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) | 10.2 | 53.85 | -11.17 | 0 | -0.3 | 0 | -0.45 | 0 | -0.97 | 0 | 12.53 | 41.26 | 1.74 | 0 | 12.82 | 22.68 | 2.78 | 0 | 3.44 | 0 | 6.61 | 1.54 | 0.78 | 41.82 | 94.18 | -37.64 |
| 2023 (9) | 6.63 | -43.96 | -10.5 | 0 | 0.43 | 0 | 0.45 | 275.0 | -3.87 | 0 | 8.87 | -20.52 | -2.57 | 0 | 10.45 | -2.66 | -3.31 | 0 | -2.67 | 0 | 6.51 | 0.0 | 0.55 | 14.58 | 151.03 | 17.96 |
| 2022 (8) | 11.83 | 53.84 | -11.36 | 0 | -0.39 | 0 | 0.12 | 0 | 0.47 | 0 | 11.16 | 9.41 | -0.83 | 0 | 10.74 | 11.34 | 0.57 | -88.91 | 2.25 | -55.97 | 6.51 | 15.43 | 0.48 | 65.52 | 128.03 | 83.8 |
| 2021 (7) | 7.69 | -2.78 | -8.83 | 0 | 10.0 | 164.55 | -0.56 | 0 | -1.14 | 0 | 10.2 | 79.26 | -0.05 | 0 | 9.64 | 36.67 | 5.14 | 47.28 | 5.11 | 85.14 | 5.64 | 25.61 | 0.29 | 70.59 | 69.66 | -34.66 |
| 2020 (6) | 7.91 | 15.47 | -8.7 | 0 | 3.78 | 0 | 0.45 | 0 | -0.79 | 0 | 5.69 | -15.2 | -0.78 | 0 | 7.06 | -23.1 | 3.49 | 30.22 | 2.76 | -11.25 | 4.49 | 3.46 | 0.17 | -22.73 | 106.60 | 19.37 |
| 2019 (5) | 6.85 | 125.33 | -9.5 | 0 | -3.42 | 0 | -0.32 | 0 | -2.65 | 0 | 6.71 | 105.2 | -3.37 | 0 | 9.18 | 88.33 | 2.68 | 98.52 | 3.11 | 32.34 | 4.34 | 10.15 | 0.22 | 10.0 | 89.31 | 90.66 |
| 2018 (4) | 3.04 | -33.33 | -3.55 | 0 | 2.35 | -33.05 | 0.06 | 0 | -0.51 | 0 | 3.27 | -7.1 | -0.02 | 0 | 4.87 | -21.57 | 1.35 | 400.0 | 2.35 | 213.33 | 3.94 | 4.51 | 0.2 | 11.11 | 46.84 | -51.72 |
| 2017 (3) | 4.56 | 151.93 | -4.74 | 0 | 3.51 | 0 | -0.5 | 0 | -0.18 | 0 | 3.52 | -6.63 | -1.59 | 0 | 6.21 | -14.57 | 0.27 | -82.24 | 0.75 | -60.94 | 3.77 | 1.62 | 0.18 | -5.26 | 97.02 | 211.97 |
| 2016 (2) | 1.81 | -60.48 | 1.26 | 0 | -8.12 | 0 | -0.11 | 0 | 3.07 | 0 | 3.77 | 63.2 | 0.11 | 0 | 7.27 | 24.92 | 1.52 | 137.5 | 1.92 | 28.86 | 3.71 | -9.95 | 0.19 | -9.52 | 31.10 | -60.48 |
| 2015 (1) | 4.58 | -32.94 | -8.37 | 0 | 5.04 | 0 | -0.22 | 0 | -3.79 | 0 | 2.31 | -38.07 | -0.03 | 0 | 5.82 | -35.49 | 0.64 | -78.67 | 1.49 | -66.74 | 4.12 | 10.75 | 0.21 | -8.7 | 78.69 | -2.87 |
| 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) | 4.45 | 13.81 | -28.46 | -1.48 | 40.32 | 39.59 | -1.89 | -217.39 | 36.79 | 0.45 | 161.64 | 295.65 | 2.97 | 107.69 | -21.22 | 3.43 | 51.77 | 124.18 | 1.74 | 17500.0 | 175.32 | 12.78 | 52.05 | 81.08 | 1.15 | -25.81 | 339.58 | 1.45 | 12.4 | 257.61 | 1.62 | -2.99 | -5.26 | 0.15 | -51.61 | -6.25 | 138.20 | 15.58 | -78.89 |
| 24Q3 (19) | 3.91 | 598.21 | 101.55 | -2.48 | -96.83 | 33.51 | 1.61 | 166.26 | 209.52 | -0.73 | -284.21 | -563.64 | 1.43 | 304.29 | 179.89 | 2.26 | 105.45 | -29.6 | -0.01 | -107.69 | 88.89 | 8.40 | 87.58 | -42.27 | 1.55 | 127.94 | 634.48 | 1.29 | 92.54 | 290.91 | 1.67 | -0.6 | 3.09 | 0.31 | 63.16 | 93.75 | 119.57 | 442.34 | 30.05 |
| 24Q2 (18) | 0.56 | -56.25 | 166.67 | -1.26 | 78.86 | 51.72 | -2.43 | -200.83 | -1618.75 | -0.19 | -2000.0 | 40.62 | -0.7 | 85.04 | 79.71 | 1.1 | -80.87 | -55.1 | 0.13 | 208.33 | 186.67 | 4.48 | -84.86 | -62.09 | 0.68 | 215.25 | 155.28 | 0.67 | 2133.33 | 248.89 | 1.68 | 2.44 | 3.7 | 0.19 | 46.15 | 72.73 | 22.05 | -69.0 | 133.6 |
| 24Q1 (17) | 1.28 | -79.42 | 285.51 | -5.96 | -143.27 | -248.54 | 2.41 | 180.6 | -49.05 | 0.01 | 104.35 | -99.11 | -4.68 | -224.14 | -95.0 | 5.75 | 275.82 | 242.26 | -0.12 | 94.81 | -500.0 | 29.59 | 319.34 | 259.35 | -0.59 | -22.92 | 54.62 | 0.03 | 103.26 | 101.85 | 1.64 | -4.09 | 4.46 | 0.13 | -18.75 | 0.0 | 71.11 | -89.14 | 108.24 |
| 23Q4 (16) | 6.22 | 220.62 | 41.69 | -2.45 | 34.32 | 26.43 | -2.99 | -103.4 | 42.28 | -0.23 | -109.09 | -253.33 | 3.77 | 310.61 | 255.66 | 1.53 | -52.34 | -60.16 | -2.31 | -2466.67 | -1115.79 | 7.06 | -51.52 | -58.92 | -0.48 | -65.52 | 39.24 | -0.92 | -378.79 | 44.24 | 1.71 | 5.56 | -3.39 | 0.16 | 0.0 | 14.29 | 654.74 | 612.11 | -61.22 |
| 23Q3 (15) | 1.94 | 330.95 | -54.99 | -3.73 | -42.91 | -14.07 | -1.47 | -1018.75 | -234.09 | -0.11 | 65.62 | -114.67 | -1.79 | 48.12 | -272.12 | 3.21 | 31.02 | 3.55 | -0.09 | 40.0 | 57.14 | 14.56 | 23.18 | 22.99 | -0.29 | 76.42 | 12.12 | 0.33 | 173.33 | -69.44 | 1.62 | 0.0 | -7.43 | 0.16 | 45.45 | 33.33 | 91.94 | 240.1 | -37.07 |
| 23Q2 (14) | -0.84 | -21.74 | -191.3 | -2.61 | -52.63 | 10.62 | 0.16 | -96.62 | -33.33 | -0.32 | -128.57 | 34.69 | -3.45 | -43.75 | -72.5 | 2.45 | 45.83 | -5.04 | -0.15 | -650.0 | 40.0 | 11.82 | 43.51 | 24.69 | -1.23 | 5.38 | -441.67 | -0.45 | 72.22 | -137.82 | 1.62 | 3.18 | 8.72 | 0.11 | -15.38 | -8.33 | -65.62 | 92.39 | -299.73 |
| 23Q1 (13) | -0.69 | -115.72 | -131.36 | -1.71 | 48.65 | 7.07 | 4.73 | 191.31 | -5.21 | 1.12 | 646.67 | 486.21 | -2.4 | -326.42 | -766.67 | 1.68 | -56.25 | 2.44 | -0.02 | 89.47 | 88.24 | 8.24 | -52.07 | 41.46 | -1.3 | -64.56 | -197.74 | -1.62 | 1.82 | -198.78 | 1.57 | -11.3 | 4.67 | 0.13 | -7.14 | 30.0 | -862.50 | -151.08 | -1370.23 |
| 22Q4 (12) | 4.39 | 1.86 | -14.09 | -3.33 | -1.83 | -274.16 | -5.18 | -1077.27 | -345.5 | 0.15 | -80.0 | 122.06 | 1.06 | 1.92 | -74.88 | 3.84 | 23.87 | 202.36 | -0.19 | 9.52 | -182.61 | 17.18 | 45.15 | 264.32 | -0.79 | -139.39 | -302.56 | -1.65 | -252.78 | -436.73 | 1.77 | 1.14 | 14.94 | 0.14 | 16.67 | 40.0 | 1688.46 | 1055.68 | 603.8 |
| 22Q3 (11) | 4.31 | 368.48 | 698.61 | -3.27 | -11.99 | 13.03 | -0.44 | -283.33 | -129.53 | 0.75 | 253.06 | 525.0 | 1.04 | 152.0 | 123.21 | 3.1 | 20.16 | -10.4 | -0.21 | 16.0 | 34.38 | 11.84 | 24.88 | -4.04 | -0.33 | -191.67 | -123.91 | 1.08 | -9.24 | -16.92 | 1.75 | 17.45 | 10.76 | 0.12 | 0.0 | 50.0 | 146.10 | 344.66 | 700.64 |
| 22Q2 (10) | 0.92 | -58.18 | -55.56 | -2.92 | -58.7 | -59.56 | 0.24 | -95.19 | -57.14 | -0.49 | -68.97 | -63.33 | -2.0 | -655.56 | -933.33 | 2.58 | 57.32 | -8.19 | -0.25 | -47.06 | -600.0 | 9.48 | 62.81 | -6.4 | 0.36 | -72.93 | -80.65 | 1.19 | -27.44 | -33.89 | 1.49 | -0.67 | 11.19 | 0.12 | 20.0 | 71.43 | 32.86 | -51.61 | -49.05 |
| 22Q1 (9) | 2.2 | -56.95 | 77.42 | -1.84 | -106.74 | 21.7 | 4.99 | 136.49 | -14.55 | -0.29 | 57.35 | -196.67 | 0.36 | -91.47 | 132.43 | 1.64 | 29.13 | -38.35 | -0.17 | -173.91 | -1600.0 | 5.82 | 23.45 | -49.6 | 1.33 | 241.03 | -12.5 | 1.64 | 234.69 | 7.89 | 1.5 | -2.6 | 28.21 | 0.1 | 0.0 | 100.0 | 67.90 | -71.7 | 50.04 |
| 21Q4 (8) | 5.11 | 809.72 | 19.67 | -0.89 | 76.33 | 83.79 | 2.11 | 41.61 | 568.89 | -0.68 | -666.67 | -6900.0 | 4.22 | 194.2 | 445.9 | 1.27 | -63.29 | -5.93 | 0.23 | 171.88 | 124.47 | 4.72 | -61.77 | -25.59 | 0.39 | -71.74 | -60.2 | 0.49 | -62.31 | 0.0 | 1.54 | -2.53 | 46.67 | 0.1 | 25.0 | 233.33 | 239.91 | 1086.28 | -11.79 |
| 21Q3 (7) | -0.72 | -134.78 | -500.0 | -3.76 | -105.46 | -238.74 | 1.49 | 166.07 | -23.98 | 0.12 | 140.0 | 0 | -4.48 | -1966.67 | -264.23 | 3.46 | 23.13 | 64.76 | -0.32 | -740.0 | -142.11 | 12.34 | 21.81 | 33.87 | 1.38 | -25.81 | -15.34 | 1.3 | -27.78 | 11.11 | 1.58 | 17.91 | 30.58 | 0.08 | 14.29 | 166.67 | -24.32 | -137.72 | -388.51 |
| 21Q2 (6) | 2.07 | 66.94 | 4.02 | -1.83 | 22.13 | -131.65 | 0.56 | -90.41 | -57.25 | -0.3 | -200.0 | -1600.0 | 0.24 | 121.62 | -80.0 | 2.81 | 5.64 | 301.43 | 0.05 | 600.0 | 106.94 | 10.13 | -12.33 | 198.72 | 1.86 | 22.37 | 47.62 | 1.8 | 18.42 | 36.36 | 1.34 | 14.53 | 21.82 | 0.07 | 40.0 | 16.67 | 64.49 | 42.49 | -19.64 |
| 21Q1 (5) | 1.24 | -70.96 | -30.34 | -2.35 | 57.19 | -79.39 | 5.84 | 1397.78 | 508.33 | 0.3 | 2900.0 | -28.57 | -1.11 | 9.02 | -336.17 | 2.66 | 97.04 | 71.61 | -0.01 | 98.94 | -109.09 | 11.55 | 82.24 | 18.41 | 1.52 | 55.1 | 489.74 | 1.52 | 210.2 | 790.91 | 1.17 | 11.43 | 3.54 | 0.05 | 66.67 | -16.67 | 45.26 | -83.36 | -75.34 |
| 20Q4 (4) | 4.27 | 3658.33 | 0.0 | -5.49 | -394.59 | 0.0 | -0.45 | -122.96 | 0.0 | 0.01 | 0 | 0.0 | -1.22 | 0.81 | 0.0 | 1.35 | -35.71 | 0.0 | -0.94 | -223.68 | 0.0 | 6.34 | -31.22 | 0.0 | 0.98 | -39.88 | 0.0 | 0.49 | -58.12 | 0.0 | 1.05 | -13.22 | 0.0 | 0.03 | 0.0 | 0.0 | 271.97 | 5562.15 | 0.0 |
| 20Q3 (3) | -0.12 | -106.03 | 0.0 | -1.11 | -40.51 | 0.0 | 1.96 | 49.62 | 0.0 | 0 | -100.0 | 0.0 | -1.23 | -202.5 | 0.0 | 2.1 | 200.0 | 0.0 | 0.76 | 205.56 | 0.0 | 9.21 | 171.83 | 0.0 | 1.63 | 29.37 | 0.0 | 1.17 | -11.36 | 0.0 | 1.21 | 10.0 | 0.0 | 0.03 | -50.0 | 0.0 | -4.98 | -106.21 | 0.0 |
| 20Q2 (2) | 1.99 | 11.8 | 0.0 | -0.79 | 39.69 | 0.0 | 1.31 | 36.46 | 0.0 | 0.02 | -95.24 | 0.0 | 1.2 | 155.32 | 0.0 | 0.7 | -54.84 | 0.0 | -0.72 | -754.55 | 0.0 | 3.39 | -65.25 | 0.0 | 1.26 | 423.08 | 0.0 | 1.32 | 700.0 | 0.0 | 1.1 | -2.65 | 0.0 | 0.06 | 0.0 | 0.0 | 80.24 | -56.27 | 0.0 |
| 20Q1 (1) | 1.78 | 0.0 | 0.0 | -1.31 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 9.75 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 183.51 | 0.0 | 0.0 |
