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) | 0.16 | -89.54 | -0.16 | 0 | -0.47 | 0 | 0.31 | 0 | 0 | 0 | 0.13 | -18.75 | 0 | 0 | 1.81 | 14.45 | -1.18 | 0 | -1.12 | 0 | 0.34 | -2.86 | 0.01 | 0.0 | 0.00 | 0 |
| 2023 (9) | 1.53 | 16.79 | -0.13 | 0 | -0.63 | 0 | -0.05 | 0 | 1.4 | 38.61 | 0.16 | -48.39 | 0 | 0 | 1.58 | -32.29 | 0.26 | -57.38 | 0.19 | -71.64 | 0.35 | 0.0 | 0.01 | 0 | 278.18 | 116.6 |
| 2022 (8) | 1.31 | 0 | -0.3 | 0 | 0.36 | -37.93 | 0.02 | -75.0 | 1.01 | 0 | 0.31 | 138.46 | 0 | 0 | 2.34 | 119.92 | 0.61 | 0 | 0.67 | 0 | 0.35 | 2.94 | 0 | 0 | 128.43 | 0 |
| 2021 (7) | -1.89 | 0 | 0.25 | 0 | 0.58 | -36.96 | 0.08 | 0 | -1.64 | 0 | 0.13 | -31.58 | 0 | 0 | 1.06 | -46.14 | -0.61 | 0 | -0.82 | 0 | 0.34 | 21.43 | 0 | 0 | 0.00 | 0 |
| 2020 (6) | 0.16 | -82.02 | -0.33 | 0 | 0.92 | 0 | 0 | 0 | -0.17 | 0 | 0.19 | 280.0 | 0 | 0 | 1.98 | 291.46 | -0.15 | 0 | -0.09 | 0 | 0.28 | 12.0 | 0 | 0 | 84.21 | -63.1 |
| 2019 (5) | 0.89 | 1012.5 | 0.04 | -75.0 | -0.35 | 0 | 0.01 | -96.0 | 0.93 | 287.5 | 0.05 | -50.0 | 0 | 0 | 0.50 | -48.18 | 0.19 | 0 | 0.14 | 600.0 | 0.25 | 78.57 | 0 | 0 | 228.21 | 356.41 |
| 2018 (4) | 0.08 | -86.89 | 0.16 | -30.43 | -1.59 | 0 | 0.25 | 0 | 0.24 | -71.43 | 0.1 | -33.33 | 0 | 0 | 0.97 | -19.77 | -0.01 | 0 | 0.02 | -96.0 | 0.14 | -17.65 | 0 | 0 | 50.00 | -45.08 |
| 2017 (3) | 0.61 | -64.12 | 0.23 | 0 | -1.06 | 0 | -0.3 | 0 | 0.84 | -44.74 | 0.15 | 400.0 | 0 | 0 | 1.21 | 487.78 | 0.57 | -24.0 | 0.5 | -37.5 | 0.17 | -19.05 | 0 | 0 | 91.04 | -45.91 |
| 2016 (2) | 1.7 | 23.19 | -0.18 | 0 | -1.11 | 0 | 0.02 | -50.0 | 1.52 | -16.48 | 0.03 | -50.0 | 0 | 0 | 0.21 | -31.87 | 0.75 | -20.21 | 0.8 | -30.43 | 0.21 | -19.23 | 0 | 0 | 168.32 | 71.98 |
| 2015 (1) | 1.38 | 79.22 | 0.44 | 0 | -1.36 | 0 | 0.04 | -77.78 | 1.82 | 145.95 | 0.06 | 20.0 | 0 | 0 | 0.30 | 34.91 | 0.94 | 5.62 | 1.15 | 30.68 | 0.26 | -7.14 | 0 | 0 | 97.87 | 47.44 |
| 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) | -0.04 | -115.38 | -106.35 | -0.03 | 57.14 | 0.0 | -0.35 | -225.0 | -600.0 | 0.32 | 900.0 | 740.0 | -0.07 | -136.84 | -111.67 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 1.91 | 10.19 | -8.28 | -0.51 | -112.5 | -96.15 | -0.53 | -76.67 | -140.91 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q3 (19) | 0.26 | 236.84 | -46.94 | -0.07 | -133.33 | -40.0 | 0.28 | 207.69 | 158.33 | -0.04 | -500.0 | -33.33 | 0.19 | 186.36 | -56.82 | 0.03 | -40.0 | -50.0 | 0 | 0 | 0 | 1.73 | -32.02 | -28.32 | -0.24 | 17.24 | -220.0 | -0.3 | -42.86 | -287.5 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 24Q2 (18) | -0.19 | -246.15 | -151.35 | -0.03 | -50.0 | 0.0 | -0.26 | -85.71 | -2500.0 | 0.01 | -50.0 | 125.0 | -0.22 | -300.0 | -164.71 | 0.05 | 66.67 | 25.0 | 0 | 0 | 0 | 2.55 | 62.41 | 79.85 | -0.29 | -107.14 | -261.11 | -0.21 | -162.5 | -205.0 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 24Q1 (17) | 0.13 | -79.37 | 225.0 | -0.02 | 33.33 | 0.0 | -0.14 | -180.0 | -75.0 | 0.02 | 140.0 | -71.43 | 0.11 | -81.67 | 450.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | 1.57 | -24.61 | 50.79 | -0.14 | 46.15 | -200.0 | -0.08 | 63.64 | -300.0 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q4 (16) | 0.63 | 28.57 | -7.35 | -0.03 | 40.0 | 62.5 | -0.05 | 89.58 | -125.0 | -0.05 | -66.67 | -400.0 | 0.6 | 36.36 | 0.0 | 0.04 | -33.33 | -50.0 | 0 | 0 | 0 | 2.08 | -13.89 | -12.76 | -0.26 | -230.0 | -208.33 | -0.22 | -237.5 | -283.33 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (15) | 0.49 | 32.43 | 58.06 | -0.05 | -66.67 | 54.55 | -0.48 | -4700.0 | -860.0 | -0.03 | 25.0 | -50.0 | 0.44 | 29.41 | 120.0 | 0.06 | 50.0 | -33.33 | 0 | 0 | 0 | 2.42 | 70.56 | -8.06 | 0.2 | 11.11 | 33.33 | 0.16 | -20.0 | -40.74 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 204.17 | 60.02 | 137.1 |
| 23Q2 (14) | 0.37 | 825.0 | 37.04 | -0.03 | -50.0 | 62.5 | -0.01 | 87.5 | -105.56 | -0.04 | -157.14 | 0.0 | 0.34 | 1600.0 | 78.95 | 0.04 | 33.33 | -63.64 | 0 | 0 | 0 | 1.42 | 36.17 | -56.8 | 0.18 | 28.57 | 5.88 | 0.2 | 400.0 | -4.76 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 127.59 | 314.66 | 41.76 |
| 23Q1 (13) | 0.04 | -94.12 | -20.0 | -0.02 | 75.0 | 33.33 | -0.08 | -140.0 | -366.67 | 0.07 | 800.0 | -22.22 | 0.02 | -96.67 | 0.0 | 0.03 | -62.5 | -25.0 | 0 | 0 | 0 | 1.04 | -56.38 | -18.49 | 0.14 | -41.67 | 180.0 | 0.04 | -66.67 | -42.86 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 30.77 | -90.5 | -1.54 |
| 22Q4 (12) | 0.68 | 119.35 | 1260.0 | -0.08 | 27.27 | -60.0 | 0.2 | 500.0 | -20.0 | -0.01 | 50.0 | -150.0 | 0.6 | 200.0 | 0 | 0.08 | -11.11 | 33.33 | 0 | 0 | 0 | 2.39 | -9.25 | 32.94 | 0.24 | 60.0 | 188.89 | 0.12 | -55.56 | 126.09 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 323.81 | 276.04 | 0 |
| 22Q3 (11) | 0.31 | 14.81 | 139.24 | -0.11 | -37.5 | -650.0 | -0.05 | -127.78 | -125.0 | -0.02 | 50.0 | -133.33 | 0.2 | 5.26 | 125.97 | 0.09 | -18.18 | 350.0 | 0 | 0 | 0 | 2.63 | -19.86 | 310.53 | 0.15 | -11.76 | 350.0 | 0.27 | 28.57 | 550.0 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 86.11 | -4.32 | 102.18 |
| 22Q2 (10) | 0.27 | 440.0 | 169.23 | -0.08 | -166.67 | -133.33 | 0.18 | 500.0 | 400.0 | -0.04 | -144.44 | -233.33 | 0.19 | 850.0 | 226.67 | 0.11 | 175.0 | 266.67 | 0 | 0 | 0 | 3.28 | 156.94 | 237.11 | 0.17 | 240.0 | 288.89 | 0.21 | 200.0 | 261.54 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 90.00 | 188.0 | 0 |
| 22Q1 (9) | 0.05 | 0.0 | 106.58 | -0.03 | 40.0 | -175.0 | 0.03 | -88.0 | -85.0 | 0.09 | 350.0 | 400.0 | 0.02 | 0 | 102.78 | 0.04 | -33.33 | 33.33 | 0 | 0 | 0 | 1.28 | -28.86 | 14.59 | 0.05 | 118.52 | 125.0 | 0.07 | 115.22 | 138.89 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 31.25 | 0 | 0 |
| 21Q4 (8) | 0.05 | 106.33 | 155.56 | -0.05 | -350.0 | 80.77 | 0.25 | 25.0 | 725.0 | 0.02 | -66.67 | 150.0 | 0 | 100.0 | 100.0 | 0.06 | 200.0 | -14.29 | 0 | 0 | 0 | 1.80 | 180.24 | -21.73 | -0.27 | -350.0 | -200.0 | -0.46 | -666.67 | 0 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q3 (7) | -0.79 | -102.56 | -1216.67 | 0.02 | -91.67 | 113.33 | 0.2 | 433.33 | -68.75 | 0.06 | 100.0 | 200.0 | -0.77 | -413.33 | -266.67 | 0.02 | -33.33 | -77.78 | 0 | 0 | 0 | 0.64 | -34.19 | -80.06 | -0.06 | 33.33 | -100.0 | -0.06 | 53.85 | 0.0 | 0.08 | -11.11 | 14.29 | 0 | 0 | 0 | -3950.00 | 0 | -558.33 |
| 21Q2 (6) | -0.39 | 48.68 | -105.26 | 0.24 | 500.0 | 166.67 | -0.06 | -130.0 | -50.0 | 0.03 | 200.0 | -40.0 | -0.15 | 79.17 | -50.0 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.97 | -12.66 | 111.36 | -0.09 | 55.0 | -250.0 | -0.13 | 27.78 | -425.0 | 0.09 | 12.5 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (5) | -0.76 | -744.44 | -255.1 | 0.04 | 115.38 | 300.0 | 0.2 | 600.0 | -44.44 | -0.03 | 25.0 | -200.0 | -0.72 | -105.71 | -253.19 | 0.03 | -57.14 | 50.0 | 0 | 0 | 0 | 1.12 | -51.41 | -10.78 | -0.2 | -122.22 | -122.22 | -0.18 | 0 | -157.14 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (4) | -0.09 | -50.0 | 0.0 | -0.26 | -73.33 | 0.0 | -0.04 | -106.25 | 0.0 | -0.04 | -300.0 | 0.0 | -0.35 | -66.67 | 0.0 | 0.07 | -22.22 | 0.0 | 0 | 0 | 0.0 | 2.30 | -28.6 | 0.0 | -0.09 | -200.0 | 0.0 | 0 | 100.0 | 0.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0.0 | -112.50 | 81.25 | 0.0 |
| 20Q3 (3) | -0.06 | 68.42 | 0.0 | -0.15 | -266.67 | 0.0 | 0.64 | 1700.0 | 0.0 | 0.02 | -60.0 | 0.0 | -0.21 | -110.0 | 0.0 | 0.09 | 800.0 | 0.0 | 0 | 0 | 0.0 | 3.21 | 597.5 | 0.0 | -0.03 | -150.0 | 0.0 | -0.06 | -250.0 | 0.0 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0.0 | -600.00 | -215.79 | 0.0 |
| 20Q2 (2) | -0.19 | -138.78 | 0.0 | 0.09 | 550.0 | 0.0 | -0.04 | -111.11 | 0.0 | 0.05 | 66.67 | 0.0 | -0.1 | -121.28 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.46 | -63.13 | 0.0 | 0.06 | 166.67 | 0.0 | 0.04 | 157.14 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | -190.00 | 0 | 0.0 |
| 20Q1 (1) | 0.49 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
