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) | -7.62 | 0 | 7.89 | 0 | -0.96 | 0 | 0 | 0 | 0.27 | -28.95 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.13 | 85.71 | 0.51 | 920.0 | 0.1 | 0.0 | 0 | 0 | -1249.18 | 0 |
| 2023 (9) | 5.67 | 254.38 | -5.29 | 0 | 0.23 | -92.26 | 0.05 | 0 | 0.38 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.07 | -63.16 | 0.05 | -90.0 | 0.1 | 25.0 | 0 | 0 | 3780.00 | 1270.25 |
| 2022 (8) | 1.6 | 29.03 | -4.82 | 0 | 2.97 | 0 | 0 | 0 | -3.22 | 0 | 0.02 | 0 | 0 | 0 | 0.09 | 0 | 0.19 | -52.5 | 0.5 | 92.31 | 0.08 | 0.0 | 0 | 0 | 275.86 | -24.36 |
| 2021 (7) | 1.24 | 0 | -0.44 | 0 | -0.86 | 0 | 0 | 0 | 0.8 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.4 | -39.39 | 0.26 | -52.73 | 0.08 | -11.11 | 0 | 0 | 364.71 | 0 |
| 2020 (6) | -2.0 | 0 | 0.17 | 41.67 | 1.22 | 0 | 0 | 0 | -1.83 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.66 | 1000.0 | 0.55 | 1733.33 | 0.09 | 0.0 | 0 | 0 | -312.50 | 0 |
| 2019 (5) | 0.96 | 4.35 | 0.12 | 0 | -0.81 | 0 | 0 | 0 | 1.08 | 89.47 | 0.01 | -75.0 | 0 | 0 | 0.05 | -78.91 | 0.06 | -40.0 | 0.03 | 50.0 | 0.09 | 350.0 | 0 | 0 | 800.00 | -65.22 |
| 2018 (4) | 0.92 | 0 | -0.35 | 0 | 0.13 | -80.0 | 0 | 0 | 0.57 | 0 | 0.04 | 300.0 | 0 | 0 | 0.24 | 344.71 | 0.1 | -58.33 | 0.02 | -77.78 | 0.02 | 100.0 | 0 | 0 | 2300.00 | 0 |
| 2017 (3) | -1.54 | 0 | -0.14 | 0 | 0.65 | -31.58 | 0.16 | 0 | -1.68 | 0 | 0.01 | -75.0 | 0 | 0 | 0.05 | -80.55 | 0.24 | 0 | 0.09 | 0 | 0.01 | 0.0 | 0 | 0 | -1540.00 | 0 |
| 2016 (2) | -0.72 | 0 | -0.05 | 0 | 0.95 | 115.91 | 0 | 0 | -0.77 | 0 | 0.04 | 300.0 | -0.04 | 0 | 0.27 | 283.51 | -0.3 | 0 | -0.27 | 0 | 0.01 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2015 (1) | -0.74 | 0 | -0.07 | 0 | 0.44 | 0 | 0 | 0 | -0.81 | 0 | 0.01 | 0 | 0 | 0 | 0.07 | 0 | -0.25 | 0 | -0.17 | 0 | 0.01 | 0.0 | 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) | -0.88 | -27.54 | -116.57 | 0.03 | -50.0 | 100.63 | 0.71 | 24.56 | 810.0 | 0.02 | -33.33 | -33.33 | -0.85 | -34.92 | -251.79 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.06 | -14.29 | -14.29 | 0.06 | -60.0 | 300.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | -1100.00 | -171.01 | 0 |
| 24Q3 (19) | -0.69 | 38.94 | -175.82 | 0.06 | 0.0 | 117.65 | 0.57 | -28.75 | 205.56 | 0.03 | 250.0 | 200.0 | -0.63 | 41.12 | -210.53 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | 450.0 | 133.33 | 0.15 | 150.0 | -40.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | -405.88 | 67.67 | -220.43 |
| 24Q2 (18) | -1.13 | 77.03 | -927.27 | 0.06 | -99.23 | 154.55 | 0.8 | 126.32 | 42.86 | -0.02 | 33.33 | 0 | -1.07 | -137.81 | -386.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | -200.0 | 33.33 | 0.06 | -75.0 | 150.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -1255.56 | 31.1 | 0 |
| 24Q1 (17) | -4.92 | -192.66 | -1018.18 | 7.75 | 263.16 | 8711.11 | -3.04 | -2940.0 | -1080.65 | -0.03 | -200.0 | 0 | 2.83 | 405.36 | 633.96 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | -71.43 | 300.0 | 0.24 | 900.0 | 700.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -1822.22 | 0 | 0 |
| 23Q4 (16) | 5.31 | 483.52 | 598.68 | -4.75 | -1297.06 | -127.27 | -0.1 | 81.48 | -106.49 | 0.03 | 200.0 | 250.0 | 0.56 | -1.75 | 142.11 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | 133.33 | 133.33 | -0.03 | -112.0 | 50.0 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (15) | 0.91 | 927.27 | -14.95 | -0.34 | -209.09 | 63.83 | -0.54 | -196.43 | -68.75 | 0.01 | 0 | -50.0 | 0.57 | 359.09 | 338.46 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | 200.0 | -84.21 | 0.25 | 308.33 | -41.86 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 337.04 | 0 | 41.74 |
| 23Q2 (14) | -0.11 | 75.0 | 59.26 | -0.11 | -22.22 | 50.0 | 0.56 | 80.65 | 3.7 | 0 | 0 | 0 | -0.22 | 58.49 | 55.1 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | -200.0 | -175.0 | -0.12 | -200.0 | -200.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (13) | -0.44 | -157.89 | -1200.0 | -0.09 | 95.69 | 94.3 | 0.31 | -79.87 | -74.59 | 0 | 100.0 | 0 | -0.53 | 60.15 | 65.58 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.01 | -133.33 | 85.71 | -0.04 | 33.33 | -500.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (12) | 0.76 | -28.97 | 280.95 | -2.09 | -122.34 | -287.04 | 1.54 | 581.25 | 87.8 | -0.02 | -200.0 | -100.0 | -1.33 | -1123.08 | -38.54 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | -84.21 | -84.21 | -0.06 | -113.95 | -140.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (11) | 1.07 | 496.3 | -55.04 | -0.94 | -327.27 | -4800.0 | -0.32 | -159.26 | 84.39 | 0.02 | 0 | 0 | 0.13 | 126.53 | -94.58 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.19 | 375.0 | 375.0 | 0.43 | 258.33 | 1333.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 237.78 | 223.29 | -95.0 |
| 22Q2 (10) | -0.27 | -775.0 | -212.5 | -0.22 | 86.08 | -1200.0 | 0.54 | -55.74 | 191.53 | 0 | 0 | 0 | -0.49 | 68.18 | -288.46 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.04 | 157.14 | -73.33 | 0.12 | 1100.0 | 50.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -192.86 | -244.64 | -180.36 |
| 22Q1 (9) | 0.04 | 109.52 | 104.21 | -1.58 | -192.59 | -2733.33 | 1.22 | 48.78 | 28.42 | 0 | 100.0 | 0 | -1.54 | -60.42 | -73.03 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.45 | 0 | 0 | -0.07 | -136.84 | -450.0 | 0.01 | -93.33 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 133.33 | 153.97 | 102.81 |
| 21Q4 (8) | -0.42 | -117.65 | 82.05 | -0.54 | -2800.0 | -5500.0 | 0.82 | 140.0 | -60.19 | -0.01 | 0 | 0.0 | -0.96 | -140.0 | 58.8 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.19 | 375.0 | 575.0 | 0.15 | 400.0 | 314.29 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -247.06 | -105.19 | 0 |
| 21Q3 (7) | 2.38 | 891.67 | 98.33 | 0.02 | 0.0 | 100.0 | -2.05 | -247.46 | -88.07 | 0 | 0 | 0 | 2.4 | 823.08 | 98.35 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.04 | -73.33 | -83.33 | 0.03 | -62.5 | -85.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 4760.00 | 1883.33 | 772.67 |
| 21Q2 (6) | 0.24 | 125.26 | 126.37 | 0.02 | -66.67 | -93.75 | -0.59 | -162.11 | -185.51 | 0 | 0 | 100.0 | 0.26 | 129.21 | 144.07 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.15 | 650.0 | -63.41 | 0.08 | 0 | -77.78 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 240.00 | 105.05 | 200.22 |
| 21Q1 (5) | -0.95 | 59.4 | -2000.0 | 0.06 | 500.0 | 133.33 | 0.95 | -53.88 | 315.91 | 0 | 100.0 | -100.0 | -0.89 | 61.8 | -584.62 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 150.0 | -60.0 | 0 | 100.0 | -100.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -4750.00 | 0 | -8650.0 |
| 20Q4 (4) | -2.34 | -295.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.06 | 288.99 | 0.0 | -0.01 | 0 | 0.0 | -2.33 | -292.56 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.04 | -116.67 | 0.0 | -0.07 | -135.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q3 (3) | 1.2 | 231.87 | 0.0 | 0.01 | -96.88 | 0.0 | -1.09 | -257.97 | 0.0 | 0 | 100.0 | 0.0 | 1.21 | 305.08 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.24 | -41.46 | 0.0 | 0.2 | -44.44 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 545.45 | 327.77 | 0.0 |
| 20Q2 (2) | -0.91 | -1920.0 | 0.0 | 0.32 | 277.78 | 0.0 | 0.69 | 256.82 | 0.0 | -0.01 | -200.0 | 0.0 | -0.59 | -353.85 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.41 | 720.0 | 0.0 | 0.36 | 414.29 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -239.47 | -531.05 | 0.0 |
| 20Q1 (1) | 0.05 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 55.56 | 0.0 | 0.0 |
