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) | 4.4 | 4.27 | -0.23 | 0 | -4.52 | 0 | 0.5 | 0 | 4.17 | -13.84 | 0.05 | -16.67 | -0.41 | 0 | 0.54 | -32.37 | 4.21 | 24.56 | 3.67 | -31.91 | 0.3 | -3.23 | 0.01 | 0.0 | 110.55 | 49.59 |
| 2023 (9) | 4.22 | 32.29 | 0.62 | 0 | -5.0 | 0 | -0.06 | 0 | 4.84 | 1412.5 | 0.06 | 100.0 | 0.03 | 0 | 0.79 | 65.7 | 3.38 | 19.01 | 5.39 | 168.16 | 0.31 | -8.82 | 0.01 | -50.0 | 73.91 | -45.09 |
| 2022 (8) | 3.19 | 134.56 | -2.87 | 0 | -3.19 | 0 | -0.05 | 0 | 0.32 | 0 | 0.03 | 50.0 | -0.03 | 0 | 0.48 | 4.86 | 2.84 | 144.83 | 2.01 | -45.68 | 0.34 | 0.0 | 0.02 | 0.0 | 134.60 | 301.82 |
| 2021 (7) | 1.36 | 0 | -2.97 | 0 | 7.33 | 2427.59 | 0.05 | 0 | -1.61 | 0 | 0.02 | -96.61 | -0.04 | 0 | 0.46 | -99.45 | 1.16 | 0 | 3.7 | 0 | 0.34 | 9.68 | 0.02 | 100.0 | 33.50 | 0 |
| 2020 (6) | -1.38 | 0 | 1.47 | 4.26 | 0.29 | 0 | 0 | 0 | 0.09 | -55.0 | 0.59 | 1080.0 | -0.09 | 0 | 83.10 | 82.82 | -1.57 | 0 | -1.07 | 0 | 0.31 | 93.75 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (5) | -1.21 | 0 | 1.41 | 0 | -0.01 | 0 | 0 | 0 | 0.2 | 0 | 0.05 | -76.19 | -0.2 | 0 | 45.45 | 0 | -1.35 | 0 | -0.94 | 0 | 0.16 | 166.67 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (4) | -0.72 | 0 | -5.71 | 0 | 6.49 | 131.79 | 0 | 0 | -6.43 | 0 | 0.21 | 600.0 | -0.31 | 0 | 0.00 | 0 | -0.94 | 0 | -0.69 | 0 | 0.06 | 0 | 0.01 | 0 | 0.00 | 0 |
| 2017 (3) | -0.32 | 0 | -3.38 | 0 | 2.8 | 180.0 | 0 | 0 | -3.7 | 0 | 0.03 | 200.0 | -0.28 | 0 | 0.00 | 0 | -0.4 | 0 | -0.31 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2016 (2) | 0 | 0 | -0.01 | 0 | 1.0 | 0 | 0 | 0 | -0.01 | 0 | 0.01 | 0 | 0 | 0 | 0.00 | 0 | -0.01 | 0 | 0 | 0 | 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) | 2.14 | 164.2 | 12.04 | -3.64 | -430.91 | -121.95 | -0.03 | 0.0 | 0.0 | 0.05 | -68.75 | 200.0 | -1.5 | -178.53 | -655.56 | 0.01 | -66.67 | 0.0 | -0.04 | -180.0 | -300.0 | 0.29 | -75.97 | -25.87 | 1.76 | 87.23 | 31.34 | 2.11 | 1010.53 | 115.31 | 0.08 | 14.29 | 14.29 | 0 | 0 | 0 | 97.72 | -68.63 | -46.28 |
| 24Q3 (19) | 0.81 | 50.0 | -5.81 | 1.1 | 138.06 | 136.18 | -0.03 | 99.32 | 99.16 | 0.16 | -60.98 | 0 | 1.91 | 181.28 | 187.61 | 0.03 | 200.0 | 200.0 | 0.05 | 111.9 | 400.0 | 1.21 | 115.32 | 174.6 | 0.94 | 20.51 | -20.34 | 0.19 | -83.62 | -93.09 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 311.54 | 609.62 | 921.56 |
| 24Q2 (18) | 0.54 | -40.66 | 8.0 | -2.89 | -155.68 | -558.73 | -4.43 | -14666.67 | -228.15 | 0.41 | 415.38 | 4000.0 | -2.35 | -138.52 | -307.96 | 0.01 | 0 | -66.67 | -0.42 | 0 | 0 | 0.56 | 0 | -70.04 | 0.78 | 8.33 | 25.81 | 1.16 | 427.27 | 127.45 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 43.90 | -86.01 | -48.2 |
| 24Q1 (17) | 0.91 | -52.36 | -4.21 | 5.19 | 416.46 | 11.13 | -0.03 | 0.0 | 0.0 | -0.13 | -160.0 | -1200.0 | 6.1 | 2159.26 | 8.54 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | -0.00 | -100.0 | 0 | 0.72 | -46.27 | 200.0 | 0.22 | -77.55 | -81.03 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 313.79 | 72.5 | 312.89 |
| 23Q4 (16) | 1.91 | 122.09 | 73.64 | -1.64 | 46.05 | -192.86 | -0.03 | 99.16 | 0.0 | -0.05 | 0 | 0 | 0.27 | 112.39 | -50.0 | 0.01 | 0.0 | 0 | 0.02 | 100.0 | 300.0 | 0.39 | -10.98 | 0 | 1.34 | 13.56 | 36.73 | 0.98 | -64.36 | -24.62 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 181.90 | 496.48 | 128.21 |
| 23Q3 (15) | 0.86 | 72.0 | -28.33 | -3.04 | -582.54 | -171.43 | -3.59 | -165.93 | -17850.0 | 0 | -100.0 | -100.0 | -2.18 | -292.92 | -2825.0 | 0.01 | -66.67 | 0 | 0.01 | 0 | 0 | 0.44 | -76.51 | 0 | 1.18 | 90.32 | 57.33 | 2.75 | 439.22 | 623.68 | 0.07 | -12.5 | -12.5 | 0 | 0 | 0 | 30.50 | -64.01 | -88.31 |
| 23Q2 (14) | 0.5 | -47.37 | 31.58 | 0.63 | -86.51 | -19.23 | -1.35 | -4400.0 | 56.73 | 0.01 | 200.0 | 0 | 1.13 | -79.89 | -2.59 | 0.03 | 0 | 200.0 | 0 | 0 | 100.0 | 1.88 | 0 | 186.87 | 0.62 | 158.33 | 1.64 | 0.51 | -56.03 | 21.43 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 84.75 | 11.51 | 13.74 |
| 23Q1 (13) | 0.95 | -13.64 | 86.27 | 4.67 | 933.93 | 337.06 | -0.03 | 0.0 | -50.0 | -0.01 | 0 | 83.33 | 5.62 | 940.74 | 484.93 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | -0.00 | 0 | -100.0 | 0.24 | -75.51 | -51.02 | 1.16 | -10.77 | 1388.89 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 76.00 | -4.65 | 0 |
| 22Q4 (12) | 1.1 | -8.33 | 50.68 | -0.56 | 50.0 | 82.05 | -0.03 | -50.0 | 0.0 | 0 | -100.0 | -100.0 | 0.54 | 575.0 | 122.59 | 0 | 0 | -100.0 | -0.01 | 0 | 50.0 | -0.00 | 0 | -100.0 | 0.98 | 30.67 | 63.33 | 1.3 | 242.11 | 58.54 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 79.71 | -69.44 | -0.64 |
| 22Q3 (11) | 1.2 | 215.79 | 114.29 | -1.12 | -243.59 | -80.65 | -0.02 | 99.36 | -300.0 | 0.01 | 0 | -80.0 | 0.08 | -93.1 | 233.33 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | 0.75 | 22.95 | 50.0 | 0.38 | -9.52 | -83.69 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 260.87 | 250.11 | 1027.33 |
| 22Q2 (10) | 0.38 | -25.49 | 58.33 | 0.78 | 139.59 | -3.7 | -3.12 | -15500.0 | -10300.0 | 0 | 100.0 | 100.0 | 1.16 | 179.45 | 10.48 | 0.01 | -50.0 | 0.0 | -0.02 | 0 | 0.0 | 0.65 | -59.8 | -40.52 | 0.61 | 24.49 | 205.0 | 0.42 | 566.67 | -38.24 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 74.51 | 0 | 135.95 |
| 22Q1 (9) | 0.51 | -30.14 | 383.33 | -1.97 | 36.86 | -6466.67 | -0.02 | 33.33 | -100.27 | -0.06 | -300.0 | 0 | -1.46 | 38.91 | -595.24 | 0.02 | 100.0 | 0 | 0 | 100.0 | 0 | 1.63 | 152.03 | 0 | 0.49 | -18.33 | 450.0 | -0.09 | -110.98 | 30.77 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (8) | 0.73 | 30.36 | 360.71 | -3.12 | -403.23 | -991.43 | -0.03 | -400.0 | -109.68 | 0.03 | -40.0 | 0 | -2.39 | -3883.33 | -3514.29 | 0.01 | 0 | -50.0 | -0.02 | 0 | 0 | 0.65 | 0 | -91.61 | 0.6 | 20.0 | 281.82 | 0.82 | -64.81 | 415.38 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 80.22 | 246.66 | 0 |
| 21Q3 (7) | 0.56 | 133.33 | 269.7 | -0.62 | -176.54 | -237.78 | 0.01 | 133.33 | -50.0 | 0.05 | 225.0 | 0 | -0.06 | -105.71 | -150.0 | 0 | -100.0 | -100.0 | 0 | 100.0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.5 | 150.0 | 216.28 | 2.33 | 242.65 | 1892.31 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0 | 23.14 | -26.72 | 0 |
| 21Q2 (6) | 0.24 | 233.33 | 130.77 | 0.81 | 2800.0 | 20.9 | -0.03 | -100.41 | 25.0 | -0.04 | 0 | 0 | 1.05 | 600.0 | 1054.55 | 0.01 | 0 | -98.21 | -0.02 | 0 | 50.0 | 1.10 | 0 | -99.67 | 0.2 | 242.86 | 124.69 | 0.68 | 623.08 | 201.49 | 0.08 | -11.11 | -42.86 | 0 | 0 | -100.0 | 31.58 | 0 | 0 |
| 21Q1 (5) | -0.18 | 35.71 | 52.63 | -0.03 | -108.57 | -107.89 | 7.39 | 2283.87 | 37050.0 | 0 | 0 | 0 | -0.21 | -400.0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | -0.14 | 57.58 | 58.82 | -0.13 | 50.0 | 50.0 | 0.09 | 12.5 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (4) | -0.28 | 15.15 | 0.0 | 0.35 | -22.22 | 0.0 | 0.31 | 1450.0 | 0.0 | 0 | 0 | 0.0 | 0.07 | -41.67 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 100.0 | 0.0 | 7.69 | 107.69 | 0.0 | -0.33 | 23.26 | 0.0 | -0.26 | -100.0 | 0.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q3 (3) | -0.33 | 57.69 | 0.0 | 0.45 | -32.84 | 0.0 | 0.02 | 150.0 | 0.0 | 0 | 0 | 0.0 | 0.12 | 209.09 | 0.0 | 0.01 | -98.21 | 0.0 | -0.05 | -25.0 | 0.0 | 3.70 | -98.88 | 0.0 | -0.43 | 46.91 | 0.0 | -0.13 | 80.6 | 0.0 | 0.09 | -35.71 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (2) | -0.78 | -105.26 | 0.0 | 0.67 | 76.32 | 0.0 | -0.04 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.11 | 0 | 0.0 | 0.56 | 9.8 | 0.0 | -0.04 | -100.0 | 0.0 | 329.41 | -48.33 | 0.0 | -0.81 | -138.24 | 0.0 | -0.67 | -157.69 | 0.0 | 0.14 | 133.33 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (1) | -0.38 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 637.50 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
