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) | 1.68 | -16.0 | -0.4 | 0 | -0.78 | 0 | -0.03 | 0 | 1.28 | -38.46 | 0.09 | -55.0 | -0.17 | 0 | 1.42 | -56.84 | 1.62 | -6.36 | 1.18 | -15.11 | 0.49 | 4.26 | 0 | 0 | 100.60 | -6.44 |
| 2023 (9) | 2.0 | 7.53 | 0.08 | 0 | -1.61 | 0 | 0.01 | 0 | 2.08 | 240.98 | 0.2 | 0.0 | -0.12 | 0 | 3.28 | 10.51 | 1.73 | -4.95 | 1.39 | -8.55 | 0.47 | 4.44 | 0 | 0 | 107.53 | 13.89 |
| 2022 (8) | 1.86 | -11.43 | -1.25 | 0 | -1.96 | 0 | 0 | 0 | 0.61 | -65.54 | 0.2 | -39.39 | -0.07 | 0 | 2.97 | -45.97 | 1.82 | -13.33 | 1.52 | -4.4 | 0.45 | 7.14 | 0 | 0 | 94.42 | -9.63 |
| 2021 (7) | 2.1 | 56.72 | -0.33 | 0 | -1.03 | 0 | 0.01 | 0 | 1.77 | 51.28 | 0.33 | -10.81 | -0.03 | 0 | 5.50 | -27.01 | 2.1 | 46.85 | 1.59 | 41.96 | 0.42 | 10.53 | 0 | 0 | 104.48 | 16.95 |
| 2020 (6) | 1.34 | -19.28 | -0.17 | 0 | -1.52 | 0 | 0 | 0 | 1.17 | -25.0 | 0.37 | -35.09 | 0.03 | 0 | 7.54 | -34.43 | 1.43 | -18.29 | 1.12 | -20.57 | 0.38 | 22.58 | 0 | 0 | 89.33 | -7.44 |
| 2019 (5) | 1.66 | -6.21 | -0.1 | 0 | -0.68 | 0 | 0 | 0 | 1.56 | 0 | 0.57 | -61.74 | -0.13 | 0 | 11.49 | -60.97 | 1.75 | -7.41 | 1.41 | 67.86 | 0.31 | 10.71 | 0 | 0 | 96.51 | -38.93 |
| 2018 (4) | 1.77 | 33.08 | -2.17 | 0 | -0.56 | 0 | 0.01 | 0 | -0.4 | 0 | 1.49 | -34.65 | -0.89 | 0 | 29.45 | -42.14 | 1.89 | 31.25 | 0.84 | -27.59 | 0.28 | 3.7 | 0 | 0 | 158.04 | 69.92 |
| 2017 (3) | 1.33 | 27.88 | -1.86 | 0 | 2.14 | 319.61 | -0.01 | 0 | -0.53 | 0 | 2.28 | 125.74 | 0.07 | 0 | 50.89 | 103.57 | 1.44 | 30.91 | 1.16 | 107.14 | 0.27 | 17.39 | 0 | 0 | 93.01 | -28.46 |
| 2016 (2) | 1.04 | 0 | -1.32 | 0 | 0.51 | 0 | -0.2 | 0 | -0.28 | 0 | 1.01 | 0 | -0.02 | 0 | 25.00 | 0 | 1.1 | 0 | 0.56 | 0 | 0.23 | 0 | 0.01 | 0 | 130.00 | 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) | 0.83 | 245.83 | -3.49 | -0.68 | -1800.0 | -353.33 | -0.1 | 90.99 | 83.33 | 0 | 0 | 0 | 0.15 | -46.43 | -78.87 | 0.02 | 100.0 | -75.0 | -0.17 | -525.0 | -142.86 | 1.19 | 88.1 | -76.34 | 0.48 | 20.0 | -7.69 | 0.3 | -3.23 | -25.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 197.62 | 254.07 | 19.49 |
| 24Q3 (19) | 0.24 | 33.33 | -14.29 | 0.04 | -95.35 | -63.64 | -1.11 | -358.14 | -1333.33 | 0 | 100.0 | 0 | 0.28 | -73.08 | -28.21 | 0.01 | -80.0 | -50.0 | 0.04 | 200.0 | 166.67 | 0.63 | -80.0 | -52.53 | 0.4 | 17.65 | -11.11 | 0.31 | 14.81 | -20.51 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 55.81 | 20.93 | 1.66 |
| 24Q2 (18) | 0.18 | -58.14 | -70.0 | 0.86 | 236.51 | 290.91 | 0.43 | 4200.0 | 138.74 | -0.03 | 0 | 0 | 1.04 | 620.0 | 26.83 | 0.05 | 150.0 | 150.0 | -0.04 | 0 | -200.0 | 3.16 | 138.92 | 138.92 | 0.34 | -15.0 | -15.0 | 0.27 | -12.9 | -12.9 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 46.15 | -53.85 | -66.92 |
| 24Q1 (17) | 0.43 | -50.0 | 59.26 | -0.63 | -320.0 | -472.73 | 0.01 | 101.67 | 0.0 | 0 | 0 | 0 | -0.2 | -128.17 | -225.0 | 0.02 | -75.0 | -75.0 | 0 | 100.0 | 100.0 | 1.32 | -73.68 | -75.5 | 0.4 | -23.08 | 11.11 | 0.31 | -22.5 | 6.9 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | -39.53 | 51.85 |
| 23Q4 (16) | 0.86 | 207.14 | 14.67 | -0.15 | -236.36 | 86.96 | -0.6 | -766.67 | -1900.0 | 0 | 0 | 0 | 0.71 | 82.05 | 277.5 | 0.08 | 300.0 | -27.27 | -0.07 | -16.67 | -40.0 | 5.03 | 277.36 | -21.33 | 0.52 | 15.56 | -3.7 | 0.4 | 2.56 | -4.76 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 165.38 | 201.24 | 16.87 |
| 23Q3 (15) | 0.28 | -53.33 | -22.22 | 0.11 | -50.0 | 0 | 0.09 | 108.11 | 104.71 | 0 | 0 | 0 | 0.39 | -52.44 | 8.33 | 0.02 | 0.0 | -33.33 | -0.06 | -250.0 | -400.0 | 1.33 | 0.67 | -19.56 | 0.45 | 12.5 | -2.17 | 0.39 | 25.81 | -13.33 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 54.90 | -60.65 | -14.6 |
| 23Q2 (14) | 0.6 | 122.22 | -20.0 | 0.22 | 300.0 | 344.44 | -1.11 | -11200.0 | -5450.0 | 0 | 0 | 0 | 0.82 | 412.5 | 24.24 | 0.02 | -75.0 | -66.67 | 0.04 | 300.0 | 180.0 | 1.32 | -75.5 | -29.36 | 0.4 | 11.11 | -51.22 | 0.31 | 6.9 | -52.31 | 0.12 | 0.0 | -47.83 | 0 | 0 | 0 | 139.53 | 111.89 | 63.72 |
| 23Q1 (13) | 0.27 | -64.0 | 0 | -0.11 | 90.43 | 0 | 0.01 | 133.33 | 0 | 0 | 0 | 0 | 0.16 | 140.0 | 0 | 0.08 | -27.27 | 0 | -0.02 | 60.0 | 0 | 5.41 | -15.48 | 0 | 0.36 | -33.33 | 0 | 0.29 | -30.95 | 0 | 0.12 | 9.09 | 0 | 0 | 0 | 0 | 65.85 | -53.46 | 0 |
| 22Q4 (12) | 0.75 | 108.33 | 0 | -1.15 | 0 | 0 | -0.03 | 98.43 | 0 | 0 | 0 | 0 | -0.4 | -211.11 | 0 | 0.11 | 266.67 | 0 | -0.05 | -350.0 | 0 | 6.40 | 285.85 | 0 | 0.54 | 17.39 | 0 | 0.42 | -6.67 | 0 | 0.11 | 0.0 | 0 | 0 | 0 | 0 | 141.51 | 120.13 | 0 |
| 22Q3 (11) | 0.36 | -52.0 | 0 | 0 | 100.0 | 0 | -1.91 | -9450.0 | 0 | 0 | 0 | 0 | 0.36 | -45.45 | 0 | 0.03 | -50.0 | 0 | 0.02 | 140.0 | 0 | 1.66 | -11.6 | 0 | 0.46 | -43.9 | 0 | 0.45 | -30.77 | 0 | 0.11 | -52.17 | 0 | 0 | 0 | 0 | 64.29 | -24.57 | 0 |
| 22Q2 (10) | 0.75 | 0 | 0 | -0.09 | 0 | 0 | -0.02 | 0 | 0 | 0 | 0 | 0 | 0.66 | 0 | 0 | 0.06 | 0 | 0 | -0.05 | 0 | 0 | 1.88 | 0 | 0 | 0.82 | 0 | 0 | 0.65 | 0 | 0 | 0.23 | 0 | 0 | 0 | 0 | 0 | 85.23 | 0 | 0 |
