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) | 0.04 | -69.23 | -0.03 | 0 | -0.13 | 0 | -0.03 | 0 | 0.01 | -98.78 | 0.04 | 100.0 | 0 | 0 | 1.20 | 101.2 | -0.77 | 0 | -0.05 | 0 | 0.14 | -12.5 | 0.25 | 56.25 | 11.76 | -99.1 |
| 2023 (9) | 0.13 | 0 | 0.69 | 91.67 | -0.67 | 0 | 0.02 | 0 | 0.82 | 811.11 | 0.02 | -66.67 | 0 | 0 | 0.60 | -49.2 | -0.57 | 0 | -0.31 | 0 | 0.16 | -36.0 | 0.16 | -23.81 | 1300.00 | 0 |
| 2022 (8) | -0.27 | 0 | 0.36 | 0 | -0.53 | 0 | -0.02 | 0 | 0.09 | -74.29 | 0.06 | 200.0 | 0 | 0 | 1.18 | 241.85 | 0.19 | -54.76 | 0.48 | -9.43 | 0.25 | -13.79 | 0.21 | -27.59 | -28.72 | 0 |
| 2021 (7) | 0.97 | 169.44 | -0.62 | 0 | -0.08 | 0 | -0.01 | 0 | 0.35 | 0 | 0.02 | -33.33 | 0 | 0 | 0.34 | -48.85 | 0.42 | 0 | 0.53 | 0 | 0.29 | -3.33 | 0.29 | -9.38 | 87.39 | -29.6 |
| 2020 (6) | 0.36 | -40.0 | -0.43 | 0 | -0.31 | 0 | -0.02 | 0 | -0.07 | 0 | 0.03 | 50.0 | 0 | 0 | 0.67 | 75.96 | -0.4 | 0 | -0.33 | 0 | 0.3 | -3.23 | 0.32 | -5.88 | 124.14 | 61.38 |
| 2019 (5) | 0.6 | 140.0 | -0.11 | 0 | -0.19 | 0 | 0 | 0 | 0.49 | 145.0 | 0.02 | -81.82 | 0 | 0 | 0.38 | -80.74 | -0.01 | 0 | 0.13 | 0 | 0.31 | 14.81 | 0.34 | -2.86 | 76.92 | 32.31 |
| 2018 (4) | 0.25 | -72.83 | -0.05 | 0 | -1.01 | 0 | -0.01 | 0 | 0.2 | 0 | 0.11 | -96.18 | 0 | 0 | 1.99 | -94.05 | -0.31 | 0 | -0.19 | 0 | 0.27 | 58.82 | 0.35 | -10.26 | 58.14 | -5.84 |
| 2017 (3) | 0.92 | -50.54 | -2.32 | 0 | 0.8 | 25.0 | 0.08 | 0 | -1.4 | 0 | 2.88 | 125.0 | 0 | 0 | 33.41 | 93.68 | 1.05 | 16.67 | 0.93 | 19.23 | 0.17 | 70.0 | 0.39 | 2.63 | 61.74 | -58.17 |
| 2016 (2) | 1.86 | 106.67 | -2.03 | 0 | 0.64 | 0 | -0.07 | 0 | -0.17 | 0 | 1.28 | 753.33 | 0 | 0 | 17.25 | 609.58 | 0.9 | 47.54 | 0.78 | 36.84 | 0.1 | 11.11 | 0.38 | -2.56 | 147.62 | 72.22 |
| 2015 (1) | 0.9 | -48.57 | 0.72 | 0 | -1.13 | 0 | 0.01 | 0 | 1.62 | 2600.0 | 0.15 | -88.1 | 0 | 0 | 2.43 | -85.84 | 0.61 | -54.14 | 0.57 | -58.39 | 0.09 | 0.0 | 0.39 | 2.63 | 85.71 | -9.88 |
| 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) | 0.17 | 180.95 | -39.29 | -0.07 | 58.82 | -75.0 | -0.03 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 0.1 | 126.32 | -58.33 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 1.25 | 0 | 8.75 | -0.18 | -5.88 | -50.0 | -0.17 | 0 | -21.43 | 0.03 | 0.0 | -25.0 | 0.07 | 0.0 | 40.0 | 0.00 | 100.0 | 0 |
| 24Q3 (19) | -0.21 | -133.33 | -600.0 | -0.17 | -137.78 | -30.77 | -0.03 | 0.0 | 92.86 | 0 | 100.0 | -100.0 | -0.38 | -205.56 | -137.5 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.17 | 34.62 | -70.0 | 0 | -100.0 | -100.0 | 0.03 | -25.0 | -25.0 | 0.07 | 16.67 | 75.0 | -210.00 | -740.0 | -1230.0 |
| 24Q2 (18) | -0.09 | -152.94 | 35.71 | 0.45 | 287.5 | -18.18 | -0.03 | 0.0 | 83.33 | -0.01 | 75.0 | 0 | 0.36 | 614.29 | -12.2 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1.22 | 0.0 | -6.1 | -0.26 | -62.5 | -30.0 | 0.26 | 273.33 | 300.0 | 0.04 | 0.0 | 0.0 | 0.06 | 20.0 | 50.0 | -25.00 | 0 | 0 |
| 24Q1 (17) | 0.17 | -39.29 | 750.0 | -0.24 | -500.0 | -177.42 | -0.03 | 0.0 | 0.0 | -0.04 | -500.0 | 0 | -0.07 | -129.17 | -121.21 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1.22 | 6.1 | -10.98 | -0.16 | -33.33 | 0.0 | -0.15 | -7.14 | 6.25 | 0.04 | 0.0 | 0.0 | 0.05 | 0.0 | 25.0 | 0.00 | 0 | 0 |
| 23Q4 (16) | 0.28 | 1033.33 | 216.67 | -0.04 | 69.23 | -500.0 | -0.03 | 92.86 | 0.0 | 0.01 | 0.0 | 0.0 | 0.24 | 250.0 | 204.35 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 1.15 | 0 | -64.37 | -0.12 | -20.0 | 0.0 | -0.14 | -227.27 | -40.0 | 0.04 | 0.0 | 0.0 | 0.05 | 25.0 | 66.67 | 0.00 | 100.0 | 0 |
| 23Q3 (15) | -0.03 | 78.57 | -130.0 | -0.13 | -123.64 | -44.44 | -0.42 | -133.33 | 19.23 | 0.01 | 0 | 200.0 | -0.16 | -139.02 | -1700.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.1 | 50.0 | 9.09 | 0.11 | 184.62 | 120.0 | 0.04 | 0.0 | -42.86 | 0.04 | 0.0 | -20.0 | -15.79 | 0 | -126.84 |
| 23Q2 (14) | -0.14 | -800.0 | -380.0 | 0.55 | 77.42 | 14.58 | -0.18 | -500.0 | -460.0 | 0 | 0 | -100.0 | 0.41 | 24.24 | -22.64 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1.30 | -5.19 | 122.08 | -0.2 | -25.0 | -211.11 | -0.13 | 18.75 | -148.15 | 0.04 | 0.0 | -42.86 | 0.04 | 0.0 | -33.33 | 0.00 | 0 | -100.0 |
| 23Q1 (13) | 0.02 | 108.33 | 110.53 | 0.31 | 3000.0 | 720.0 | -0.03 | 0.0 | 0.0 | 0 | -100.0 | 100.0 | 0.33 | 243.48 | 237.5 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 1.37 | -57.53 | 141.1 | -0.16 | -33.33 | -166.67 | -0.16 | -60.0 | -161.54 | 0.04 | 0.0 | -42.86 | 0.04 | 33.33 | -33.33 | 0.00 | 0 | 100.0 |
| 22Q4 (12) | -0.24 | -340.0 | -164.86 | 0.01 | 111.11 | 106.67 | -0.03 | 94.23 | 0.0 | 0.01 | 200.0 | 0 | -0.23 | -2400.0 | -204.55 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 3.23 | 61.29 | 0 | -0.12 | -9.09 | -166.67 | -0.1 | -300.0 | -152.63 | 0.04 | -42.86 | -42.86 | 0.03 | -40.0 | -50.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (11) | 0.1 | 100.0 | -77.78 | -0.09 | -118.75 | 78.05 | -0.52 | -1140.0 | -2700.0 | -0.01 | -150.0 | 0 | 0.01 | -98.11 | -75.0 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 2.00 | 242.0 | 0 | -0.11 | -161.11 | -283.33 | 0.05 | -81.48 | -68.75 | 0.07 | 0.0 | 0.0 | 0.05 | -16.67 | -28.57 | 58.82 | 370.59 | -60.78 |
| 22Q2 (10) | 0.05 | 126.32 | -61.54 | 0.48 | 1060.0 | 0 | 0.05 | 266.67 | 266.67 | 0.02 | 140.0 | 0.0 | 0.53 | 320.83 | 307.69 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.58 | 2.92 | 0 | 0.18 | -25.0 | -5.26 | 0.27 | 3.85 | 42.11 | 0.07 | 0.0 | 0.0 | 0.06 | 0.0 | -25.0 | 12.50 | 125.66 | -67.31 |
| 22Q1 (9) | -0.19 | -151.35 | -733.33 | -0.05 | 66.67 | 16.67 | -0.03 | 0.0 | 0.0 | -0.05 | 0 | -66.67 | -0.24 | -209.09 | -700.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.57 | 0 | -27.27 | 0.24 | 33.33 | 2500.0 | 0.26 | 36.84 | 2700.0 | 0.07 | 0.0 | 0.0 | 0.06 | 0.0 | -25.0 | -48.72 | -142.13 | -327.35 |
| 21Q4 (8) | 0.37 | -17.78 | 146.67 | -0.15 | 63.41 | -400.0 | -0.03 | -250.0 | 0.0 | 0 | 0 | 100.0 | 0.22 | 450.0 | 83.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.18 | 200.0 | 0 | 0.19 | 18.75 | 1050.0 | 0.07 | 0.0 | 0.0 | 0.06 | -14.29 | -25.0 | 115.62 | -22.92 | 0.21 |
| 21Q3 (7) | 0.45 | 246.15 | 246.15 | -0.41 | 0 | -7.89 | 0.02 | 166.67 | 150.0 | 0 | -100.0 | -100.0 | 0.04 | -69.23 | 116.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.06 | -68.42 | 146.15 | 0.16 | -15.79 | 633.33 | 0.07 | 0.0 | -12.5 | 0.07 | -12.5 | -12.5 | 150.00 | 292.31 | 50.0 |
| 21Q2 (6) | 0.13 | 333.33 | -27.78 | 0 | 100.0 | 0 | -0.03 | 0.0 | 85.0 | 0.02 | 166.67 | 0 | 0.13 | 533.33 | -27.78 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.19 | 2000.0 | 218.75 | 0.19 | 2000.0 | 218.75 | 0.07 | 0.0 | -12.5 | 0.08 | 0.0 | 0.0 | 38.24 | 78.43 | 0 |
| 21Q1 (5) | 0.03 | -80.0 | 130.0 | -0.06 | -100.0 | -100.0 | -0.03 | 0.0 | 40.0 | -0.03 | -50.0 | -50.0 | -0.03 | -125.0 | 76.92 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.78 | -2.34 | -20.31 | -0.01 | 0 | 91.67 | -0.01 | 50.0 | 90.91 | 0.07 | 0.0 | -12.5 | 0.08 | 0.0 | 0.0 | 21.43 | -81.43 | 110.71 |
| 20Q4 (4) | 0.15 | 15.38 | 0.0 | -0.03 | 92.11 | 0.0 | -0.03 | 25.0 | 0.0 | -0.02 | -200.0 | 0.0 | 0.12 | 148.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.80 | -5.6 | 0.0 | 0 | 100.0 | 0.0 | -0.02 | 33.33 | 0.0 | 0.07 | -12.5 | 0.0 | 0.08 | 0.0 | 0.0 | 115.38 | 15.38 | 0.0 |
| 20Q3 (3) | 0.13 | -27.78 | 0.0 | -0.38 | 0 | 0.0 | -0.04 | 80.0 | 0.0 | 0.02 | 0 | 0.0 | -0.25 | -238.89 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.85 | -15.25 | 0.0 | -0.13 | 18.75 | 0.0 | -0.03 | 81.25 | 0.0 | 0.08 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 100.00 | 0 | 0.0 |
| 20Q2 (2) | 0.18 | 280.0 | 0.0 | 0 | 100.0 | 0.0 | -0.2 | -300.0 | 0.0 | 0 | 100.0 | 0.0 | 0.18 | 238.46 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.00 | 2.0 | 0.0 | -0.16 | -33.33 | 0.0 | -0.16 | -45.45 | 0.0 | 0.08 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (1) | -0.1 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -200.00 | 0.0 | 0.0 |
