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) | -5.66 | 0 | -17.34 | 0 | -0.75 | 0 | -0.18 | 0 | -23.0 | 0 | 31.62 | 484.47 | 0 | 0 | 37.11 | -28.39 | -26.76 | 0 | -21.37 | 0 | 6.61 | 81.59 | 9.67 | 13.36 | 0.00 | 0 |
| 2023 (9) | -6.7 | 0 | -48.28 | 0 | 74.98 | 0 | 0.61 | 0 | -54.98 | 0 | 5.41 | 719.7 | -2.29 | 0 | 51.82 | 132.4 | -23.81 | 0 | -19.27 | 0 | 3.64 | 30.0 | 8.53 | 66.93 | 0.00 | 0 |
| 2022 (8) | -7.61 | 0 | -9.48 | 0 | 0 | 0 | -0.31 | 0 | -17.09 | 0 | 0.66 | -56.29 | -2.2 | 0 | 22.30 | -90.25 | -16.42 | 0 | -13.57 | 0 | 2.8 | 4.09 | 5.11 | 2121.74 | 0.00 | 0 |
| 2021 (7) | -6.78 | 0 | -4.41 | 0 | 0.94 | -98.8 | -0.2 | 0 | -11.19 | 0 | 1.51 | 357.58 | -0.17 | 0 | 228.79 | 0 | -10.54 | 0 | -7.86 | 0 | 2.69 | 0 | 0.23 | 0 | 0.00 | 0 |
| 2020 (6) | -3.9 | 0 | -1.72 | 0 | 78.5 | 0 | 0.08 | 0 | -5.62 | 0 | 0.33 | 0 | -1.28 | 0 | 0.00 | 0 | -2.79 | 0 | -2.23 | 0 | 0 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 25Q1 (20) | -9.83 | -3376.67 | -15.78 | 2.95 | 119.26 | 131.12 | -0.16 | 5.88 | 60.0 | -0.25 | -31.58 | 28.57 | -6.88 | 54.19 | 61.71 | 4.79 | 69.26 | -36.13 | 0 | 0 | 0 | 27.31 | 53.72 | -70.07 | -5.61 | 44.4 | 25.2 | -5.29 | 37.69 | 8.64 | 2.0 | 7.53 | 70.94 | 2.39 | 2.14 | 6.7 | 0.00 | 0 | 0 |
| 24Q4 (19) | 0.3 | 115.54 | 215.38 | -15.32 | -53.66 | 58.06 | -0.17 | -13.33 | -100.23 | -0.19 | -128.36 | -131.15 | -15.02 | -26.22 | 59.17 | 2.83 | -79.42 | 10.12 | 0 | 0 | 0 | 17.77 | -67.69 | -68.48 | -10.09 | -59.9 | -40.53 | -8.49 | -51.88 | -77.62 | 1.86 | -6.06 | 77.14 | 2.34 | -5.26 | 8.84 | 0.00 | 0 | 0 |
| 24Q3 (18) | -1.93 | -143.27 | 31.8 | -9.97 | -157.2 | -142.58 | -0.15 | -650.0 | -1400.0 | 0.67 | 316.13 | 6600.0 | -11.9 | -154.36 | -71.47 | 13.75 | 82.12 | 754.04 | 0 | 0 | -100.0 | 54.98 | 162.51 | 4.49 | -6.31 | -122.18 | -1.61 | -5.59 | -272.67 | -1.08 | 1.98 | 23.75 | 96.04 | 2.47 | -5.36 | 15.42 | 0.00 | -100.0 | 0 |
| 24Q2 (17) | 4.46 | 152.53 | 1215.0 | 17.43 | 283.86 | 595.17 | -0.02 | 95.0 | -100.0 | -0.31 | 11.43 | -487.5 | 21.89 | 221.81 | 658.42 | 7.55 | 0.67 | 729.67 | 0 | 0 | 100.0 | 20.94 | -77.05 | -46.84 | -2.84 | 62.13 | 42.28 | -1.5 | 74.09 | 64.54 | 1.6 | 36.75 | 100.0 | 2.61 | 16.52 | 23.11 | 164.58 | 0 | 0 |
| 24Q1 (16) | -8.49 | -3165.38 | -164.49 | -9.48 | 74.05 | -130.1 | -0.4 | -100.53 | 0 | -0.35 | -157.38 | -250.0 | -17.97 | 51.16 | -145.16 | 7.5 | 191.83 | 187.36 | 0 | 0 | 0 | 91.24 | 61.89 | -81.82 | -7.5 | -4.46 | -36.36 | -5.79 | -21.13 | -22.67 | 1.17 | 11.43 | 50.0 | 2.24 | 4.19 | 5.66 | 0.00 | 0 | 0 |
| 23Q4 (15) | -0.26 | 90.81 | 62.32 | -36.53 | -788.81 | -858.79 | 74.99 | 750000.0 | 0 | 0.61 | 6000.0 | 290.62 | -36.79 | -430.12 | -717.56 | 2.57 | 59.63 | 446.81 | 0 | -100.0 | 100.0 | 56.36 | 7.12 | 111.05 | -7.18 | -15.62 | -10.63 | -4.78 | 13.56 | 11.32 | 1.05 | 3.96 | 52.17 | 2.15 | 0.47 | 1.9 | 0.00 | 0 | 0 |
| 23Q3 (14) | -2.83 | -607.5 | -177.45 | -4.11 | -16.76 | -26.46 | -0.01 | 0.0 | 0 | 0.01 | -87.5 | -96.67 | -6.94 | -77.04 | -62.53 | 1.61 | 76.92 | 2200.0 | 0.26 | 200.0 | 138.24 | 52.61 | 33.56 | 471.24 | -6.21 | -26.22 | -36.48 | -5.53 | -30.73 | -31.04 | 1.01 | 26.25 | 44.29 | 2.14 | 0.94 | 1.42 | 0.00 | 0 | 0 |
| 23Q2 (13) | -0.4 | 87.54 | 79.49 | -3.52 | 14.56 | -162.69 | -0.01 | 0 | 0 | 0.08 | 180.0 | 147.06 | -3.92 | 46.52 | -19.15 | 0.91 | -65.13 | 810.0 | -0.26 | 0 | -333.33 | 39.39 | -92.15 | -25.15 | -4.92 | 10.55 | -51.85 | -4.23 | 10.38 | -86.34 | 0.8 | 2.56 | 11.11 | 2.12 | 0.0 | 171.79 | 0.00 | 0 | 0 |
| 23Q1 (12) | -3.21 | -365.22 | 18.73 | -4.12 | -8.14 | -277.98 | 0 | 0 | 0 | -0.1 | 68.75 | 23.08 | -7.33 | -62.89 | -45.44 | 2.61 | 455.32 | 8600.0 | 0 | 100.0 | -100.0 | 501.92 | 1779.54 | 4082.69 | -5.5 | 15.25 | -155.81 | -4.72 | 12.43 | -177.65 | 0.78 | 13.04 | 11.43 | 2.12 | 0.47 | 1827.27 | 0.00 | 0 | 0 |
| 22Q4 (11) | -0.69 | 32.35 | 0 | -3.81 | -17.23 | 0 | 0 | 0 | 0 | -0.32 | -206.67 | 0 | -4.5 | -5.39 | 0 | 0.47 | 571.43 | 0 | -1.46 | -114.71 | 0 | 26.70 | 189.94 | 0 | -6.49 | -42.64 | 0 | -5.39 | -27.73 | 0 | 0.69 | -1.43 | 0 | 2.11 | 0.0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (10) | -1.02 | 47.69 | 0 | -3.25 | -142.54 | 0 | 0 | 0 | 0 | 0.3 | 276.47 | 0 | -4.27 | -29.79 | 0 | 0.07 | -30.0 | 0 | -0.68 | -1033.33 | 0 | 9.21 | -82.5 | 0 | -4.55 | -40.43 | 0 | -4.22 | -85.9 | 0 | 0.7 | -2.78 | 0 | 2.11 | 170.51 | 0 | 0.00 | 0 | 0 |
| 22Q2 (9) | -1.95 | 50.63 | 0 | -1.34 | -22.94 | 0 | 0 | 0 | 0 | -0.17 | -30.77 | 0 | -3.29 | 34.72 | 0 | 0.1 | 233.33 | 0 | -0.06 | -700.0 | 0 | 52.63 | 338.6 | 0 | -3.24 | -50.7 | 0 | -2.27 | -33.53 | 0 | 0.72 | 2.86 | 0 | 0.78 | 609.09 | 0 | 0.00 | 0 | 0 |
| 22Q1 (8) | -3.95 | 0 | 0 | -1.09 | 0 | 0 | 0 | 0 | 0 | -0.13 | 0 | 0 | -5.04 | 0 | 0 | 0.03 | 0 | 0 | 0.01 | 0 | 0 | 12.00 | 0 | 0 | -2.15 | 0 | 0 | -1.7 | 0 | 0 | 0.7 | 0 | 0 | 0.11 | 0 | 0 | 0.00 | 0 | 0 |
