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) | 0.99 | -89.72 | -5.45 | 0 | 1.88 | 0 | -1.08 | 0 | -4.46 | 0 | 4.31 | -21.64 | -0.68 | 0 | 11.97 | -15.63 | 2.39 | -61.01 | 1.68 | -59.9 | 6.09 | 6.28 | 0.25 | 13.64 | 12.34 | -87.0 |
| 2023 (9) | 9.63 | 46.58 | -5.0 | 0 | -0.42 | 0 | 0.12 | 100.0 | 4.63 | 46.06 | 5.5 | -19.47 | -0.07 | 0 | 14.19 | -38.23 | 6.13 | 28.78 | 4.19 | 17.37 | 5.73 | 19.87 | 0.22 | 4.76 | 94.97 | 23.74 |
| 2022 (8) | 6.57 | -5.19 | -3.4 | 0 | -3.46 | 0 | 0.06 | 0 | 3.17 | 0 | 6.83 | 32.88 | -0.18 | 0 | 22.97 | 9.02 | 4.76 | -3.45 | 3.57 | -6.54 | 4.78 | 5.05 | 0.21 | 250.0 | 76.75 | -6.63 |
| 2021 (7) | 6.93 | -24.34 | -9.9 | 0 | 4.15 | 0 | -0.29 | 0 | -2.97 | 0 | 5.14 | -28.71 | -1.59 | 0 | 21.07 | -25.35 | 4.93 | -3.9 | 3.82 | 4.37 | 4.55 | 3.41 | 0.06 | 500.0 | 82.21 | -27.58 |
| 2020 (6) | 9.16 | -24.61 | -7.32 | 0 | -0.51 | 0 | 0.01 | -95.0 | 1.84 | -66.11 | 7.21 | 109.59 | -0.95 | 0 | 28.22 | 142.0 | 5.13 | -3.21 | 3.66 | -7.34 | 4.4 | 6.8 | 0.01 | 0 | 113.51 | -24.61 |
| 2019 (5) | 12.15 | 259.47 | -6.72 | 0 | -5.05 | 0 | 0.2 | -4.76 | 5.43 | 0 | 3.44 | -4.97 | 0.48 | -23.81 | 11.66 | -19.24 | 5.3 | 15.22 | 3.95 | 22.29 | 4.12 | -3.96 | 0 | 0 | 150.56 | 234.97 |
| 2018 (4) | 3.38 | 14.97 | -3.54 | 0 | -1.88 | 0 | 0.21 | -70.83 | -0.16 | 0 | 3.62 | 52.1 | 0.63 | 0 | 14.44 | 28.44 | 4.6 | 30.31 | 3.23 | 0 | 4.29 | -0.69 | 0 | 0 | 44.95 | -47.26 |
| 2017 (3) | 2.94 | -65.21 | -8.13 | 0 | 7.86 | 0 | 0.72 | 0 | -5.19 | 0 | 2.38 | -33.15 | -4.27 | 0 | 11.24 | -30.37 | 3.53 | 14.61 | -0.87 | 0 | 4.32 | 8.54 | 0 | 0 | 85.22 | -43.83 |
| 2016 (2) | 8.45 | 46.7 | -7.55 | 0 | -1.72 | 0 | -0.38 | 0 | 0.9 | 0 | 3.56 | 41.27 | -0.62 | 0 | 16.15 | 53.44 | 3.08 | -16.76 | 1.59 | -29.96 | 3.98 | 2.31 | 0 | 0 | 151.71 | 62.24 |
| 2015 (1) | 5.76 | -9.15 | -15.26 | 0 | 16.45 | 266.37 | -0.19 | 0 | -9.5 | 0 | 2.52 | -71.4 | -0.52 | 0 | 10.52 | -75.03 | 3.7 | -0.8 | 2.27 | -14.66 | 3.89 | 10.2 | 0 | 0 | 93.51 | -8.71 |
| 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) | 3.21 | 286.63 | -53.07 | -1.58 | -85.88 | -154.84 | 0.97 | 2040.0 | 1070.0 | -0.42 | -223.08 | -1150.0 | 1.63 | 163.42 | -73.79 | 0.76 | -41.98 | 31.03 | -0.09 | -12.5 | -200.0 | 7.44 | -45.28 | 86.48 | 0.69 | -19.77 | -74.06 | 0.45 | -51.61 | -77.61 | 1.56 | 0.65 | 7.59 | 0.07 | 16.67 | 16.67 | 154.33 | 327.9 | -20.58 |
| 24Q3 (19) | -1.72 | -6.17 | -175.11 | -0.85 | 15.84 | 55.5 | -0.05 | 96.21 | 97.61 | -0.13 | 73.47 | -360.0 | -2.57 | 2.28 | -776.32 | 1.31 | 254.05 | -5.07 | -0.08 | 77.78 | 57.89 | 13.60 | 252.22 | -27.25 | 0.86 | 34.38 | 6.17 | 0.93 | 232.14 | 116.28 | 1.55 | 2.65 | 7.64 | 0.06 | 0.0 | 20.0 | -67.72 | 22.67 | -156.78 |
| 24Q2 (18) | -1.62 | -245.95 | -177.88 | -1.01 | 49.75 | 8.18 | -1.32 | -157.89 | 26.67 | -0.49 | -1125.0 | -228.95 | -2.63 | -192.22 | -368.37 | 0.37 | -80.11 | -84.77 | -0.36 | -157.14 | -124.32 | 3.86 | -86.34 | -85.92 | 0.64 | 220.0 | -57.33 | 0.28 | 1300.0 | -70.83 | 1.51 | 3.42 | 5.59 | 0.06 | 0.0 | 20.0 | -87.57 | -221.49 | -202.72 |
| 24Q1 (17) | 1.11 | -83.77 | 170.25 | -2.01 | -224.19 | -46.72 | 2.28 | 2380.0 | -36.13 | -0.04 | -200.0 | 88.89 | -0.9 | -114.47 | 69.49 | 1.86 | 220.69 | 69.09 | -0.14 | -255.56 | 90.34 | 28.27 | 608.15 | 105.58 | 0.2 | -92.48 | -82.91 | 0.02 | -99.0 | -97.47 | 1.46 | 0.69 | 3.55 | 0.06 | 0.0 | 20.0 | 72.08 | -62.91 | 202.64 |
| 23Q4 (16) | 6.84 | 198.69 | 240.3 | -0.62 | 67.54 | -148.0 | -0.1 | 95.22 | -107.63 | 0.04 | -20.0 | -50.0 | 6.22 | 1536.84 | 253.41 | 0.58 | -57.97 | -46.3 | 0.09 | 147.37 | 1000.0 | 3.99 | -78.65 | -68.25 | 2.66 | 228.4 | 112.8 | 2.01 | 367.44 | 139.29 | 1.45 | 0.69 | 7.41 | 0.06 | 20.0 | 20.0 | 194.32 | 62.92 | 116.55 |
| 23Q3 (15) | 2.29 | 10.1 | -19.37 | -1.91 | -73.64 | -43.61 | -2.09 | -16.11 | 59.96 | 0.05 | -86.84 | -77.27 | 0.38 | -61.22 | -74.83 | 1.38 | -43.21 | -37.56 | -0.19 | -112.84 | -850.0 | 18.70 | -31.82 | -30.87 | 0.81 | -46.0 | -47.4 | 0.43 | -55.21 | -57.43 | 1.44 | 0.7 | 27.43 | 0.05 | 0.0 | 0.0 | 119.27 | 39.91 | -8.03 |
| 23Q2 (14) | 2.08 | 231.65 | 4260.0 | -1.1 | 19.71 | -182.05 | -1.8 | -150.42 | -188.24 | 0.38 | 205.56 | 226.67 | 0.98 | 133.22 | 322.73 | 2.43 | 120.91 | 14.62 | 1.48 | 202.07 | 14900.0 | 27.43 | 99.47 | -10.48 | 1.5 | 28.21 | 53.06 | 0.96 | 21.52 | -13.51 | 1.43 | 1.42 | 24.35 | 0.05 | 0.0 | 0.0 | 85.25 | 221.39 | 4038.36 |
| 23Q1 (13) | -1.58 | -178.61 | -189.27 | -1.37 | -448.0 | 4.2 | 3.57 | 172.52 | 323.12 | -0.36 | -550.0 | -700.0 | -2.95 | -267.61 | -967.65 | 1.1 | 1.85 | -21.99 | -1.45 | -14400.0 | -1015.38 | 13.75 | 9.36 | -40.9 | 1.17 | -6.4 | 18.18 | 0.79 | -5.95 | 31.67 | 1.41 | 4.44 | 22.61 | 0.05 | 0.0 | 0.0 | -70.22 | -178.26 | -171.41 |
| 22Q4 (12) | 2.01 | -29.23 | -51.8 | -0.25 | 81.2 | 94.83 | 1.31 | 125.1 | -69.68 | 0.08 | -63.64 | 142.11 | 1.76 | 16.56 | 362.69 | 1.08 | -51.13 | 6.93 | -0.01 | 50.0 | 98.53 | 12.57 | -53.52 | 9.17 | 1.25 | -18.83 | -20.38 | 0.84 | -16.83 | -38.24 | 1.35 | 19.47 | 18.42 | 0.05 | 0.0 | 0.0 | 89.73 | -30.81 | -45.13 |
| 22Q3 (11) | 2.84 | 5780.0 | 226.44 | -1.33 | -241.03 | 30.0 | -5.22 | -355.88 | -122.13 | 0.22 | 173.33 | 100.0 | 1.51 | 443.18 | 246.6 | 2.21 | 4.25 | 38.12 | -0.02 | -100.0 | -166.67 | 27.05 | -11.7 | -19.02 | 1.54 | 57.14 | 27.27 | 1.01 | -9.01 | 50.75 | 1.13 | -1.74 | 0.0 | 0.05 | 0.0 | 0 | 129.68 | 6091.23 | 168.3 |
| 22Q2 (10) | -0.05 | -102.82 | -114.29 | -0.39 | 72.73 | 62.86 | 2.04 | 227.5 | 35.1 | -0.3 | -600.0 | -275.0 | -0.44 | -229.41 | 37.14 | 2.12 | 50.35 | 10.99 | -0.01 | 92.31 | -108.33 | 30.64 | 31.67 | -28.94 | 0.98 | -1.01 | 30.67 | 1.11 | 85.0 | 50.0 | 1.15 | 0.0 | 0.88 | 0.05 | 0.0 | 0 | -2.16 | -102.2 | -111.63 |
| 22Q1 (9) | 1.77 | -57.55 | 15.69 | -1.43 | 70.45 | 31.9 | -1.6 | -137.04 | -338.81 | 0.06 | 131.58 | 150.0 | 0.34 | 150.75 | 159.65 | 1.41 | 39.6 | 127.42 | -0.13 | 80.88 | 87.62 | 23.27 | 102.03 | 140.55 | 0.99 | -36.94 | -29.29 | 0.6 | -55.88 | -42.86 | 1.15 | 0.88 | 0.88 | 0.05 | 0.0 | 0 | 98.33 | -39.87 | 40.75 |
| 21Q4 (8) | 4.17 | 379.31 | -19.65 | -4.84 | -154.74 | -72.86 | 4.32 | 283.83 | 133.18 | -0.19 | -272.73 | -218.75 | -0.67 | 34.95 | -128.03 | 1.01 | -36.88 | -70.21 | -0.68 | -2366.67 | -11.48 | 11.52 | -65.52 | -81.82 | 1.57 | 29.75 | 72.53 | 1.36 | 102.99 | 183.33 | 1.14 | 0.88 | -0.87 | 0.05 | 0 | 400.0 | 163.53 | 238.34 | -48.33 |
| 21Q3 (7) | 0.87 | 148.57 | -57.77 | -1.9 | -80.95 | -163.89 | -2.35 | -255.63 | -122.07 | 0.11 | 237.5 | 191.67 | -1.03 | -47.14 | -176.87 | 1.6 | -16.23 | 11.11 | 0.03 | -75.0 | 112.0 | 33.40 | -22.53 | 92.99 | 1.21 | 61.33 | -37.63 | 0.67 | -9.46 | -57.05 | 1.13 | -0.88 | 2.73 | 0 | 0 | 0 | 48.33 | 159.62 | -37.59 |
| 21Q2 (6) | 0.35 | -77.12 | 75.0 | -1.05 | 50.0 | 44.44 | 1.51 | 125.37 | -22.96 | -0.08 | 33.33 | -214.29 | -0.7 | -22.81 | 58.58 | 1.91 | 208.06 | 161.64 | 0.12 | 111.43 | 1300.0 | 43.12 | 345.75 | 273.86 | 0.75 | -46.43 | -37.5 | 0.74 | -29.52 | -18.68 | 1.14 | 0.0 | 5.56 | 0 | 0 | 0 | 18.62 | -73.35 | 85.24 |
| 21Q1 (5) | 1.53 | -70.52 | -10.53 | -2.1 | 25.0 | -10.53 | 0.67 | 105.15 | 770.0 | -0.12 | -175.0 | -20.0 | -0.57 | -123.85 | -200.0 | 0.62 | -81.71 | -62.42 | -1.05 | -72.13 | -2000.0 | 9.67 | -84.74 | -67.47 | 1.4 | 53.85 | 28.44 | 1.05 | 118.75 | 47.89 | 1.14 | -0.87 | 5.56 | 0 | -100.0 | 0 | 69.86 | -77.92 | -26.87 |
| 20Q4 (4) | 5.19 | 151.94 | 0.0 | -2.8 | -288.89 | 0.0 | -13.02 | -222.25 | 0.0 | 0.16 | 233.33 | 0.0 | 2.39 | 78.36 | 0.0 | 3.39 | 135.42 | 0.0 | -0.61 | -144.0 | 0.0 | 63.36 | 266.11 | 0.0 | 0.91 | -53.09 | 0.0 | 0.48 | -69.23 | 0.0 | 1.15 | 4.55 | 0.0 | 0.01 | 0 | 0.0 | 316.46 | 308.64 | 0.0 |
| 20Q3 (3) | 2.06 | 930.0 | 0.0 | -0.72 | 61.9 | 0.0 | 10.65 | 443.37 | 0.0 | -0.12 | -271.43 | 0.0 | 1.34 | 179.29 | 0.0 | 1.44 | 97.26 | 0.0 | -0.25 | -2400.0 | 0.0 | 17.31 | 50.08 | 0.0 | 1.94 | 61.67 | 0.0 | 1.56 | 71.43 | 0.0 | 1.1 | 1.85 | 0.0 | 0 | 0 | 0.0 | 77.44 | 670.56 | 0.0 |
| 20Q2 (2) | 0.2 | -88.3 | 0.0 | -1.89 | 0.53 | 0.0 | 1.96 | 2060.0 | 0.0 | 0.07 | 170.0 | 0.0 | -1.69 | -789.47 | 0.0 | 0.73 | -55.76 | 0.0 | -0.01 | 80.0 | 0.0 | 11.53 | -61.21 | 0.0 | 1.2 | 10.09 | 0.0 | 0.91 | 28.17 | 0.0 | 1.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 10.05 | -89.48 | 0.0 |
| 20Q1 (1) | 1.71 | 0.0 | 0.0 | -1.9 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 29.73 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 95.53 | 0.0 | 0.0 |
