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) | -14.52 | 0 | 5.06 | 182.68 | 10.09 | 0 | -0.64 | 0 | -9.46 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.57 | 0 | 1.74 | 8600.0 | 0.05 | 0.0 | 0.01 | 0.0 | -806.67 | 0 |
| 2023 (9) | -0.43 | 0 | 1.79 | 0 | -1.19 | 0 | -0.05 | 0 | 1.36 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.62 | 0 | 0.02 | 0 | 0.05 | -16.67 | 0.01 | 0 | -537.50 | 0 |
| 2022 (8) | -5.29 | 0 | -1.61 | 0 | 7.75 | 323.5 | 0 | 0 | -6.9 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.4 | 0 | -1.73 | 0 | 0.06 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (7) | -3.55 | 0 | -2.5 | 0 | 1.83 | 22.0 | -0.01 | 0 | -6.05 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.28 | 0 | 0.42 | 0 | 0.06 | 20.0 | 0 | 0 | -739.58 | 0 |
| 2020 (6) | -0.44 | 0 | -2.23 | 0 | 1.5 | 0 | 0.01 | 0 | -2.67 | 0 | 0.24 | -44.19 | 0 | 0 | 33.33 | 97.67 | -0.21 | 0 | -0.28 | 0 | 0.05 | 25.0 | 0 | 0 | 0.00 | 0 |
| 2019 (5) | -0.18 | 0 | 0.54 | -55.37 | 0 | 0 | 0 | 0 | 0.36 | -82.69 | 0.43 | -40.28 | 0 | 0 | 16.86 | -44.03 | -0.24 | 0 | -0.12 | 0 | 0.04 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2018 (4) | 0.87 | -29.84 | 1.21 | 348.15 | -0.17 | 0 | -0.04 | 0 | 2.08 | 37.75 | 0.72 | -26.53 | 0 | 0 | 30.13 | 204.64 | -1.37 | 0 | -0.28 | 0 | 0.04 | 33.33 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (3) | 1.24 | 77.14 | 0.27 | -41.3 | -0.38 | 0 | 0 | 0 | 1.51 | 30.17 | 0.98 | 4800.0 | 0.02 | -80.0 | 9.89 | 7465.09 | -0.2 | 0 | -0.58 | 0 | 0.03 | -95.16 | 0.01 | -66.67 | 0.00 | 0 |
| 2016 (2) | 0.7 | -77.99 | 0.46 | 6.98 | -2.88 | 0 | -0.01 | 0 | 1.16 | -67.87 | 0.02 | -86.67 | 0.1 | 900.0 | 0.13 | -85.28 | -0.8 | 0 | -1.56 | 0 | 0.62 | -30.34 | 0.03 | -81.25 | 0.00 | 0 |
| 2015 (1) | 3.18 | 0 | 0.43 | 0 | -3.47 | 0 | 0.18 | 28.57 | 3.61 | 0 | 0.15 | -77.94 | 0.01 | 0 | 0.89 | -73.94 | -0.99 | 0 | -1.62 | 0 | 0.89 | -16.04 | 0.16 | -15.79 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 25Q2 (20) | -0.28 | 9.68 | 79.41 | -0.08 | 98.62 | -102.97 | 0 | -100.0 | 0 | 0.15 | 250.0 | 157.69 | -0.36 | 94.09 | -127.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.13 | 18.75 | 7.14 | -0.35 | -150.0 | 14.63 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 25Q1 (19) | -0.31 | -342.86 | -138.46 | -5.78 | -140.83 | -581.67 | 6.24 | 40.86 | 0 | -0.1 | 23.08 | 0 | -6.09 | -146.56 | -669.16 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.16 | 20.0 | -14.29 | -0.14 | 61.11 | -105.2 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 24Q4 (18) | -0.07 | 99.46 | -163.64 | -2.4 | -167.42 | -1900.0 | 4.43 | -21.73 | 3927.27 | -0.13 | 48.0 | 0 | -2.47 | 73.75 | -24600.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.2 | -122.22 | 0.0 | -0.36 | -111.76 | -300.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 24Q3 (17) | -12.97 | -853.68 | -3313.16 | 3.56 | 32.34 | 283.51 | 5.66 | 0 | 51.74 | -0.25 | 3.85 | -733.33 | -9.41 | -807.52 | -305.6 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | 35.71 | 35.71 | -0.17 | 58.54 | -54.55 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (16) | -1.36 | -946.15 | -2366.67 | 2.69 | 124.17 | 26800.0 | 0 | 0 | 0 | -0.26 | 0 | -766.67 | 1.33 | 24.3 | 1800.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | 0.0 | 12.5 | -0.41 | -115.24 | -127.78 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 24Q1 (15) | -0.13 | -218.18 | 40.91 | 1.2 | 1100.0 | -68.75 | 0 | -100.0 | 100.0 | 0 | 0 | -100.0 | 1.07 | 10800.0 | -70.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | 30.0 | -16.67 | 2.69 | 1394.44 | 2141.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -4.81 | -108.32 | 97.15 |
| 23Q4 (14) | 0.11 | 128.95 | 134.38 | -0.12 | 93.81 | 80.65 | 0.11 | -97.05 | -95.22 | 0 | 100.0 | 0 | -0.01 | 99.57 | 98.94 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.2 | -42.86 | -66.67 | 0.18 | 263.64 | 140.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 57.89 | 0 | 0 |
| 23Q3 (13) | -0.38 | -733.33 | 85.55 | -1.94 | -19500.0 | -295.92 | 3.73 | 0 | 53.5 | -0.03 | 0.0 | 0 | -2.32 | -3414.29 | 25.64 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | 12.5 | -40.0 | -0.11 | 38.89 | 78.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (12) | 0.06 | 127.27 | 103.19 | 0.01 | -99.74 | 102.0 | 0 | 100.0 | -100.0 | -0.03 | -400.0 | 0 | 0.07 | -98.07 | 102.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.16 | -33.33 | -60.0 | -0.18 | -250.0 | 70.49 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q1 (11) | -0.22 | 31.25 | 52.17 | 3.84 | 719.35 | 0 | -5.02 | -318.26 | 0 | 0.01 | 0 | 0 | 3.62 | 485.11 | 886.96 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | 0.0 | -33.33 | 0.12 | 126.67 | 170.59 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -169.23 | 0 | 0 |
| 22Q4 (10) | -0.32 | 87.83 | 87.83 | -0.62 | -26.53 | 81.38 | 2.3 | -5.35 | 25.68 | 0 | 0 | 0 | -0.94 | 69.87 | 84.23 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | -20.0 | 14.29 | -0.45 | 10.0 | -145.45 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q3 (9) | -2.63 | -39.89 | -298.48 | -0.49 | 2.0 | -322.73 | 2.43 | -19.54 | 0 | 0 | 0 | 0 | -3.12 | -31.09 | -609.09 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 0.0 | -100.0 | -0.5 | 18.03 | -177.78 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (8) | -1.88 | -308.7 | -652.0 | -0.5 | 0 | -338.1 | 3.02 | 0 | 0 | 0 | 0 | 100.0 | -2.38 | -417.39 | -5850.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -11.11 | -233.33 | -0.61 | -258.82 | -662.5 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (7) | -0.46 | 82.51 | -2200.0 | 0 | 100.0 | -100.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.46 | 92.28 | -221.05 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | 35.71 | -80.0 | -0.17 | -117.17 | 43.33 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q4 (6) | -2.63 | -298.48 | -1006.9 | -3.33 | -1613.64 | 0 | 1.83 | 0 | 0 | 0 | 0 | 0 | -5.96 | -1254.55 | -2155.17 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.14 | -180.0 | -133.33 | 0.99 | 650.0 | 861.54 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | -263.00 | 0 | 0 |
| 21Q3 (5) | -0.66 | -164.0 | 1.49 | 0.22 | 4.76 | 114.97 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | -0.44 | -1000.0 | 79.44 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.05 | -66.67 | 0.0 | -0.18 | -125.0 | -200.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (4) | -0.25 | -1150.0 | 0.0 | 0.21 | -47.5 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0 | 0.0 | -0.04 | -110.53 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.03 | 40.0 | 0.0 | -0.08 | 73.33 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 21Q1 (3) | -0.02 | -106.9 | 0.0 | 0.4 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.38 | 31.03 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.05 | 16.67 | 0.0 | -0.3 | -130.77 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q4 (2) | 0.29 | 143.28 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.29 | 113.55 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 12.50 | -25.0 | 0.0 | -0.06 | -20.0 | 0.0 | -0.13 | -116.67 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q3 (1) | -0.67 | 0.0 | 0.0 | -1.47 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -2.14 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 16.67 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |