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) | 10.08 | -20.75 | -4.7 | 0 | -4.63 | 0 | 1.0 | 614.29 | 5.38 | -87.25 | 2.21 | 2.79 | -0.3 | 0 | 4.20 | -6.06 | 4.11 | 109.69 | 4.95 | 86.79 | 4.0 | -9.5 | 0.21 | 16.67 | 110.04 | -37.28 |
| 2023 (9) | 12.72 | -3.93 | 29.46 | 0 | -49.16 | 0 | 0.14 | 0 | 42.18 | 502.57 | 2.15 | -58.73 | -0.51 | 0 | 4.47 | -49.67 | 1.96 | -34.45 | 2.65 | -56.7 | 4.42 | -2.64 | 0.18 | 157.14 | 175.45 | 42.19 |
| 2022 (8) | 13.24 | 72.62 | -6.24 | 0 | -4.12 | 0 | -1.66 | 0 | 7.0 | 0 | 5.21 | 14.0 | -0.33 | 0 | 8.88 | 49.91 | 2.99 | -68.23 | 6.12 | -47.74 | 4.54 | 4.13 | 0.07 | -46.15 | 123.39 | 160.62 |
| 2021 (7) | 7.67 | 24.31 | -30.11 | 0 | 16.34 | 0 | -0.46 | 0 | -22.44 | 0 | 4.57 | 14.25 | -8.21 | 0 | 5.92 | -4.57 | 9.41 | 29.44 | 11.71 | 107.99 | 4.36 | -0.91 | 0.13 | -43.48 | 47.35 | -21.27 |
| 2020 (6) | 6.17 | -29.32 | 8.57 | 700.93 | -0.03 | 0 | -0.13 | 0 | 14.74 | 50.41 | 4.0 | 170.27 | -0.16 | 0 | 6.21 | 90.68 | 7.27 | 65.23 | 5.63 | 70.61 | 4.4 | 109.52 | 0.23 | 4.55 | 60.14 | -61.29 |
| 2019 (5) | 8.73 | 235.77 | 1.07 | -92.05 | -12.9 | 0 | 1.46 | 0 | 9.8 | -38.98 | 1.48 | -14.94 | -0.03 | 0 | 3.25 | -44.4 | 4.4 | 0 | 3.3 | -81.13 | 2.1 | 176.32 | 0.22 | 214.29 | 155.34 | 994.54 |
| 2018 (4) | 2.6 | -20.97 | 13.46 | 0 | -16.81 | 0 | -0.04 | 0 | 16.06 | 0 | 1.74 | 194.92 | -0.03 | 0 | 5.85 | 190.25 | -2.31 | 0 | 17.49 | 657.14 | 0.76 | 18.75 | 0.07 | 133.33 | 14.19 | -87.15 |
| 2017 (3) | 3.29 | 0 | -30.83 | 0 | 31.87 | 0 | 2.98 | 0 | -27.54 | 0 | 0.59 | 5.36 | 1.66 | -78.07 | 2.02 | -7.75 | 1.67 | 626.09 | 2.31 | 0 | 0.64 | 10.34 | 0.03 | -40.0 | 110.40 | 0 |
| 2016 (2) | -0.97 | 0 | 4.32 | 0 | -1.71 | 0 | -3.35 | 0 | 3.35 | 346.67 | 0.56 | 300.0 | 7.57 | 0 | 2.19 | 132.25 | 0.23 | -47.73 | -0.46 | 0 | 0.58 | 70.59 | 0.05 | 25.0 | -570.59 | 0 |
| 2015 (1) | 5.08 | -51.89 | -4.33 | 0 | -1.19 | 0 | 0.07 | 600.0 | 0.75 | -91.81 | 0.14 | -61.11 | 0 | 0 | 0.94 | -57.32 | 0.44 | -45.68 | 0.41 | -66.67 | 0.34 | 21.43 | 0.04 | -20.0 | 643.04 | -5.01 |
| 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) | 3.54 | 121.25 | -6.1 | -4.52 | -225.56 | -45.81 | -0.61 | 81.06 | 89.75 | 0.62 | 6100.0 | 82.35 | -0.98 | -118.85 | -246.27 | 0.82 | 74.47 | 331.58 | -0.02 | 66.67 | 0.0 | 6.47 | 90.03 | 300.58 | 0.83 | -31.97 | 196.43 | 1.17 | 13.59 | 277.27 | 1.01 | 3.06 | -8.18 | 0.06 | 20.0 | 20.0 | 158.04 | 103.47 | -79.46 |
| 24Q3 (19) | 1.6 | 25.0 | -33.61 | 3.6 | 153.25 | -81.74 | -3.22 | -177.59 | 87.31 | 0.01 | -96.97 | 104.35 | 5.2 | 194.89 | -76.5 | 0.47 | 62.07 | -34.72 | -0.06 | 60.0 | -100.0 | 3.41 | 70.41 | -40.68 | 1.22 | -26.51 | 45.24 | 1.03 | -46.91 | -25.9 | 0.98 | -2.0 | -10.09 | 0.05 | 0.0 | 0.0 | 77.67 | 81.43 | -18.46 |
| 24Q2 (18) | 1.28 | -65.03 | -50.0 | -6.76 | -326.09 | -256.84 | -1.16 | -422.22 | 87.01 | 0.33 | 725.0 | 294.12 | -5.48 | -182.41 | -179.77 | 0.29 | -54.69 | -52.46 | -0.15 | -150.0 | -200.0 | 2.00 | -63.59 | -58.72 | 1.66 | 315.0 | 104.94 | 1.94 | 142.5 | 7.18 | 1.0 | -0.99 | -9.91 | 0.05 | 0.0 | 0.0 | 42.81 | -78.24 | -50.33 |
| 24Q1 (17) | 3.66 | -2.92 | -8.27 | 2.99 | 196.45 | -64.95 | 0.36 | 106.05 | 104.04 | 0.04 | -88.24 | -80.95 | 6.65 | 892.54 | -46.88 | 0.64 | 236.84 | 3.23 | -0.06 | -200.0 | 85.37 | 5.49 | 239.73 | -0.85 | 0.4 | 42.86 | 900.0 | 0.8 | 221.21 | 566.67 | 1.01 | -8.18 | -10.62 | 0.05 | 0.0 | 66.67 | 196.77 | -74.42 | -36.87 |
| 23Q4 (16) | 3.77 | 56.43 | -10.87 | -3.1 | -115.72 | -559.57 | -5.95 | 76.55 | -412.93 | 0.34 | 247.83 | 950.0 | 0.67 | -96.97 | -82.18 | 0.19 | -73.61 | -69.84 | -0.02 | 33.33 | 88.89 | 1.62 | -71.86 | -67.25 | 0.28 | -66.67 | -3.45 | -0.66 | -147.48 | -1200.0 | 1.1 | 0.92 | -2.65 | 0.05 | 0.0 | 150.0 | 769.39 | 707.7 | 120.08 |
| 23Q3 (15) | 2.41 | -5.86 | -48.28 | 19.72 | 357.54 | 1061.95 | -25.37 | -184.1 | -768.84 | -0.23 | -35.29 | -360.0 | 22.13 | 222.13 | 747.89 | 0.72 | 18.03 | -23.4 | -0.03 | 40.0 | 76.92 | 5.74 | 18.6 | -8.07 | 0.84 | 3.7 | 20.0 | 1.39 | -23.2 | -21.91 | 1.09 | -1.8 | -5.22 | 0.05 | 0.0 | 150.0 | 95.26 | 10.51 | -39.7 |
| 23Q2 (14) | 2.56 | -35.84 | -12.63 | 4.31 | -49.47 | 228.27 | -8.93 | -0.34 | -1540.32 | -0.17 | -180.95 | 84.4 | 6.87 | -45.13 | 1697.67 | 0.61 | -1.61 | -59.87 | -0.05 | 87.8 | -150.0 | 4.84 | -12.54 | -49.64 | 0.81 | 1925.0 | -24.3 | 1.81 | 1408.33 | 5.23 | 1.11 | -1.77 | -3.48 | 0.05 | 66.67 | 150.0 | 86.20 | -72.35 | -14.98 |
| 23Q1 (13) | 3.99 | -5.67 | 180.99 | 8.53 | 1914.89 | 2469.44 | -8.9 | -667.24 | -1248.48 | 0.21 | 625.0 | 144.68 | 12.52 | 232.98 | 1081.13 | 0.62 | -1.59 | -70.75 | -0.41 | -127.78 | 0 | 5.54 | 12.21 | -60.68 | 0.04 | -86.21 | -95.65 | 0.12 | 100.0 | -95.31 | 1.13 | 0.0 | 1.8 | 0.03 | 50.0 | 50.0 | 311.72 | -10.83 | 710.03 |
| 22Q4 (12) | 4.23 | -9.23 | -5.37 | -0.47 | 77.07 | 92.93 | -1.16 | 60.27 | 57.97 | -0.04 | 20.0 | -113.79 | 3.76 | 44.06 | 272.48 | 0.63 | -32.98 | -28.41 | -0.18 | -38.46 | -800.0 | 4.93 | -21.01 | -2.68 | 0.29 | -58.57 | -80.92 | 0.06 | -96.63 | -96.65 | 1.13 | -1.74 | 3.67 | 0.02 | 0.0 | -33.33 | 349.59 | 121.3 | 127.58 |
| 22Q3 (11) | 4.66 | 59.04 | 53.29 | -2.05 | 38.99 | -54.14 | -2.92 | -570.97 | -36.45 | -0.05 | 95.41 | 91.8 | 2.61 | 706.98 | 52.63 | 0.94 | -38.16 | -26.56 | -0.13 | -550.0 | -225.0 | 6.25 | -35.03 | 4.37 | 0.7 | -34.58 | -75.09 | 1.78 | 3.49 | -54.01 | 1.15 | 0.0 | 3.6 | 0.02 | 0.0 | -33.33 | 157.97 | 55.81 | 160.33 |
| 22Q2 (10) | 2.93 | 106.34 | 225.56 | -3.36 | -833.33 | -234.4 | 0.62 | 193.94 | 128.31 | -1.09 | -131.91 | -581.25 | -0.43 | -140.57 | -112.65 | 1.52 | -28.3 | -12.14 | -0.02 | 0 | -100.0 | 9.61 | -31.7 | 18.04 | 1.07 | 16.3 | -69.25 | 1.72 | -32.81 | -52.35 | 1.15 | 3.6 | 5.5 | 0.02 | 0.0 | -33.33 | 101.38 | 163.46 | 432.83 |
| 22Q1 (9) | 1.42 | -68.23 | 289.33 | -0.36 | 94.59 | 98.54 | -0.66 | 76.09 | -102.82 | -0.47 | -262.07 | -2450.0 | 1.06 | 148.62 | 104.18 | 2.12 | 140.91 | 216.42 | 0 | 100.0 | 100.0 | 14.08 | 177.7 | 260.75 | 0.92 | -39.47 | -42.5 | 2.56 | 43.02 | 4.92 | 1.11 | 1.83 | 3.74 | 0.02 | -33.33 | -50.0 | 38.48 | -74.95 | 282.15 |
| 21Q4 (8) | 4.47 | 47.04 | 6.94 | -6.65 | -400.0 | -278.28 | -2.76 | -28.97 | -60.47 | 0.29 | 147.54 | 31.82 | -2.18 | -227.49 | -127.56 | 0.88 | -31.25 | -30.16 | -0.02 | 50.0 | 0 | 5.07 | -15.29 | -30.6 | 1.52 | -45.91 | -17.39 | 1.79 | -53.75 | 23.45 | 1.09 | -1.8 | -22.14 | 0.03 | 0.0 | -40.0 | 153.61 | 153.15 | 6.57 |
| 21Q3 (7) | 3.04 | 237.78 | 100.0 | -1.33 | -153.2 | 80.61 | -2.14 | 2.28 | -161.32 | -0.61 | -281.25 | -144.0 | 1.71 | -49.71 | 132.02 | 1.28 | -26.01 | 29.29 | -0.04 | -300.0 | 98.48 | 5.98 | -26.53 | 9.83 | 2.81 | -19.25 | 9.77 | 3.87 | 7.2 | 202.34 | 1.11 | 1.83 | 37.04 | 0.03 | 0.0 | -50.0 | 60.68 | 218.9 | -14.17 |
| 21Q2 (6) | 0.9 | 220.0 | 336.84 | 2.5 | 110.15 | 64.47 | -2.19 | -109.35 | -262.22 | -0.16 | -900.0 | 36.0 | 3.4 | 113.4 | 198.25 | 1.73 | 158.21 | 917.65 | -0.01 | 99.88 | -107.69 | 8.15 | 108.73 | 446.67 | 3.48 | 117.5 | 140.0 | 3.61 | 47.95 | 101.68 | 1.09 | 1.87 | 118.0 | 0.03 | -25.0 | -62.5 | 19.03 | 190.06 | 218.67 |
| 21Q1 (5) | -0.75 | -117.94 | -145.73 | -24.63 | -760.32 | -2223.58 | 23.42 | 1461.63 | 1132.63 | 0.02 | -90.91 | -94.87 | -25.38 | -420.86 | -4475.86 | 0.67 | -46.83 | 71.79 | -8.16 | 0 | -40700.0 | 3.90 | -46.58 | -11.65 | 1.6 | -13.04 | 125.35 | 2.44 | 68.28 | 121.82 | 1.07 | -23.57 | 105.77 | 0.04 | -20.0 | -50.0 | -21.13 | -114.66 | -121.9 |
| 20Q4 (4) | 4.18 | 175.0 | 0.0 | 3.73 | 154.37 | 0.0 | -1.72 | -149.28 | 0.0 | 0.22 | 188.0 | 0.0 | 7.91 | 248.13 | 0.0 | 1.26 | 27.27 | 0.0 | 0 | 100.0 | 0.0 | 7.30 | 34.06 | 0.0 | 1.84 | -28.12 | 0.0 | 1.45 | 13.28 | 0.0 | 1.4 | 72.84 | 0.0 | 0.05 | -16.67 | 0.0 | 144.14 | 103.88 | 0.0 |
| 20Q3 (3) | 1.52 | 500.0 | 0.0 | -6.86 | -551.32 | 0.0 | 3.49 | 158.52 | 0.0 | -0.25 | 0.0 | 0.0 | -5.34 | -568.42 | 0.0 | 0.99 | 482.35 | 0.0 | -2.64 | -2130.77 | 0.0 | 5.45 | 265.69 | 0.0 | 2.56 | 76.55 | 0.0 | 1.28 | -28.49 | 0.0 | 0.81 | 62.0 | 0.0 | 0.06 | -25.0 | 0.0 | 70.70 | 540.93 | 0.0 |
| 20Q2 (2) | -0.38 | -123.17 | 0.0 | 1.52 | 243.4 | 0.0 | 1.35 | -28.95 | 0.0 | -0.25 | -164.1 | 0.0 | 1.14 | 96.55 | 0.0 | 0.17 | -56.41 | 0.0 | 0.13 | 750.0 | 0.0 | 1.49 | -66.27 | 0.0 | 1.45 | 104.23 | 0.0 | 1.79 | 62.73 | 0.0 | 0.5 | -3.85 | 0.0 | 0.08 | 0.0 | 0.0 | -16.03 | -116.62 | 0.0 |
| 20Q1 (1) | 1.64 | 0.0 | 0.0 | -1.06 | 0.0 | 0.0 | 1.9 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 4.42 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 96.47 | 0.0 | 0.0 |
