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) | 8.7 | -17.77 | -25.05 | 0 | 7.68 | 0 | -0.35 | 0 | -16.35 | 0 | 15.28 | 265.55 | 0.34 | 0 | 21.04 | 283.97 | -1.75 | 0 | 0.47 | 0 | 6.47 | -28.11 | 0.26 | 0.0 | 120.83 | -28.85 |
| 2023 (9) | 10.58 | 45.33 | -2.36 | 0 | -4.32 | 0 | 0.31 | -35.42 | 8.22 | 389.29 | 4.18 | -32.69 | -0.14 | 0 | 5.48 | -31.73 | -3.73 | 0 | -3.03 | 0 | 9.0 | -2.7 | 0.26 | -53.57 | 169.82 | 94.08 |
| 2022 (8) | 7.28 | 59.65 | -5.6 | 0 | -0.41 | 0 | 0.48 | 0 | 1.68 | -22.94 | 6.21 | 137.93 | -0.3 | 0 | 8.02 | 129.88 | -2.75 | 0 | -1.49 | 0 | 9.25 | -0.75 | 0.56 | -5.08 | 87.50 | 24.73 |
| 2021 (7) | 4.56 | -57.02 | -2.38 | 0 | -6.96 | 0 | -0.93 | 0 | 2.18 | -72.09 | 2.61 | -18.18 | -0.3 | 0 | 3.49 | -28.02 | -2.59 | 0 | -3.41 | 0 | 9.32 | -0.64 | 0.59 | -21.33 | 70.15 | -92.33 |
| 2020 (6) | 10.61 | -3.81 | -2.8 | 0 | -4.8 | 0 | 0.57 | 0 | 7.81 | 25.36 | 3.19 | -49.92 | 0.57 | 39.02 | 4.85 | -40.78 | -4.82 | 0 | -8.97 | 0 | 9.38 | -43.32 | 0.75 | -33.63 | 914.66 | 0 |
| 2019 (5) | 11.03 | 0 | -4.8 | 0 | 0.03 | -99.76 | -0.14 | 0 | 6.23 | 0 | 6.37 | -45.09 | 0.41 | -83.53 | 8.19 | -33.93 | -9.76 | 0 | -22.55 | 0 | 16.55 | 10.92 | 1.13 | -8.87 | 0.00 | 0 |
| 2018 (4) | -2.95 | 0 | -13.1 | 0 | 12.36 | 0 | 1.56 | 0 | -16.05 | 0 | 11.6 | 9.85 | 2.49 | 0 | 12.39 | 14.99 | -10.32 | 0 | -12.93 | 0 | 14.92 | -15.47 | 1.24 | -21.02 | -91.33 | 0 |
| 2017 (3) | 7.11 | -44.8 | 4.56 | -7.32 | -6.22 | 0 | -1.24 | 0 | 11.67 | -34.44 | 10.56 | 143.88 | -0.18 | 0 | 10.78 | 160.98 | -13.77 | 0 | -24.3 | 0 | 17.65 | -16.71 | 1.57 | -28.31 | 0.00 | 0 |
| 2016 (2) | 12.88 | 3.95 | 4.92 | -71.76 | -11.01 | 0 | 0.61 | -77.98 | 17.8 | -40.29 | 4.33 | 25.87 | 0.9 | 0 | 4.13 | 33.03 | -11.62 | 0 | -22.33 | 0 | 21.19 | -8.94 | 2.19 | -39.34 | 1226.67 | 419.77 |
| 2015 (1) | 12.39 | 0 | 17.42 | 0 | -24.09 | 0 | 2.77 | 0 | 29.81 | 0 | 3.44 | -25.22 | -2.36 | 0 | 3.10 | -16.62 | -23.0 | 0 | -21.63 | 0 | 23.27 | -19.31 | 3.61 | -9.75 | 236.00 | 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) | 7.12 | 262.93 | 222.17 | -5.46 | 36.07 | -669.01 | 5.29 | 1390.24 | 274.59 | 2.89 | 219.92 | 90.13 | 1.66 | 112.86 | 10.67 | 3.53 | -46.92 | 218.02 | 1.22 | 154.17 | 3966.67 | 21.42 | -41.51 | 284.98 | 0.25 | 125.0 | 126.6 | 0.34 | 525.0 | 141.46 | 1.15 | -37.16 | -54.72 | 0.06 | -14.29 | 250.0 | 459.35 | 291.31 | 249.19 |
| 24Q3 (19) | -4.37 | -180.04 | -497.27 | -8.54 | -16.83 | -1840.91 | -0.41 | -109.72 | -147.13 | -2.41 | -1147.83 | -254.41 | -12.91 | -597.84 | -2056.06 | 6.65 | 135.82 | 578.57 | 0.48 | 433.33 | 633.33 | 36.62 | 148.93 | 649.19 | -1.0 | -150.0 | -2.04 | -0.08 | -233.33 | 93.39 | 1.83 | 3.39 | -22.13 | 0.07 | 40.0 | -46.15 | -240.11 | -182.68 | -377.22 |
| 24Q2 (18) | 5.46 | 992.0 | 55.56 | -7.31 | -95.45 | -8222.22 | 4.22 | 397.18 | 4.2 | 0.23 | 121.5 | 146.94 | -1.85 | 42.9 | -151.39 | 2.82 | 24.23 | 149.56 | 0.09 | 106.21 | 200.0 | 14.71 | 22.09 | 144.35 | -0.4 | 32.2 | 66.1 | 0.06 | -60.0 | 185.71 | 1.77 | 2.31 | -14.9 | 0.05 | -37.5 | -50.0 | 290.43 | 1038.47 | 74.59 |
| 24Q1 (17) | 0.5 | -77.38 | -86.67 | -3.74 | -426.76 | -192.19 | -1.42 | 53.14 | 77.13 | -1.07 | -170.39 | -2040.0 | -3.24 | -316.0 | -231.17 | 2.27 | 104.5 | 136.46 | -1.45 | -4933.33 | -14600.0 | 12.05 | 116.55 | 119.89 | -0.59 | 37.23 | 7.81 | 0.15 | 118.29 | 115.96 | 1.73 | -31.89 | -15.2 | 0.08 | 300.0 | 14.29 | 25.51 | -80.61 | -92.04 |
| 23Q4 (16) | 2.21 | 100.91 | -45.02 | -0.71 | -61.36 | -73.17 | -3.03 | -448.28 | 23.48 | 1.52 | 323.53 | 60.0 | 1.5 | 127.27 | -58.45 | 1.11 | 13.27 | -18.38 | 0.03 | 133.33 | -40.0 | 5.56 | 13.83 | -17.36 | -0.94 | 4.08 | 29.85 | -0.82 | 32.23 | 4.65 | 2.54 | 8.09 | -14.77 | -0.04 | -130.77 | -140.0 | 131.55 | 51.88 | -27.35 |
| 23Q3 (15) | 1.1 | -68.66 | -17.29 | -0.44 | -588.89 | -331.58 | 0.87 | -78.52 | 120.05 | -0.68 | -38.78 | -457.89 | 0.66 | -81.67 | -56.58 | 0.98 | -13.27 | -9.26 | -0.09 | 0.0 | 59.09 | 4.89 | -18.81 | -5.55 | -0.98 | 16.95 | -78.18 | -1.21 | -1628.57 | -3125.0 | 2.35 | 12.98 | 9.3 | 0.13 | 30.0 | 18.18 | 86.61 | -47.93 | 49.78 |
| 23Q2 (14) | 3.51 | -6.4 | 1070.0 | 0.09 | 107.03 | 108.82 | 4.05 | 165.22 | 13400.0 | -0.49 | -880.0 | 51.49 | 3.6 | 45.75 | 600.0 | 1.13 | 17.71 | 31.4 | -0.09 | -1000.0 | 0.0 | 6.02 | 9.87 | 43.02 | -1.18 | -84.38 | -553.85 | -0.07 | 92.55 | -123.33 | 2.08 | 1.96 | -1.42 | 0.1 | 42.86 | -37.5 | 166.35 | -48.1 | 1325.07 |
| 23Q1 (13) | 3.75 | -6.72 | 130.06 | -1.28 | -212.2 | 70.64 | -6.21 | -56.82 | -179.01 | -0.05 | -105.26 | -114.29 | 2.47 | -31.58 | 190.48 | 0.96 | -29.41 | -67.01 | 0.01 | -80.0 | 125.0 | 5.48 | -18.61 | -70.08 | -0.64 | 52.24 | 42.86 | -0.94 | -9.3 | 3.09 | 2.04 | -31.54 | 1.49 | 0.07 | -30.0 | -63.16 | 320.51 | 77.0 | 141.86 |
| 22Q4 (12) | 4.02 | 202.26 | 957.89 | -0.41 | -315.79 | -217.14 | -3.96 | 8.76 | -244.35 | 0.95 | 400.0 | 955.56 | 3.61 | 137.5 | 394.52 | 1.36 | 25.93 | 122.95 | 0.05 | 122.73 | 600.0 | 6.73 | 30.1 | 100.21 | -1.34 | -143.64 | 14.65 | -0.86 | -2250.0 | -16.22 | 2.98 | 38.6 | -1.32 | 0.1 | -9.09 | -44.44 | 181.08 | 213.15 | 1072.26 |
| 22Q3 (11) | 1.33 | 343.33 | -65.72 | 0.19 | 118.63 | 119.19 | -4.34 | -14566.67 | -39.55 | 0.19 | 118.81 | 371.43 | 1.52 | 311.11 | -47.4 | 1.08 | 25.58 | 56.52 | -0.22 | -144.44 | 4.35 | 5.17 | 22.93 | 48.12 | -0.55 | -311.54 | 20.29 | 0.04 | -86.67 | 104.44 | 2.15 | 1.9 | 13.76 | 0.11 | -31.25 | -21.43 | 57.83 | 395.38 | -83.16 |
| 22Q2 (10) | 0.3 | -81.6 | 155.56 | -1.02 | 76.61 | -326.67 | 0.03 | -99.62 | 100.88 | -1.01 | -388.57 | 0 | -0.72 | 73.63 | -700.0 | 0.86 | -70.45 | 72.0 | -0.09 | -125.0 | -550.0 | 4.21 | -77.01 | 61.48 | 0.26 | 123.21 | 116.67 | 0.3 | 130.93 | 138.46 | 2.11 | 4.98 | -3.21 | 0.16 | -15.79 | 33.33 | 11.67 | -91.19 | 132.86 |
| 22Q1 (9) | 1.63 | 328.95 | 94.05 | -4.36 | -1345.71 | -99.09 | 7.86 | 783.48 | 1022.86 | 0.35 | 288.89 | 136.84 | -2.73 | -473.97 | -102.22 | 2.91 | 377.05 | 259.26 | -0.04 | -300.0 | 50.0 | 18.31 | 444.6 | 299.96 | -1.12 | 28.66 | -148.89 | -0.97 | -31.08 | 2.02 | 2.01 | -33.44 | -9.87 | 0.19 | 5.56 | 35.71 | 132.52 | 757.89 | 117.71 |
| 21Q4 (8) | 0.38 | -90.21 | -85.38 | 0.35 | 135.35 | 600.0 | -1.15 | 63.02 | 62.3 | 0.09 | 228.57 | -52.63 | 0.73 | -74.74 | -72.45 | 0.61 | -11.59 | -28.24 | -0.01 | 95.65 | -101.56 | 3.36 | -3.75 | -32.19 | -1.57 | -127.54 | 7.65 | -0.74 | 17.78 | 76.28 | 3.02 | 59.79 | 0.67 | 0.18 | 28.57 | -30.77 | 15.45 | -95.5 | -99.17 |
| 21Q3 (7) | 3.88 | 818.52 | 23.96 | -0.99 | -320.0 | 59.76 | -3.11 | 8.26 | -193.96 | -0.07 | 0 | -158.33 | 2.89 | 3311.11 | 331.34 | 0.69 | 38.0 | -35.51 | -0.23 | -1250.0 | -188.46 | 3.49 | 34.02 | -41.26 | -0.69 | -675.0 | 4.17 | -0.9 | -15.38 | 53.85 | 1.89 | -13.3 | -8.25 | 0.14 | 16.67 | -36.36 | 343.36 | 1066.5 | -63.8 |
| 21Q2 (6) | -0.54 | -164.29 | -112.11 | 0.45 | 120.55 | 25.0 | -3.39 | -584.29 | -14.92 | 0 | 100.0 | -100.0 | -0.09 | 93.33 | -101.87 | 0.5 | -38.27 | 72.41 | 0.02 | 125.0 | 133.33 | 2.61 | -43.07 | 34.21 | 0.12 | 126.67 | 135.29 | -0.78 | 21.21 | 49.02 | 2.18 | -2.24 | 0.93 | 0.12 | -14.29 | 9.09 | -35.53 | -158.36 | -105.89 |
| 21Q1 (5) | 0.84 | -67.69 | 95.35 | -2.19 | -4480.0 | -192.0 | 0.7 | 122.95 | 133.18 | -0.95 | -600.0 | -196.88 | -1.35 | -150.94 | -321.88 | 0.81 | -4.71 | -17.35 | -0.08 | -112.5 | 70.37 | 4.58 | -7.67 | -26.55 | -0.45 | 73.53 | 78.16 | -0.99 | 68.27 | 58.23 | 2.23 | -25.67 | 3.24 | 0.14 | -46.15 | -12.5 | 60.87 | -96.72 | 0 |
| 20Q4 (4) | 2.6 | -16.93 | 0.0 | 0.05 | 102.03 | 0.0 | -3.05 | -192.15 | 0.0 | 0.19 | 58.33 | 0.0 | 2.65 | 295.52 | 0.0 | 0.85 | -20.56 | 0.0 | 0.64 | 146.15 | 0.0 | 4.96 | -16.62 | 0.0 | -1.7 | -136.11 | 0.0 | -3.12 | -60.0 | 0.0 | 3.0 | 45.63 | 0.0 | 0.26 | 18.18 | 0.0 | 1857.14 | 95.8 | 0.0 |
| 20Q3 (3) | 3.13 | -29.82 | 0.0 | -2.46 | -783.33 | 0.0 | 3.31 | 212.2 | 0.0 | 0.12 | -79.31 | 0.0 | 0.67 | -86.1 | 0.0 | 1.07 | 268.97 | 0.0 | 0.26 | 533.33 | 0.0 | 5.95 | 206.21 | 0.0 | -0.72 | -111.76 | 0.0 | -1.95 | -27.45 | 0.0 | 2.06 | -4.63 | 0.0 | 0.22 | 100.0 | 0.0 | 948.48 | 57.37 | 0.0 |
| 20Q2 (2) | 4.46 | 937.21 | 0.0 | 0.36 | 148.0 | 0.0 | -2.95 | -39.81 | 0.0 | 0.58 | 281.25 | 0.0 | 4.82 | 1606.25 | 0.0 | 0.29 | -70.41 | 0.0 | -0.06 | 77.78 | 0.0 | 1.94 | -68.84 | 0.0 | -0.34 | 83.5 | 0.0 | -1.53 | 35.44 | 0.0 | 2.16 | 0.0 | 0.0 | 0.11 | -31.25 | 0.0 | 602.70 | 0 | 0.0 |
| 20Q1 (1) | 0.43 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | -2.11 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 6.23 | 0.0 | 0.0 | -2.06 | 0.0 | 0.0 | -2.37 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
