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) | 2.17 | 36.48 | -0.08 | 0 | -0.21 | 0 | 0.04 | -60.0 | 2.09 | 0 | 0.27 | -60.29 | -0.07 | 0 | 1.98 | -60.96 | -0.2 | 0 | -0.45 | 0 | 1.23 | -0.81 | 0.11 | 0.0 | 243.82 | 51.81 |
| 2023 (9) | 1.59 | -12.15 | -2.31 | 0 | -0.87 | 0 | 0.1 | 25.0 | -0.72 | 0 | 0.68 | 385.71 | 0.08 | 0 | 5.07 | 351.3 | 0.03 | 200.0 | -0.36 | 0 | 1.24 | -1.59 | 0.11 | 37.5 | 160.61 | -15.7 |
| 2022 (8) | 1.81 | -27.31 | -1.46 | 0 | -1.4 | 0 | 0.08 | 0 | 0.35 | -86.43 | 0.14 | -41.67 | -0.06 | 0 | 1.12 | -37.92 | 0.01 | -98.33 | -0.39 | 0 | 1.26 | 4.13 | 0.08 | 0.0 | 190.53 | -23.48 |
| 2021 (7) | 2.49 | -12.32 | 0.09 | 0 | -2.19 | 0 | -0.05 | 0 | 2.58 | 132.43 | 0.24 | -38.46 | -0.08 | 0 | 1.81 | -32.8 | 0.6 | -63.41 | -0.29 | 0 | 1.21 | 3.42 | 0.08 | -52.94 | 249.00 | 42.04 |
| 2020 (6) | 2.84 | 142.74 | -1.73 | 0 | -1.97 | 0 | -0.02 | 0 | 1.11 | 1133.33 | 0.39 | -32.76 | 0.05 | 0 | 2.69 | -31.04 | 1.64 | -22.27 | 0.28 | -73.83 | 1.17 | 17.0 | 0.17 | 30.77 | 175.31 | 229.64 |
| 2019 (5) | 1.17 | -78.25 | -1.08 | 0 | -1.47 | 0 | -0.15 | 0 | 0.09 | -98.35 | 0.58 | 241.18 | -0.21 | 0 | 3.91 | 273.11 | 2.11 | -61.07 | 1.07 | -70.84 | 1.0 | 257.14 | 0.13 | 225.0 | 53.18 | -60.56 |
| 2018 (4) | 5.38 | 97.79 | 0.09 | -92.44 | -4.47 | 0 | 0.16 | 220.0 | 5.47 | 39.9 | 0.17 | 70.0 | 0 | 0 | 1.05 | 3.42 | 5.42 | 91.52 | 3.67 | 57.51 | 0.28 | 3.7 | 0.04 | 33.33 | 134.84 | 30.38 |
| 2017 (3) | 2.72 | 240.0 | 1.19 | 0 | 3.41 | 0 | 0.05 | 0 | 3.91 | 697.96 | 0.1 | -64.29 | 0 | 0 | 1.01 | -72.24 | 2.83 | 405.36 | 2.33 | 406.52 | 0.27 | 28.57 | 0.03 | 50.0 | 103.42 | -10.8 |
| 2016 (2) | 0.8 | 6.67 | -0.31 | 0 | -0.1 | 0 | -0.02 | 0 | 0.49 | 600.0 | 0.28 | -50.88 | 0 | 0 | 3.65 | -56.63 | 0.56 | -23.29 | 0.46 | -34.29 | 0.21 | 23.53 | 0.02 | -33.33 | 115.94 | 39.13 |
| 2015 (1) | 0.75 | 525.0 | -0.68 | 0 | 0.45 | -60.53 | 0.05 | -37.5 | 0.07 | 0 | 0.57 | 35.71 | 0 | 0 | 8.41 | -4.72 | 0.73 | 0 | 0.7 | 0 | 0.17 | 54.55 | 0.03 | -62.5 | 83.33 | 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) | 1.74 | 400.0 | 38.1 | 0.32 | 162.75 | 128.57 | 1.05 | 247.89 | 425.0 | -0.05 | -266.67 | -183.33 | 2.06 | 288.99 | 1371.43 | 0.05 | -58.33 | 66.67 | -0.08 | -300.0 | -172.73 | 1.47 | -55.01 | 66.67 | 0.03 | -72.73 | 200.0 | -0.03 | 70.0 | 70.0 | 0.3 | -3.23 | -3.23 | 0.03 | 0.0 | 0.0 | 580.00 | 340.0 | 10.48 |
| 24Q3 (19) | -0.58 | -136.25 | -65.71 | -0.51 | -464.29 | 43.96 | -0.71 | -26.79 | -787.5 | 0.03 | -50.0 | 250.0 | -1.09 | -162.64 | 13.49 | 0.12 | 200.0 | -73.33 | 0.04 | 500.0 | -66.67 | 3.28 | 166.39 | -73.11 | 0.11 | 130.56 | 22.22 | -0.1 | 56.52 | -100.0 | 0.31 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -241.67 | -116.61 | -100.24 |
| 24Q2 (18) | 1.6 | 375.86 | 17.65 | 0.14 | 450.0 | -12.5 | -0.56 | -2900.0 | 15.15 | 0.06 | 0 | 20.0 | 1.74 | 380.65 | 14.47 | 0.04 | -33.33 | 33.33 | -0.01 | 50.0 | 90.0 | 1.23 | -31.49 | 28.41 | -0.36 | -3700.0 | -111.76 | -0.23 | -155.56 | -43.75 | 0.31 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1454.55 | 726.96 | 92.51 |
| 24Q1 (17) | -0.58 | -146.03 | 14.71 | -0.04 | 96.43 | 90.7 | 0.02 | -90.0 | 106.25 | 0 | -100.0 | 0 | -0.62 | -542.86 | 44.14 | 0.06 | 100.0 | -66.67 | -0.02 | -118.18 | 60.0 | 1.80 | 102.99 | -68.06 | 0.01 | 0.0 | -88.89 | -0.09 | 10.0 | -80.0 | 0.31 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -232.00 | -144.19 | 1.06 |
| 23Q4 (16) | 1.26 | 460.0 | 10.53 | -1.12 | -23.08 | -700.0 | 0.2 | 350.0 | 126.32 | 0.06 | 400.0 | -25.0 | 0.14 | 111.11 | -86.0 | 0.03 | -93.33 | 400.0 | 0.11 | -8.33 | 283.33 | 0.88 | -92.74 | 374.34 | 0.01 | -88.89 | 114.29 | -0.1 | -100.0 | 28.57 | 0.31 | 0.0 | -3.12 | 0.03 | 0.0 | 200.0 | 525.00 | 535.0 | -12.5 |
| 23Q3 (15) | -0.35 | -125.74 | -191.67 | -0.91 | -668.75 | -82.0 | -0.08 | 87.88 | -33.33 | -0.02 | -140.0 | 33.33 | -1.26 | -182.89 | -103.23 | 0.45 | 1400.0 | 800.0 | 0.12 | 220.0 | 500.0 | 12.20 | 1172.36 | 687.8 | 0.09 | 152.94 | 350.0 | -0.05 | 68.75 | -66.67 | 0.31 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | -120.69 | -115.97 | -201.72 |
| 23Q2 (14) | 1.36 | 300.0 | 3.03 | 0.16 | 137.21 | 200.0 | -0.66 | -106.25 | 10.81 | 0.05 | 0 | 150.0 | 1.52 | 236.94 | 31.03 | 0.03 | -83.33 | 0.0 | -0.1 | -100.0 | -11.11 | 0.96 | -82.96 | -7.99 | -0.17 | -288.89 | -41.67 | -0.16 | -220.0 | 11.11 | 0.31 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 755.56 | 422.22 | -14.14 |
| 23Q1 (13) | -0.68 | -159.65 | -30.77 | -0.43 | -207.14 | 34.85 | -0.32 | 57.89 | -300.0 | 0 | -100.0 | -100.0 | -1.11 | -211.0 | 5.93 | 0.18 | 1900.0 | 157.14 | -0.05 | 16.67 | -171.43 | 5.62 | 1843.75 | 161.16 | 0.09 | 228.57 | -50.0 | -0.05 | 64.29 | -25.0 | 0.31 | -3.12 | 0.0 | 0.03 | 200.0 | 50.0 | -234.48 | -139.08 | -30.77 |
| 22Q4 (12) | 1.14 | 1050.0 | -19.15 | -0.14 | 72.0 | -151.85 | -0.76 | -1166.67 | 13.64 | 0.08 | 366.67 | 500.0 | 1.0 | 261.29 | -40.48 | -0.01 | -120.0 | 50.0 | -0.06 | -400.0 | -200.0 | -0.32 | -120.84 | 46.77 | -0.07 | -450.0 | -177.78 | -0.14 | -366.67 | 65.85 | 0.32 | 3.23 | 3.23 | 0.01 | -50.0 | -50.0 | 600.00 | 1600.0 | 0 |
| 22Q3 (11) | -0.12 | -109.09 | -170.59 | -0.5 | -212.5 | -1350.0 | -0.06 | 91.89 | 91.04 | -0.03 | -250.0 | 25.0 | -0.62 | -153.45 | -395.24 | 0.05 | 66.67 | -61.54 | 0.02 | 122.22 | 140.0 | 1.55 | 48.61 | -59.04 | 0.02 | 116.67 | -90.0 | -0.03 | 83.33 | -130.0 | 0.31 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -40.00 | -104.55 | -201.18 |
| 22Q2 (10) | 1.32 | 353.85 | 38.95 | -0.16 | 75.76 | -45.45 | -0.74 | -562.5 | -51.02 | 0.02 | 100.0 | -33.33 | 1.16 | 198.31 | 38.1 | 0.03 | -57.14 | 0.0 | -0.09 | -228.57 | 0 | 1.04 | -51.64 | 6.25 | -0.12 | -166.67 | -20.0 | -0.18 | -350.0 | -80.0 | 0.31 | 0.0 | 3.33 | 0.02 | 0.0 | 0.0 | 880.00 | 590.77 | 103.79 |
| 22Q1 (9) | -0.52 | -136.88 | -1200.0 | -0.66 | -344.44 | -500.0 | 0.16 | 118.18 | 214.29 | 0.01 | 150.0 | 150.0 | -1.18 | -170.24 | -686.67 | 0.07 | 450.0 | -30.0 | 0.07 | 450.0 | 800.0 | 2.15 | 455.38 | -25.48 | 0.18 | 100.0 | -53.85 | -0.04 | 90.24 | -133.33 | 0.31 | 0.0 | 6.9 | 0.02 | 0.0 | 0.0 | -179.31 | 0 | -1827.59 |
| 21Q4 (8) | 1.41 | 729.41 | -12.96 | 0.27 | 575.0 | 149.09 | -0.88 | -31.34 | -252.0 | -0.02 | 50.0 | 50.0 | 1.68 | 700.0 | 57.01 | -0.02 | -115.38 | -125.0 | -0.02 | 60.0 | 0 | -0.61 | -116.04 | -129.62 | 0.09 | -55.0 | -82.69 | -0.41 | -510.0 | -920.0 | 0.31 | 0.0 | 3.33 | 0.02 | 0.0 | -50.0 | 0.00 | -100.0 | -100.0 |
| 21Q3 (7) | 0.17 | -82.11 | 194.44 | 0.04 | 136.36 | 109.3 | -0.67 | -36.73 | -19.64 | -0.04 | -233.33 | -300.0 | 0.21 | -75.0 | 134.43 | 0.13 | 333.33 | -18.75 | -0.05 | 0 | -350.0 | 3.78 | 285.47 | -7.65 | 0.2 | 300.0 | -56.52 | 0.1 | 200.0 | -37.5 | 0.31 | 3.33 | 3.33 | 0.02 | 0.0 | -50.0 | 39.53 | -90.84 | 209.82 |
| 21Q2 (6) | 0.95 | 2475.0 | -48.65 | -0.11 | 0.0 | 86.08 | -0.49 | -250.0 | 36.36 | 0.03 | 250.0 | 400.0 | 0.84 | 660.0 | -20.75 | 0.03 | -70.0 | -66.67 | 0 | 100.0 | -100.0 | 0.98 | -66.08 | -64.38 | -0.1 | -125.64 | -135.71 | -0.1 | -183.33 | -433.33 | 0.3 | 3.45 | 0.0 | 0.02 | 0.0 | -50.0 | 431.82 | 4742.05 | -13.64 |
| 21Q1 (5) | -0.04 | -102.47 | 91.3 | -0.11 | 80.0 | -466.67 | -0.14 | 44.0 | 64.1 | -0.02 | 50.0 | 0 | -0.15 | -114.02 | 65.12 | 0.1 | 25.0 | 66.67 | -0.01 | 0 | 50.0 | 2.89 | 41.26 | 63.29 | 0.39 | -25.0 | 5.41 | 0.12 | 140.0 | 200.0 | 0.29 | -3.33 | 3.57 | 0.02 | -50.0 | -60.0 | -9.30 | -102.24 | 92.52 |
| 20Q4 (4) | 1.62 | 1000.0 | 0.0 | -0.55 | -27.91 | 0.0 | -0.25 | 55.36 | 0.0 | -0.04 | -300.0 | 0.0 | 1.07 | 275.41 | 0.0 | 0.08 | -50.0 | 0.0 | 0 | -100.0 | 0.0 | 2.05 | -50.0 | 0.0 | 0.52 | 13.04 | 0.0 | 0.05 | -68.75 | 0.0 | 0.3 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 415.38 | 1253.85 | 0.0 |
| 20Q3 (3) | -0.18 | -109.73 | 0.0 | -0.43 | 45.57 | 0.0 | -0.56 | 27.27 | 0.0 | 0.02 | 300.0 | 0.0 | -0.61 | -157.55 | 0.0 | 0.16 | 77.78 | 0.0 | 0.02 | -66.67 | 0.0 | 4.09 | 48.68 | 0.0 | 0.46 | 64.29 | 0.0 | 0.16 | 433.33 | 0.0 | 0.3 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -36.00 | -107.2 | 0.0 |
| 20Q2 (2) | 1.85 | 502.17 | 0.0 | -0.79 | -2733.33 | 0.0 | -0.77 | -97.44 | 0.0 | -0.01 | 0 | 0.0 | 1.06 | 346.51 | 0.0 | 0.09 | 50.0 | 0.0 | 0.06 | 400.0 | 0.0 | 2.75 | 55.5 | 0.0 | 0.28 | -24.32 | 0.0 | 0.03 | -25.0 | 0.0 | 0.3 | 7.14 | 0.0 | 0.04 | -20.0 | 0.0 | 500.00 | 502.17 | 0.0 |
| 20Q1 (1) | -0.46 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -124.32 | 0.0 | 0.0 |
