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) | 0.48 | -31.43 | -3.02 | 0 | 2.42 | 0 | -0.11 | 0 | -2.54 | 0 | 0.04 | -20.0 | 0 | 0 | 1.04 | -4.42 | 0.01 | -95.0 | 0.12 | -33.33 | 0.09 | -10.0 | 0 | 0 | 228.57 | -8.57 |
| 2023 (9) | 0.7 | 218.18 | -0.05 | 0 | -0.31 | 0 | -0.01 | 0 | 0.65 | 209.52 | 0.05 | 400.0 | 0 | 0 | 1.09 | 475.0 | 0.2 | -65.52 | 0.18 | -69.49 | 0.1 | -9.09 | 0 | 0 | 250.00 | 695.45 |
| 2022 (8) | 0.22 | -51.11 | -0.01 | 0 | -0.31 | 0 | 0.04 | 0 | 0.21 | -52.27 | 0.01 | 0.0 | 0 | 0 | 0.19 | 7.94 | 0.58 | 34.88 | 0.59 | 25.53 | 0.11 | -8.33 | 0 | 0 | 31.43 | -58.1 |
| 2021 (7) | 0.45 | 0 | -0.01 | 0 | -0.41 | 0 | 0 | 0 | 0.44 | 0 | 0.01 | 0.0 | 0 | 0 | 0.18 | -24.52 | 0.43 | 0 | 0.47 | 0 | 0.12 | -14.29 | 0.01 | 0.0 | 75.00 | 0 |
| 2020 (6) | -0.11 | 0 | 0 | 0 | 0.38 | 0 | -0.03 | 0 | -0.11 | 0 | 0.01 | 0.0 | 0 | 0 | 0.23 | 1.16 | -0.51 | 0 | -0.52 | 0 | 0.14 | -17.65 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (5) | -0.42 | 0 | -0.02 | 0 | -0.39 | 0 | -0.01 | 0 | -0.44 | 0 | 0.01 | -95.24 | 0 | 0 | 0.23 | -94.17 | -0.43 | 0 | -0.47 | 0 | 0.17 | -43.33 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (4) | -0.04 | 0 | -0.43 | 0 | -0.11 | 0 | -0.02 | 0 | -0.47 | 0 | 0.21 | 40.0 | 0 | 0 | 3.93 | 35.02 | -0.65 | 0 | -0.94 | 0 | 0.3 | -16.67 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (3) | -0.99 | 0 | 2.27 | 0 | -0.54 | 0 | 0.02 | 0 | 1.28 | 0 | 0.15 | -28.57 | 0 | 0 | 2.91 | 4.85 | -1.95 | 0 | -2.03 | 0 | 0.36 | -10.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (2) | -0.34 | 0 | -0.21 | 0 | -0.44 | 0 | -0.03 | 0 | -0.55 | 0 | 0.21 | -59.62 | 0 | 0 | 2.78 | -55.07 | -0.32 | 0 | -0.53 | 0 | 0.4 | 14.29 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (1) | 1.14 | -4.2 | -0.53 | 0 | -0.35 | 0 | 0.02 | 0 | 0.61 | 48.78 | 0.52 | -35.8 | 0 | 0 | 6.18 | -35.57 | 0.73 | -12.05 | 0.49 | -19.67 | 0.35 | 12.9 | 0.01 | 0.0 | 134.12 | 4.81 |
| 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) | 0.28 | 300.0 | 3.7 | -1.11 | 41.58 | 0 | 0.75 | -43.18 | 350.0 | -0.11 | -650.0 | -1200.0 | -0.83 | 54.64 | -407.41 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 1.15 | -44.25 | 0 | -0.05 | -350.0 | -155.56 | 0.04 | 33.33 | -42.86 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 466.67 | 233.33 | 72.84 |
| 24Q3 (19) | 0.07 | 143.75 | -68.18 | -1.9 | -18900.0 | -18900.0 | 1.32 | 277.14 | 0 | 0.02 | 100.0 | 300.0 | -1.83 | -976.47 | -971.43 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 2.06 | 0 | 122.68 | 0.02 | 150.0 | 300.0 | 0.03 | 200.0 | 400.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 140.00 | 0 | -87.27 |
| 24Q2 (18) | -0.16 | -155.17 | -144.44 | -0.01 | 0 | 50.0 | 0.35 | 0 | 0 | 0.01 | 133.33 | 0 | -0.17 | -158.62 | -150.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.04 | -157.14 | -166.67 | -0.03 | -137.5 | -160.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q1 (17) | 0.29 | 7.41 | 293.33 | 0 | 0 | 100.0 | 0 | 100.0 | 0 | -0.03 | -400.0 | -200.0 | 0.29 | 7.41 | 270.59 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.07 | -22.22 | 16.67 | 0.08 | 14.29 | 33.33 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 290.00 | 7.41 | 274.0 |
| 23Q4 (16) | 0.27 | 22.73 | 28.57 | 0 | 100.0 | 0 | -0.3 | 0 | 0 | 0.01 | 200.0 | -66.67 | 0.27 | 28.57 | 28.57 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.09 | 1000.0 | -43.75 | 0.07 | 800.0 | -53.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 270.00 | -75.45 | 131.43 |
| 23Q3 (15) | 0.22 | -38.89 | 320.0 | -0.01 | 50.0 | 0 | 0 | 0 | 0 | -0.01 | 0 | 0.0 | 0.21 | -38.24 | 310.0 | 0.01 | -66.67 | 0 | 0 | 0 | 0 | 0.93 | -66.05 | 0 | -0.01 | -116.67 | -114.29 | -0.01 | -120.0 | -111.11 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 1100.00 | 144.44 | 1420.0 |
| 23Q2 (14) | 0.36 | 340.0 | 400.0 | -0.02 | 0.0 | -100.0 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | 0.34 | 300.0 | 361.54 | 0.03 | 50.0 | 0 | 0 | 0 | 0 | 2.73 | 70.45 | 0 | 0.06 | 0.0 | -40.0 | 0.05 | -16.67 | -50.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 450.00 | 370.0 | 587.5 |
| 23Q1 (13) | -0.15 | -171.43 | -165.22 | -0.02 | 0 | 0 | 0 | 0 | 100.0 | -0.01 | -133.33 | -200.0 | -0.17 | -180.95 | -173.91 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 1.60 | 0 | 138.4 | 0.06 | -62.5 | -76.0 | 0.06 | -60.0 | -76.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -166.67 | -242.86 | -302.9 |
| 22Q4 (12) | 0.21 | 310.0 | -40.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 400.0 | 400.0 | 0.21 | 310.0 | -40.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | 128.57 | -40.74 | 0.15 | 66.67 | -42.31 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 116.67 | 240.0 | -3.33 |
| 22Q3 (11) | -0.1 | 16.67 | -152.63 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.01 | -200.0 | 0.0 | -0.1 | 23.08 | -155.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.07 | -30.0 | -63.16 | 0.09 | -10.0 | -57.14 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -83.33 | 9.72 | -205.26 |
| 22Q2 (10) | -0.12 | -152.17 | -33.33 | -0.01 | 0 | 0 | 0 | 100.0 | 0 | 0.01 | 0.0 | 0.0 | -0.13 | -156.52 | -44.44 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.1 | -60.0 | 0.0 | 0.1 | -60.0 | -16.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -92.31 | -212.37 | -53.85 |
| 22Q1 (9) | 0.23 | -34.29 | 0 | 0 | 0 | 100.0 | -0.31 | 0 | 22.5 | 0.01 | 200.0 | 0.0 | 0.23 | -34.29 | 2400.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.67 | 0 | 0 | 0.25 | -7.41 | 308.33 | 0.25 | -3.85 | 308.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 82.14 | -31.94 | 0 |
| 21Q4 (8) | 0.35 | 84.21 | 483.33 | 0 | 100.0 | -100.0 | 0 | 0 | -100.0 | -0.01 | 0.0 | 0.0 | 0.35 | 94.44 | 400.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.27 | 42.11 | 280.0 | 0.26 | 23.81 | 300.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 120.69 | 52.45 | 0 |
| 21Q3 (7) | 0.19 | 311.11 | 850.0 | -0.01 | 0 | 0 | 0 | 0 | 100.0 | -0.01 | -200.0 | 0.0 | 0.18 | 300.0 | 800.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.63 | 0 | -39.62 | 0.19 | 90.0 | 211.76 | 0.21 | 75.0 | 216.67 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 79.17 | 231.94 | 0 |
| 21Q2 (6) | -0.09 | 0 | -80.0 | 0 | 100.0 | 0 | 0 | 100.0 | 100.0 | 0.01 | 0.0 | 120.0 | -0.09 | -800.0 | -80.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | 183.33 | 152.63 | 0.12 | 200.0 | 166.67 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | -60.00 | 0 | 0 |
| 21Q1 (5) | 0 | -100.0 | 100.0 | -0.01 | -200.0 | 0 | -0.4 | -180.0 | -566.67 | 0.01 | 200.0 | -66.67 | -0.01 | -114.29 | 93.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | 20.0 | 0 | -0.12 | 7.69 | -500.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q4 (4) | 0.06 | 200.0 | 0.0 | 0.01 | 0 | 0.0 | 0.5 | 5100.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.07 | 250.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.15 | 11.76 | 0.0 | -0.13 | 27.78 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q3 (3) | 0.02 | 140.0 | 0.0 | 0 | 0 | 0.0 | -0.01 | 80.0 | 0.0 | -0.01 | 80.0 | 0.0 | 0.02 | 140.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 1.04 | 0 | 0.0 | -0.17 | 10.53 | 0.0 | -0.18 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (2) | -0.05 | 66.67 | 0.0 | 0 | 0 | 0.0 | -0.05 | 16.67 | 0.0 | -0.05 | -266.67 | 0.0 | -0.05 | 66.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.19 | 0 | 0.0 | -0.18 | -800.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (1) | -0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -750.00 | 0.0 | 0.0 |
