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) | -2.3 | 0 | -1.67 | 0 | 1.73 | -15.2 | -0.49 | 0 | -3.97 | 0 | 0.42 | 1300.0 | 0 | 0 | 4.84 | 1149.83 | -0.53 | 0 | -0.4 | 0 | 0.18 | 63.64 | 0.04 | 300.0 | 0.00 | 0 |
| 2023 (9) | 0.34 | 0 | -0.08 | 0 | 2.04 | 1754.55 | 0.05 | 0 | 0.26 | 0 | 0.03 | -25.0 | -0.04 | 0 | 0.39 | -59.3 | 0.12 | 0 | 0.05 | 0 | 0.11 | 10.0 | 0.01 | 0 | 200.00 | 0 |
| 2022 (8) | -0.48 | 0 | -0.23 | 0 | 0.11 | 0 | -0.23 | 0 | -0.71 | 0 | 0.04 | 0.0 | -0.01 | 0 | 0.95 | -39.05 | -0.76 | 0 | -0.57 | 0 | 0.1 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (7) | -0.65 | 0 | -0.03 | 0 | -0.09 | 0 | -0.05 | 0 | -0.68 | 0 | 0.04 | 0 | 0.01 | 0 | 1.56 | 0 | -0.54 | 0 | -0.61 | 0 | 0.1 | 25.0 | 0 | 0 | 0.00 | 0 |
| 2020 (6) | 0.03 | 0 | -0.03 | 0 | 2.78 | 0 | 0.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.43 | 0 | -0.5 | 0 | 0.08 | 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) | -0.22 | 29.03 | -257.14 | 0.05 | 103.76 | 200.0 | 0.36 | -5.26 | 400.0 | -0.09 | 25.0 | -160.0 | -0.17 | 89.63 | -288.89 | 0.04 | -88.57 | 300.0 | 0 | 0 | 100.0 | 1.62 | -90.01 | 246.56 | -0.03 | 92.31 | 40.0 | -0.04 | 89.19 | 81.82 | 0.04 | -20.0 | 33.33 | 0.02 | 0.0 | 0 | -1100.00 | 0 | 0 |
| 24Q3 (19) | -0.31 | 75.78 | -293.75 | -1.33 | -3225.0 | -4333.33 | 0.38 | -65.77 | -82.96 | -0.12 | 52.0 | -33.33 | -1.64 | -24.24 | -1361.54 | 0.35 | 3400.0 | 3400.0 | 0 | -100.0 | 0 | 16.20 | 3075.93 | 2962.5 | -0.39 | -200.0 | -1400.0 | -0.37 | -270.0 | -364.29 | 0.05 | 25.0 | 66.67 | 0.02 | 0 | 0 | 0.00 | 0 | -100.0 |
| 24Q2 (18) | -1.28 | -156.0 | -709.52 | -0.04 | 88.89 | 0 | 1.11 | 1025.0 | 3800.0 | -0.25 | -525.0 | 0 | -1.32 | -53.49 | -728.57 | 0.01 | -50.0 | 0 | 0.03 | 250.0 | 0 | 0.51 | -47.19 | 0 | -0.13 | -750.0 | -244.44 | -0.1 | -183.33 | -190.91 | 0.04 | -20.0 | 33.33 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 24Q1 (17) | -0.5 | -457.14 | -212.5 | -0.36 | -620.0 | 0 | -0.12 | 0.0 | -300.0 | -0.04 | -126.67 | -300.0 | -0.86 | -1055.56 | -437.5 | 0.02 | 100.0 | 0 | -0.02 | 50.0 | -300.0 | 0.97 | 106.76 | 0 | 0.02 | 140.0 | -66.67 | 0.12 | 154.55 | 500.0 | 0.05 | 66.67 | 66.67 | 0 | 0 | 0 | -294.12 | 0 | 8.09 |
| 23Q4 (16) | 0.14 | -12.5 | 333.33 | -0.05 | -66.67 | -150.0 | -0.12 | -105.38 | -166.67 | 0.15 | 266.67 | 1400.0 | 0.09 | -30.77 | 212.5 | 0.01 | 0.0 | 0 | -0.04 | 0 | 0 | 0.47 | -11.68 | 0 | -0.05 | -266.67 | 37.5 | -0.22 | -257.14 | -46.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (15) | 0.16 | -23.81 | 151.61 | -0.03 | 0 | 62.5 | 2.23 | 7533.33 | 11250.0 | -0.09 | 0 | 60.87 | 0.13 | -38.1 | 133.33 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.53 | 0 | -47.09 | 0.03 | -66.67 | 110.71 | 0.14 | 27.27 | 182.35 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 94.12 | -37.25 | 0 |
| 23Q2 (14) | 0.21 | 231.25 | 310.0 | 0 | 0 | 0 | -0.03 | 0.0 | -50.0 | 0 | 100.0 | 0 | 0.21 | 231.25 | 310.0 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | 0.09 | 50.0 | 134.62 | 0.11 | 450.0 | 155.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 150.00 | 146.88 | 0 |
| 23Q1 (13) | -0.16 | -166.67 | -1500.0 | 0 | 100.0 | 100.0 | -0.03 | -116.67 | -50.0 | -0.01 | -200.0 | 0 | -0.16 | -100.0 | -14.29 | 0 | 0 | -100.0 | 0.01 | 0 | 200.0 | -0.00 | 0 | -100.0 | 0.06 | 175.0 | 142.86 | 0.02 | 113.33 | 133.33 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -320.00 | 0 | 0 |
| 22Q4 (12) | -0.06 | 80.65 | -20.0 | -0.02 | 75.0 | 0 | 0.18 | 1000.0 | 1000.0 | 0.01 | 104.35 | 150.0 | -0.08 | 79.49 | -60.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.08 | 71.43 | -214.29 | -0.15 | 11.76 | -350.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q3 (11) | -0.31 | -210.0 | 0 | -0.08 | 0 | 0 | -0.02 | 0.0 | 0 | -0.23 | 0 | 0 | -0.39 | -290.0 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.00 | 0 | 0 | -0.28 | -7.69 | 0 | -0.17 | 15.0 | 0 | 0.03 | 50.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (10) | -0.1 | -900.0 | 0 | 0 | 100.0 | 0 | -0.02 | 0.0 | 0 | 0 | 0 | 0 | -0.1 | 28.57 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | -0.26 | -85.71 | 0 | -0.2 | -233.33 | 0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (9) | -0.01 | 80.0 | 0 | -0.13 | 0 | 0 | -0.02 | 0.0 | 0 | 0 | 100.0 | 0 | -0.14 | -180.0 | 0 | 0.02 | 0 | 0 | -0.01 | 0 | 0 | 2.27 | 0 | 0 | -0.14 | -300.0 | 0 | -0.06 | -200.0 | 0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q4 (8) | -0.05 | 0 | 0 | 0 | 0 | 0 | -0.02 | 0 | 0 | -0.02 | 0 | 0 | -0.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | 0 | 0 | 0.06 | 0 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | -62.50 | 0 | 0 |
