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) | 4.29 | -36.35 | -0.05 | 0 | -2.12 | 0 | 0.12 | 0 | 4.24 | -37.92 | 0.18 | -10.0 | -0.04 | 0 | 0.75 | -2.25 | 4.63 | 7.93 | 3.84 | 16.01 | 0.56 | 1.82 | 0.05 | -28.57 | 96.40 | -43.79 |
| 2023 (9) | 6.74 | 268.31 | 0.09 | 0 | -2.31 | 0 | -0.14 | 0 | 6.83 | 0 | 0.2 | -89.9 | -0.04 | 0 | 0.77 | -90.13 | 4.29 | 5.93 | 3.31 | -0.6 | 0.55 | 3.77 | 0.07 | 0.0 | 171.50 | 268.31 |
| 2022 (8) | 1.83 | -45.21 | -2.93 | 0 | 1.2 | 0 | 0.24 | 300.0 | -1.1 | 0 | 1.98 | 83.33 | -0.05 | 0 | 7.76 | 72.48 | 4.05 | -8.16 | 3.33 | 5.71 | 0.53 | -1.85 | 0.07 | -12.5 | 46.56 | -47.44 |
| 2021 (7) | 3.34 | 2.45 | -1.19 | 0 | -0.71 | 0 | 0.06 | 0 | 2.15 | -10.42 | 1.08 | 40.26 | -0.07 | 0 | 4.50 | 40.32 | 4.41 | 2.8 | 3.15 | 6.78 | 0.54 | 3.85 | 0.08 | -20.0 | 88.59 | -2.98 |
| 2020 (6) | 3.26 | -38.37 | -0.86 | 0 | -1.77 | 0 | -0.16 | 0 | 2.4 | -37.66 | 0.77 | -46.15 | -0.05 | 0 | 3.21 | -47.23 | 4.29 | 6.19 | 2.95 | 3.51 | 0.52 | 33.33 | 0.1 | -9.09 | 91.32 | -42.17 |
| 2019 (5) | 5.29 | 0 | -1.44 | 0 | -1.32 | 0 | 0 | 0 | 3.85 | 0 | 1.43 | -2.05 | -0.1 | 0 | 6.08 | -23.58 | 4.04 | 42.25 | 2.85 | 46.15 | 0.39 | 30.0 | 0.11 | 22.22 | 157.91 | 0 |
| 2018 (4) | -0.54 | 0 | -1.62 | 0 | 1.94 | 618.52 | 0.05 | 0 | -2.16 | 0 | 1.46 | 131.75 | -0.08 | 0 | 7.96 | 100.17 | 2.84 | 71.08 | 1.95 | 51.16 | 0.3 | 3.45 | 0.09 | -25.0 | -23.08 | 0 |
| 2017 (3) | -0.69 | 0 | -0.75 | 0 | 0.27 | -50.91 | -0.25 | 0 | -1.44 | 0 | 0.63 | -40.0 | -0.07 | 0 | 3.97 | -44.13 | 1.66 | -15.74 | 1.29 | -17.31 | 0.29 | 16.0 | 0.12 | 100.0 | -40.59 | 0 |
| 2016 (2) | 1.46 | 4766.67 | -0.69 | 0 | 0.55 | 358.33 | -0.41 | 0 | 0.77 | 0 | 1.05 | 16.67 | -0.03 | 0 | 7.11 | 7.02 | 1.97 | 97.0 | 1.56 | 90.24 | 0.25 | 4.17 | 0.06 | 20.0 | 78.07 | 2788.77 |
| 2015 (1) | 0.03 | 0 | -0.9 | 0 | 0.12 | 0 | 0.2 | 0 | -0.87 | 0 | 0.9 | 0 | -0.07 | 0 | 6.65 | 0 | 1.0 | 0 | 0.82 | 0 | 0.24 | 0 | 0.05 | 0 | 2.70 | 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) | 2.65 | 919.23 | 12.77 | -0.05 | -138.46 | -105.32 | -0.01 | 99.52 | 0.0 | 0.1 | 211.11 | 300.0 | 2.6 | 566.67 | -20.97 | 0.06 | 100.0 | 200.0 | -0.01 | 50.0 | 0.0 | 0.93 | 83.18 | 147.2 | 1.15 | 40.24 | 43.75 | 1.08 | 96.36 | 100.0 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 215.45 | 480.05 | -35.82 |
| 24Q3 (19) | 0.26 | -31.58 | -87.13 | 0.13 | 360.0 | 118.57 | -2.08 | -20700.0 | 8.77 | -0.09 | -147.37 | -550.0 | 0.39 | 18.18 | -70.45 | 0.03 | 200.0 | -40.0 | -0.02 | -100.0 | 0.0 | 0.51 | 212.24 | -29.59 | 0.82 | -43.84 | -31.09 | 0.55 | -50.0 | -41.49 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 37.14 | 22.18 | -79.77 |
| 24Q2 (18) | 0.38 | -62.0 | -66.07 | -0.05 | 44.44 | 16.67 | -0.01 | 0.0 | 0.0 | 0.19 | 337.5 | 371.43 | 0.33 | -63.74 | -68.87 | 0.01 | -87.5 | -75.0 | -0.01 | 0 | 0.0 | 0.16 | -88.52 | -70.3 | 1.46 | 21.67 | 21.67 | 1.1 | -0.9 | 10.0 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 30.40 | -61.7 | -68.51 |
| 24Q1 (17) | 1.0 | -57.45 | -20.0 | -0.09 | -109.57 | 0.0 | -0.01 | 0.0 | 0.0 | -0.08 | -60.0 | -100.0 | 0.91 | -72.34 | -21.55 | 0.08 | 300.0 | -11.11 | 0 | 100.0 | 100.0 | 1.42 | 276.51 | 5.02 | 1.2 | 50.0 | 9.09 | 1.11 | 105.56 | 35.37 | 0.14 | 0.0 | 0.0 | 0.01 | -50.0 | -50.0 | 79.37 | -76.36 | -37.78 |
| 23Q4 (16) | 2.35 | 16.34 | 840.0 | 0.94 | 234.29 | 1980.0 | -0.01 | 99.56 | 0.0 | -0.05 | -350.0 | -162.5 | 3.29 | 149.24 | 1545.0 | 0.02 | -60.0 | -75.0 | -0.01 | 50.0 | 50.0 | 0.38 | -47.83 | -74.15 | 0.8 | -32.77 | 14.29 | 0.54 | -42.55 | 14.89 | 0.14 | 0.0 | 7.69 | 0.02 | 0.0 | 0.0 | 335.71 | 82.81 | 732.57 |
| 23Q3 (15) | 2.02 | 80.36 | 16.76 | -0.7 | -1066.67 | -536.36 | -2.28 | -22700.0 | -10.68 | 0.02 | 128.57 | 120.0 | 1.32 | 24.53 | -18.52 | 0.05 | 25.0 | -16.67 | -0.02 | -100.0 | -100.0 | 0.72 | 31.7 | -17.75 | 1.19 | -0.83 | 16.67 | 0.94 | -6.0 | -1.05 | 0.14 | 0.0 | 7.69 | 0.02 | 0.0 | 0.0 | 183.64 | 90.19 | 16.76 |
| 23Q2 (14) | 1.12 | -10.4 | 900.0 | -0.06 | 33.33 | 94.12 | -0.01 | 0.0 | 99.36 | -0.07 | -75.0 | -120.0 | 1.06 | -8.62 | 191.38 | 0.04 | -55.56 | -60.0 | -0.01 | 0.0 | 0.0 | 0.55 | -59.41 | -61.32 | 1.2 | 9.09 | -6.25 | 1.0 | 21.95 | -1.96 | 0.14 | 0.0 | 7.69 | 0.02 | 0.0 | 0.0 | 96.55 | -24.3 | 906.9 |
| 23Q1 (13) | 1.25 | 400.0 | 12600.0 | -0.09 | -80.0 | 94.89 | -0.01 | 0.0 | -100.21 | -0.04 | -150.0 | 50.0 | 1.16 | 480.0 | 165.54 | 0.09 | 12.5 | -94.86 | -0.01 | 50.0 | 0.0 | 1.36 | -7.32 | -95.21 | 1.1 | 57.14 | 4.76 | 0.82 | 74.47 | -7.87 | 0.14 | 7.69 | 7.69 | 0.02 | 0.0 | 0.0 | 127.55 | 216.33 | 13365.31 |
| 22Q4 (12) | 0.25 | -85.55 | -71.26 | -0.05 | 54.55 | 93.59 | -0.01 | 99.51 | -101.37 | 0.08 | 180.0 | 500.0 | 0.2 | -87.65 | 122.22 | 0.08 | 33.33 | -89.61 | -0.02 | -100.0 | 33.33 | 1.46 | 66.0 | -88.45 | 0.7 | -31.37 | -28.57 | 0.47 | -50.53 | -30.88 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 40.32 | -74.36 | -61.53 |
| 22Q3 (11) | 1.73 | 1335.71 | 61.68 | -0.11 | 89.22 | 35.29 | -2.06 | -32.05 | -45.07 | -0.1 | -128.57 | -42.86 | 1.62 | 239.66 | 80.0 | 0.06 | -40.0 | -53.85 | -0.01 | 0.0 | 0.0 | 0.88 | -38.06 | -55.4 | 1.02 | -20.31 | -18.4 | 0.95 | -6.86 | 4.4 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 157.27 | 1414.35 | 55.8 |
| 22Q2 (10) | -0.14 | -1300.0 | -115.91 | -1.02 | 42.05 | -750.0 | -1.56 | -132.23 | -7700.0 | 0.35 | 537.5 | 1650.0 | -1.16 | 34.46 | -252.63 | 0.1 | -94.29 | 25.0 | -0.01 | 0.0 | 50.0 | 1.42 | -94.97 | 10.78 | 1.28 | 21.9 | 0.79 | 1.02 | 14.61 | 17.24 | 0.13 | 0.0 | -7.14 | 0.02 | 0.0 | 0.0 | -11.97 | -1144.44 | -114.01 |
| 22Q1 (9) | -0.01 | -101.15 | -101.92 | -1.76 | -125.64 | -1500.0 | 4.84 | 563.01 | 24300.0 | -0.08 | -300.0 | -161.54 | -1.77 | -2066.67 | -531.71 | 1.75 | 127.27 | 1650.0 | -0.01 | 66.67 | 0 | 28.27 | 123.23 | 1341.84 | 1.05 | 7.14 | 15.38 | 0.89 | 30.88 | 30.88 | 0.13 | 0.0 | -7.14 | 0.02 | 0.0 | 0.0 | -0.96 | -100.92 | -101.55 |
| 21Q4 (8) | 0.87 | -18.69 | -14.71 | -0.78 | -358.82 | -188.89 | 0.73 | 151.41 | 3750.0 | -0.02 | 71.43 | 80.0 | 0.09 | -90.0 | -88.0 | 0.77 | 492.31 | 234.78 | -0.03 | -200.0 | -50.0 | 12.66 | 541.02 | 213.86 | 0.98 | -21.6 | 42.03 | 0.68 | -25.27 | 58.14 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 104.82 | 3.84 | -40.4 |
| 21Q3 (7) | 1.07 | 21.59 | -37.43 | -0.17 | -41.67 | 15.0 | -1.42 | -7000.0 | 27.92 | -0.07 | -450.0 | -133.33 | 0.9 | 18.42 | -40.4 | 0.13 | 62.5 | -18.75 | -0.01 | 50.0 | 0.0 | 1.98 | 53.86 | -24.43 | 1.25 | -1.57 | 3.31 | 0.91 | 4.6 | 4.6 | 0.13 | -7.14 | 0.0 | 0.02 | 0.0 | -33.33 | 100.94 | 18.15 | -39.2 |
| 21Q2 (6) | 0.88 | 69.23 | 877.78 | -0.12 | -9.09 | 25.0 | -0.02 | 0.0 | 0.0 | 0.02 | -84.62 | 108.0 | 0.76 | 85.37 | 1185.71 | 0.08 | -20.0 | -46.67 | -0.02 | 0 | -100.0 | 1.28 | -34.51 | -45.3 | 1.27 | 39.56 | -0.78 | 0.87 | 27.94 | 2.35 | 0.14 | 0.0 | 7.69 | 0.02 | 0.0 | -33.33 | 85.44 | 38.01 | 858.79 |
| 21Q1 (5) | 0.52 | -49.02 | 20.93 | -0.11 | 59.26 | 52.17 | -0.02 | 0.0 | -108.7 | 0.13 | 230.0 | 1400.0 | 0.41 | -45.33 | 105.0 | 0.1 | -56.52 | -56.52 | 0 | 100.0 | 100.0 | 1.96 | -51.41 | -50.72 | 0.91 | 31.88 | -18.75 | 0.68 | 58.14 | -16.05 | 0.14 | 7.69 | 7.69 | 0.02 | 0.0 | -33.33 | 61.90 | -64.8 | 39.65 |
| 20Q4 (4) | 1.02 | -40.35 | 0.0 | -0.27 | -35.0 | 0.0 | -0.02 | 98.98 | 0.0 | -0.1 | -147.62 | 0.0 | 0.75 | -50.33 | 0.0 | 0.23 | 43.75 | 0.0 | -0.02 | -100.0 | 0.0 | 4.04 | 54.34 | 0.0 | 0.69 | -42.98 | 0.0 | 0.43 | -50.57 | 0.0 | 0.13 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | 175.86 | 5.93 | 0.0 |
| 20Q3 (3) | 1.71 | 1800.0 | 0.0 | -0.2 | -25.0 | 0.0 | -1.97 | -9750.0 | 0.0 | 0.21 | 184.0 | 0.0 | 1.51 | 2257.14 | 0.0 | 0.16 | 6.67 | 0.0 | -0.01 | 0.0 | 0.0 | 2.61 | 11.37 | 0.0 | 1.21 | -5.47 | 0.0 | 0.87 | 2.35 | 0.0 | 0.13 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 166.02 | 1763.11 | 0.0 |
| 20Q2 (2) | 0.09 | -79.07 | 0.0 | -0.16 | 30.43 | 0.0 | -0.02 | -108.7 | 0.0 | -0.25 | -2400.0 | 0.0 | -0.07 | -135.0 | 0.0 | 0.15 | -34.78 | 0.0 | -0.01 | 0.0 | 0.0 | 2.35 | -41.01 | 0.0 | 1.28 | 14.29 | 0.0 | 0.85 | 4.94 | 0.0 | 0.13 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 8.91 | -79.9 | 0.0 |
| 20Q1 (1) | 0.43 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 3.98 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 44.33 | 0.0 | 0.0 |
