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) | 22.01 | 47.92 | -16.96 | 0 | 2.81 | 142.24 | -0.07 | 0 | 5.05 | 0 | 19.13 | 12.27 | -0.05 | 0 | 33.28 | 14.08 | 3.25 | 0 | 3.72 | 0 | 12.85 | -4.18 | 0.15 | -75.0 | 131.64 | -0.21 |
| 2023 (9) | 14.88 | 13.67 | -18.34 | 0 | 1.16 | 0 | -0.06 | 0 | -3.46 | 0 | 17.04 | 77.87 | -0.79 | 0 | 29.17 | 81.13 | -0.9 | 0 | -2.73 | 0 | 13.41 | 0.6 | 0.6 | 100.0 | 131.91 | 0 |
| 2022 (8) | 13.09 | 33.3 | -8.38 | 0 | -3.41 | 0 | -0.72 | 0 | 4.71 | -58.32 | 9.58 | 316.52 | -0.04 | 0 | 16.10 | 285.93 | 2.11 | 34.39 | -16.55 | 0 | 13.33 | 1.29 | 0.3 | -25.0 | 0.00 | 0 |
| 2021 (7) | 9.82 | -16.0 | 1.48 | 0 | -12.16 | 0 | -2.4 | 0 | 11.3 | 17.59 | 2.3 | -38.01 | -0.47 | 0 | 4.17 | -46.82 | 1.57 | 0 | 7.45 | 42.99 | 13.16 | 6.39 | 0.4 | 17.65 | 46.74 | -28.35 |
| 2020 (6) | 11.69 | -9.87 | -2.08 | 0 | -9.31 | 0 | -1.66 | 0 | 9.61 | 0 | 3.71 | 80.98 | -0.98 | 0 | 7.85 | 19.77 | -0.1 | 0 | 5.21 | 33.25 | 12.37 | 48.68 | 0.34 | 112.5 | 65.23 | -37.68 |
| 2019 (5) | 12.97 | 1279.79 | -14.88 | 0 | -15.94 | 0 | -3.21 | 0 | -1.91 | 0 | 2.05 | -37.5 | -0.08 | 0 | 6.55 | 285.61 | -0.23 | 0 | 3.91 | -63.49 | 8.32 | 186.9 | 0.16 | -89.74 | 104.68 | 1589.38 |
| 2018 (4) | 0.94 | 0 | -4.09 | 0 | -8.24 | 0 | 0.44 | 0 | -3.15 | 0 | 3.28 | 78.26 | 0 | 0 | 1.70 | 31.22 | -4.01 | 0 | 10.71 | -57.65 | 2.9 | -2.03 | 1.56 | 32.2 | 6.20 | 0 |
| 2017 (3) | -21.95 | 0 | 46.25 | 619.28 | -10.37 | 0 | -0.62 | 0 | 24.3 | -65.71 | 1.84 | 71.96 | 2.33 | -25.56 | 1.29 | 27.46 | -3.42 | 0 | 25.29 | 945.04 | 2.96 | 17.93 | 1.18 | 110.71 | -74.58 | 0 |
| 2016 (2) | 64.43 | 0 | 6.43 | -3.02 | -72.74 | 0 | 73.25 | 2818.33 | 70.86 | 0 | 1.07 | 2.88 | 3.13 | 19.92 | 1.02 | 11.19 | -1.16 | 0 | 2.42 | 0 | 2.51 | -14.33 | 0.56 | -18.84 | 1173.59 | 0 |
| 2015 (1) | -13.36 | 0 | 6.63 | 195.98 | 0.37 | -91.8 | 2.51 | -76.99 | -6.73 | 0 | 1.04 | -52.29 | 2.61 | -4.4 | 0.91 | -46.3 | -15.78 | 0 | -21.57 | 0 | 2.93 | 4.27 | 0.69 | 53.33 | 0.00 | 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) | 5.36 | 38.5 | 5.93 | -1.78 | 72.66 | 69.42 | -0.6 | -107.19 | -142.25 | -0.06 | -220.0 | 0.0 | 3.58 | 235.61 | 571.05 | 6.22 | 64.12 | 5.6 | 1.96 | 198.49 | 3820.0 | 41.61 | 52.81 | 7.72 | 0.64 | -29.67 | 293.94 | 1.78 | 191.8 | 150.14 | 3.11 | -1.27 | -8.8 | 0.04 | 0.0 | -89.74 | 108.72 | 6.76 | -94.63 |
| 24Q3 (19) | 3.87 | -57.38 | -17.31 | -6.51 | -30.99 | -47.29 | 8.35 | 324.46 | 6523.08 | 0.05 | 600.0 | 25.0 | -2.64 | -164.23 | -1115.38 | 3.79 | -18.84 | -18.32 | -1.99 | 0 | -5075.0 | 27.23 | -16.86 | -12.63 | 0.91 | 18.18 | 9000.0 | 0.61 | -51.97 | 365.22 | 3.15 | -3.08 | -4.83 | 0.04 | 33.33 | -42.86 | 101.84 | -48.97 | -31.45 |
| 24Q2 (18) | 9.08 | 144.74 | 134.02 | -4.97 | -34.32 | -20.92 | -3.72 | -204.92 | -196.12 | -0.01 | 80.0 | 0.0 | 4.11 | 41000.0 | 1886.96 | 4.67 | 4.94 | 33.81 | 0 | 100.0 | 100.0 | 32.75 | 5.61 | 34.47 | 0.77 | -17.2 | 692.31 | 1.27 | 1714.29 | 135.19 | 3.25 | -2.4 | -2.99 | 0.03 | 0.0 | -62.5 | 199.56 | 84.5 | 104.19 |
| 24Q1 (17) | 3.71 | -26.68 | 196.8 | -3.7 | 36.43 | 7.5 | -1.22 | -185.92 | 69.5 | -0.05 | 16.67 | -66.67 | 0.01 | 101.32 | 100.36 | 4.45 | -24.45 | 47.84 | -0.02 | -140.0 | 97.44 | 31.01 | -19.71 | 43.62 | 0.93 | 381.82 | 302.17 | 0.07 | 101.97 | -86.54 | 3.33 | -2.35 | -0.3 | 0.03 | -92.31 | -50.0 | 108.16 | -94.66 | 239.2 |
| 23Q4 (16) | 5.06 | 8.12 | -19.55 | -5.82 | -31.67 | 8.35 | 1.42 | 1192.31 | -57.1 | -0.06 | -250.0 | -106.98 | -0.76 | -392.31 | -1166.67 | 5.89 | 26.94 | 2.97 | 0.05 | 25.0 | 400.0 | 38.62 | 23.94 | 4.66 | -0.33 | -3400.0 | -203.12 | -3.55 | -1443.48 | 79.89 | 3.41 | 3.02 | -0.58 | 0.39 | 457.14 | 457.14 | 2024.00 | 1262.31 | 0 |
| 23Q3 (15) | 4.68 | 20.62 | 27.52 | -4.42 | -7.54 | -862.07 | -0.13 | -103.36 | 96.34 | 0.04 | 500.0 | 115.38 | 0.26 | 213.04 | -93.88 | 4.64 | 32.95 | 94.14 | 0.04 | 140.0 | -95.35 | 31.16 | 27.95 | 98.18 | 0.01 | 107.69 | -98.85 | -0.23 | -142.59 | 23.33 | 3.31 | -1.19 | 5.41 | 0.07 | -12.5 | 0.0 | 148.57 | 52.02 | 17.8 |
| 23Q2 (14) | 3.88 | 210.4 | -12.22 | -4.11 | -2.75 | -332.63 | 3.87 | 196.75 | 331.74 | -0.01 | 66.67 | 98.63 | -0.23 | 91.64 | -106.63 | 3.49 | 15.95 | 584.31 | -0.1 | 87.18 | 88.24 | 24.35 | 12.79 | 592.91 | -0.13 | 71.74 | -114.94 | 0.54 | 3.85 | 12.5 | 3.35 | 0.3 | -5.1 | 0.08 | 33.33 | 14.29 | 97.73 | 206.49 | -9.78 |
| 23Q1 (13) | 1.25 | -80.13 | 197.66 | -4.0 | 37.01 | -140.96 | -4.0 | -220.85 | -166.67 | -0.03 | -103.49 | 95.0 | -2.75 | -4483.33 | 6.46 | 3.01 | -47.38 | 213.54 | -0.78 | -7900.0 | -1460.0 | 21.59 | -41.49 | 221.19 | -0.46 | -243.75 | -1020.0 | 0.52 | 102.95 | -43.48 | 3.34 | -2.62 | 3.09 | 0.06 | -14.29 | -25.0 | 31.89 | 0 | 205.63 |
| 22Q4 (12) | 6.29 | 71.39 | 1472.5 | -6.35 | -1194.83 | -1214.04 | 3.31 | 193.24 | 412.26 | 0.86 | 430.77 | 975.0 | -0.06 | -101.41 | -106.19 | 5.72 | 139.33 | 472.0 | 0.01 | -98.84 | -98.04 | 36.90 | 134.7 | 458.35 | 0.32 | -63.22 | -33.33 | -17.65 | -5783.33 | -1938.54 | 3.43 | 9.24 | 2.69 | 0.07 | 0.0 | -30.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (11) | 3.67 | -16.97 | 22.33 | 0.58 | 161.05 | 546.15 | -3.55 | -112.57 | 41.42 | -0.26 | 64.38 | 82.31 | 4.25 | 22.48 | 48.08 | 2.39 | 368.63 | 408.51 | 0.86 | 201.18 | 259.26 | 15.72 | 347.35 | 372.38 | 0.87 | 0.0 | -20.18 | -0.3 | -162.5 | -108.85 | 3.14 | -11.05 | -4.27 | 0.07 | 0.0 | -41.67 | 126.12 | 16.42 | 185.44 |
| 22Q2 (10) | 4.42 | 445.31 | 92.17 | -0.95 | 42.77 | -155.56 | -1.67 | -11.33 | -2.45 | -0.73 | -21.67 | 34.82 | 3.47 | 218.03 | -13.47 | 0.51 | -46.88 | 41.67 | -0.85 | -1600.0 | -142.86 | 3.51 | -47.72 | 31.12 | 0.87 | 1640.0 | 107.14 | 0.48 | -47.83 | -81.18 | 3.53 | 8.95 | 7.62 | 0.07 | -12.5 | -30.0 | 108.33 | 458.85 | 179.31 |
| 22Q1 (9) | -1.28 | -420.0 | -131.07 | -1.66 | -391.23 | -147.76 | -1.5 | -41.51 | 56.14 | -0.6 | -850.0 | -645.45 | -2.94 | -403.09 | -185.22 | 0.96 | -4.0 | 104.26 | -0.05 | -109.8 | 44.44 | 6.72 | 1.71 | 77.79 | 0.05 | -89.58 | 112.2 | 0.92 | -4.17 | 64.29 | 3.24 | -2.99 | -0.61 | 0.08 | -20.0 | -11.11 | -30.19 | -432.08 | -128.65 |
| 21Q4 (8) | 0.4 | -86.67 | -90.5 | 0.57 | 538.46 | -80.68 | -1.06 | 82.51 | 62.41 | 0.08 | 105.44 | 107.08 | 0.97 | -66.2 | -86.45 | 1.0 | 112.77 | 56.25 | 0.51 | 194.44 | 666.67 | 6.61 | 98.56 | 37.35 | 0.48 | -55.96 | 181.36 | 0.96 | -71.68 | -38.06 | 3.34 | 1.83 | 4.38 | 0.1 | -16.67 | 11.11 | 9.09 | -79.42 | -89.55 |
| 21Q3 (7) | 3.0 | 30.43 | 1211.11 | -0.13 | -107.6 | 92.57 | -6.06 | -271.78 | -25.73 | -1.47 | -31.25 | -873.68 | 2.87 | -28.43 | 242.08 | 0.47 | 30.56 | -70.99 | -0.54 | -54.29 | -20.0 | 3.33 | 24.18 | -73.74 | 1.09 | 159.52 | -0.91 | 3.39 | 32.94 | 53.39 | 3.28 | 0.0 | 6.15 | 0.12 | 20.0 | 140.0 | 44.18 | 13.91 | 975.47 |
| 21Q2 (6) | 2.3 | -44.17 | -51.37 | 1.71 | 355.22 | -23.66 | -1.63 | 52.34 | -53.77 | -1.12 | -1118.18 | -25.84 | 4.01 | 16.23 | -42.47 | 0.36 | -23.4 | 56.52 | -0.35 | -288.89 | -121.6 | 2.68 | -29.11 | 22.96 | 0.42 | 202.44 | 193.33 | 2.55 | 355.36 | 183.33 | 3.28 | 0.61 | 6.84 | 0.1 | 11.11 | 0.0 | 38.79 | -63.19 | -66.63 |
| 21Q1 (5) | 4.12 | -2.14 | 35.97 | -0.67 | -122.71 | 87.84 | -3.42 | -21.28 | -460.66 | 0.11 | 109.73 | -38.89 | 3.45 | -51.82 | 239.11 | 0.47 | -26.56 | -61.79 | -0.09 | 0.0 | 95.63 | 3.78 | -21.42 | -67.26 | -0.41 | 30.51 | -156.25 | 0.56 | -63.87 | 1.82 | 3.26 | 1.88 | 8.31 | 0.09 | 0.0 | -10.0 | 105.37 | 21.14 | 27.28 |
| 20Q4 (4) | 4.21 | 1659.26 | 0.0 | 2.95 | 268.57 | 0.0 | -2.82 | 41.49 | 0.0 | -1.13 | -694.74 | 0.0 | 7.16 | 454.46 | 0.0 | 0.64 | -60.49 | 0.0 | -0.09 | 80.0 | 0.0 | 4.81 | -62.04 | 0.0 | -0.59 | -153.64 | 0.0 | 1.55 | -29.86 | 0.0 | 3.2 | 3.56 | 0.0 | 0.09 | 80.0 | 0.0 | 86.98 | 1823.56 | 0.0 |
| 20Q3 (3) | -0.27 | -105.71 | 0.0 | -1.75 | -178.12 | 0.0 | -4.82 | -354.72 | 0.0 | 0.19 | 121.35 | 0.0 | -2.02 | -128.98 | 0.0 | 1.62 | 604.35 | 0.0 | -0.45 | -127.78 | 0.0 | 12.68 | 481.45 | 0.0 | 1.1 | 344.44 | 0.0 | 2.21 | 145.56 | 0.0 | 3.09 | 0.65 | 0.0 | 0.05 | -50.0 | 0.0 | -5.05 | -104.34 | 0.0 |
| 20Q2 (2) | 4.73 | 56.11 | 0.0 | 2.24 | 140.65 | 0.0 | -1.06 | -73.77 | 0.0 | -0.89 | -594.44 | 0.0 | 6.97 | 381.05 | 0.0 | 0.23 | -81.3 | 0.0 | 1.62 | 178.64 | 0.0 | 2.18 | -81.12 | 0.0 | -0.45 | -181.25 | 0.0 | 0.9 | 63.64 | 0.0 | 3.07 | 1.99 | 0.0 | 0.1 | 0.0 | 0.0 | 116.22 | 40.38 | 0.0 |
| 20Q1 (1) | 3.03 | 0.0 | 0.0 | -5.51 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | -2.48 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | -2.06 | 0.0 | 0.0 | 11.55 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 3.01 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 82.79 | 0.0 | 0.0 |
