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) | -0.28 | 0 | -4.6 | 0 | 4.78 | 38.95 | -0.09 | 0 | -4.88 | 0 | 0.25 | 0 | -0.14 | 0 | 22.12 | 0 | -0.09 | 0 | 0.07 | -92.63 | 0.03 | 200.0 | 0 | 0 | -280.00 | 0 |
| 2023 (9) | -0.74 | 0 | -2.17 | 0 | 3.44 | 0 | -0.34 | 0 | -2.91 | 0 | 0 | 0 | 0.05 | 66.67 | -0.00 | 0 | -0.05 | 0 | 0.95 | -43.79 | 0.01 | 0.0 | 0 | 0 | -77.08 | 0 |
| 2022 (8) | -0.38 | 0 | 3.15 | -17.54 | -4.21 | 0 | 0 | 0 | 2.77 | -32.6 | 0.02 | 100.0 | 0.03 | 0 | 3.17 | 30.16 | 0.1 | 0 | 1.69 | 106.1 | 0.01 | 0.0 | 0 | 0 | -22.35 | 0 |
| 2021 (7) | 0.29 | -78.52 | 3.82 | 6.7 | -2.99 | 0 | 0 | 0 | 4.11 | -16.63 | 0.01 | 0 | 0 | 0 | 2.44 | 0 | -0.05 | 0 | 0.82 | 24.24 | 0.01 | 0.0 | 0 | 0 | 34.94 | -82.66 |
| 2020 (6) | 1.35 | 221.43 | 3.58 | 225.45 | -4.98 | 0 | 0 | 0 | 4.93 | 224.34 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.19 | 46.15 | 0.66 | 40.43 | 0.01 | 0.0 | 0 | 0 | 201.49 | 130.28 |
| 2019 (5) | 0.42 | 0.0 | 1.1 | 0 | -1.09 | 0 | 0 | 0 | 1.52 | 0 | 0.01 | 0 | 0 | 0 | 1.61 | 0 | 0.13 | 116.67 | 0.47 | -55.66 | 0.01 | -50.0 | 0 | 0 | 87.50 | 125.0 |
| 2018 (4) | 0.42 | 13.51 | -2.33 | 0 | 1.81 | 154.93 | -0.04 | 0 | -1.91 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.06 | 0 | 1.06 | -65.47 | 0.02 | 0.0 | 0 | 0 | 38.89 | 224.77 |
| 2017 (3) | 0.37 | -77.02 | -1.03 | 0 | 0.71 | -56.17 | 0 | 0 | -0.66 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.2 | 0 | 3.07 | 37.05 | 0.02 | 0.0 | 0 | 0 | 11.97 | -83.19 |
| 2016 (2) | 1.61 | 1912.5 | -3.29 | 0 | 1.62 | 17.39 | -0.01 | 0 | -1.68 | 0 | 0.01 | 0 | 0 | 0 | 0.85 | 0 | -0.34 | 0 | 2.24 | 376.6 | 0.02 | 0.0 | 0 | 0 | 71.24 | 336.34 |
| 2015 (1) | 0.08 | 0 | -1.41 | 0 | 1.38 | -61.34 | -0.02 | 0 | -1.33 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.07 | 0 | 0.47 | -9.62 | 0.02 | -50.0 | 0 | 0 | 16.33 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | -0.34 | -209.68 | 12.82 | -1.92 | -15.66 | -214.29 | 2.49 | 189.53 | 362.11 | -0.08 | 0 | 74.19 | -2.26 | -67.41 | -275.19 | -1.29 | 0 | 0 | -0.14 | 0 | -380.0 | -330.77 | 0 | 0 | 0.03 | 250.0 | 250.0 | -1.43 | -326.98 | -650.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 24Q3 (19) | 0.31 | 616.67 | 487.5 | -1.66 | -1409.09 | -34.96 | 0.86 | 53.57 | -44.16 | 0 | 0 | 0 | -1.35 | -694.12 | -3.05 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.02 | 66.67 | 0 | 0.63 | 21.15 | 6.78 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 48.44 | 527.86 | 457.23 |
| 24Q2 (18) | -0.06 | 66.67 | -105.45 | -0.11 | 87.91 | 94.5 | 0.56 | -35.63 | -37.78 | 0 | 0 | 100.0 | -0.17 | 84.4 | 81.11 | 1.21 | 266.67 | 0 | 0 | 0 | 0 | 504.17 | 159.72 | 0 | -0.06 | -100.0 | 0 | 0.52 | 44.44 | 308.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | -11.32 | 77.36 | 0 |
| 24Q1 (17) | -0.18 | 53.85 | 86.96 | -0.91 | -154.17 | -46.77 | 0.87 | 191.58 | -55.38 | 0 | 100.0 | -100.0 | -1.09 | -184.5 | 45.5 | 0.33 | 0 | 0 | 0 | -100.0 | 0 | 194.12 | 0 | 0 | -0.03 | -50.0 | 0.0 | 0.36 | 38.46 | 2.86 | 0 | 0 | 0 | 0 | 0 | 0 | -50.00 | 66.67 | 87.32 |
| 23Q4 (16) | -0.39 | -387.5 | -2.63 | 1.68 | 236.59 | 19.15 | -0.95 | -161.69 | 14.41 | -0.31 | 0 | 0 | 1.29 | 198.47 | 25.24 | 0 | -100.0 | -100.0 | 0.05 | 0 | 66.67 | -0.00 | -100.0 | -100.0 | -0.02 | 0 | 75.0 | 0.26 | -55.93 | 336.36 | 0 | 0 | 0 | 0 | 0 | 0 | -150.00 | -1006.25 | 0 |
| 23Q3 (15) | -0.08 | -107.27 | -136.36 | -1.23 | 38.5 | -235.16 | 1.54 | 71.11 | 257.14 | 0 | 100.0 | 0 | -1.31 | -45.56 | -215.93 | 0.01 | 0 | 0 | 0 | 0 | 0 | 5.88 | 0 | 0 | 0 | 0 | -100.0 | 0.59 | 336.0 | -55.97 | 0 | 0 | 0 | 0 | 0 | 0 | -13.56 | 0 | -182.59 |
| 23Q2 (14) | 1.1 | 179.71 | 375.0 | -2.0 | -222.58 | -450.88 | 0.9 | -53.85 | 491.3 | -0.05 | -350.0 | 0 | -0.9 | 55.0 | -629.41 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | 100.0 | 100.0 | -0.25 | -171.43 | -213.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 23Q1 (13) | -1.38 | -263.16 | -826.32 | -0.62 | -143.97 | -329.63 | 1.95 | 275.68 | 203.72 | 0.02 | 0 | 300.0 | -2.0 | -294.17 | -534.78 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | -0.00 | -100.0 | 0 | -0.03 | 62.5 | 25.0 | 0.35 | 418.18 | 45.83 | 0 | 0 | 0 | 0 | 0 | 0 | -394.29 | 0 | -598.05 |
| 22Q4 (12) | -0.38 | -272.73 | -226.67 | 1.41 | 54.95 | 156.36 | -1.11 | -13.27 | -1485.71 | 0 | 0 | 0 | 1.03 | -8.85 | 21.18 | 0.02 | 0 | 0 | 0.03 | 0 | 250.0 | 14.29 | 0 | 0 | -0.08 | -134.78 | 27.27 | -0.11 | -108.21 | -120.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (11) | 0.22 | 155.0 | 46.67 | 0.91 | 59.65 | -16.51 | -0.98 | -326.09 | -68.97 | 0 | 0 | -100.0 | 1.13 | 564.71 | -8.87 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.23 | 2400.0 | 35.29 | 1.34 | 509.09 | 10.74 | 0 | 0 | 0 | 0 | 0 | 0 | 16.42 | 109.03 | 32.44 |
| 22Q2 (10) | -0.4 | -310.53 | -185.71 | 0.57 | 111.11 | -31.33 | -0.23 | 87.77 | 77.45 | 0 | 100.0 | 0 | 0.17 | -63.04 | -75.36 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.01 | 75.0 | 80.0 | 0.22 | -8.33 | 204.76 | 0 | 0 | 0 | 0 | 0 | 0 | -181.82 | -329.67 | 0 |
| 22Q1 (9) | 0.19 | -36.67 | 1050.0 | 0.27 | -50.91 | -80.0 | -1.88 | -2585.71 | -43.51 | -0.01 | 0 | 0.0 | 0.46 | -45.88 | -65.41 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | -0.00 | 0 | -100.0 | -0.04 | 63.64 | 33.33 | 0.24 | 580.0 | 284.62 | 0 | 0 | 0 | 0 | 0 | 0 | 79.17 | 0 | 0 |
| 21Q4 (8) | 0.3 | 100.0 | -50.0 | 0.55 | -49.54 | -38.89 | -0.07 | 87.93 | 95.36 | 0 | -100.0 | 0 | 0.85 | -31.45 | -43.33 | 0 | 0 | 0 | -0.02 | 66.67 | -300.0 | -0.00 | 0 | 0 | -0.11 | -164.71 | -22.22 | -0.05 | -104.13 | 64.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q3 (7) | 0.15 | 207.14 | -85.29 | 1.09 | 31.33 | -42.93 | -0.58 | 43.14 | 77.61 | 0.01 | 0 | 0 | 1.24 | 79.71 | -57.68 | 0 | 0 | 0 | -0.06 | -175.0 | 0 | -0.00 | 0 | 0 | 0.17 | 440.0 | -51.43 | 1.21 | 676.19 | 32.97 | 0 | 0 | 0 | 0 | 0 | 0 | 12.40 | 0 | -88.94 |
| 21Q2 (6) | -0.14 | -600.0 | -7.69 | 0.83 | -38.52 | 315.0 | -1.02 | 22.14 | -827.27 | 0 | 100.0 | 0 | 0.69 | -48.12 | 885.71 | 0 | -100.0 | 0 | 0.08 | 0 | 0 | -0.00 | -100.0 | 0 | -0.05 | 16.67 | -150.0 | -0.21 | -61.54 | -520.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (5) | -0.02 | -103.33 | 85.71 | 1.35 | 50.0 | 132.76 | -1.31 | 13.25 | -72.37 | -0.01 | 0 | 0 | 1.33 | -11.33 | 202.27 | 0.01 | 0 | 0 | 0 | -100.0 | 0 | 25.00 | 0 | 0 | -0.06 | 33.33 | -50.0 | -0.13 | 7.14 | 18.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (4) | 0.6 | -41.18 | 0.0 | 0.9 | -52.88 | 0.0 | -1.51 | 41.7 | 0.0 | 0 | 0 | 0.0 | 1.5 | -48.81 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.09 | -125.71 | 0.0 | -0.14 | -115.38 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q3 (3) | 1.02 | 884.62 | 0.0 | 1.91 | 855.0 | 0.0 | -2.59 | -2254.55 | 0.0 | 0 | 0 | 0.0 | 2.93 | 4085.71 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.35 | 1850.0 | 0.0 | 0.91 | 1720.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 112.09 | 143.11 | 0.0 |
| 20Q2 (2) | -0.13 | 7.14 | 0.0 | 0.2 | -65.52 | 0.0 | -0.11 | 85.53 | 0.0 | 0 | 0 | 0.0 | 0.07 | -84.09 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.02 | 50.0 | 0.0 | 0.05 | 131.25 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -260.00 | 0 | 0.0 |
| 20Q1 (1) | -0.14 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | -0.76 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
