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) | 25.97 | 21.75 | -7.82 | 0 | -4.84 | 0 | 1.7 | 0 | 18.15 | -2.05 | 1.06 | 2.91 | 0 | 0 | 0.85 | -3.36 | 24.27 | 33.79 | 22.84 | 55.48 | 2.82 | 17.99 | 0.07 | 600.0 | 100.93 | -19.13 |
| 2023 (9) | 21.33 | 338.89 | -2.8 | 0 | -7.9 | 0 | -0.03 | 0 | 18.53 | 461.52 | 1.03 | 35.53 | 0 | 0 | 0.88 | 29.6 | 18.14 | 56.38 | 14.69 | 28.52 | 2.39 | 8.64 | 0.01 | 0.0 | 124.81 | 250.29 |
| 2022 (8) | 4.86 | 0 | -1.56 | 0 | 0.44 | 0 | 1.09 | 0 | 3.3 | 0 | 0.76 | 33.33 | 0 | 0 | 0.68 | 5.31 | 11.6 | 1134.04 | 11.43 | 0 | 2.2 | 6.28 | 0.01 | 0.0 | 35.63 | 0 |
| 2021 (7) | -5.56 | 0 | 4.96 | 0 | -3.67 | 0 | -0.76 | 0 | -0.6 | 0 | 0.57 | -8.06 | 0 | 0 | 0.64 | -5.15 | 0.94 | -87.9 | -0.72 | 0 | 2.07 | -2.82 | 0.01 | 0.0 | -408.82 | 0 |
| 2020 (6) | 11.02 | 147.64 | -6.42 | 0 | -1.22 | 0 | 0.52 | -40.91 | 4.6 | 31.43 | 0.62 | -19.48 | 0 | 0 | 0.68 | -17.68 | 7.77 | 16.49 | 4.63 | -8.5 | 2.13 | 0.95 | 0.01 | -50.0 | 162.78 | 163.0 |
| 2019 (5) | 4.45 | -0.89 | -0.95 | 0 | -1.7 | 0 | 0.88 | 0 | 3.5 | -58.48 | 0.77 | -50.0 | -0.01 | 0 | 0.82 | -55.41 | 6.67 | 1.37 | 5.06 | -13.5 | 2.11 | 104.85 | 0.02 | -33.33 | 61.89 | -4.75 |
| 2018 (4) | 4.49 | 14.25 | 3.94 | 0 | -5.24 | 0 | -0.07 | 0 | 8.43 | 0 | 1.54 | -94.69 | 0 | 0 | 1.85 | -95.03 | 6.58 | -27.61 | 5.85 | 1.74 | 1.03 | 37.33 | 0.03 | 0.0 | 64.98 | 7.97 |
| 2017 (3) | 3.93 | -59.4 | -33.95 | 0 | 24.08 | 0 | -1.37 | 0 | -30.02 | 0 | 28.99 | 4226.87 | 0 | 0 | 37.18 | 3785.75 | 9.09 | 0.33 | 5.75 | -21.12 | 0.75 | 13.64 | 0.03 | 0.0 | 60.18 | -50.39 |
| 2016 (2) | 9.68 | 62.14 | -0.75 | 0 | -3.62 | 0 | -0.37 | 0 | 8.93 | 60.32 | 0.67 | -12.99 | 0.03 | 0 | 0.96 | -20.57 | 9.06 | 30.92 | 7.29 | 21.5 | 0.66 | -5.71 | 0.03 | 0.0 | 121.30 | 36.75 |
| 2015 (1) | 5.97 | 24.9 | -0.4 | 0 | -9.12 | 0 | 0.16 | 0 | 5.57 | 6.3 | 0.77 | 71.11 | -0.39 | 0 | 1.20 | 39.58 | 6.92 | 56.21 | 6.0 | 33.33 | 0.7 | 4.48 | 0.03 | 200.0 | 88.71 | -3.87 |
| 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) | 8.67 | -0.34 | 61.75 | -6.57 | -721.25 | -220.49 | -0.41 | 21.15 | 70.92 | 0.41 | 17.14 | 137.61 | 2.1 | -73.42 | -36.56 | 0.25 | 8.7 | -28.57 | 0 | 0 | 0 | 0.77 | 15.77 | -37.36 | 5.49 | -28.05 | 3.0 | 6.72 | 35.76 | 136.62 | 0.73 | -2.67 | 14.06 | 0.03 | 0.0 | 0 | 115.91 | -23.66 | -24.75 |
| 24Q3 (19) | 8.7 | 125.39 | 6.23 | -0.8 | 9.09 | -220.0 | -0.52 | 83.01 | 82.72 | 0.35 | 775.0 | -62.37 | 7.9 | 165.1 | -0.5 | 0.23 | 91.67 | -14.81 | 0 | 0 | 0 | 0.67 | 81.85 | -19.18 | 7.63 | 7.31 | 64.09 | 4.95 | -19.9 | 2.06 | 0.75 | 10.29 | 27.12 | 0.03 | 200.0 | 0 | 151.83 | 170.23 | 0.85 |
| 24Q2 (18) | 3.86 | -18.74 | -41.52 | -0.88 | -304.65 | -203.45 | -3.06 | -255.81 | 0.97 | 0.04 | -95.56 | -87.88 | 2.98 | -42.47 | -52.77 | 0.12 | -73.91 | -45.45 | 0 | 0 | 0 | 0.37 | -79.5 | -48.51 | 7.11 | 76.43 | 50.64 | 6.18 | 23.85 | 27.42 | 0.68 | 3.03 | 15.25 | 0.01 | 0 | 0 | 56.19 | -33.17 | -53.69 |
| 24Q1 (17) | 4.75 | -11.38 | 299.16 | 0.43 | 120.98 | 304.76 | -0.86 | 39.01 | -120.51 | 0.9 | 182.57 | 573.68 | 5.18 | 56.5 | 428.57 | 0.46 | 31.43 | 155.56 | 0 | 0 | 0 | 1.79 | 45.11 | 155.06 | 4.03 | -24.39 | 17.15 | 4.99 | 75.7 | 133.18 | 0.66 | 3.12 | 13.79 | 0 | 0 | 0 | 84.07 | -45.42 | 92.16 |
| 23Q4 (16) | 5.36 | -34.55 | -29.1 | -2.05 | -720.0 | -1763.64 | -1.41 | 53.16 | 43.37 | -1.09 | -217.2 | -1262.5 | 3.31 | -58.31 | -55.57 | 0.35 | 29.63 | 169.23 | 0 | 0 | 0 | 1.24 | 49.36 | 167.42 | 5.33 | 14.62 | 51.42 | 2.84 | -41.44 | 60.45 | 0.64 | 8.47 | 10.34 | 0 | 0 | 0 | 154.02 | 2.31 | -52.12 |
| 23Q3 (15) | 8.19 | 24.09 | 421.66 | -0.25 | 13.79 | 41.86 | -3.01 | 2.59 | -69.1 | 0.93 | 181.82 | 19.23 | 7.94 | 25.83 | 596.49 | 0.27 | 22.73 | -6.9 | 0 | 0 | 0 | 0.83 | 15.84 | -12.06 | 4.65 | -1.48 | 30.62 | 4.85 | 0.0 | -0.61 | 0.59 | 0.0 | 3.51 | 0 | 0 | 0 | 150.55 | 24.09 | 422.61 |
| 23Q2 (14) | 6.6 | 454.62 | 641.57 | -0.29 | -38.1 | 61.84 | -3.09 | -692.31 | -176.3 | 0.33 | 273.68 | 175.0 | 6.31 | 543.88 | 4753.85 | 0.22 | 22.22 | 29.41 | 0 | 0 | 0 | 0.71 | 1.58 | 28.02 | 4.72 | 37.21 | 37.21 | 4.85 | 126.64 | 38.57 | 0.59 | 1.72 | 9.26 | 0 | 0 | 0 | 121.32 | 177.31 | 450.73 |
| 23Q1 (13) | 1.19 | -84.26 | 123.06 | -0.21 | -90.91 | 19.23 | -0.39 | 84.34 | -159.09 | -0.19 | -137.5 | -170.37 | 0.98 | -86.85 | 118.08 | 0.18 | 38.46 | 5.88 | 0 | 0 | 0 | 0.70 | 52.15 | -5.7 | 3.44 | -2.27 | 215.6 | 2.14 | 20.9 | 67.19 | 0.58 | 0.0 | 13.73 | 0 | 0 | 0 | 43.75 | -86.4 | 115.18 |
| 22Q4 (12) | 7.56 | 381.53 | 216.31 | -0.11 | 74.42 | -102.05 | -2.49 | -39.89 | -144.12 | -0.08 | -110.26 | 75.76 | 7.45 | 553.51 | 759.29 | 0.13 | -55.17 | 18.18 | 0 | 0 | 0 | 0.46 | -50.88 | -7.24 | 3.52 | -1.12 | 408.77 | 1.77 | -63.73 | 177.29 | 0.58 | 1.75 | 13.73 | 0 | 0 | 0 | 321.70 | 1016.74 | 0 |
| 22Q3 (11) | 1.57 | 76.4 | 847.62 | -0.43 | 43.42 | -126.32 | -1.78 | -143.95 | -119.75 | 0.78 | 550.0 | 657.14 | 1.14 | 776.92 | 385.0 | 0.29 | 70.59 | 314.29 | 0 | 0 | 0 | 0.94 | 68.65 | 206.58 | 3.56 | 3.49 | 513.79 | 4.88 | 39.43 | 876.0 | 0.57 | 5.56 | 11.76 | 0 | 0 | 0 | 28.81 | 30.77 | 238.55 |
| 22Q2 (10) | 0.89 | 117.25 | 27.14 | -0.76 | -192.31 | -850.0 | 4.05 | 513.64 | 526.32 | 0.12 | -55.56 | 142.86 | 0.13 | 102.4 | -79.03 | 0.17 | 0.0 | -37.04 | 0 | 0 | 0 | 0.56 | -25.18 | -56.32 | 3.44 | 215.6 | 463.93 | 3.5 | 173.44 | 929.41 | 0.54 | 5.88 | 3.85 | 0 | 0 | 0 | 22.03 | 107.64 | -72.93 |
| 22Q1 (9) | -5.16 | 20.62 | -1246.67 | -0.26 | -104.84 | -85.71 | 0.66 | 164.71 | 174.16 | 0.27 | 181.82 | 2800.0 | -5.42 | -379.65 | -1848.39 | 0.17 | 54.55 | 41.67 | 0 | 0 | 0 | 0.75 | 49.66 | 40.49 | 1.09 | 195.61 | 23.86 | 1.28 | 155.9 | 75.34 | 0.51 | 0.0 | -3.77 | 0 | 0 | 0 | -288.27 | 0 | -907.15 |
| 21Q4 (8) | -6.5 | -2995.24 | -247.39 | 5.37 | 2926.32 | 1551.35 | -1.02 | -25.93 | -142.86 | -0.33 | -135.71 | -650.0 | -1.13 | -182.5 | -127.97 | 0.11 | 57.14 | -52.17 | 0 | 0 | 0 | 0.50 | 62.34 | -45.46 | -1.14 | -296.55 | -148.1 | -2.29 | -558.0 | -318.1 | 0.51 | 0.0 | -5.56 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q3 (7) | -0.21 | -130.0 | -105.47 | -0.19 | -137.5 | -533.33 | -0.81 | 14.74 | -84.09 | -0.14 | 50.0 | -163.64 | -0.4 | -164.52 | -110.5 | 0.07 | -74.07 | -30.0 | 0 | 0 | 0 | 0.31 | -75.97 | -17.38 | 0.58 | -4.92 | -84.45 | 0.5 | 47.06 | -78.63 | 0.51 | -1.92 | -3.77 | 0 | 0 | 0 | -20.79 | -125.54 | -115.54 |
| 21Q2 (6) | 0.7 | 55.56 | 139.11 | -0.08 | 42.86 | 98.74 | -0.95 | -6.74 | -2000.0 | -0.28 | -2700.0 | -333.33 | 0.62 | 100.0 | 107.62 | 0.27 | 125.0 | 42.11 | 0 | 0 | 0 | 1.28 | 140.65 | 34.84 | 0.61 | -30.68 | -41.9 | 0.34 | -53.42 | -58.54 | 0.52 | -1.89 | -1.89 | 0 | 0 | 0 | 81.40 | 127.91 | 161.39 |
| 21Q1 (5) | 0.45 | -89.8 | -90.13 | -0.14 | 62.16 | -142.42 | -0.89 | -111.9 | -122.5 | -0.01 | -116.67 | -107.14 | 0.31 | -92.33 | -93.66 | 0.12 | -47.83 | 20.0 | 0 | 0 | 0 | 0.53 | -41.89 | 2.42 | 0.88 | -62.87 | 44.26 | 0.73 | -30.48 | 78.05 | 0.53 | -1.85 | 0.0 | 0 | 0 | 0 | 35.71 | -87.12 | -92.64 |
| 20Q4 (4) | 4.41 | 14.84 | 0.0 | -0.37 | -1133.33 | 0.0 | -0.42 | 4.55 | 0.0 | 0.06 | -72.73 | 0.0 | 4.04 | 6.04 | 0.0 | 0.23 | 130.0 | 0.0 | 0 | 0 | 0.0 | 0.91 | 145.9 | 0.0 | 2.37 | -36.46 | 0.0 | 1.05 | -55.13 | 0.0 | 0.54 | 1.89 | 0.0 | 0 | 0 | 0.0 | 277.36 | 107.3 | 0.0 |
| 20Q3 (3) | 3.84 | 314.53 | 0.0 | -0.03 | 99.53 | 0.0 | -0.44 | -980.0 | 0.0 | 0.22 | 83.33 | 0.0 | 3.81 | 146.81 | 0.0 | 0.1 | -47.37 | 0.0 | 0 | 0 | 0.0 | 0.37 | -60.79 | 0.0 | 3.73 | 255.24 | 0.0 | 2.34 | 185.37 | 0.0 | 0.53 | 0.0 | 0.0 | 0 | 0 | 0.0 | 133.80 | 200.91 | 0.0 |
| 20Q2 (2) | -1.79 | -139.25 | 0.0 | -6.35 | -2024.24 | 0.0 | 0.05 | 112.5 | 0.0 | 0.12 | -14.29 | 0.0 | -8.14 | -266.46 | 0.0 | 0.19 | 90.0 | 0.0 | 0 | 0 | 0.0 | 0.95 | 82.8 | 0.0 | 1.05 | 72.13 | 0.0 | 0.82 | 100.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0 | 0 | 0.0 | -132.59 | -127.33 | 0.0 |
| 20Q1 (1) | 4.56 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 4.89 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 485.11 | 0.0 | 0.0 |
