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) | -0.87 | 0 | -11.98 | 0 | 18.81 | 0 | -0.01 | 0 | -12.85 | 0 | 2.06 | 20500.0 | 0 | 0 | 643.75 | 12131.25 | -1.62 | 0 | -0.83 | 0 | 0.12 | -7.69 | 0 | 0 | 0.00 | 0 |
| 2023 (9) | -1.11 | 0 | -2.81 | 0 | -0.12 | 0 | -0.01 | 0 | -3.92 | 0 | 0.01 | -85.71 | 0 | 0 | 5.26 | -99.25 | -1.33 | 0 | -0.92 | 0 | 0.13 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2022 (8) | -2.32 | 0 | -2.02 | 0 | 6.04 | 492.16 | -0.03 | 0 | -4.34 | 0 | 0.07 | -94.31 | 0 | 0 | 700.00 | -94.31 | -2.61 | 0 | -2.54 | 0 | 0.13 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (7) | -0.96 | 0 | -2.46 | 0 | 1.02 | -81.15 | 0 | 0 | -3.42 | 0 | 1.23 | 310.0 | 0 | 0 | 12300.00 | 310.0 | -1.21 | 0 | -1.22 | 0 | 0.13 | 8.33 | 0 | 0 | 0.00 | 0 |
| 2020 (6) | -0.87 | 0 | 0.77 | -57.22 | 5.41 | 0 | -0.07 | 0 | -0.1 | 0 | 0.3 | 400.0 | 0 | 0 | 3000.00 | 0 | -1.17 | 0 | -0.93 | 0 | 0.12 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (5) | -1.02 | 0 | 1.8 | 0 | -0.59 | 0 | -0.02 | 0 | 0.78 | 0 | 0.06 | -89.83 | 0 | 0 | 0.00 | 0 | -1.29 | 0 | -1.1 | 0 | 0.12 | 100.0 | 0 | 0 | 0.00 | 0 |
| 2018 (4) | -1.08 | 0 | -2.67 | 0 | 3.68 | 2730.77 | -0.08 | 0 | -3.75 | 0 | 0.59 | 0 | 0 | 0 | 0.00 | 0 | -1.24 | 0 | -1.11 | 0 | 0.06 | 20.0 | 0 | 0 | 0.00 | 0 |
| 2017 (3) | -1.09 | 0 | -3.76 | 0 | 0.13 | -95.78 | -0.12 | 0 | -4.85 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.38 | 0 | -1.24 | 0 | 0.05 | 25.0 | 0 | 0 | 0.00 | 0 |
| 2016 (2) | -0.93 | 0 | 2.1 | 0 | 3.08 | 0 | -0.02 | 0 | 1.17 | 0 | 0.14 | 0 | 0.25 | 0 | 0.00 | 0 | -1.07 | 0 | -1.02 | 0 | 0.04 | 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) | -0.25 | 3.85 | -38.89 | 1.7 | 111.03 | 639.13 | -0.94 | 49.19 | -4600.0 | -0.02 | -300.0 | 0.0 | 1.45 | 109.25 | 2800.0 | 0.06 | 0 | 0 | 0 | 0 | 0 | 66.67 | 0 | 0 | -0.56 | -55.56 | -21.74 | -0.22 | -120.0 | 33.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q3 (19) | -0.26 | -160.0 | 3.7 | -15.41 | -750.21 | -1263.72 | -1.85 | -108.62 | -277.55 | 0.01 | 0 | -50.0 | -15.67 | -790.31 | -1019.29 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.36 | -12.5 | -63.64 | -0.1 | 61.54 | 41.18 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (18) | -0.1 | 62.96 | 61.54 | 2.37 | 470.31 | 626.67 | 21.46 | 15228.57 | 11194.74 | 0 | 0 | 0 | 2.27 | 349.45 | 419.72 | 1.78 | 747.62 | 0 | 0 | 0 | 0 | 2225.00 | 429.76 | 0 | -0.32 | 13.51 | 5.88 | -0.26 | -4.0 | -30.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (17) | -0.27 | -50.0 | 30.77 | -0.64 | -378.26 | 56.16 | 0.14 | 800.0 | -30.0 | 0 | 100.0 | 0 | -0.91 | -1920.0 | 50.81 | 0.21 | 0 | 0 | 0 | 0 | 0 | 420.00 | 0 | 0 | -0.37 | 19.57 | -19.35 | -0.25 | 24.24 | -13.64 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (16) | -0.18 | 33.33 | 70.97 | 0.23 | 120.35 | 110.09 | -0.02 | 95.92 | -103.45 | -0.02 | -200.0 | 50.0 | 0.05 | 103.57 | 101.72 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.46 | -109.09 | 46.51 | -0.33 | -94.12 | 52.17 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (15) | -0.27 | -3.85 | 54.24 | -1.13 | -151.11 | -707.14 | -0.49 | -357.89 | -109.18 | 0.02 | 0 | 100.0 | -1.4 | -97.18 | -91.78 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.22 | 35.29 | 66.15 | -0.17 | 15.0 | 82.29 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (14) | -0.26 | 33.33 | 0 | -0.45 | 69.18 | 0 | 0.19 | -5.0 | 0 | 0 | 0 | 0 | -0.71 | 61.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.34 | -9.68 | 0 | -0.2 | 9.09 | 0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (13) | -0.39 | 37.1 | 0 | -1.46 | 35.96 | 0 | 0.2 | -65.52 | 0 | 0 | 100.0 | 0 | -1.85 | 36.21 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | -0.31 | 63.95 | 0 | -0.22 | 68.12 | 0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (12) | -0.62 | -5.08 | 0 | -2.28 | -1528.57 | 0 | 0.58 | -89.14 | 0 | -0.04 | -500.0 | 0 | -2.9 | -297.26 | 0 | 0.05 | 400.0 | 0 | 0 | 0 | 0 | 500.00 | 0 | 0 | -0.86 | -32.31 | 0 | -0.69 | 28.12 | 0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (11) | -0.59 | 0 | 0 | -0.14 | 0 | 0 | 5.34 | 0 | 0 | 0.01 | 0 | 0 | -0.73 | 0 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.65 | 0 | 0 | -0.96 | 0 | 0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
