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) | 0.94 | 184.85 | -1.18 | 0 | 1.38 | 7.81 | 0.09 | 0 | -0.24 | 0 | 0.78 | -51.55 | -0.15 | 0 | 9.31 | -59.36 | -0.12 | 0 | 0.16 | 0 | 1.41 | 10.16 | 0.04 | 33.33 | 58.39 | 38.0 |
| 2023 (9) | 0.33 | -80.59 | -1.35 | 0 | 1.28 | 0 | -0.15 | 0 | -1.02 | 0 | 1.61 | -30.3 | -0.01 | 0 | 22.90 | -11.96 | -0.76 | 0 | -0.53 | 0 | 1.28 | 21.9 | 0.03 | 0.0 | 42.31 | -39.52 |
| 2022 (8) | 1.7 | -24.44 | -1.51 | 0 | -0.6 | 0 | -0.08 | 0 | 0.19 | -80.41 | 2.31 | 244.78 | 0.18 | 0 | 26.01 | 220.32 | 1.24 | -21.52 | 1.35 | 4.65 | 1.05 | 14.13 | 0.03 | 200.0 | 69.96 | -30.97 |
| 2021 (7) | 2.25 | 15.38 | -1.28 | 0 | -0.35 | 0 | 0.01 | -75.0 | 0.97 | 155.26 | 0.67 | -10.67 | -0.16 | 0 | 8.12 | -28.21 | 1.58 | 92.68 | 1.29 | 258.33 | 0.92 | 10.84 | 0.01 | -50.0 | 101.35 | -37.11 |
| 2020 (6) | 1.95 | 74.11 | -1.57 | 0 | -0.5 | 0 | 0.04 | -20.0 | 0.38 | -51.9 | 0.75 | 53.06 | 0.03 | -62.5 | 11.31 | 38.06 | 0.82 | 41.38 | 0.36 | -14.29 | 0.83 | 0.0 | 0.02 | 0.0 | 161.16 | 82.74 |
| 2019 (5) | 1.12 | 0 | -0.33 | 0 | -0.26 | 0 | 0.05 | 0 | 0.79 | 0 | 0.49 | 0 | 0.08 | 0 | 8.19 | 0 | 0.58 | 0 | 0.42 | 0 | 0.83 | 0 | 0.02 | 0 | 88.19 | 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) | 0.47 | 17.5 | 213.33 | -0.27 | 15.62 | -235.0 | -0.33 | -312.5 | -206.45 | 0.02 | -33.33 | 150.0 | 0.2 | 150.0 | -42.86 | 0.24 | 380.0 | -38.46 | 0 | 100.0 | -100.0 | 11.76 | 434.12 | -45.4 | -0.2 | -1900.0 | 37.5 | -0.05 | -25.0 | 82.14 | 0.36 | 2.86 | 5.88 | 0.01 | 0.0 | 0.0 | 146.88 | 17.5 | -31.46 |
| 24Q3 (19) | 0.4 | 25.0 | 185.71 | -0.32 | -68.42 | -260.0 | -0.08 | -105.93 | 90.12 | 0.03 | 200.0 | 400.0 | 0.08 | -38.46 | -76.47 | 0.05 | -70.59 | -82.76 | -0.14 | -1500.0 | -55.56 | 2.20 | -71.62 | -87.24 | -0.01 | -125.0 | 96.88 | -0.04 | -136.36 | 76.47 | 0.35 | -2.78 | 9.38 | 0.01 | 0.0 | 0.0 | 125.00 | 87.5 | 42.86 |
| 24Q2 (18) | 0.32 | 228.0 | 146.15 | -0.19 | 52.5 | 84.92 | 1.35 | 206.82 | 6850.0 | 0.01 | -66.67 | 116.67 | 0.13 | 120.0 | 111.5 | 0.17 | -48.48 | -66.0 | 0.01 | 150.0 | 125.0 | 7.76 | -55.78 | -72.52 | 0.04 | -20.0 | 200.0 | 0.11 | -15.38 | 650.0 | 0.36 | 2.86 | 9.09 | 0.01 | 0.0 | 0.0 | 66.67 | 230.67 | 64.1 |
| 24Q1 (17) | -0.25 | -266.67 | -212.5 | -0.4 | -300.0 | 18.37 | 0.44 | 41.94 | -75.56 | 0.03 | 175.0 | 175.0 | -0.65 | -285.71 | -14.04 | 0.33 | -15.38 | -21.43 | -0.02 | -122.22 | -166.67 | 17.55 | -18.54 | -26.44 | 0.05 | 115.62 | 162.5 | 0.13 | 146.43 | 316.67 | 0.35 | 2.94 | 25.0 | 0.01 | 0.0 | 0.0 | -51.02 | -123.81 | -46.68 |
| 23Q4 (16) | 0.15 | 7.14 | -79.17 | 0.2 | 0.0 | 166.67 | 0.31 | 138.27 | 306.67 | -0.04 | -300.0 | 0 | 0.35 | 2.94 | -16.67 | 0.39 | 34.48 | -7.14 | 0.09 | 200.0 | -52.63 | 21.55 | 24.82 | 1.58 | -0.32 | 0.0 | -500.0 | -0.28 | -64.71 | -247.37 | 0.34 | 6.25 | 25.93 | 0.01 | 0.0 | 0.0 | 214.29 | 144.9 | 39.88 |
| 23Q3 (15) | 0.14 | 7.69 | -67.44 | 0.2 | 115.87 | 166.67 | -0.81 | -3950.0 | -10.96 | -0.01 | 83.33 | -120.0 | 0.34 | 130.09 | 161.54 | 0.29 | -42.0 | -40.82 | -0.09 | -125.0 | -80.0 | 17.26 | -38.89 | -11.58 | -0.32 | -700.0 | -168.09 | -0.17 | -750.0 | -134.69 | 0.32 | -3.03 | 18.52 | 0.01 | 0.0 | 0.0 | 87.50 | 115.38 | 56.69 |
| 23Q2 (14) | 0.13 | 262.5 | -61.76 | -1.26 | -157.14 | -384.62 | -0.02 | -101.11 | 77.78 | -0.06 | -50.0 | 33.33 | -1.13 | -98.25 | -1512.5 | 0.5 | 19.05 | 6.38 | -0.04 | -233.33 | -233.33 | 28.25 | 18.38 | 38.84 | -0.04 | 50.0 | -110.53 | -0.02 | 66.67 | -105.41 | 0.33 | 17.86 | 26.92 | 0.01 | 0.0 | 0.0 | 40.62 | 216.8 | -23.53 |
| 23Q1 (13) | -0.08 | -111.11 | -138.1 | -0.49 | -63.33 | 24.62 | 1.8 | 1300.0 | 386.49 | -0.04 | 0 | 20.0 | -0.57 | -235.71 | -29.55 | 0.42 | 0.0 | -54.84 | 0.03 | -84.21 | 50.0 | 23.86 | 12.5 | -46.37 | -0.08 | -200.0 | -125.81 | -0.06 | -131.58 | -120.0 | 0.28 | 3.7 | 12.0 | 0.01 | 0.0 | 0.0 | -34.78 | -122.71 | -192.75 |
| 22Q4 (12) | 0.72 | 67.44 | -33.33 | -0.3 | 0.0 | 25.0 | -0.15 | 79.45 | -15.38 | 0 | -100.0 | 100.0 | 0.42 | 223.08 | -38.24 | 0.42 | -14.29 | 147.06 | 0.19 | 480.0 | 337.5 | 21.21 | 8.66 | 177.01 | 0.08 | -82.98 | -80.0 | 0.19 | -61.22 | -44.12 | 0.27 | 0.0 | 17.39 | 0.01 | 0.0 | 0 | 153.19 | 174.32 | -19.15 |
| 22Q3 (11) | 0.43 | 26.47 | -18.87 | -0.3 | -15.38 | -42.86 | -0.73 | -711.11 | -69.77 | 0.05 | 155.56 | 0.0 | 0.13 | 62.5 | -59.38 | 0.49 | 4.26 | 0 | -0.05 | -266.67 | 73.68 | 19.52 | -4.05 | 0 | 0.47 | 23.68 | 14.63 | 0.49 | 32.43 | 53.12 | 0.27 | 3.85 | 17.39 | 0.01 | 0.0 | 0 | 55.84 | 5.12 | -42.05 |
| 22Q2 (10) | 0.34 | 61.9 | -46.88 | -0.26 | 60.0 | 61.19 | -0.09 | -124.32 | -145.0 | -0.09 | -80.0 | -350.0 | 0.08 | 118.18 | 366.67 | 0.47 | -49.46 | -6.0 | 0.03 | 50.0 | -70.0 | 20.35 | -54.28 | 57.89 | 0.38 | 22.58 | -50.65 | 0.37 | 23.33 | -40.32 | 0.26 | 4.0 | -42.22 | 0.01 | 0.0 | 0.0 | 53.12 | 41.67 | -10.35 |
| 22Q1 (9) | 0.21 | -80.56 | 0 | -0.65 | -62.5 | 0 | 0.37 | 384.62 | 0 | -0.05 | -150.0 | 0 | -0.44 | -164.71 | 0 | 0.93 | 447.06 | 0 | 0.02 | 125.0 | 0 | 44.50 | 481.09 | 0 | 0.31 | -22.5 | 0 | 0.3 | -11.76 | 0 | 0.25 | 8.7 | 0 | 0.01 | 0 | 0 | 37.50 | -80.21 | 0 |
| 21Q4 (8) | 1.08 | 103.77 | 0.0 | -0.4 | -90.48 | 62.96 | -0.13 | 69.77 | 66.67 | -0.02 | -140.0 | 80.0 | 0.68 | 112.5 | 0 | 0.17 | 0 | -67.31 | -0.08 | 57.89 | -260.0 | 7.66 | 0 | -46.84 | 0.4 | -2.44 | -24.53 | 0.34 | 6.25 | 78.95 | 0.23 | 0.0 | -45.24 | 0 | 0 | -100.0 | 189.47 | 96.62 | 8.77 |
| 21Q3 (7) | 0.53 | -17.19 | 0 | -0.21 | 68.66 | 0 | -0.43 | -315.0 | 0 | 0.05 | 350.0 | 0 | 0.32 | 1166.67 | 0 | 0 | -100.0 | 0 | -0.19 | -290.0 | 0 | -0.00 | -100.0 | 0 | 0.41 | -46.75 | 0 | 0.32 | -48.39 | 0 | 0.23 | -48.89 | 0 | 0 | -100.0 | 0 | 96.36 | 62.61 | 0 |
| 21Q2 (6) | 0.64 | 0 | -26.44 | -0.67 | 0 | -34.0 | 0.2 | 0 | 281.82 | -0.02 | 0 | -114.29 | -0.03 | 0 | -108.11 | 0.5 | 0 | 117.39 | 0.1 | 0 | 600.0 | 12.89 | 0 | 69.21 | 0.77 | 0 | 165.52 | 0.62 | 0 | 244.44 | 0.45 | 0 | 9.76 | 0.01 | 0 | 0.0 | 59.26 | 0 | -59.13 |
