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) | 1.76 | 208.77 | -11.71 | 0 | 3.36 | -60.98 | 0.02 | 0 | -9.95 | 0 | 0.77 | 413.33 | 0 | 0 | 4.07 | 7.33 | -1.18 | 0 | -1.14 | 0 | 2.2 | 587.5 | 0.28 | 0 | 131.34 | -60.83 |
| 2023 (9) | 0.57 | 119.23 | -0.16 | 0 | 8.61 | 0 | 0 | 0 | 0.41 | 115.79 | 0.15 | 1400.0 | 0 | 0 | 3.79 | 831.82 | 0.09 | 0 | -0.15 | 0 | 0.32 | -13.51 | 0 | 0 | 335.29 | 67.65 |
| 2022 (8) | 0.26 | 766.67 | -0.07 | 0 | -0.18 | 0 | 0.5 | 0 | 0.19 | 533.33 | 0.01 | 0 | 0 | 0 | 0.41 | 0 | -0.26 | 0 | -0.24 | 0 | 0.37 | -7.5 | 0 | 0 | 200.00 | 700.0 |
| 2021 (7) | 0.03 | 0 | 0 | 0 | -0.22 | 0 | -0.68 | 0 | 0.03 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.73 | 0 | -0.28 | 0 | 0.4 | 1233.33 | 0 | 0 | 25.00 | 0 |
| 2020 (6) | -0.16 | 0 | 0 | 0 | 0.66 | 266.67 | 0 | 0 | -0.16 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.19 | 0 | -0.5 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (5) | -0.16 | 0 | 0 | 0 | 0.18 | 0 | 0 | 0 | -0.16 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.2 | 0 | -0.19 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2018 (4) | -0.25 | 0 | -0.12 | 0 | 0 | 0 | 0 | 0 | -0.37 | 0 | 0.12 | 9.09 | 0 | 0 | 150.00 | 50.0 | -0.29 | 0 | -0.28 | 0 | 0.03 | 200.0 | 0 | 0 | 0.00 | 0 |
| 2017 (3) | -0.36 | 0 | 1.33 | 3225.0 | -0.71 | 0 | 0.05 | -73.68 | 0.97 | 0 | 0.11 | 10.0 | 0 | 0 | 100.00 | 160.0 | -0.33 | 0 | 0.48 | 0 | 0.01 | -66.67 | 0 | 0 | -73.47 | 0 |
| 2016 (2) | -0.14 | 0 | 0.04 | 0 | 0.25 | 0 | 0.19 | 0 | -0.1 | 0 | 0.1 | 233.33 | 0 | 0 | 38.46 | 771.79 | -0.3 | 0 | -0.35 | 0 | 0.03 | -75.0 | 0 | 0 | 0.00 | 0 |
| 2015 (1) | -0.01 | 0 | -0.01 | 0 | -0.03 | 0 | 0 | 0 | -0.02 | 0 | 0.03 | -50.0 | 0 | 0 | 4.41 | -2.21 | -0.42 | 0 | -0.79 | 0 | 0.12 | -14.29 | 0 | 0 | 0.00 | 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) | 0.85 | 193.41 | 97.67 | 0.4 | 148.78 | 900.0 | 0.22 | 178.57 | -97.41 | 0.06 | 154.55 | 0 | 1.25 | 172.25 | 228.95 | 0.24 | -42.86 | 380.0 | 0 | 0 | 0 | 3.79 | -42.86 | -15.96 | -0.73 | -92.11 | -3750.0 | -0.86 | -8700.0 | -1620.0 | 0.86 | 6.17 | 975.0 | 0.26 | 2500.0 | 0 | 326.92 | 398.18 | -77.19 |
| 24Q3 (19) | -0.91 | -155.49 | -1237.5 | -0.82 | 92.7 | -1540.0 | -0.28 | -108.0 | -460.0 | -0.11 | -257.14 | -1200.0 | -1.73 | 81.98 | -5866.67 | 0.42 | 425.0 | 950.0 | 0 | 0 | 0 | 6.62 | 304.93 | 45.74 | -0.38 | -46.15 | -660.0 | 0.01 | 103.33 | 150.0 | 0.81 | 84.09 | 912.5 | 0.01 | 0.0 | 0 | -109.64 | -110.03 | -182.23 |
| 24Q2 (18) | 1.64 | 811.11 | 8300.0 | -11.24 | -22380.0 | -22380.0 | 3.5 | 4475.0 | 1490.91 | 0.07 | 800.0 | 0 | -9.6 | -7484.62 | -13614.29 | 0.08 | 166.67 | 60.0 | 0 | 0 | 0 | 1.64 | -24.74 | -69.9 | -0.26 | -244.44 | -2500.0 | -0.3 | 0 | -275.0 | 0.44 | 450.0 | 450.0 | 0.01 | 0 | 0 | 1093.33 | 385.93 | 0 |
| 24Q1 (17) | 0.18 | -58.14 | 157.14 | -0.05 | 0.0 | 0 | -0.08 | -100.94 | -100.0 | -0.01 | 0 | 0.0 | 0.13 | -65.79 | 85.71 | 0.03 | -40.0 | 200.0 | 0 | 0 | 0 | 2.17 | -51.74 | 126.09 | 0.18 | 800.0 | 38.46 | 0 | 100.0 | 0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 225.00 | -84.3 | 157.14 |
| 23Q4 (16) | 0.43 | 437.5 | 22.86 | -0.05 | 0.0 | 0 | 8.49 | 17080.0 | 28400.0 | 0 | -100.0 | 0 | 0.38 | 1166.67 | 8.57 | 0.05 | 25.0 | 0 | 0 | 0 | 0 | 4.50 | -0.9 | 0 | 0.02 | 140.0 | 0.0 | -0.05 | -150.0 | -400.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 1433.33 | 975.0 | 186.67 |
| 23Q3 (15) | 0.08 | 500.0 | -52.94 | -0.05 | 0.0 | -400.0 | -0.05 | -122.73 | 16.67 | 0.01 | 0 | 0 | 0.03 | 142.86 | -81.25 | 0.04 | -20.0 | 0 | 0 | 0 | 0 | 4.55 | -16.36 | 0 | -0.05 | -400.0 | 16.67 | -0.02 | 75.0 | 60.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 133.33 | 0 | -76.47 |
| 23Q2 (14) | -0.02 | -128.57 | 93.33 | -0.05 | 0 | 0 | 0.22 | 650.0 | 0 | 0 | 100.0 | -100.0 | -0.07 | -200.0 | 76.67 | 0.05 | 400.0 | 0 | 0 | 0 | 0 | 5.43 | 465.22 | 0 | -0.01 | -107.69 | 96.3 | -0.08 | 0 | 55.56 | 0.08 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q1 (13) | 0.07 | -80.0 | 40.0 | 0 | 0 | 100.0 | -0.04 | -33.33 | 50.0 | -0.01 | 0 | 0 | 0.07 | -80.0 | 0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.96 | 0 | -21.15 | 0.13 | 550.0 | 225.0 | 0 | 100.0 | -100.0 | 0.08 | 0.0 | -27.27 | 0 | 0 | 0 | 87.50 | -82.5 | 110.0 |
| 22Q4 (12) | 0.35 | 105.88 | -2.78 | 0 | 100.0 | 0 | -0.03 | 50.0 | 62.5 | 0 | 0 | 0 | 0.35 | 118.75 | -2.78 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 133.33 | 122.22 | -0.01 | 80.0 | 98.36 | 0.08 | 0.0 | -27.27 | 0 | 0 | 0 | 500.00 | -11.76 | 0 |
| 22Q3 (11) | 0.17 | 156.67 | 185.0 | -0.01 | 0 | 0 | -0.06 | 0 | 25.0 | 0 | -100.0 | 0 | 0.16 | 153.33 | 180.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 77.78 | 83.33 | -0.05 | 72.22 | 76.19 | 0.08 | -20.0 | -52.94 | 0 | 0 | 0 | 566.67 | 0 | 0 |
| 22Q2 (10) | -0.3 | -700.0 | -275.0 | 0 | 100.0 | 0 | 0 | 100.0 | 100.0 | 0.5 | 0 | 173.53 | -0.3 | 0 | -275.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.27 | -775.0 | -8.0 | -0.18 | -1900.0 | -131.58 | 0.1 | -9.09 | -9.09 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (9) | 0.05 | -86.11 | 200.0 | -0.05 | 0 | 0 | -0.08 | 0.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.22 | 0 | 0 | 0.04 | 144.44 | 200.0 | 0.01 | 101.64 | 125.0 | 0.11 | 0.0 | 0 | 0 | 0 | 0 | 41.67 | 0 | 0 |
| 21Q4 (8) | 0.36 | 280.0 | 1000.0 | 0 | 0 | 0 | -0.08 | 0.0 | -112.12 | 0 | 0 | 0 | 0.36 | 280.0 | 1000.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | 75.0 | -80.0 | -0.61 | -190.48 | -916.67 | 0.11 | -35.29 | 1000.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (7) | -0.2 | -150.0 | -400.0 | 0 | 0 | 0 | -0.08 | -60.0 | 0 | 0 | 100.0 | 0 | -0.2 | -150.0 | -400.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.36 | -44.0 | -620.0 | -0.21 | -136.84 | -320.0 | 0.17 | 54.55 | 1600.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q2 (6) | -0.08 | -60.0 | -100.0 | 0 | 0 | 0 | -0.05 | 0 | 0 | -0.68 | 0 | 0 | -0.08 | -60.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.25 | -525.0 | -400.0 | 0.57 | 1525.0 | 1525.0 | 0.11 | 0 | 1000.0 | 0 | 0 | 0 | -11.76 | 0 | 0 |
| 21Q1 (5) | -0.05 | -25.0 | -25.0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.05 | -25.0 | -25.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 20.0 | 20.0 | -0.04 | 33.33 | 88.24 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (4) | -0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.66 | 0 | 0.0 | 0 | 0 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.06 | -20.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q3 (3) | -0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.05 | -25.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (2) | -0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.04 | 88.24 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (1) | -0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
