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) | 2.61 | 0 | -0.25 | 0 | -2.83 | 0 | -0.1 | 0 | 2.36 | 0 | 0.13 | -51.85 | 0 | 0 | 0.30 | -50.86 | 0.73 | -47.1 | 1.13 | -42.93 | 0.35 | 6.06 | 0.01 | -50.0 | 175.17 | 0 |
| 2023 (9) | -0.15 | 0 | -0.28 | 0 | -0.25 | 0 | 0.05 | 0 | -0.43 | 0 | 0.27 | 440.0 | 0 | 0 | 0.60 | 422.56 | 1.38 | 411.11 | 1.98 | 8.2 | 0.33 | 17.86 | 0.02 | 100.0 | -6.44 | 0 |
| 2022 (8) | 3.28 | 0 | -0.57 | 0 | -2.59 | 0 | -0.15 | 0 | 2.71 | 0 | 0.05 | 25.0 | 0 | 0 | 0.12 | 20.51 | 0.27 | -18.18 | 1.83 | 695.65 | 0.28 | -6.67 | 0.01 | 0.0 | 154.72 | 0 |
| 2021 (7) | -3.18 | 0 | -0.06 | 0 | 2.48 | 0 | 0.25 | 19.05 | -3.24 | 0 | 0.04 | -33.33 | 0 | 0 | 0.10 | -30.45 | 0.33 | -32.65 | 0.23 | -68.49 | 0.3 | -9.09 | 0.01 | 0.0 | -588.89 | 0 |
| 2020 (6) | 2.9 | 383.33 | -0.23 | 0 | -1.26 | 0 | 0.21 | 425.0 | 2.67 | 394.44 | 0.06 | 100.0 | 0 | 0 | 0.14 | 75.97 | 0.49 | -53.33 | 0.73 | -23.16 | 0.33 | -19.51 | 0.01 | -50.0 | 271.03 | 523.36 |
| 2019 (5) | 0.6 | -92.97 | -0.06 | 0 | -0.43 | 0 | 0.04 | 33.33 | 0.54 | -93.59 | 0.03 | -57.14 | 0 | 0 | 0.08 | -49.89 | 1.05 | 150.0 | 0.95 | 11.76 | 0.41 | 46.43 | 0.02 | 100.0 | 43.48 | -94.19 |
| 2018 (4) | 8.53 | 0 | -0.11 | 0 | -7.02 | 0 | 0.03 | 0 | 8.42 | 0 | 0.07 | 75.0 | 0 | 0 | 0.16 | 66.86 | 0.42 | 600.0 | 0.85 | 400.0 | 0.28 | -12.5 | 0.01 | -75.0 | 748.25 | 0 |
| 2017 (3) | -6.46 | 0 | -0.05 | 0 | 5.58 | 0 | -0.06 | 0 | -6.51 | 0 | 0.04 | -20.0 | 0 | 0 | 0.09 | -21.03 | 0.06 | -96.27 | 0.17 | -87.12 | 0.32 | -15.79 | 0.04 | -20.0 | -1218.87 | 0 |
| 2016 (2) | -0.62 | 0 | -0.01 | 0 | -1.36 | 0 | -0.08 | 0 | -0.63 | 0 | 0.05 | -86.49 | 0 | 0 | 0.12 | -82.55 | 1.61 | 257.78 | 1.32 | 158.82 | 0.38 | 5.56 | 0.05 | 0.0 | -35.43 | 0 |
| 2015 (1) | 7.68 | 0 | -0.8 | 0 | -5.36 | 0 | 0.04 | 300.0 | 6.88 | 0 | 0.37 | 12.12 | 0 | 0 | 0.68 | 48.9 | 0.45 | -61.86 | 0.51 | -59.52 | 0.36 | 24.14 | 0.05 | 66.67 | 834.78 | 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) | -2.54 | -197.69 | -608.0 | -0.14 | -180.0 | 0 | 1.24 | 143.36 | 416.67 | -0.12 | -233.33 | -300.0 | -2.68 | -205.1 | -636.0 | 0.04 | 33.33 | 300.0 | 0 | 0 | 0 | 0.34 | 11.22 | 294.61 | -0.24 | -1100.0 | -130.0 | -0.13 | -140.62 | -120.97 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q3 (19) | 2.6 | -16.67 | 456.16 | -0.05 | -150.0 | -25.0 | -2.86 | -39.51 | -2142.86 | 0.09 | 80.0 | 50.0 | 2.55 | -17.74 | 431.17 | 0.03 | 200.0 | -25.0 | 0 | 0 | 0 | 0.30 | 213.93 | -14.63 | -0.02 | 0.0 | -110.0 | 0.32 | 540.0 | -68.32 | 0.09 | 0.0 | 12.5 | 0 | 0 | -100.0 | 634.15 | -71.54 | 1055.56 |
| 24Q2 (18) | 3.12 | 657.14 | 176.11 | -0.02 | 60.0 | 90.48 | -2.05 | -344.05 | -253.45 | 0.05 | 141.67 | -70.59 | 3.1 | 608.2 | 236.96 | 0.01 | -80.0 | -95.24 | 0 | 0 | 0 | 0.10 | -77.18 | -95.05 | -0.02 | -102.0 | -140.0 | 0.05 | -94.38 | -50.0 | 0.09 | 0.0 | 12.5 | 0 | 0 | -100.0 | 2228.57 | 4000.0 | 274.72 |
| 24Q1 (17) | -0.56 | -212.0 | 46.67 | -0.05 | 0 | -66.67 | 0.84 | 250.0 | 1500.0 | -0.12 | -300.0 | 47.83 | -0.61 | -222.0 | 43.52 | 0.05 | 400.0 | 400.0 | 0 | 0 | 0 | 0.42 | 395.35 | 370.41 | 1.0 | 25.0 | 203.03 | 0.89 | 43.55 | 270.83 | 0.09 | 0.0 | 12.5 | 0 | 0 | -100.0 | -57.14 | -181.14 | 82.04 |
| 23Q4 (16) | 0.5 | 168.49 | -50.0 | 0 | 100.0 | 100.0 | 0.24 | 71.43 | 136.92 | 0.06 | 0.0 | -71.43 | 0.5 | 164.94 | -48.45 | 0.01 | -75.0 | 0 | 0 | 0 | 0 | 0.09 | -75.94 | 0 | 0.8 | 300.0 | 166.67 | 0.62 | -38.61 | 58.97 | 0.09 | 12.5 | 28.57 | 0 | -100.0 | -100.0 | 70.42 | 206.12 | -66.9 |
| 23Q3 (15) | -0.73 | -164.6 | -149.66 | -0.04 | 80.95 | -33.33 | 0.14 | 124.14 | 119.72 | 0.06 | -64.71 | 118.75 | -0.77 | -183.7 | -153.47 | 0.04 | -80.95 | 33.33 | 0 | 0 | 0 | 0.35 | -81.81 | 31.44 | 0.2 | 300.0 | 0.0 | 1.01 | 910.0 | -26.81 | 0.08 | 0.0 | 14.29 | 0.01 | 0.0 | 0 | -66.36 | -111.16 | -165.46 |
| 23Q2 (14) | 1.13 | 207.62 | 82.26 | -0.21 | -600.0 | 0 | -0.58 | -866.67 | 60.81 | 0.17 | 173.91 | 183.33 | 0.92 | 185.19 | 48.39 | 0.21 | 2000.0 | 0 | 0 | 0 | 0 | 1.95 | 2070.19 | 0 | 0.05 | -84.85 | 115.62 | 0.1 | -58.33 | 190.91 | 0.08 | 0.0 | 14.29 | 0.01 | 0.0 | 0 | 594.74 | 286.92 | 0 |
| 23Q1 (13) | -1.05 | -205.0 | -683.33 | -0.03 | 0.0 | 94.12 | -0.06 | 90.77 | -124.0 | -0.23 | -209.52 | -109.09 | -1.08 | -211.34 | -227.27 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.09 | 0 | -2.52 | 0.33 | 10.0 | 230.0 | 0.24 | -38.46 | 50.0 | 0.08 | 14.29 | 14.29 | 0.01 | 0.0 | 0 | -318.18 | -249.55 | -506.57 |
| 22Q4 (12) | 1.0 | -31.97 | 444.83 | -0.03 | 0.0 | -200.0 | -0.65 | 8.45 | -1200.0 | 0.21 | 165.62 | 162.5 | 0.97 | -32.64 | 423.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.3 | 50.0 | 1400.0 | 0.39 | -71.74 | 533.33 | 0.07 | 0.0 | 0.0 | 0.01 | 0 | 0 | 212.77 | 109.87 | 0 |
| 22Q3 (11) | 1.47 | 137.1 | 77.11 | -0.03 | 0 | -200.0 | -0.71 | 52.03 | -184.0 | -0.32 | -633.33 | -3100.0 | 1.44 | 132.26 | 75.61 | 0.03 | 0 | 200.0 | 0 | 0 | 0 | 0.27 | 0 | 159.26 | 0.2 | 162.5 | 281.82 | 1.38 | 1354.55 | 1154.55 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 101.38 | 0 | -78.01 |
| 22Q2 (10) | 0.62 | 244.44 | 146.62 | 0 | 100.0 | 100.0 | -1.48 | -692.0 | -152.48 | 0.06 | 154.55 | -66.67 | 0.62 | 287.88 | 145.93 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.32 | -420.0 | -346.15 | -0.11 | -168.75 | -283.33 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (9) | 0.18 | 162.07 | 107.53 | -0.51 | -5000.0 | -2450.0 | 0.25 | 600.0 | 600.0 | -0.11 | -237.5 | -1000.0 | -0.33 | -10.0 | 86.31 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.09 | 8.11 | -7.83 | 0.1 | 400.0 | -65.52 | 0.16 | 277.78 | 14.29 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 78.26 | 0 | 107.2 |
| 21Q4 (8) | -0.29 | -134.94 | -131.87 | -0.01 | 0.0 | 50.0 | -0.05 | 80.0 | 90.91 | 0.08 | 900.0 | 300.0 | -0.3 | -136.59 | -133.71 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.09 | -18.07 | -47.49 | 0.02 | 118.18 | -88.24 | -0.09 | -181.82 | -134.62 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q3 (7) | 0.83 | 162.41 | 0 | -0.01 | 50.0 | 0.0 | -0.25 | -108.87 | 89.8 | -0.01 | -105.56 | -111.11 | 0.82 | 160.74 | 8300.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.10 | 9.78 | 21.44 | -0.11 | -184.62 | -184.62 | 0.11 | 83.33 | -69.44 | 0.07 | -12.5 | -12.5 | 0 | 0 | 0 | 461.11 | 148.54 | 0 |
| 21Q2 (6) | -1.33 | 44.35 | -224.3 | -0.02 | 0.0 | 33.33 | 2.82 | 5740.0 | 872.41 | 0.18 | 1900.0 | 350.0 | -1.35 | 43.98 | -229.81 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.09 | -5.21 | -56.4 | 0.13 | -55.17 | 127.08 | 0.06 | -57.14 | 112.0 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | -950.00 | 12.55 | 0 |
| 21Q1 (5) | -2.39 | -362.64 | -356.99 | -0.02 | 0.0 | 88.24 | -0.05 | 90.91 | -103.45 | -0.01 | 75.0 | -107.69 | -2.41 | -370.79 | -417.11 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.10 | -38.4 | 5.1 | 0.29 | 70.59 | -57.35 | 0.14 | -46.15 | -76.67 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -1086.36 | -505.89 | -894.33 |
| 20Q4 (4) | 0.91 | 0 | 0.0 | -0.02 | -100.0 | 0.0 | -0.55 | 77.55 | 0.0 | -0.04 | -144.44 | 0.0 | 0.89 | 9000.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.16 | 89.45 | 0.0 | 0.17 | 30.77 | 0.0 | 0.26 | -27.78 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 267.65 | 0 | 0.0 |
| 20Q3 (3) | 0 | -100.0 | 0.0 | -0.01 | 66.67 | 0.0 | -2.45 | -944.83 | 0.0 | 0.09 | 125.0 | 0.0 | -0.01 | -100.96 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.09 | -60.58 | 0.0 | 0.13 | 127.08 | 0.0 | 0.36 | 172.0 | 0.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (2) | 1.07 | 15.05 | 0.0 | -0.03 | 82.35 | 0.0 | 0.29 | -80.0 | 0.0 | 0.04 | -69.23 | 0.0 | 1.04 | 36.84 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.22 | 128.48 | 0.0 | -0.48 | -170.59 | 0.0 | -0.5 | -183.33 | 0.0 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (1) | 0.93 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.10 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 136.76 | 0.0 | 0.0 |
