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) | 6.79 | 0 | -3.13 | 0 | -0.04 | 0 | -0.06 | 0 | 3.66 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 0.07 | -73.08 | 0.47 | -31.88 | 0.07 | 0.0 | 0.03 | 50.0 | 1191.23 | 0 |
| 2023 (9) | -0.73 | 0 | -0.04 | 0 | -0.71 | 0 | 0.16 | 45.45 | -0.77 | 0 | 0.01 | 0.0 | -0.03 | 0 | 0.03 | 37.36 | 0.26 | -84.8 | 0.69 | -58.68 | 0.07 | 0.0 | 0.02 | 0.0 | -93.59 | 0 |
| 2022 (8) | -0.84 | 0 | -0.07 | 0 | 0.9 | -33.33 | 0.11 | 0 | -0.91 | 0 | 0.01 | 0.0 | -0.03 | 0 | 0.02 | -9.12 | 1.71 | 8.23 | 1.67 | -1.76 | 0.07 | 0.0 | 0.02 | 0.0 | -47.73 | 0 |
| 2021 (7) | 1.14 | 1040.0 | -0.24 | 0 | 1.35 | 0 | -0.08 | 0 | 0.9 | 429.41 | 0.01 | 0 | 0 | 0 | 0.02 | 0 | 1.58 | 61.22 | 1.7 | 84.78 | 0.07 | -22.22 | 0.02 | 0.0 | 63.69 | 555.98 |
| 2020 (6) | 0.1 | 0 | 0.07 | -96.05 | -0.91 | 0 | -0.07 | 0 | 0.17 | -87.59 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.98 | 50.77 | 0.92 | 31.43 | 0.09 | -10.0 | 0.02 | 100.0 | 9.71 | 0 |
| 2019 (5) | -0.4 | 0 | 1.77 | 233.96 | -0.79 | 0 | 0.07 | 40.0 | 1.37 | 1612.5 | 0.02 | 0 | 0 | 0 | 0.06 | 0 | 0.65 | 14.04 | 0.7 | 0.0 | 0.1 | 100.0 | 0.01 | -50.0 | -49.38 | 0 |
| 2018 (4) | -0.45 | 0 | 0.53 | 0 | -0.7 | 0 | 0.05 | 0 | 0.08 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.57 | 714.29 | 0.7 | 191.67 | 0.05 | 25.0 | 0.02 | 0.0 | -58.44 | 0 |
| 2017 (3) | -0.4 | 0 | -0.06 | 0 | -0.36 | 0 | -0.01 | 0 | -0.46 | 0 | 0.01 | 0.0 | 0 | 0 | 0.04 | -12.73 | 0.07 | -12.5 | 0.24 | -7.69 | 0.04 | 33.33 | 0.02 | 100.0 | -133.33 | 0 |
| 2016 (2) | 0.64 | -52.24 | -2.61 | 0 | -0.36 | 0 | 0.01 | 0 | -1.97 | 0 | 0.01 | 0 | 0 | 0 | 0.04 | 0 | 0.08 | -20.0 | 0.26 | 8.33 | 0.03 | 0.0 | 0.01 | 0.0 | 213.33 | -55.42 |
| 2015 (1) | 1.34 | 83.56 | -0.01 | 0 | -0.57 | 0 | 0 | 0 | 1.33 | 82.19 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.1 | -65.52 | 0.24 | -47.83 | 0.03 | -25.0 | 0.01 | 0.0 | 478.57 | 234.34 |
| 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) | -0.47 | -144.34 | -134.31 | 0.84 | 110.0 | 1033.33 | 0.03 | -75.0 | -66.67 | 0.04 | 157.14 | 300.0 | 0.37 | -74.66 | -71.09 | 0 | 0 | 0 | -0.01 | 0 | 0.0 | -0.00 | 0 | 0 | 0.06 | -73.91 | 120.69 | 0.15 | -51.61 | 162.5 | 0.02 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | -276.47 | -188.68 | 0 |
| 24Q4 (19) | 1.06 | -43.01 | 278.57 | 0.4 | 111.87 | 2100.0 | 0.12 | 144.44 | 1300.0 | -0.07 | -187.5 | 22.22 | 1.46 | 196.69 | 461.54 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | -0.00 | 0 | 0 | 0.23 | 187.5 | 866.67 | 0.31 | 14.81 | 3000.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 311.76 | -49.72 | -55.46 |
| 24Q3 (18) | 1.86 | -25.6 | 41.98 | -3.37 | -4714.29 | -16750.0 | -0.27 | -1450.0 | 63.01 | 0.08 | 214.29 | 900.0 | -1.51 | -162.14 | -217.05 | 0 | 0 | 0 | -0.01 | 0 | 0.0 | -0.00 | 0 | 0 | 0.08 | 60.0 | 366.67 | 0.27 | 107.69 | -28.95 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 620.00 | -60.32 | 89.31 |
| 24Q2 (17) | 2.5 | 82.48 | 311.86 | -0.07 | 22.22 | -121.88 | 0.02 | -77.78 | -96.23 | -0.07 | -800.0 | -275.0 | 2.43 | 89.84 | 382.56 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 0.05 | 117.24 | -16.67 | 0.13 | 154.17 | 85.71 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 1562.50 | 0 | 219.17 |
| 24Q1 (16) | 1.37 | 389.29 | 220.18 | -0.09 | -350.0 | 70.97 | 0.09 | 1000.0 | 118.37 | 0.01 | 111.11 | -50.0 | 1.28 | 392.31 | 188.28 | 0 | 0 | 0 | -0.01 | 50.0 | 0.0 | -0.00 | 0 | 0 | -0.29 | -866.67 | -211.54 | -0.24 | -2500.0 | -204.35 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q4 (15) | 0.28 | -78.63 | 160.87 | -0.02 | 0.0 | 77.78 | -0.01 | 98.63 | 94.12 | -0.09 | -800.0 | -550.0 | 0.26 | -79.84 | 147.27 | 0 | 0 | 0 | -0.02 | -100.0 | 0 | -0.00 | 0 | 0 | -0.03 | 0.0 | -108.11 | 0.01 | -97.37 | -96.77 | 0.02 | 0.0 | 0.0 | 0.01 | 0 | 0 | 700.00 | 113.74 | 602.17 |
| 23Q3 (14) | 1.31 | 211.02 | 627.78 | -0.02 | -106.25 | -111.76 | -0.73 | -237.74 | -134.43 | -0.01 | -125.0 | -114.29 | 1.29 | 250.0 | 268.57 | 0 | 0 | -100.0 | -0.01 | 0 | 0.0 | -0.00 | 0 | -100.0 | -0.03 | -150.0 | -108.82 | 0.38 | 442.86 | -28.3 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 327.50 | 124.98 | 900.69 |
| 23Q2 (13) | -1.18 | -3.51 | -374.42 | 0.32 | 203.23 | 390.91 | 0.53 | 208.16 | 170.67 | 0.04 | 100.0 | 180.0 | -0.86 | 40.69 | -368.75 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | -0.00 | 0 | 0 | 0.06 | -76.92 | -88.0 | 0.07 | -69.57 | -82.5 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -1311.11 | -187.52 | -1380.62 |
| 23Q1 (12) | -1.14 | -147.83 | -16.33 | -0.31 | -244.44 | -675.0 | -0.49 | -188.24 | -63.33 | 0.02 | 0.0 | -75.0 | -1.45 | -163.64 | -42.16 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | 0.26 | -29.73 | -49.02 | 0.23 | -25.81 | -45.24 | 0.02 | 0.0 | 0.0 | 0 | 0 | -100.0 | -456.00 | -227.13 | -109.39 |
| 22Q4 (11) | -0.46 | -355.56 | -131.51 | -0.09 | -152.94 | -550.0 | -0.17 | -108.02 | 69.64 | 0.02 | -71.43 | 0 | -0.55 | -257.14 | -137.16 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | 0.37 | 8.82 | 42.31 | 0.31 | -41.51 | 10.71 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -139.39 | -525.93 | -128.64 |
| 22Q3 (10) | 0.18 | -58.14 | -89.83 | 0.17 | 254.55 | 168.0 | 2.12 | 382.67 | 1215.79 | 0.07 | 240.0 | 600.0 | 0.35 | 9.38 | -76.97 | 0.01 | 0 | 0.0 | -0.01 | 50.0 | 0 | 0.08 | 0 | -10.5 | 0.34 | -32.0 | -30.61 | 0.53 | 32.5 | -18.46 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 32.73 | -68.03 | -87.61 |
| 22Q2 (9) | 0.43 | 143.88 | 135.54 | -0.11 | -175.0 | -1200.0 | -0.75 | -150.0 | -150.34 | -0.05 | -162.5 | 50.0 | 0.32 | 131.37 | 126.67 | 0 | 0 | 0 | -0.02 | 0 | 0 | -0.00 | 0 | 0 | 0.5 | -1.96 | 4.17 | 0.4 | -4.76 | -14.89 | 0.02 | 0.0 | 0.0 | 0 | -100.0 | 0 | 102.38 | 147.01 | 141.46 |
| 22Q1 (8) | -0.98 | -167.12 | -10.11 | -0.04 | -300.0 | -300.0 | -0.3 | 46.43 | -150.0 | 0.08 | 0 | 700.0 | -1.02 | -168.92 | -13.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.51 | 96.15 | 41.67 | 0.42 | 50.0 | 40.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0 | 0 | -217.78 | -144.75 | 21.7 |
| 21Q4 (7) | 1.46 | -17.51 | 421.43 | 0.02 | 108.0 | 0 | -0.56 | -194.74 | -75.0 | 0 | -100.0 | -100.0 | 1.48 | -2.63 | 428.57 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.26 | -46.94 | 62.5 | 0.28 | -56.92 | 115.38 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 486.67 | 84.22 | 160.71 |
| 21Q3 (6) | 1.77 | 246.28 | 405.71 | -0.25 | -2600.0 | -600.0 | -0.19 | -112.75 | 66.07 | 0.01 | 110.0 | 120.0 | 1.52 | 226.67 | 280.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.09 | 0 | 0 | 0.49 | 2.08 | 81.48 | 0.65 | 38.3 | 116.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 264.18 | 206.98 | 141.54 |
| 21Q2 (5) | -1.21 | -35.96 | -1108.33 | 0.01 | 200.0 | -80.0 | 1.49 | 148.33 | 7550.0 | -0.1 | -1100.0 | -1100.0 | -1.2 | -33.33 | -805.88 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.48 | 33.33 | 37.14 | 0.47 | 56.67 | 51.61 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -246.94 | 11.21 | -779.08 |
| 21Q1 (4) | -0.89 | -417.86 | 0.0 | -0.01 | 0 | 0.0 | 0.6 | 287.5 | 0.0 | 0.01 | -50.0 | 0.0 | -0.9 | -421.43 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.36 | 125.0 | 0.0 | 0.3 | 130.77 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -278.12 | -249.0 | 0.0 |
| 20Q4 (3) | 0.28 | -20.0 | 0.0 | 0 | -100.0 | 0.0 | -0.32 | 42.86 | 0.0 | 0.02 | 140.0 | 0.0 | 0.28 | -30.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.16 | -40.74 | 0.0 | 0.13 | -56.67 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 186.67 | 70.67 | 0.0 |
| 20Q3 (2) | 0.35 | 191.67 | 0.0 | 0.05 | 0.0 | 0.0 | -0.56 | -2700.0 | 0.0 | -0.05 | -600.0 | 0.0 | 0.4 | 135.29 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.27 | -22.86 | 0.0 | 0.3 | -3.23 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 109.38 | 200.78 | 0.0 |
| 20Q2 (1) | 0.12 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 36.36 | 0.0 | 0.0 |
