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) | 2.21 | -20.79 | -0.3 | 0 | -2.68 | 0 | 0.07 | -77.42 | 1.91 | -66.07 | 0.52 | 188.89 | 0 | 0 | 2.33 | 230.08 | 1.05 | -23.91 | 4.34 | 909.3 | 0.57 | 18.75 | 0 | 0 | 45.01 | -82.74 |
| 2023 (9) | 2.79 | -1.41 | 2.84 | 0 | -4.51 | 0 | 0.31 | 416.67 | 5.63 | 480.41 | 0.18 | 28.57 | 0 | 0 | 0.71 | 37.0 | 1.38 | 8.66 | 0.43 | -86.22 | 0.48 | 9.09 | 0.16 | -15.79 | 260.75 | 245.51 |
| 2022 (8) | 2.83 | 92.52 | -1.86 | 0 | -2.84 | 0 | 0.06 | 0 | 0.97 | -25.95 | 0.14 | -57.58 | 0 | 0 | 0.52 | -60.08 | 1.27 | -7.3 | 3.12 | 113.7 | 0.44 | -16.98 | 0.19 | -36.67 | 75.47 | 17.56 |
| 2021 (7) | 1.47 | -51.16 | -0.16 | 0 | -2.51 | 0 | -0.12 | 0 | 1.31 | 274.29 | 0.33 | 135.71 | 0 | 0 | 1.29 | 107.02 | 1.37 | 448.0 | 1.46 | 0 | 0.53 | 1.92 | 0.3 | -3.23 | 64.19 | -97.01 |
| 2020 (6) | 3.01 | -50.66 | -2.66 | 0 | 1.04 | 0 | -0.26 | 0 | 0.35 | -95.86 | 0.14 | -56.25 | 0 | 0 | 0.62 | -38.98 | 0.25 | -91.07 | -0.69 | 0 | 0.52 | 8.33 | 0.31 | 6.9 | 2150.00 | 1098.36 |
| 2019 (5) | 6.1 | 143.03 | 2.35 | 0 | -5.98 | 0 | 0.01 | 0 | 8.45 | 261.11 | 0.32 | -8.57 | 0 | 0 | 1.02 | 13.02 | 2.8 | -20.45 | 2.63 | -4.36 | 0.48 | 37.14 | 0.29 | 26.09 | 179.41 | 138.02 |
| 2018 (4) | 2.51 | -4.56 | -0.17 | 0 | -1.48 | 0 | -0.24 | 0 | 2.34 | 836.0 | 0.35 | 0.0 | 0 | 0 | 0.90 | -20.91 | 3.52 | 66.82 | 2.75 | 52.78 | 0.35 | 16.67 | 0.23 | -4.17 | 75.38 | -32.94 |
| 2017 (3) | 2.63 | -2.23 | -2.38 | 0 | 0.8 | 0 | 0.21 | 0 | 0.25 | -78.99 | 0.35 | 9.38 | 0.01 | -99.05 | 1.14 | 11.09 | 2.11 | -28.72 | 1.8 | -16.28 | 0.3 | 11.11 | 0.24 | 41.18 | 112.39 | 8.21 |
| 2016 (2) | 2.69 | -0.37 | -1.5 | 0 | -0.89 | 0 | -0.48 | 0 | 1.19 | -58.82 | 0.32 | 128.57 | 1.05 | 22.09 | 1.03 | 106.29 | 2.96 | 35.78 | 2.15 | -8.9 | 0.27 | -12.9 | 0.17 | 41.67 | 103.86 | 7.32 |
| 2015 (1) | 2.7 | -28.76 | 0.19 | 0 | 0.13 | -99.03 | 0.34 | 0 | 2.89 | 0 | 0.14 | 16.67 | 0.86 | -28.93 | 0.50 | 14.05 | 2.18 | -12.1 | 2.36 | -31.79 | 0.31 | -36.73 | 0.12 | 0 | 96.77 | 0.86 |
| 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) | 0.51 | 950.0 | 10.87 | 0.42 | -79.31 | 520.0 | -0.95 | 60.42 | 39.1 | 0.09 | 325.0 | 200.0 | 0.93 | -52.79 | 158.33 | -0.08 | -120.0 | -200.0 | 0 | 0 | 0 | -1.41 | -117.25 | -207.94 | 0.63 | 293.75 | 1475.0 | -2.92 | -314.71 | -46.73 | 0.19 | 46.15 | 46.15 | -0.06 | -700.0 | -250.0 | 0.00 | 100.0 | 0 |
| 24Q3 (19) | -0.06 | -109.84 | -104.03 | 2.03 | 269.17 | 153.75 | -2.4 | -328.57 | -93.55 | -0.04 | -300.0 | -113.79 | 1.97 | 433.9 | -13.97 | 0.4 | 263.64 | 566.67 | 0 | 0 | 0 | 8.18 | 329.82 | 992.02 | 0.16 | 77.78 | -84.91 | 1.36 | -62.64 | 466.67 | 0.13 | 0.0 | 8.33 | 0.01 | -50.0 | -75.0 | -4.00 | -124.85 | -101.07 |
| 24Q2 (18) | 0.61 | -46.49 | -53.44 | -1.2 | 22.58 | -153.33 | -0.56 | -145.16 | -700.0 | 0.02 | 100.0 | -33.33 | -0.59 | -43.9 | -116.57 | 0.11 | 22.22 | 450.0 | 0 | 0 | 0 | 1.90 | 25.82 | 451.9 | 0.09 | -47.06 | -50.0 | 3.64 | 60.35 | 9000.0 | 0.13 | 8.33 | 8.33 | 0.02 | -33.33 | -50.0 | 16.09 | -65.83 | -97.54 |
| 24Q1 (17) | 1.14 | 147.83 | 337.5 | -1.55 | -1450.0 | -1309.09 | 1.24 | 179.49 | 175.61 | 0.01 | -66.67 | 133.33 | -0.41 | -213.89 | 30.51 | 0.09 | 12.5 | 200.0 | 0 | 0 | 0 | 1.51 | 15.71 | 180.34 | 0.17 | 325.0 | 54.55 | 2.27 | 214.07 | 6.57 | 0.12 | -7.69 | 0.0 | 0.03 | -25.0 | -25.0 | 47.11 | 0 | 324.74 |
| 23Q4 (16) | 0.46 | -69.13 | -83.15 | -0.1 | -112.5 | 91.15 | -1.56 | -25.81 | -43.12 | 0.03 | -89.66 | -57.14 | 0.36 | -84.28 | -77.5 | 0.08 | 33.33 | 166.67 | 0 | 0 | 0 | 1.31 | 74.51 | 231.59 | 0.04 | -96.23 | -92.16 | -1.99 | -929.17 | -449.12 | 0.13 | 8.33 | 8.33 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (15) | 1.49 | 13.74 | -3.87 | 0.8 | -64.44 | 185.71 | -1.24 | -1671.43 | -31.91 | 0.29 | 866.67 | 1066.67 | 2.29 | -35.67 | 25.14 | 0.06 | 200.0 | 50.0 | 0 | 0 | 0 | 0.75 | 117.23 | 23.78 | 1.06 | 488.89 | 253.33 | 0.24 | 500.0 | -67.57 | 0.12 | 0.0 | 33.33 | 0.04 | 0.0 | 0.0 | 372.50 | -43.13 | 109.08 |
| 23Q2 (14) | 1.31 | 372.92 | 47.19 | 2.25 | 2145.45 | 1037.5 | -0.07 | 95.73 | 95.17 | 0.03 | 200.0 | -40.0 | 3.56 | 703.39 | 447.69 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 0.34 | -36.09 | -22.07 | 0.18 | 63.64 | -18.18 | 0.04 | -98.12 | -96.08 | 0.12 | 0.0 | 9.09 | 0.04 | 0.0 | -33.33 | 655.00 | 3224.9 | 775.79 |
| 23Q1 (13) | -0.48 | -117.58 | 79.4 | -0.11 | 90.27 | 85.71 | -1.64 | -50.46 | -356.25 | -0.03 | -142.86 | -50.0 | -0.59 | -136.88 | 80.97 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.54 | 36.87 | 10.61 | 0.11 | -78.43 | -56.0 | 2.13 | 273.68 | 166.25 | 0.12 | 0.0 | 0.0 | 0.04 | 0.0 | -20.0 | -20.96 | -105.6 | 91.27 |
| 22Q4 (12) | 2.73 | 76.13 | 295.65 | -1.13 | -503.57 | -2160.0 | -1.09 | -15.96 | 52.4 | 0.07 | 333.33 | 125.0 | 1.6 | -12.57 | 150.0 | 0.03 | -25.0 | -75.0 | 0 | 0 | 0 | 0.39 | -34.86 | -74.41 | 0.51 | 70.0 | 240.0 | 0.57 | -22.97 | -48.65 | 0.12 | 33.33 | -29.41 | 0.04 | 0.0 | -20.0 | 373.97 | 109.91 | 620.85 |
| 22Q3 (11) | 1.55 | 74.16 | 1133.33 | 0.28 | 216.67 | 100.0 | -0.94 | 35.17 | -203.3 | -0.03 | -160.0 | -250.0 | 1.83 | 181.54 | 18400.0 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 0.61 | 36.76 | 33.94 | 0.3 | 36.36 | -54.55 | 0.74 | -27.45 | 54.17 | 0.09 | -18.18 | -25.0 | 0.04 | -33.33 | -50.0 | 178.16 | 138.22 | 907.66 |
| 22Q2 (10) | 0.89 | 138.2 | 53.45 | -0.24 | 68.83 | 22.58 | -1.45 | -326.56 | -39.42 | 0.05 | 350.0 | 171.43 | 0.65 | 120.97 | 140.74 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.44 | -9.29 | -34.85 | 0.22 | -12.0 | -56.86 | 1.02 | 27.5 | 684.62 | 0.11 | -8.33 | -8.33 | 0.06 | 20.0 | -25.0 | 74.79 | 131.14 | -57.45 |
| 22Q1 (9) | -2.33 | -437.68 | -747.22 | -0.77 | -1440.0 | -1383.33 | 0.64 | 127.95 | 811.11 | -0.02 | 92.86 | -110.0 | -3.1 | -584.38 | -838.1 | 0.03 | -75.0 | -78.57 | 0 | 0 | 0 | 0.49 | -68.33 | -81.81 | 0.25 | 66.67 | 400.0 | 0.8 | -27.93 | 407.69 | 0.12 | -29.41 | 0.0 | 0.05 | 0.0 | -37.5 | -240.21 | -563.01 | 0 |
| 21Q4 (8) | 0.69 | 560.0 | -62.7 | -0.05 | -135.71 | 98.53 | -2.29 | -351.65 | -1531.25 | -0.28 | -1500.0 | -27.27 | 0.64 | 6500.0 | 141.29 | 0.12 | 300.0 | 1100.0 | 0 | 0 | 0 | 1.54 | 240.95 | 779.59 | 0.15 | -77.27 | 207.14 | 1.11 | 131.25 | 840.0 | 0.17 | 41.67 | 21.43 | 0.05 | -37.5 | -37.5 | 51.88 | 335.19 | -98.04 |
| 21Q3 (7) | -0.15 | -125.86 | -113.16 | 0.14 | 145.16 | -76.67 | 0.91 | 187.5 | 170.0 | 0.02 | 128.57 | -84.62 | -0.01 | -103.7 | -100.57 | 0.03 | -25.0 | 200.0 | 0 | 0 | 0 | 0.45 | -33.47 | 170.63 | 0.66 | 29.41 | 3200.0 | 0.48 | 269.23 | 442.86 | 0.12 | 0.0 | -7.69 | 0.08 | 0.0 | 0.0 | -22.06 | -112.55 | -101.35 |
| 21Q2 (6) | 0.58 | 61.11 | 174.36 | -0.31 | -616.67 | -247.62 | -1.04 | -1055.56 | 69.59 | -0.07 | -135.0 | -177.78 | 0.27 | -35.71 | 147.37 | 0.04 | -71.43 | 33.33 | 0 | 0 | 0 | 0.68 | -74.68 | 26.09 | 0.51 | 920.0 | 75.86 | 0.13 | 150.0 | 244.44 | 0.12 | 0.0 | -57.14 | 0.08 | 0.0 | 214.29 | 175.76 | 0 | 127.04 |
| 21Q1 (5) | 0.36 | -80.54 | -55.0 | 0.06 | 101.76 | 185.71 | -0.09 | -156.25 | -101.61 | 0.2 | 190.91 | 217.65 | 0.42 | 127.1 | -42.47 | 0.14 | 1300.0 | 55.56 | 0 | 0 | 0 | 2.68 | 1431.42 | 53.77 | 0.05 | 135.71 | -28.57 | -0.26 | -73.33 | 16.13 | 0.12 | -14.29 | -7.69 | 0.08 | 0.0 | 14.29 | 0.00 | -100.0 | 0 |
| 20Q4 (4) | 1.85 | 62.28 | 0.0 | -3.4 | -666.67 | 0.0 | 0.16 | 112.31 | 0.0 | -0.22 | -269.23 | 0.0 | -1.55 | -189.08 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.18 | 4.9 | 0.0 | -0.14 | -800.0 | 0.0 | -0.15 | -7.14 | 0.0 | 0.14 | 7.69 | 0.0 | 0.08 | 0.0 | 0.0 | 2642.86 | 62.28 | 0.0 |
| 20Q3 (3) | 1.14 | 246.15 | 0.0 | 0.6 | 185.71 | 0.0 | -1.3 | 61.99 | 0.0 | 0.13 | 44.44 | 0.0 | 1.74 | 405.26 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.17 | -69.0 | 0.0 | 0.02 | -93.1 | 0.0 | -0.14 | -55.56 | 0.0 | 0.13 | -53.57 | 0.0 | 0.08 | 214.29 | 0.0 | 1628.57 | 350.55 | 0.0 |
| 20Q2 (2) | -0.78 | -197.5 | 0.0 | 0.21 | 400.0 | 0.0 | -3.42 | -161.07 | 0.0 | 0.09 | 152.94 | 0.0 | -0.57 | -178.08 | 0.0 | 0.03 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.54 | -69.12 | 0.0 | 0.29 | 314.29 | 0.0 | -0.09 | 70.97 | 0.0 | 0.28 | 115.38 | 0.0 | -0.07 | -200.0 | 0.0 | -650.00 | 0 | 0.0 |
| 20Q1 (1) | 0.8 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 5.6 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.74 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
