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) | 13.86 | -12.99 | -13.99 | 0 | -4.81 | 0 | 0.47 | 0 | -0.13 | 0 | 2.28 | -36.13 | -0.03 | 0 | 1.11 | -37.15 | 9.1 | 18.18 | 4.15 | -30.72 | 5.75 | 4.36 | 0.23 | 0.0 | 136.82 | 0.75 |
| 2023 (9) | 15.93 | 595.63 | -0.09 | 0 | -3.84 | 0 | -1.52 | 0 | 15.84 | 0 | 3.57 | -23.39 | -0.01 | 0 | 1.76 | -14.51 | 7.7 | -3.39 | 5.99 | 61.89 | 5.51 | 9.33 | 0.23 | -11.54 | 135.81 | 433.73 |
| 2022 (8) | 2.29 | -90.8 | -5.91 | 0 | -9.28 | 0 | -0.17 | 0 | -3.62 | 0 | 4.66 | -38.03 | -0.07 | 0 | 2.06 | -44.69 | 7.97 | -55.27 | 3.7 | -48.82 | 5.04 | 5.22 | 0.26 | 18.18 | 25.44 | -87.49 |
| 2021 (7) | 24.89 | -59.65 | -4.66 | 0 | -20.74 | 0 | -2.23 | 0 | 20.23 | -61.95 | 7.52 | 300.0 | 0.02 | -98.73 | 3.72 | 411.58 | 17.82 | -50.95 | 7.23 | -57.12 | 4.79 | -14.0 | 0.22 | -38.89 | 203.35 | -24.88 |
| 2020 (6) | 61.69 | 192.37 | -8.53 | 0 | -20.34 | 0 | 0.43 | 19.44 | 53.16 | 173.46 | 1.88 | -53.0 | 1.57 | 0 | 0.73 | -50.07 | 36.33 | 322.44 | 16.86 | 9266.67 | 5.57 | -7.93 | 0.36 | -2.7 | 270.69 | -15.33 |
| 2019 (5) | 21.1 | 86.4 | -1.66 | 0 | -19.14 | 0 | 0.36 | -66.04 | 19.44 | 268.18 | 4.0 | 133.92 | -0.12 | 0 | 1.46 | 158.91 | 8.6 | 14.97 | 0.18 | -93.18 | 6.05 | 8.81 | 0.37 | 0.0 | 319.70 | 142.03 |
| 2018 (4) | 11.32 | 153.81 | -6.04 | 0 | -8.61 | 0 | 1.06 | 0 | 5.28 | 0 | 1.71 | -32.94 | -0.61 | 0 | 0.56 | -30.66 | 7.48 | 18.17 | 2.64 | -21.66 | 5.56 | -3.47 | 0.37 | 32.14 | 132.09 | 178.69 |
| 2017 (3) | 4.46 | -53.0 | -7.3 | 0 | -11.01 | 0 | -3.3 | 0 | -2.84 | 0 | 2.55 | -21.3 | -0.42 | 0 | 0.81 | -23.27 | 6.33 | -34.67 | 3.37 | -16.38 | 5.76 | -9.15 | 0.28 | 40.0 | 47.40 | -47.21 |
| 2016 (2) | 9.49 | -22.66 | 17.68 | 0 | -18.86 | 0 | -5.88 | 0 | 27.17 | 358.95 | 3.24 | -40.44 | 0.92 | -3.16 | 1.06 | -24.42 | 9.69 | 0 | 4.03 | 14.49 | 6.34 | -35.76 | 0.2 | 25.0 | 89.78 | -0.85 |
| 2015 (1) | 12.27 | 298.38 | -6.35 | 0 | -32.73 | 0 | -3.76 | 0 | 5.92 | 0 | 5.44 | -75.53 | 0.95 | 0 | 1.40 | -64.33 | -0.55 | 0 | 3.52 | 0 | 9.87 | 31.78 | 0.16 | 100.0 | 90.55 | 6.43 |
| 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) | -0.69 | -108.7 | -112.39 | -10.42 | -347.21 | -1057.78 | -3.34 | -35.22 | -24.63 | 0.28 | -51.72 | 75.0 | -11.11 | -298.39 | -337.9 | 0.21 | -36.36 | -80.91 | -0.08 | 0 | -300.0 | 0.35 | -46.2 | -83.6 | 2.48 | 44.19 | 3.33 | 0.59 | -32.18 | -41.0 | 1.54 | 10.0 | 8.45 | 0.06 | 0.0 | 0.0 | -31.51 | -109.26 | -114.03 |
| 24Q3 (19) | 7.93 | 348.02 | 107.05 | -2.33 | -158.89 | -183.81 | -2.47 | -105.83 | -19.32 | 0.58 | 314.29 | 129.0 | 5.6 | 543.68 | -15.28 | 0.33 | -10.81 | -17.5 | 0 | -100.0 | -100.0 | 0.65 | -14.89 | -16.14 | 1.72 | 24.64 | -18.87 | 0.87 | 557.89 | -53.48 | 1.4 | -4.11 | 0.72 | 0.06 | 0.0 | 0.0 | 340.34 | 155.74 | 195.02 |
| 24Q2 (18) | 1.77 | -63.51 | -68.22 | -0.9 | -172.73 | 15.89 | -1.2 | -154.79 | -213.21 | 0.14 | 125.93 | -80.0 | 0.87 | -80.75 | -80.67 | 0.37 | -72.99 | -44.78 | 0.06 | 700.0 | 500.0 | 0.76 | -74.34 | -46.5 | 1.38 | -60.8 | 24.32 | -0.19 | -106.57 | -111.11 | 1.46 | 8.15 | 2.82 | 0.06 | 0.0 | 0.0 | 133.08 | 17.99 | -23.78 |
| 24Q1 (17) | 4.85 | -12.93 | 400.0 | -0.33 | 63.33 | 63.33 | 2.19 | 181.72 | 1468.75 | -0.54 | -437.5 | -38.46 | 4.52 | -3.21 | 6357.14 | 1.37 | 24.55 | -2.14 | -0.01 | 50.0 | 0.0 | 2.96 | 39.58 | 10.37 | 3.52 | 46.67 | 70.05 | 2.89 | 189.0 | 103.52 | 1.35 | -4.93 | 5.47 | 0.06 | 0.0 | 0.0 | 112.79 | -49.78 | 220.93 |
| 23Q4 (16) | 5.57 | 45.43 | -14.96 | -0.9 | -132.37 | 36.62 | -2.68 | -29.47 | 53.55 | 0.16 | 108.0 | 169.57 | 4.67 | -29.35 | -8.97 | 1.1 | 175.0 | -2.65 | -0.02 | -200.0 | -140.0 | 2.12 | 175.11 | 2.57 | 2.4 | 13.21 | 34.83 | 1.0 | -46.52 | 525.0 | 1.42 | 2.16 | 5.97 | 0.06 | 0.0 | -33.33 | 224.60 | 94.69 | -45.48 |
| 23Q3 (15) | 3.83 | -31.24 | 20.06 | 2.78 | 359.81 | 402.17 | -2.07 | -295.28 | 62.64 | -2.0 | -385.71 | -1350.0 | 6.61 | 46.89 | 191.19 | 0.4 | -40.3 | -64.29 | 0.02 | 100.0 | 166.67 | 0.77 | -45.7 | -55.58 | 2.12 | 90.99 | 42.28 | 1.87 | 9.36 | 62.61 | 1.39 | -2.11 | 4.51 | 0.06 | 0.0 | 0.0 | 115.36 | -33.93 | -8.14 |
| 23Q2 (14) | 5.57 | 474.23 | 230.44 | -1.07 | -18.89 | -30.49 | 1.06 | 762.5 | -74.94 | 0.7 | 279.49 | 1300.0 | 4.5 | 6328.57 | 188.41 | 0.67 | -52.14 | 1.52 | 0.01 | 200.0 | 200.0 | 1.42 | -47.07 | 23.76 | 1.11 | -46.38 | -44.22 | 1.71 | 20.42 | 155.22 | 1.42 | 10.94 | 16.39 | 0.06 | 0.0 | 0.0 | 174.61 | 396.82 | 179.74 |
| 23Q1 (13) | 0.97 | -85.19 | 130.5 | -0.9 | 36.62 | 67.27 | -0.16 | 97.23 | 92.76 | -0.39 | -69.57 | -160.0 | 0.07 | -98.64 | 101.18 | 1.4 | 23.89 | -19.54 | -0.01 | -120.0 | 87.5 | 2.69 | 29.72 | -22.95 | 2.07 | 16.29 | -23.62 | 1.42 | 787.5 | -17.44 | 1.28 | -4.48 | 11.3 | 0.06 | -33.33 | 0.0 | 35.14 | -91.47 | 132.38 |
| 22Q4 (12) | 6.55 | 105.33 | 77.03 | -1.42 | -54.35 | 39.57 | -5.77 | -4.15 | 28.59 | -0.23 | -243.75 | 90.5 | 5.13 | 125.99 | 280.0 | 1.13 | 0.89 | -39.57 | 0.05 | 266.67 | -37.5 | 2.07 | 19.15 | -42.46 | 1.78 | 19.46 | 1.14 | 0.16 | -86.09 | 420.0 | 1.34 | 0.75 | 19.64 | 0.09 | 50.0 | 80.0 | 411.95 | 228.01 | 24.7 |
| 22Q3 (11) | 3.19 | 174.71 | -64.95 | -0.92 | -12.2 | 75.73 | -5.54 | -230.97 | 32.36 | 0.16 | 220.0 | 245.45 | 2.27 | 144.6 | -57.25 | 1.12 | 69.7 | -49.32 | -0.03 | -200.0 | -200.0 | 1.74 | 51.27 | -59.41 | 1.49 | -25.13 | -64.69 | 1.15 | 71.64 | -50.64 | 1.33 | 9.02 | 9.92 | 0.06 | 0.0 | 20.0 | 125.59 | 157.35 | -50.45 |
| 22Q2 (10) | -4.27 | -34.28 | -171.05 | -0.82 | 70.18 | -188.17 | 4.23 | 291.4 | 397.89 | 0.05 | 133.33 | -78.26 | -5.09 | 14.17 | -173.34 | 0.66 | -62.07 | -65.98 | -0.01 | 87.5 | 75.0 | 1.15 | -67.05 | -70.4 | 1.99 | -26.57 | -64.72 | 0.67 | -61.05 | -67.79 | 1.22 | 6.09 | 1.67 | 0.06 | 0.0 | 20.0 | -218.97 | -101.76 | -221.33 |
| 22Q1 (9) | -3.18 | -185.95 | -152.3 | -2.75 | -17.02 | -600.0 | -2.21 | 72.65 | 27.54 | -0.15 | 93.8 | -350.0 | -5.93 | -539.26 | -189.44 | 1.74 | -6.95 | 16.0 | -0.08 | -200.0 | 0 | 3.48 | -3.13 | 12.68 | 2.71 | 53.98 | -56.29 | 1.72 | 3540.0 | -40.07 | 1.15 | 2.68 | -8.0 | 0.06 | 20.0 | 0.0 | -108.53 | -132.85 | -174.62 |
| 21Q4 (8) | 3.7 | -59.34 | -81.74 | -2.35 | 37.99 | 56.96 | -8.08 | 1.34 | -144.11 | -2.42 | -2100.0 | -833.33 | 1.35 | -74.58 | -90.88 | 1.87 | -15.38 | 679.17 | 0.08 | 900.0 | 366.67 | 3.60 | -15.94 | 727.73 | 1.76 | -58.29 | -67.94 | -0.05 | -102.15 | 97.54 | 1.12 | -7.44 | -18.84 | 0.05 | 0.0 | -44.44 | 330.36 | 30.33 | 0 |
| 21Q3 (7) | 9.1 | 51.41 | -22.49 | -3.79 | -507.53 | -464.42 | -8.19 | -476.76 | -66.8 | -0.11 | -147.83 | 26.67 | 5.31 | -23.49 | -58.45 | 2.21 | 13.92 | 145.56 | -0.01 | 75.0 | -100.63 | 4.28 | 10.3 | 163.01 | 4.22 | -25.18 | 203.6 | 2.33 | 12.02 | 271.32 | 1.21 | 0.83 | -16.55 | 0.05 | 0.0 | -44.44 | 253.48 | 40.45 | -96.11 |
| 21Q2 (6) | 6.01 | -1.15 | -84.53 | 0.93 | 69.09 | 129.15 | -1.42 | 53.44 | 88.61 | 0.23 | 283.33 | 483.33 | 6.94 | 4.68 | -80.53 | 1.94 | 29.33 | 1041.18 | -0.04 | 0 | -233.33 | 3.88 | 25.45 | 2013.23 | 5.64 | -9.03 | -78.65 | 2.08 | -27.53 | -89.32 | 1.2 | -4.0 | -11.11 | 0.05 | -16.67 | -44.44 | 180.48 | 24.08 | -2.84 |
| 21Q1 (5) | 6.08 | -69.99 | 166.09 | 0.55 | 110.07 | 163.22 | -3.05 | 7.85 | -971.43 | 0.06 | -81.82 | -81.25 | 6.63 | -55.2 | 165.84 | 1.5 | 525.0 | 163.16 | 0 | 100.0 | -100.0 | 3.09 | 611.6 | 200.49 | 6.2 | 12.93 | 104.62 | 2.87 | 241.38 | 267.95 | 1.25 | -9.42 | -6.72 | 0.06 | -33.33 | -33.33 | 145.45 | 0 | 134.94 |
| 20Q4 (4) | 20.26 | 72.57 | 0.0 | -5.46 | -625.0 | 0.0 | -3.31 | 32.59 | 0.0 | 0.33 | 320.0 | 0.0 | 14.8 | 15.81 | 0.0 | 0.24 | -73.33 | 0.0 | -0.03 | -101.89 | 0.0 | 0.43 | -73.29 | 0.0 | 5.49 | 294.96 | 0.0 | -2.03 | -49.26 | 0.0 | 1.38 | -4.83 | 0.0 | 0.09 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q3 (3) | 11.74 | -69.77 | 0.0 | 1.04 | 132.6 | 0.0 | -4.91 | 60.63 | 0.0 | -0.15 | -150.0 | 0.0 | 12.78 | -64.15 | 0.0 | 0.9 | 429.41 | 0.0 | 1.59 | 5200.0 | 0.0 | 1.63 | 786.25 | 0.0 | 1.39 | -94.74 | 0.0 | -1.36 | -106.99 | 0.0 | 1.45 | 7.41 | 0.0 | 0.09 | 0.0 | 0.0 | 6522.22 | 3411.32 | 0.0 |
| 20Q2 (2) | 38.84 | 522.17 | 0.0 | -3.19 | -266.67 | 0.0 | -12.47 | -3662.86 | 0.0 | -0.06 | -118.75 | 0.0 | 35.65 | 454.02 | 0.0 | 0.17 | -70.18 | 0.0 | 0.03 | 0.0 | 0.0 | 0.18 | -82.16 | 0.0 | 26.42 | 771.95 | 0.0 | 19.47 | 2396.15 | 0.0 | 1.35 | 0.75 | 0.0 | 0.09 | 0.0 | 0.0 | 185.75 | 144.62 | 0.0 |
| 20Q1 (1) | -9.2 | 0.0 | 0.0 | -0.87 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -10.07 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 3.03 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -416.29 | 0.0 | 0.0 |
