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) | 4.11 | 0 | 12.09 | 0 | -14.07 | 0 | -0.4 | 0 | 16.2 | 0 | 0.52 | 0.0 | 0 | 0 | 1.74 | -2.45 | -1.52 | 0 | 3.2 | 295.06 | 4.46 | -2.19 | 0.02 | -33.33 | 53.52 | 0 |
| 2023 (9) | -0.75 | 0 | -20.9 | 0 | -1.92 | 0 | 0.64 | 0 | -21.65 | 0 | 0.52 | -7.14 | 0 | 0 | 1.79 | -28.12 | -1.48 | 0 | 0.81 | 0 | 4.56 | -7.88 | 0.03 | 0.0 | -13.89 | 0 |
| 2022 (8) | -3.92 | 0 | 11.88 | -49.66 | -2.26 | 0 | -0.87 | 0 | 7.96 | -63.23 | 0.56 | -49.09 | 0.03 | 50.0 | 2.48 | -49.86 | -3.95 | 0 | -1.81 | 0 | 4.95 | -5.71 | 0.03 | 0.0 | -123.66 | 0 |
| 2021 (7) | -1.95 | 0 | 23.6 | 525.99 | -16.72 | 0 | 0.88 | 158.82 | 21.65 | 138.44 | 1.1 | -85.37 | 0.02 | -71.43 | 4.95 | -86.44 | -5.26 | 0 | 6.58 | -62.7 | 5.25 | -7.89 | 0.03 | 0.0 | -16.44 | 0 |
| 2020 (6) | 5.31 | 0 | 3.77 | 0 | 4.45 | -58.53 | 0.34 | -94.67 | 9.08 | 0 | 7.52 | -75.47 | 0.07 | -97.2 | 36.54 | -77.55 | 8.23 | 0 | 17.64 | 36.01 | 5.7 | 78.68 | 0.03 | 0 | 22.72 | 0 |
| 2019 (5) | -1.69 | 0 | -7.42 | 0 | 10.73 | 260.07 | 6.38 | 34.32 | -9.11 | 0 | 30.66 | 413.57 | 2.5 | 89.39 | 162.74 | 470.27 | -4.35 | 0 | 12.97 | 85.29 | 3.19 | 28.11 | 0 | 0 | -10.46 | 0 |
| 2018 (4) | -6.36 | 0 | 4.73 | 278.4 | 2.98 | 0 | 4.75 | 165.36 | -1.63 | 0 | 5.97 | 401.68 | 1.32 | -88.39 | 28.54 | 402.64 | -1.04 | 0 | 7.0 | -21.79 | 2.49 | -30.25 | 0 | 0 | -67.02 | 0 |
| 2017 (3) | 4.03 | -2.89 | 1.25 | -96.11 | -9.51 | 0 | 1.79 | 336.59 | 5.28 | -85.45 | 1.19 | -46.88 | 11.37 | 113600.0 | 5.68 | -20.41 | -2.29 | 0 | 8.95 | 3480.0 | 3.57 | 8.51 | 0 | 0 | 32.19 | -72.54 |
| 2016 (2) | 4.15 | 36.96 | 32.14 | 0 | -30.67 | 0 | 0.41 | -90.6 | 36.29 | 0 | 2.24 | 130.93 | 0.01 | -50.0 | 7.13 | 107.91 | -4.57 | 0 | 0.25 | -88.74 | 3.29 | -4.08 | 0 | 0 | 117.23 | 118.6 |
| 2015 (1) | 3.03 | -34.56 | -7.75 | 0 | -9.26 | 0 | 4.36 | 0 | -4.72 | 0 | 0.97 | -52.68 | 0.02 | 0 | 3.43 | -34.09 | 4.09 | 0 | 2.22 | 1287.5 | 3.43 | -9.26 | 0 | 0 | 53.63 | -54.36 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | 2.27 | 632.26 | 170.24 | 5.56 | -0.71 | 359.81 | -4.64 | 51.46 | -23100.0 | -0.14 | 82.05 | -117.28 | 7.83 | 32.49 | 702.31 | 0.17 | 112.5 | 240.0 | 0 | 0 | 0 | 2.20 | 113.6 | 250.57 | -0.71 | -31.48 | -238.1 | -1.98 | -140.82 | -266.67 | 1.22 | 14.02 | 10.91 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 24Q3 (19) | 0.31 | -63.53 | 126.96 | 5.6 | 1796.97 | 270.86 | -9.56 | -1934.04 | -350.94 | -0.78 | -175.0 | -50.0 | 5.91 | 1036.54 | 1541.67 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | 1.03 | -4.9 | 26.98 | -0.54 | -671.43 | -100.0 | 4.85 | 573.61 | 314.53 | 1.07 | -0.93 | -3.6 | 0.01 | 0.0 | 0.0 | 5.23 | -88.87 | 110.41 |
| 24Q2 (18) | 0.85 | 25.0 | 180.19 | -0.33 | -126.19 | 97.01 | -0.47 | -178.33 | -288.0 | 1.04 | 296.23 | 352.17 | 0.52 | -73.2 | 104.3 | 0.08 | -57.89 | -52.94 | 0 | 0 | 0 | 1.08 | -60.12 | -53.77 | -0.07 | 65.0 | 84.09 | 0.72 | 284.62 | 3700.0 | 1.08 | -0.92 | -8.47 | 0.01 | 0.0 | 0.0 | 46.96 | -50.97 | 151.83 |
| 24Q1 (17) | 0.68 | -19.05 | 9.68 | 1.26 | 158.88 | 113.64 | 0.6 | 3100.0 | 3100.0 | -0.53 | -165.43 | -541.67 | 1.94 | 249.23 | 122.51 | 0.19 | 280.0 | -17.39 | 0 | 0 | 0 | 2.72 | 332.73 | -23.06 | -0.2 | 4.76 | 64.29 | -0.39 | 27.78 | -295.0 | 1.09 | -0.91 | -7.63 | 0.01 | 0.0 | 0.0 | 95.77 | -35.01 | 114.72 |
| 23Q4 (16) | 0.84 | 173.04 | 213.51 | -2.14 | -241.72 | -126.19 | -0.02 | 99.06 | 80.0 | 0.81 | 255.77 | 606.25 | -1.3 | -461.11 | -117.5 | 0.05 | -16.67 | 66.67 | 0 | 0 | 0 | 0.63 | -22.63 | 38.19 | -0.21 | 22.22 | 70.42 | -0.54 | -146.15 | -254.29 | 1.1 | -0.9 | -9.09 | 0.01 | 0.0 | 0.0 | 147.37 | 393.46 | 412.66 |
| 23Q3 (15) | -1.15 | -8.49 | 43.63 | 1.51 | 113.69 | -76.18 | -2.12 | -948.0 | 11.67 | -0.52 | -326.09 | 25.71 | 0.36 | 102.98 | -91.63 | 0.06 | -64.71 | 50.0 | 0 | 0 | 0 | 0.81 | -65.37 | 14.88 | -0.27 | 38.64 | 75.23 | 1.17 | 5950.0 | -55.85 | 1.11 | -5.93 | -8.26 | 0.01 | 0.0 | 0.0 | -50.22 | 44.57 | 4.73 |
| 23Q2 (14) | -1.06 | -270.97 | -120.83 | -11.03 | -19.37 | -344.03 | 0.25 | 1350.0 | 118.8 | 0.23 | 91.67 | 4.55 | -12.09 | -40.26 | -399.26 | 0.17 | -26.09 | -45.16 | 0 | 0 | -100.0 | 2.34 | -33.63 | -61.05 | -0.44 | 21.43 | 61.74 | -0.02 | -110.0 | 99.5 | 1.18 | 0.0 | -6.35 | 0.01 | 0.0 | 0.0 | -90.60 | -303.12 | 0 |
| 23Q1 (13) | 0.62 | 183.78 | 192.54 | -9.24 | -213.1 | -29.41 | -0.02 | 80.0 | -101.28 | 0.12 | 175.0 | 152.17 | -8.62 | -216.02 | -10.37 | 0.23 | 666.67 | 35.29 | 0 | 0 | 0 | 3.53 | 677.27 | 6.61 | -0.56 | 21.13 | 44.0 | 0.2 | -42.86 | 124.69 | 1.18 | -2.48 | -7.81 | 0.01 | 0.0 | 0.0 | 44.60 | 194.63 | 131.96 |
| 22Q4 (12) | -0.74 | 63.73 | -346.67 | 8.17 | 28.86 | 60.83 | -0.1 | 95.83 | 88.51 | -0.16 | 77.14 | -134.04 | 7.43 | 72.79 | 38.1 | 0.03 | -25.0 | -72.73 | 0 | 0 | -100.0 | 0.45 | -35.68 | -76.65 | -0.71 | 34.86 | 17.44 | 0.35 | -86.79 | -42.62 | 1.21 | 0.0 | -6.2 | 0.01 | 0.0 | 0.0 | -47.13 | 10.58 | -400.08 |
| 22Q3 (11) | -2.04 | -325.0 | -1800.0 | 6.34 | 40.27 | -45.25 | -2.4 | -80.45 | 74.36 | -0.7 | -418.18 | -6900.0 | 4.3 | 6.44 | -63.25 | 0.04 | -87.1 | -82.61 | 0 | -100.0 | -100.0 | 0.71 | -88.26 | -82.79 | -1.09 | 5.22 | 23.78 | 2.65 | 166.25 | -70.12 | 1.21 | -3.97 | -7.63 | 0.01 | 0.0 | 0.0 | -52.71 | 0 | -4576.23 |
| 22Q2 (10) | -0.48 | 28.36 | 52.48 | 4.52 | 163.31 | -44.68 | -1.33 | -185.26 | -170.74 | 0.22 | 195.65 | -24.14 | 4.04 | 151.73 | -43.58 | 0.31 | 82.35 | 47.62 | 0.02 | 0 | 104.0 | 6.02 | 81.64 | 57.65 | -1.15 | -15.0 | 28.57 | -4.0 | -393.83 | -146.91 | 1.26 | -1.56 | -4.55 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 22Q1 (9) | -0.67 | -323.33 | 50.74 | -7.14 | -240.55 | -475.81 | 1.56 | 279.31 | 118.64 | -0.23 | -148.94 | -276.92 | -7.81 | -245.17 | -200.38 | 0.17 | 54.55 | -68.52 | 0 | -100.0 | -100.0 | 3.31 | 70.21 | -66.55 | -1.0 | -16.28 | 25.93 | -0.81 | -232.79 | 36.22 | 1.28 | -0.78 | -3.76 | 0.01 | 0.0 | 0.0 | -139.58 | -988.68 | 92.82 |
| 21Q4 (8) | 0.3 | 150.0 | -90.88 | 5.08 | -56.13 | 440.43 | -0.87 | 90.71 | -111.21 | 0.47 | 4800.0 | 95.83 | 5.38 | -54.02 | 27.19 | 0.11 | -52.17 | -60.71 | 0.01 | -98.0 | -93.75 | 1.95 | -52.6 | -59.88 | -0.86 | 39.86 | -106.53 | 0.61 | -93.12 | -95.08 | 1.29 | -1.53 | -11.03 | 0.01 | 0.0 | 0.0 | 15.71 | 1233.77 | -33.88 |
| 21Q3 (7) | 0.12 | 111.88 | 110.26 | 11.58 | 41.74 | 330.48 | -9.36 | -597.87 | -6.73 | -0.01 | -103.45 | -107.69 | 11.7 | 63.41 | 669.74 | 0.23 | 9.52 | -86.14 | 0.5 | 200.0 | 5100.0 | 4.11 | 7.57 | -87.9 | -1.43 | 11.18 | 19.66 | 8.87 | 647.53 | 49.08 | 1.31 | -0.76 | -9.03 | 0.01 | 0.0 | 0.0 | 1.18 | 0 | 107.45 |
| 21Q2 (6) | -1.01 | 25.74 | -133.22 | 8.17 | 758.87 | 200.37 | 1.88 | 122.46 | 547.62 | 0.29 | 123.08 | 16.0 | 7.16 | 375.38 | 24.31 | 0.21 | -61.11 | -60.38 | -0.5 | -5100.0 | -733.33 | 3.82 | -61.46 | -64.2 | -1.61 | -19.26 | -1.26 | -1.62 | -27.56 | -215.71 | 1.32 | -0.75 | -7.69 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 21Q1 (5) | -1.36 | -141.34 | -1006.67 | -1.24 | -231.91 | 51.94 | -8.37 | -207.86 | -242.11 | 0.13 | -45.83 | 148.15 | -2.6 | -161.47 | -7.0 | 0.54 | 92.86 | -89.29 | 0.01 | -93.75 | 200.0 | 9.91 | 104.18 | -90.27 | -1.35 | -110.24 | 15.09 | -1.27 | -110.25 | 39.52 | 1.33 | -8.28 | -3.62 | 0.01 | 0.0 | 0 | -1942.86 | -8278.9 | 0 |
| 20Q4 (4) | 3.29 | 381.2 | 0.0 | 0.94 | -65.06 | 0.0 | 7.76 | 188.48 | 0.0 | 0.24 | 84.62 | 0.0 | 4.23 | 178.29 | 0.0 | 0.28 | -83.13 | 0.0 | 0.16 | 1700.0 | 0.0 | 4.85 | -85.71 | 0.0 | 13.18 | 840.45 | 0.0 | 12.39 | 108.24 | 0.0 | 1.45 | 0.69 | 0.0 | 0.01 | 0.0 | 0.0 | 23.75 | 250.24 | 0.0 |
| 20Q3 (3) | -1.17 | -138.49 | 0.0 | 2.69 | -1.1 | 0.0 | -8.77 | -1988.1 | 0.0 | 0.13 | -48.0 | 0.0 | 1.52 | -73.61 | 0.0 | 1.66 | 213.21 | 0.0 | -0.01 | 83.33 | 0.0 | 33.95 | 218.33 | 0.0 | -1.78 | -11.95 | 0.0 | 5.95 | 325.0 | 0.0 | 1.44 | 0.7 | 0.0 | 0.01 | 0.0 | 0.0 | -15.81 | -114.77 | 0.0 |
| 20Q2 (2) | 3.04 | 1926.67 | 0.0 | 2.72 | 205.43 | 0.0 | -0.42 | -107.13 | 0.0 | 0.25 | 192.59 | 0.0 | 5.76 | 337.04 | 0.0 | 0.53 | -89.48 | 0.0 | -0.06 | -500.0 | 0.0 | 10.66 | -89.53 | 0.0 | -1.59 | 0.0 | 0.0 | 1.4 | 166.67 | 0.0 | 1.43 | 3.62 | 0.0 | 0.01 | 0 | 0.0 | 107.04 | 0 | 0.0 |
| 20Q1 (1) | 0.15 | 0.0 | 0.0 | -2.58 | 0.0 | 0.0 | 5.89 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | -2.43 | 0.0 | 0.0 | 5.04 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 101.82 | 0.0 | 0.0 | -1.59 | 0.0 | 0.0 | -2.1 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
