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) | -0.21 | 0 | 0.03 | 0 | 0.04 | 0 | 0.02 | 100.0 | -0.18 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.26 | 0 | 0.87 | 0 | 0.02 | 0.0 | 0 | 0 | -23.60 | 0 |
| 2023 (9) | -0.23 | 0 | -0.07 | 0 | -0.24 | 0 | 0.01 | -75.0 | -0.3 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.34 | 0 | 0 | 0 | 0.02 | 0.0 | 0.09 | 800.0 | -209.09 | 0 |
| 2022 (8) | -0.1 | 0 | -0.15 | 0 | -0.03 | 0 | 0.04 | 0 | -0.25 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.26 | 0 | -0.31 | 0 | 0.02 | -33.33 | 0.01 | -50.0 | 0.00 | 0 |
| 2021 (7) | -1.07 | 0 | 0.95 | 280.0 | 0.66 | 0 | -0.07 | 0 | -0.12 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.17 | 0 | -0.33 | 0 | 0.03 | -40.0 | 0.02 | -66.67 | 0.00 | 0 |
| 2020 (6) | -0.36 | 0 | 0.25 | 0 | -0.19 | 0 | -0.03 | 0 | -0.11 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.59 | 0 | -1.27 | 0 | 0.05 | -37.5 | 0.06 | -76.92 | 0.00 | 0 |
| 2019 (5) | -0.61 | 0 | -0.54 | 0 | 1.24 | 0 | 0.02 | 100.0 | -1.15 | 0 | 0.06 | -70.0 | -0.62 | 0 | 1.83 | -63.12 | -1.44 | 0 | -1.72 | 0 | 0.08 | 300.0 | 0.26 | 420.0 | 0.00 | 0 |
| 2018 (4) | -0.91 | 0 | 4.48 | 0 | -3.37 | 0 | 0.01 | 0 | 3.57 | 0 | 0.2 | 1900.0 | -0.76 | 0 | 4.98 | 1830.35 | -0.73 | 0 | -1.35 | 0 | 0.02 | 0 | 0.05 | 400.0 | 0.00 | 0 |
| 2017 (3) | 0.03 | -96.91 | -0.62 | 0 | 0.07 | 0 | -0.01 | 0 | -0.59 | 0 | 0.01 | 0 | 0 | 0 | 0.26 | 0 | -0.03 | 0 | 0.03 | 0 | 0 | 0 | 0.01 | 0 | 75.00 | 0 |
| 2016 (2) | 0.97 | -49.48 | -0.47 | 0 | -0.51 | 0 | -0.01 | 0 | 0.5 | -56.14 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.37 | 0 | -0.46 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2015 (1) | 1.92 | 0 | -0.78 | 0 | -0.27 | 0 | 0.02 | 0.0 | 1.14 | 0 | 0.02 | -81.82 | 0 | 0 | 0.32 | -91.72 | 0.28 | 0 | 0.21 | 0 | 0.01 | 0.0 | 0.01 | 0.0 | 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) | -0.05 | 0.0 | -400.0 | -0.06 | 0 | -150.0 | 0.04 | 180.0 | 166.67 | 0 | 0 | -100.0 | -0.11 | -120.0 | -200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.08 | -33.33 | -60.0 | -0.12 | -118.75 | -71.43 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 24Q3 (19) | -0.05 | 16.67 | 16.67 | 0 | -100.0 | 100.0 | -0.05 | -183.33 | -350.0 | 0 | -100.0 | 0 | -0.05 | -171.43 | 86.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.06 | 0.0 | 33.33 | 0.64 | 2233.33 | 320.69 | 0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | -7.69 | 0 | 0 |
| 24Q2 (18) | -0.06 | -20.0 | -500.0 | 0.13 | 425.0 | -55.17 | 0.06 | 700.0 | 175.0 | 0.01 | 0 | 200.0 | 0.07 | 177.78 | -75.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.06 | 0.0 | 50.0 | -0.03 | -107.89 | -150.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 100.0 | 100.0 |
| 24Q1 (17) | -0.05 | -400.0 | 68.75 | -0.04 | -133.33 | 76.47 | -0.01 | 83.33 | 91.67 | 0 | -100.0 | 0 | -0.09 | -181.82 | 72.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.06 | -20.0 | 25.0 | 0.38 | 642.86 | 26.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -12.82 | 0 | 75.16 |
| 23Q4 (16) | -0.01 | 83.33 | 66.67 | 0.12 | 137.5 | -57.14 | -0.06 | -400.0 | -150.0 | 0.01 | 0 | 133.33 | 0.11 | 128.95 | -56.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 44.44 | 28.57 | -0.07 | 75.86 | 36.36 | 0.01 | 0.0 | 0.0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (15) | -0.06 | -500.0 | 70.0 | -0.32 | -210.34 | -300.0 | 0.02 | 125.0 | 0.0 | 0 | 100.0 | -100.0 | -0.38 | -235.71 | -850.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | 25.0 | -50.0 | -0.29 | -583.33 | -220.83 | 0.01 | 0.0 | 0.0 | 0.03 | -50.0 | 0 | 0.00 | 100.0 | 100.0 |
| 23Q2 (14) | -0.01 | 93.75 | 66.67 | 0.29 | 270.59 | 514.29 | -0.08 | 33.33 | 55.56 | -0.01 | 0 | -200.0 | 0.28 | 184.85 | 380.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | -50.0 | -140.0 | 0.06 | -80.0 | 116.67 | 0.01 | 0.0 | 0.0 | 0.06 | 0 | 0 | -7.69 | 85.1 | 0 |
| 23Q1 (13) | -0.16 | -433.33 | -200.0 | -0.17 | -160.71 | 67.92 | -0.12 | -200.0 | -1300.0 | 0 | 100.0 | -100.0 | -0.33 | -232.0 | 10.81 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -14.29 | 0.0 | 0.3 | 372.73 | 528.57 | 0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | -51.61 | 0 | 0 |
| 22Q4 (12) | -0.03 | 85.0 | 96.39 | 0.28 | 75.0 | -70.83 | 0.12 | 500.0 | 200.0 | -0.03 | -200.0 | -400.0 | 0.25 | 725.0 | 92.31 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | -16.67 | -333.33 | -0.11 | -145.83 | -1200.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (11) | -0.2 | -566.67 | -300.0 | 0.16 | 328.57 | 0 | 0.02 | 111.11 | 118.18 | 0.03 | 200.0 | 200.0 | -0.04 | 60.0 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -20.0 | 45.45 | 0.24 | 166.67 | 318.18 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -80.00 | 0 | 0 |
| 22Q2 (10) | -0.03 | -118.75 | 81.25 | -0.07 | 86.79 | -600.0 | -0.18 | -1900.0 | -145.0 | 0.01 | -50.0 | 111.11 | -0.1 | 72.97 | 41.18 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 37.5 | 0.0 | -0.36 | -414.29 | -100.0 | 0.01 | 0.0 | 0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (9) | 0.16 | 119.28 | 633.33 | -0.53 | -155.21 | 0 | 0.01 | 108.33 | -98.0 | 0.02 | 100.0 | 0 | -0.37 | -384.62 | -1133.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -366.67 | -60.0 | -0.07 | -800.0 | -40.0 | 0.01 | 0.0 | 0 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 21Q4 (8) | -0.83 | -1560.0 | -1283.33 | 0.96 | 0 | 3100.0 | -0.12 | -9.09 | -140.0 | 0.01 | 0.0 | -80.0 | 0.13 | 360.0 | 533.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | 127.27 | 250.0 | 0.01 | 109.09 | 101.64 | 0.01 | 0.0 | 0 | 0.01 | 0 | 0 | -2766.67 | 0 | 0 |
| 21Q3 (7) | -0.05 | 68.75 | -138.46 | 0 | 100.0 | -100.0 | -0.11 | -127.5 | 64.52 | 0.01 | 111.11 | 120.0 | -0.05 | 70.59 | -122.73 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -120.0 | -120.0 | -0.11 | 38.89 | -83.33 | 0.01 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q2 (6) | -0.16 | -433.33 | -60.0 | -0.01 | 0 | -111.11 | 0.4 | -20.0 | 900.0 | -0.09 | 0 | -200.0 | -0.17 | -466.67 | -1600.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 0.0 | 75.0 | -0.18 | -260.0 | 30.77 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q1 (5) | -0.03 | 50.0 | 90.91 | 0 | -100.0 | -100.0 | 0.5 | 66.67 | 327.27 | 0 | -100.0 | 100.0 | -0.03 | 0.0 | 89.66 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -150.0 | 84.38 | -0.05 | 91.8 | 85.29 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 20Q4 (4) | -0.06 | -146.15 | 0.0 | 0.03 | -66.67 | 0.0 | 0.3 | 196.77 | 0.0 | 0.05 | 200.0 | 0.0 | -0.03 | -113.64 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.02 | 60.0 | 0.0 | -0.61 | -916.67 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q3 (3) | 0.13 | 230.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.31 | -875.0 | 0.0 | -0.05 | -66.67 | 0.0 | 0.22 | 2300.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | 75.0 | 0.0 | -0.06 | 76.92 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (2) | -0.1 | 69.7 | 0.0 | 0.09 | 125.0 | 0.0 | 0.04 | 118.18 | 0.0 | -0.03 | -200.0 | 0.0 | -0.01 | 96.55 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.2 | 37.5 | 0.0 | -0.26 | 23.53 | 0.0 | 0.02 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (1) | -0.33 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
