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) | 10.33 | 53.04 | -3.86 | 0 | 1.83 | 0 | -0.01 | 0 | 6.47 | -25.8 | 1.13 | -4.24 | -0.17 | 0 | 3.52 | -28.57 | 10.57 | 44.01 | 10.21 | 47.97 | 1.47 | 0.68 | 0.05 | 25.0 | 88.06 | 9.59 |
| 2023 (9) | 6.75 | -20.21 | 1.97 | 0 | -4.27 | 0 | 0.06 | 0 | 8.72 | 8.86 | 1.18 | 11.32 | 0 | 0 | 4.93 | 7.37 | 7.34 | 27.21 | 6.9 | 24.55 | 1.46 | -12.57 | 0.04 | 0.0 | 80.36 | -31.14 |
| 2022 (8) | 8.46 | 44.62 | -0.45 | 0 | -4.51 | 0 | -0.11 | 0 | 8.01 | 0 | 1.06 | -47.78 | 0 | 0 | 4.59 | -40.78 | 5.77 | -19.07 | 5.54 | -13.84 | 1.67 | 0.6 | 0.04 | 33.33 | 116.69 | 61.97 |
| 2021 (7) | 5.85 | -21.27 | -14.04 | 0 | -1.28 | 0 | 0.19 | 0 | -8.19 | 0 | 2.03 | -13.98 | -0.05 | 0 | 7.75 | -29.68 | 7.13 | 17.85 | 6.43 | 23.89 | 1.66 | 1.22 | 0.03 | 0.0 | 72.04 | -33.48 |
| 2020 (6) | 7.43 | 38.36 | 3.77 | 0 | -3.66 | 0 | -0.01 | 0 | 11.2 | 0 | 2.36 | 4.42 | -0.13 | 0 | 11.02 | -3.47 | 6.05 | 39.72 | 5.19 | 31.73 | 1.64 | -2.38 | 0.03 | 200.0 | 108.31 | 13.55 |
| 2019 (5) | 5.37 | 6.34 | -7.77 | 0 | 2.66 | 0 | 0.32 | 0 | -2.4 | 0 | 2.26 | -7.76 | -1.52 | 0 | 11.41 | -8.92 | 4.33 | 18.63 | 3.94 | 15.54 | 1.68 | 1.82 | 0.01 | 0.0 | 95.38 | -4.24 |
| 2018 (4) | 5.05 | 45.11 | -5.03 | 0 | -2.52 | 0 | -0.05 | 0 | 0.02 | 0 | 2.45 | 56.05 | -0.34 | 0 | 12.53 | 50.86 | 3.65 | -4.45 | 3.41 | 68.81 | 1.65 | -7.82 | 0.01 | -50.0 | 99.61 | 9.62 |
| 2017 (3) | 3.48 | -32.69 | -4.41 | 0 | -1.61 | 0 | 0.16 | 0 | -0.93 | 0 | 1.57 | -16.04 | -0.34 | 0 | 8.31 | -14.22 | 3.82 | 4.37 | 2.02 | -47.8 | 1.79 | -10.05 | 0.02 | 0.0 | 90.86 | 3.34 |
| 2016 (2) | 5.17 | 40.49 | -1.87 | 0 | 2.23 | 0 | -0.12 | 0 | 3.3 | 120.0 | 1.87 | -10.1 | -0.05 | 0 | 9.68 | -19.83 | 3.66 | 369.23 | 3.87 | 316.13 | 1.99 | -1.0 | 0.02 | -50.0 | 87.93 | -28.8 |
| 2015 (1) | 3.68 | 117.75 | -2.18 | 0 | -1.56 | 0 | 0 | 0 | 1.5 | 0 | 2.08 | -21.21 | -0.15 | 0 | 12.08 | -22.08 | 0.78 | -7.14 | 0.93 | 19.23 | 2.01 | 11.67 | 0.04 | -63.64 | 123.49 | 96.56 |
| 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) | 3.89 | 69.13 | 59.43 | -3.86 | -143.32 | -628.77 | -0.01 | 99.85 | 0.0 | -0.55 | -219.57 | -311.54 | 0.03 | -99.73 | -99.05 | 0.31 | -20.51 | -49.18 | -0.07 | -240.0 | -135.0 | 3.27 | -23.79 | -63.13 | 3.11 | -2.81 | 35.81 | 3.17 | 19.62 | 58.5 | 0.37 | 0.0 | 5.71 | 0.01 | 0.0 | 0.0 | 109.58 | 44.36 | 5.98 |
| 24Q3 (19) | 2.3 | 13.86 | 121.15 | 8.91 | 710.0 | 2684.38 | -6.87 | -68600.0 | -61.65 | 0.46 | 206.67 | 1250.0 | 11.21 | 259.29 | 724.26 | 0.39 | 105.26 | 50.0 | 0.05 | 145.45 | 155.56 | 4.30 | 73.84 | 12.67 | 3.2 | 29.55 | 38.53 | 2.65 | 2.71 | 26.79 | 0.37 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 75.91 | 11.23 | 80.28 |
| 24Q2 (18) | 2.02 | -4.72 | 14.12 | 1.1 | 111.0 | 205.56 | -0.01 | -100.11 | 0 | 0.15 | 350.0 | 171.43 | 3.12 | 139.59 | 46.48 | 0.19 | -24.0 | 46.15 | -0.11 | -175.0 | -175.0 | 2.47 | -41.89 | 13.27 | 2.47 | 37.99 | 42.77 | 2.58 | 42.54 | 28.36 | 0.37 | 2.78 | 2.78 | 0.01 | 0.0 | 0.0 | 68.24 | -29.83 | -8.24 |
| 24Q1 (17) | 2.12 | -13.11 | 41.33 | -10.0 | -1469.86 | -1885.71 | 8.73 | 87400.0 | 0 | -0.06 | -123.08 | -250.0 | -7.88 | -348.58 | -482.52 | 0.25 | -59.02 | 38.89 | -0.04 | -120.0 | 42.86 | 4.25 | -52.12 | 1.57 | 1.79 | -21.83 | 75.49 | 1.81 | -9.5 | 126.25 | 0.36 | 2.86 | -7.69 | 0.01 | 0.0 | 0.0 | 97.25 | -5.94 | -22.2 |
| 23Q4 (16) | 2.44 | 134.62 | -21.79 | 0.73 | 128.12 | 404.17 | -0.01 | 99.76 | 0 | 0.26 | 750.0 | 8.33 | 3.17 | 133.09 | 10.07 | 0.61 | 134.62 | 154.17 | 0.2 | 322.22 | 566.67 | 8.88 | 132.91 | 93.86 | 2.29 | -0.87 | 87.7 | 2.0 | -4.31 | 102.02 | 0.35 | -5.41 | -14.63 | 0.01 | 0.0 | 0.0 | 103.39 | 145.55 | -53.28 |
| 23Q3 (15) | 1.04 | -41.24 | -0.95 | 0.32 | -11.11 | 119.51 | -4.25 | 0 | 34.92 | -0.04 | 80.95 | 75.0 | 1.36 | -36.15 | 330.51 | 0.26 | 100.0 | -3.7 | -0.09 | -125.0 | -400.0 | 3.81 | 74.78 | -9.21 | 2.31 | 33.53 | 28.33 | 2.09 | 3.98 | 15.47 | 0.37 | 2.78 | -9.76 | 0.01 | 0.0 | 0.0 | 42.11 | -43.38 | -10.58 |
| 23Q2 (14) | 1.77 | 18.0 | -16.51 | 0.36 | -35.71 | -53.25 | 0 | 0 | 0 | -0.21 | -625.0 | -950.0 | 2.13 | 3.4 | -26.3 | 0.13 | -27.78 | -40.91 | -0.04 | 42.86 | -300.0 | 2.18 | -47.89 | -47.95 | 1.73 | 69.61 | 54.46 | 2.01 | 151.25 | 67.5 | 0.36 | -7.69 | -14.29 | 0.01 | 0.0 | 0.0 | 74.37 | -40.5 | -42.82 |
| 23Q1 (13) | 1.5 | -51.92 | -30.88 | 0.56 | 333.33 | -15.15 | 0 | 0 | -100.0 | 0.04 | -83.33 | 123.53 | 2.06 | -28.47 | -27.21 | 0.18 | -25.0 | -47.06 | -0.07 | -333.33 | -40.0 | 4.19 | -8.6 | -23.91 | 1.02 | -16.39 | -37.8 | 0.8 | -19.19 | -48.39 | 0.39 | -4.88 | -7.14 | 0.01 | 0.0 | 0.0 | 125.00 | -43.51 | 14.06 |
| 22Q4 (12) | 3.12 | 197.14 | 26.83 | -0.24 | 85.37 | 92.41 | 0 | 100.0 | 0 | 0.24 | 250.0 | 140.0 | 2.88 | 588.14 | 511.43 | 0.24 | -11.11 | -54.72 | 0.03 | 0.0 | -50.0 | 4.58 | 9.08 | -40.8 | 1.22 | -32.22 | -37.76 | 0.99 | -45.3 | -41.07 | 0.41 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 221.28 | 369.95 | 88.89 |
| 22Q3 (11) | 1.05 | -50.47 | -56.25 | -1.64 | -312.99 | 56.5 | -6.53 | 0 | -1104.62 | -0.16 | -700.0 | -433.33 | -0.59 | -120.42 | 56.93 | 0.27 | 22.73 | -47.06 | 0.03 | 400.0 | 0.0 | 4.20 | 0.21 | -44.01 | 1.8 | 60.71 | 3.45 | 1.81 | 50.83 | 16.03 | 0.41 | -2.38 | 0.0 | 0.01 | 0.0 | 0.0 | 47.09 | -63.8 | -61.15 |
| 22Q2 (10) | 2.12 | -2.3 | -39.26 | 0.77 | 16.67 | 120.21 | 0 | -100.0 | -100.0 | -0.02 | 88.24 | -120.0 | 2.89 | 2.12 | 1003.12 | 0.22 | -35.29 | -43.59 | -0.01 | 80.0 | 90.91 | 4.19 | -23.83 | -22.32 | 1.12 | -31.71 | -47.42 | 1.2 | -22.58 | -38.14 | 0.42 | 0.0 | 2.44 | 0.01 | 0.0 | 0.0 | 130.06 | 18.67 | -12.05 |
| 22Q1 (9) | 2.17 | -11.79 | 186.8 | 0.66 | 120.89 | 120.0 | 2.03 | 0 | 200.5 | -0.17 | -270.0 | -950.0 | 2.83 | 504.29 | 148.79 | 0.34 | -35.85 | -43.33 | -0.05 | -183.33 | -66.67 | 5.50 | -28.89 | -51.22 | 1.64 | -16.33 | 26.15 | 1.55 | -7.74 | 24.0 | 0.42 | 2.44 | -2.33 | 0.01 | 0.0 | 0.0 | 109.60 | -6.44 | 174.09 |
| 21Q4 (8) | 2.46 | 2.5 | 26.15 | -3.16 | 16.18 | -254.9 | 0 | -100.0 | -100.0 | 0.1 | 433.33 | 166.67 | -0.7 | 48.91 | -117.54 | 0.53 | 3.92 | -38.37 | 0.06 | 100.0 | -89.09 | 7.74 | 3.16 | -51.6 | 1.96 | 12.64 | 43.07 | 1.68 | 7.69 | 43.59 | 0.41 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 117.14 | -3.36 | -4.48 |
| 21Q3 (7) | 2.4 | -31.23 | 0.84 | -3.77 | 1.05 | -171.81 | 0.65 | 550.0 | 116.84 | -0.03 | -130.0 | -160.0 | -1.37 | -328.12 | -117.96 | 0.51 | 30.77 | -37.04 | 0.03 | 127.27 | 105.26 | 7.50 | 39.04 | -45.37 | 1.74 | -18.31 | 0.58 | 1.56 | -19.59 | 8.33 | 0.41 | 0.0 | 2.5 | 0.01 | 0.0 | 0.0 | 121.21 | -18.03 | -5.78 |
| 21Q2 (6) | 3.49 | 239.6 | 123.72 | -3.81 | -15.45 | 2.56 | 0.1 | 104.95 | 0 | 0.1 | 400.0 | 25.0 | -0.32 | 94.48 | 86.38 | 0.39 | -35.0 | 85.71 | -0.11 | -266.67 | -57.14 | 5.39 | -52.17 | 77.49 | 2.13 | 63.85 | -13.41 | 1.94 | 55.2 | -6.28 | 0.41 | -4.65 | 2.5 | 0.01 | 0.0 | 0.0 | 147.88 | 199.97 | 135.09 |
| 21Q1 (5) | -2.5 | -228.21 | -262.34 | -3.3 | -261.76 | -946.15 | -2.02 | -1110.0 | 0 | 0.02 | 113.33 | 100.0 | -5.8 | -245.36 | -400.52 | 0.6 | -30.23 | 25.0 | -0.03 | -105.45 | 25.0 | 11.28 | -29.45 | -24.11 | 1.3 | -5.11 | 165.31 | 1.25 | 6.84 | 150.0 | 0.43 | 4.88 | -2.27 | 0.01 | 0.0 | 0 | -147.93 | -220.62 | -190.29 |
| 20Q4 (4) | 1.95 | -18.07 | 0.0 | 2.04 | -61.14 | 0.0 | 0.2 | 105.18 | 0.0 | -0.15 | -400.0 | 0.0 | 3.99 | -47.71 | 0.0 | 0.86 | 6.17 | 0.0 | 0.55 | 196.49 | 0.0 | 15.99 | 16.43 | 0.0 | 1.37 | -20.81 | 0.0 | 1.17 | -18.75 | 0.0 | 0.41 | 2.5 | 0.0 | 0.01 | 0.0 | 0.0 | 122.64 | -4.67 | 0.0 |
| 20Q3 (3) | 2.38 | 52.56 | 0.0 | 5.25 | 234.27 | 0.0 | -3.86 | 0 | 0.0 | 0.05 | -37.5 | 0.0 | 7.63 | 424.68 | 0.0 | 0.81 | 285.71 | 0.0 | -0.57 | -714.29 | 0.0 | 13.73 | 351.74 | 0.0 | 1.73 | -29.67 | 0.0 | 1.44 | -30.43 | 0.0 | 0.4 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 128.65 | 104.52 | 0.0 |
| 20Q2 (2) | 1.56 | 1.3 | 0.0 | -3.91 | -1102.56 | 0.0 | 0 | 0 | 0.0 | 0.08 | 700.0 | 0.0 | -2.35 | -221.76 | 0.0 | 0.21 | -56.25 | 0.0 | -0.07 | -75.0 | 0.0 | 3.04 | -79.55 | 0.0 | 2.46 | 402.04 | 0.0 | 2.07 | 314.0 | 0.0 | 0.4 | -9.09 | 0.0 | 0.01 | 0 | 0.0 | 62.90 | -61.6 | 0.0 |
| 20Q1 (1) | 1.54 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 14.86 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 163.83 | 0.0 | 0.0 |
