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) | 3.65 | 32.25 | -1.59 | 0 | -1.79 | 0 | -0.49 | 0 | 2.06 | -64.79 | 0.33 | 94.12 | 0.02 | 0 | 1.56 | 68.96 | 3.81 | 6.13 | 4.77 | 27.88 | 0.26 | -3.7 | 0.11 | 22.22 | 71.01 | 5.23 |
| 2023 (9) | 2.76 | 0 | 3.09 | 0 | -4.94 | 0 | 0.45 | 0 | 5.85 | 0 | 0.17 | -15.0 | -0.85 | 0 | 0.92 | -0.86 | 3.59 | -30.02 | 3.73 | -27.71 | 0.27 | 8.0 | 0.09 | 200.0 | 67.48 | 0 |
| 2022 (8) | -0.32 | 0 | -22.02 | 0 | 23.83 | 3164.38 | -0.47 | 0 | -22.34 | 0 | 0.2 | 42.86 | 0.21 | 0 | 0.93 | 82.07 | 5.13 | -32.05 | 5.16 | -17.44 | 0.25 | -3.85 | 0.03 | -25.0 | -5.88 | 0 |
| 2021 (7) | 4.03 | 66.53 | -5.81 | 0 | 0.73 | 0 | 0.16 | -60.98 | -1.78 | 0 | 0.14 | 180.0 | 0 | 0 | 0.51 | 94.31 | 7.55 | 93.09 | 6.25 | 102.27 | 0.26 | 8.33 | 0.04 | 33.33 | 61.53 | -14.57 |
| 2020 (6) | 2.42 | 55.13 | -1.43 | 0 | -1.6 | 0 | 0.41 | 355.56 | 0.99 | 43.48 | 0.05 | -79.17 | 0 | 0 | 0.26 | -84.69 | 3.91 | 96.48 | 3.09 | 90.74 | 0.24 | 4.35 | 0.03 | 0.0 | 72.02 | -13.2 |
| 2019 (5) | 1.56 | 0 | -0.87 | 0 | 1.66 | 66.0 | 0.09 | 0 | 0.69 | 0 | 0.24 | 0.0 | 0.02 | 0 | 1.72 | -20.93 | 1.99 | 64.46 | 1.62 | 48.62 | 0.23 | 53.33 | 0.03 | 200.0 | 82.98 | 0 |
| 2018 (4) | -1.11 | 0 | -0.52 | 0 | 1.0 | -18.03 | -0.01 | 0 | -1.63 | 0 | 0.24 | 33.33 | -0.03 | 0 | 2.18 | -17.07 | 1.21 | 278.12 | 1.09 | 230.3 | 0.15 | 25.0 | 0.01 | -50.0 | -88.80 | 0 |
| 2017 (3) | -0.36 | 0 | -0.2 | 0 | 1.22 | 22.0 | 0.01 | 0 | -0.56 | 0 | 0.18 | 63.64 | 0 | 0 | 2.62 | 21.65 | 0.32 | 300.0 | 0.33 | 200.0 | 0.12 | 20.0 | 0.02 | -33.33 | -76.60 | 0 |
| 2016 (2) | -0.03 | 0 | -0.08 | 0 | 1.0 | 0 | -0.04 | 0 | -0.11 | 0 | 0.11 | -21.43 | -0.01 | 0 | 2.16 | -44.85 | 0.08 | 300.0 | 0.11 | 175.0 | 0.1 | 11.11 | 0.03 | 0.0 | -12.50 | 0 |
| 2015 (1) | 0.23 | 0 | -0.12 | 0 | -0.14 | 0 | 0.16 | 0 | 0.11 | 0 | 0.14 | 366.67 | -0.01 | 0 | 3.91 | 236.31 | 0.02 | 0 | 0.04 | 0 | 0.09 | 12.5 | 0.03 | 50.0 | 143.75 | 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) | 1.66 | 348.65 | -26.22 | -2.21 | -652.5 | -35.58 | 1.21 | 6150.0 | 4133.33 | -0.27 | -146.55 | -132.14 | -0.55 | -171.43 | -188.71 | 0.19 | 90.0 | 0 | 0 | 100.0 | 100.0 | 3.68 | 90.74 | 0 | 0.76 | -25.49 | -36.67 | 1.12 | 38.27 | 83.61 | 0.07 | 16.67 | 0.0 | 0.03 | 0.0 | 0.0 | 136.07 | 230.97 | -57.06 |
| 24Q3 (19) | 0.37 | -43.08 | -17.78 | 0.4 | 100.0 | 11.11 | -0.02 | 99.33 | 33.33 | 0.58 | 314.81 | 2800.0 | 0.77 | -9.41 | -4.94 | 0.1 | 400.0 | 900.0 | -0.02 | -300.0 | 33.33 | 1.93 | 460.81 | 888.42 | 1.02 | -18.4 | 4.08 | 0.81 | -37.69 | -49.06 | 0.06 | 0.0 | -14.29 | 0.03 | 0.0 | 50.0 | 41.11 | -12.09 | 53.48 |
| 24Q2 (18) | 0.65 | -32.99 | 271.05 | 0.2 | 900.0 | -94.76 | -2.98 | 0 | 38.68 | -0.27 | 48.08 | 41.3 | 0.85 | -14.14 | -75.29 | 0.02 | 0.0 | -83.33 | 0.01 | -50.0 | -50.0 | 0.34 | -14.11 | -87.29 | 1.25 | 60.26 | 60.26 | 1.3 | -15.03 | 31.31 | 0.06 | 0.0 | -14.29 | 0.03 | 0.0 | 50.0 | 46.76 | -21.9 | 232.9 |
| 24Q1 (17) | 0.97 | -56.89 | 115.56 | 0.02 | 101.23 | -96.3 | 0 | 100.0 | 100.0 | -0.52 | -161.9 | -966.67 | 0.99 | 59.68 | 0.0 | 0.02 | 0 | -50.0 | 0.02 | 102.44 | 200.0 | 0.40 | 0 | -64.83 | 0.78 | -35.0 | 23.81 | 1.53 | 150.82 | 183.33 | 0.06 | -14.29 | -14.29 | 0.03 | 0.0 | 50.0 | 59.88 | -81.11 | -16.17 |
| 23Q4 (16) | 2.25 | 400.0 | 59.57 | -1.63 | -552.78 | -4175.0 | -0.03 | 0.0 | 97.97 | 0.84 | 4100.0 | 47.37 | 0.62 | -23.46 | -57.24 | 0 | -100.0 | -100.0 | -0.82 | -2633.33 | -4000.0 | -0.00 | -100.0 | -100.0 | 1.2 | 22.45 | 76.47 | 0.61 | -61.64 | 64.86 | 0.07 | 0.0 | 16.67 | 0.03 | 50.0 | 200.0 | 316.90 | 1083.1 | -1.11 |
| 23Q3 (15) | 0.45 | 218.42 | 127.44 | 0.36 | -90.58 | 117.65 | -0.03 | 99.38 | 95.31 | 0.02 | 104.35 | 104.08 | 0.81 | -76.45 | 122.01 | 0.01 | -91.67 | -90.0 | -0.03 | -250.0 | 0.0 | 0.20 | -92.79 | -90.94 | 0.98 | 25.64 | 40.0 | 1.59 | 60.61 | 14.39 | 0.07 | 0.0 | 16.67 | 0.02 | 0.0 | 100.0 | 26.79 | 176.13 | 123.85 |
| 23Q2 (14) | -0.38 | -184.44 | 32.14 | 3.82 | 607.41 | 119.75 | -4.86 | -24200.0 | -119.37 | -0.46 | -866.67 | 9.8 | 3.44 | 247.47 | 117.29 | 0.12 | 200.0 | 200.0 | 0.02 | 200.0 | -92.86 | 2.71 | 137.7 | 350.34 | 0.78 | 23.81 | -60.2 | 0.99 | 83.33 | -38.12 | 0.07 | 0.0 | 16.67 | 0.02 | 0.0 | 0 | -35.19 | -149.26 | -4.3 |
| 23Q1 (13) | 0.45 | -68.09 | -6.25 | 0.54 | 1250.0 | 179.41 | -0.02 | 98.65 | -102.3 | 0.06 | -89.47 | 300.0 | 0.99 | -31.72 | 595.0 | 0.04 | -42.86 | 0 | -0.02 | 0.0 | 0.0 | 1.14 | -44.65 | 0 | 0.63 | -7.35 | -64.8 | 0.54 | 45.95 | -69.83 | 0.07 | 16.67 | 16.67 | 0.02 | 100.0 | 0 | 71.43 | -77.71 | 175.3 |
| 22Q4 (12) | 1.41 | 185.98 | 25.89 | 0.04 | 101.96 | 100.94 | -1.48 | -131.25 | -187.57 | 0.57 | 216.33 | 280.0 | 1.45 | 139.4 | 146.33 | 0.07 | -30.0 | 250.0 | -0.02 | 33.33 | -300.0 | 2.06 | -4.47 | 559.85 | 0.68 | -2.86 | -61.58 | 0.37 | -73.38 | -75.17 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 320.45 | 385.28 | 349.21 |
| 22Q3 (11) | -1.64 | -192.86 | -278.26 | -2.04 | 89.45 | -477.78 | -0.64 | -102.55 | 70.51 | -0.49 | 3.92 | -333.33 | -3.68 | 81.51 | -352.05 | 0.1 | 150.0 | 233.33 | -0.03 | -110.71 | -200.0 | 2.16 | 258.3 | 438.79 | 0.7 | -64.29 | -67.89 | 1.39 | -13.12 | -24.04 | 0.06 | 0.0 | -14.29 | 0.01 | 0 | 0.0 | -112.33 | -232.97 | -333.2 |
| 22Q2 (10) | -0.56 | -216.67 | -191.8 | -19.34 | -2744.12 | -1741.9 | 25.09 | 2783.91 | 2597.85 | -0.51 | -1600.0 | -410.0 | -19.9 | -9850.0 | -4422.73 | 0.04 | 0 | -50.0 | 0.28 | 1500.0 | 2900.0 | 0.60 | 0 | -45.56 | 1.96 | 9.5 | -6.67 | 1.6 | -10.61 | -4.76 | 0.06 | 0.0 | 0.0 | 0 | 0 | -100.0 | -33.73 | -230.02 | -196.78 |
| 22Q1 (9) | 0.48 | -57.14 | -65.22 | -0.68 | 84.0 | 33.98 | 0.87 | -48.52 | 222.22 | -0.03 | -120.0 | 66.67 | -0.2 | 93.61 | -157.14 | 0 | -100.0 | -100.0 | -0.02 | -300.0 | 0 | -0.00 | -100.0 | -100.0 | 1.79 | 1.13 | 18.54 | 1.79 | 20.13 | 43.2 | 0.06 | -14.29 | 0.0 | 0 | -100.0 | -100.0 | 25.95 | -63.63 | -75.18 |
| 21Q4 (8) | 1.12 | 21.74 | 9.8 | -4.25 | -887.04 | -382.95 | 1.69 | 177.88 | 284.09 | 0.15 | -28.57 | -25.0 | -3.13 | -314.38 | -2335.71 | 0.02 | -33.33 | 0.0 | 0.01 | 200.0 | 0 | 0.31 | -22.0 | -10.92 | 1.77 | -18.81 | 37.21 | 1.49 | -18.58 | 49.0 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 71.34 | 48.1 | -25.17 |
| 21Q3 (7) | 0.92 | 50.82 | -14.81 | 0.54 | 151.43 | 671.43 | -2.17 | -333.33 | -114.85 | 0.21 | 310.0 | 600.0 | 1.46 | 431.82 | 26.96 | 0.03 | -62.5 | 200.0 | -0.01 | 0.0 | 50.0 | 0.40 | -63.8 | 106.8 | 2.18 | 3.81 | 103.74 | 1.83 | 8.93 | 123.17 | 0.07 | 16.67 | 16.67 | 0.01 | 0.0 | 0.0 | 48.17 | 38.19 | -60.31 |
| 21Q2 (6) | 0.61 | -55.8 | 317.86 | -1.05 | -1.94 | -3600.0 | 0.93 | 244.44 | 240.91 | -0.1 | -11.11 | -211.11 | -0.44 | -225.71 | -76.0 | 0.08 | 300.0 | 300.0 | -0.01 | 0 | -150.0 | 1.10 | 242.54 | 145.3 | 2.1 | 39.07 | 138.64 | 1.68 | 34.4 | 143.48 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 34.86 | -66.66 | 194.61 |
| 21Q1 (5) | 1.38 | 35.29 | 130.0 | -1.03 | -17.05 | -58.46 | 0.27 | -38.64 | 171.05 | -0.09 | -145.0 | -212.5 | 0.35 | 150.0 | 800.0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.32 | -7.9 | 0 | 1.51 | 17.05 | 125.37 | 1.25 | 25.0 | 115.52 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 104.55 | 9.67 | 13.26 |
| 20Q4 (4) | 1.02 | -5.56 | 0.0 | -0.88 | -1357.14 | 0.0 | 0.44 | 143.56 | 0.0 | 0.2 | 566.67 | 0.0 | 0.14 | -87.83 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 100.0 | 0.0 | 0.35 | 81.09 | 0.0 | 1.29 | 20.56 | 0.0 | 1.0 | 21.95 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 95.33 | -21.44 | 0.0 |
| 20Q3 (3) | 1.08 | 485.71 | 0.0 | 0.07 | 133.33 | 0.0 | -1.01 | -53.03 | 0.0 | 0.03 | -66.67 | 0.0 | 1.15 | 560.0 | 0.0 | 0.01 | -50.0 | 0.0 | -0.02 | -200.0 | 0.0 | 0.19 | -57.06 | 0.0 | 1.07 | 21.59 | 0.0 | 0.82 | 18.84 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 121.35 | 429.37 | 0.0 |
| 20Q2 (2) | -0.28 | -146.67 | 0.0 | 0.03 | 104.62 | 0.0 | -0.66 | -73.68 | 0.0 | 0.09 | 12.5 | 0.0 | -0.25 | -400.0 | 0.0 | 0.02 | 0 | 0.0 | 0.02 | 0 | 0.0 | 0.45 | 0 | 0.0 | 0.88 | 31.34 | 0.0 | 0.69 | 18.97 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -36.84 | -139.91 | 0.0 |
| 20Q1 (1) | 0.6 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 92.31 | 0.0 | 0.0 |
