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) | 3.82 | 0 | -4.38 | 0 | 1.93 | -72.19 | -0.5 | 0 | -0.56 | 0 | 0.36 | 227.27 | -4.5 | 0 | 1.54 | 66.72 | 2.56 | 1247.37 | 2.0 | 1900.0 | 0.49 | 11.36 | 0.13 | 18.18 | 145.80 | 0 |
| 2023 (9) | -0.22 | 0 | -7.24 | 0 | 6.94 | 0 | 0 | 0 | -7.46 | 0 | 0.11 | 450.0 | -0.05 | 0 | 0.93 | 49.41 | 0.19 | 0 | 0.1 | -41.18 | 0.44 | 158.82 | 0.11 | 450.0 | -33.85 | 0 |
| 2022 (8) | 0.68 | 0 | -1.29 | 0 | -0.14 | 0 | 0 | 0 | -0.61 | 0 | 0.02 | -60.0 | 0 | 0 | 0.62 | -52.07 | -0.09 | 0 | 0.17 | 30.77 | 0.17 | -10.53 | 0.02 | -33.33 | 188.89 | 0 |
| 2021 (7) | -0.05 | 0 | 0.03 | 0 | -0.13 | 0 | -0.01 | 0 | -0.02 | 0 | 0.05 | 66.67 | 0 | 0 | 1.29 | 47.72 | 0.08 | 0 | 0.13 | 333.33 | 0.19 | -5.0 | 0.03 | 0.0 | -14.29 | 0 |
| 2020 (6) | 0.57 | 256.25 | -0.93 | 0 | -0.12 | 0 | 0 | 0 | -0.36 | 0 | 0.03 | -50.0 | 0 | 0 | 0.87 | -43.73 | -0.01 | 0 | 0.03 | 0 | 0.2 | 0.0 | 0.03 | -25.0 | 219.23 | 91.83 |
| 2019 (5) | 0.16 | 0 | 0.05 | -16.67 | -0.24 | 0 | -0.01 | 0 | 0.21 | 250.0 | 0.06 | 20.0 | -0.01 | 0 | 1.55 | 30.26 | -0.13 | 0 | -0.1 | 0 | 0.2 | 122.22 | 0.04 | 0.0 | 114.29 | 0 |
| 2018 (4) | 0 | 0 | 0.06 | 0 | -0.04 | 0 | 0.03 | 0 | 0.06 | 50.0 | 0.05 | 25.0 | -0.02 | 0 | 1.19 | 19.93 | 0.01 | -97.3 | -0.33 | 0 | 0.09 | 12.5 | 0.04 | 0 | 0.00 | 0 |
| 2017 (3) | 0.45 | 0 | -0.41 | 0 | 1.82 | 0 | -0.1 | 0 | 0.04 | -98.73 | 0.04 | 300.0 | 0.04 | 300.0 | 1.00 | 327.86 | 0.37 | 0 | -2.84 | 0 | 0.08 | -11.11 | 0 | 0 | 0.00 | 0 |
| 2016 (2) | -0.38 | 0 | 3.54 | 567.92 | -1.38 | 0 | -0.05 | 0 | 3.16 | 251.11 | 0.01 | -98.46 | 0.01 | -85.71 | 0.23 | -97.48 | -0.1 | 0 | 1.77 | 0 | 0.09 | -85.0 | 0 | 0 | -20.43 | 0 |
| 2015 (1) | 0.37 | 0 | 0.53 | -80.44 | -1.37 | 0 | -3.65 | 0 | 0.9 | 5.88 | 0.65 | 38.3 | 0.07 | -97.28 | 9.22 | 82.83 | -0.31 | 0 | -4.38 | 0 | 0.6 | -11.76 | 0 | 0 | 0.00 | 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) | 3.49 | 432.38 | 310.24 | -4.26 | -834.48 | -5985.71 | 0.83 | -51.46 | 168.03 | -0.5 | -5100.0 | 0 | -0.77 | -63.83 | 55.49 | 0.08 | -11.11 | 60.0 | -4.5 | -15100.0 | -14900.0 | 1.50 | -2.76 | -14.59 | 0.63 | -7.35 | 261.54 | 0.78 | 90.24 | 310.81 | 0.12 | 0.0 | -7.69 | 0.03 | 0.0 | 0.0 | 375.27 | 300.14 | 0 |
| 24Q3 (19) | -1.05 | -159.32 | -3.96 | 0.58 | 203.57 | 155.24 | 1.71 | 198.28 | -45.37 | 0.01 | 150.0 | 150.0 | -0.47 | -138.84 | 77.18 | 0.09 | -25.0 | 200.0 | 0.03 | 200.0 | 200.0 | 1.55 | -39.95 | -5.67 | 0.68 | 70.0 | 6900.0 | 0.41 | 70.83 | 241.67 | 0.12 | 0.0 | -14.29 | 0.03 | 0.0 | 0.0 | -187.50 | -141.31 | 46.16 |
| 24Q2 (18) | 1.77 | 553.85 | -48.4 | -0.56 | -300.0 | 25.33 | -1.74 | -253.98 | -51.3 | -0.02 | 0 | -200.0 | 1.21 | 328.3 | -54.85 | 0.12 | 50.0 | 300.0 | -0.03 | 0 | 0 | 2.58 | 142.38 | 340.34 | 0.4 | -52.94 | -13.04 | 0.24 | -57.89 | -29.41 | 0.12 | -7.69 | 0.0 | 0.03 | 0.0 | 0.0 | 453.85 | 949.51 | -35.16 |
| 24Q1 (17) | -0.39 | 76.51 | 59.79 | -0.14 | -100.0 | 97.39 | 1.13 | 192.62 | -81.69 | 0 | 0 | 0 | -0.53 | 69.36 | 91.64 | 0.08 | 60.0 | 0 | 0 | 100.0 | 0 | 1.06 | -39.65 | 0 | 0.85 | 317.95 | 553.85 | 0.57 | 254.05 | 2750.0 | 0.13 | 0.0 | 116.67 | 0.03 | 0.0 | 200.0 | -53.42 | 0 | 95.04 |
| 23Q4 (16) | -1.66 | -64.36 | -1285.71 | -0.07 | 93.33 | -138.89 | -1.22 | -138.98 | -430.43 | 0 | 100.0 | 0 | -1.73 | 16.02 | -640.62 | 0.05 | 66.67 | 0 | -0.03 | 0.0 | 0 | 1.76 | 7.39 | 0 | -0.39 | -3800.0 | -680.0 | -0.37 | -408.33 | -628.57 | 0.13 | -7.14 | 225.0 | 0.03 | 0.0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (15) | -1.01 | -129.45 | -415.62 | -1.05 | -40.0 | -250.0 | 3.13 | 372.17 | 4571.43 | -0.02 | -200.0 | 0 | -2.06 | -176.87 | -10400.0 | 0.03 | 0.0 | 200.0 | -0.03 | 0 | 0 | 1.64 | 180.33 | 32.79 | -0.01 | -102.17 | 0.0 | 0.12 | -64.71 | 140.0 | 0.14 | 16.67 | 250.0 | 0.03 | 0.0 | 200.0 | -348.28 | -149.75 | -208.84 |
| 23Q2 (14) | 3.43 | 453.61 | 4800.0 | -0.75 | 86.03 | -78.57 | -1.15 | -118.64 | -1542.86 | 0.02 | 0 | 0 | 2.68 | 142.27 | 865.71 | 0.03 | 0 | 200.0 | 0 | 0 | 0 | 0.58 | 0 | -53.8 | 0.46 | 253.85 | 4700.0 | 0.34 | 1600.0 | 750.0 | 0.12 | 100.0 | 200.0 | 0.03 | 200.0 | 200.0 | 700.00 | 164.95 | 800.0 |
| 23Q1 (13) | -0.97 | -792.86 | -746.67 | -5.37 | -3083.33 | -616.0 | 6.17 | 2782.61 | 2470.83 | 0 | 0 | 0 | -6.34 | -2081.25 | -956.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.13 | 360.0 | 750.0 | 0.02 | -71.43 | 0.0 | 0.06 | 50.0 | 50.0 | 0.01 | 0 | 0.0 | -1077.78 | -946.83 | -602.96 |
| 22Q4 (12) | 0.14 | -56.25 | -39.13 | 0.18 | 160.0 | -80.0 | -0.23 | -228.57 | -475.0 | 0 | 0 | 0 | 0.32 | 1500.0 | -71.68 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.05 | -400.0 | -350.0 | 0.07 | 40.0 | -12.5 | 0.04 | 0.0 | -20.0 | 0 | -100.0 | -100.0 | 127.27 | -60.23 | -22.53 |
| 22Q3 (11) | 0.32 | 357.14 | 77.78 | -0.3 | 28.57 | -15.38 | -0.07 | 0.0 | -133.33 | 0 | 0 | 100.0 | 0.02 | 105.71 | 125.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1.23 | -2.47 | 9.88 | -0.01 | 0.0 | 0 | 0.05 | 25.0 | 150.0 | 0.04 | 0.0 | -20.0 | 0.01 | 0.0 | 0.0 | 320.00 | 311.43 | 42.22 |
| 22Q2 (10) | 0.07 | -53.33 | 0 | -0.42 | 44.0 | 27.59 | -0.07 | -129.17 | -75.0 | 0 | 0 | 0 | -0.35 | 41.67 | 39.66 | 0.01 | 0 | -50.0 | 0 | 0 | -100.0 | 1.27 | 0 | -41.77 | -0.01 | 50.0 | -120.0 | 0.04 | 100.0 | 33.33 | 0.04 | 0.0 | -20.0 | 0.01 | 0.0 | 0.0 | 77.78 | -63.7 | 0 |
| 22Q1 (9) | 0.15 | -34.78 | 133.33 | -0.75 | -183.33 | -2400.0 | 0.24 | 700.0 | 900.0 | 0 | 0 | 0 | -0.6 | -153.1 | -25.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.02 | -200.0 | -300.0 | 0.02 | -75.0 | 0 | 0.04 | -20.0 | -20.0 | 0.01 | 0.0 | 0.0 | 214.29 | 30.43 | 128.57 |
| 21Q4 (8) | 0.23 | 27.78 | 228.57 | 0.9 | 446.15 | 189.11 | -0.04 | -33.33 | -33.33 | 0 | 100.0 | 0 | 1.13 | 1512.5 | 220.21 | 0.01 | 0.0 | -50.0 | 0 | 0 | -100.0 | 1.00 | -11.0 | -53.0 | 0.02 | 0 | 125.0 | 0.08 | 300.0 | 0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 164.29 | -26.98 | 40.82 |
| 21Q3 (7) | 0.18 | 0 | -43.75 | -0.26 | 55.17 | -620.0 | -0.03 | 25.0 | 0.0 | -0.01 | 0 | 0 | -0.08 | 86.21 | -121.62 | 0.01 | -50.0 | 200.0 | 0 | -100.0 | 100.0 | 1.12 | -48.31 | 188.76 | 0 | -100.0 | -100.0 | 0.02 | -33.33 | 300.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 225.00 | 0 | -64.84 |
| 21Q2 (6) | 0 | 100.0 | -100.0 | -0.58 | -1833.33 | -1550.0 | -0.04 | -33.33 | -33.33 | 0 | 0 | 100.0 | -0.58 | -20.83 | -680.0 | 0.02 | 100.0 | 100.0 | 0.01 | 0 | 0 | 2.17 | 130.43 | 65.22 | 0.05 | 400.0 | 66.67 | 0.03 | 0 | 0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 21Q1 (5) | -0.45 | -742.86 | -475.0 | -0.03 | 97.03 | -200.0 | -0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | -0.48 | 48.94 | -536.36 | 0.01 | -50.0 | 0.0 | 0 | -100.0 | 0 | 0.94 | -55.66 | -10.38 | 0.01 | 112.5 | -50.0 | 0 | 0 | -100.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -750.00 | -742.86 | -662.5 |
| 20Q4 (4) | 0.07 | -78.12 | 0.0 | -1.01 | -2120.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.94 | -354.05 | 0.0 | 0.02 | 300.0 | 0.0 | 0.02 | 200.0 | 0.0 | 2.13 | 268.09 | 0.0 | -0.08 | -500.0 | 0.0 | 0 | 100.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 116.67 | -81.77 | 0.0 |
| 20Q3 (3) | 0.32 | 433.33 | 0.0 | 0.05 | 25.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 0.37 | 270.0 | 0.0 | -0.01 | -200.0 | 0.0 | -0.02 | 0 | 0.0 | -1.27 | -196.2 | 0.0 | 0.02 | -33.33 | 0.0 | -0.01 | 0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 640.00 | 540.0 | 0.0 |
| 20Q2 (2) | 0.06 | -50.0 | 0.0 | 0.04 | 500.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.01 | -150.0 | 0.0 | 0.1 | -9.09 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.32 | 25.0 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | -100.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 100.00 | -25.0 | 0.0 |
| 20Q1 (1) | 0.12 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 133.33 | 0.0 | 0.0 |
