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) | 0.23 | -95.59 | -4.87 | 0 | 3.57 | 14.06 | 0.03 | 0 | -4.64 | 0 | 5.14 | -51.69 | 0.22 | 0 | 9.49 | -53.75 | 1.73 | -65.33 | 0.66 | -83.82 | 2.44 | 38.64 | 0.01 | 0.0 | 7.40 | -91.71 |
| 2023 (9) | 5.22 | -40.34 | -12.48 | 0 | 3.13 | 0 | -0.74 | 0 | -7.26 | 0 | 10.64 | 204.0 | -0.84 | 0 | 20.51 | 335.4 | 4.99 | -7.93 | 4.08 | -7.69 | 1.76 | 13.55 | 0.01 | 0 | 89.23 | -39.12 |
| 2022 (8) | 8.75 | 0 | -4.9 | 0 | -3.31 | 0 | 0.27 | 2600.0 | 3.85 | 0 | 3.5 | 236.54 | -1.42 | 0 | 4.71 | 236.04 | 5.42 | 32.84 | 4.42 | 31.55 | 1.55 | 18.32 | 0 | 0 | 146.57 | 0 |
| 2021 (7) | -2.81 | 0 | -1.4 | 0 | -0.61 | 0 | 0.01 | 0 | -4.21 | 0 | 1.04 | 20.93 | -0.42 | 0 | 1.40 | -12.15 | 4.08 | -26.49 | 3.36 | -19.23 | 1.31 | -1.5 | 0 | 0 | -60.17 | 0 |
| 2020 (6) | 8.04 | 0.37 | -2.28 | 0 | -4.25 | 0 | -0.12 | 0 | 5.76 | 48.07 | 0.86 | -78.28 | -1.44 | 0 | 1.60 | -70.35 | 5.55 | 0.54 | 4.16 | 7.22 | 1.33 | 27.88 | 0 | 0 | 146.45 | -10.05 |
| 2019 (5) | 8.01 | 285.1 | -4.12 | 0 | 5.13 | 451.61 | 0.26 | 0 | 3.89 | 662.75 | 3.96 | 160.53 | -0.26 | 0 | 5.38 | 104.3 | 5.52 | 64.78 | 3.88 | 47.53 | 1.04 | 44.44 | 0 | 0 | 162.80 | 162.21 |
| 2018 (4) | 2.08 | -43.94 | -1.57 | 0 | 0.93 | 0 | -0.05 | 0 | 0.51 | -88.64 | 1.52 | 23.58 | -0.03 | 0 | 2.63 | -5.64 | 3.35 | 4.04 | 2.63 | 1.54 | 0.72 | 2.86 | 0 | 0 | 62.09 | -44.94 |
| 2017 (3) | 3.71 | -26.24 | 0.78 | 0 | -5.39 | 0 | 0.4 | 0 | 4.49 | -10.38 | 1.23 | 83.58 | 0.03 | 0 | 2.79 | 68.67 | 3.22 | 30.89 | 2.59 | 36.32 | 0.7 | 2.94 | 0 | 0 | 112.77 | -42.16 |
| 2016 (2) | 5.03 | 0 | -0.02 | 0 | -3.06 | 0 | -0.15 | 0 | 5.01 | 0 | 0.67 | 0 | -0.22 | 0 | 1.66 | 0 | 2.46 | 0 | 1.9 | 0 | 0.68 | 0 | 0 | 0 | 194.96 | 0 |
| 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) | -1.7 | -157.24 | 36.09 | -1.27 | 2.31 | 29.83 | 2.3 | 347.31 | -23.59 | -0.07 | -275.0 | -333.33 | -2.97 | -277.84 | 33.56 | 1.07 | -25.17 | -49.53 | -0.24 | -318.18 | -146.15 | 9.70 | -5.71 | -55.48 | -0.48 | -420.0 | -308.7 | -0.72 | -340.0 | -653.85 | 0.68 | 4.62 | 54.55 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 24Q3 (19) | 2.97 | 165.18 | 29.13 | -1.3 | -28.71 | 73.42 | -0.93 | -12.05 | -311.36 | 0.04 | -20.0 | 100.0 | 1.67 | 1418.18 | 164.48 | 1.43 | 50.53 | -68.15 | 0.11 | 320.0 | 145.83 | 10.29 | 66.12 | -71.06 | 0.15 | -85.29 | -83.52 | 0.3 | -30.23 | -45.45 | 0.65 | 3.17 | 44.44 | 0 | 0 | 0 | 312.63 | 195.88 | 35.93 |
| 24Q2 (18) | 1.12 | 152.09 | -66.47 | -1.01 | 21.09 | 73.7 | -0.83 | -127.39 | -102.44 | 0.05 | 600.0 | 120.0 | 0.11 | 103.21 | 122.0 | 0.95 | -43.45 | -65.95 | -0.05 | -112.5 | 90.57 | 6.19 | -48.72 | -66.93 | 1.02 | -2.86 | -45.45 | 0.43 | -33.85 | -76.37 | 0.63 | 31.25 | 36.96 | 0 | 0 | 0 | 105.66 | 155.53 | -27.87 |
| 24Q1 (17) | -2.15 | 19.17 | -195.98 | -1.28 | 29.28 | 34.36 | 3.03 | 0.66 | 3266.67 | -0.01 | -133.33 | 98.15 | -3.43 | 23.27 | -1282.76 | 1.68 | -20.75 | 35.48 | 0.4 | -23.08 | 166.67 | 12.08 | -44.57 | 42.3 | 1.05 | 356.52 | -47.24 | 0.65 | 400.0 | -59.12 | 0.48 | 9.09 | 14.29 | 0 | 0 | 0 | -190.27 | 59.23 | -270.73 |
| 23Q4 (16) | -2.66 | -215.65 | -141.43 | -1.81 | 62.99 | 18.1 | 3.01 | 584.09 | 291.72 | 0.03 | 50.0 | -94.12 | -4.47 | -72.59 | -206.18 | 2.12 | -52.78 | 14.59 | 0.52 | 316.67 | 248.57 | 21.79 | -38.71 | 30.61 | 0.23 | -74.73 | -78.5 | 0.13 | -76.36 | -76.79 | 0.44 | -2.22 | 7.32 | 0 | 0 | 0 | -466.67 | -302.9 | -170.51 |
| 23Q3 (15) | 2.3 | -31.14 | 3733.33 | -4.89 | -27.34 | -215.48 | 0.44 | 207.32 | 138.94 | 0.02 | 108.0 | 111.76 | -2.59 | -418.0 | -73.83 | 4.49 | 60.93 | 490.79 | -0.24 | 54.72 | 69.62 | 35.55 | 89.86 | 798.58 | 0.91 | -51.34 | -36.81 | 0.55 | -69.78 | -56.0 | 0.45 | -2.17 | 12.5 | 0 | 0 | 0 | 230.00 | 57.01 | 6225.0 |
| 23Q2 (14) | 3.34 | 49.11 | -6.44 | -3.84 | -96.92 | -734.78 | -0.41 | -555.56 | 74.69 | -0.25 | 53.7 | -257.14 | -0.5 | -272.41 | -116.08 | 2.79 | 125.0 | 896.43 | -0.53 | 11.67 | -194.44 | 18.72 | 120.62 | 1454.16 | 1.87 | -6.03 | 49.6 | 1.82 | 14.47 | 43.31 | 0.46 | 9.52 | 17.95 | 0 | 0 | 0 | 146.49 | 31.45 | -31.88 |
| 23Q1 (13) | 2.24 | -65.11 | 273.64 | -1.95 | 11.76 | -186.76 | 0.09 | 105.73 | -91.18 | -0.54 | -205.88 | 0 | 0.29 | -93.11 | 114.72 | 1.24 | -32.97 | 103.28 | -0.6 | -71.43 | -566.67 | 8.49 | -49.12 | 188.57 | 1.99 | 85.98 | 20.61 | 1.59 | 183.93 | 18.66 | 0.42 | 2.44 | 16.67 | 0 | 0 | 0 | 111.44 | -83.16 | 246.86 |
| 22Q4 (12) | 6.42 | 10600.0 | 9071.43 | -2.21 | -42.58 | -952.38 | -1.57 | -38.94 | -1.29 | 0.51 | 400.0 | -46.88 | 4.21 | 382.55 | 3107.14 | 1.85 | 143.42 | 1056.25 | -0.35 | 55.7 | -337.5 | 16.68 | 321.65 | 1810.05 | 1.07 | -25.69 | 118.37 | 0.56 | -55.2 | 64.71 | 0.41 | 2.5 | 17.14 | 0 | 0 | 0 | 661.86 | 18101.03 | 6424.01 |
| 22Q3 (11) | 0.06 | -98.32 | 116.22 | -1.55 | -236.96 | -1007.14 | -1.13 | 30.25 | -205.61 | -0.17 | -142.86 | 79.52 | -1.49 | -147.91 | -192.16 | 0.76 | 171.43 | 192.31 | -0.79 | -338.89 | -977.78 | 3.96 | 228.37 | 245.11 | 1.44 | 15.2 | 22.03 | 1.25 | -1.57 | 26.26 | 0.4 | 2.56 | 21.21 | 0 | 0 | 0 | 3.64 | -98.31 | 112.97 |
| 22Q2 (10) | 3.57 | 376.74 | 355.0 | -0.46 | 32.35 | 2.13 | -1.62 | -258.82 | 0 | -0.07 | 0 | 88.52 | 3.11 | 257.87 | 266.31 | 0.28 | -54.1 | -36.36 | -0.18 | -100.0 | -350.0 | 1.20 | -59.04 | -50.36 | 1.25 | -24.24 | 60.26 | 1.27 | -5.22 | 64.94 | 0.39 | 8.33 | 21.88 | 0 | 0 | 0 | 215.06 | 383.41 | 267.44 |
| 22Q1 (9) | -1.29 | -1942.86 | -15.18 | -0.68 | -223.81 | -17.24 | 1.02 | 165.81 | 828.57 | 0 | -100.0 | -100.0 | -1.97 | -1307.14 | -15.88 | 0.61 | 281.25 | 238.89 | -0.09 | -12.5 | 77.5 | 2.94 | 236.76 | 145.92 | 1.65 | 236.73 | 1.85 | 1.34 | 294.12 | 6.35 | 0.36 | 2.86 | 16.13 | 0 | 0 | 0 | -75.88 | -847.98 | -6.37 |
| 21Q4 (8) | 0.07 | 118.92 | -89.55 | -0.21 | -50.0 | 88.59 | -1.55 | -244.86 | -1622.22 | 0.96 | 215.66 | 2020.0 | -0.14 | 72.55 | 88.03 | 0.16 | -38.46 | -44.83 | -0.08 | -188.89 | 94.87 | 0.87 | -23.82 | -62.02 | 0.49 | -58.47 | -61.11 | 0.34 | -65.66 | -55.84 | 0.35 | 6.06 | 6.06 | 0 | 0 | 0 | 10.14 | 136.19 | -83.34 |
| 21Q3 (7) | -0.37 | 73.57 | -113.31 | -0.14 | 70.21 | -100.0 | 1.07 | 0 | 143.85 | -0.83 | -36.07 | -937.5 | -0.51 | 72.73 | -118.82 | 0.26 | -40.91 | 271.43 | 0.09 | 325.0 | 800.0 | 1.15 | -52.76 | 168.42 | 1.18 | 51.28 | -52.61 | 0.99 | 28.57 | -48.7 | 0.33 | 3.12 | -2.94 | 0 | 0 | 0 | -28.03 | 78.18 | -122.89 |
| 21Q2 (6) | -1.4 | -25.0 | -126.97 | -0.47 | 18.97 | -213.33 | 0 | 100.0 | 100.0 | -0.61 | -227.08 | -862.5 | -1.87 | -10.0 | -137.1 | 0.44 | 144.44 | 83.33 | -0.04 | 90.0 | -33.33 | 2.43 | 102.92 | 7.59 | 0.78 | -51.85 | 23.81 | 0.77 | -38.89 | 54.0 | 0.32 | 3.23 | -5.88 | 0 | 0 | 0 | -128.44 | -80.05 | -120.79 |
| 21Q1 (5) | -1.12 | -267.16 | -86.67 | -0.58 | 68.48 | -163.64 | -0.14 | -55.56 | 39.13 | 0.48 | 1060.0 | 900.0 | -1.7 | -45.3 | -107.32 | 0.18 | -37.93 | -30.77 | -0.4 | 74.36 | -1433.33 | 1.20 | -47.99 | -34.5 | 1.62 | 28.57 | 38.46 | 1.26 | 63.64 | 31.25 | 0.31 | -6.06 | -3.12 | 0 | 0 | 0 | -71.34 | -217.12 | -52.19 |
| 20Q4 (4) | 0.67 | -75.9 | 0.0 | -1.84 | -2528.57 | 0.0 | -0.09 | 96.31 | 0.0 | -0.05 | 37.5 | 0.0 | -1.17 | -143.17 | 0.0 | 0.29 | 314.29 | 0.0 | -1.56 | -15700.0 | 0.0 | 2.30 | 438.47 | 0.0 | 1.26 | -49.4 | 0.0 | 0.77 | -60.1 | 0.0 | 0.33 | -2.94 | 0.0 | 0 | 0 | 0.0 | 60.91 | -50.26 | 0.0 |
| 20Q3 (3) | 2.78 | -46.44 | 0.0 | -0.07 | 53.33 | 0.0 | -2.44 | -63.76 | 0.0 | -0.08 | -200.0 | 0.0 | 2.71 | -46.23 | 0.0 | 0.07 | -70.83 | 0.0 | 0.01 | 133.33 | 0.0 | 0.43 | -81.07 | 0.0 | 2.49 | 295.24 | 0.0 | 1.93 | 286.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0 | 0 | 0.0 | 122.47 | -80.18 | 0.0 |
| 20Q2 (2) | 5.19 | 965.0 | 0.0 | -0.15 | 31.82 | 0.0 | -1.49 | -547.83 | 0.0 | 0.08 | 233.33 | 0.0 | 5.04 | 714.63 | 0.0 | 0.24 | -7.69 | 0.0 | -0.03 | -200.0 | 0.0 | 2.26 | 23.54 | 0.0 | 0.63 | -46.15 | 0.0 | 0.5 | -47.92 | 0.0 | 0.34 | 6.25 | 0.0 | 0 | 0 | 0.0 | 617.86 | 1418.1 | 0.0 |
| 20Q1 (1) | -0.6 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.82 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -46.88 | 0.0 | 0.0 |
