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) | 3.08 | -45.1 | -2.17 | 0 | -0.25 | 0 | 0.02 | 0 | 0.91 | -76.55 | 2.37 | 33.9 | 0 | 0 | 4.21 | 26.86 | 4.4 | 4.27 | 2.16 | -7.69 | 1.91 | 6.11 | 0.01 | 0.0 | 75.49 | -44.16 |
| 2023 (9) | 5.61 | 9250.0 | -1.73 | 0 | -2.8 | 0 | 0 | 0 | 3.88 | 0 | 1.77 | -5.35 | -0.49 | 0 | 3.32 | -10.58 | 4.22 | 32.7 | 2.34 | 68.35 | 1.8 | 4.05 | 0.01 | 0.0 | 135.18 | 6951.93 |
| 2022 (8) | 0.06 | -98.67 | -4.19 | 0 | 0.45 | 0 | 0.02 | 0 | -4.13 | 0 | 1.87 | -51.3 | 0 | 0 | 3.71 | -57.65 | 3.18 | 6.0 | 1.39 | -61.81 | 1.73 | -6.49 | 0.01 | 0.0 | 1.92 | -97.66 |
| 2021 (7) | 4.5 | -13.96 | 3.89 | 0 | -3.07 | 0 | -0.03 | 0 | 8.39 | 225.19 | 3.84 | 66.96 | -0.06 | 0 | 8.76 | 48.34 | 3.0 | -0.33 | 3.64 | 139.47 | 1.85 | 0.0 | 0.01 | 0.0 | 81.82 | -47.12 |
| 2020 (6) | 5.23 | 149.05 | -2.65 | 0 | -0.67 | 0 | 0.01 | 0 | 2.58 | 273.91 | 2.3 | 25.68 | 0.01 | 0 | 5.90 | 32.52 | 3.01 | 76.02 | 1.52 | 126.87 | 1.85 | 0.0 | 0.01 | 0.0 | 154.73 | 86.42 |
| 2019 (5) | 2.1 | 0 | -1.41 | 0 | -0.7 | 0 | -0.01 | 0 | 0.69 | 0 | 1.83 | -19.74 | -0.01 | 0 | 4.45 | -26.32 | 1.71 | 0.59 | 0.67 | -45.97 | 1.85 | 25.0 | 0.01 | 0.0 | 83.00 | 0 |
| 2018 (4) | -1.73 | 0 | -2.23 | 0 | 2.97 | 0 | -0.47 | 0 | -3.96 | 0 | 2.28 | -23.75 | 0.08 | 0 | 6.04 | -32.07 | 1.7 | -57.29 | 1.24 | -38.0 | 1.48 | 12.98 | 0.01 | 0.0 | -63.37 | 0 |
| 2017 (3) | 5.38 | 74.11 | -1.71 | 0 | -2.39 | 0 | 0.01 | -90.91 | 3.67 | 0 | 2.99 | -16.71 | -0.01 | 0 | 8.90 | -12.99 | 3.98 | 49.06 | 2.0 | 18.34 | 1.31 | 4.8 | 0.01 | 0.0 | 162.05 | 54.71 |
| 2016 (2) | 3.09 | 28.22 | -4.11 | 0 | 0.04 | 0 | 0.11 | 0 | -1.02 | 0 | 3.59 | 42.46 | -0.01 | 0 | 10.23 | 34.87 | 2.67 | 142.73 | 1.69 | 1777.78 | 1.25 | 0.0 | 0.01 | 0.0 | 104.75 | -41.32 |
| 2015 (1) | 2.41 | 129.52 | -1.72 | 0 | -0.01 | 0 | -0.04 | 0 | 0.69 | 0 | 2.52 | 3.7 | 0.23 | 0 | 7.58 | 6.64 | 1.1 | -28.1 | 0.09 | -85.0 | 1.25 | 0.81 | 0.01 | 0.0 | 178.52 | 214.53 |
| 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) | 3.59 | 1460.87 | 41.9 | -0.67 | -8.06 | -272.22 | -0.48 | 46.07 | 70.73 | 0.04 | 0 | 300.0 | 2.92 | 848.72 | 24.26 | 0.7 | 6.06 | 191.67 | 0 | 0 | 100.0 | 5.22 | 9.15 | 196.67 | 1.05 | 11.7 | 22.09 | 0.63 | 103.23 | 12.5 | 0.53 | 12.77 | 17.78 | 0 | 0 | 0 | 309.48 | 949.55 | 23.55 |
| 24Q3 (19) | 0.23 | -45.24 | -83.92 | -0.62 | -16.98 | 11.43 | -0.89 | -221.92 | -21.92 | 0 | 0 | 0 | -0.39 | -254.55 | -153.42 | 0.66 | 6.45 | 288.24 | 0 | 0 | 100.0 | 4.79 | 15.64 | 266.84 | 0.94 | -23.58 | -1.05 | 0.31 | -56.94 | -36.73 | 0.47 | 2.17 | 4.44 | 0 | 0 | 0 | 29.49 | -17.16 | -80.62 |
| 24Q2 (18) | 0.42 | 136.21 | -63.16 | -0.53 | -51.43 | -194.44 | 0.73 | 92.11 | 247.62 | 0 | 100.0 | 100.0 | -0.11 | 92.72 | -111.46 | 0.62 | 58.97 | -16.22 | 0 | 0 | 0 | 4.14 | 50.48 | -22.26 | 1.23 | 5.13 | -3.91 | 0.72 | 44.0 | 10.77 | 0.46 | 0.0 | 2.22 | 0 | 0 | 0 | 35.59 | 129.46 | -65.66 |
| 24Q1 (17) | -1.16 | -145.85 | -327.45 | -0.35 | -94.44 | 48.53 | 0.38 | 123.17 | 159.38 | -0.01 | -200.0 | 0 | -1.51 | -164.26 | -788.24 | 0.39 | 62.5 | -37.1 | 0 | 100.0 | -100.0 | 2.75 | 56.2 | -43.04 | 1.17 | 36.05 | 3.54 | 0.5 | -10.71 | -20.63 | 0.46 | 2.22 | 0.0 | 0 | 0 | 0 | -120.83 | -148.24 | -358.25 |
| 23Q4 (16) | 2.53 | 76.92 | 138.68 | -0.18 | 74.29 | 48.57 | -1.64 | -124.66 | -685.71 | 0.01 | 0 | 200.0 | 2.35 | 221.92 | 230.99 | 0.24 | 41.18 | -25.0 | -0.02 | 96.0 | -140.0 | 1.76 | 34.96 | -28.74 | 0.86 | -9.47 | 7.5 | 0.56 | 14.29 | 700.0 | 0.45 | 0.0 | 0.0 | 0 | 0 | 0 | 250.50 | 64.66 | 22.88 |
| 23Q3 (15) | 1.43 | 25.44 | 652.63 | -0.7 | -288.89 | 32.04 | -0.73 | -447.62 | 49.66 | 0 | 100.0 | -100.0 | 0.73 | -23.96 | 186.9 | 0.17 | -77.03 | -74.24 | -0.5 | 0 | 0 | 1.30 | -75.49 | -74.4 | 0.95 | -25.78 | 31.94 | 0.49 | -24.62 | 25.64 | 0.45 | 0.0 | 4.65 | 0 | 0 | 0 | 152.13 | 46.79 | 556.55 |
| 23Q2 (14) | 1.14 | 123.53 | 408.11 | -0.18 | 73.53 | 71.43 | 0.21 | 132.81 | -77.66 | -0.01 | 0 | -150.0 | 0.96 | 664.71 | 196.0 | 0.74 | 19.35 | 34.55 | 0 | -100.0 | 100.0 | 5.32 | 10.25 | 24.19 | 1.28 | 13.27 | 103.17 | 0.65 | 3.17 | 124.14 | 0.45 | -2.17 | 4.65 | 0 | 0 | 0 | 103.64 | 121.5 | 301.67 |
| 23Q1 (13) | 0.51 | -51.89 | 162.2 | -0.68 | -94.29 | 68.66 | -0.64 | -328.57 | -194.12 | 0 | 100.0 | 0 | -0.17 | -123.94 | 94.31 | 0.62 | 93.75 | 87.88 | 0.02 | -60.0 | 0 | 4.83 | 95.41 | 71.34 | 1.13 | 41.25 | 9.71 | 0.63 | 800.0 | -1.56 | 0.46 | 2.22 | 9.52 | 0 | 0 | 0 | 46.79 | -77.05 | 160.48 |
| 22Q4 (12) | 1.06 | 457.89 | 783.33 | -0.35 | 66.02 | -106.21 | 0.28 | 119.31 | 112.56 | -0.01 | -200.0 | 91.67 | 0.71 | 184.52 | -87.67 | 0.32 | -51.52 | -80.25 | 0.05 | 0 | 183.33 | 2.47 | -51.52 | -82.53 | 0.8 | 11.11 | 53.85 | 0.07 | -82.05 | -96.92 | 0.45 | 4.65 | -2.17 | 0 | 0 | 0 | 203.85 | 779.76 | 4537.5 |
| 22Q3 (11) | 0.19 | 151.35 | -93.29 | -1.03 | -63.49 | -202.94 | -1.45 | -254.26 | 43.14 | 0.01 | -50.0 | 125.0 | -0.84 | 16.0 | -133.73 | 0.66 | 20.0 | 127.59 | 0 | 100.0 | 0 | 5.10 | 18.89 | 102.1 | 0.72 | 14.29 | -6.49 | 0.39 | 34.48 | 69.57 | 0.43 | 0.0 | -4.44 | 0 | 0 | 0 | 23.17 | 145.09 | -94.43 |
| 22Q2 (10) | -0.37 | 54.88 | -85.0 | -0.63 | 70.97 | -1675.0 | 0.94 | 38.24 | 169.63 | 0.02 | 0 | -88.24 | -1.0 | 66.56 | -525.0 | 0.55 | 66.67 | 175.0 | -0.05 | 0 | 0 | 4.29 | 52.12 | 116.7 | 0.63 | -38.83 | -8.7 | 0.29 | -54.69 | -35.56 | 0.43 | 2.38 | -8.51 | 0 | 0 | 0 | -51.39 | 33.57 | -136.39 |
| 22Q1 (9) | -0.82 | -783.33 | -147.13 | -2.17 | -138.48 | -49.66 | 0.68 | 130.49 | -77.78 | 0 | 100.0 | 100.0 | -2.99 | -151.91 | -1131.03 | 0.33 | -79.63 | -80.92 | 0 | 100.0 | 0 | 2.82 | -80.08 | -82.42 | 1.03 | 98.08 | 0.98 | 0.64 | -71.81 | -7.25 | 0.42 | -8.7 | -10.64 | 0 | 0 | 0 | -77.36 | -1859.91 | -151.57 |
| 21Q4 (8) | 0.12 | -95.76 | -36.84 | 5.64 | 1758.82 | 2269.23 | -2.23 | 12.55 | -868.97 | -0.12 | -200.0 | -140.0 | 5.76 | 131.33 | 8328.57 | 1.62 | 458.62 | 62.0 | -0.06 | 0 | 0 | 14.15 | 461.06 | 37.38 | 0.52 | -32.47 | 10.64 | 2.27 | 886.96 | 1963.64 | 0.46 | 2.22 | -4.17 | 0 | 0 | 0 | 4.40 | -98.94 | -86.35 |
| 21Q3 (7) | 2.83 | 1515.0 | 91.22 | -0.34 | -950.0 | 34.62 | -2.55 | -88.89 | -608.33 | -0.04 | -123.53 | -200.0 | 2.49 | 1656.25 | 159.38 | 0.29 | 45.0 | -48.21 | 0 | 0 | 0 | 2.52 | 27.47 | -54.61 | 0.77 | 11.59 | -8.33 | 0.23 | -48.89 | -53.06 | 0.45 | -4.26 | -4.26 | 0 | 0 | 0 | 416.18 | 2014.41 | 169.95 |
| 21Q2 (6) | -0.2 | -111.49 | -115.62 | 0.04 | 102.76 | 102.5 | -1.35 | -144.12 | -600.0 | 0.17 | 666.67 | 240.0 | -0.16 | -155.17 | 50.0 | 0.2 | -88.44 | -56.52 | 0 | 0 | 0 | 1.98 | -87.66 | -60.82 | 0.69 | -32.35 | 2.99 | 0.45 | -34.78 | 32.35 | 0.47 | 0.0 | 4.44 | 0 | 0 | 0 | -21.74 | -114.49 | -113.42 |
| 21Q1 (5) | 1.74 | 815.79 | -23.68 | -1.45 | -457.69 | -417.86 | 3.06 | 955.17 | 451.72 | -0.03 | 40.0 | 25.0 | 0.29 | 514.29 | -85.5 | 1.73 | 73.0 | 517.86 | 0 | 0 | -100.0 | 16.03 | 55.68 | 476.63 | 1.02 | 117.02 | -1.92 | 0.69 | 527.27 | 21.05 | 0.47 | -2.08 | 2.17 | 0 | 0 | 0 | 150.00 | 365.79 | -32.24 |
| 20Q4 (4) | 0.19 | -87.16 | 0.0 | -0.26 | 50.0 | 0.0 | 0.29 | 180.56 | 0.0 | -0.05 | -225.0 | 0.0 | -0.07 | -107.29 | 0.0 | 1.0 | 78.57 | 0.0 | 0 | 0 | 0.0 | 10.30 | 85.38 | 0.0 | 0.47 | -44.05 | 0.0 | 0.11 | -77.55 | 0.0 | 0.48 | 2.13 | 0.0 | 0 | 0 | 0.0 | 32.20 | -79.11 | 0.0 |
| 20Q3 (3) | 1.48 | 15.62 | 0.0 | -0.52 | 67.5 | 0.0 | -0.36 | -233.33 | 0.0 | 0.04 | -20.0 | 0.0 | 0.96 | 400.0 | 0.0 | 0.56 | 21.74 | 0.0 | 0 | 0 | 0.0 | 5.56 | 10.02 | 0.0 | 0.84 | 25.37 | 0.0 | 0.49 | 44.12 | 0.0 | 0.47 | 4.44 | 0.0 | 0 | 0 | 0.0 | 154.17 | -4.85 | 0.0 |
| 20Q2 (2) | 1.28 | -43.86 | 0.0 | -1.6 | -471.43 | 0.0 | 0.27 | 131.03 | 0.0 | 0.05 | 225.0 | 0.0 | -0.32 | -116.0 | 0.0 | 0.46 | 64.29 | 0.0 | 0 | -100.0 | 0.0 | 5.05 | 81.6 | 0.0 | 0.67 | -35.58 | 0.0 | 0.34 | -40.35 | 0.0 | 0.45 | -2.17 | 0.0 | 0 | 0 | 0.0 | 162.03 | -26.8 | 0.0 |
| 20Q1 (1) | 2.28 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | -0.87 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 2.0 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.78 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 221.36 | 0.0 | 0.0 |
