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) | 4.92 | -20.26 | -2.17 | 0 | -3.14 | 0 | -1.97 | 0 | 2.75 | -38.89 | 2.89 | 32.57 | 0.28 | 0 | 4.00 | 43.02 | 0.3 | 0 | 0.72 | 0 | 1.93 | 5.46 | 0.85 | 2.41 | 140.57 | -67.42 |
| 2023 (9) | 6.17 | -1.59 | -1.67 | 0 | -3.97 | 0 | -1.04 | 0 | 4.5 | 136.84 | 2.18 | -38.76 | -0.25 | 0 | 2.80 | -43.99 | -1.0 | 0 | -1.23 | 0 | 1.83 | 5.78 | 0.83 | 3.75 | 431.47 | 21.8 |
| 2022 (8) | 6.27 | 0 | -4.37 | 0 | -3.55 | 0 | -4.08 | 0 | 1.9 | 0 | 3.56 | 58.22 | -0.07 | 0 | 5.00 | 160.86 | -3.84 | 0 | -0.76 | 0 | 1.73 | -14.78 | 0.8 | -2.44 | 354.24 | 0 |
| 2021 (7) | -7.81 | 0 | -6.03 | 0 | 10.76 | 61.8 | 1.78 | 34.85 | -13.84 | 0 | 2.25 | 131.96 | 0.09 | 0 | 1.92 | 159.26 | 7.85 | -57.64 | 4.4 | -66.69 | 2.03 | 2.01 | 0.82 | -33.87 | -107.72 | 0 |
| 2020 (6) | 12.75 | 209.47 | -11.96 | 0 | 6.65 | 2275.0 | 1.32 | 528.57 | 0.79 | -61.84 | 0.97 | 59.02 | -0.06 | 0 | 0.74 | -29.11 | 18.53 | 464.94 | 13.21 | 598.94 | 1.99 | 5.85 | 1.24 | 33.33 | 77.55 | -11.53 |
| 2019 (5) | 4.12 | 0 | -2.05 | 0 | 0.28 | -85.26 | 0.21 | 0 | 2.07 | 0 | 0.61 | -84.67 | 0.01 | 0.0 | 1.04 | -85.44 | 3.28 | 285.88 | 1.89 | 76.64 | 1.88 | 17.5 | 0.93 | 13.41 | 87.66 | 0 |
| 2018 (4) | -0.45 | 0 | -1.75 | 0 | 1.9 | -72.14 | -0.54 | 0 | -2.2 | 0 | 3.98 | -8.08 | 0.01 | 0 | 7.16 | -26.26 | 0.85 | 0 | 1.07 | 0 | 1.6 | 44.14 | 0.82 | 70.83 | -12.89 | 0 |
| 2017 (3) | -2.39 | 0 | -5.54 | 0 | 6.82 | 37.22 | -0.29 | 0 | -7.93 | 0 | 4.33 | 130.32 | -0.02 | 0 | 9.71 | 144.11 | -0.24 | 0 | -1.51 | 0 | 1.11 | 33.73 | 0.48 | 6.67 | -2987.50 | 0 |
| 2016 (2) | 6.03 | 172.85 | -8.25 | 0 | 4.97 | -3.68 | -0.15 | 0 | -2.22 | 0 | 1.88 | -45.82 | 0 | 0 | 3.98 | -49.38 | 4.09 | 72.57 | 3.01 | 18.5 | 0.83 | 20.29 | 0.45 | 0.0 | 140.56 | 134.05 |
| 2015 (1) | 2.21 | -61.63 | -6.18 | 0 | 5.16 | 0 | -0.45 | 0 | -3.97 | 0 | 3.47 | 16.05 | 0.05 | 0 | 7.86 | 25.23 | 2.37 | -15.66 | 2.54 | -7.3 | 0.69 | 1.47 | 0.45 | 4.65 | 60.05 | -59.86 |
| 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) | 2.54 | 608.0 | -29.05 | -0.05 | 91.07 | 96.4 | 0.49 | 162.82 | -63.97 | -1.31 | -222.43 | -292.65 | 2.49 | 334.91 | 13.7 | 0.36 | 0.0 | 16.13 | 0 | 100.0 | 100.0 | 1.52 | -33.0 | 16.57 | 2.31 | 425.35 | 3.59 | 2.77 | 309.85 | 13750.0 | 0.54 | 10.2 | 20.0 | 0.21 | -8.7 | 0.0 | 72.16 | 0 | -86.29 |
| 24Q3 (19) | -0.5 | -143.48 | 10.71 | -0.56 | -21.74 | -178.87 | -0.78 | -13.04 | 92.44 | 1.07 | 360.98 | 232.1 | -1.06 | -253.62 | -806.67 | 0.36 | -61.29 | -38.98 | -0.02 | -300.0 | -100.0 | 2.27 | -63.41 | -35.94 | -0.71 | -51.06 | 30.39 | -1.32 | -24.53 | -628.0 | 0.49 | 4.26 | 4.26 | 0.23 | 9.52 | 9.52 | 0.00 | 0 | 100.0 |
| 24Q2 (18) | 1.15 | -33.53 | -44.71 | -0.46 | 58.56 | 8.0 | -0.69 | 68.35 | -110.68 | -0.41 | 68.94 | 61.68 | 0.69 | 11.29 | -56.33 | 0.93 | -25.0 | 102.17 | 0.01 | -96.55 | 0.0 | 6.20 | -11.74 | 102.31 | -0.47 | 43.37 | 74.18 | -1.06 | -421.21 | -186.49 | 0.47 | 9.3 | 2.17 | 0.21 | 5.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 24Q1 (17) | 1.73 | -51.68 | 63.21 | -1.11 | 20.14 | -126.53 | -2.18 | -260.29 | -48.3 | -1.32 | -294.12 | -925.0 | 0.62 | -71.69 | 8.77 | 1.24 | 300.0 | 53.09 | 0.29 | 207.41 | 1350.0 | 7.03 | 438.78 | 94.92 | -0.83 | -137.22 | -112.82 | 0.33 | 1550.0 | 129.2 | 0.43 | -4.44 | -4.44 | 0.2 | -4.76 | 0.0 | 180.21 | -65.77 | 0 |
| 23Q4 (16) | 3.58 | 739.29 | 118.29 | -1.39 | -295.77 | 45.91 | 1.36 | 113.18 | -72.47 | 0.68 | 183.95 | -37.04 | 2.19 | 1360.0 | 335.48 | 0.31 | -47.46 | -84.18 | -0.27 | -2600.0 | -237.5 | 1.30 | -63.18 | -86.05 | 2.23 | 318.63 | 78.4 | 0.02 | -92.0 | 104.26 | 0.45 | -4.26 | 15.38 | 0.21 | 0.0 | 5.0 | 526.47 | 974.32 | -61.48 |
| 23Q3 (15) | -0.56 | -126.92 | -129.32 | 0.71 | 242.0 | 156.8 | -10.32 | -259.75 | -514.29 | -0.81 | 24.3 | 71.17 | 0.15 | -90.51 | -77.27 | 0.59 | 28.26 | 78.79 | -0.01 | -200.0 | 0 | 3.54 | 15.55 | 48.83 | -1.02 | 43.96 | 39.29 | 0.25 | 167.57 | -68.35 | 0.47 | 2.17 | 9.3 | 0.21 | 0.0 | 5.0 | -60.22 | -108.68 | -144.77 |
| 23Q2 (14) | 2.08 | 96.23 | 28.4 | -0.5 | -2.04 | 63.24 | 6.46 | 539.46 | 378.45 | -1.07 | -768.75 | 15.08 | 1.58 | 177.19 | 507.69 | 0.46 | -43.21 | -40.26 | 0.01 | -50.0 | 0 | 3.07 | -14.97 | -45.08 | -1.82 | -366.67 | 22.55 | -0.37 | 67.26 | 41.27 | 0.46 | 2.22 | 4.55 | 0.21 | 5.0 | 5.0 | 693.33 | 0 | -95.72 |
| 23Q1 (13) | 1.06 | -35.37 | -3.64 | -0.49 | 80.93 | -160.49 | -1.47 | -129.76 | 67.33 | 0.16 | -85.19 | 114.55 | 0.57 | 161.29 | -70.16 | 0.81 | -58.67 | 65.31 | 0.02 | 125.0 | 0 | 3.61 | -61.43 | 66.41 | -0.39 | -131.2 | 63.21 | -1.13 | -140.43 | -151.11 | 0.45 | 15.38 | -4.26 | 0.2 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (12) | 1.64 | -14.14 | -73.2 | -2.57 | -105.6 | -48.55 | 4.94 | 394.05 | 399.39 | 1.08 | 138.43 | 120.41 | -0.93 | -240.91 | -121.18 | 1.96 | 493.94 | 68.97 | -0.08 | 0 | -500.0 | 9.35 | 292.75 | 117.17 | 1.25 | 174.4 | 64.47 | -0.47 | -159.49 | -435.71 | 0.39 | -9.3 | -23.53 | 0.2 | 0.0 | 5.26 | 1366.67 | 916.06 | 87.58 |
| 22Q3 (11) | 1.91 | 17.9 | 150.53 | -1.25 | 8.09 | 54.38 | -1.68 | 27.59 | -133.67 | -2.81 | -123.02 | -1505.0 | 0.66 | 153.85 | 110.12 | 0.33 | -57.14 | -60.24 | 0 | 0 | -100.0 | 2.38 | -57.36 | -30.12 | -1.68 | 28.51 | -189.84 | 0.79 | 225.4 | -28.83 | 0.43 | -2.27 | -17.31 | 0.2 | 0.0 | 11.11 | 134.51 | -99.17 | 164.41 |
| 22Q2 (10) | 1.62 | 47.27 | 118.9 | -1.36 | -267.9 | -403.7 | -2.32 | 48.44 | -151.56 | -1.26 | -14.55 | -211.5 | 0.26 | -86.39 | 102.94 | 0.77 | 57.14 | 670.0 | 0 | 0 | -100.0 | 5.58 | 157.65 | 1448.93 | -2.35 | -121.7 | -226.34 | -0.63 | -40.0 | -223.53 | 0.44 | -6.38 | -12.0 | 0.2 | 0.0 | -13.04 | 16200.00 | 3140.0 | 2443.99 |
| 22Q1 (9) | 1.1 | -82.03 | 169.62 | 0.81 | 146.82 | 162.31 | -4.5 | -172.73 | -254.64 | -1.1 | -324.49 | -2650.0 | 1.91 | -56.49 | 166.32 | 0.49 | -57.76 | 206.25 | 0 | -100.0 | -100.0 | 2.17 | -49.67 | 419.85 | -1.06 | -239.47 | -131.55 | -0.45 | -421.43 | -116.98 | 0.47 | -7.84 | -6.0 | 0.2 | 5.26 | -9.09 | 500.00 | -31.37 | 1166.46 |
| 21Q4 (8) | 6.12 | 261.9 | 973.68 | -1.73 | 36.86 | 15.61 | -1.65 | -133.07 | -137.41 | 0.49 | 145.0 | -69.38 | 4.39 | 167.33 | 396.62 | 1.16 | 39.76 | 157.78 | 0.02 | -33.33 | 0 | 4.31 | 26.37 | 415.94 | 0.76 | -59.36 | -91.27 | 0.14 | -87.39 | -98.02 | 0.51 | -1.92 | -3.77 | 0.19 | 5.56 | -40.62 | 728.57 | 448.87 | 10036.09 |
| 21Q3 (7) | -3.78 | 55.89 | -348.68 | -2.74 | -914.81 | -65.06 | 4.99 | 10.89 | 0 | 0.2 | -82.3 | -64.29 | -6.52 | 26.24 | -4557.14 | 0.83 | 730.0 | 159.38 | 0.03 | 50.0 | 0.0 | 3.41 | 845.16 | 280.65 | 1.87 | 0.54 | -72.82 | 1.11 | 117.65 | -73.82 | 0.52 | 4.0 | 6.12 | 0.18 | -21.74 | -45.45 | -208.84 | 69.78 | -795.22 |
| 21Q2 (6) | -8.57 | -442.41 | -186.74 | -0.27 | 79.23 | 82.35 | 4.5 | 54.64 | 372.73 | 1.13 | 2925.0 | 442.42 | -8.84 | -206.94 | -205.87 | 0.1 | -37.5 | -28.57 | 0.02 | -33.33 | 0.0 | 0.36 | -13.53 | -35.42 | 1.86 | -44.64 | -36.95 | 0.51 | -80.75 | -73.02 | 0.5 | 0.0 | 2.04 | 0.23 | 4.55 | -32.35 | -691.13 | -1374.12 | -290.27 |
| 21Q1 (5) | -1.58 | -377.19 | -300.0 | -1.3 | 36.59 | 80.65 | 2.91 | -34.01 | -25.38 | -0.04 | -102.5 | 92.16 | -2.88 | -94.59 | 51.43 | 0.16 | -64.44 | 166.67 | 0.03 | 0 | 127.27 | 0.42 | -50.05 | 14.5 | 3.36 | -61.42 | 33700.0 | 2.65 | -62.57 | 26400.0 | 0.5 | -5.66 | 4.17 | 0.22 | -31.25 | -12.0 | -46.88 | -752.27 | -143.92 |
| 20Q4 (4) | 0.57 | -62.5 | 0.0 | -2.05 | -23.49 | 0.0 | 4.41 | 0 | 0.0 | 1.6 | 185.71 | 0.0 | -1.48 | -957.14 | 0.0 | 0.45 | 40.62 | 0.0 | 0 | -100.0 | 0.0 | 0.83 | -6.76 | 0.0 | 8.71 | 26.6 | 0.0 | 7.08 | 66.98 | 0.0 | 0.53 | 8.16 | 0.0 | 0.32 | -3.03 | 0.0 | 7.19 | -76.07 | 0.0 |
| 20Q3 (3) | 1.52 | -84.62 | 0.0 | -1.66 | -8.5 | 0.0 | 0 | 100.0 | 0.0 | 0.56 | 269.7 | 0.0 | -0.14 | -101.68 | 0.0 | 0.32 | 128.57 | 0.0 | 0.03 | 50.0 | 0.0 | 0.90 | 60.35 | 0.0 | 6.88 | 133.22 | 0.0 | 4.24 | 124.34 | 0.0 | 0.49 | 0.0 | 0.0 | 0.33 | -2.94 | 0.0 | 30.04 | -91.73 | 0.0 |
| 20Q2 (2) | 9.88 | 1150.63 | 0.0 | -1.53 | 77.23 | 0.0 | -1.65 | -142.31 | 0.0 | -0.33 | 35.29 | 0.0 | 8.35 | 240.81 | 0.0 | 0.14 | 133.33 | 0.0 | 0.02 | 118.18 | 0.0 | 0.56 | 53.32 | 0.0 | 2.95 | 29600.0 | 0.0 | 1.89 | 18800.0 | 0.0 | 0.49 | 2.08 | 0.0 | 0.34 | 36.0 | 0.0 | 363.24 | 240.25 | 0.0 |
| 20Q1 (1) | 0.79 | 0.0 | 0.0 | -6.72 | 0.0 | 0.0 | 3.9 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | -5.93 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 106.76 | 0.0 | 0.0 |
