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) | -39.53 | 0 | -0.58 | 0 | 41.08 | 0 | 2.62 | 0 | -40.11 | 0 | 0.2 | -35.48 | 0 | 0 | 0.02 | -49.0 | 25.25 | 36.78 | 11.42 | 45.11 | 1.72 | 0.58 | 0.08 | -27.27 | -299.02 | 0 |
| 2023 (9) | 10.81 | 0 | -0.84 | 0 | -14.14 | 0 | -5.61 | 0 | 9.97 | 0 | 0.31 | 287.5 | 0.01 | 0 | 0.04 | 284.16 | 18.46 | -32.33 | 7.87 | -53.68 | 1.71 | 3.01 | 0.11 | -60.71 | 111.56 | 0 |
| 2022 (8) | -41.93 | 0 | -0.59 | 0 | 42.26 | 584.93 | 7.52 | 444.93 | -42.52 | 0 | 0.08 | -33.33 | 0 | 0 | 0.01 | -31.32 | 27.28 | 8.0 | 16.99 | -1.28 | 1.66 | 5.06 | 0.28 | 3.7 | -221.50 | 0 |
| 2021 (7) | -7.09 | 0 | -0.12 | 0 | 6.17 | 11.57 | 1.38 | -44.35 | -7.21 | 0 | 0.12 | 300.0 | -0.01 | 0 | 0.02 | 222.7 | 25.26 | 158.81 | 17.21 | 146.21 | 1.58 | 3.27 | 0.27 | 12.5 | -37.20 | 0 |
| 2020 (6) | -1.94 | 0 | -0.38 | 0 | 5.53 | 0 | 2.48 | 535.9 | -2.32 | 0 | 0.03 | -72.73 | 0 | 0 | 0.01 | -77.48 | 9.76 | 29.61 | 6.99 | 168.85 | 1.53 | -0.65 | 0.24 | 140.0 | -22.15 | 0 |
| 2019 (5) | 30.5 | 0 | -0.44 | 0 | -23.83 | 0 | 0.39 | -27.78 | 30.06 | 0 | 0.11 | -50.0 | 0 | 0 | 0.02 | -45.06 | 7.53 | -40.62 | 2.6 | -58.33 | 1.54 | 862.5 | 0.1 | 66.67 | 719.34 | 0 |
| 2018 (4) | -21.64 | 0 | -0.3 | 0 | 21.82 | 0 | 0.54 | 1.89 | -21.94 | 0 | 0.22 | 100.0 | 0 | 0 | 0.04 | 96.01 | 12.68 | 39.04 | 6.24 | -1.11 | 0.16 | 0.0 | 0.06 | 0.0 | -334.98 | 0 |
| 2017 (3) | -0.71 | 0 | -0.21 | 0 | -3.95 | 0 | 0.53 | -44.21 | -0.92 | 0 | 0.11 | -42.11 | -0.03 | 0 | 0.02 | -51.23 | 9.12 | 45.92 | 6.31 | 61.38 | 0.16 | -15.79 | 0.06 | -14.29 | -10.87 | 0 |
| 2016 (2) | -23.42 | 0 | -0.15 | 0 | 24.73 | 0 | 0.95 | 0 | -23.57 | 0 | 0.19 | 35.71 | 0.07 | 250.0 | 0.04 | 20.5 | 6.25 | -17.55 | 3.91 | -17.34 | 0.19 | 5.56 | 0.07 | -22.22 | -561.63 | 0 |
| 2015 (1) | 4.55 | 0 | -0.33 | 0 | -2.16 | 0 | -1.13 | 0 | 4.22 | 0 | 0.14 | -30.0 | 0.02 | 100.0 | 0.04 | -28.03 | 7.58 | -0.92 | 4.73 | -6.52 | 0.18 | 5.88 | 0.09 | 50.0 | 91.00 | 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) | -18.27 | -181.31 | -211.67 | 0.28 | -45.1 | 12.0 | 24.62 | 260.92 | 306.89 | 4.53 | 6571.43 | 571.88 | -17.99 | -178.29 | -208.31 | 0.07 | 75.0 | -63.16 | 0 | 0 | -100.0 | 0.03 | 70.24 | -72.85 | 6.48 | 4.52 | 55.4 | 2.65 | -23.63 | 16.74 | 0.42 | -2.33 | -2.33 | 0.02 | 0.0 | 0.0 | -591.26 | -203.15 | -198.3 |
| 24Q3 (19) | 22.47 | 181.62 | 917.09 | 0.51 | 950.0 | 59.38 | -15.3 | -187.83 | -962.5 | -0.07 | 85.11 | 88.89 | 22.98 | 183.29 | 1045.68 | 0.04 | 33.33 | -33.33 | 0 | 0 | 0 | 0.02 | 25.15 | -48.18 | 6.2 | -19.69 | 7.08 | 3.47 | -3.88 | 36.61 | 0.43 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 573.21 | 184.54 | 725.32 |
| 24Q2 (18) | -27.53 | -70.04 | -41.11 | -0.06 | 95.45 | -120.0 | 17.42 | 21.48 | -12.51 | -0.47 | 65.69 | 82.46 | -27.59 | -57.57 | -43.62 | 0.03 | -57.14 | 50.0 | 0 | 0 | 0 | 0.01 | -64.93 | 16.55 | 7.72 | 59.18 | 75.45 | 3.61 | 113.61 | 165.44 | 0.43 | 0.0 | 2.38 | 0.02 | 0.0 | -33.33 | -678.08 | 10.37 | 37.09 |
| 24Q1 (17) | -16.19 | -198.96 | -196.89 | -1.32 | -628.0 | 22.81 | 14.34 | 220.5 | 169.28 | -1.37 | -42.71 | -2.24 | -17.51 | -205.42 | -216.73 | 0.07 | -63.16 | 75.0 | 0 | -100.0 | 0 | 0.04 | -63.66 | 56.78 | 4.85 | 16.31 | 18.0 | 1.69 | -25.55 | -0.59 | 0.43 | 0.0 | 2.38 | 0.02 | 0.0 | -33.33 | -756.54 | -225.78 | -197.34 |
| 23Q4 (16) | 16.36 | 694.91 | -3.99 | 0.25 | -21.88 | 2400.0 | -11.9 | -726.39 | -39.34 | -0.96 | -52.38 | -113.19 | 16.61 | 783.54 | -2.58 | 0.19 | 216.67 | 1800.0 | 0.01 | 0 | 0 | 0.10 | 224.9 | 1751.96 | 4.17 | -27.98 | -23.63 | 2.27 | -10.63 | -18.35 | 0.43 | 0.0 | 0.0 | 0.02 | -33.33 | -71.43 | 601.47 | 756.15 | 15.78 |
| 23Q3 (15) | -2.75 | 85.9 | 92.78 | 0.32 | 6.67 | 166.67 | -1.44 | -107.23 | -103.8 | -0.63 | 76.49 | -342.31 | -2.43 | 87.35 | 93.7 | 0.06 | 200.0 | 100.0 | 0 | 0 | 0 | 0.03 | 181.45 | 95.06 | 5.79 | 31.59 | -13.71 | 2.54 | 86.76 | -31.72 | 0.43 | 2.38 | 2.38 | 0.03 | 0.0 | -57.14 | -91.67 | 91.5 | 89.87 |
| 23Q2 (14) | -19.51 | -216.76 | 35.33 | 0.3 | 117.54 | 850.0 | 19.91 | 196.18 | 11.6 | -2.68 | -100.0 | -106.15 | -19.21 | -228.07 | 36.41 | 0.02 | -50.0 | 0.0 | 0 | 0 | 0 | 0.01 | -52.82 | -0.51 | 4.4 | 7.06 | -47.62 | 1.36 | -20.0 | -74.95 | 0.42 | 0.0 | 2.44 | 0.03 | 0.0 | -57.14 | -1077.90 | -238.69 | -111.15 |
| 23Q1 (13) | 16.71 | -1.94 | 79.68 | -1.71 | -17200.0 | -1800.0 | -20.7 | -142.39 | -318.18 | -1.34 | -118.41 | -203.88 | 15.0 | -12.02 | 62.87 | 0.04 | 300.0 | 100.0 | 0 | 0 | 0 | 0.02 | 329.24 | 104.85 | 4.11 | -24.73 | -38.75 | 1.7 | -38.85 | -66.4 | 0.42 | -2.33 | 5.0 | 0.03 | -57.14 | -57.14 | 777.21 | 49.6 | 362.15 |
| 22Q4 (12) | 17.04 | 144.72 | 264.8 | 0.01 | 102.08 | 133.33 | -8.54 | -122.53 | -190.85 | 7.28 | 2700.0 | 1133.9 | 17.05 | 144.19 | 264.42 | 0.01 | -66.67 | -50.0 | 0 | 0 | 100.0 | 0.01 | -65.78 | -48.34 | 5.46 | -18.63 | -12.64 | 2.78 | -25.27 | -39.57 | 0.43 | 2.38 | 7.5 | 0.07 | 0.0 | 0.0 | 519.51 | 157.41 | 354.73 |
| 22Q3 (11) | -38.1 | -26.28 | -213.58 | -0.48 | -1100.0 | -1060.0 | 37.91 | 112.5 | 462.46 | 0.26 | 120.0 | -78.33 | -38.58 | -27.71 | -218.84 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 0.02 | 43.55 | 61.35 | 6.71 | -20.12 | -16.23 | 3.72 | -31.49 | -30.08 | 0.42 | 2.44 | 7.69 | 0.07 | 0.0 | 0.0 | -904.99 | -77.28 | -330.52 |
| 22Q2 (10) | -30.17 | -424.41 | -277.89 | -0.04 | 55.56 | 20.0 | 17.84 | 460.4 | 328.72 | -1.3 | -200.78 | -584.21 | -30.21 | -428.01 | -278.65 | 0.02 | 0.0 | -66.67 | 0 | 0 | 0 | 0.01 | -2.85 | -64.26 | 8.4 | 25.19 | 19.66 | 5.43 | 7.31 | 19.34 | 0.41 | 2.5 | 5.13 | 0.07 | 0.0 | 0.0 | -510.49 | -403.55 | -250.8 |
| 22Q1 (9) | 9.3 | 189.94 | 696.15 | -0.09 | -200.0 | 0.0 | -4.95 | -152.66 | -128.11 | 1.29 | 118.64 | 686.36 | 9.21 | 188.81 | 658.18 | 0.02 | 0.0 | 0.0 | 0 | 100.0 | 0 | 0.01 | 8.24 | -6.51 | 6.71 | 7.36 | 68.59 | 5.06 | 10.0 | 84.67 | 0.4 | 0.0 | 2.56 | 0.07 | 0.0 | 0.0 | 168.17 | 182.46 | 444.97 |
| 21Q4 (8) | -10.34 | 14.9 | -337.7 | -0.03 | -160.0 | 70.0 | 9.4 | 39.47 | 903.42 | 0.59 | -50.83 | -62.66 | -10.37 | 14.3 | -344.0 | 0.02 | 0.0 | 0.0 | -0.01 | 0 | 50.0 | 0.01 | 6.88 | -14.91 | 6.25 | -21.97 | 182.81 | 4.6 | -13.53 | 170.59 | 0.4 | 2.56 | 5.26 | 0.07 | 0.0 | 0.0 | -203.94 | 2.98 | -200.8 |
| 21Q3 (7) | -12.15 | -171.64 | -105.58 | 0.05 | 200.0 | 150.0 | 6.74 | 186.41 | 117.42 | 1.2 | 731.58 | 1433.33 | -12.1 | -171.56 | -101.33 | 0.02 | -66.67 | 100.0 | 0 | 0 | -100.0 | 0.01 | -68.2 | 76.35 | 8.01 | 14.1 | 191.27 | 5.32 | 16.92 | 126.38 | 0.39 | 0.0 | 2.63 | 0.07 | 0.0 | 16.67 | -210.21 | -162.1 | 0.76 |
| 21Q2 (6) | 16.96 | 1187.18 | 17.45 | -0.05 | 44.44 | 37.5 | -7.8 | -259.45 | 32.17 | -0.19 | 13.64 | 24.0 | 16.91 | 1124.85 | 17.76 | 0.06 | 200.0 | 500.0 | 0 | 0 | 0 | 0.03 | 154.12 | 349.58 | 7.02 | 76.38 | 162.92 | 4.55 | 66.06 | 123.04 | 0.39 | 0.0 | 2.63 | 0.07 | 0.0 | 16.67 | 338.52 | 794.41 | -41.86 |
| 21Q1 (5) | -1.56 | -135.86 | 89.47 | -0.09 | 10.0 | 10.0 | -2.17 | -85.47 | -114.38 | -0.22 | -113.92 | -138.6 | -1.65 | -138.82 | 88.94 | 0.02 | 0.0 | 0 | 0 | 100.0 | 0 | 0.01 | -1.48 | 0 | 3.98 | 80.09 | 86.85 | 2.74 | 61.18 | 201.1 | 0.39 | 2.63 | 0.0 | 0.07 | 0.0 | 16.67 | -48.75 | -124.09 | 95.53 |
| 20Q4 (4) | 4.35 | 173.6 | 0.0 | -0.1 | 0.0 | 0.0 | -1.17 | -137.74 | 0.0 | 1.58 | 1855.56 | 0.0 | 4.25 | 170.72 | 0.0 | 0.02 | 100.0 | 0.0 | -0.02 | -200.0 | 0.0 | 0.01 | 121.52 | 0.0 | 2.21 | -19.64 | 0.0 | 1.7 | -27.66 | 0.0 | 0.38 | 0.0 | 0.0 | 0.07 | 16.67 | 0.0 | 202.33 | 195.51 | 0.0 |
| 20Q3 (3) | -5.91 | -140.93 | 0.0 | -0.1 | -25.0 | 0.0 | 3.1 | 126.96 | 0.0 | -0.09 | 64.0 | 0.0 | -6.01 | -141.85 | 0.0 | 0.01 | 0.0 | 0.0 | 0.02 | 0 | 0.0 | 0.01 | -18.93 | 0.0 | 2.75 | 3.0 | 0.0 | 2.35 | 15.2 | 0.0 | 0.38 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -211.83 | -136.38 | 0.0 |
| 20Q2 (2) | 14.44 | 197.44 | 0.0 | -0.08 | 20.0 | 0.0 | -11.5 | -176.21 | 0.0 | -0.25 | -143.86 | 0.0 | 14.36 | 196.25 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0 | 0.0 | 2.67 | 25.35 | 0.0 | 2.04 | 124.18 | 0.0 | 0.38 | -2.56 | 0.0 | 0.06 | 0.0 | 0.0 | 582.26 | 153.43 | 0.0 |
| 20Q1 (1) | -14.82 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 15.09 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | -14.92 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -1089.71 | 0.0 | 0.0 |
