 0.0 | 0.0 | 0 | 0 | 0 | 426.67 | 0 | 0 |
| 23Q4 (16) | 0.15 | -76.56 | 114.29 | -0.14 | -150.0 | -275.0 | -0.88 | -8700.0 | 50.0 | 0 | 100.0 | 100.0 | 0.01 | -98.91 | -93.33 | 0.34 | 183.33 | 6.25 | 0 | 0 | 0 | 13.65 | 162.85 | -2.28 | -0.4 | 18.37 | -150.0 | -0.58 | -152.17 | -93.33 | 0.43 | 0.0 | 2.38 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (15) | 0.64 | 255.56 | -52.24 | 0.28 | 141.79 | 12.0 | -0.01 | 0.0 | 0.0 | -0.02 | 0.0 | -300.0 | 0.92 | 287.76 | -42.14 | 0.12 | -82.09 | -14.29 | 0 | 0 | 0 | 5.19 | -83.25 | -8.35 | -0.49 | 3.92 | -63.33 | -0.23 | 34.29 | -560.0 | 0.43 | 0.0 | 7.5 | 0 | 0 | 0 | 320.00 | 42.22 | 7.46 |
| 23Q2 (14) | 0.18 | 357.14 | -85.12 | -0.67 | -71.79 | -346.67 | -0.01 | 0.0 | 0.0 | -0.02 | -100.0 | -100.0 | -0.49 | -6.52 | -146.23 | 0.67 | 67.5 | 346.67 | 0 | 0 | 0 | 31.02 | 28.73 | 648.58 | -0.51 | 10.53 | -355.0 | -0.35 | 42.62 | -189.74 | 0.43 | 0.0 | 10.26 | 0 | 0 | 0 | 225.00 | 0 | 45.04 |
| 23Q1 (13) | -0.07 | -200.0 | -106.86 | -0.39 | -587.5 | -21.88 | -0.01 | 99.43 | 0.0 | -0.01 | 66.67 | 87.5 | -0.46 | -406.67 | -165.71 | 0.4 | 25.0 | 60.0 | 0 | 0 | 100.0 | 24.10 | 72.44 | 271.08 | -0.57 | -256.25 | -235.71 | -0.61 | -103.33 | -187.14 | 0.43 | 2.38 | 13.16 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (12) | 0.07 | -94.78 | -94.21 | 0.08 | -68.0 | 150.0 | -1.76 | -17500.0 | -17500.0 | -0.03 | -400.0 | -175.0 | 0.15 | -90.57 | -85.71 | 0.32 | 128.57 | 100.0 | 0 | 0 | 0 | 13.97 | 146.54 | 335.81 | -0.16 | 46.67 | -115.53 | -0.3 | -700.0 | -129.41 | 0.42 | 5.0 | 10.53 | 0 | 0 | 0 | 58.33 | -80.41 | -32.51 |
| 22Q3 (11) | 1.34 | 10.74 | -20.24 | 0.25 | 266.67 | 208.7 | -0.01 | 0.0 | 0.0 | 0.01 | 200.0 | -91.67 | 1.59 | 50.0 | 9.66 | 0.14 | -6.67 | -39.13 | 0 | 0 | 0 | 5.67 | 36.79 | 32.09 | -0.3 | -250.0 | -123.26 | 0.05 | -87.18 | -96.21 | 0.4 | 2.56 | 17.65 | 0 | 0 | 0 | 297.78 | 91.96 | 194.23 |
| 22Q2 (10) | 1.21 | 18.63 | -9.02 | -0.15 | 53.12 | 74.14 | -0.01 | 0.0 | 0.0 | -0.01 | 87.5 | -133.33 | 1.06 | 51.43 | 41.33 | 0.15 | -40.0 | -74.14 | 0 | 100.0 | 0 | 4.14 | -36.19 | -64.35 | 0.2 | -52.38 | -82.46 | 0.39 | -44.29 | -64.22 | 0.39 | 2.63 | 18.18 | 0 | 0 | 0 | 155.13 | 64.25 | 65.63 |
| 22Q1 (9) | 1.02 | -15.7 | 884.62 | -0.32 | -100.0 | -433.33 | -0.01 | 0.0 | 0.0 | -0.08 | -300.0 | -900.0 | 0.7 | -33.33 | 468.42 | 0.25 | 56.25 | -45.65 | -0.07 | 0 | 0 | 6.49 | 102.52 | -41.98 | 0.42 | -59.22 | -38.24 | 0.7 | -31.37 | 2.94 | 0.38 | 0.0 | 15.15 | 0 | 0 | 0 | 94.44 | 9.27 | 833.76 |
| 21Q4 (8) | 1.21 | -27.98 | 210.26 | -0.16 | 30.43 | 82.61 | -0.01 | 0.0 | 0.0 | 0.04 | -66.67 | 0 | 1.05 | -27.59 | 298.11 | 0.16 | -30.43 | -82.61 | 0 | 0 | 0 | 3.21 | -25.28 | -87.17 | 1.03 | -20.16 | 171.05 | 1.02 | -22.73 | 191.43 | 0.38 | 11.76 | 15.15 | 0 | 0 | 0 | 86.43 | -14.6 | 50.7 |
| 21Q3 (7) | 1.68 | 26.32 | 481.82 | -0.23 | 60.34 | 11.54 | -0.01 | 0.0 | 0.0 | 0.12 | 300.0 | 1300.0 | 1.45 | 93.33 | 307.14 | 0.23 | -60.34 | -11.54 | 0 | 0 | 0 | 4.29 | -63.08 | -48.84 | 1.29 | 13.16 | 2680.0 | 1.32 | 21.1 | 2300.0 | 0.34 | 3.03 | 9.68 | 0 | 0 | 0 | 101.20 | 8.05 | 157.5 |
| 21Q2 (6) | 1.33 | 1123.08 | 504.55 | -0.58 | -866.67 | -383.33 | -0.01 | 0.0 | 0.0 | 0.03 | 200.0 | 0 | 0.75 | 494.74 | 650.0 | 0.58 | 26.09 | 383.33 | 0 | 0 | 0 | 11.62 | 3.85 | 150.87 | 1.14 | 67.65 | 522.22 | 1.09 | 60.29 | 463.33 | 0.33 | 0.0 | 13.79 | 0 | 0 | 0 | 93.66 | 827.68 | 0 |
| 21Q1 (5) | -0.13 | -133.33 | 18.75 | -0.06 | 93.48 | 0 | -0.01 | 0.0 | 0.0 | 0.01 | 0 | 150.0 | -0.19 | 64.15 | -18.75 | 0.46 | -50.0 | 142.11 | 0 | 0 | 0 | 11.19 | -55.23 | 61.4 | 0.68 | 78.95 | 585.71 | 0.68 | 94.29 | 780.0 | 0.33 | 0.0 | 22.22 | 0 | 0 | 0 | -12.87 | -122.44 | 86.32 |
| 20Q4 (4) | 0.39 | 188.64 | 0.0 | -0.92 | -253.85 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | -0.53 | 24.29 | 0.0 | 0.92 | 253.85 | 0.0 | 0 | 0 | 0.0 | 25.00 | 198.08 | 0.0 | 0.38 | 860.0 | 0.0 | 0.35 | 683.33 | 0.0 | 0.33 | 6.45 | 0.0 | 0 | 0 | 0.0 | 57.35 | 132.59 | 0.0 |
| 20Q3 (3) | -0.44 | -300.0 | 0.0 | -0.26 | -116.67 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | -0.7 | -800.0 | 0.0 | 0.26 | 116.67 | 0.0 | 0 | 0 | 0.0 | 8.39 | 81.02 | 0.0 | -0.05 | 81.48 | 0.0 | -0.06 | 80.0 | 0.0 | 0.31 | 6.9 | 0.0 | 0 | 0 | 0.0 | -176.00 | 0 | 0.0 |
| 20Q2 (2) | 0.22 | 237.5 | 0.0 | -0.12 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 0.1 | 162.5 | 0.0 | 0.12 | -36.84 | 0.0 | 0 | 0 | 0.0 | 4.63 | -33.18 | 0.0 | -0.27 | -92.86 | 0.0 | -0.3 | -200.0 | 0.0 | 0.29 | 7.41 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (1) | -0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.93 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -94.12 | 0.0 | 0.0 |
