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) | 1.09 | 0 | -0.41 | 0 | 4.58 | 0 | 0.03 | 0 | 0.68 | 0 | 0.28 | 47.37 | -0.01 | 0 | 0.80 | 77.53 | -0.48 | 0 | 1.44 | -72.93 | 0.69 | 0.0 | 0.02 | -33.33 | 50.70 | 0 |
| 2023 (9) | -1.05 | 0 | -5.4 | 0 | -5.55 | 0 | -0.32 | 0 | -6.45 | 0 | 0.19 | -29.63 | -0.15 | 0 | 0.45 | -12.45 | 1.43 | -46.04 | 5.32 | 16.16 | 0.69 | -11.54 | 0.03 | 0.0 | -17.38 | 0 |
| 2022 (8) | 10.76 | 0 | 4.84 | 0 | -5.02 | 0 | 0.16 | -5.88 | 15.6 | 0 | 0.27 | 22.73 | -0.3 | 0 | 0.51 | -8.85 | 2.65 | 440.82 | 4.58 | 130.15 | 0.78 | -6.02 | 0.03 | -25.0 | 199.63 | 0 |
| 2021 (7) | -2.82 | 0 | -3.87 | 0 | 7.93 | 290.64 | 0.17 | 0 | -6.69 | 0 | 0.22 | 15.79 | 0 | 0 | 0.56 | 4.74 | 0.49 | 4.26 | 1.99 | 895.0 | 0.83 | 5.06 | 0.04 | 33.33 | -98.60 | 0 |
| 2020 (6) | 0.17 | -97.79 | -12.86 | 0 | 2.03 | 0 | -0.3 | 0 | -12.69 | 0 | 0.19 | -52.5 | 0 | 0 | 0.54 | -49.67 | 0.47 | 42.42 | 0.2 | -93.71 | 0.79 | 14.49 | 0.03 | -25.0 | 16.67 | -91.54 |
| 2019 (5) | 7.7 | 283.08 | 1.87 | 0 | -5.04 | 0 | 0.19 | 90.0 | 9.57 | 466.27 | 0.4 | 33.33 | 0 | 0 | 1.07 | 40.9 | 0.33 | -78.15 | 3.18 | 12.77 | 0.69 | 122.58 | 0.04 | -20.0 | 196.93 | 211.56 |
| 2018 (4) | 2.01 | 548.39 | -0.32 | 0 | 0.76 | 0 | 0.1 | -88.24 | 1.69 | 0 | 0.3 | 200.0 | 0 | 0 | 0.76 | 204.63 | 1.51 | -30.41 | 2.82 | 377.97 | 0.31 | 3.33 | 0.05 | 0.0 | 63.21 | 91.66 |
| 2017 (3) | 0.31 | -93.65 | -0.5 | 0 | -0.88 | 0 | 0.85 | 0 | -0.19 | 0 | 0.1 | -9.09 | -0.4 | 0 | 0.25 | -8.27 | 2.17 | -5.65 | 0.59 | -63.58 | 0.3 | -16.67 | 0.05 | 25.0 | 32.98 | -86.35 |
| 2016 (2) | 4.88 | -20.91 | -4.43 | 0 | -2.42 | 0 | -1.15 | 0 | 0.45 | -93.45 | 0.11 | -31.25 | 0.46 | 130.0 | 0.27 | -21.79 | 2.3 | -15.44 | 1.62 | -56.1 | 0.36 | -12.2 | 0.04 | 100.0 | 241.58 | 61.32 |
| 2015 (1) | 6.17 | 254.6 | 0.7 | 0 | -2.05 | 0 | 0.83 | 388.24 | 6.87 | 324.07 | 0.16 | -33.33 | 0.2 | 0 | 0.35 | -25.24 | 2.72 | -31.66 | 3.69 | 8.85 | 0.41 | 0.0 | 0.02 | -50.0 | 149.76 | 230.5 |
| 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) | 1.83 | 255.08 | 306.67 | 0.08 | 233.33 | 108.0 | -0.57 | -149.57 | -119.23 | -0.1 | -176.92 | -350.0 | 1.91 | 254.03 | 447.27 | 0.06 | -50.0 | -45.45 | -0.01 | 0 | 93.33 | 0.60 | -52.83 | -41.82 | 0.31 | 219.23 | -50.0 | 1.41 | 347.37 | 1510.0 | 0.18 | 5.88 | 12.5 | 0.01 | 0 | 0.0 | 114.38 | 0 | -82.21 |
| 24Q3 (19) | -1.18 | 64.99 | -163.44 | -0.06 | 60.0 | 94.34 | 1.15 | -47.73 | 138.98 | 0.13 | 150.0 | 181.25 | -1.24 | 64.77 | -255.0 | 0.12 | 200.0 | 100.0 | 0 | 0 | 0 | 1.26 | 140.25 | 110.96 | -0.26 | 13.33 | -236.84 | -0.57 | -337.5 | -134.13 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 24Q2 (18) | -3.37 | -188.45 | -587.76 | -0.15 | 48.28 | 81.71 | 2.2 | 22.22 | 247.65 | -0.26 | -200.0 | -23.81 | -3.52 | -200.0 | -168.7 | 0.04 | -33.33 | 300.0 | 0 | 0 | 0 | 0.53 | -30.88 | 531.05 | -0.3 | -30.43 | -149.18 | 0.24 | -33.33 | -92.9 | 0.17 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | -821.95 | -216.5 | -5871.73 |
| 24Q1 (17) | 3.81 | 746.67 | 232.75 | -0.29 | 71.0 | 88.49 | 1.8 | 792.31 | 311.76 | 0.26 | 550.0 | 2500.0 | 3.52 | 740.0 | 165.31 | 0.06 | -45.45 | 0 | 0 | 100.0 | 0 | 0.76 | -25.73 | 0 | -0.23 | -137.1 | -2400.0 | 0.36 | 460.0 | -5.26 | 0.17 | 6.25 | -5.56 | 0.01 | 0.0 | 0.0 | 705.56 | 9.75 | 240.13 |
| 23Q4 (16) | 0.45 | -75.81 | -84.21 | -1.0 | 5.66 | -157.14 | -0.26 | 91.19 | 90.78 | 0.04 | 125.0 | 300.0 | -0.55 | -168.75 | -111.96 | 0.11 | 83.33 | 0 | -0.15 | 0 | 65.91 | 1.03 | 71.03 | 0 | 0.62 | 226.32 | 8.77 | -0.1 | -105.99 | 0.0 | 0.16 | -5.88 | -11.11 | 0.01 | 0 | 0.0 | 642.86 | 535.94 | -79.7 |
| 23Q3 (15) | 1.86 | 479.59 | -60.59 | -1.06 | -29.27 | -120.42 | -2.95 | -97.99 | -180.95 | -0.16 | 23.81 | -172.73 | 0.8 | 161.07 | -91.93 | 0.06 | 500.0 | 200.0 | 0 | 0 | -100.0 | 0.60 | 618.68 | 235.66 | 0.19 | -68.85 | -51.28 | 1.67 | -50.59 | -12.11 | 0.17 | 0.0 | -19.05 | 0 | -100.0 | -100.0 | 101.09 | 834.43 | -54.6 |
| 23Q2 (14) | -0.49 | 82.93 | -114.16 | -0.82 | 67.46 | -300.0 | -1.49 | -75.29 | 28.37 | -0.21 | -2200.0 | -450.0 | -1.31 | 75.7 | -133.85 | 0.01 | 0 | -95.0 | 0 | 0 | -100.0 | 0.08 | 0 | -93.48 | 0.61 | 6000.0 | -51.97 | 3.38 | 789.47 | 95.38 | 0.17 | -5.56 | -10.53 | 0.01 | 0.0 | 0.0 | -13.76 | 97.27 | -107.68 |
| 23Q1 (13) | -2.87 | -200.7 | -925.0 | -2.52 | -244.0 | -0.4 | -0.85 | 69.86 | -191.4 | 0.01 | 150.0 | 111.11 | -5.39 | -217.17 | -93.19 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | -0.00 | 0 | -100.0 | 0.01 | -98.25 | -97.62 | 0.38 | 480.0 | -63.81 | 0.18 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | -503.51 | -115.9 | -2165.79 |
| 22Q4 (12) | 2.85 | -39.62 | 75.93 | 1.75 | -66.28 | 1446.15 | -2.82 | -168.57 | -1181.82 | -0.02 | -109.09 | -111.76 | 4.6 | -53.58 | 208.72 | 0 | -100.0 | -100.0 | -0.44 | -588.89 | -175.0 | -0.00 | -100.0 | -100.0 | 0.57 | 46.15 | 235.29 | -0.1 | -105.26 | -111.63 | 0.18 | -14.29 | -18.18 | 0.01 | 0.0 | 0.0 | 3166.67 | 1322.32 | 2030.66 |
| 22Q3 (11) | 4.72 | 36.42 | 6000.0 | 5.19 | 1165.85 | 5866.67 | -1.05 | 49.52 | -238.16 | 0.22 | 266.67 | 0 | 9.91 | 156.07 | 5929.41 | 0.02 | -90.0 | -33.33 | 0.09 | 50.0 | -57.14 | 0.18 | -86.04 | -45.36 | 0.39 | -69.29 | 550.0 | 1.9 | 9.83 | 1287.5 | 0.21 | 10.53 | 5.0 | 0.01 | 0.0 | 0.0 | 222.64 | 24.19 | 239.15 |
| 22Q2 (10) | 3.46 | 1335.71 | 222.26 | 0.41 | 116.33 | 110.73 | -2.08 | -323.66 | -147.82 | 0.06 | 166.67 | -33.33 | 3.87 | 238.71 | 158.2 | 0.2 | 300.0 | 185.71 | 0.06 | 0 | 220.0 | 1.28 | 243.19 | 73.29 | 1.27 | 202.38 | 1170.0 | 1.73 | 64.76 | 133.78 | 0.19 | -5.0 | -9.52 | 0.01 | 0.0 | 0.0 | 179.27 | 906.74 | 160.81 |
| 22Q1 (9) | -0.28 | -117.28 | 81.7 | -2.51 | -1830.77 | -1494.44 | 0.93 | 522.73 | -69.41 | -0.09 | -152.94 | 0.0 | -2.79 | -287.25 | -106.67 | 0.05 | -28.57 | -16.67 | 0 | 100.0 | 0 | 0.37 | -42.9 | -40.28 | 0.42 | 147.06 | 162.5 | 1.05 | 22.09 | 90.91 | 0.2 | -9.09 | -4.76 | 0.01 | 0.0 | 0.0 | -22.22 | -114.95 | 88.82 |
| 21Q4 (8) | 1.62 | 2125.0 | 169.83 | -0.13 | -44.44 | 81.43 | -0.22 | -128.95 | -123.16 | 0.17 | 0 | 165.38 | 1.49 | 976.47 | 149.34 | 0.07 | 133.33 | 250.0 | -0.16 | -176.19 | -145.71 | 0.65 | 99.81 | 198.41 | 0.17 | 183.33 | 325.0 | 0.86 | 637.5 | 396.55 | 0.22 | 10.0 | 10.0 | 0.01 | 0.0 | 0.0 | 148.62 | 192.89 | 0 |
| 21Q3 (7) | -0.08 | 97.17 | -104.35 | -0.09 | 97.64 | 97.9 | 0.76 | -82.53 | -46.1 | 0 | -100.0 | 0 | -0.17 | 97.44 | 93.06 | 0.03 | -57.14 | -50.0 | 0.21 | 520.0 | 161.76 | 0.33 | -55.74 | -47.22 | 0.06 | -40.0 | -64.71 | -0.16 | -121.62 | -300.0 | 0.2 | -4.76 | 0.0 | 0.01 | 0.0 | 0.0 | -160.00 | 45.72 | -114.78 |
| 21Q2 (6) | -2.83 | -84.97 | -528.79 | -3.82 | -2222.22 | -122.09 | 4.35 | 43.09 | 1991.3 | 0.09 | 200.0 | 200.0 | -6.65 | -392.59 | -527.36 | 0.07 | 16.67 | 16.67 | -0.05 | 0 | -400.0 | 0.74 | 18.27 | 18.39 | 0.1 | -37.5 | -69.7 | 0.74 | 34.55 | 105.56 | 0.21 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -294.79 | -48.36 | -359.06 |
| 21Q1 (5) | -1.53 | 34.05 | -2650.0 | 0.18 | 125.71 | 102.93 | 3.04 | 220.0 | 1788.89 | -0.09 | 65.38 | -169.23 | -1.35 | 55.3 | 77.83 | 0.06 | 200.0 | 50.0 | 0 | -100.0 | 0 | 0.62 | 185.33 | 6.45 | 0.16 | 300.0 | 366.67 | 0.55 | 289.66 | 223.53 | 0.21 | 5.0 | 16.67 | 0.01 | 0.0 | 0.0 | -198.70 | 0 | -1292.21 |
| 20Q4 (4) | -2.32 | -226.09 | 0.0 | -0.7 | 83.68 | 0.0 | 0.95 | -32.62 | 0.0 | -0.26 | 0 | 0.0 | -3.02 | -23.27 | 0.0 | 0.02 | -66.67 | 0.0 | 0.35 | 202.94 | 0.0 | 0.22 | -64.66 | 0.0 | 0.04 | -76.47 | 0.0 | -0.29 | -625.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q3 (3) | 1.84 | 178.79 | 0.0 | -4.29 | -149.42 | 0.0 | 1.41 | 713.04 | 0.0 | 0 | 100.0 | 0.0 | -2.45 | -131.13 | 0.0 | 0.06 | 0.0 | 0.0 | -0.34 | -3300.0 | 0.0 | 0.62 | -0.72 | 0.0 | 0.17 | -48.48 | 0.0 | -0.04 | -111.11 | 0.0 | 0.2 | -4.76 | 0.0 | 0.01 | 0.0 | 0.0 | 1082.35 | 851.16 | 0.0 |
| 20Q2 (2) | 0.66 | 1000.0 | 0.0 | -1.72 | 72.03 | 0.0 | -0.23 | -27.78 | 0.0 | -0.09 | -169.23 | 0.0 | -1.06 | 82.59 | 0.0 | 0.06 | 50.0 | 0.0 | -0.01 | 0 | 0.0 | 0.62 | 6.34 | 0.0 | 0.33 | 650.0 | 0.0 | 0.36 | 111.76 | 0.0 | 0.21 | 16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 113.79 | 582.76 | 0.0 |
| 20Q1 (1) | 0.06 | 0.0 | 0.0 | -6.15 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -6.09 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 16.67 | 0.0 | 0.0 |
