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) | 152.49 | -39.64 | -64.8 | 0 | -112.11 | 0 | -3.5 | 0 | 87.69 | -44.25 | 85.06 | 15.62 | 0.31 | 0 | 9.41 | 29.51 | 61.12 | -30.98 | 35.38 | -33.63 | 28.64 | 19.78 | 4.04 | -0.74 | 224.05 | -27.91 |
| 2023 (9) | 252.63 | 517.07 | -95.34 | 0 | -175.95 | 0 | 3.75 | 0 | 157.29 | 0 | 73.57 | -14.01 | -2.97 | 0 | 7.27 | -3.07 | 88.56 | -52.2 | 53.31 | -55.67 | 23.91 | 13.32 | 4.07 | 15.95 | 310.78 | 999.71 |
| 2022 (8) | 40.94 | -67.79 | -60.92 | 0 | 34.95 | 0 | -4.55 | 0 | -19.98 | 0 | 85.56 | 434.08 | -0.07 | 0 | 7.50 | 353.31 | 185.26 | -2.17 | 120.26 | 24.33 | 21.1 | 14.99 | 3.51 | -6.65 | 28.26 | -73.57 |
| 2021 (7) | 127.09 | 212.11 | -71.44 | 0 | -34.26 | 0 | 0.58 | -93.57 | 55.65 | 21.85 | 16.02 | 6.73 | 0.01 | 0 | 1.65 | -34.75 | 189.37 | 938.78 | 96.73 | 0 | 18.35 | 5.76 | 3.76 | -30.11 | 106.94 | -55.35 |
| 2020 (6) | 40.72 | 93.17 | 4.95 | 0 | -62.79 | 0 | 9.02 | 8.54 | 45.67 | 0 | 15.01 | -46.72 | -0.06 | 0 | 2.53 | -29.95 | 18.23 | -66.28 | -5.73 | 0 | 17.35 | 8.98 | 5.38 | -7.72 | 239.53 | 354.06 |
| 2019 (5) | 21.08 | 0 | -34.0 | 0 | -13.55 | 0 | 8.31 | 0 | -12.92 | 0 | 28.17 | -56.14 | 0.03 | 0 | 3.62 | -52.85 | 54.07 | -41.58 | 18.21 | -69.85 | 15.92 | 152.7 | 5.83 | 296.6 | 52.75 | 0 |
| 2018 (4) | -50.85 | 0 | -137.46 | 0 | 279.12 | 392.62 | -3.83 | 0 | -188.31 | 0 | 64.23 | 1114.18 | -0.09 | 0 | 7.67 | 834.45 | 92.55 | 96.41 | 60.39 | 455.06 | 6.3 | 17.54 | 1.47 | 194.0 | -74.60 | 0 |
| 2017 (3) | -27.45 | 0 | -34.37 | 0 | 56.66 | 0 | 4.74 | 351.43 | -61.82 | 0 | 5.29 | 8.18 | 0.03 | 200.0 | 0.82 | -19.82 | 47.12 | 153.47 | 10.88 | 123.87 | 5.36 | 2.29 | 0.5 | 16.28 | -163.98 | 0 |
| 2016 (2) | 37.97 | 122.83 | -7.66 | 0 | -21.99 | 0 | 1.05 | 0 | 30.31 | 0 | 4.89 | -74.09 | 0.01 | -75.0 | 1.02 | -72.5 | 18.59 | 684.39 | 4.86 | 0 | 5.24 | 2.34 | 0.43 | 4.88 | 360.59 | -43.92 |
| 2015 (1) | 17.04 | 0 | -21.22 | 0 | 10.61 | -36.2 | -1.19 | 0 | -4.18 | 0 | 18.87 | 130.68 | 0.04 | 0 | 3.72 | 131.29 | 2.37 | -93.04 | -2.88 | 0 | 5.12 | 7.56 | 0.41 | 24.24 | 643.02 | 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) | 32.25 | 16.09 | -43.03 | -24.43 | -488.67 | -266.82 | -27.4 | -4.98 | 60.52 | -2.21 | -165.19 | -116.41 | 7.82 | -66.91 | -84.34 | 29.54 | 36.44 | 398.99 | 0.03 | -83.33 | 160.0 | 13.87 | 39.28 | 408.66 | 12.33 | -15.02 | 25.94 | 12.49 | 330.69 | 175.11 | 7.74 | -4.91 | 37.97 | 0.96 | -6.8 | -7.69 | 152.19 | -33.87 | -69.92 |
| 24Q3 (19) | 27.78 | -35.83 | -67.2 | -4.15 | 76.51 | 78.2 | -26.1 | 16.56 | 57.55 | 3.39 | 271.21 | 158.96 | 23.63 | -7.77 | -64.01 | 21.65 | 23.29 | -2.52 | 0.18 | 100.0 | 106.19 | 9.96 | 36.87 | 8.55 | 14.51 | -29.73 | -21.57 | 2.9 | -68.38 | -77.06 | 8.14 | 23.15 | 15.62 | 1.03 | -0.96 | 0.98 | 230.16 | -10.57 | -43.74 |
| 24Q2 (18) | 43.29 | -11.98 | -36.73 | -17.67 | 4.8 | 53.32 | -31.28 | -14.45 | 36.22 | -1.98 | 26.67 | 20.16 | 25.62 | -16.33 | -16.19 | 17.56 | 7.73 | -46.54 | 0.09 | 350.0 | 1000.0 | 7.28 | 3.67 | -41.6 | 20.65 | 51.5 | -19.96 | 9.17 | -15.33 | -43.81 | 6.61 | 7.48 | 16.17 | 1.04 | 4.0 | 0.97 | 257.37 | -5.91 | -13.33 |
| 24Q1 (17) | 49.18 | -13.12 | 14.64 | -18.56 | -178.68 | 41.62 | -27.33 | 60.62 | -788.41 | -2.7 | -120.04 | -80.0 | 30.62 | -38.7 | 175.61 | 16.3 | 175.34 | 29.57 | 0.02 | 140.0 | 0 | 7.02 | 157.39 | 61.6 | 13.63 | 39.22 | -60.46 | 10.83 | 138.55 | -45.3 | 6.15 | 9.63 | 10.41 | 1.0 | -3.85 | 2.04 | 273.53 | -45.93 | 68.0 |
| 23Q4 (16) | 56.61 | -33.16 | 457.73 | -6.66 | 65.02 | 72.24 | -69.4 | -12.88 | -1008.38 | 13.47 | 334.26 | -20.86 | 49.95 | -23.91 | 460.91 | 5.92 | -73.35 | -54.53 | -0.05 | 98.28 | -106.41 | 2.73 | -70.28 | -49.95 | 9.79 | -47.08 | -57.1 | 4.54 | -64.08 | -6.39 | 5.61 | -20.31 | -3.28 | 1.04 | 1.96 | 11.83 | 505.90 | 23.65 | 477.17 |
| 23Q3 (15) | 84.69 | 23.78 | 1069.75 | -19.04 | 49.7 | -61.49 | -61.48 | -25.37 | -499.22 | -5.75 | -131.85 | 66.67 | 65.65 | 114.75 | 1542.86 | 22.21 | -32.39 | -31.98 | -2.91 | -29000.0 | -259.26 | 9.17 | -26.36 | -22.07 | 18.5 | -28.29 | -11.14 | 12.64 | -22.55 | -27.36 | 7.04 | 23.73 | 27.77 | 1.02 | -0.97 | 13.33 | 409.13 | 37.77 | 1245.5 |
| 23Q2 (14) | 68.42 | 59.49 | 108.92 | -37.85 | -19.06 | -148.69 | -49.04 | -1335.26 | -380.71 | -2.48 | -65.33 | -396.0 | 30.57 | 175.16 | 74.39 | 32.85 | 161.13 | 3.01 | -0.01 | 0 | 80.0 | 12.46 | 186.86 | 26.07 | 25.8 | -25.15 | -62.64 | 16.32 | -17.58 | -70.41 | 5.69 | 2.15 | 12.01 | 1.03 | 5.1 | 22.62 | 296.96 | 82.4 | 453.75 |
| 23Q1 (13) | 42.9 | 322.66 | 565.8 | -31.79 | -32.51 | -220.79 | 3.97 | -48.04 | -80.24 | -1.5 | -108.81 | 60.84 | 11.11 | 180.27 | 158.11 | 12.58 | -3.38 | 57.25 | 0 | -100.0 | 0 | 4.34 | -20.28 | 64.16 | 34.47 | 51.05 | -52.5 | 19.8 | 308.25 | -53.8 | 5.57 | -3.97 | 18.51 | 0.98 | 5.38 | 18.07 | 162.81 | 85.75 | 955.41 |
| 22Q4 (12) | 10.15 | 40.19 | 1053.41 | -23.99 | -103.48 | 62.84 | 7.64 | 174.46 | 716.13 | 17.02 | 198.67 | 693.03 | -13.84 | -204.18 | 78.27 | 13.02 | -60.12 | 88.97 | 0.78 | 196.3 | 0 | 5.45 | -53.72 | 93.1 | 22.82 | 9.61 | -58.31 | 4.85 | -72.13 | -83.08 | 5.8 | 5.26 | 21.59 | 0.93 | 3.33 | 16.25 | 87.65 | 188.26 | 3309.43 |
| 22Q3 (11) | 7.24 | -77.89 | -74.34 | -11.79 | 22.54 | -562.35 | -10.26 | -158.73 | -171.0 | -17.25 | -3350.0 | -346.08 | -4.55 | -125.96 | -114.79 | 32.65 | 2.38 | 1636.7 | -0.81 | -1520.0 | -723.08 | 11.77 | 19.12 | 1529.2 | 20.82 | -69.85 | -63.35 | 17.4 | -68.45 | -42.71 | 5.51 | 8.46 | 23.54 | 0.9 | 7.14 | 23.29 | 30.41 | -43.3 | -61.68 |
| 22Q2 (10) | 32.75 | 455.59 | -33.84 | -15.22 | -53.58 | -101.32 | 17.47 | -13.04 | 184.44 | -0.5 | 86.95 | 70.93 | 17.53 | 191.68 | -58.2 | 31.89 | 298.62 | 645.09 | -0.05 | 0 | 61.54 | 9.88 | 273.53 | 487.84 | 69.05 | -4.85 | 40.2 | 55.15 | 28.67 | 135.89 | 5.08 | 8.09 | 9.48 | 0.84 | 1.2 | -24.32 | 53.63 | 381.76 | -68.44 |
| 22Q1 (9) | -9.21 | -1146.59 | -118.99 | -9.91 | 84.65 | -427.13 | 20.09 | 1720.16 | 175.02 | -3.83 | -33.45 | -109.29 | -19.12 | 69.97 | -141.02 | 8.0 | 16.11 | 168.46 | 0 | 0 | 0 | 2.65 | -6.22 | 86.27 | 72.57 | 32.57 | 154.01 | 42.86 | 49.55 | 199.3 | 4.7 | -1.47 | 4.91 | 0.83 | 3.75 | -25.89 | -19.03 | -840.33 | -107.82 |
| 21Q4 (8) | 0.88 | -96.88 | -94.11 | -64.56 | -2631.76 | -662.86 | -1.24 | -108.58 | 97.16 | -2.87 | -140.94 | -128.22 | -63.68 | -306.95 | -341.21 | 6.89 | 266.49 | 64.05 | 0 | -100.0 | 100.0 | 2.82 | 290.45 | 10.34 | 54.74 | -3.63 | 266.89 | 28.66 | -5.63 | 525.76 | 4.77 | 6.95 | 4.84 | 0.8 | 9.59 | -37.98 | 2.57 | -96.76 | -98.21 |
| 21Q3 (7) | 28.22 | -42.99 | 103.17 | 2.55 | 133.73 | 129.73 | 14.45 | 169.84 | 187.95 | 7.01 | 507.56 | 259.49 | 30.77 | -26.63 | 105.13 | 1.88 | -56.07 | -8.29 | 0.13 | 200.0 | 0 | 0.72 | -57.02 | -48.68 | 56.8 | 15.33 | 996.53 | 30.37 | 29.9 | 3296.84 | 4.46 | -3.88 | 5.69 | 0.73 | -34.23 | -44.7 | 79.36 | -53.3 | -73.78 |
| 21Q2 (6) | 49.5 | 2.08 | 12275.0 | -7.56 | -302.13 | -122.35 | -20.69 | 22.74 | -343.41 | -1.72 | 6.01 | 22.17 | 41.94 | -10.02 | 1498.0 | 4.28 | 43.62 | -30.07 | -0.13 | 0 | -1200.0 | 1.68 | 18.36 | -66.91 | 49.25 | 72.38 | 2538.12 | 23.38 | 63.27 | 421.6 | 4.64 | 3.57 | 1.53 | 1.11 | -0.89 | -8.26 | 169.93 | -30.19 | 0 |
| 21Q1 (5) | 48.49 | 224.78 | 265.14 | -1.88 | -116.39 | 48.77 | -26.78 | 38.69 | -98.08 | -1.83 | -117.99 | -105.62 | 46.61 | 76.55 | 385.02 | 2.98 | -29.05 | 12.45 | 0 | 100.0 | 0 | 1.42 | -44.45 | -13.17 | 28.57 | 91.49 | 20307.14 | 14.32 | 212.66 | 788.46 | 4.48 | -1.54 | 11.72 | 1.12 | -13.18 | -28.66 | 243.42 | 69.89 | -35.84 |
| 20Q4 (4) | 14.93 | 7.49 | 0.0 | 11.47 | 933.33 | 0.0 | -43.68 | -165.86 | 0.0 | 10.17 | 421.54 | 0.0 | 26.4 | 76.0 | 0.0 | 4.2 | 104.88 | 0.0 | -0.05 | 0 | 0.0 | 2.56 | 81.59 | 0.0 | 14.92 | 188.03 | 0.0 | 4.58 | 582.11 | 0.0 | 4.55 | 7.82 | 0.0 | 1.29 | -2.27 | 0.0 | 143.28 | -52.65 | 0.0 |
| 20Q3 (3) | 13.89 | 3372.5 | 0.0 | 1.11 | 132.65 | 0.0 | -16.43 | -293.29 | 0.0 | 1.95 | 188.24 | 0.0 | 15.0 | 600.0 | 0.0 | 2.05 | -66.5 | 0.0 | 0 | 100.0 | 0.0 | 1.41 | -72.29 | 0.0 | 5.18 | 356.44 | 0.0 | -0.95 | 86.93 | 0.0 | 4.22 | -7.66 | 0.0 | 1.32 | 9.09 | 0.0 | 302.61 | 0 | 0.0 |
| 20Q2 (2) | 0.4 | -96.99 | 0.0 | -3.4 | 7.36 | 0.0 | 8.5 | 162.87 | 0.0 | -2.21 | -148.31 | 0.0 | -3.0 | -131.22 | 0.0 | 6.12 | 130.94 | 0.0 | -0.01 | 0 | 0.0 | 5.08 | 210.6 | 0.0 | -2.02 | -1542.86 | 0.0 | -7.27 | -249.52 | 0.0 | 4.57 | 13.97 | 0.0 | 1.21 | -22.93 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (1) | 13.28 | 0.0 | 0.0 | -3.67 | 0.0 | 0.0 | -13.52 | 0.0 | 0.0 | -0.89 | 0.0 | 0.0 | 9.61 | 0.0 | 0.0 | 2.65 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.64 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -2.08 | 0.0 | 0.0 | 4.01 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 379.43 | 0.0 | 0.0 |
