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) | 0.62 | -80.13 | 0.79 | 0 | -0.02 | 0 | -0.02 | 0 | 1.41 | 138.98 | 0.56 | 143.48 | 0 | 0 | 3.73 | 128.09 | 0.26 | 0 | 1.42 | 1928.57 | 0.75 | -1.32 | 0.04 | 33.33 | 28.05 | -92.27 |
| 2023 (9) | 3.12 | 45.12 | -2.53 | 0 | -2.27 | 0 | -0.02 | 0 | 0.59 | -87.96 | 0.23 | -11.54 | 0 | 0 | 1.63 | 29.93 | -0.19 | 0 | 0.07 | -95.71 | 0.76 | 2.7 | 0.03 | 0.0 | 362.79 | 304.98 |
| 2022 (8) | 2.15 | 0 | 2.75 | 0 | -3.44 | 0 | 0.06 | -40.0 | 4.9 | 0 | 0.26 | -39.53 | 0 | 0 | 1.26 | -51.35 | 1.07 | 0 | 1.63 | 0 | 0.74 | -13.95 | 0.03 | 50.0 | 89.58 | 0 |
| 2021 (7) | -1.23 | 0 | -1.11 | 0 | 2.75 | 10.44 | 0.1 | 0 | -2.34 | 0 | 0.43 | -28.33 | 0 | 0 | 2.58 | -34.06 | -0.97 | 0 | -0.89 | 0 | 0.86 | 21.13 | 0.02 | -50.0 | 0.00 | 0 |
| 2020 (6) | -0.17 | 0 | -2.65 | 0 | 2.49 | 0 | -0.08 | 0 | -2.82 | 0 | 0.6 | -48.28 | 0 | 0 | 3.92 | -52.84 | -0.14 | 0 | -0.38 | 0 | 0.71 | 5.97 | 0.04 | 0.0 | -45.95 | 0 |
| 2019 (5) | 1.51 | -37.08 | -1.04 | 0 | -1.49 | 0 | -0.09 | 0 | 0.47 | 17.5 | 1.16 | -43.69 | 0 | 0 | 8.31 | -26.26 | -0.32 | 0 | -0.23 | 0 | 0.67 | 31.37 | 0.04 | 33.33 | 314.58 | 151.67 |
| 2018 (4) | 2.4 | 410.64 | -2.0 | 0 | -4.0 | 0 | 0.22 | 0 | 0.4 | 0 | 2.06 | 174.67 | 0 | 0 | 11.27 | 148.37 | 1.42 | 71.08 | 1.38 | 885.71 | 0.51 | 4.08 | 0.03 | -57.14 | 125.00 | 86.17 |
| 2017 (3) | 0.47 | -78.64 | -0.7 | 0 | 2.58 | 0 | -0.32 | 0 | -0.23 | 0 | 0.75 | 240.91 | 0 | 0 | 4.54 | 259.47 | 0.83 | -57.44 | 0.14 | -92.27 | 0.49 | 8.89 | 0.07 | -12.5 | 67.14 | -28.58 |
| 2016 (2) | 2.2 | -6.78 | -0.22 | 0 | -0.74 | 0 | 0.03 | -75.0 | 1.98 | 10.0 | 0.22 | -78.0 | -0.02 | 0 | 1.26 | -79.62 | 1.95 | 50.0 | 1.81 | 66.06 | 0.45 | -11.76 | 0.08 | 0.0 | 94.02 | -33.07 |
| 2015 (1) | 2.36 | -18.34 | -0.56 | 0 | -1.61 | 0 | 0.12 | 300.0 | 1.8 | -29.96 | 1.0 | -9.91 | -0.05 | 0 | 6.19 | 3.48 | 1.3 | -21.21 | 1.09 | -48.1 | 0.51 | -5.56 | 0.08 | -57.89 | 140.48 | 37.56 |
| 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) | 0.06 | -91.67 | -76.0 | -0.62 | -121.43 | -51.22 | -0.4 | -197.56 | 0 | -0.08 | -200.0 | -14.29 | -0.56 | -227.27 | -250.0 | 0.31 | 55.0 | 210.0 | -0.4 | -207.69 | 0 | 7.45 | 75.49 | 159.33 | 0.2 | -66.1 | 350.0 | -0.17 | -129.82 | -383.33 | 0.22 | 10.0 | 4.76 | 0.01 | 0.0 | 0.0 | 100.00 | 8.33 | 12.0 |
| 25Q1 (19) | 0.72 | -4.0 | 166.67 | -0.28 | 6.67 | -12.0 | 0.41 | 4200.0 | 4200.0 | 0.08 | 366.67 | 33.33 | 0.44 | -2.22 | 2100.0 | 0.2 | 11.11 | 33.33 | -0.13 | 0 | 0 | 4.25 | 15.36 | -15.64 | 0.59 | 47.5 | 1280.0 | 0.57 | 21.28 | 612.5 | 0.2 | -4.76 | 11.11 | 0.01 | 0.0 | 0.0 | 92.31 | -15.08 | -7.69 |
| 24Q4 (18) | 0.75 | 213.64 | -24.24 | -0.3 | -117.05 | 85.65 | -0.01 | 0 | -200.0 | -0.03 | -130.0 | 0.0 | 0.45 | -59.09 | 140.91 | 0.18 | 38.46 | 1900.0 | 0 | 0 | 0 | 3.68 | 4.2 | 1307.36 | 0.4 | 4100.0 | 310.53 | 0.47 | -42.68 | 242.42 | 0.21 | 31.25 | 16.67 | 0.01 | -50.0 | 0.0 | 108.70 | 264.69 | 0 |
| 24Q3 (17) | -0.66 | -364.0 | -213.79 | 1.76 | 529.27 | 309.3 | 0 | 0 | 100.0 | 0.1 | 242.86 | 233.33 | 1.1 | 787.5 | 8.91 | 0.13 | 30.0 | -23.53 | 0 | 0 | 0 | 3.53 | 22.93 | -22.49 | -0.01 | 87.5 | -104.76 | 0.82 | 1266.67 | 228.0 | 0.16 | -23.81 | -15.79 | 0.02 | 100.0 | 100.0 | -66.00 | -173.92 | -151.21 |
| 24Q2 (16) | 0.25 | -7.41 | -83.66 | -0.41 | -64.0 | -78.26 | 0 | 100.0 | 100.0 | -0.07 | -216.67 | -250.0 | -0.16 | -900.0 | -112.31 | 0.1 | -33.33 | 233.33 | 0 | 0 | 0 | 2.87 | -42.91 | 218.01 | -0.08 | -60.0 | 68.0 | 0.06 | -25.0 | -62.5 | 0.21 | 16.67 | 40.0 | 0.01 | 0.0 | 0.0 | 89.29 | -10.71 | -81.33 |
| 24Q1 (15) | 0.27 | -72.73 | 800.0 | -0.25 | 88.04 | 60.32 | -0.01 | -200.0 | 0 | 0.06 | 300.0 | 0.0 | 0.02 | 101.82 | 103.33 | 0.15 | 1600.0 | 275.0 | 0 | 0 | 0 | 5.03 | 1751.01 | 371.9 | -0.05 | 73.68 | -266.67 | 0.08 | 124.24 | 0 | 0.18 | 0.0 | -5.26 | 0.01 | 0.0 | 0.0 | 100.00 | 0 | 566.67 |
| 23Q4 (14) | 0.99 | 70.69 | -32.65 | -2.09 | -586.05 | -236.6 | 0.01 | 101.27 | -98.89 | -0.03 | -200.0 | -175.0 | -1.1 | -208.91 | -136.67 | -0.01 | -105.88 | -111.11 | 0 | 0 | 0 | -0.30 | -106.69 | -118.16 | -0.19 | -190.48 | -157.58 | -0.33 | -232.0 | -466.67 | 0.18 | -5.26 | -5.26 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (13) | 0.58 | -62.09 | -55.73 | 0.43 | 286.96 | 19.44 | -0.79 | 46.98 | 47.33 | 0.03 | 250.0 | -25.0 | 1.01 | -22.31 | -39.52 | 0.17 | 466.67 | 112.5 | 0 | 0 | 0 | 4.56 | 404.38 | 228.72 | 0.21 | 184.0 | -50.0 | 0.25 | 56.25 | -64.29 | 0.19 | 26.67 | 5.56 | 0.01 | 0.0 | 0.0 | 128.89 | -73.04 | -12.43 |
| 23Q2 (12) | 1.53 | 5000.0 | 350.0 | -0.23 | 63.49 | -114.56 | -1.49 | 0 | 36.32 | -0.02 | -133.33 | 75.0 | 1.3 | 316.67 | -32.29 | 0.03 | -25.0 | -50.0 | 0 | 0 | 0 | 0.90 | -15.29 | -19.43 | -0.25 | -933.33 | -153.19 | 0.16 | 0 | -78.38 | 0.15 | -21.05 | -16.67 | 0.01 | 0.0 | 0 | 478.12 | 3087.5 | 1193.75 |
| 23Q1 (11) | 0.03 | -97.96 | 103.09 | -0.63 | -141.18 | 12.5 | 0 | -100.0 | 100.0 | 0.06 | 50.0 | 20.0 | -0.6 | -120.0 | 64.5 | 0.04 | -55.56 | 33.33 | 0 | 0 | 0 | 1.07 | -36.47 | 49.33 | 0.03 | -90.91 | 120.0 | 0 | -100.0 | -100.0 | 0.19 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 15.00 | -97.04 | 104.64 |
| 22Q4 (10) | 1.47 | 12.21 | 673.68 | 1.53 | 325.0 | 292.31 | 0.9 | 160.0 | 373.68 | 0.04 | 0.0 | 180.0 | 3.0 | 79.64 | 417.24 | 0.09 | 12.5 | 200.0 | 0 | 0 | 0 | 1.68 | 21.11 | 138.43 | 0.33 | -21.43 | 182.5 | 0.09 | -87.14 | 119.15 | 0.19 | 5.56 | 0.0 | 0.01 | 0.0 | 0.0 | 506.90 | 244.38 | 0 |
| 22Q3 (9) | 1.31 | 285.29 | 367.35 | 0.36 | -77.22 | 180.0 | -1.5 | 35.9 | -241.51 | 0.04 | 150.0 | -55.56 | 1.67 | -13.02 | 277.66 | 0.08 | 33.33 | -66.67 | 0 | 0 | 0 | 1.39 | 23.63 | -73.77 | 0.42 | -10.64 | 347.06 | 0.7 | -5.41 | 1266.67 | 0.18 | 0.0 | -25.0 | 0.01 | 0 | 150.0 | 147.19 | 298.28 | 148.06 |
| 22Q2 (8) | 0.34 | 135.05 | 166.67 | 1.58 | 319.44 | 350.79 | -2.34 | -358.82 | -368.97 | -0.08 | -260.0 | -900.0 | 1.92 | 213.61 | 268.42 | 0.06 | 100.0 | -60.0 | 0 | 0 | 0 | 1.12 | 57.01 | -68.9 | 0.47 | 413.33 | 323.81 | 0.74 | 572.73 | 346.67 | 0.18 | -5.26 | -10.0 | 0 | 0 | -100.0 | 36.96 | 111.43 | 0 |
| 22Q1 (7) | -0.97 | -610.53 | -125.58 | -0.72 | -284.62 | -71.43 | -0.51 | -368.42 | -180.95 | 0.05 | 200.0 | -16.67 | -1.69 | -391.38 | -98.82 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 0.71 | 1.43 | 31.43 | -0.15 | 62.5 | 21.05 | 0.11 | 123.4 | 320.0 | 0.19 | 0.0 | -20.83 | 0 | -100.0 | -100.0 | -323.33 | 0 | -57.91 |
| 21Q4 (6) | 0.19 | 138.78 | 182.61 | 0.39 | 186.67 | 123.93 | 0.19 | -82.08 | -80.0 | -0.05 | -155.56 | 66.67 | 0.58 | 161.7 | 131.18 | 0.03 | -87.5 | -84.21 | 0 | 0 | 0 | 0.70 | -86.68 | -87.1 | -0.4 | -135.29 | 34.43 | -0.47 | -683.33 | 18.97 | 0.19 | -20.83 | -5.0 | 0.01 | 150.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q3 (5) | -0.49 | 3.92 | -139.52 | -0.45 | 28.57 | 52.63 | 1.06 | 21.84 | -32.91 | 0.09 | 800.0 | 80.0 | -0.94 | 17.54 | -424.14 | 0.24 | 60.0 | -4.0 | 0 | 0 | 0 | 5.29 | 46.61 | -15.0 | -0.17 | 19.05 | -162.96 | -0.06 | 80.0 | -146.15 | 0.24 | 20.0 | 26.32 | -0.02 | -200.0 | -300.0 | -306.25 | 0 | -181.5 |
| 21Q2 (4) | -0.51 | -18.6 | 0.0 | -0.63 | -50.0 | 0.0 | 0.87 | 38.1 | 0.0 | 0.01 | -83.33 | 0.0 | -1.14 | -34.12 | 0.0 | 0.15 | 650.0 | 0.0 | 0 | 0 | 0.0 | 3.61 | 563.46 | 0.0 | -0.21 | -10.53 | 0.0 | -0.3 | -500.0 | 0.0 | 0.2 | -16.67 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 21Q1 (3) | -0.43 | -86.96 | 0.0 | -0.42 | 74.23 | 0.0 | 0.63 | -33.68 | 0.0 | 0.06 | 140.0 | 0.0 | -0.85 | 54.3 | 0.0 | 0.02 | -89.47 | 0.0 | 0 | 0 | 0.0 | 0.54 | -90.05 | 0.0 | -0.19 | 68.85 | 0.0 | -0.05 | 91.38 | 0.0 | 0.24 | 20.0 | 0.0 | 0.02 | 100.0 | 0.0 | -204.76 | 0 | 0.0 |
| 20Q4 (2) | -0.23 | -118.55 | 0.0 | -1.63 | -71.58 | 0.0 | 0.95 | -39.87 | 0.0 | -0.15 | -400.0 | 0.0 | -1.86 | -741.38 | 0.0 | 0.19 | -24.0 | 0.0 | 0 | 0 | 0.0 | 5.46 | -12.21 | 0.0 | -0.61 | -325.93 | 0.0 | -0.58 | -546.15 | 0.0 | 0.2 | 5.26 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q3 (1) | 1.24 | 0.0 | 0.0 | -0.95 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.22 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 375.76 | 0.0 | 0.0 |