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) | 0.31 | 0 | -1.49 | 0 | 3.41 | -19.39 | -1.06 | 0 | -1.18 | 0 | 1.16 | 146.81 | -3.73 | 0 | 2.27 | 57.77 | -1.38 | 0 | 0.78 | 0 | 2.15 | 99.07 | 0.73 | -6.41 | 8.47 | 0 |
| 2023 (9) | -3.57 | 0 | -8.12 | 0 | 4.23 | 0 | 0.01 | 0 | -11.69 | 0 | 0.47 | 123.81 | -0.3 | 0 | 1.44 | 54.51 | -2.87 | 0 | -3.35 | 0 | 1.08 | 74.19 | 0.78 | 81.4 | 0.00 | 0 |
| 2022 (8) | -10.4 | 0 | 12.78 | 6.59 | -4.52 | 0 | -6.27 | 0 | 2.38 | -84.86 | 0.21 | 250.0 | -0.47 | 0 | 0.93 | -13.12 | -1.28 | 0 | 6.19 | -16.46 | 0.62 | 138.46 | 0.43 | 514.29 | -143.65 | 0 |
| 2021 (7) | 3.73 | 280.61 | 11.99 | 0 | -0.15 | 0 | 1.08 | 0 | 15.72 | 2053.42 | 0.06 | 200.0 | 0.02 | 0 | 1.07 | 192.49 | 0.13 | -90.58 | 7.41 | 1200.0 | 0.26 | 8.33 | 0.07 | -56.25 | 48.19 | -52.3 |
| 2020 (6) | 0.98 | 512.5 | -0.25 | 0 | -0.06 | 0 | 0 | 0 | 0.73 | 0 | 0.02 | -33.33 | 0 | 0 | 0.37 | -30.76 | 1.38 | 0 | 0.57 | -82.52 | 0.24 | -35.14 | 0.16 | 77.78 | 101.03 | 2248.97 |
| 2019 (5) | 0.16 | 0 | -5.57 | 0 | 5.27 | 299.24 | -0.62 | 0 | -5.41 | 0 | 0.03 | -57.14 | 0 | 0 | 0.53 | -35.18 | -2.18 | 0 | 3.26 | 270.45 | 0.37 | 164.29 | 0.09 | -25.0 | 4.30 | 0 |
| 2018 (4) | -1.62 | 0 | -0.44 | 0 | 1.32 | 238.46 | -0.78 | 0 | -2.06 | 0 | 0.07 | -36.36 | 0 | 0 | 0.82 | -41.34 | 1.46 | 294.59 | 0.88 | 388.89 | 0.14 | 55.56 | 0.12 | 100.0 | -142.11 | 0 |
| 2017 (3) | -0.24 | 0 | -0.77 | 0 | 0.39 | -77.97 | -0.52 | 0 | -1.01 | 0 | 0.11 | 10.0 | 0 | 0 | 1.39 | -1.99 | 0.37 | 0 | 0.18 | 0 | 0.09 | 12.5 | 0.06 | -62.5 | -72.73 | 0 |
| 2016 (2) | 0.68 | -38.74 | -0.97 | 0 | 1.77 | 0 | 1.54 | 5033.33 | -0.29 | 0 | 0.1 | -64.29 | 0 | 0 | 1.42 | -61.54 | -0.93 | 0 | -1.37 | 0 | 0.08 | 14.29 | 0.16 | -44.83 | 0.00 | 0 |
| 2015 (1) | 1.11 | 0 | -0.7 | 0 | -0.9 | 0 | 0.03 | -40.0 | 0.41 | 0 | 0.28 | 366.67 | 0 | 0 | 3.70 | 105.28 | 0.93 | 0 | 1.76 | 0 | 0.07 | 0.0 | 0.29 | 262.5 | 52.36 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 25Q2 (20) | -3.39 | -239.51 | -382.5 | -5.08 | -1981.48 | -10060.0 | 3.99 | 164.24 | 344.79 | -2.37 | -2862.5 | -887.5 | -8.47 | -413.7 | -836.52 | 0.61 | 27.08 | 96.77 | 0.23 | 2400.0 | 0 | 5.21 | 40.32 | 101.48 | -1.38 | -1154.55 | -1433.33 | 0.6 | 203.45 | 5900.0 | 0.6 | 5.26 | 13.21 | 0.2 | 11.11 | 25.0 | -242.14 | -116.94 | -241.25 |
| 25Q1 (19) | 2.43 | 116.96 | 814.71 | 0.27 | 106.38 | 350.0 | 1.51 | 5.59 | 118.84 | -0.08 | -115.69 | -107.92 | 2.7 | 186.82 | 1064.29 | 0.48 | 37.14 | 140.0 | -0.01 | 99.78 | 50.0 | 3.71 | 39.05 | 144.27 | -0.11 | 86.42 | 50.0 | -0.58 | -184.06 | -462.5 | 0.57 | -6.56 | 26.67 | 0.18 | -18.18 | -5.26 | 1429.41 | 1839.92 | 3463.32 |
| 24Q4 (18) | 1.12 | 166.67 | 758.82 | -4.23 | -254.95 | -1264.52 | 1.43 | -51.03 | 172.96 | 0.51 | 342.86 | 1375.0 | -3.11 | -396.19 | -547.92 | 0.35 | 20.69 | 118.75 | -4.48 | -674.36 | -474.36 | 2.67 | 17.56 | 82.04 | -0.81 | -200.0 | -452.17 | 0.69 | 962.5 | 264.29 | 0.61 | 8.93 | 103.33 | 0.22 | 37.5 | -15.38 | 73.68 | 128.07 | 160.68 |
| 24Q3 (17) | -1.68 | -240.0 | 58.82 | 2.73 | 5560.0 | 292.25 | 2.92 | 279.14 | -53.05 | -0.21 | 12.5 | -139.62 | 1.05 | -8.7 | 119.09 | 0.29 | -6.45 | 190.0 | 0.78 | 0 | 4000.0 | 2.27 | -12.17 | 44.66 | -0.27 | -200.0 | 90.07 | -0.08 | -900.0 | 96.19 | 0.56 | 5.66 | 100.0 | 0.16 | 0.0 | -30.43 | -262.50 | -253.12 | 0 |
| 24Q2 (16) | 1.2 | 452.94 | -60.26 | -0.05 | -183.33 | 94.44 | -1.63 | -336.23 | 5.78 | -0.24 | -123.76 | -50.0 | 1.15 | 510.71 | -45.75 | 0.31 | 55.0 | 244.44 | 0 | 100.0 | -100.0 | 2.59 | 70.13 | 178.37 | -0.09 | 59.09 | -134.62 | 0.01 | -93.75 | 102.94 | 0.53 | 17.78 | 89.29 | 0.16 | -15.79 | 6.67 | 171.43 | 503.36 | -94.89 |
| 24Q1 (15) | -0.34 | -100.0 | 85.47 | 0.06 | 119.35 | 101.09 | 0.69 | 135.2 | -59.41 | 1.01 | 2625.0 | 539.13 | -0.28 | 41.67 | 96.42 | 0.2 | 25.0 | 53.85 | -0.02 | 97.44 | -120.0 | 1.52 | 3.63 | -33.95 | -0.22 | -195.65 | 66.15 | 0.16 | 138.1 | 132.65 | 0.45 | 50.0 | 104.55 | 0.19 | -26.92 | 46.15 | -42.50 | 65.0 | 0 |
| 23Q4 (14) | -0.17 | 95.83 | 89.38 | -0.31 | 78.17 | -104.13 | -1.96 | -131.51 | -94.06 | -0.04 | -107.55 | 73.33 | -0.48 | 91.27 | -108.14 | 0.16 | 60.0 | 220.0 | -0.78 | -3800.0 | -65.96 | 1.47 | -6.58 | 75.99 | 0.23 | 108.46 | 113.37 | -0.42 | 80.0 | -108.47 | 0.3 | 7.14 | 87.5 | 0.26 | 13.04 | 100.0 | -121.43 | 0 | -298.44 |
| 23Q3 (13) | -4.08 | -235.1 | 9.33 | -1.42 | -57.78 | -127.73 | 6.22 | 459.54 | 2321.43 | 0.53 | 431.25 | 109.67 | -5.5 | -359.43 | -987.1 | 0.1 | 11.11 | 0.0 | -0.02 | -104.88 | 0 | 1.57 | 69.02 | -12.4 | -2.72 | -1146.15 | -216.28 | -2.1 | -517.65 | -467.57 | 0.28 | 0.0 | 55.56 | 0.23 | 53.33 | 64.29 | 0.00 | -100.0 | 0 |
| 23Q2 (12) | 3.02 | 229.06 | 175.69 | -0.9 | 83.61 | -154.22 | -1.73 | -201.76 | -9.49 | -0.16 | 30.43 | -111.35 | 2.12 | 127.08 | 190.99 | 0.09 | -30.77 | 50.0 | 0.41 | 310.0 | 0 | 0.93 | -59.63 | 6.66 | 0.26 | 140.0 | 620.0 | -0.34 | 30.61 | -261.9 | 0.28 | 27.27 | 55.56 | 0.15 | 15.38 | 36.36 | 3355.56 | 0 | 520.5 |
| 23Q1 (11) | -2.34 | -46.25 | -680.0 | -5.49 | -173.2 | -266.0 | 1.7 | 268.32 | 203.03 | -0.23 | -53.33 | 88.73 | -7.83 | -232.71 | -335.0 | 0.13 | 160.0 | 0 | 0.1 | 121.28 | 0 | 2.30 | 176.11 | 0 | -0.65 | 62.21 | -148.15 | -0.49 | -109.88 | -135.25 | 0.22 | 37.5 | 120.0 | 0.13 | 0.0 | 225.0 | 0.00 | 100.0 | 100.0 |
| 22Q4 (10) | -1.6 | 64.44 | -183.77 | 7.5 | 46.48 | 357.32 | -1.01 | -260.71 | -140.48 | -0.15 | 97.26 | -114.02 | 5.9 | 851.61 | 66.2 | 0.05 | -50.0 | 400.0 | -0.47 | 0 | 95.9 | 0.83 | -53.5 | 44.17 | -1.72 | -100.0 | -177.42 | 4.96 | 1440.54 | -35.25 | 0.16 | -11.11 | 60.0 | 0.13 | -7.14 | 333.33 | -30.48 | 0 | -224.3 |
| 22Q3 (9) | -4.5 | -12.78 | -1350.0 | 5.12 | 208.43 | -58.2 | -0.28 | 82.28 | -152.83 | -5.48 | -488.65 | 0 | 0.62 | 126.61 | -95.08 | 0.1 | 66.67 | 900.0 | 0 | 0 | -100.0 | 1.79 | 105.79 | 98.92 | -0.86 | -1620.0 | -1620.0 | -0.37 | -276.19 | -1133.33 | 0.18 | 0.0 | 200.0 | 0.14 | 27.27 | 600.0 | 0.00 | 100.0 | -100.0 |
| 22Q2 (8) | -3.99 | -1230.0 | -825.45 | 1.66 | 210.67 | 764.0 | -1.58 | 4.24 | -652.38 | 1.41 | 169.12 | 929.41 | -2.33 | -29.44 | -876.67 | 0.06 | 0 | 500.0 | 0 | 0 | 0 | 0.87 | 0 | 40.2 | -0.05 | -103.7 | -107.35 | 0.21 | -84.89 | 200.0 | 0.18 | 80.0 | 350.0 | 0.11 | 175.0 | 1000.0 | -798.00 | -3969.8 | -274.11 |
| 22Q1 (7) | -0.3 | -115.71 | -133.33 | -1.5 | -191.46 | 9.09 | -1.65 | -292.86 | -4025.0 | -2.04 | -290.65 | -1233.33 | -1.8 | -150.7 | -140.0 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | 1.35 | 317.74 | 938.46 | 1.39 | -81.85 | 579.31 | 0.1 | 0.0 | 100.0 | 0.04 | 33.33 | 300.0 | -19.61 | -179.97 | 0 |
| 21Q4 (6) | 1.91 | 430.56 | 203.17 | 1.64 | -86.61 | 1064.71 | -0.42 | -179.25 | -268.0 | 1.07 | 0 | 0 | 3.55 | -71.85 | 671.74 | 0.01 | 0.0 | 0.0 | -11.45 | -199.83 | 0 | 0.58 | -35.84 | -15.61 | -0.62 | -1140.0 | -1450.0 | 7.66 | 25633.33 | 2221.21 | 0.1 | 66.67 | 66.67 | 0.03 | 50.0 | 200.0 | 24.52 | -96.59 | -84.43 |
| 21Q3 (5) | 0.36 | -34.55 | 238.46 | 12.25 | 5000.0 | 0 | 0.53 | 352.38 | 340.91 | 0 | 100.0 | 0 | 12.61 | 4103.33 | 4950.0 | 0.01 | 0.0 | 0 | 11.47 | 0 | 0 | 0.90 | 45.05 | 0 | -0.05 | -107.35 | -129.41 | -0.03 | -142.86 | 84.21 | 0.06 | 50.0 | 0.0 | 0.02 | 100.0 | -60.0 | 720.00 | 57.09 | 0 |
| 21Q2 (4) | 0.55 | -38.89 | 0.0 | -0.25 | 84.85 | 0.0 | -0.21 | -425.0 | 0.0 | -0.17 | -194.44 | 0.0 | 0.3 | 140.0 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.62 | -76.19 | 0.0 | 0.68 | 423.08 | 0.0 | 0.07 | 124.14 | 0.0 | 0.04 | -20.0 | 0.0 | 0.01 | 0.0 | 0.0 | 458.33 | 0 | 0.0 |
| 21Q1 (3) | 0.9 | 42.86 | 0.0 | -1.65 | -870.59 | 0.0 | -0.04 | -116.0 | 0.0 | 0.18 | 0 | 0.0 | -0.75 | -263.04 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 2.61 | 280.87 | 0.0 | 0.13 | 425.0 | 0.0 | -0.29 | -187.88 | 0.0 | 0.05 | -16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q4 (2) | 0.63 | 342.31 | 0.0 | -0.17 | 0 | 0.0 | 0.25 | 213.64 | 0.0 | 0 | 0 | 0.0 | 0.46 | 276.92 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.68 | 0 | 0.0 | -0.04 | -123.53 | 0.0 | 0.33 | 273.68 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | -80.0 | 0.0 | 157.50 | 0 | 0.0 |
| 20Q3 (1) | -0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |