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) | 2.81 | -92.57 | -24.27 | 0 | 25.44 | 0 | 0.25 | -28.57 | -21.46 | 0 | 28.61 | 58.07 | -0.08 | 0 | 23.02 | 43.37 | 25.84 | 247.78 | 20.18 | 295.69 | 5.91 | 61.92 | 0.01 | 0.0 | 10.77 | -97.51 |
| 2023 (9) | 37.82 | 182.24 | -27.79 | 0 | -11.67 | 0 | 0.35 | 0 | 10.03 | 4079.17 | 18.1 | 50.71 | 0 | 0 | 16.05 | 12.92 | 7.43 | 112.29 | 5.1 | 110.74 | 3.65 | 32.25 | 0.01 | 0.0 | 431.74 | 67.22 |
| 2022 (8) | 13.4 | 65.43 | -13.16 | 0 | 2.19 | 0 | -1.17 | 0 | 0.24 | -94.2 | 12.01 | 235.47 | 0 | 0 | 14.22 | 217.8 | 3.5 | 0 | 2.42 | -34.59 | 2.76 | 8.66 | 0.01 | 0.0 | 258.19 | 99.22 |
| 2021 (7) | 8.1 | 0 | -3.96 | 0 | -2.48 | 0 | -6.55 | 0 | 4.14 | 0 | 3.58 | -37.08 | 0 | 0 | 4.47 | -49.64 | -1.03 | 0 | 3.7 | 927.78 | 2.54 | 25.74 | 0.01 | 0.0 | 129.60 | 0 |
| 2020 (6) | -3.87 | 0 | -4.39 | 0 | 8.98 | 310.05 | 0.43 | -69.5 | -8.26 | 0 | 5.69 | -27.7 | 0 | 0 | 8.88 | -36.56 | 0.8 | 116.22 | 0.36 | 56.52 | 2.02 | 74.14 | 0.01 | -50.0 | -161.92 | 0 |
| 2019 (5) | 3.98 | 0 | -6.81 | 0 | 2.19 | -73.29 | 1.41 | 354.84 | -2.83 | 0 | 7.87 | 316.4 | 0 | 0 | 14.00 | 230.17 | 0.37 | 0 | 0.23 | 0 | 1.16 | 90.16 | 0.02 | 0.0 | 282.27 | 0 |
| 2018 (4) | -4.38 | 0 | -5.23 | 0 | 8.2 | 0 | 0.31 | -79.61 | -9.61 | 0 | 1.89 | 250.0 | 0 | 0 | 4.24 | 214.9 | -5.16 | 0 | -5.13 | 0 | 0.61 | 0.0 | 0.02 | 100.0 | 0.00 | 0 |
| 2017 (3) | 1.45 | -77.31 | -2.24 | 0 | -1.05 | 0 | 1.52 | -45.91 | -0.79 | 0 | 0.54 | 63.64 | 0 | 0 | 1.35 | 89.51 | 0.25 | 8.7 | 0.1 | -91.15 | 0.61 | -12.86 | 0.01 | 0.0 | 201.39 | -42.01 |
| 2016 (2) | 6.39 | 0 | -1.49 | 0 | -3.26 | 0 | 2.81 | 290.28 | 4.9 | 0 | 0.33 | -43.1 | 0 | 0 | 0.71 | -33.0 | 0.23 | -67.14 | 1.13 | -4.24 | 0.7 | -14.63 | 0.01 | 0.0 | 347.28 | 0 |
| 2015 (1) | -3.1 | 0 | 2.91 | -70.4 | -0.09 | 0 | 0.72 | 46.94 | -0.19 | 0 | 0.58 | -50.0 | 0 | 0 | 1.06 | -49.95 | 0.7 | -75.86 | 1.18 | -59.45 | 0.82 | -13.68 | 0.01 | 0.0 | -154.23 | 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) | -1.6 | -158.06 | -111.7 | 0.24 | 104.79 | 102.97 | 3.3 | 224.53 | 182.71 | 0.57 | 190.48 | 538.46 | -1.36 | 75.84 | -124.29 | 2.78 | -57.49 | -64.63 | 0 | 0 | 0 | 8.67 | -61.09 | -62.23 | 8.73 | 118.25 | 166.16 | 6.96 | 118.87 | 193.67 | 1.68 | 10.53 | 54.13 | 0 | 0 | 0 | -18.52 | -40.38 | -104.68 |
| 24Q3 (19) | -0.62 | -115.5 | -104.04 | -5.01 | 70.0 | 44.08 | -2.65 | -111.04 | 55.46 | -0.63 | -175.0 | -2200.0 | -5.63 | 55.67 | -187.97 | 6.54 | -57.97 | 131.91 | 0 | 100.0 | 0 | 22.28 | -43.41 | 141.71 | 4.0 | -65.9 | 65.98 | 3.18 | -65.09 | 92.73 | 1.52 | 10.95 | 63.44 | 0 | 0 | 0 | -13.19 | -134.56 | -102.22 |
| 24Q2 (18) | 4.0 | 292.16 | -47.78 | -16.7 | -494.31 | -94.19 | 24.0 | 2937.97 | 3792.31 | 0.84 | 261.54 | 0 | -12.7 | -609.5 | -1251.06 | 15.56 | 316.04 | 273.14 | -0.08 | 0 | 0 | 39.37 | 146.24 | 154.55 | 11.73 | 750.0 | 845.97 | 9.11 | 890.22 | 923.6 | 1.37 | 2.24 | 63.1 | 0 | 0 | 0 | 38.17 | -15.43 | -91.38 |
| 24Q1 (17) | 1.02 | -92.54 | -8.93 | -2.81 | 65.22 | -30.7 | 0.79 | 119.8 | 172.48 | -0.52 | -300.0 | -213.04 | -1.79 | -131.96 | -73.79 | 3.74 | -52.42 | 15.08 | 0 | 0 | 0 | 15.99 | -30.34 | 3.17 | 1.38 | -57.93 | 181.63 | 0.92 | -61.18 | 360.0 | 1.34 | 22.94 | 69.62 | 0 | 0 | 0 | 45.13 | -88.58 | -60.11 |
| 23Q4 (16) | 13.68 | -10.94 | -16.02 | -8.08 | 9.82 | -15.76 | -3.99 | 32.94 | 19.72 | -0.13 | -533.33 | 76.79 | 5.6 | -12.5 | -39.85 | 7.86 | 178.72 | 19.09 | 0 | 0 | 0 | 22.96 | 149.01 | -17.12 | 3.28 | 36.1 | 285.88 | 2.37 | 43.64 | 415.22 | 1.09 | 17.2 | 45.33 | 0 | 0 | 0 | 395.38 | -33.59 | -70.63 |
| 23Q3 (15) | 15.36 | 100.52 | 1645.45 | -8.96 | -4.19 | -142.16 | -5.95 | -815.38 | -294.44 | 0.03 | 0 | 105.08 | 6.4 | 780.85 | 326.95 | 2.82 | -32.37 | 13.25 | 0 | 0 | 0 | 9.22 | -40.4 | -23.03 | 2.41 | 94.35 | 760.71 | 1.65 | 85.39 | 4225.0 | 0.93 | 10.71 | 32.86 | 0 | 0 | 0 | 595.35 | 34.46 | 346.51 |
| 23Q2 (14) | 7.66 | 583.93 | 319.48 | -8.6 | -300.0 | -454.84 | -0.65 | 40.37 | -113.35 | 0 | -100.0 | 0 | -0.94 | 8.74 | 81.35 | 4.17 | 28.31 | 119.47 | 0 | 0 | 0 | 15.47 | -0.2 | 69.98 | 1.24 | 153.06 | -40.95 | 0.89 | 345.0 | -52.15 | 0.84 | 6.33 | 27.27 | 0 | 0 | 0 | 442.77 | 291.38 | 419.71 |
| 23Q1 (13) | 1.12 | -93.12 | 500.0 | -2.15 | 69.2 | -131.18 | -1.09 | 78.07 | -41.56 | 0.46 | 182.14 | 1633.33 | -1.03 | -111.06 | 14.88 | 3.25 | -50.76 | 218.63 | 0 | 0 | 0 | 15.50 | -44.04 | 188.54 | 0.49 | -42.35 | 75.0 | 0.2 | -56.52 | 42.86 | 0.79 | 5.33 | 21.54 | 0 | 0 | 0 | 113.13 | -91.6 | 419.19 |
| 22Q4 (12) | 16.29 | 1751.14 | 153.34 | -6.98 | -88.65 | -405.8 | -4.97 | -262.42 | -82.05 | -0.56 | 5.08 | 91.28 | 9.31 | 430.14 | 84.36 | 6.6 | 165.06 | 516.82 | 0 | 0 | 0 | 27.70 | 131.25 | 500.0 | 0.85 | 203.57 | 140.28 | 0.46 | 1250.0 | -85.93 | 0.75 | 7.14 | 17.19 | 0 | 0 | 0 | 1346.28 | 909.71 | 718.66 |
| 22Q3 (11) | 0.88 | 125.21 | -58.69 | -3.7 | -138.71 | -406.85 | 3.06 | -37.17 | 337.21 | -0.59 | 0 | -1375.0 | -2.82 | 44.05 | -301.43 | 2.49 | 31.05 | 232.0 | 0 | 0 | 0 | 11.98 | 31.62 | 247.97 | 0.28 | -86.67 | -50.88 | -0.04 | -102.15 | -116.0 | 0.7 | 6.06 | 6.06 | 0 | 0 | 0 | 133.33 | 196.28 | -43.04 |
| 22Q2 (10) | -3.49 | -1146.43 | -1346.43 | -1.55 | -66.67 | -146.03 | 4.87 | 732.47 | 532.47 | 0 | 100.0 | -100.0 | -5.04 | -316.53 | -1340.0 | 1.9 | 86.27 | 258.49 | 0 | 0 | 0 | 9.10 | 69.41 | 241.32 | 2.1 | 650.0 | 650.0 | 1.86 | 1228.57 | 1228.57 | 0.66 | 1.54 | 6.45 | 0 | 0 | 0 | -138.49 | -290.75 | -475.91 |
| 22Q1 (9) | -0.28 | -104.35 | 61.64 | -0.93 | 32.61 | 23.77 | -0.77 | 71.79 | -198.72 | -0.03 | 99.53 | 90.62 | -1.21 | -123.96 | 37.95 | 1.02 | -4.67 | -17.07 | 0 | 0 | 0 | 5.37 | 16.36 | -33.75 | 0.28 | 113.27 | 21.74 | 0.14 | -95.72 | 366.67 | 0.65 | 1.56 | 6.56 | 0 | 0 | 0 | -35.44 | -121.55 | 68.93 |
| 21Q4 (8) | 6.43 | 201.88 | 1548.72 | -1.38 | -89.04 | -55.06 | -2.73 | -111.63 | -314.96 | -6.42 | -15950.0 | -10600.0 | 5.05 | 260.71 | 1110.0 | 1.07 | 42.67 | 24.42 | 0 | 0 | 0 | 4.62 | 34.11 | 1.23 | -2.11 | -470.18 | -1059.09 | 3.27 | 1208.0 | 1943.75 | 0.64 | -3.03 | 12.28 | 0 | 0 | 0 | 164.45 | -29.74 | 207.82 |
| 21Q3 (7) | 2.13 | 660.71 | 151.57 | -0.73 | -15.87 | 37.61 | -1.29 | -267.53 | -126.76 | -0.04 | -117.39 | -118.18 | 1.4 | 500.0 | 126.42 | 0.75 | 41.51 | -35.34 | 0 | 0 | 0 | 3.44 | 29.11 | -48.93 | 0.57 | 103.57 | 90.0 | 0.25 | 78.57 | 92.31 | 0.66 | 6.45 | 22.22 | 0 | 0 | 0 | 234.07 | 535.32 | 137.97 |
| 21Q2 (6) | 0.28 | 138.36 | 300.0 | -0.63 | 48.36 | 58.82 | 0.77 | -1.28 | -65.16 | 0.23 | 171.88 | 243.75 | -0.35 | 82.05 | 76.03 | 0.53 | -56.91 | -78.88 | 0 | 0 | 0 | 2.67 | -67.12 | -83.43 | 0.28 | 21.74 | 115.38 | 0.14 | 366.67 | 600.0 | 0.62 | 1.64 | 29.17 | 0 | 0 | 0 | 36.84 | 132.3 | 163.16 |
| 21Q1 (5) | -0.73 | -287.18 | -247.62 | -1.22 | -37.08 | -54.43 | 0.78 | -38.58 | 16.42 | -0.32 | -433.33 | -176.19 | -1.95 | -290.0 | -95.0 | 1.23 | 43.02 | 6.03 | 0 | 0 | 0 | 8.11 | 77.81 | -13.4 | 0.23 | 4.55 | 53.33 | 0.03 | -81.25 | -40.0 | 0.61 | 7.02 | 45.24 | 0 | 0 | 0 | -114.06 | -313.5 | -155.28 |
| 20Q4 (4) | 0.39 | 109.44 | 0.0 | -0.89 | 23.93 | 0.0 | 1.27 | -73.65 | 0.0 | -0.06 | -127.27 | 0.0 | -0.5 | 90.57 | 0.0 | 0.86 | -25.86 | 0.0 | 0 | 0 | 0.0 | 4.56 | -32.35 | 0.0 | 0.22 | -26.67 | 0.0 | 0.16 | 23.08 | 0.0 | 0.57 | 5.56 | 0.0 | 0 | 0 | 0.0 | 53.42 | 108.67 | 0.0 |
| 20Q3 (3) | -4.13 | -6000.0 | 0.0 | -1.17 | 23.53 | 0.0 | 4.82 | 118.1 | 0.0 | 0.22 | 237.5 | 0.0 | -5.3 | -263.01 | 0.0 | 1.16 | -53.78 | 0.0 | 0 | 0 | 0.0 | 6.74 | -58.11 | 0.0 | 0.3 | 130.77 | 0.0 | 0.13 | 550.0 | 0.0 | 0.54 | 12.5 | 0.0 | 0 | 0 | 0.0 | -616.42 | -4502.99 | 0.0 |
| 20Q2 (2) | 0.07 | 133.33 | 0.0 | -1.53 | -93.67 | 0.0 | 2.21 | 229.85 | 0.0 | -0.16 | -138.1 | 0.0 | -1.46 | -46.0 | 0.0 | 2.51 | 116.38 | 0.0 | 0 | 0 | 0.0 | 16.09 | 71.86 | 0.0 | 0.13 | -13.33 | 0.0 | 0.02 | -60.0 | 0.0 | 0.48 | 14.29 | 0.0 | 0 | 0 | 0.0 | 14.00 | 131.33 | 0.0 |
| 20Q1 (1) | -0.21 | 0.0 | 0.0 | -0.79 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -1.0 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.36 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -44.68 | 0.0 | 0.0 |
