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) | 57.29 | 26.72 | -24.41 | 0 | -14.45 | 0 | 0.46 | 0 | 32.88 | 7.49 | 21.18 | 33.12 | 0 | 0 | 13.92 | 18.75 | 27.3 | 19.53 | 24.96 | 24.99 | 29.4 | -4.95 | 0.17 | -19.05 | 105.06 | 18.77 |
| 2023 (9) | 45.21 | -29.22 | -14.62 | 0 | -21.8 | 0 | -0.96 | 0 | 30.59 | 41.49 | 15.91 | -63.78 | 0 | 0 | 11.72 | -57.43 | 22.84 | -37.3 | 19.97 | -36.76 | 30.93 | 0.42 | 0.21 | -22.22 | 88.46 | -13.23 |
| 2022 (8) | 63.87 | -13.86 | -42.25 | 0 | -24.57 | 0 | -1.49 | 0 | 21.62 | 14.15 | 43.93 | -18.93 | -0.1 | 0 | 27.54 | -1.09 | 36.43 | -35.49 | 31.58 | -31.39 | 30.8 | 6.24 | 0.27 | -3.57 | 101.95 | 3.53 |
| 2021 (7) | 74.15 | 45.71 | -55.21 | 0 | -17.65 | 0 | 3.02 | 37.27 | 18.94 | 14.3 | 54.19 | 59.85 | -0.25 | 0 | 27.85 | 20.76 | 56.47 | 73.97 | 46.03 | 72.92 | 28.99 | 11.41 | 0.28 | 0.0 | 98.47 | 2.4 |
| 2020 (6) | 50.89 | 22.3 | -34.32 | 0 | -13.09 | 0 | 2.2 | 0 | 16.57 | -21.8 | 33.9 | 62.05 | 0 | 0 | 23.06 | 32.6 | 32.46 | 38.78 | 26.62 | 40.4 | 26.02 | 6.42 | 0.28 | 12.0 | 96.16 | 0.9 |
| 2019 (5) | 41.61 | -8.31 | -20.42 | 0 | -15.37 | 0 | -0.23 | 0 | 21.19 | 51.36 | 20.92 | -32.21 | -0.09 | 0 | 17.39 | -30.37 | 23.39 | -17.0 | 18.96 | -20.17 | 24.45 | 8.81 | 0.25 | 19.05 | 95.30 | -2.49 |
| 2018 (4) | 45.38 | 1.91 | -31.38 | 0 | -17.06 | 0 | -0.27 | 0 | 14.0 | 83.97 | 30.86 | -4.64 | 0 | 0 | 24.98 | -7.75 | 28.18 | -5.56 | 23.75 | -5.34 | 22.47 | 16.18 | 0.21 | 75.0 | 97.74 | -2.22 |
| 2017 (3) | 44.53 | 15.84 | -36.92 | 0 | -15.66 | 0 | 2.46 | 310.0 | 7.61 | -20.98 | 32.36 | 12.95 | -0.05 | 0 | 27.07 | -0.09 | 29.84 | 19.65 | 25.09 | 12.06 | 19.34 | 10.26 | 0.12 | 140.0 | 99.96 | 3.96 |
| 2016 (2) | 38.44 | -0.41 | -28.81 | 0 | -13.65 | 0 | 0.6 | -3.23 | 9.63 | -46.47 | 28.65 | 60.15 | -0.01 | 0 | 27.10 | 44.51 | 24.94 | 15.14 | 22.39 | 13.31 | 17.54 | -6.65 | 0.05 | 25.0 | 96.15 | -3.88 |
| 2015 (1) | 38.6 | -8.05 | -20.61 | 0 | -15.91 | 0 | 0.62 | 0 | 17.99 | 61.35 | 17.89 | -38.54 | 0 | 0 | 18.75 | -33.43 | 21.66 | -12.2 | 19.76 | -12.61 | 18.79 | 2.4 | 0.04 | 33.33 | 100.03 | -2.33 |
| 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) | 15.7 | 12.46 | 7.61 | -6.8 | -44.99 | -68.73 | -0.03 | 99.79 | 84.21 | 1.35 | 6.3 | -49.06 | 8.9 | -3.99 | -15.72 | 5.3 | -11.81 | 32.17 | 0 | 0 | 0 | 13.64 | -12.43 | 19.93 | 5.98 | -21.0 | -10.08 | 5.78 | -14.12 | 27.88 | 7.13 | -1.66 | -6.06 | 0.04 | 0.0 | 0.0 | 121.24 | 21.76 | 0.96 |
| 24Q3 (19) | 13.96 | -11.03 | 47.26 | -4.69 | 46.83 | -149.47 | -14.24 | -71100.0 | 32.96 | 1.27 | -21.12 | 349.02 | 9.27 | 34.93 | 21.97 | 6.01 | 4.34 | 87.23 | 0 | 0 | 0 | 15.57 | 7.75 | 70.3 | 7.57 | -9.67 | 42.83 | 6.73 | -6.79 | 13.3 | 7.25 | -2.95 | -6.69 | 0.04 | 0.0 | -20.0 | 99.57 | -6.52 | 44.53 |
| 24Q2 (18) | 15.69 | 31.41 | 29.35 | -8.82 | -115.65 | -53.12 | -0.02 | 87.5 | 89.47 | 1.61 | 142.71 | 46.36 | 6.87 | -12.48 | 7.85 | 5.76 | 40.15 | 0.0 | 0 | 0 | 0 | 14.45 | 22.36 | -11.79 | 8.38 | 55.76 | 26.2 | 7.22 | 38.05 | 21.34 | 7.47 | -1.06 | -5.56 | 0.04 | 0.0 | -20.0 | 106.52 | 14.37 | 22.15 |
| 24Q1 (17) | 11.94 | -18.16 | 32.52 | -4.09 | -1.49 | -38.64 | -0.16 | 15.79 | 15.79 | -3.77 | -242.26 | 10.45 | 7.85 | -25.66 | 29.54 | 4.11 | 2.49 | 40.27 | 0 | 0 | 0 | 11.81 | 3.88 | 21.61 | 5.38 | -19.1 | 26.89 | 5.23 | 15.71 | 46.91 | 7.55 | -0.53 | -1.44 | 0.04 | 0.0 | -33.33 | 93.14 | -22.44 | 16.6 |
| 23Q4 (16) | 14.59 | 53.9 | 15.34 | -4.03 | -114.36 | 59.0 | -0.19 | 99.11 | 0.0 | 2.65 | 619.61 | -13.11 | 10.56 | 38.95 | 274.47 | 4.01 | 24.92 | -55.04 | 0 | 0 | 100.0 | 11.37 | 24.36 | -61.28 | 6.65 | 25.47 | 67.09 | 4.52 | -23.91 | 56.4 | 7.59 | -2.32 | -0.26 | 0.04 | -20.0 | -33.33 | 120.08 | 74.3 | 0.24 |
| 23Q3 (15) | 9.48 | -21.85 | -44.37 | -1.88 | 67.36 | 78.24 | -21.24 | -11078.95 | 23.1 | -0.51 | -146.36 | -75.86 | 7.6 | 19.31 | -9.52 | 3.21 | -44.27 | -62.5 | 0 | 0 | 0 | 9.14 | -44.19 | -62.52 | 5.3 | -20.18 | -4.16 | 5.94 | -0.17 | -2.62 | 7.77 | -1.77 | 2.24 | 0.05 | 0.0 | -28.57 | 68.90 | -20.99 | -44.33 |
| 23Q2 (14) | 12.13 | 34.63 | -14.09 | -5.76 | -95.25 | 47.87 | -0.19 | 0.0 | -105.86 | 1.1 | 126.13 | 292.86 | 6.37 | 5.12 | 107.49 | 5.76 | 96.59 | -58.2 | 0 | 0 | 0 | 16.38 | 68.69 | -44.24 | 6.64 | 56.6 | -49.81 | 5.95 | 67.13 | -45.61 | 7.91 | 3.26 | 1.28 | 0.05 | -16.67 | -28.57 | 87.20 | 9.17 | 16.23 |
| 23Q1 (13) | 9.01 | -28.77 | -55.08 | -2.95 | 69.99 | 76.84 | -0.19 | 0.0 | 0 | -4.21 | -238.03 | 6.86 | 6.06 | 114.89 | -17.21 | 2.93 | -67.15 | -76.87 | 0 | 100.0 | 0 | 9.71 | -66.92 | -63.87 | 4.24 | 6.53 | -69.01 | 3.56 | 23.18 | -69.47 | 7.66 | 0.66 | -1.54 | 0.06 | 0.0 | -14.29 | 79.88 | -33.32 | -22.31 |
| 22Q4 (12) | 12.65 | -25.76 | -42.32 | -9.83 | -13.77 | 6.2 | -0.19 | 99.31 | 0 | 3.05 | 1151.72 | 73.3 | 2.82 | -66.43 | -75.37 | 8.92 | 4.21 | -18.24 | -0.1 | 0 | 0 | 29.36 | 20.36 | 37.39 | 3.98 | -28.03 | -72.34 | 2.89 | -52.62 | -75.32 | 7.61 | 0.13 | 0.13 | 0.06 | -14.29 | -14.29 | 119.79 | -3.2 | 5.86 |
| 22Q3 (11) | 17.04 | 20.68 | -8.49 | -8.64 | 21.81 | 53.15 | -27.62 | -952.47 | -56.58 | -0.29 | -203.57 | -111.89 | 8.4 | 173.62 | 4566.67 | 8.56 | -37.88 | -47.42 | 0 | 0 | 100.0 | 24.39 | -16.97 | -20.18 | 5.53 | -58.2 | -66.2 | 6.1 | -44.24 | -55.28 | 7.6 | -2.69 | 1.47 | 0.07 | 0.0 | 0.0 | 123.75 | 64.94 | 40.89 |
| 22Q2 (10) | 14.12 | -29.61 | -18.19 | -11.05 | 13.27 | 13.54 | 3.24 | 0 | 0 | 0.28 | 106.19 | -74.55 | 3.07 | -58.06 | -31.47 | 13.78 | 8.76 | 2.0 | 0 | 0 | 0 | 29.38 | 9.29 | 4.7 | 13.23 | -3.29 | -8.95 | 10.94 | -6.17 | -3.78 | 7.81 | 0.39 | 10.31 | 0.07 | 0.0 | 0.0 | 75.03 | -27.03 | -19.5 |
| 22Q1 (9) | 20.06 | -8.53 | 22.84 | -12.74 | -21.56 | 5.63 | 0 | 0 | 0 | -4.52 | -356.82 | -98.25 | 7.32 | -36.07 | 158.66 | 12.67 | 16.13 | -6.15 | 0 | 0 | 0 | 26.88 | 25.79 | -16.05 | 13.68 | -4.93 | 22.25 | 11.66 | -0.43 | 25.38 | 7.78 | 2.37 | 14.08 | 0.07 | 0.0 | 0.0 | 102.82 | -9.14 | 1.94 |
| 21Q4 (8) | 21.93 | 17.78 | 39.33 | -10.48 | 43.17 | -28.75 | 0 | 100.0 | 0 | 1.76 | -27.87 | 33.33 | 11.45 | 6261.11 | 50.66 | 10.91 | -32.99 | 21.36 | 0 | 100.0 | 0 | 21.37 | -30.07 | -3.48 | 14.39 | -12.04 | 54.9 | 11.71 | -14.15 | 57.82 | 7.6 | 1.47 | 13.43 | 0.07 | 0.0 | 0.0 | 113.16 | 28.84 | 2.01 |
| 21Q3 (7) | 18.62 | 7.88 | 50.89 | -18.44 | -44.29 | -97.01 | -17.64 | 0 | -34.76 | 2.44 | 121.82 | 101.65 | 0.18 | -95.98 | -93.96 | 16.28 | 20.5 | 92.89 | -0.25 | 0 | 0 | 30.56 | 8.9 | 36.87 | 16.36 | 12.59 | 87.4 | 13.64 | 19.96 | 90.24 | 7.49 | 5.79 | 14.35 | 0.07 | 0.0 | 0.0 | 87.83 | -5.76 | -1.85 |
| 21Q2 (6) | 17.26 | 5.7 | 39.64 | -12.78 | 5.33 | -148.64 | 0 | 0 | 0 | 1.1 | 148.25 | -57.69 | 4.48 | 58.3 | -37.95 | 13.51 | 0.07 | 103.16 | 0 | 0 | 0 | 28.06 | -12.36 | 51.46 | 14.53 | 29.85 | 84.39 | 11.37 | 22.26 | 72.53 | 7.08 | 3.81 | 8.59 | 0.07 | 0.0 | 0.0 | 93.20 | -7.6 | -0.62 |
| 21Q1 (5) | 16.33 | 3.75 | 56.27 | -13.5 | -65.85 | -15.58 | 0 | 0 | 0 | -2.28 | -272.73 | 22.18 | 2.83 | -62.76 | 330.08 | 13.5 | 50.17 | 37.47 | 0 | 0 | 0 | 32.02 | 44.61 | 6.73 | 11.19 | 20.45 | 70.58 | 9.3 | 25.34 | 70.96 | 6.82 | 1.79 | 9.12 | 0.07 | 0.0 | 0.0 | 100.86 | -9.07 | 13.51 |
| 20Q4 (4) | 15.74 | 27.55 | 0.0 | -8.14 | 13.03 | 0.0 | 0 | 100.0 | 0.0 | 1.32 | 9.09 | 0.0 | 7.6 | 155.03 | 0.0 | 8.99 | 6.52 | 0.0 | 0 | 0 | 0.0 | 22.14 | -0.83 | 0.0 | 9.29 | 6.41 | 0.0 | 7.42 | 3.49 | 0.0 | 6.7 | 2.29 | 0.0 | 0.07 | 0.0 | 0.0 | 110.92 | 23.96 | 0.0 |
| 20Q3 (3) | 12.34 | -0.16 | 0.0 | -9.36 | -82.1 | 0.0 | -13.09 | 0 | 0.0 | 1.21 | -53.46 | 0.0 | 2.98 | -58.73 | 0.0 | 8.44 | 26.92 | 0.0 | 0 | 0 | 0.0 | 22.33 | 20.5 | 0.0 | 8.73 | 10.79 | 0.0 | 7.17 | 8.8 | 0.0 | 6.55 | 0.46 | 0.0 | 0.07 | 0.0 | 0.0 | 89.49 | -4.58 | 0.0 |
| 20Q2 (2) | 12.36 | 18.28 | 0.0 | -5.14 | 55.99 | 0.0 | 0 | 0 | 0.0 | 2.6 | 188.74 | 0.0 | 7.22 | 686.99 | 0.0 | 6.65 | -32.28 | 0.0 | 0 | 0 | 0.0 | 18.53 | -38.24 | 0.0 | 7.88 | 20.12 | 0.0 | 6.59 | 21.14 | 0.0 | 6.52 | 4.32 | 0.0 | 0.07 | 0.0 | 0.0 | 93.78 | 5.53 | 0.0 |
| 20Q1 (1) | 10.45 | 0.0 | 0.0 | -11.68 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -2.93 | 0.0 | 0.0 | -1.23 | 0.0 | 0.0 | 9.82 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 30.00 | 0.0 | 0.0 | 6.56 | 0.0 | 0.0 | 5.44 | 0.0 | 0.0 | 6.25 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 88.86 | 0.0 | 0.0 |
