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) | 1.68 | 1300.0 | 3.45 | 34400.0 | -0.47 | 0 | -0.81 | 0 | 5.13 | 3846.15 | 0.28 | 250.0 | 0 | 0 | 1.01 | -9.38 | 8.05 | 0 | 9.46 | 2325.64 | 0.28 | -24.32 | 0 | 0 | 17.25 | 10.68 |
| 2023 (9) | 0.12 | 0 | 0.01 | -98.31 | 0 | 0 | 0.13 | 0 | 0.13 | 8.33 | 0.08 | -75.0 | 0 | 0 | 1.11 | -82.79 | -0.19 | 0 | 0.39 | 0 | 0.37 | -5.13 | 0.01 | 0.0 | 15.58 | 0 |
| 2022 (8) | -0.47 | 0 | 0.59 | -67.4 | -1.0 | 0 | -1.11 | 0 | 0.12 | -84.42 | 0.32 | 166.67 | 0 | 0 | 6.46 | 262.56 | -1.57 | 0 | -0.55 | 0 | 0.39 | -2.5 | 0.01 | 0.0 | 0.00 | 0 |
| 2021 (7) | -1.04 | 0 | 1.81 | 0 | -0.28 | 0 | 0.01 | -97.37 | 0.77 | 0 | 0.12 | 140.0 | 0 | 0 | 1.78 | 142.85 | -1.16 | 0 | -1.18 | 0 | 0.4 | -13.04 | 0.01 | 0.0 | 0.00 | 0 |
| 2020 (6) | 0.12 | -87.63 | -1.63 | 0 | -0.28 | 0 | 0.38 | 245.45 | -1.51 | 0 | 0.05 | -75.0 | 0 | 0 | 0.73 | -71.37 | -0.39 | 0 | 0.15 | 400.0 | 0.46 | -4.17 | 0.01 | 0.0 | 19.35 | -89.62 |
| 2019 (5) | 0.97 | -56.5 | 2.29 | 0 | -3.45 | 0 | 0.11 | -80.0 | 3.26 | 831.43 | 0.2 | -20.0 | 0 | 0 | 2.56 | 10.97 | -0.37 | 0 | 0.03 | -97.03 | 0.48 | 4.35 | 0.01 | 0.0 | 186.54 | 23.8 |
| 2018 (4) | 2.23 | 1138.89 | -1.88 | 0 | -0.56 | 0 | 0.55 | 0 | 0.35 | 0 | 0.25 | -57.63 | 0 | 0 | 2.31 | -47.95 | 0.5 | -66.67 | 1.01 | 18.82 | 0.46 | 17.95 | 0.01 | 0 | 150.68 | 937.99 |
| 2017 (3) | 0.18 | -93.33 | -7.52 | 0 | -0.12 | 0 | -0.55 | 0 | -7.34 | 0 | 0.59 | 11.32 | 0 | 0 | 4.44 | 31.59 | 1.5 | -35.62 | 0.85 | -56.85 | 0.39 | 11.43 | 0 | 0 | 14.52 | -87.53 |
| 2016 (2) | 2.7 | 59.76 | -2.69 | 0 | 1.59 | 0 | -0.03 | 0 | 0.01 | -99.87 | 0.53 | 65.62 | 0 | 0 | 3.37 | 68.47 | 2.33 | -1.69 | 1.97 | -18.93 | 0.35 | -5.41 | 0 | 0 | 116.38 | 92.82 |
| 2015 (1) | 1.69 | -47.35 | 5.93 | 498.99 | -1.21 | 0 | 0.06 | 0 | 7.62 | 81.43 | 0.32 | -36.0 | 0 | 0 | 2.00 | -30.47 | 2.37 | 3.49 | 2.43 | -14.13 | 0.37 | -13.95 | 0 | 0 | 60.36 | -38.7 |
| 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) | 4.56 | 445.45 | 9020.0 | -0.1 | -105.52 | -66.67 | 0 | 100.0 | 0 | 0.28 | 211.11 | -50.88 | 4.46 | 810.2 | 44700.0 | 0.06 | 0.0 | 200.0 | 0 | 0 | 0 | 1.05 | 88.27 | 21.37 | 1.37 | -57.98 | 813.33 | 1.58 | -67.22 | 890.0 | 0.05 | -16.67 | -44.44 | 0 | 0 | 0 | 279.75 | 1134.24 | 0 |
| 24Q3 (19) | -1.32 | -2300.0 | -588.89 | 1.81 | 2362.5 | 18200.0 | -0.47 | 0 | 0 | 0.09 | 112.86 | 123.08 | 0.49 | 2550.0 | 88.46 | 0.06 | -33.33 | 200.0 | 0 | 0 | 0 | 0.56 | -63.78 | -42.51 | 3.26 | 59.8 | 32700.0 | 4.82 | 241.84 | 792.59 | 0.06 | -25.0 | -33.33 | 0 | 0 | 0 | -27.05 | -771.72 | -163.11 |
| 24Q2 (18) | 0.06 | 103.7 | -79.31 | -0.08 | -104.4 | -180.0 | 0 | 0 | 0 | -0.7 | -45.83 | -438.46 | -0.02 | -110.0 | -105.13 | 0.09 | 28.57 | 200.0 | 0 | 0 | 0 | 1.54 | 20.43 | -37.84 | 2.04 | 47.83 | 986.96 | 1.41 | -14.02 | 1466.67 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 4.03 | 104.28 | -97.5 |
| 24Q1 (17) | -1.62 | -3340.0 | -224.0 | 1.82 | 3133.33 | 18300.0 | 0 | 0 | 0 | -0.48 | -184.21 | -633.33 | 0.2 | 2100.0 | 139.22 | 0.07 | 250.0 | 600.0 | 0 | 0 | 0 | 1.28 | 47.81 | 106.03 | 1.38 | 820.0 | 1480.0 | 1.64 | 920.0 | 4200.0 | 0.08 | -11.11 | -20.0 | 0 | 0 | 0 | -94.19 | 0 | 88.7 |
| 23Q4 (16) | 0.05 | -81.48 | 129.41 | -0.06 | -500.0 | -125.0 | 0 | 0 | 0 | 0.57 | 246.15 | 670.0 | -0.01 | -103.85 | -114.29 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.87 | -10.82 | -59.02 | 0.15 | 1600.0 | 165.22 | -0.2 | -137.04 | 75.31 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (15) | 0.27 | -6.9 | -25.0 | -0.01 | -110.0 | 99.07 | 0 | 0 | 0 | -0.39 | -200.0 | -225.0 | 0.26 | -33.33 | 136.62 | 0.02 | -33.33 | -91.3 | 0 | 0 | 0 | 0.97 | -60.84 | -95.27 | -0.01 | 95.65 | 97.56 | 0.54 | 500.0 | 100.0 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 42.86 | -73.4 | -55.95 |
| 23Q2 (14) | 0.29 | 158.0 | 170.73 | 0.1 | 1100.0 | -94.08 | 0 | 0 | 0 | -0.13 | -244.44 | 66.67 | 0.39 | 176.47 | -69.53 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 2.48 | 299.17 | 43.8 | -0.23 | -130.0 | 58.93 | 0.09 | 325.0 | 181.82 | 0.09 | -10.0 | -10.0 | 0 | 0 | 0 | 161.11 | 119.33 | 0 |
| 23Q1 (13) | -0.5 | -194.12 | -100.0 | -0.01 | -104.17 | 96.3 | 0 | 0 | 100.0 | 0.09 | 190.0 | 118.0 | -0.51 | -828.57 | 1.92 | 0.01 | -66.67 | -80.0 | 0 | 0 | 0 | 0.62 | -70.6 | -84.47 | -0.1 | 56.52 | 72.22 | -0.04 | 95.06 | -140.0 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0 | -833.33 | 0 | -566.67 |
| 22Q4 (12) | -0.17 | -147.22 | 0.0 | 0.24 | 122.43 | -84.81 | 0 | 0 | 0 | -0.1 | 16.67 | 23.08 | 0.07 | 109.86 | -95.04 | 0.03 | -86.96 | 200.0 | 0 | 0 | 0 | 2.11 | -89.71 | 161.97 | -0.23 | 43.9 | 50.0 | -0.81 | -400.0 | -92.86 | 0.09 | -10.0 | -10.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (11) | 0.36 | 187.8 | 1000.0 | -1.07 | -163.31 | -923.08 | 0 | 0 | 100.0 | -0.12 | 69.23 | -140.0 | -0.71 | -155.47 | -888.89 | 0.23 | 1050.0 | 1050.0 | 0 | 0 | 0 | 20.54 | 1091.07 | 1737.95 | -0.41 | 26.79 | -41.38 | 0.27 | 345.45 | 228.57 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 97.30 | 0 | 0 |
| 22Q2 (10) | -0.41 | -64.0 | -24.24 | 1.69 | 725.93 | 1436.36 | 0 | 100.0 | 0 | -0.39 | 22.0 | -256.0 | 1.28 | 346.15 | 681.82 | 0.02 | -60.0 | -66.67 | 0 | 0 | 0 | 1.72 | -56.9 | -50.0 | -0.56 | -55.56 | -115.38 | -0.11 | -210.0 | 71.79 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q1 (9) | -0.25 | -47.06 | 50.98 | -0.27 | -117.09 | -2600.0 | -1.0 | 0 | 0 | -0.5 | -284.62 | -733.33 | -0.52 | -136.88 | 0.0 | 0.05 | 400.0 | 66.67 | 0 | 0 | 0 | 4.00 | 396.0 | 162.67 | -0.36 | 21.74 | -140.0 | 0.1 | 123.81 | 162.5 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | -125.00 | 0 | 0 |
| 21Q4 (8) | -0.17 | -325.0 | -189.47 | 1.58 | 1115.38 | 217.04 | 0 | 100.0 | 0 | -0.13 | -160.0 | -181.25 | 1.41 | 1466.67 | 221.55 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.81 | -27.82 | 58.06 | -0.46 | -58.62 | -475.0 | -0.42 | -100.0 | -68.0 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (7) | -0.04 | 87.88 | -150.0 | 0.13 | 18.18 | 316.67 | -0.28 | 0 | 0.0 | -0.05 | -120.0 | -135.71 | 0.09 | 140.91 | 350.0 | 0.02 | -66.67 | -33.33 | 0 | 0 | 0 | 1.12 | -67.6 | -35.57 | -0.29 | -11.54 | -3000.0 | -0.21 | 46.15 | -950.0 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q2 (6) | -0.33 | 35.29 | -57.14 | 0.11 | 1200.0 | -89.52 | 0 | 0 | 0 | 0.25 | 516.67 | 19.05 | -0.22 | 57.69 | -126.19 | 0.06 | 100.0 | 0 | 0 | 0 | 0 | 3.45 | 126.44 | 0 | -0.26 | -73.33 | -100.0 | -0.39 | -143.75 | -186.67 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (5) | -0.51 | -368.42 | -1120.0 | -0.01 | 99.26 | 99.21 | 0 | 0 | 0 | -0.06 | -137.5 | 57.14 | -0.52 | 55.17 | 57.38 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 1.52 | 198.48 | 0 | -0.15 | -87.5 | 16.67 | -0.16 | 36.0 | -300.0 | 0.1 | -9.09 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q4 (4) | 0.19 | 137.5 | 0.0 | -1.35 | -2150.0 | 0.0 | 0 | 100.0 | 0.0 | 0.16 | 14.29 | 0.0 | -1.16 | -5900.0 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.51 | -70.58 | 0.0 | -0.08 | -900.0 | 0.0 | -0.25 | -1150.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q3 (3) | 0.08 | 138.1 | 0.0 | -0.06 | -105.71 | 0.0 | -0.28 | 0 | 0.0 | 0.14 | -33.33 | 0.0 | 0.02 | -97.62 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 1.73 | 0 | 0.0 | 0.01 | 107.69 | 0.0 | -0.02 | -104.44 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | 88.89 | 337.04 | 0.0 |
| 20Q2 (2) | -0.21 | -520.0 | 0.0 | 1.05 | 182.68 | 0.0 | 0 | 0 | 0.0 | 0.21 | 250.0 | 0.0 | 0.84 | 168.85 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.13 | 27.78 | 0.0 | 0.45 | 1225.0 | 0.0 | 0.11 | -8.33 | 0.0 | 0 | 0 | 0.0 | -37.50 | -160.0 | 0.0 |
| 20Q1 (1) | 0.05 | 0.0 | 0.0 | -1.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -1.22 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 62.50 | 0.0 | 0.0 |
