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) | 1.18 | 0 | -4.79 | 0 | 1.01 | -17.89 | 0.2 | 0 | -3.61 | 0 | 0.05 | -58.33 | 0 | 0 | 0.52 | -42.13 | -0.47 | 0 | -0.02 | 0 | 0.34 | -2.86 | 0.02 | 0.0 | 347.06 | 0 |
| 2023 (9) | -1.36 | 0 | -0.15 | 0 | 1.23 | 0 | -0.01 | 0 | -1.51 | 0 | 0.12 | 0.0 | 0 | 0 | 0.89 | 46.02 | 0.61 | -79.73 | -3.09 | 0 | 0.35 | 6.06 | 0.02 | -50.0 | 0.00 | 0 |
| 2022 (8) | 4.59 | 179.88 | -0.14 | 0 | -0.84 | 0 | 0.05 | -28.57 | 4.45 | 188.96 | 0.12 | 50.0 | 0 | 0 | 0.61 | 27.05 | 3.01 | 21.37 | 2.98 | 56.84 | 0.33 | -5.71 | 0.04 | -42.86 | 137.01 | 93.83 |
| 2021 (7) | 1.64 | 70.83 | -0.1 | 0 | -2.83 | 0 | 0.07 | 0 | 1.54 | 0 | 0.08 | -90.7 | 0 | 0 | 0.48 | -90.71 | 2.48 | 34.78 | 1.9 | 57.02 | 0.35 | -14.63 | 0.07 | -22.22 | 70.69 | 25.92 |
| 2020 (6) | 0.96 | -80.88 | -1.49 | 0 | -0.73 | 0 | -0.01 | 0 | -0.53 | 0 | 0.86 | 681.82 | 0 | 0 | 5.18 | 955.62 | 1.84 | -49.86 | 1.21 | -58.7 | 0.41 | -6.82 | 0.09 | 28.57 | 56.14 | -61.53 |
| 2019 (5) | 5.02 | 111.81 | -0.41 | 0 | -2.1 | 0 | -0.13 | 0 | 4.61 | 107.66 | 0.11 | -26.67 | 0 | 0 | 0.49 | -38.55 | 3.67 | 56.17 | 2.93 | 40.19 | 0.44 | 62.96 | 0.07 | 16.67 | 145.93 | 49.01 |
| 2018 (4) | 2.37 | -16.84 | -0.15 | 0 | -3.13 | 0 | -0.03 | 0 | 2.22 | -7.11 | 0.15 | -63.41 | 0 | 0 | 0.80 | -57.39 | 2.35 | -31.69 | 2.09 | -23.72 | 0.27 | 22.73 | 0.06 | -14.29 | 97.93 | 4.12 |
| 2017 (3) | 2.85 | 99.3 | -0.46 | 0 | -1.15 | 0 | 0.03 | 0 | 2.39 | 218.67 | 0.41 | -49.38 | 0 | 0 | 1.88 | -57.51 | 3.44 | 8.52 | 2.74 | 6.2 | 0.22 | 15.79 | 0.07 | 16.67 | 94.06 | 86.15 |
| 2016 (2) | 1.43 | -54.31 | -0.68 | 0 | -0.51 | 0 | -0.07 | 0 | 0.75 | -71.59 | 0.81 | 72.34 | 0 | 0 | 4.41 | 30.45 | 3.17 | 50.95 | 2.58 | 35.79 | 0.19 | 5.56 | 0.06 | 0.0 | 50.53 | -65.45 |
| 2015 (1) | 3.13 | 20.85 | -0.49 | 0 | -1.77 | 0 | 0.08 | 0 | 2.64 | 24.53 | 0.47 | 261.54 | 0 | 0 | 3.38 | 296.16 | 2.1 | -32.04 | 1.9 | -34.71 | 0.18 | -5.26 | 0.06 | 100.0 | 146.26 | 76.76 |
| 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) | 0.63 | 2200.0 | 246.51 | -0.03 | -200.0 | -200.0 | -0.05 | -25.0 | 0.0 | 0.06 | 300.0 | 100.0 | 0.6 | 1600.0 | 236.36 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 1.09 | 194.55 | 158.55 | 0.18 | 1000.0 | 140.0 | 0.29 | 390.0 | 109.15 | 0.08 | 0.0 | -11.11 | 0 | -100.0 | -100.0 | 170.27 | 0 | 0 |
| 24Q3 (19) | -0.03 | -109.68 | -142.86 | -0.01 | 0.0 | 50.0 | -0.04 | 20.0 | -100.96 | -0.03 | -117.65 | 70.0 | -0.04 | -113.33 | -180.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.37 | -22.22 | -30.19 | -0.02 | 94.74 | -105.13 | -0.1 | 58.33 | -123.81 | 0.08 | -11.11 | -11.11 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 24Q2 (18) | 0.31 | 14.81 | 137.35 | -0.01 | 99.79 | 87.5 | -0.05 | -104.35 | 98.23 | 0.17 | 0 | 41.67 | 0.3 | 106.7 | 132.97 | 0.01 | 0.0 | -80.0 | 0 | 0 | 0 | 0.48 | 0.48 | -66.38 | -0.38 | -52.0 | -265.22 | -0.24 | -1300.0 | 64.18 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 24Q1 (17) | 0.27 | 162.79 | 258.82 | -4.75 | -47400.0 | -9400.0 | 1.15 | 2400.0 | 2400.0 | 0 | -100.0 | 100.0 | -4.48 | -918.18 | -1936.36 | 0.01 | 0.0 | -75.0 | 0 | 0 | 0 | 0.47 | 12.32 | -55.45 | -0.25 | 44.44 | -156.82 | 0.02 | 100.63 | -93.94 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0 | 225.00 | 0 | 642.65 |
| 23Q4 (16) | -0.43 | -714.29 | -162.32 | -0.01 | 50.0 | 50.0 | -0.05 | -101.2 | -25.0 | 0.03 | 130.0 | -75.0 | -0.44 | -980.0 | -165.67 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.42 | -20.46 | -10.55 | -0.45 | -215.38 | -218.42 | -3.17 | -854.76 | -2081.25 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (15) | 0.07 | 108.43 | -96.24 | -0.02 | 75.0 | 50.0 | 4.15 | 246.64 | 1483.33 | -0.1 | -183.33 | -150.0 | 0.05 | 105.49 | -97.25 | 0.02 | -60.0 | -50.0 | 0 | 0 | 0 | 0.53 | -62.55 | -32.49 | 0.39 | 69.57 | -47.3 | 0.42 | 162.69 | -54.84 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | 13.46 | 0 | -92.62 |
| 23Q2 (14) | -0.83 | -388.24 | -151.23 | -0.08 | -60.0 | -300.0 | -2.83 | -5560.0 | -590.24 | 0.12 | 340.0 | 500.0 | -0.91 | -313.64 | -156.88 | 0.05 | 25.0 | 150.0 | 0 | 0 | 0 | 1.42 | 33.14 | 277.48 | 0.23 | -47.73 | -71.95 | -0.67 | -303.03 | -175.28 | 0.09 | 12.5 | 12.5 | 0.01 | 0 | -50.0 | 0.00 | 100.0 | -100.0 |
| 23Q1 (13) | -0.17 | -124.64 | -140.48 | -0.05 | -150.0 | 16.67 | -0.05 | -25.0 | 44.44 | -0.05 | -141.67 | -25.0 | -0.22 | -132.84 | -161.11 | 0.04 | 100.0 | 0.0 | 0 | 0 | 0 | 1.06 | 125.53 | 31.65 | 0.44 | 15.79 | -58.88 | 0.33 | 106.25 | -67.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | -100.0 | -41.46 | -114.42 | -207.61 |
| 22Q4 (12) | 0.69 | -62.9 | -12.66 | -0.02 | 50.0 | 0.0 | -0.04 | 86.67 | 96.19 | 0.12 | 400.0 | 33.33 | 0.67 | -63.19 | -12.99 | 0.02 | -50.0 | 0 | 0 | 0 | 0 | 0.47 | -39.98 | 0 | 0.38 | -48.65 | -43.28 | 0.16 | -82.8 | -67.35 | 0.08 | 0.0 | -11.11 | 0 | -100.0 | -100.0 | 287.50 | 57.66 | 114.72 |
| 22Q3 (11) | 1.86 | 14.81 | 2225.0 | -0.04 | -100.0 | 33.33 | -0.3 | 26.83 | -66.67 | -0.04 | -300.0 | 20.0 | 1.82 | 13.75 | 9000.0 | 0.04 | 100.0 | -33.33 | 0 | 0 | 0 | 0.79 | 109.43 | -43.94 | 0.74 | -9.76 | -5.13 | 0.93 | 4.49 | 50.0 | 0.08 | 0.0 | -11.11 | 0.01 | -50.0 | -50.0 | 182.35 | 11.44 | 1563.97 |
| 22Q2 (10) | 1.62 | 285.71 | 337.84 | -0.02 | 66.67 | 0.0 | -0.41 | -355.56 | -720.0 | 0.02 | 150.0 | -50.0 | 1.6 | 344.44 | 357.14 | 0.02 | -50.0 | 100.0 | 0 | 0 | 0 | 0.38 | -53.56 | 46.34 | 0.82 | -23.36 | 38.98 | 0.89 | -11.0 | 81.63 | 0.08 | 0.0 | -11.11 | 0.02 | 100.0 | 0.0 | 163.64 | 324.68 | 165.36 |
| 22Q1 (9) | 0.42 | -46.84 | 5.0 | -0.06 | -200.0 | -500.0 | -0.09 | 91.43 | 94.19 | -0.04 | -144.44 | -300.0 | 0.36 | -53.25 | -7.69 | 0.04 | 0 | 300.0 | 0 | 0 | 0 | 0.81 | 0 | 198.99 | 1.07 | 59.7 | 143.18 | 1.0 | 104.08 | 233.33 | 0.08 | -11.11 | -11.11 | 0.01 | 0.0 | -50.0 | 38.53 | -71.22 | -60.5 |
| 21Q4 (8) | 0.79 | 887.5 | -27.52 | -0.02 | 66.67 | 97.53 | -1.05 | -483.33 | -147.73 | 0.09 | 280.0 | 550.0 | 0.77 | 3750.0 | 175.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.67 | -14.1 | 235.0 | 0.49 | -20.97 | 250.0 | 0.09 | 0.0 | 0.0 | 0.01 | -50.0 | -50.0 | 133.90 | 1121.82 | -69.29 |
| 21Q3 (7) | 0.08 | -78.38 | -46.67 | -0.06 | -200.0 | -500.0 | -0.18 | -260.0 | 92.83 | -0.05 | -225.0 | 0 | 0.02 | -94.29 | -85.71 | 0.06 | 500.0 | 500.0 | 0 | 0 | 0 | 1.40 | 446.73 | 387.85 | 0.78 | 32.2 | 168.97 | 0.62 | 26.53 | 195.24 | 0.09 | 0.0 | -10.0 | 0.02 | 0.0 | 0.0 | 10.96 | -82.23 | -75.89 |
| 21Q2 (6) | 0.37 | -7.5 | 175.51 | -0.02 | -100.0 | 0.0 | -0.05 | 96.77 | 85.71 | 0.04 | 500.0 | -50.0 | 0.35 | -10.26 | 168.63 | 0.01 | 0.0 | 0 | 0 | 0 | 100.0 | 0.26 | -5.13 | 0 | 0.59 | 34.09 | -1.67 | 0.49 | 63.33 | 113.04 | 0.09 | 0.0 | -18.18 | 0.02 | 0.0 | 0.0 | 61.67 | -36.79 | 145.31 |
| 21Q1 (5) | 0.4 | -63.3 | 90.48 | -0.01 | 98.77 | 98.51 | -1.55 | -170.45 | -3000.0 | -0.01 | 50.0 | 83.33 | 0.39 | 39.29 | 184.78 | 0.01 | -98.7 | -85.71 | 0 | 0 | 0 | 0.27 | -98.85 | -80.08 | 0.44 | 120.0 | -40.54 | 0.3 | 114.29 | -51.61 | 0.09 | 0.0 | -18.18 | 0.02 | 0.0 | 0.0 | 97.56 | -77.62 | 248.43 |
| 20Q4 (4) | 1.09 | 626.67 | 0.0 | -0.81 | -8000.0 | 0.0 | 2.2 | 187.65 | 0.0 | -0.02 | 0 | 0.0 | 0.28 | 100.0 | 0.0 | 0.77 | 7600.0 | 0.0 | 0 | 0 | 0.0 | 23.40 | 8044.68 | 0.0 | 0.2 | -31.03 | 0.0 | 0.14 | -33.33 | 0.0 | 0.09 | -10.0 | 0.0 | 0.02 | 0.0 | 0.0 | 436.00 | 859.2 | 0.0 |
| 20Q3 (3) | 0.15 | 130.61 | 0.0 | -0.01 | 50.0 | 0.0 | -2.51 | -617.14 | 0.0 | 0 | -100.0 | 0.0 | 0.14 | 127.45 | 0.0 | 0.01 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.29 | 0 | 0.0 | 0.29 | -51.67 | 0.0 | 0.21 | -8.7 | 0.0 | 0.1 | -9.09 | 0.0 | 0.02 | 0.0 | 0.0 | 45.45 | 133.4 | 0.0 |
| 20Q2 (2) | -0.49 | -333.33 | 0.0 | -0.02 | 97.01 | 0.0 | -0.35 | -600.0 | 0.0 | 0.08 | 233.33 | 0.0 | -0.51 | -10.87 | 0.0 | 0 | -100.0 | 0.0 | -0.02 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.6 | -18.92 | 0.0 | 0.23 | -62.9 | 0.0 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -136.11 | -586.11 | 0.0 |
| 20Q1 (1) | 0.21 | 0.0 | 0.0 | -0.67 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 28.00 | 0.0 | 0.0 |
