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) | 0.91 | -48.88 | -3.19 | 0 | -0.87 | 0 | -0.07 | 0 | -2.28 | 0 | 0.38 | 65.22 | -0.02 | 0 | 2.44 | 65.43 | 0.92 | -1.08 | 1.28 | 42.22 | 0.26 | 8.33 | 0.03 | 0.0 | 57.96 | -61.9 |
| 2023 (9) | 1.78 | -39.25 | -0.35 | 0 | -1.93 | 0 | 0.09 | 0 | 1.43 | -23.53 | 0.23 | -8.0 | 0 | 0 | 1.48 | 15.09 | 0.93 | -59.57 | 0.9 | -64.43 | 0.24 | 9.09 | 0.03 | 0.0 | 152.14 | 44.35 |
| 2022 (8) | 2.93 | 597.62 | -1.06 | 0 | -1.39 | 0 | -0.03 | 0 | 1.87 | 0 | 0.25 | 4.17 | 0 | 0 | 1.28 | 10.63 | 2.3 | 56.46 | 2.53 | 38.25 | 0.22 | 10.0 | 0.03 | 0.0 | 105.40 | 416.94 |
| 2021 (7) | 0.42 | -28.81 | -2.31 | 0 | -0.37 | 0 | -0.05 | 0 | -1.89 | 0 | 0.24 | -42.86 | -0.06 | 0 | 1.16 | -50.53 | 1.47 | 56.38 | 1.83 | 96.77 | 0.2 | -20.0 | 0.03 | -25.0 | 20.39 | -57.84 |
| 2020 (6) | 0.59 | -70.65 | -1.07 | 0 | -1.13 | 0 | -0.05 | 0 | -0.48 | 0 | 0.42 | 50.0 | -0.01 | 0 | 2.34 | 56.95 | 0.94 | 22.08 | 0.93 | 1.09 | 0.25 | -44.44 | 0.04 | 0.0 | 48.36 | -66.08 |
| 2019 (5) | 2.01 | 30.52 | -0.47 | 0 | -1.07 | 0 | -0.01 | 0 | 1.54 | 11.59 | 0.28 | -20.0 | 0 | 0 | 1.49 | -22.35 | 0.77 | -42.11 | 0.92 | -56.4 | 0.45 | 36.36 | 0.04 | -20.0 | 142.55 | 130.49 |
| 2018 (4) | 1.54 | 14.07 | -0.16 | 0 | -3.68 | 0 | 0.01 | 0 | 1.38 | 25.45 | 0.35 | 0.0 | -0.01 | 0 | 1.92 | 0.0 | 1.33 | -16.35 | 2.11 | 99.06 | 0.33 | -28.26 | 0.05 | -16.67 | 61.85 | -27.62 |
| 2017 (3) | 1.35 | -68.89 | -0.25 | 0 | -0.64 | 0 | -0.2 | 0 | 1.1 | -84.44 | 0.35 | 600.0 | -0.03 | 0 | 1.92 | 906.54 | 1.59 | -62.5 | 1.06 | -75.85 | 0.46 | -8.0 | 0.06 | 0.0 | 85.44 | -2.55 |
| 2016 (2) | 4.34 | -12.5 | 2.73 | 232.93 | 0.21 | 0 | 0.06 | -53.85 | 7.07 | 22.32 | 0.05 | -50.0 | -0.01 | 0 | 0.19 | -49.14 | 4.24 | 20.11 | 4.39 | 21.27 | 0.5 | 0.0 | 0.06 | 20.0 | 87.68 | -26.29 |
| 2015 (1) | 4.96 | 129.63 | 0.82 | 0 | -2.46 | 0 | 0.13 | 0 | 5.78 | 238.01 | 0.1 | -82.46 | -0.04 | 0 | 0.38 | -86.75 | 3.53 | 335.8 | 3.62 | 0 | 0.5 | -46.81 | 0.05 | 25.0 | 118.94 | -73.57 |
| 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) | 0.59 | -4.84 | 1375.0 | -1.74 | -234.62 | -17300.0 | 0 | 100.0 | 0 | -0.05 | -162.5 | -171.43 | -1.15 | -1250.0 | -3933.33 | 0.06 | 50.0 | 500.0 | 0 | 100.0 | 0 | 1.26 | 23.27 | 262.26 | 0.29 | -6.45 | 314.29 | 0.4 | 25.0 | 544.44 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 122.92 | -20.7 | 0 |
| 24Q3 (19) | 0.62 | 189.86 | 720.0 | -0.52 | -271.43 | -225.0 | -0.86 | 0 | 55.21 | 0.08 | 366.67 | 700.0 | 0.1 | 112.05 | 138.46 | 0.04 | -71.43 | -20.0 | -0.02 | 0 | 0 | 1.02 | -71.65 | -27.96 | 0.31 | -11.43 | 342.86 | 0.32 | -15.79 | 28.0 | 0.07 | 16.67 | 16.67 | 0.01 | 0.0 | 0.0 | 155.00 | 201.09 | 596.0 |
| 24Q2 (18) | -0.69 | -281.58 | -197.18 | -0.14 | 82.28 | -55.56 | 0 | 0 | 0 | -0.03 | 57.14 | 0 | -0.83 | -102.44 | -233.87 | 0.14 | 7.69 | 55.56 | 0 | 0 | 0 | 3.60 | -17.78 | 85.15 | 0.35 | 1266.67 | 6.06 | 0.38 | 111.11 | -7.32 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -153.33 | -200.88 | -203.66 |
| 24Q1 (17) | 0.38 | 850.0 | -66.07 | -0.79 | -7800.0 | -777.78 | 0 | 0 | 0 | -0.07 | -200.0 | 0 | -0.41 | -1466.67 | -139.81 | 0.13 | 1200.0 | 62.5 | 0 | 0 | 0 | 4.38 | 1160.61 | 148.4 | -0.03 | -142.86 | -106.52 | 0.18 | 300.0 | -45.45 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 152.00 | 0 | -45.71 |
| 23Q4 (16) | 0.04 | 140.0 | -90.0 | -0.01 | 93.75 | 92.86 | 0 | 100.0 | 0 | 0.07 | 600.0 | 450.0 | 0.03 | 111.54 | -88.46 | 0.01 | -80.0 | -85.71 | 0 | 0 | 0 | 0.35 | -75.49 | -75.0 | 0.07 | 0.0 | -89.55 | -0.09 | -136.0 | -119.57 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (15) | -0.1 | -114.08 | -104.9 | -0.16 | -77.78 | -100.0 | -1.92 | 0 | -39.13 | 0.01 | 0 | 0.0 | -0.26 | -141.94 | -113.27 | 0.05 | -44.44 | -37.5 | 0 | 0 | 0 | 1.42 | -27.13 | -12.89 | 0.07 | -78.79 | -87.5 | 0.25 | -39.02 | -72.22 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -31.25 | -121.13 | -114.86 |
| 23Q2 (14) | 0.71 | -36.61 | 384.0 | -0.09 | 0.0 | 70.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0.62 | -39.81 | 210.71 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 1.94 | 10.31 | 22.46 | 0.33 | -28.26 | -45.9 | 0.41 | 24.24 | -33.87 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 147.92 | -47.17 | 508.25 |
| 23Q1 (13) | 1.12 | 180.0 | 51.35 | -0.09 | 35.71 | 83.02 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 1.03 | 296.15 | 390.48 | 0.08 | 14.29 | 166.67 | 0 | 0 | 0 | 1.76 | 26.87 | 163.73 | 0.46 | -31.34 | 2.22 | 0.33 | -28.26 | -40.0 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 280.00 | 271.0 | 130.81 |
| 22Q4 (12) | 0.4 | -80.39 | -68.5 | -0.14 | -75.0 | -109.15 | 0 | 100.0 | 100.0 | -0.02 | -300.0 | -166.67 | 0.26 | -86.73 | -90.71 | 0.07 | -12.5 | 600.0 | 0 | 0 | 100.0 | 1.39 | -14.58 | 558.33 | 0.67 | 19.64 | 97.06 | 0.46 | -48.89 | -8.0 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 75.47 | -64.11 | -66.72 |
| 22Q3 (11) | 2.04 | 916.0 | 574.42 | -0.08 | 74.19 | 93.22 | -1.38 | 0 | -420.93 | 0.01 | 0 | 0.0 | 1.96 | 450.0 | 221.74 | 0.08 | 0.0 | 166.67 | 0 | 0 | 0 | 1.63 | 2.44 | 189.97 | 0.56 | -8.2 | 51.35 | 0.9 | 45.16 | 34.33 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 210.31 | 680.45 | 457.04 |
| 22Q2 (10) | -0.25 | -133.78 | 10.71 | -0.31 | 41.51 | 86.04 | 0 | 0 | -100.0 | 0 | 100.0 | 100.0 | -0.56 | -366.67 | 77.6 | 0.08 | 166.67 | -57.89 | 0 | 0 | 0 | 1.59 | 137.57 | -54.05 | 0.61 | 35.56 | 79.41 | 0.62 | 12.73 | 244.44 | 0.06 | 20.0 | 20.0 | 0.01 | 0.0 | 0.0 | -36.23 | -129.87 | 68.94 |
| 22Q1 (9) | 0.74 | -41.73 | 669.23 | -0.53 | -134.64 | -20.45 | 0 | 100.0 | 0 | -0.02 | -166.67 | -100.0 | 0.21 | -92.5 | 136.84 | 0.03 | 200.0 | 200.0 | 0 | 100.0 | 0 | 0.67 | 216.7 | 242.09 | 0.45 | 32.35 | 9.76 | 0.55 | 10.0 | 14.58 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 121.31 | -46.51 | 603.91 |
| 21Q4 (8) | 1.27 | 395.35 | 29.59 | 1.53 | 229.66 | -28.84 | -1.3 | -402.33 | 0 | 0.03 | 200.0 | 137.5 | 2.8 | 273.91 | -10.54 | 0.01 | -66.67 | -96.15 | -0.06 | 0 | -500.0 | 0.21 | -62.38 | -95.72 | 0.34 | -8.11 | -17.07 | 0.5 | -25.37 | 66.67 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | 226.79 | 485.01 | -14.38 |
| 21Q3 (7) | -0.43 | -53.57 | -279.17 | -1.18 | 46.85 | -807.69 | 0.43 | -14.0 | 157.33 | 0.01 | 114.29 | 0.0 | -1.61 | 35.6 | -1563.64 | 0.03 | -84.21 | -70.0 | 0 | 0 | 0 | 0.56 | -83.77 | -71.79 | 0.37 | 8.82 | 15.62 | 0.67 | 272.22 | 71.79 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | -58.90 | 49.51 | -212.9 |
| 21Q2 (6) | -0.28 | -115.38 | -460.0 | -2.22 | -404.55 | -2675.0 | 0.5 | 0 | 327.27 | -0.07 | -600.0 | -275.0 | -2.5 | -338.6 | -1823.08 | 0.19 | 1800.0 | 533.33 | 0 | 0 | 0 | 3.45 | 1668.73 | 342.18 | 0.34 | -17.07 | 209.09 | 0.18 | -62.5 | 200.0 | 0.05 | 0.0 | -28.57 | 0.01 | 0.0 | 0.0 | -116.67 | -384.62 | -226.67 |
| 21Q1 (5) | -0.13 | -113.27 | 77.97 | -0.44 | -120.47 | 85.33 | 0 | 0 | 100.0 | -0.01 | 87.5 | 0.0 | -0.57 | -118.21 | 84.12 | 0.01 | -96.15 | -66.67 | 0 | 100.0 | 0 | 0.20 | -96.03 | -75.46 | 0.41 | 0.0 | 310.0 | 0.48 | 60.0 | 182.35 | 0.05 | -16.67 | -28.57 | 0.01 | 0.0 | 0.0 | -24.07 | -109.09 | 89.8 |
| 20Q4 (4) | 0.98 | 308.33 | 0.0 | 2.15 | 1753.85 | 0.0 | 0 | 100.0 | 0.0 | -0.08 | -900.0 | 0.0 | 3.13 | 2745.45 | 0.0 | 0.26 | 160.0 | 0.0 | -0.01 | 0 | 0.0 | 4.92 | 147.69 | 0.0 | 0.41 | 28.12 | 0.0 | 0.3 | -23.08 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 264.86 | 407.66 | 0.0 |
| 20Q3 (3) | 0.24 | 580.0 | 0.0 | -0.13 | -62.5 | 0.0 | -0.75 | -240.91 | 0.0 | 0.01 | -75.0 | 0.0 | 0.11 | 184.62 | 0.0 | 0.1 | 233.33 | 0.0 | 0 | 0 | 0.0 | 1.99 | 154.47 | 0.0 | 0.32 | 190.91 | 0.0 | 0.39 | 550.0 | 0.0 | 0.06 | -14.29 | 0.0 | 0.01 | 0.0 | 0.0 | 52.17 | 246.09 | 0.0 |
| 20Q2 (2) | -0.05 | 91.53 | 0.0 | -0.08 | 97.33 | 0.0 | -0.22 | -46.67 | 0.0 | 0.04 | 500.0 | 0.0 | -0.13 | 96.38 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.78 | -1.82 | 0.0 | 0.11 | 10.0 | 0.0 | 0.06 | -64.71 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -35.71 | 84.87 | 0.0 |
| 20Q1 (1) | -0.59 | 0.0 | 0.0 | -3.0 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -3.59 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.80 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -236.00 | 0.0 | 0.0 |
