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) | 3.08 | -13.97 | 1.86 | 0 | -1.77 | 0 | -0.02 | 0 | 4.94 | 160.0 | 0.2 | -20.0 | -0.02 | 0 | 1.26 | 5.39 | -0.42 | 0 | 0.83 | -44.3 | 0.88 | -9.28 | 0.02 | 0 | 178.03 | 22.34 |
| 2023 (9) | 3.58 | 54.31 | -1.68 | 0 | -2.76 | 0 | -0.01 | 0 | 1.9 | -72.46 | 0.25 | -40.48 | -0.04 | 0 | 1.20 | -35.99 | 1.28 | 20.75 | 1.49 | -19.46 | 0.97 | -3.0 | 0 | 0 | 145.53 | 78.77 |
| 2022 (8) | 2.32 | 5700.0 | 4.58 | 288.14 | -1.83 | 0 | 0.03 | 0 | 6.9 | 465.57 | 0.42 | -27.59 | -0.05 | 0 | 1.87 | -33.34 | 1.06 | 23.26 | 1.85 | 117.65 | 1.0 | 5.26 | 0 | 0 | 81.40 | 3563.16 |
| 2021 (7) | 0.04 | -96.33 | 1.18 | 0 | 0.57 | -26.92 | -0.13 | 0 | 1.22 | 0 | 0.58 | -53.6 | -0.02 | 0 | 2.81 | -61.81 | 0.86 | 8.86 | 0.85 | 66.67 | 0.95 | 15.85 | 0 | 0 | 2.22 | -97.29 |
| 2020 (6) | 1.09 | -52.4 | -5.97 | 0 | 0.78 | 0 | 0.12 | 500.0 | -4.88 | 0 | 1.25 | 47.06 | -0.03 | 0 | 7.36 | 64.73 | 0.79 | -30.7 | 0.51 | -63.57 | 0.82 | 15.49 | 0 | 0 | 81.95 | -24.49 |
| 2019 (5) | 2.29 | 106.31 | 0.77 | 0 | -0.64 | 0 | 0.02 | -50.0 | 3.06 | 0 | 0.85 | 77.08 | -0.11 | 0 | 4.47 | 71.59 | 1.14 | 50.0 | 1.4 | 64.71 | 0.71 | -8.97 | 0 | 0 | 108.53 | 59.37 |
| 2018 (4) | 1.11 | -48.61 | -1.79 | 0 | -1.66 | 0 | 0.04 | 0 | -0.68 | 0 | 0.48 | 26.32 | -0.01 | 0 | 2.60 | 33.65 | 0.76 | -57.06 | 0.85 | -49.7 | 0.78 | 8.33 | 0 | 0 | 68.10 | -24.02 |
| 2017 (3) | 2.16 | -16.6 | -1.95 | 0 | -0.21 | 0 | 0 | 0 | 0.21 | 2000.0 | 0.38 | 72.73 | -0.24 | 0 | 1.95 | 51.47 | 1.77 | 58.04 | 1.69 | 77.89 | 0.72 | -25.0 | 0 | 0 | 89.63 | -33.9 |
| 2016 (2) | 2.59 | -0.38 | -2.58 | 0 | -0.68 | 0 | 0.08 | 0 | 0.01 | -99.74 | 0.22 | -15.38 | -0.01 | 0 | 1.29 | -13.21 | 1.12 | 522.22 | 0.95 | 400.0 | 0.96 | -6.8 | 0 | 0 | 135.60 | -35.85 |
| 2015 (1) | 2.6 | 0 | 1.31 | 0 | -2.53 | 0 | -0.05 | 0 | 3.91 | 0 | 0.26 | -80.88 | 0 | 0 | 1.48 | -78.65 | 0.18 | -14.29 | 0.19 | -17.39 | 1.03 | 5.1 | 0.01 | -50.0 | 211.38 | 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) | 1.16 | 3766.67 | 314.29 | -0.08 | -100.0 | 63.64 | -0.17 | 86.07 | 10.53 | -0.03 | 0 | -50.0 | 1.08 | 10900.0 | 1700.0 | 0.07 | 75.0 | -41.67 | 0 | 100.0 | -100.0 | 1.74 | 67.6 | -28.9 | 0.02 | 103.85 | -96.36 | 0.55 | 201.85 | 400.0 | 0.2 | -9.09 | -16.67 | 0.01 | 0.0 | 0 | 152.63 | 0 | 90.79 |
| 24Q3 (19) | 0.03 | -96.47 | -97.09 | -0.04 | 33.33 | 97.77 | -1.22 | -577.78 | 14.08 | 0 | 0 | 0 | -0.01 | -101.27 | 98.68 | 0.04 | -33.33 | -42.86 | -0.01 | -133.33 | 80.0 | 1.04 | -34.89 | -3.67 | -0.52 | -2500.0 | -189.66 | -0.54 | -334.78 | -157.45 | 0.22 | -4.35 | -8.33 | 0.01 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (18) | 0.85 | -19.05 | -19.05 | -0.06 | -102.94 | 90.16 | -0.18 | 0.0 | 71.88 | 0 | -100.0 | 0 | 0.79 | -74.43 | 79.55 | 0.06 | 200.0 | 200.0 | 0.03 | 175.0 | 400.0 | 1.60 | 233.51 | 288.56 | -0.02 | -118.18 | -116.67 | 0.23 | -60.34 | -45.24 | 0.23 | 0.0 | -8.0 | 0 | 0 | 0 | 184.78 | 42.55 | 17.91 |
| 24Q1 (17) | 1.05 | 275.0 | -13.93 | 2.04 | 1027.27 | 117.02 | -0.18 | 5.26 | 64.71 | 0.01 | 150.0 | 0.0 | 3.09 | 5050.0 | 43.06 | 0.02 | -83.33 | -33.33 | -0.04 | -200.0 | -300.0 | 0.48 | -80.46 | -27.11 | 0.11 | -80.0 | 266.67 | 0.58 | 427.27 | 5700.0 | 0.23 | -4.17 | -8.0 | 0 | 0 | 0 | 129.63 | 62.04 | -72.37 |
| 23Q4 (16) | 0.28 | -72.82 | -62.16 | -0.22 | 87.71 | -106.79 | -0.19 | 86.62 | 80.0 | -0.02 | 0 | 0 | 0.06 | 107.89 | -98.49 | 0.12 | 71.43 | 20.0 | 0.04 | 180.0 | 300.0 | 2.45 | 127.06 | 23.43 | 0.55 | -5.17 | 34.15 | 0.11 | -88.3 | 175.0 | 0.24 | 0.0 | -4.0 | 0 | 0 | 0 | 80.00 | -8.35 | -68.65 |
| 23Q3 (15) | 1.03 | -1.9 | 77.59 | -1.79 | -193.44 | -1888.89 | -1.42 | -121.88 | -100.0 | 0 | 0 | -100.0 | -0.76 | -272.73 | -255.1 | 0.07 | 250.0 | -22.22 | -0.05 | -400.0 | -400.0 | 1.08 | 162.63 | -29.17 | 0.58 | 383.33 | 190.0 | 0.94 | 123.81 | 23.68 | 0.24 | -4.0 | -4.0 | 0 | 0 | 0 | 87.29 | -44.3 | 52.0 |
| 23Q2 (14) | 1.05 | -13.93 | 77.97 | -0.61 | -164.89 | -290.62 | -0.64 | -25.49 | -6500.0 | 0 | -100.0 | -100.0 | 0.44 | -79.63 | -51.65 | 0.02 | -33.33 | -81.82 | -0.01 | 0.0 | 50.0 | 0.41 | -37.44 | -77.04 | 0.12 | 300.0 | -67.57 | 0.42 | 4100.0 | -35.38 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0 | 156.72 | -66.6 | 139.06 |
| 23Q1 (13) | 1.22 | 64.86 | 205.0 | 0.94 | -70.99 | -16.07 | -0.51 | 46.32 | -200.0 | 0.01 | 0 | 200.0 | 2.16 | -45.73 | 42.11 | 0.03 | -70.0 | -75.0 | -0.01 | -200.0 | 66.67 | 0.66 | -66.91 | -70.9 | 0.03 | -92.68 | -62.5 | 0.01 | -75.0 | -97.5 | 0.25 | 0.0 | 4.17 | 0 | 0 | 0 | 469.23 | 83.89 | 650.77 |
| 22Q4 (12) | 0.74 | 27.59 | 111.43 | 3.24 | 3700.0 | 10700.0 | -0.95 | -33.8 | -658.82 | 0 | -100.0 | 100.0 | 3.98 | 712.24 | 947.37 | 0.1 | 11.11 | -65.52 | 0.01 | 200.0 | -75.0 | 1.98 | 30.29 | -60.93 | 0.41 | 105.0 | 17.14 | 0.04 | -94.74 | -91.84 | 0.25 | 0.0 | 4.17 | 0 | 0 | 0 | 255.17 | 344.35 | 432.22 |
| 22Q3 (11) | 0.58 | -1.69 | 5700.0 | -0.09 | -128.12 | -115.52 | -0.71 | -7200.0 | -294.44 | 0.02 | 0.0 | 0 | 0.49 | -46.15 | -16.95 | 0.09 | -18.18 | 80.0 | -0.01 | 50.0 | 75.0 | 1.52 | -14.86 | 61.42 | 0.2 | -45.95 | -23.08 | 0.76 | 16.92 | 192.31 | 0.25 | 0.0 | 8.7 | 0 | 0 | 0 | 57.43 | -12.4 | 2713.86 |
| 22Q2 (10) | 0.59 | 47.5 | 222.92 | 0.32 | -71.43 | -47.54 | 0.01 | 105.88 | -98.51 | 0.02 | 300.0 | 300.0 | 0.91 | -40.13 | 600.0 | 0.11 | -8.33 | 450.0 | -0.02 | 33.33 | 0.0 | 1.79 | -20.7 | 355.2 | 0.37 | 362.5 | 76.19 | 0.65 | 62.5 | 2066.67 | 0.25 | 4.17 | 4.17 | 0 | 0 | 0 | 65.56 | 4.89 | 136.88 |
| 22Q1 (9) | 0.4 | 14.29 | 166.67 | 1.12 | 3633.33 | 2340.0 | -0.17 | -200.0 | -88.89 | -0.01 | 50.0 | 90.0 | 1.52 | 300.0 | 1420.0 | 0.12 | -58.62 | -45.45 | -0.03 | -175.0 | 0 | 2.26 | -55.59 | -53.55 | 0.08 | -77.14 | 100.0 | 0.4 | -18.37 | 471.43 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0 | 62.50 | 30.36 | 29.17 |
| 21Q4 (8) | 0.35 | 3400.0 | 775.0 | 0.03 | -94.83 | 101.2 | 0.17 | 194.44 | -26.09 | -0.02 | 0 | -115.38 | 0.38 | -35.59 | 115.51 | 0.29 | 480.0 | -45.28 | 0.04 | 200.0 | -33.33 | 5.08 | 438.35 | -53.04 | 0.35 | 34.62 | -14.63 | 0.49 | 88.46 | 81.48 | 0.24 | 4.35 | 4.35 | 0 | 0 | 0 | 47.95 | 2249.32 | 499.32 |
| 21Q3 (7) | 0.01 | 102.08 | 114.29 | 0.58 | -4.92 | 111.93 | -0.18 | -126.87 | -300.0 | 0 | 100.0 | 100.0 | 0.59 | 353.85 | 111.97 | 0.05 | 150.0 | -78.26 | -0.04 | -100.0 | 20.0 | 0.94 | 140.09 | -81.79 | 0.26 | 23.81 | 13.04 | 0.26 | 766.67 | 225.0 | 0.23 | -4.17 | 4.55 | 0 | 0 | 0 | 2.04 | 101.15 | 108.75 |
| 21Q2 (6) | -0.48 | -420.0 | -192.31 | 0.61 | 1320.0 | -62.35 | 0.67 | 844.44 | 71.79 | -0.01 | 90.0 | -150.0 | 0.13 | 30.0 | -93.93 | 0.02 | -90.91 | -88.24 | -0.02 | 0 | 50.0 | 0.39 | -91.91 | -90.8 | 0.21 | 425.0 | 23.53 | 0.03 | -57.14 | -78.57 | 0.24 | 0.0 | 20.0 | 0 | 0 | 0 | -177.78 | -467.41 | -216.24 |
| 21Q1 (5) | 0.15 | 275.0 | -75.0 | -0.05 | 97.99 | 79.17 | -0.09 | -139.13 | -228.57 | -0.1 | -176.92 | -1100.0 | 0.1 | 104.08 | -72.22 | 0.22 | -58.49 | -31.25 | 0 | -100.0 | 0 | 4.86 | -55.1 | -44.61 | 0.04 | -90.24 | 233.33 | 0.07 | -74.07 | 250.0 | 0.24 | 4.35 | 50.0 | 0 | 0 | 0 | 48.39 | 504.84 | -85.48 |
| 20Q4 (4) | 0.04 | 157.14 | 0.0 | -2.49 | 48.77 | 0.0 | 0.23 | 155.56 | 0.0 | 0.13 | 533.33 | 0.0 | -2.45 | 50.3 | 0.0 | 0.53 | 130.43 | 0.0 | 0.06 | 220.0 | 0.0 | 10.82 | 108.8 | 0.0 | 0.41 | 78.26 | 0.0 | 0.27 | 237.5 | 0.0 | 0.23 | 4.55 | 0.0 | 0 | 0 | 0.0 | 8.00 | 134.29 | 0.0 |
| 20Q3 (3) | -0.07 | -113.46 | 0.0 | -4.86 | -400.0 | 0.0 | 0.09 | -76.92 | 0.0 | -0.03 | -250.0 | 0.0 | -4.93 | -330.37 | 0.0 | 0.23 | 35.29 | 0.0 | -0.05 | -25.0 | 0.0 | 5.18 | 21.28 | 0.0 | 0.23 | 35.29 | 0.0 | 0.08 | -42.86 | 0.0 | 0.22 | 10.0 | 0.0 | 0 | 0 | 0.0 | -23.33 | -115.26 | 0.0 |
| 20Q2 (2) | 0.52 | -13.33 | 0.0 | 1.62 | 775.0 | 0.0 | 0.39 | 457.14 | 0.0 | 0.02 | 100.0 | 0.0 | 2.14 | 494.44 | 0.0 | 0.17 | -46.88 | 0.0 | -0.04 | 0 | 0.0 | 4.27 | -51.28 | 0.0 | 0.17 | 666.67 | 0.0 | 0.14 | 600.0 | 0.0 | 0.2 | 25.0 | 0.0 | 0 | 0 | 0.0 | 152.94 | -54.12 | 0.0 |
| 20Q1 (1) | 0.6 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.77 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 333.33 | 0.0 | 0.0 |
