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) | 0.71 | 22.41 | -0.61 | 0 | 1.97 | 0 | -0.01 | 0 | 0.1 | -69.7 | 0.4 | 1900.0 | 0 | 0 | 17.78 | 1562.22 | 0.31 | -11.43 | 0.28 | -12.5 | 0.18 | 50.0 | 0.21 | 23.53 | 105.97 | 11.45 |
| 2023 (9) | 0.58 | -46.79 | -0.25 | 0 | -0.73 | 0 | -0.06 | 0 | 0.33 | -63.74 | 0.02 | -33.33 | 0 | 0 | 1.07 | -18.36 | 0.35 | -55.7 | 0.32 | -56.16 | 0.12 | -7.69 | 0.17 | 13.33 | 95.08 | -11.9 |
| 2022 (8) | 1.09 | 94.64 | -0.18 | 0 | -0.32 | 0 | 0.12 | 50.0 | 0.91 | 116.67 | 0.03 | 50.0 | 0 | 0 | 1.31 | 10.04 | 0.79 | 83.72 | 0.73 | 87.18 | 0.13 | 0.0 | 0.15 | 114.29 | 107.92 | 13.7 |
| 2021 (7) | 0.56 | 51.35 | -0.14 | 0 | -0.04 | 0 | 0.08 | 166.67 | 0.42 | 61.54 | 0.02 | -71.43 | 0 | 0 | 1.19 | -78.23 | 0.43 | 152.94 | 0.39 | 143.75 | 0.13 | 8.33 | 0.07 | 40.0 | 94.92 | -15.35 |
| 2020 (6) | 0.37 | -2.63 | -0.11 | 0 | -0.04 | 0 | 0.03 | 0 | 0.26 | 116.67 | 0.07 | -58.82 | 0 | 0 | 5.47 | -57.22 | 0.17 | -32.0 | 0.16 | -20.0 | 0.12 | 9.09 | 0.05 | 25.0 | 112.12 | 3.27 |
| 2019 (5) | 0.38 | 40.74 | -0.26 | 0 | -0.05 | 0 | 0 | 0 | 0.12 | -29.41 | 0.17 | 112.5 | 0 | 0 | 12.78 | 88.53 | 0.25 | 4.17 | 0.2 | -13.04 | 0.11 | 120.0 | 0.04 | 33.33 | 108.57 | 24.66 |
| 2018 (4) | 0.27 | 58.82 | -0.1 | 0 | 0 | 0 | 0.01 | -80.0 | 0.17 | 240.0 | 0.08 | -11.11 | 0 | 0 | 6.78 | -32.2 | 0.24 | 118.18 | 0.23 | 0 | 0.05 | 66.67 | 0.03 | -25.0 | 87.10 | 0 |
| 2017 (3) | 0.17 | -10.53 | -0.12 | 0 | 1.0 | 0 | 0.05 | 0 | 0.05 | -37.5 | 0.09 | 800.0 | 0 | 0 | 10.00 | 680.0 | 0.11 | 266.67 | -0.19 | 0 | 0.03 | 50.0 | 0.04 | -33.33 | 0.00 | 0 |
| 2016 (2) | 0.19 | 0 | -0.11 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0 | 0.01 | 0 | 0 | 0 | 1.28 | 0 | 0.03 | 0 | 0.03 | 0 | 0.02 | 0 | 0.06 | 0 | 172.73 | 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) | 0.16 | -48.39 | -42.86 | -0.2 | 0.0 | -25.0 | -0.03 | 0.0 | -200.0 | 0.02 | 100.0 | 200.0 | -0.04 | -136.36 | -133.33 | 0.1 | 0.0 | 0 | 0 | 0 | 0 | 20.41 | 44.9 | 0 | 0 | -100.0 | -100.0 | 0.02 | -86.67 | -33.33 | 0.06 | 0.0 | 100.0 | 0.06 | 20.0 | 20.0 | 114.29 | -4.15 | -55.1 |
| 24Q3 (19) | 0.31 | 40.91 | 106.67 | -0.2 | -185.71 | -400.0 | -0.03 | -101.48 | 95.59 | 0.01 | 200.0 | 0 | 0.11 | -26.67 | 0.0 | 0.1 | 42.86 | 0 | 0 | 0 | 0 | 14.08 | -9.46 | 0 | 0.19 | 575.0 | 5.56 | 0.15 | 475.0 | -11.76 | 0.06 | 20.0 | 100.0 | 0.05 | 0.0 | 25.0 | 119.23 | -67.48 | 90.77 |
| 24Q2 (18) | 0.22 | 633.33 | 69.23 | -0.07 | 50.0 | 0 | 2.03 | 0 | 20400.0 | -0.01 | 66.67 | -116.67 | 0.15 | 236.36 | 15.38 | 0.07 | -46.15 | 0 | 0 | 0 | 0 | 15.56 | -28.21 | 0 | -0.04 | -125.0 | -233.33 | -0.04 | -126.67 | -233.33 | 0.05 | 150.0 | 66.67 | 0.05 | 0.0 | 25.0 | 366.67 | 2588.89 | 182.05 |
| 24Q1 (17) | 0.03 | -89.29 | 50.0 | -0.14 | 12.5 | -180.0 | 0 | 100.0 | 100.0 | -0.03 | -50.0 | 66.67 | -0.11 | -191.67 | -266.67 | 0.13 | 0 | 550.0 | 0 | 0 | 0 | 21.67 | 0 | 398.33 | 0.16 | 300.0 | 60.0 | 0.15 | 400.0 | 66.67 | 0.02 | -33.33 | -50.0 | 0.05 | 0.0 | 25.0 | 13.64 | -94.64 | 15.91 |
| 23Q4 (16) | 0.28 | 86.67 | -15.15 | -0.16 | -300.0 | -77.78 | -0.01 | 98.53 | 0.0 | -0.02 | 0 | -112.5 | 0.12 | 9.09 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.04 | -77.78 | -78.95 | 0.03 | -82.35 | -80.0 | 0.03 | 0.0 | 0.0 | 0.05 | 25.0 | 25.0 | 254.55 | 307.27 | 69.7 |
| 23Q3 (15) | 0.15 | 15.38 | -64.29 | -0.04 | 0 | -180.0 | -0.68 | -6700.0 | -142.86 | 0 | -100.0 | 0 | 0.11 | -15.38 | -76.6 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.18 | 500.0 | -41.94 | 0.17 | 466.67 | -41.38 | 0.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 62.50 | -51.92 | -46.43 |
| 23Q2 (14) | 0.13 | 550.0 | -61.76 | 0 | 100.0 | 100.0 | -0.01 | 0.0 | 66.67 | 0.06 | 166.67 | 250.0 | 0.13 | 533.33 | -35.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.03 | -70.0 | -89.66 | 0.03 | -66.67 | -89.66 | 0.03 | -25.0 | -57.14 | 0.04 | 0.0 | -42.86 | 130.00 | 1005.0 | 64.41 |
| 23Q1 (13) | 0.02 | -93.94 | 0 | -0.05 | 44.44 | 0 | -0.01 | 0.0 | 0 | -0.09 | -156.25 | 0 | -0.03 | -112.5 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 4.35 | 0 | 0 | 0.1 | -47.37 | 0 | 0.09 | -40.0 | 0 | 0.04 | 33.33 | 0 | 0.04 | 0.0 | 0 | 11.76 | -92.16 | 0 |
| 22Q4 (12) | 0.33 | -21.43 | 0 | -0.09 | -280.0 | 0 | -0.01 | 96.43 | 0 | 0.16 | 0 | 0 | 0.24 | -48.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.19 | -38.71 | 0 | 0.15 | -48.28 | 0 | 0.03 | 0.0 | 0 | 0.04 | 0.0 | 0 | 150.00 | 28.57 | 0 |
| 22Q3 (11) | 0.42 | 23.53 | 0 | 0.05 | 135.71 | 0 | -0.28 | -833.33 | 0 | 0 | 100.0 | 0 | 0.47 | 135.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.31 | 6.9 | 0 | 0.29 | 0.0 | 0 | 0.03 | -57.14 | 0 | 0.04 | -42.86 | 0 | 116.67 | 47.55 | 0 |
| 22Q2 (10) | 0.34 | 0 | 0 | -0.14 | 0 | 0 | -0.03 | 0 | 0 | -0.04 | 0 | 0 | 0.2 | 0 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 2.00 | 0 | 0 | 0.29 | 0 | 0 | 0.29 | 0 | 0 | 0.07 | 0 | 0 | 0.07 | 0 | 0 | 79.07 | 0 | 0 |
