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) | -1.34 | 0 | 4.66 | 0 | -3.15 | 0 | -0.14 | 0 | 3.32 | 268.89 | 0.7 | -32.04 | 0 | 0 | 3.61 | -2.7 | -0.05 | 0 | 4.63 | 6.19 | 1.4 | 27.27 | 0.03 | 50.0 | -22.11 | 0 |
| 2023 (9) | 7.76 | 25.77 | -6.86 | 0 | -3.43 | 0 | -0.17 | 0 | 0.9 | -23.73 | 1.03 | 33.77 | 0 | 0 | 3.71 | 54.56 | 2.41 | -49.16 | 4.36 | -3.54 | 1.1 | 17.02 | 0.02 | -50.0 | 141.61 | 26.23 |
| 2022 (8) | 6.17 | 0 | -4.99 | 0 | -1.31 | 0 | 0.02 | 0 | 1.18 | -64.13 | 0.77 | 50.98 | 0 | 0 | 2.40 | 7.96 | 4.74 | 338.89 | 4.52 | 451.22 | 0.94 | -5.05 | 0.04 | 33.33 | 112.18 | 0 |
| 2021 (7) | -0.01 | 0 | 3.3 | 0 | -1.77 | 0 | 0 | 0 | 3.29 | 219.42 | 0.51 | -47.42 | 0 | 0 | 2.22 | -29.38 | 1.08 | -75.62 | 0.82 | -64.19 | 0.99 | -2.94 | 0.03 | 0.0 | -0.54 | 0 |
| 2020 (6) | 5.58 | 53.72 | -4.55 | 0 | 0.25 | -39.02 | 0 | 0 | 1.03 | -61.13 | 0.97 | 10.23 | 0 | 0 | 3.15 | -13.33 | 4.43 | 240.77 | 2.29 | 62.41 | 1.02 | 2.0 | 0.03 | 0.0 | 167.07 | 12.3 |
| 2019 (5) | 3.63 | 94.12 | -0.98 | 0 | 0.41 | 0 | -0.01 | 0 | 2.65 | 145.37 | 0.88 | -1.12 | 0 | 0 | 3.63 | -0.8 | 1.3 | 140.74 | 1.41 | 95.83 | 1.0 | 17.65 | 0.03 | -40.0 | 148.77 | 28.88 |
| 2018 (4) | 1.87 | 8.72 | -0.79 | 0 | -0.72 | 0 | 0 | 0 | 1.08 | 24.14 | 0.89 | -16.04 | 0 | 0 | 3.66 | -23.04 | 0.54 | 92.86 | 0.72 | 0 | 0.85 | -6.59 | 0.05 | -28.57 | 115.43 | -49.67 |
| 2017 (3) | 1.72 | -75.43 | -0.85 | 0 | -0.95 | 0 | 0.07 | 0 | 0.87 | -83.62 | 1.06 | -17.19 | 0 | 0 | 4.75 | 21.58 | 0.28 | -91.74 | -0.23 | 0 | 0.91 | -13.33 | 0.07 | 0.0 | 229.33 | 34.65 |
| 2016 (2) | 7.0 | 723.53 | -1.69 | 0 | -1.26 | 0 | -0.11 | 0 | 5.31 | 0 | 1.28 | -3.76 | 0 | 0 | 3.91 | -29.39 | 3.39 | 0 | 2.99 | 0 | 1.05 | 31.25 | 0.07 | 133.33 | 170.32 | -73.95 |
| 2015 (1) | 0.85 | 0 | -1.7 | 0 | 0.22 | 0 | -0.04 | 0 | -0.85 | 0 | 1.33 | -37.56 | 0 | 0 | 5.54 | -51.47 | -0.36 | 0 | -0.7 | 0 | 0.8 | 11.11 | 0.03 | 50.0 | 653.85 | 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) | -0.21 | -16.67 | -114.0 | 0.85 | -74.4 | 120.53 | -0.06 | 97.97 | 14.29 | -0.06 | -500.0 | 50.0 | 0.64 | -79.62 | 124.24 | 0.24 | -14.29 | -35.14 | 0 | 0 | 0 | 5.03 | -18.06 | 9.47 | -0.06 | 76.0 | -106.67 | 1.46 | 563.64 | 224.44 | 0.28 | -28.21 | -22.22 | 0.01 | 0.0 | 0.0 | -12.00 | 58.67 | -106.56 |
| 24Q3 (19) | -0.18 | 73.13 | -106.04 | 3.32 | 486.05 | 376.67 | -2.96 | -4128.57 | 8.36 | -0.01 | 85.71 | -116.67 | 3.14 | 305.23 | 76.4 | 0.28 | 366.67 | 133.33 | 0 | 0 | 0 | 6.14 | 369.74 | 275.07 | -0.25 | 0 | -169.44 | 0.22 | -86.25 | -87.85 | 0.39 | 8.33 | 39.29 | 0.01 | 0.0 | 0.0 | -29.03 | 14.64 | -120.46 |
| 24Q2 (18) | -0.67 | -139.29 | -145.89 | -0.86 | -163.7 | 40.28 | -0.07 | -16.67 | -16.67 | -0.07 | 0 | 0.0 | -1.53 | -242.99 | -7750.0 | 0.06 | -53.85 | -64.71 | 0 | 0 | 0 | 1.31 | -44.8 | -49.79 | 0 | -100.0 | -100.0 | 1.6 | 18.52 | 7.38 | 0.36 | 0.0 | 63.64 | 0.01 | 0.0 | 0.0 | -34.01 | -108.92 | -140.07 |
| 24Q1 (17) | -0.28 | -118.67 | -115.38 | 1.35 | 132.61 | 1787.5 | -0.06 | 14.29 | 14.29 | 0 | 100.0 | 100.0 | 1.07 | 140.53 | -38.51 | 0.13 | -64.86 | -64.86 | 0 | 0 | 0 | 2.37 | -48.48 | -62.37 | 0.26 | -71.11 | -60.61 | 1.35 | 200.0 | 125.0 | 0.36 | 0.0 | 56.52 | 0.01 | 0.0 | 0.0 | -16.28 | -108.9 | -107.51 |
| 23Q4 (16) | 1.5 | -49.66 | 38.89 | -4.14 | -245.0 | -36.18 | -0.07 | 97.83 | 12.5 | -0.12 | -300.0 | -200.0 | -2.64 | -248.31 | -34.69 | 0.37 | 208.33 | 32.14 | 0 | 0 | -100.0 | 4.60 | 180.76 | 27.22 | 0.9 | 150.0 | -40.4 | 0.45 | -75.14 | -40.0 | 0.36 | 28.57 | 56.52 | 0.01 | 0.0 | 0.0 | 182.93 | 28.91 | 67.68 |
| 23Q3 (15) | 2.98 | 104.11 | -6.29 | -1.2 | 16.67 | -2900.0 | -3.23 | -5283.33 | -188.39 | 0.06 | 185.71 | 200.0 | 1.78 | 8800.0 | -43.31 | 0.12 | -29.41 | -7.69 | 0 | 0 | 100.0 | 1.64 | -37.12 | -3.79 | 0.36 | -25.0 | -67.86 | 1.81 | 21.48 | 0.56 | 0.28 | 27.27 | 21.74 | 0.01 | 0.0 | 0.0 | 141.90 | 67.18 | -8.97 |
| 23Q2 (14) | 1.46 | -19.78 | -37.34 | -1.44 | -1700.0 | -56.52 | -0.06 | 14.29 | -20.0 | -0.07 | -75.0 | -275.0 | 0.02 | -98.85 | -98.58 | 0.17 | -54.05 | -10.53 | 0 | 0 | 0 | 2.60 | -58.63 | 31.81 | 0.48 | -27.27 | -69.43 | 1.49 | 148.33 | -0.67 | 0.22 | -4.35 | -4.35 | 0.01 | 0.0 | 0.0 | 84.88 | -60.82 | -36.61 |
| 23Q1 (13) | 1.82 | 68.52 | 533.33 | -0.08 | 97.37 | 91.84 | -0.07 | 12.5 | -16.67 | -0.04 | 0.0 | 0 | 1.74 | 188.78 | 224.29 | 0.37 | 32.14 | 105.56 | 0 | -100.0 | 0 | 6.29 | 74.17 | 147.86 | 0.66 | -56.29 | 22.22 | 0.6 | -20.0 | 30.43 | 0.23 | 0.0 | -4.17 | 0.01 | 0.0 | 0.0 | 216.67 | 98.61 | 466.27 |
| 22Q4 (12) | 1.08 | -66.04 | 2600.0 | -3.04 | -7500.0 | -652.73 | -0.08 | 92.86 | -60.0 | -0.04 | -300.0 | 0 | -1.96 | -162.42 | -432.2 | 0.28 | 115.38 | 40.0 | 0.03 | 200.0 | 0 | 3.61 | 112.33 | 19.59 | 1.51 | 34.82 | 160.34 | 0.75 | -58.33 | 29.31 | 0.23 | 0.0 | -8.0 | 0.01 | 0.0 | 0.0 | 109.09 | -30.02 | 2190.91 |
| 22Q3 (11) | 3.18 | 36.48 | 234.74 | -0.04 | 95.65 | -101.78 | -1.12 | -2140.0 | 52.14 | 0.02 | -50.0 | 0 | 3.14 | 122.7 | -1.88 | 0.13 | -31.58 | 85.71 | -0.03 | 0 | 0 | 1.70 | -13.85 | 32.24 | 1.12 | -28.66 | 600.0 | 1.8 | 20.0 | 1025.0 | 0.23 | 0.0 | -4.17 | 0.01 | 0.0 | 0.0 | 155.88 | 16.41 | -32.72 |
| 22Q2 (10) | 2.33 | 654.76 | 747.22 | -0.92 | 6.12 | -468.0 | -0.05 | 16.67 | -127.78 | 0.04 | 0 | 0 | 1.41 | 200.71 | 1381.82 | 0.19 | 5.56 | 58.33 | 0 | 0 | 0 | 1.98 | -22.2 | -5.53 | 1.57 | 190.74 | 302.56 | 1.5 | 226.09 | 782.35 | 0.23 | -4.17 | -8.0 | 0.01 | 0.0 | 0.0 | 133.91 | 326.37 | 259.95 |
| 22Q1 (9) | -0.42 | -1150.0 | 34.38 | -0.98 | -278.18 | -476.92 | -0.06 | -20.0 | -113.64 | 0 | 0 | 0 | -1.4 | -337.29 | -268.42 | 0.18 | -10.0 | 50.0 | 0 | 0 | 0 | 2.54 | -15.97 | 9.17 | 0.54 | -6.9 | 1000.0 | 0.46 | -20.69 | 611.11 | 0.24 | -4.0 | -7.69 | 0.01 | 0.0 | 0.0 | -59.15 | -1342.25 | 83.36 |
| 21Q4 (8) | 0.04 | -95.79 | -98.49 | 0.55 | -75.56 | 113.65 | -0.05 | 97.86 | -102.07 | 0 | 0 | 100.0 | 0.59 | -81.56 | 142.75 | 0.2 | 185.71 | 53.85 | 0 | 0 | 0 | 3.02 | 134.79 | 66.4 | 0.58 | 262.5 | -7.94 | 0.58 | 262.5 | 123.08 | 0.25 | 4.17 | -7.41 | 0.01 | 0.0 | 0.0 | 4.76 | -97.94 | -99.03 |
| 21Q3 (7) | 0.95 | 363.89 | -41.36 | 2.25 | 800.0 | 600.0 | -2.34 | -1400.0 | 11.36 | 0 | 0 | 0 | 3.2 | 3009.09 | 173.5 | 0.07 | -41.67 | -84.44 | 0 | 0 | 0 | 1.29 | -38.45 | -73.06 | 0.16 | -58.97 | -91.88 | 0.16 | -5.88 | -84.76 | 0.24 | -4.0 | -7.69 | 0.01 | 0.0 | 0.0 | 231.71 | 376.76 | 88.8 |
| 21Q2 (6) | -0.36 | 43.75 | -700.0 | 0.25 | -3.85 | 213.64 | 0.18 | -59.09 | -35.71 | 0 | 0 | -100.0 | -0.11 | 71.05 | 31.25 | 0.12 | 0.0 | -50.0 | 0 | 0 | 0 | 2.09 | -10.1 | -18.99 | 0.39 | 750.0 | -74.34 | 0.17 | 288.89 | -88.11 | 0.25 | -3.85 | 0.0 | 0.01 | 0.0 | 0.0 | -83.72 | 76.45 | -2458.14 |
| 21Q1 (5) | -0.64 | -124.15 | -151.2 | 0.26 | 106.45 | 73.33 | 0.44 | -81.74 | 109.52 | 0 | 100.0 | 100.0 | -0.38 | 72.46 | -127.14 | 0.12 | -7.69 | -20.0 | 0 | 0 | 0 | 2.33 | 28.09 | -22.95 | -0.06 | -109.52 | -119.35 | -0.09 | -134.62 | 80.0 | 0.26 | -3.7 | 8.33 | 0.01 | 0.0 | 0.0 | -355.56 | -172.45 | 0 |
| 20Q4 (4) | 2.65 | 63.58 | 0.0 | -4.03 | -795.56 | 0.0 | 2.41 | 191.29 | 0.0 | -0.01 | 0 | 0.0 | -1.38 | -217.95 | 0.0 | 0.13 | -71.11 | 0.0 | 0 | 0 | 0.0 | 1.82 | -61.99 | 0.0 | 0.63 | -68.02 | 0.0 | 0.26 | -75.24 | 0.0 | 0.27 | 3.85 | 0.0 | 0.01 | 0.0 | 0.0 | 490.74 | 299.86 | 0.0 |
| 20Q3 (3) | 1.62 | 2600.0 | 0.0 | -0.45 | -104.55 | 0.0 | -2.64 | -1042.86 | 0.0 | 0 | -100.0 | 0.0 | 1.17 | 831.25 | 0.0 | 0.45 | 87.5 | 0.0 | 0 | 0 | 0.0 | 4.78 | 85.11 | 0.0 | 1.97 | 29.61 | 0.0 | 1.05 | -26.57 | 0.0 | 0.26 | 4.0 | 0.0 | 0.01 | 0.0 | 0.0 | 122.73 | 3356.82 | 0.0 |
| 20Q2 (2) | 0.06 | -95.2 | 0.0 | -0.22 | -246.67 | 0.0 | 0.28 | 33.33 | 0.0 | 0.02 | 300.0 | 0.0 | -0.16 | -111.43 | 0.0 | 0.24 | 60.0 | 0.0 | 0 | 0 | 0.0 | 2.58 | -14.49 | 0.0 | 1.52 | 390.32 | 0.0 | 1.43 | 417.78 | 0.0 | 0.25 | 4.17 | 0.0 | 0.01 | 0.0 | 0.0 | 3.55 | 0 | 0.0 |
| 20Q1 (1) | 1.25 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.02 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
