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) | 1.62 | -30.47 | -0.71 | 0 | -1.14 | 0 | 0.3 | 0 | 0.91 | -35.92 | 0.18 | 28.57 | 0 | 0 | 1.51 | 33.65 | 0.94 | -3.09 | 0.89 | 9.88 | 0.19 | 11.76 | 0.01 | 0.0 | 148.62 | -36.85 |
| 2023 (9) | 2.33 | 0 | -0.91 | 0 | -0.43 | 0 | -0.2 | 0 | 1.42 | 647.37 | 0.14 | 100.0 | 0 | 0 | 1.13 | 128.32 | 0.97 | 22.78 | 0.81 | 19.12 | 0.17 | -19.05 | 0.01 | 0.0 | 235.35 | 0 |
| 2022 (8) | -0.18 | 0 | 0.37 | 0 | -0.39 | 0 | -0.14 | 0 | 0.19 | -77.38 | 0.07 | 40.0 | 0 | 0 | 0.50 | 25.41 | 0.79 | -26.17 | 0.68 | -23.6 | 0.21 | -16.0 | 0.01 | 0.0 | -20.00 | 0 |
| 2021 (7) | 1.0 | 92.31 | -0.16 | 0 | -0.76 | 0 | -0.04 | 0 | 0.84 | 180.0 | 0.05 | -68.75 | 0 | 0 | 0.40 | -73.62 | 1.07 | 17.58 | 0.89 | 21.92 | 0.25 | 0.0 | 0.01 | -50.0 | 86.96 | 67.22 |
| 2020 (6) | 0.52 | 173.68 | -0.22 | 0 | -0.54 | 0 | -0.03 | 0 | 0.3 | 0 | 0.16 | 33.33 | 0 | 0 | 1.50 | 40.33 | 0.91 | 19.74 | 0.73 | 21.67 | 0.25 | -3.85 | 0.02 | 0.0 | 52.00 | 140.84 |
| 2019 (5) | 0.19 | -24.0 | -0.47 | 0 | -0.26 | 0 | -0.06 | 0 | -0.28 | 0 | 0.12 | -25.0 | 0 | 0 | 1.07 | -29.14 | 0.76 | 49.02 | 0.6 | 57.89 | 0.26 | 23.81 | 0.02 | -33.33 | 21.59 | -46.45 |
| 2018 (4) | 0.25 | -83.33 | -0.16 | 0 | -0.95 | 0 | -0.08 | 0 | 0.09 | -93.38 | 0.16 | 23.08 | 0 | 0 | 1.51 | 20.06 | 0.51 | -29.17 | 0.38 | -9.52 | 0.21 | 5.0 | 0.03 | 0.0 | 40.32 | -82.53 |
| 2017 (3) | 1.5 | 20.97 | -0.14 | 0 | -0.3 | 0 | 0 | 0 | 1.36 | 65.85 | 0.13 | -72.34 | 0 | 0 | 1.26 | -68.57 | 0.72 | 0.0 | 0.42 | -12.5 | 0.2 | 11.11 | 0.03 | 50.0 | 230.77 | 26.55 |
| 2016 (2) | 1.24 | 0 | -0.42 | 0 | -0.16 | 0 | -0.01 | 0 | 0.82 | 0 | 0.47 | -64.93 | 0 | 0 | 4.00 | -62.54 | 0.72 | -11.11 | 0.48 | -31.43 | 0.18 | 63.64 | 0.02 | 100.0 | 182.35 | 0 |
| 2015 (1) | -0.23 | 0 | -1.03 | 0 | 1.1 | 0 | 0.18 | -75.68 | -1.26 | 0 | 1.34 | 570.0 | 0 | 0 | 10.67 | 544.39 | 0.81 | 39.66 | 0.7 | -1.41 | 0.11 | 22.22 | 0.01 | 0.0 | -28.05 | 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) | 1.01 | 260.71 | 405.0 | -0.8 | -480.95 | -433.33 | -0.33 | 54.17 | -294.12 | -0.01 | -103.33 | 96.15 | 0.21 | -57.14 | 320.0 | 0.02 | -60.0 | -77.78 | 0 | 0 | 0 | 0.70 | -57.77 | -76.69 | 0.2 | -9.09 | -35.48 | 0.2 | 5.26 | -16.67 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 404.00 | 246.29 | 465.6 |
| 24Q3 (19) | 0.28 | 7.69 | -64.56 | 0.21 | 333.33 | 950.0 | -0.72 | -580.0 | -63.64 | 0.3 | 1600.0 | 500.0 | 0.49 | 188.24 | -39.51 | 0.05 | -50.0 | 66.67 | 0 | 0 | 0 | 1.65 | -49.17 | 77.67 | 0.22 | -26.67 | -35.29 | 0.19 | -24.0 | -36.67 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 116.67 | 34.62 | -49.79 |
| 24Q2 (18) | 0.26 | 271.43 | -36.59 | -0.09 | -200.0 | 79.55 | 0.15 | 162.5 | 600.0 | -0.02 | -200.0 | -133.33 | 0.17 | 325.0 | 666.67 | 0.1 | 900.0 | 400.0 | 0 | 0 | 0 | 3.25 | 841.56 | 437.34 | 0.3 | 30.43 | -3.23 | 0.25 | 8.7 | -10.71 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 86.67 | 246.67 | -32.36 |
| 24Q1 (17) | 0.07 | -65.0 | -92.39 | -0.03 | 80.0 | 91.18 | -0.24 | -241.18 | -84.62 | 0.02 | 107.69 | 140.0 | 0.04 | -20.0 | -93.1 | 0.01 | -88.89 | 0 | 0 | 0 | 0 | 0.34 | -88.47 | 0 | 0.23 | -25.81 | 1050.0 | 0.23 | -4.17 | 2400.0 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 25.00 | -65.0 | -99.18 |
| 23Q4 (16) | 0.2 | -74.68 | 124.39 | -0.15 | -850.0 | -127.78 | 0.17 | 138.64 | 142.86 | -0.26 | -620.0 | -550.0 | 0.05 | -93.83 | 117.86 | 0.09 | 200.0 | 200.0 | 0 | 0 | 0 | 2.99 | 221.93 | 255.81 | 0.31 | -8.82 | 82.35 | 0.24 | -20.0 | 71.43 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 71.43 | -69.26 | 116.55 |
| 23Q3 (15) | 0.79 | 92.68 | 154.84 | 0.02 | 104.55 | 113.33 | -0.44 | -1366.67 | -10.0 | 0.05 | -16.67 | 0 | 0.81 | 2800.0 | 406.25 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 0.93 | 53.72 | 233.44 | 0.34 | 9.68 | 41.67 | 0.3 | 7.14 | 30.43 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 232.35 | 81.35 | 109.87 |
| 23Q2 (14) | 0.41 | -55.43 | 95.24 | -0.44 | -29.41 | -1366.67 | -0.03 | 76.92 | 76.92 | 0.06 | 220.0 | 200.0 | -0.03 | -105.17 | -116.67 | 0.02 | 0 | -33.33 | 0 | 0 | 0 | 0.60 | 0 | -33.74 | 0.31 | 1450.0 | 55.0 | 0.28 | 2900.0 | 100.0 | 0.04 | 0.0 | -33.33 | 0 | 0 | 0 | 128.12 | -95.82 | 22.02 |
| 23Q1 (13) | 0.92 | 212.2 | 666.67 | -0.34 | -162.96 | 0 | -0.13 | -285.71 | -285.71 | -0.05 | -25.0 | -25.0 | 0.58 | 307.14 | 383.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.02 | -88.24 | -88.89 | -0.01 | -107.14 | -105.88 | 0.04 | -20.0 | -33.33 | 0 | 0 | 0 | 3066.67 | 810.57 | 5777.78 |
| 22Q4 (12) | -0.82 | -364.52 | -195.35 | 0.54 | 460.0 | 775.0 | 0.07 | 117.5 | 133.33 | -0.04 | 0 | -300.0 | -0.28 | -275.0 | -135.9 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 0.84 | 201.68 | 0 | 0.17 | -29.17 | -51.43 | 0.14 | -39.13 | -51.72 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -431.58 | -489.81 | -275.64 |
| 22Q3 (11) | 0.31 | 47.62 | -3.12 | -0.15 | -400.0 | -225.0 | -0.4 | -207.69 | 11.11 | 0 | 100.0 | -100.0 | 0.16 | -11.11 | -63.64 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.28 | -69.45 | -18.38 | 0.24 | 20.0 | 14.29 | 0.23 | 64.29 | 21.05 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 110.71 | 5.44 | -13.5 |
| 22Q2 (10) | 0.21 | 75.0 | 180.77 | -0.03 | 0 | 62.5 | -0.13 | -285.71 | -244.44 | -0.06 | -50.0 | -500.0 | 0.18 | 50.0 | 152.94 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 0.91 | 233.74 | 193.62 | 0.2 | 11.11 | -20.0 | 0.14 | -17.65 | -33.33 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 105.00 | 101.25 | 209.04 |
| 22Q1 (9) | 0.12 | -86.05 | 33.33 | 0 | 100.0 | 100.0 | 0.07 | 133.33 | 138.89 | -0.04 | -300.0 | 50.0 | 0.12 | -84.62 | 700.0 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 0.27 | 0 | -72.86 | 0.18 | -48.57 | -28.0 | 0.17 | -41.38 | -15.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 52.17 | -78.77 | 50.72 |
| 21Q4 (8) | 0.86 | 168.75 | 244.0 | -0.08 | -166.67 | 27.27 | -0.21 | 53.33 | 59.62 | -0.01 | -116.67 | 80.0 | 0.78 | 77.27 | 457.14 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.35 | 66.67 | 2.94 | 0.29 | 52.63 | 20.83 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 245.71 | 91.96 | 194.86 |
| 21Q3 (7) | 0.32 | 223.08 | 28.0 | 0.12 | 250.0 | 1300.0 | -0.45 | -600.0 | -1000.0 | 0.06 | 700.0 | 0 | 0.44 | 229.41 | 83.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.34 | 9.9 | -2.73 | 0.21 | -16.0 | -30.0 | 0.19 | -9.52 | -26.92 | 0.06 | 0.0 | 0.0 | 0 | 0 | -100.0 | 128.00 | 232.92 | 68.96 |
| 21Q2 (6) | -0.26 | -388.89 | -285.71 | -0.08 | 27.27 | 42.86 | 0.09 | 150.0 | 400.0 | -0.01 | 87.5 | -106.25 | -0.34 | -1600.0 | 0 | 0.01 | -66.67 | -90.0 | 0 | 0 | 0 | 0.31 | -69.15 | -92.36 | 0.25 | 0.0 | 108.33 | 0.21 | 5.0 | 90.91 | 0.06 | 0.0 | 0.0 | 0 | 0 | -100.0 | -96.30 | -378.19 | -223.81 |
| 21Q1 (5) | 0.09 | -64.0 | 164.29 | -0.11 | 0.0 | -466.67 | -0.18 | 65.38 | -500.0 | -0.08 | -60.0 | 52.94 | -0.02 | -114.29 | 81.82 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 1.01 | -2.35 | 145.64 | 0.25 | -26.47 | 66.67 | 0.2 | -16.67 | 81.82 | 0.06 | 0.0 | 0.0 | 0 | 0 | -100.0 | 34.62 | -58.46 | 144.51 |
| 20Q4 (4) | 0.25 | 0.0 | 0.0 | -0.11 | -1000.0 | 0.0 | -0.52 | -1140.0 | 0.0 | -0.05 | 0 | 0.0 | 0.14 | -41.67 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 1.03 | 193.81 | 0.0 | 0.34 | 13.33 | 0.0 | 0.24 | -7.69 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 83.33 | 10.0 | 0.0 |
| 20Q3 (3) | 0.25 | 78.57 | 0.0 | -0.01 | 92.86 | 0.0 | 0.05 | 266.67 | 0.0 | 0 | -100.0 | 0.0 | 0.24 | 0 | 0.0 | 0.01 | -90.0 | 0.0 | 0 | 0 | 0.0 | 0.35 | -91.37 | 0.0 | 0.3 | 150.0 | 0.0 | 0.26 | 136.36 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 75.76 | -2.6 | 0.0 |
| 20Q2 (2) | 0.14 | 200.0 | 0.0 | -0.14 | -566.67 | 0.0 | -0.03 | 0.0 | 0.0 | 0.16 | 194.12 | 0.0 | 0 | 100.0 | 0.0 | 0.1 | 900.0 | 0.0 | 0 | 0 | 0.0 | 4.07 | 891.87 | 0.0 | 0.12 | -20.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 77.78 | 200.0 | 0.0 |
| 20Q1 (1) | -0.14 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -77.78 | 0.0 | 0.0 |
