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) | 1.7 | -28.27 | -0.06 | 0 | -1.68 | 0 | -0.79 | 0 | 1.64 | -15.03 | 0.28 | 12.0 | 0 | 0 | 0.98 | 14.08 | 1.54 | 23.2 | 1.8 | 11.11 | 0.44 | 10.0 | 0 | 0 | 75.89 | -35.31 |
| 2023 (9) | 2.37 | 0 | -0.44 | 0 | -1.73 | 0 | -0.51 | 0 | 1.93 | 0 | 0.25 | 47.06 | 0 | 0 | 0.86 | 70.36 | 1.25 | 362.96 | 1.62 | 2600.0 | 0.4 | 0.0 | 0 | 0 | 117.33 | 0 |
| 2022 (8) | -0.93 | 0 | -0.16 | 0 | 0.88 | 0 | -0.21 | 0 | -1.09 | 0 | 0.17 | -69.64 | 0 | 0 | 0.50 | -72.98 | 0.27 | -69.32 | 0.06 | -95.42 | 0.4 | 17.65 | 0 | 0 | -202.17 | 0 |
| 2021 (7) | 0.48 | -69.03 | -0.35 | 0 | -0.4 | 0 | -0.72 | 0 | 0.13 | 0 | 0.56 | -62.16 | 0 | 0 | 1.87 | -71.28 | 0.88 | -34.33 | 1.31 | -15.48 | 0.34 | 78.95 | 0 | 0 | 29.09 | -67.34 |
| 2020 (6) | 1.55 | 142.19 | -1.67 | 0 | -0.18 | 0 | -0.77 | 0 | -0.12 | 0 | 1.48 | 68.18 | 0 | 0 | 6.50 | 34.35 | 1.34 | 32.67 | 1.55 | 13.97 | 0.19 | 35.71 | 0 | 0 | 89.08 | 108.78 |
| 2019 (5) | 0.64 | 8.47 | -0.52 | 0 | 1.1 | 0 | -0.03 | 0 | 0.12 | -84.42 | 0.88 | 1157.14 | 0 | 0 | 4.84 | 928.38 | 1.01 | 53.03 | 1.36 | 36.0 | 0.14 | 40.0 | 0 | 0 | 42.67 | -20.45 |
| 2018 (4) | 0.59 | -31.4 | 0.18 | 0 | -0.86 | 0 | -0.02 | 0 | 0.77 | 0.0 | 0.07 | -12.5 | 0 | 0 | 0.47 | -16.85 | 0.66 | -9.59 | 1.0 | -28.06 | 0.1 | 0.0 | 0 | 0 | 53.64 | -6.45 |
| 2017 (3) | 0.86 | 4.88 | -0.09 | 0 | -1.04 | 0 | -0.16 | 0 | 0.77 | 5.48 | 0.08 | 0.0 | 0 | 0 | 0.57 | -10.47 | 0.73 | 62.22 | 1.39 | -3.47 | 0.1 | -9.09 | 0.01 | 0.0 | 57.33 | 9.07 |
| 2016 (2) | 0.82 | -39.71 | -0.09 | 0 | -0.34 | 0 | -0.13 | 0 | 0.73 | 0 | 0.08 | -11.11 | 0 | 0 | 0.63 | -11.88 | 0.45 | 55.17 | 1.44 | 323.53 | 0.11 | 10.0 | 0.01 | 0 | 52.56 | -82.99 |
| 2015 (1) | 1.36 | 0 | -3.19 | 0 | 1.76 | 162.69 | 0.1 | 42.86 | -1.83 | 0 | 0.09 | -47.06 | 0 | 0 | 0.72 | -35.8 | 0.29 | 31.82 | 0.34 | 750.0 | 0.1 | 0.0 | 0 | 0 | 309.09 | 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) | 0.79 | 1228.57 | 1480.0 | -0.19 | -126.39 | -375.0 | -0.48 | 51.52 | -318.18 | -0.24 | 4.0 | 0.0 | 0.6 | -7.69 | 5900.0 | 0.04 | 100.0 | -50.0 | 0 | 0 | 0 | 0.55 | 93.65 | -45.79 | 0.39 | -7.14 | 21.88 | 0.53 | 10.42 | -7.02 | 0.12 | 9.09 | 20.0 | 0 | 0 | 0 | 121.54 | 1124.4 | 1528.62 |
| 24Q3 (19) | -0.07 | -108.14 | -105.69 | 0.72 | 325.0 | 550.0 | -0.99 | -106.25 | 16.81 | -0.25 | -25.0 | -150.0 | 0.65 | 20.37 | -39.25 | 0.02 | -85.71 | 0 | 0 | 0 | 0 | 0.29 | -85.39 | 0 | 0.42 | 20.0 | 5.0 | 0.48 | 17.07 | -7.69 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | -11.86 | -107.17 | -105.98 |
| 24Q2 (18) | 0.86 | 616.67 | 59.26 | -0.32 | -23.08 | -300.0 | -0.48 | -277.78 | 56.76 | -0.2 | -100.0 | -66.67 | 0.54 | 485.71 | 17.39 | 0.14 | 75.0 | 40.0 | 0 | 0 | 0 | 1.95 | 74.51 | 31.21 | 0.35 | -7.89 | -7.89 | 0.41 | 5.13 | 5.13 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 165.38 | 589.1 | 50.07 |
| 24Q1 (17) | 0.12 | 140.0 | -78.18 | -0.26 | -550.0 | -62.5 | 0.27 | 22.73 | -22.86 | -0.1 | 58.33 | -66.67 | -0.14 | -1500.0 | -135.9 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | 1.12 | 9.79 | 40.23 | 0.38 | 18.75 | 153.33 | 0.39 | -31.58 | 160.0 | 0.11 | 10.0 | 10.0 | 0 | 0 | 0 | 24.00 | 221.6 | -89.09 |
| 23Q4 (16) | 0.05 | -95.93 | -96.88 | -0.04 | 75.0 | -100.0 | 0.22 | 118.49 | 114.38 | -0.24 | -140.0 | -84.62 | 0.01 | -99.07 | -99.37 | 0.08 | 0 | 100.0 | 0 | 0 | 0 | 1.02 | 0 | 131.59 | 0.32 | -20.0 | 146.15 | 0.57 | 9.62 | 1040.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 7.46 | -96.24 | -99.3 |
| 23Q3 (15) | 1.23 | 127.78 | 203.36 | -0.16 | -100.0 | -300.0 | -1.19 | -7.21 | -187.5 | -0.1 | 16.67 | -183.33 | 1.07 | 132.61 | 186.99 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.4 | 5.26 | 237.93 | 0.52 | 33.33 | 248.57 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 198.39 | 80.02 | 0 |
| 23Q2 (14) | 0.54 | -1.82 | 155.1 | -0.08 | 50.0 | -166.67 | -1.11 | -417.14 | -288.14 | -0.12 | -100.0 | 7.69 | 0.46 | 17.95 | 145.54 | 0.1 | 66.67 | 233.33 | 0 | 0 | 0 | 1.49 | 86.51 | 334.52 | 0.38 | 153.33 | 58.33 | 0.39 | 160.0 | 77.27 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 110.20 | -49.91 | 135.99 |
| 23Q1 (13) | 0.55 | -65.62 | 252.78 | -0.16 | -700.0 | -166.67 | 0.35 | 122.88 | -22.22 | -0.06 | 53.85 | 14.29 | 0.39 | -75.32 | 192.86 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0 | 0.80 | 81.32 | 1.2 | 0.15 | 15.38 | -16.67 | 0.15 | 200.0 | 15.38 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 220.00 | -79.37 | 240.56 |
| 22Q4 (12) | 1.6 | 234.45 | 34.45 | -0.02 | 50.0 | 83.33 | -1.53 | -212.5 | -35.4 | -0.13 | -208.33 | 27.78 | 1.58 | 228.46 | 47.66 | 0.04 | 0.0 | -66.67 | 0 | 0 | 0 | 0.44 | -9.24 | -68.76 | 0.13 | 144.83 | -61.76 | 0.05 | 114.29 | -86.11 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 1066.67 | 0 | 303.36 |
| 22Q3 (11) | -1.19 | -21.43 | -510.34 | -0.04 | -33.33 | 66.67 | 1.36 | 130.51 | 338.71 | 0.12 | 192.31 | 250.0 | -1.23 | -21.78 | -823.53 | 0.04 | 33.33 | -66.67 | 0 | 0 | 0 | 0.48 | 41.58 | -69.01 | -0.29 | -220.83 | -514.29 | -0.35 | -259.09 | -220.69 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q2 (10) | -0.98 | -172.22 | -92.16 | -0.03 | 50.0 | -123.08 | 0.59 | 31.11 | 345.83 | -0.13 | -85.71 | 53.57 | -1.01 | -140.48 | -165.79 | 0.03 | -50.0 | -50.0 | 0 | 0 | 0 | 0.34 | -56.56 | -58.05 | 0.24 | 33.33 | 20.0 | 0.22 | 69.23 | -33.33 | 0.1 | 0.0 | 42.86 | 0 | 0 | 0 | -306.25 | -95.66 | -140.2 |
| 22Q1 (9) | -0.36 | -130.25 | 26.53 | -0.06 | 50.0 | 76.0 | 0.45 | 139.82 | -30.77 | -0.07 | 61.11 | 63.16 | -0.42 | -139.25 | 43.24 | 0.06 | -50.0 | -76.0 | 0 | 0 | 0 | 0.79 | -44.02 | -79.63 | 0.18 | -47.06 | -33.33 | 0.13 | -63.89 | -60.61 | 0.1 | 11.11 | 42.86 | 0 | 0 | 0 | -156.52 | -159.19 | -27.77 |
| 21Q4 (8) | 1.19 | 310.34 | 357.69 | -0.12 | 0.0 | 73.33 | -1.13 | -464.52 | -169.05 | -0.18 | -125.0 | 5.26 | 1.07 | 529.41 | 663.16 | 0.12 | 0.0 | -68.42 | 0 | 0 | 0 | 1.41 | -9.98 | -76.69 | 0.34 | 385.71 | 9.68 | 0.36 | 24.14 | -25.0 | 0.09 | -18.18 | 50.0 | 0 | 0 | 0 | 264.44 | 264.75 | 449.23 |
| 21Q3 (7) | 0.29 | 156.86 | 222.22 | -0.12 | -192.31 | 20.0 | 0.31 | 229.17 | 210.71 | -0.08 | 71.43 | 38.46 | 0.17 | 144.74 | 383.33 | 0.12 | 100.0 | -14.29 | 0 | 0 | 0 | 1.56 | 91.66 | -37.2 | 0.07 | -65.0 | -78.79 | 0.29 | -12.12 | -34.09 | 0.11 | 57.14 | 120.0 | 0 | 0 | 0 | 72.50 | 156.86 | 294.72 |
| 21Q2 (6) | -0.51 | -4.08 | -137.23 | 0.13 | 152.0 | 120.63 | -0.24 | -136.92 | 80.95 | -0.28 | -47.37 | 24.32 | -0.38 | 48.65 | -151.35 | 0.06 | -76.0 | -87.5 | 0 | 0 | 0 | 0.82 | -78.91 | -90.83 | 0.2 | -25.93 | -39.39 | 0.33 | 0.0 | 6.45 | 0.07 | 0.0 | 75.0 | 0 | 0 | 0 | -127.50 | -4.08 | -132.57 |
| 21Q1 (5) | -0.49 | -288.46 | -188.24 | -0.25 | 44.44 | 44.44 | 0.65 | 254.76 | -63.28 | -0.19 | 0.0 | -111.11 | -0.74 | -289.47 | -19.35 | 0.25 | -34.21 | -47.92 | 0 | 0 | 0 | 3.87 | -35.94 | -55.82 | 0.27 | -12.9 | -25.0 | 0.33 | -31.25 | 0.0 | 0.07 | 16.67 | 75.0 | 0 | 0 | 0 | -122.50 | -354.42 | -166.62 |
| 20Q4 (4) | 0.26 | 188.89 | 0.0 | -0.45 | -200.0 | 0.0 | -0.42 | -50.0 | 0.0 | -0.19 | -46.15 | 0.0 | -0.19 | -216.67 | 0.0 | 0.38 | 171.43 | 0.0 | 0 | 0 | 0.0 | 6.04 | 142.52 | 0.0 | 0.31 | -6.06 | 0.0 | 0.48 | 9.09 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0.0 | 48.15 | 162.14 | 0.0 |
| 20Q3 (3) | 0.09 | -93.43 | 0.0 | -0.15 | 76.19 | 0.0 | -0.28 | 77.78 | 0.0 | -0.13 | 64.86 | 0.0 | -0.06 | -108.11 | 0.0 | 0.14 | -70.83 | 0.0 | 0 | 0 | 0.0 | 2.49 | -72.03 | 0.0 | 0.33 | 0.0 | 0.0 | 0.44 | 41.94 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | 18.37 | -95.31 | 0.0 |
| 20Q2 (2) | 1.37 | 905.88 | 0.0 | -0.63 | -40.0 | 0.0 | -1.26 | -171.19 | 0.0 | -0.37 | -311.11 | 0.0 | 0.74 | 219.35 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0.0 | 8.91 | 1.67 | 0.0 | 0.33 | -8.33 | 0.0 | 0.31 | -6.06 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 391.43 | 951.93 | 0.0 |
| 20Q1 (1) | -0.17 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.62 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.76 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -45.95 | 0.0 | 0.0 |
