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) | -1.14 | 0 | 0.15 | -21.05 | 1.62 | 84.09 | -0.07 | 0 | -0.99 | 0 | 0.09 | 0 | 0.01 | 0 | 6.12 | 0 | -1.6 | 0 | -1.61 | 0 | 0.46 | -11.54 | 0.07 | 0.0 | 0.00 | 0 |
| 2023 (9) | -1.0 | 0 | 0.19 | -75.32 | 0.88 | 0 | 0.02 | -85.71 | -0.81 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.87 | 0 | -2.03 | 0 | 0.52 | -22.39 | 0.07 | -12.5 | 0.00 | 0 |
| 2022 (8) | -1.26 | 0 | 0.77 | -60.51 | -0.44 | 0 | 0.14 | 0 | -0.49 | 0 | 0.02 | -96.43 | 0 | 0 | 0.55 | -92.72 | -2.83 | 0 | -1.62 | 0 | 0.67 | -44.17 | 0.08 | -27.27 | 0.00 | 0 |
| 2021 (7) | -2.76 | 0 | 1.95 | -9.3 | 0.32 | -80.84 | -0.08 | 0 | -0.81 | 0 | 0.56 | 24.44 | 0 | 0 | 7.59 | 415.31 | -5.4 | 0 | 0.06 | 0 | 1.2 | -22.08 | 0.11 | -8.33 | -201.46 | 0 |
| 2020 (6) | -4.66 | 0 | 2.15 | -60.62 | 1.67 | 0 | -0.02 | 0 | -2.51 | 0 | 0.45 | -68.53 | 0 | 0 | 1.47 | -74.83 | -6.98 | 0 | -6.37 | 0 | 1.54 | -14.44 | 0.12 | -53.85 | 0.00 | 0 |
| 2019 (5) | -2.79 | 0 | 5.46 | -50.14 | -5.32 | 0 | 0.11 | -73.81 | 2.67 | -76.5 | 1.43 | 34.91 | 0.2 | 0 | 5.85 | 351.53 | -5.71 | 0 | -0.47 | 0 | 1.8 | -28.57 | 0.26 | 85.71 | -175.47 | 0 |
| 2018 (4) | 0.41 | -90.21 | 10.95 | 0 | -18.94 | 0 | 0.42 | 0 | 11.36 | 729.2 | 1.06 | 35.9 | 0 | 0 | 1.30 | 171.3 | -10.38 | 0 | -7.09 | 0 | 2.52 | 18.87 | 0.14 | 7.69 | 0.00 | 0 |
| 2017 (3) | 4.19 | 0 | -2.82 | 0 | -5.99 | 0 | -0.63 | 0 | 1.37 | 0 | 0.78 | -73.47 | 0 | 0 | 0.48 | -65.71 | -7.74 | 0 | -6.8 | 0 | 2.12 | -15.87 | 0.13 | -18.75 | 0.00 | 0 |
| 2016 (2) | -7.44 | 0 | -1.61 | 0 | -7.11 | 0 | -0.17 | 0 | -9.05 | 0 | 2.94 | -53.18 | 0 | 0 | 1.39 | -54.45 | -9.43 | 0 | -15.51 | 0 | 2.52 | -0.4 | 0.16 | -15.79 | 0.00 | 0 |
| 2015 (1) | 0.45 | 0 | -11.23 | 0 | 3.19 | -76.63 | -3.21 | 0 | -10.78 | 0 | 6.28 | 118.82 | -0.61 | 0 | 3.06 | 188.09 | -1.31 | 0 | -3.61 | 0 | 2.53 | -2.32 | 0.19 | -5.0 | 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) | 0.15 | 126.79 | 155.56 | -0.16 | -151.61 | -900.0 | 0.61 | 117.86 | 110.34 | -0.04 | 33.33 | -144.44 | -0.01 | 96.0 | 96.0 | 0.09 | 0 | 0 | 0.01 | 0 | 0 | 12.86 | 0 | 0 | -0.16 | 68.0 | 42.86 | -0.39 | -25.81 | -44.44 | 0.2 | 150.0 | 53.85 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q3 (19) | -0.56 | -100.0 | -55.56 | 0.31 | 0 | 3200.0 | 0.28 | -20.0 | -12.5 | -0.06 | -700.0 | -400.0 | -0.25 | 10.71 | 32.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.5 | -2.04 | -21.95 | -0.31 | 20.51 | 46.55 | 0.08 | -11.11 | -33.33 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q2 (18) | -0.28 | 37.78 | 3.45 | 0 | 100.0 | -100.0 | 0.35 | -10.26 | 66.67 | 0.01 | -50.0 | 116.67 | -0.28 | 39.13 | -75.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.49 | -8.89 | 14.04 | -0.39 | 25.0 | 27.78 | 0.09 | 0.0 | -30.77 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (17) | -0.45 | -66.67 | -400.0 | -0.01 | -150.0 | -120.0 | 0.39 | 34.48 | 550.0 | 0.02 | -77.78 | 166.67 | -0.46 | -84.0 | -1050.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.45 | -60.71 | 25.0 | -0.52 | -92.59 | 20.0 | 0.09 | -30.77 | -35.71 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (16) | -0.27 | 25.0 | -640.0 | 0.02 | 300.0 | -50.0 | 0.29 | -9.38 | 323.08 | 0.09 | 350.0 | 200.0 | -0.25 | 32.43 | -377.78 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.28 | 31.71 | 63.64 | -0.27 | 53.45 | 51.79 | 0.13 | 8.33 | -13.33 | 0.02 | 0.0 | -33.33 | 0.00 | 0 | 0 |
| 23Q3 (15) | -0.36 | -24.14 | 26.53 | -0.01 | -107.69 | -110.0 | 0.32 | 52.38 | 188.89 | 0.02 | 133.33 | -77.78 | -0.37 | -131.25 | 5.13 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.41 | 28.07 | 44.59 | -0.58 | -7.41 | 32.56 | 0.12 | -7.69 | -33.33 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (14) | -0.29 | -222.22 | -180.56 | 0.13 | 160.0 | -53.57 | 0.21 | 250.0 | 110.0 | -0.06 | -100.0 | -700.0 | -0.16 | -300.0 | -125.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | -0.57 | 5.0 | 5.0 | -0.54 | 16.92 | -173.97 | 0.13 | -7.14 | -13.33 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q1 (13) | -0.09 | -280.0 | 92.31 | 0.05 | 25.0 | -85.29 | 0.06 | 146.15 | 220.0 | -0.03 | -200.0 | -400.0 | -0.04 | -144.44 | 95.18 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | -0.6 | 22.08 | 17.81 | -0.65 | -16.07 | 30.11 | 0.14 | -6.67 | -30.0 | 0.02 | -33.33 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (12) | 0.05 | 110.2 | 103.36 | 0.04 | -60.0 | -97.78 | -0.13 | 63.89 | -172.22 | 0.03 | -66.67 | 125.0 | 0.09 | 123.08 | -70.97 | 0 | -100.0 | -100.0 | 0.03 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.77 | -4.05 | 52.47 | -0.56 | 34.88 | -114.07 | 0.15 | -16.67 | -44.44 | 0.03 | 50.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q3 (11) | -0.49 | -236.11 | 28.99 | 0.1 | -64.29 | -47.37 | -0.36 | -460.0 | -150.0 | 0.09 | 800.0 | 160.0 | -0.39 | -160.94 | 22.0 | 0.01 | 0 | -80.0 | 0 | 100.0 | 0 | 1.82 | 0 | -28.73 | -0.74 | -23.33 | -4.23 | -0.86 | -217.81 | -38.71 | 0.18 | 20.0 | -40.0 | 0.02 | 0.0 | -33.33 | 0.00 | -100.0 | 0 |
| 22Q2 (10) | 0.36 | 130.77 | 200.0 | 0.28 | -17.65 | 566.67 | 0.1 | 300.0 | 117.54 | 0.01 | 0.0 | -96.97 | 0.64 | 177.11 | 966.67 | 0 | 0 | -100.0 | -0.03 | 0 | 0 | -0.00 | 0 | -100.0 | -0.6 | 17.81 | 61.54 | 0.73 | 178.49 | 143.2 | 0.15 | -25.0 | -50.0 | 0.02 | 0.0 | -33.33 | 40.00 | 0 | 0 |
| 22Q1 (9) | -1.17 | 21.48 | -64.79 | 0.34 | -81.11 | 1033.33 | -0.05 | -127.78 | -400.0 | 0.01 | 108.33 | 107.14 | -0.83 | -367.74 | -22.06 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.73 | 54.94 | 51.33 | -0.93 | -123.37 | 42.24 | 0.2 | -25.93 | -37.5 | 0.02 | -33.33 | -33.33 | 0.00 | 100.0 | 0 |
| 21Q4 (8) | -1.49 | -115.94 | 55.39 | 1.8 | 847.37 | -30.23 | 0.18 | -75.0 | -66.67 | -0.12 | 20.0 | -209.09 | 0.31 | 162.0 | 140.79 | 0.01 | -80.0 | -92.31 | 0 | 0 | 0 | 0.85 | -66.78 | -43.42 | -1.62 | -128.17 | 33.88 | 3.98 | 741.94 | 273.04 | 0.27 | -10.0 | -28.95 | 0.03 | 0.0 | 0.0 | -34.81 | 0 | 0 |
| 21Q3 (7) | -0.69 | -675.0 | 61.67 | 0.19 | 416.67 | 190.48 | 0.72 | 226.32 | 213.04 | -0.15 | -145.45 | -236.36 | -0.5 | -933.33 | 75.12 | 0.05 | -89.36 | -66.67 | 0 | 0 | 0 | 2.55 | -90.66 | 89.8 | -0.71 | 54.49 | 57.99 | -0.62 | 63.31 | 65.17 | 0.3 | 0.0 | -21.05 | 0.03 | 0.0 | 50.0 | 0.00 | 0 | 0 |
| 21Q2 (6) | 0.12 | 116.9 | 110.91 | -0.06 | -300.0 | 53.85 | -0.57 | -5600.0 | -139.58 | 0.33 | 335.71 | 3400.0 | 0.06 | 108.82 | 104.88 | 0.47 | 1466.67 | 422.22 | 0 | 0 | 0 | 27.33 | 2186.24 | 1721.71 | -1.56 | -4.0 | 6.02 | -1.69 | -4.97 | -38.52 | 0.3 | -6.25 | -23.08 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (5) | -0.71 | 78.74 | -144.94 | 0.03 | -98.84 | 137.5 | -0.01 | -101.85 | 98.15 | -0.14 | -227.27 | 30.0 | -0.68 | 10.53 | -145.33 | 0.03 | -76.92 | -62.5 | 0 | 0 | 0 | 1.20 | -20.2 | -29.33 | -1.5 | 38.78 | -27.12 | -1.61 | 30.0 | -50.47 | 0.32 | -15.79 | -20.0 | 0.03 | 0.0 | -25.0 | 0.00 | 0 | 0 |
| 20Q4 (4) | -3.34 | -85.56 | 0.0 | 2.58 | 1328.57 | 0.0 | 0.54 | 134.78 | 0.0 | 0.11 | 0.0 | 0.0 | -0.76 | 62.19 | 0.0 | 0.13 | -13.33 | 0.0 | 0 | 0 | 0.0 | 1.50 | 11.43 | 0.0 | -2.45 | -44.97 | 0.0 | -2.3 | -29.21 | 0.0 | 0.38 | 0.0 | 0.0 | 0.03 | 50.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q3 (3) | -1.8 | -63.64 | 0.0 | -0.21 | -61.54 | 0.0 | 0.23 | -84.03 | 0.0 | 0.11 | 1200.0 | 0.0 | -2.01 | -63.41 | 0.0 | 0.15 | 66.67 | 0.0 | 0 | 0 | 0.0 | 1.34 | -10.39 | 0.0 | -1.69 | -1.81 | 0.0 | -1.78 | -45.9 | 0.0 | 0.38 | -2.56 | 0.0 | 0.02 | -33.33 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (2) | -1.1 | -169.62 | 0.0 | -0.13 | -62.5 | 0.0 | 1.44 | 366.67 | 0.0 | -0.01 | 95.0 | 0.0 | -1.23 | -182.0 | 0.0 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0.0 | 1.50 | -11.31 | 0.0 | -1.66 | -40.68 | 0.0 | -1.22 | -14.02 | 0.0 | 0.39 | -2.5 | 0.0 | 0.03 | -25.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (1) | 1.58 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 1.5 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | -1.18 | 0.0 | 0.0 | -1.07 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
