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) | -0.02 | 0 | 0.32 | 0 | -0.18 | 0 | -0.02 | 0 | 0.3 | 66.67 | 0.01 | 0 | 0 | 0 | 0.38 | 0 | -0.44 | 0 | -0.27 | 0 | 0.24 | -14.29 | 0.02 | -33.33 | 0.00 | 0 |
| 2023 (9) | 0.53 | 0 | -0.35 | 0 | -0.19 | 0 | 0 | 0 | 0.18 | 0 | 0 | 0 | -0.02 | 0 | -0.00 | 0 | -0.17 | 0 | -0.1 | 0 | 0.28 | -12.5 | 0.03 | 0.0 | 252.38 | 0 |
| 2022 (8) | -0.21 | 0 | 0.09 | 0 | -0.18 | 0 | 0 | 0 | -0.12 | 0 | 0.02 | -50.0 | -0.04 | 0 | 0.56 | -43.84 | -0.37 | 0 | -0.28 | 0 | 0.32 | -8.57 | 0.03 | 0.0 | -300.00 | 0 |
| 2021 (7) | 0.29 | 190.0 | -0.26 | 0 | -0.18 | 0 | 0 | 0 | 0.03 | -40.0 | 0.04 | 100.0 | -0.02 | 0 | 1.00 | 63.09 | -0.43 | 0 | -0.36 | 0 | 0.35 | -7.89 | 0.03 | -25.0 | 1450.00 | 1205.0 |
| 2020 (6) | 0.1 | -72.97 | -0.05 | 0 | -0.18 | 0 | 0 | 0 | 0.05 | 0 | 0.02 | -60.0 | -0.03 | 0 | 0.61 | -46.3 | -0.48 | 0 | -0.33 | 0 | 0.38 | -13.64 | 0.04 | 0.0 | 111.11 | 23.12 |
| 2019 (5) | 0.37 | -43.94 | -1.58 | 0 | -0.9 | 0 | 0 | 0 | -1.21 | 0 | 0.05 | -79.17 | -0.04 | 0 | 1.14 | -62.46 | -0.13 | 0 | -0.07 | 0 | 0.44 | 62.96 | 0.04 | -33.33 | 90.24 | 46.3 |
| 2018 (4) | 0.66 | -18.52 | -0.28 | 0 | -0.92 | 0 | 0.02 | 0 | 0.38 | -33.33 | 0.24 | 9.09 | -0.04 | 0 | 3.03 | 22.61 | 0.76 | -45.32 | 0.74 | -28.85 | 0.27 | -10.0 | 0.06 | -14.29 | 61.68 | 7.37 |
| 2017 (3) | 0.81 | -60.1 | -0.24 | 0 | -2.16 | 0 | -0.04 | 0 | 0.57 | -67.43 | 0.22 | 22.22 | -0.04 | 0 | 2.47 | 28.27 | 1.39 | -36.53 | 1.04 | -41.9 | 0.3 | -18.92 | 0.07 | 16.67 | 57.45 | -37.18 |
| 2016 (2) | 2.03 | -14.71 | -0.28 | 0 | -4.26 | 0 | 0 | 0 | 1.75 | -18.98 | 0.18 | 5.88 | -0.08 | 0 | 1.93 | 10.88 | 2.19 | -8.75 | 1.79 | -7.73 | 0.37 | -31.48 | 0.06 | 50.0 | 91.44 | -3.18 |
| 2015 (1) | 2.38 | -38.02 | -0.22 | 0 | -1.66 | 0 | -0.01 | 0 | 2.16 | -41.14 | 0.17 | 21.43 | -0.05 | 0 | 1.74 | 44.92 | 2.4 | -10.11 | 1.94 | -15.65 | 0.54 | -23.94 | 0.04 | -20.0 | 94.44 | -24.74 |
| 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 | 350.0 | 600.0 | 0.38 | 3700.0 | 300.0 | -0.05 | 0.0 | 0.0 | -0.01 | 0 | 0 | 0.53 | 1160.0 | 340.91 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | 35.29 | -120.0 | -0.08 | 33.33 | -14.29 | 0.06 | 0.0 | -14.29 | 0 | -100.0 | -100.0 | 0.00 | 0 | 100.0 |
| 24Q3 (19) | -0.06 | 40.0 | -154.55 | 0.01 | 105.88 | -96.97 | -0.05 | -25.0 | 0.0 | 0 | 0 | 0 | -0.05 | 81.48 | -111.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.17 | -183.33 | -142.86 | -0.12 | -300.0 | -300.0 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 24Q2 (18) | -0.1 | -400.0 | -143.48 | -0.17 | -288.89 | 57.5 | -0.04 | 20.0 | 20.0 | 0 | 0 | 0 | -0.27 | -485.71 | -58.82 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 40.0 | -100.0 | -0.03 | 40.0 | -200.0 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | -250.00 | -150.0 | -219.57 |
| 24Q1 (17) | -0.02 | 33.33 | -108.7 | 0.09 | 147.37 | 200.0 | -0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.07 | 131.82 | -50.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | -0.1 | -100.0 | -400.0 | -0.05 | 28.57 | -150.0 | 0.06 | -14.29 | -14.29 | 0.01 | 0.0 | 0.0 | -100.00 | 66.67 | -126.09 |
| 23Q4 (16) | -0.03 | -127.27 | 78.57 | -0.19 | -157.58 | -258.33 | -0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -0.22 | -150.0 | -1000.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | -0.05 | 28.57 | 66.67 | -0.07 | -133.33 | 61.11 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -300.00 | -236.36 | 0 |
| 23Q3 (15) | 0.11 | -52.17 | 0 | 0.33 | 182.5 | 135.71 | -0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.44 | 358.82 | 214.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | -133.33 | 22.22 | -0.03 | -200.0 | -50.0 | 0.07 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | 220.00 | 5.22 | 0 |
| 23Q2 (14) | 0.23 | 0.0 | 0 | -0.4 | -344.44 | -185.71 | -0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -0.17 | -221.43 | -21.43 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | -0.03 | -50.0 | 40.0 | 0.03 | 250.0 | 0 | 0.07 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | 209.09 | -45.45 | 0 |
| 23Q1 (13) | 0.23 | 264.29 | 428.57 | -0.09 | -175.0 | -200.0 | -0.05 | 0.0 | -25.0 | 0 | 0 | 0 | 0.14 | 800.0 | 240.0 | 0 | 0 | -100.0 | -0.01 | 66.67 | 0 | -0.00 | 0 | -100.0 | -0.02 | 86.67 | 77.78 | -0.02 | 88.89 | 75.0 | 0.07 | 0.0 | -22.22 | 0.01 | 0.0 | 0.0 | 383.33 | 0 | 209.52 |
| 22Q4 (12) | -0.14 | 0 | -275.0 | 0.12 | -14.29 | 500.0 | -0.05 | 0.0 | -25.0 | 0 | 0 | 0 | -0.02 | -114.29 | -140.0 | 0 | 0 | -100.0 | -0.03 | 0 | 0 | -0.00 | 0 | -100.0 | -0.15 | -66.67 | -400.0 | -0.18 | -800.0 | -500.0 | 0.07 | -12.5 | -12.5 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q3 (11) | 0 | 0 | 100.0 | 0.14 | 200.0 | 1500.0 | -0.05 | 0.0 | -25.0 | 0 | 0 | 0 | 0.14 | 200.0 | 300.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -80.0 | -50.0 | -0.02 | 0 | 66.67 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q2 (10) | 0 | 100.0 | -100.0 | -0.14 | -366.67 | -366.67 | -0.05 | -25.0 | -25.0 | 0 | 0 | 0 | -0.14 | -40.0 | -380.0 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | -0.05 | 44.44 | 68.75 | 0 | 100.0 | 100.0 | 0.08 | -11.11 | -11.11 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 22Q1 (9) | -0.07 | -187.5 | -136.84 | -0.03 | 0.0 | 85.0 | -0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -0.1 | -300.0 | -900.0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 1.96 | 17.65 | 0 | -0.09 | -200.0 | 50.0 | -0.08 | -166.67 | 50.0 | 0.09 | 12.5 | 0.0 | 0.01 | 0.0 | 0.0 | -350.00 | -362.5 | 0 |
| 21Q4 (8) | 0.08 | 233.33 | 214.29 | -0.03 | -200.0 | -50.0 | -0.04 | 0.0 | 20.0 | 0 | 0 | 0 | 0.05 | 171.43 | 155.56 | 0.02 | 0 | 100.0 | 0 | 0 | 100.0 | 1.67 | 0 | 21.67 | -0.03 | 50.0 | 80.0 | -0.03 | 50.0 | 72.73 | 0.08 | 0.0 | -11.11 | 0.01 | 0.0 | 0.0 | 133.33 | 166.67 | 0 |
| 21Q3 (7) | -0.06 | -175.0 | -135.29 | -0.01 | 66.67 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -0.07 | -240.0 | -143.75 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.06 | 62.5 | 71.43 | -0.06 | 50.0 | 62.5 | 0.08 | -11.11 | -20.0 | 0.01 | 0.0 | 0.0 | -200.00 | 0 | 0 |
| 21Q2 (6) | 0.08 | -57.89 | 157.14 | -0.03 | 85.0 | -200.0 | -0.04 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.05 | 600.0 | 133.33 | 0.01 | 0 | 0 | -0.01 | 0 | 0.0 | 1.14 | 0 | 0 | -0.16 | 11.11 | -100.0 | -0.12 | 25.0 | -1100.0 | 0.09 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q1 (5) | 0.19 | 371.43 | 35.71 | -0.2 | -900.0 | -1900.0 | -0.04 | 20.0 | 20.0 | 0 | 0 | 100.0 | -0.01 | 88.89 | -107.69 | 0 | -100.0 | -100.0 | 0 | 100.0 | 100.0 | -0.00 | -100.0 | -100.0 | -0.18 | -20.0 | -350.0 | -0.16 | -45.45 | -220.0 | 0.09 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 20Q4 (4) | -0.07 | -141.18 | 0.0 | -0.02 | -100.0 | 0.0 | -0.05 | -25.0 | 0.0 | 0 | 0 | 0.0 | -0.09 | -156.25 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | 1.37 | -9.59 | 0.0 | -0.15 | 28.57 | 0.0 | -0.11 | 31.25 | 0.0 | 0.09 | -10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q3 (3) | 0.17 | 221.43 | 0.0 | -0.01 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0.16 | 206.67 | 0.0 | 0.01 | 0 | 0.0 | 0 | 100.0 | 0.0 | 1.52 | 0 | 0.0 | -0.21 | -162.5 | 0.0 | -0.16 | -1500.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (2) | -0.14 | -200.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.04 | 20.0 | 0.0 | 0.01 | 200.0 | 0.0 | -0.15 | -215.38 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.08 | -100.0 | 0.0 | -0.01 | 80.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -140.00 | -160.0 | 0.0 |
| 20Q1 (1) | 0.14 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.00 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 233.33 | 0.0 | 0.0 |
