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) | 6.49 | -28.6 | -3.7 | 0 | -5.95 | 0 | -0.07 | 0 | 2.79 | -56.61 | 4.1 | 43.36 | 0 | 0 | 13.59 | 28.24 | 6.4 | 46.79 | 5.97 | 69.6 | 3.42 | 0.59 | 0 | 0 | 69.12 | -47.38 |
| 2023 (9) | 9.09 | 33.28 | -2.66 | 0 | -6.43 | 0 | -0.05 | 0 | 6.43 | 28.34 | 2.86 | 22.22 | 0 | 0 | 10.60 | 10.49 | 4.36 | 54.06 | 3.52 | 4.76 | 3.4 | -6.34 | 0 | 0 | 131.36 | 34.63 |
| 2022 (8) | 6.82 | 487.93 | -1.81 | 0 | -4.02 | 0 | 0.17 | 0 | 5.01 | 0 | 2.34 | -26.42 | 0 | 0 | 9.59 | -40.78 | 2.83 | 236.9 | 3.36 | 441.94 | 3.63 | 1.68 | 0 | 0 | 97.57 | 252.42 |
| 2021 (7) | 1.16 | -69.23 | -2.54 | 0 | 2.93 | 0 | -0.01 | 0 | -1.38 | 0 | 3.18 | -19.08 | 0 | 0 | 16.20 | -21.31 | 0.84 | 52.73 | 0.62 | 67.57 | 3.57 | 0.85 | 0 | 0 | 27.68 | -71.29 |
| 2020 (6) | 3.77 | 0.53 | -3.62 | 0 | -1.46 | 0 | 0.01 | -50.0 | 0.15 | 0 | 3.93 | -11.88 | 0 | 0 | 20.59 | 10.5 | 0.55 | -74.54 | 0.37 | -75.5 | 3.54 | -2.48 | 0 | 0 | 96.42 | 32.16 |
| 2019 (5) | 3.75 | -19.18 | -4.4 | 0 | 1.96 | 0 | 0.02 | 0 | -0.65 | 0 | 4.46 | -11.16 | 0 | 0 | 18.63 | -10.34 | 2.16 | -8.09 | 1.51 | -22.56 | 3.63 | 0.55 | 0 | 0 | 72.96 | -12.58 |
| 2018 (4) | 4.64 | -15.02 | -4.82 | 0 | -1.5 | 0 | -0.06 | 0 | -0.18 | 0 | 5.02 | -2.33 | 0 | 0 | 20.78 | 6.64 | 2.35 | -16.37 | 1.95 | 18.18 | 3.61 | -3.48 | 0 | 0 | 83.45 | -17.62 |
| 2017 (3) | 5.46 | -26.81 | -4.99 | 0 | 0.26 | 0 | 0.08 | 0 | 0.47 | -89.74 | 5.14 | 75.43 | 0 | 0 | 19.48 | 73.23 | 2.81 | -10.79 | 1.65 | -25.34 | 3.74 | -6.97 | 0 | 0 | 101.30 | -15.4 |
| 2016 (2) | 7.46 | 23.92 | -2.88 | 0 | -2.2 | 0 | 0 | 0 | 4.58 | -2.55 | 2.93 | 22.08 | 0 | 0 | 11.25 | 16.46 | 3.15 | 108.61 | 2.21 | 0 | 4.02 | -5.85 | 0 | 0 | 119.74 | -52.86 |
| 2015 (1) | 6.02 | 28.36 | -1.32 | 0 | -3.53 | 0 | 3.61 | 0 | 4.7 | 178.11 | 2.4 | -16.96 | 0 | 0 | 9.66 | -17.32 | 1.51 | 843.75 | -1.9 | 0 | 4.27 | -5.74 | 0 | 0 | 254.01 | 149.13 |
| 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) | 3.87 | 892.31 | 57.96 | -0.84 | 32.26 | -10.53 | -3.45 | -310.71 | -515.66 | -0.04 | -300.0 | -300.0 | 3.03 | 456.47 | 79.29 | 0.85 | -36.09 | 2.41 | 0 | 0 | 0 | 9.25 | -48.89 | -15.42 | 2.32 | 52.63 | 47.77 | 2.1 | 84.21 | 130.77 | 0.87 | 1.16 | 2.35 | 0 | 0 | 0 | 130.30 | 568.22 | -6.39 |
| 24Q3 (19) | 0.39 | -26.42 | -88.39 | -1.24 | -44.19 | -148.0 | -0.84 | -465.22 | 53.07 | 0.02 | 200.0 | 100.0 | -0.85 | -157.58 | -129.72 | 1.33 | 54.65 | 111.11 | 0 | 0 | 0 | 18.10 | 34.66 | 99.62 | 1.52 | 31.03 | 20.63 | 1.14 | 9.62 | -16.79 | 0.86 | 1.18 | 2.38 | 0 | 0 | 0 | 19.50 | -30.46 | -87.17 |
| 24Q2 (18) | 0.53 | -68.82 | -73.89 | -0.86 | -13.16 | -19.44 | 0.23 | 112.17 | 116.91 | -0.02 | 0.0 | -200.0 | -0.33 | -135.11 | -125.19 | 0.86 | -18.87 | 19.44 | 0 | 0 | 0 | 13.44 | -8.47 | 25.04 | 1.16 | -16.55 | 34.88 | 1.04 | -38.46 | 28.4 | 0.85 | 1.19 | 0.0 | 0 | 0 | 0 | 28.04 | -58.27 | -77.07 |
| 24Q1 (17) | 1.7 | -30.61 | 37.1 | -0.76 | 0.0 | -11.76 | -1.89 | -327.71 | 54.13 | -0.02 | -100.0 | 71.43 | 0.94 | -44.38 | 67.86 | 1.06 | 27.71 | 55.88 | 0 | 0 | 0 | 14.68 | 34.26 | 23.93 | 1.39 | -11.46 | 104.41 | 1.69 | 85.71 | 284.09 | 0.84 | -1.18 | -3.45 | 0 | 0 | 0 | 67.19 | -51.73 | -29.01 |
| 23Q4 (16) | 2.45 | -27.08 | 35.36 | -0.76 | -52.0 | -65.22 | 0.83 | 146.37 | 131.2 | -0.01 | -200.0 | -125.0 | 1.69 | -40.91 | 25.19 | 0.83 | 31.75 | 38.33 | 0 | 0 | 0 | 10.94 | 20.64 | 16.46 | 1.57 | 24.6 | 61.86 | 0.91 | -33.58 | 93.62 | 0.85 | 1.19 | -3.41 | 0 | 0 | 0 | 139.20 | -8.44 | 3.83 |
| 23Q3 (15) | 3.36 | 65.52 | 36.59 | -0.5 | 30.56 | -4.17 | -1.79 | -31.62 | -22.6 | 0.01 | -50.0 | 0.0 | 2.86 | 118.32 | 44.44 | 0.63 | -12.5 | -3.08 | 0 | 0 | 0 | 9.06 | -15.65 | -20.65 | 1.26 | 46.51 | 117.24 | 1.37 | 69.14 | 17.09 | 0.84 | -1.18 | -7.69 | 0 | 0 | 0 | 152.04 | 24.33 | 28.55 |
| 23Q2 (14) | 2.03 | 63.71 | -10.96 | -0.72 | -5.88 | -148.28 | -1.36 | 66.99 | -946.15 | 0.02 | 128.57 | -75.0 | 1.31 | 133.93 | -34.17 | 0.72 | 5.88 | 41.18 | 0 | 0 | 0 | 10.75 | -9.29 | 44.97 | 0.86 | 26.47 | -1.15 | 0.81 | 84.09 | -28.95 | 0.85 | -2.3 | -7.61 | 0 | 0 | 0 | 122.29 | 29.19 | 10.49 |
| 23Q1 (13) | 1.24 | -31.49 | 359.26 | -0.68 | -47.83 | -17.24 | -4.12 | -54.89 | -1891.3 | -0.07 | -275.0 | -333.33 | 0.56 | -58.52 | 280.65 | 0.68 | 13.33 | 17.24 | 0 | 0 | 0 | 11.85 | 26.17 | 10.91 | 0.68 | -29.9 | 61.9 | 0.44 | -6.38 | -24.14 | 0.87 | -1.14 | -5.43 | 0 | 0 | 0 | 94.66 | -29.4 | 425.87 |
| 22Q4 (12) | 1.81 | -26.42 | 43.65 | -0.46 | 4.17 | 11.54 | -2.66 | -82.19 | -282.19 | 0.04 | 300.0 | 500.0 | 1.35 | -31.82 | 82.43 | 0.6 | -7.69 | -40.0 | 0 | 0 | 0 | 9.39 | -17.8 | -47.89 | 0.97 | 67.24 | 223.33 | 0.47 | -59.83 | 176.47 | 0.88 | -3.3 | -2.22 | 0 | 0 | 0 | 134.07 | 13.36 | 13.86 |
| 22Q3 (11) | 2.46 | 7.89 | 715.0 | -0.48 | -65.52 | 21.31 | -1.46 | -1023.08 | -223.73 | 0.01 | -87.5 | 125.0 | 1.98 | -0.5 | 296.04 | 0.65 | 27.45 | -10.96 | 0 | 0 | 0 | 11.42 | 54.11 | -23.32 | 0.58 | -33.33 | 480.0 | 1.17 | 2.63 | 303.45 | 0.91 | -1.09 | 2.25 | 0 | 0 | 0 | 118.27 | 6.86 | 448.89 |
| 22Q2 (10) | 2.28 | 744.44 | 168.24 | -0.29 | 50.0 | 65.48 | -0.13 | -156.52 | 81.94 | 0.08 | 166.67 | 300.0 | 1.99 | 741.94 | 19800.0 | 0.51 | -12.07 | -17.74 | 0 | 0 | 0 | 7.41 | -30.6 | -45.24 | 0.87 | 107.14 | 443.75 | 1.14 | 96.55 | 2380.0 | 0.92 | 0.0 | 3.37 | 0 | 0 | 0 | 110.68 | 514.89 | 9.38 |
| 22Q1 (9) | 0.27 | -78.57 | 149.09 | -0.58 | -11.54 | -1.75 | 0.23 | -84.25 | -77.23 | 0.03 | 400.0 | 200.0 | -0.31 | -141.89 | 72.32 | 0.58 | -42.0 | -30.12 | 0 | 0 | 0 | 10.68 | -40.72 | -40.8 | 0.42 | 40.0 | 50.0 | 0.58 | 241.18 | 163.64 | 0.92 | 2.22 | 4.55 | 0 | 0 | 0 | 18.00 | -84.71 | 136.0 |
| 21Q4 (8) | 1.26 | 415.0 | -0.79 | -0.52 | 14.75 | 29.73 | 1.46 | 23.73 | 160.83 | -0.01 | 75.0 | 0.0 | 0.74 | 173.27 | 39.62 | 1.0 | 36.99 | 9.89 | 0 | 0 | 0 | 18.02 | 20.94 | 1.57 | 0.3 | 200.0 | 57.89 | 0.17 | -41.38 | 183.33 | 0.9 | 1.12 | 2.27 | 0 | 0 | 0 | 117.76 | 447.38 | -12.84 |
| 21Q3 (7) | -0.4 | -147.06 | -145.45 | -0.61 | 27.38 | 38.38 | 1.18 | 263.89 | 2066.67 | -0.04 | -300.0 | -150.0 | -1.01 | -10200.0 | -818.18 | 0.73 | 17.74 | -35.4 | 0 | 0 | 0 | 14.90 | 10.05 | -30.12 | 0.1 | -37.5 | -52.38 | 0.29 | 680.0 | 163.64 | 0.89 | 0.0 | 2.3 | 0 | 0 | 0 | -33.90 | -133.5 | -137.75 |
| 21Q2 (6) | 0.85 | 254.55 | 129.73 | -0.84 | -47.37 | 14.29 | -0.72 | -171.29 | -162.61 | 0.02 | 100.0 | 122.22 | 0.01 | 100.89 | 101.64 | 0.62 | -25.3 | -36.73 | 0 | 0 | 0 | 13.54 | -24.98 | -55.24 | 0.16 | -42.86 | 188.89 | -0.05 | -122.73 | 58.33 | 0.89 | 1.14 | 1.14 | 0 | 0 | 0 | 101.19 | 302.38 | 107.85 |
| 21Q1 (5) | -0.55 | -143.31 | -144.0 | -0.57 | 22.97 | 37.36 | 1.01 | 142.08 | 821.43 | 0.01 | 200.0 | -66.67 | -1.12 | -311.32 | -429.41 | 0.83 | -8.79 | -8.79 | 0 | 0 | 0 | 18.04 | 1.72 | 7.47 | 0.28 | 47.37 | -15.15 | 0.22 | 266.67 | -29.03 | 0.88 | 0.0 | -1.12 | 0 | 0 | 0 | -50.00 | -137.01 | -148.0 |
| 20Q4 (4) | 1.27 | 44.32 | 0.0 | -0.74 | 25.25 | 0.0 | -2.4 | -3900.0 | 0.0 | -0.01 | -112.5 | 0.0 | 0.53 | 581.82 | 0.0 | 0.91 | -19.47 | 0.0 | 0 | 0 | 0.0 | 17.74 | -16.8 | 0.0 | 0.19 | -9.52 | 0.0 | 0.06 | -45.45 | 0.0 | 0.88 | 1.15 | 0.0 | 0 | 0 | 0.0 | 135.11 | 50.46 | 0.0 |
| 20Q3 (3) | 0.88 | 137.84 | 0.0 | -0.99 | -1.02 | 0.0 | -0.06 | -105.22 | 0.0 | 0.08 | 188.89 | 0.0 | -0.11 | 81.97 | 0.0 | 1.13 | 15.31 | 0.0 | 0 | 0 | 0.0 | 21.32 | -29.51 | 0.0 | 0.21 | 216.67 | 0.0 | 0.11 | 191.67 | 0.0 | 0.87 | -1.14 | 0.0 | 0 | 0 | 0.0 | 89.80 | 84.45 | 0.0 |
| 20Q2 (2) | 0.37 | -70.4 | 0.0 | -0.98 | -7.69 | 0.0 | 1.15 | 921.43 | 0.0 | -0.09 | -400.0 | 0.0 | -0.61 | -279.41 | 0.0 | 0.98 | 7.69 | 0.0 | 0 | 0 | 0.0 | 30.25 | 80.15 | 0.0 | -0.18 | -154.55 | 0.0 | -0.12 | -138.71 | 0.0 | 0.88 | -1.12 | 0.0 | 0 | 0 | 0.0 | 48.68 | -53.26 | 0.0 |
| 20Q1 (1) | 1.25 | 0.0 | 0.0 | -0.91 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 16.79 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 104.17 | 0.0 | 0.0 |
