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) | 23.53 | -27.42 | 36.0 | 0 | -22.93 | 0 | 3.22 | 287.95 | 59.53 | 239.01 | 1.72 | 191.53 | 0.16 | 0 | 1.18 | 172.06 | 1.67 | 35.77 | 5.74 | 58.56 | 1.35 | 18.42 | 1.2 | 30.43 | 283.84 | -50.27 |
| 2023 (9) | 32.42 | 0 | -14.86 | 0 | -29.62 | 0 | 0.83 | -78.16 | 17.56 | 0 | 0.59 | -61.18 | -0.14 | 0 | 0.43 | -62.95 | 1.23 | 0 | 3.62 | 0 | 1.14 | -5.0 | 0.92 | 27.78 | 570.77 | 0 |
| 2022 (8) | -38.04 | 0 | 35.27 | 0 | -6.4 | 0 | 3.8 | 0 | -2.77 | 0 | 1.52 | -87.75 | -0.15 | 0 | 1.17 | -79.2 | -22.93 | 0 | -19.12 | 0 | 1.2 | 39.53 | 0.72 | 350.0 | 0.00 | 0 |
| 2021 (7) | 49.73 | 584.04 | -63.94 | 0 | 39.06 | 0 | -5.05 | 0 | -14.21 | 0 | 12.41 | 5295.65 | 0.01 | -75.0 | 5.64 | 3285.93 | 71.3 | 591.56 | 61.13 | 504.05 | 0.86 | 11.69 | 0.16 | -55.56 | 80.02 | 23.82 |
| 2020 (6) | 7.27 | 110.72 | 0.63 | -91.21 | -1.67 | 0 | 2.54 | 0 | 7.9 | -25.61 | 0.23 | -77.45 | 0.04 | 0 | 0.17 | -85.03 | 10.31 | 0 | 10.12 | 0 | 0.77 | -4.94 | 0.36 | -28.0 | 64.62 | 0 |
| 2019 (5) | 3.45 | -53.38 | 7.17 | 0 | 1.14 | 0 | -1.71 | 0 | 10.62 | 0 | 1.02 | 37.84 | -0.8 | 0 | 1.11 | 49.26 | -3.41 | 0 | -1.75 | 0 | 0.81 | 24.62 | 0.5 | -25.37 | 0.00 | 0 |
| 2018 (4) | 7.4 | 0 | -8.27 | 0 | -1.97 | 0 | 0.63 | 0 | -0.87 | 0 | 0.74 | -1.33 | 0.33 | -43.1 | 0.75 | 7.41 | -6.75 | 0 | -24.52 | 0 | 0.65 | 38.3 | 0.67 | -4.29 | 0.00 | 0 |
| 2017 (3) | -3.28 | 0 | 6.04 | -53.54 | -7.81 | 0 | -0.79 | 0 | 2.76 | -88.73 | 0.75 | 226.09 | 0.58 | 0 | 0.69 | 232.73 | 1.62 | -21.74 | -0.8 | 0 | 0.47 | -11.32 | 0.7 | 22.81 | -886.49 | 0 |
| 2016 (2) | 11.48 | 78.26 | 13.0 | 97.27 | -8.32 | 0 | 0.36 | -64.0 | 24.48 | 87.87 | 0.23 | -52.08 | -14.55 | 0 | 0.21 | -50.07 | 2.07 | 0 | 2.11 | -16.6 | 0.53 | -24.29 | 0.57 | 35.71 | 357.63 | 102.7 |
| 2015 (1) | 6.44 | -20.79 | 6.59 | 33.4 | -13.5 | 0 | 1.0 | 0 | 13.03 | -0.31 | 0.48 | -48.39 | -0.35 | 0 | 0.42 | -79.67 | -1.36 | 0 | 2.53 | -61.95 | 0.7 | 59.09 | 0.42 | 90.91 | 176.44 | 58.64 |
| 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) | 8.45 | 26.88 | 94.7 | 3.62 | -88.74 | 1267.74 | -16.73 | -120.13 | -1738.46 | 2.1 | 452.63 | 266.67 | 12.07 | -68.89 | 199.5 | 1.04 | 166.67 | 235.48 | 0.01 | -90.0 | 104.55 | 2.48 | 142.79 | 190.94 | 0.69 | -21.59 | 91.67 | 1.83 | 8.93 | 134.62 | 0.42 | 20.0 | 44.83 | 0.46 | 76.92 | 119.05 | 311.81 | 7.21 | -8.04 |
| 24Q3 (19) | 6.66 | 192.11 | 73.89 | 32.14 | 2821.82 | 286.21 | -7.6 | -766.67 | -613.51 | 0.38 | 660.0 | -48.65 | 38.8 | 1047.93 | 388.91 | 0.39 | 69.57 | 3800.0 | 0.1 | 900.0 | 400.0 | 1.02 | 32.39 | 3580.09 | 0.88 | 8700.0 | 576.92 | 1.68 | 54.13 | 32.28 | 0.35 | 16.67 | 25.0 | 0.26 | 30.0 | -21.21 | 290.83 | 102.82 | 42.76 |
| 24Q2 (18) | 2.28 | -62.93 | -72.69 | 1.1 | 226.44 | 355.81 | 1.14 | 322.22 | 117.62 | 0.05 | -92.86 | 105.26 | 3.38 | -35.98 | -57.32 | 0.23 | 283.33 | 228.57 | 0.01 | -66.67 | -50.0 | 0.77 | 358.53 | 243.47 | 0.01 | -87.5 | -97.3 | 1.09 | -4.39 | 3.81 | 0.3 | 3.45 | 7.14 | 0.2 | -28.57 | -9.09 | 143.40 | -60.13 | -73.38 |
| 24Q1 (17) | 6.15 | 41.71 | -61.32 | -0.87 | -180.65 | -127.8 | 0.27 | 129.67 | 101.14 | 0.7 | 155.56 | -69.43 | 5.28 | 31.02 | -72.25 | 0.06 | -80.65 | -70.0 | 0.03 | 113.64 | -25.0 | 0.17 | -80.26 | -72.83 | 0.08 | -77.78 | -77.14 | 1.14 | 46.15 | 119.23 | 0.29 | 0.0 | -3.33 | 0.28 | 33.33 | 75.0 | 359.65 | 6.07 | -77.83 |
| 23Q4 (16) | 4.34 | 13.32 | 32.32 | -0.31 | 98.2 | -111.19 | -0.91 | -161.49 | 82.63 | -1.26 | -270.27 | -277.46 | 4.03 | 130.01 | -33.39 | 0.31 | 3000.0 | -26.19 | -0.22 | -1200.0 | -168.75 | 0.85 | 2970.98 | -31.72 | 0.36 | 176.92 | 205.88 | 0.78 | -38.58 | 160.0 | 0.29 | 3.57 | -14.71 | 0.21 | -36.36 | -8.7 | 339.06 | 66.43 | -10.07 |
| 23Q3 (15) | 3.83 | -54.13 | 126.76 | -17.26 | -3913.95 | -179.65 | 1.48 | 122.87 | 152.67 | 0.74 | 177.89 | 285.0 | -13.43 | -269.57 | -282.47 | 0.01 | -85.71 | -98.44 | 0.02 | 0.0 | 100.0 | 0.03 | -87.64 | -98.97 | 0.13 | -64.86 | 100.44 | 1.27 | 20.95 | 104.6 | 0.28 | 0.0 | -12.5 | 0.33 | 50.0 | 50.0 | 203.72 | -62.18 | 0 |
| 23Q2 (14) | 8.35 | -47.48 | 129.85 | -0.43 | -113.74 | -101.32 | -6.47 | 72.72 | -710.38 | -0.95 | -141.48 | -159.38 | 7.92 | -58.38 | 70.32 | 0.07 | -65.0 | -70.83 | 0.02 | -50.0 | 110.0 | 0.22 | -63.73 | -68.82 | 0.37 | 5.71 | 68.18 | 1.05 | 101.92 | 16.67 | 0.28 | -6.67 | 3.7 | 0.22 | 37.5 | -4.35 | 538.71 | -66.8 | 126.96 |
| 23Q1 (13) | 15.9 | 384.76 | 1556.25 | 3.13 | 13.0 | 114.36 | -23.72 | -352.67 | -4120.34 | 2.29 | 222.54 | 21.16 | 19.03 | 214.55 | 191.36 | 0.2 | -52.38 | -9.09 | 0.04 | -87.5 | 114.81 | 0.62 | -50.39 | 9.74 | 0.35 | 202.94 | -94.8 | 0.52 | 73.33 | -92.87 | 0.3 | -11.76 | 11.11 | 0.16 | -30.43 | 300.0 | 1622.45 | 330.34 | 12744.39 |
| 22Q4 (12) | 3.28 | 122.92 | -40.26 | 2.77 | -87.22 | 108.27 | -5.24 | -86.48 | -142.57 | 0.71 | 277.5 | 204.41 | 6.05 | -17.8 | 121.61 | 0.42 | -34.38 | -96.37 | 0.32 | 3100.0 | -97.03 | 1.25 | -53.71 | -93.95 | -0.34 | 98.85 | -101.94 | 0.3 | 101.09 | -97.74 | 0.34 | 6.25 | 25.93 | 0.23 | 4.55 | 475.0 | 377.01 | 0 | 833.26 |
| 22Q3 (11) | -14.31 | 48.84 | -158.22 | 21.67 | -33.57 | 184.45 | -2.81 | -365.09 | -112.9 | -0.4 | -125.0 | 75.46 | 7.36 | 58.28 | 781.48 | 0.64 | 166.67 | -3.03 | 0.01 | 105.0 | 100.12 | 2.70 | 274.35 | 156.62 | -29.54 | -13527.27 | -222.17 | -27.6 | -3166.67 | -250.57 | 0.32 | 18.52 | 52.38 | 0.22 | -4.35 | 450.0 | 0.00 | 100.0 | -100.0 |
| 22Q2 (10) | -27.97 | -3013.54 | -338.86 | 32.62 | 249.7 | 595.74 | 1.06 | 79.66 | -64.07 | 1.6 | -15.34 | 159.04 | 4.65 | 122.32 | -9.36 | 0.24 | 9.09 | 100.0 | -0.2 | 25.93 | 90.87 | 0.72 | 27.65 | 246.98 | 0.22 | -96.73 | -98.92 | 0.9 | -87.65 | -95.73 | 0.27 | 0.0 | 42.11 | 0.23 | 475.0 | 475.0 | -1997.86 | -15916.37 | -3732.31 |
| 22Q1 (9) | 0.96 | -82.51 | -87.91 | -21.79 | 34.94 | -1310.56 | 0.59 | -95.21 | -70.65 | 1.89 | 377.94 | 6400.0 | -20.83 | 25.61 | -313.86 | 0.22 | -98.1 | 266.67 | -0.27 | -102.5 | -2800.0 | 0.57 | -97.27 | 309.71 | 6.73 | -61.52 | -27.24 | 7.29 | -45.11 | -13.83 | 0.27 | 0.0 | 42.11 | 0.04 | 0.0 | 0.0 | 12.63 | -68.73 | -86.18 |
| 21Q4 (8) | 5.49 | -77.66 | -44.15 | -33.49 | -30.51 | -1464.95 | 12.31 | -43.51 | 566.29 | -0.68 | 58.28 | -149.64 | -28.0 | -2492.59 | -464.11 | 11.57 | 1653.03 | 16428.57 | 10.79 | 225.47 | 5295.0 | 20.67 | 1864.45 | 12619.06 | 17.49 | -27.67 | 184.85 | 13.28 | -27.55 | 135.46 | 0.27 | 28.57 | 42.11 | 0.04 | 0.0 | 0.0 | 40.40 | -69.46 | -75.88 |
| 21Q3 (7) | 24.58 | 109.91 | 192.97 | -25.66 | -289.97 | -758.19 | 21.79 | 638.64 | 108850.0 | -1.63 | 39.85 | -120.27 | -1.08 | -121.05 | -120.0 | 0.66 | 450.0 | 1000.0 | -8.6 | -292.69 | -6042.86 | 1.05 | 406.15 | 569.26 | 24.18 | 18.59 | 911.72 | 18.33 | -12.96 | 566.55 | 0.21 | 10.53 | 10.53 | 0.04 | 0.0 | 0.0 | 132.29 | 140.52 | -53.01 |
| 21Q2 (6) | 11.71 | 47.48 | 289.48 | -6.58 | -465.56 | -391.15 | 2.95 | 46.77 | 356.52 | -2.71 | -8933.33 | -2184.62 | 5.13 | -47.33 | 230.87 | 0.12 | 100.0 | 140.0 | -2.19 | -22000.0 | -3550.0 | 0.21 | 50.73 | 15.09 | 20.39 | 120.43 | 1805.61 | 21.06 | 148.94 | 1868.22 | 0.19 | 0.0 | 0.0 | 0.04 | 0.0 | -20.0 | 55.00 | -39.8 | 111.66 |
| 21Q1 (5) | 7.94 | -19.23 | 266.46 | 1.8 | 184.11 | -48.72 | 2.01 | 176.14 | -4.29 | -0.03 | -102.19 | -101.69 | 9.74 | 26.66 | 873.02 | 0.06 | -14.29 | 20.0 | 0.01 | -95.0 | -75.0 | 0.14 | -15.13 | -19.72 | 9.25 | 50.65 | 1202.82 | 8.46 | 50.0 | 1181.82 | 0.19 | 0.0 | -5.0 | 0.04 | 0.0 | -82.61 | 91.37 | -45.44 | 120.88 |
| 20Q4 (4) | 9.83 | 17.16 | 0.0 | -2.14 | 28.43 | 0.0 | -2.64 | -13300.0 | 0.0 | 1.37 | 285.14 | 0.0 | 7.69 | 42.41 | 0.0 | 0.07 | 16.67 | 0.0 | 0.2 | 242.86 | 0.0 | 0.16 | 3.37 | 0.0 | 6.14 | 156.9 | 0.0 | 5.64 | 105.09 | 0.0 | 0.19 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 167.46 | -40.52 | 0.0 |
| 20Q3 (3) | 8.39 | 235.76 | 0.0 | -2.99 | -232.3 | 0.0 | 0.02 | 101.74 | 0.0 | -0.74 | -669.23 | 0.0 | 5.4 | 237.76 | 0.0 | 0.06 | 20.0 | 0.0 | -0.14 | -133.33 | 0.0 | 0.16 | -12.96 | 0.0 | 2.39 | 123.36 | 0.0 | 2.75 | 157.01 | 0.0 | 0.19 | 0.0 | 0.0 | 0.04 | -20.0 | 0.0 | 281.54 | 159.68 | 0.0 |
| 20Q2 (2) | -6.18 | -29.56 | 0.0 | 2.26 | -35.61 | 0.0 | -1.15 | -154.76 | 0.0 | 0.13 | -92.7 | 0.0 | -3.92 | -211.11 | 0.0 | 0.05 | 0.0 | 0.0 | -0.06 | -250.0 | 0.0 | 0.18 | 5.13 | 0.0 | 1.07 | 50.7 | 0.0 | 1.07 | 62.12 | 0.0 | 0.19 | -5.0 | 0.0 | 0.05 | -78.26 | 0.0 | -471.76 | -7.8 | 0.0 |
| 20Q1 (1) | -4.77 | 0.0 | 0.0 | 3.51 | 0.0 | 0.0 | 2.1 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | -1.26 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | -437.61 | 0.0 | 0.0 |
