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) | 6.18 | -40.63 | -5.78 | 0 | -0.14 | 0 | -0.71 | 0 | 0.4 | -87.34 | 4.77 | -34.3 | 0 | 0 | 8.96 | -38.41 | 5.08 | -8.96 | 4.13 | -6.98 | 4.26 | 11.23 | 0.15 | 36.36 | 72.37 | -41.75 |
| 2023 (9) | 10.41 | -10.1 | -7.25 | 0 | -4.24 | 0 | -0.05 | 0 | 3.16 | -8.67 | 7.26 | -13.37 | 0 | 0 | 14.55 | -2.46 | 5.58 | -40.0 | 4.44 | -47.7 | 3.83 | 22.76 | 0.11 | 0 | 124.22 | 24.55 |
| 2022 (8) | 11.58 | 303.48 | -8.12 | 0 | -3.01 | 0 | 0.31 | 0 | 3.46 | 0 | 8.38 | 54.9 | 0 | 0 | 14.91 | 31.77 | 9.3 | 28.99 | 8.49 | 25.96 | 3.12 | 9.86 | 0 | 0 | 99.74 | 232.94 |
| 2021 (7) | 2.87 | -66.43 | -5.27 | 0 | -0.03 | 0 | -0.72 | 0 | -2.4 | 0 | 5.41 | -2.87 | 0 | 0 | 11.32 | -22.4 | 7.21 | 53.08 | 6.74 | 68.92 | 2.84 | 7.98 | 0 | 0 | 29.96 | -76.8 |
| 2020 (6) | 8.55 | 48.95 | -8.16 | 0 | 5.78 | 0 | 0.09 | -18.18 | 0.39 | -82.59 | 5.57 | 62.39 | 0 | 0 | 14.58 | 67.37 | 4.71 | 38.94 | 3.99 | 23.15 | 2.63 | -2.23 | 0 | 0 | 129.15 | 33.43 |
| 2019 (5) | 5.74 | 49.09 | -3.5 | 0 | -2.52 | 0 | 0.11 | -38.89 | 2.24 | 121.78 | 3.43 | 10.29 | 0 | 0 | 8.71 | 13.46 | 3.39 | -17.92 | 3.24 | -18.59 | 2.69 | 34.5 | 0 | 0 | 96.80 | 50.35 |
| 2018 (4) | 3.85 | -17.03 | -2.84 | 0 | -0.28 | 0 | 0.18 | 0 | 1.01 | 26.25 | 3.11 | -20.66 | -0.69 | 0 | 7.68 | -22.03 | 4.13 | -12.87 | 3.98 | 3.11 | 2.0 | 3.63 | 0 | 0 | 64.38 | -19.66 |
| 2017 (3) | 4.64 | -28.83 | -3.84 | 0 | -0.99 | 0 | -0.38 | 0 | 0.8 | -62.44 | 3.92 | 12.0 | 0 | 0 | 9.85 | 7.44 | 4.74 | 25.07 | 3.86 | 34.97 | 1.93 | 12.87 | 0 | 0 | 80.14 | -43.83 |
| 2016 (2) | 6.52 | 47.51 | -4.39 | 0 | -2.26 | 0 | 0.19 | 0 | 2.13 | 25.29 | 3.5 | 23.67 | 0 | 0 | 9.17 | 13.63 | 3.79 | 125.6 | 2.86 | 40.89 | 1.71 | -6.04 | 0 | 0 | 142.67 | 24.27 |
| 2015 (1) | 4.42 | 130.21 | -2.72 | 0 | -0.71 | 0 | -0.43 | 0 | 1.7 | 61.9 | 2.83 | 100.71 | 0 | 0 | 8.07 | 99.39 | 1.68 | 200.0 | 2.03 | 40.0 | 1.82 | -3.7 | 0 | 0 | 114.81 | 99.71 |
| 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) | 2.65 | 223.17 | -53.99 | -0.91 | 31.58 | 38.51 | -1.1 | -156.7 | 59.71 | -0.24 | -226.32 | -145.28 | 1.74 | 441.18 | -59.35 | 0.85 | -15.0 | -63.2 | 0 | 0 | 0 | 4.84 | -40.32 | -72.42 | 1.1 | -14.73 | -47.12 | 0.96 | 1.05 | -26.72 | 1.06 | -2.75 | 1.92 | 0.04 | 0.0 | 0.0 | 128.64 | 226.31 | -46.62 |
| 24Q3 (19) | 0.82 | 30.16 | -74.21 | -1.33 | -5.56 | -1.53 | 1.94 | 310.87 | 153.44 | 0.19 | 375.0 | 159.38 | -0.51 | 19.05 | -127.27 | 1.0 | -22.48 | -4.76 | 0 | 0 | 0 | 8.11 | -24.37 | -6.23 | 1.29 | -7.19 | 4.88 | 0.95 | -14.41 | -13.64 | 1.09 | 1.87 | 9.0 | 0.04 | 0.0 | 0.0 | 39.42 | 38.92 | -73.47 |
| 24Q2 (18) | 0.63 | -69.71 | -67.86 | -1.26 | 44.49 | 44.74 | -0.92 | -1214.29 | 24.59 | 0.04 | 105.56 | 118.18 | -0.63 | -231.58 | -96.88 | 1.29 | -20.86 | -42.41 | 0 | 0 | 0 | 10.72 | -25.53 | -39.68 | 1.39 | 6.11 | 25.23 | 1.11 | 0.0 | 2.78 | 1.07 | 2.88 | 20.22 | 0.04 | 0.0 | 33.33 | 28.38 | -70.12 | -71.04 |
| 24Q1 (17) | 2.08 | -63.89 | 524.49 | -2.27 | -53.38 | -4.13 | -0.07 | 97.44 | -102.1 | -0.72 | -235.85 | -1700.0 | -0.19 | -104.44 | 92.88 | 1.63 | -29.44 | -1.81 | 0 | 0 | 0 | 14.40 | -17.97 | 4.09 | 1.31 | -37.02 | 13.91 | 1.11 | -15.27 | 15.62 | 1.04 | 0.0 | 16.85 | 0.04 | 0.0 | 0 | 94.98 | -60.59 | 458.59 |
| 23Q4 (16) | 5.76 | 81.13 | -1.37 | -1.48 | -12.98 | -155.17 | -2.73 | 24.79 | 62.55 | 0.53 | 265.62 | 178.95 | 4.28 | 128.88 | -18.63 | 2.31 | 120.0 | 89.34 | 0 | 0 | 0 | 17.55 | 102.95 | 72.8 | 2.08 | 69.11 | 85.71 | 1.31 | 19.09 | 61.73 | 1.04 | 4.0 | 20.93 | 0.04 | 0.0 | 0 | 241.00 | 62.19 | -31.08 |
| 23Q3 (15) | 3.18 | 62.24 | 20.0 | -1.31 | 42.54 | 42.79 | -3.63 | -197.54 | -346.94 | -0.32 | -45.45 | -68.42 | 1.87 | 684.38 | 419.44 | 1.05 | -53.12 | -54.94 | 0 | 0 | 0 | 8.65 | -51.35 | -54.79 | 1.23 | 10.81 | -17.45 | 1.1 | 1.85 | -32.52 | 1.0 | 12.36 | 28.21 | 0.04 | 33.33 | 0 | 148.60 | 51.63 | 35.14 |
| 23Q2 (14) | 1.96 | 500.0 | -19.01 | -2.28 | -4.59 | 25.0 | -1.22 | -136.53 | -254.43 | -0.22 | -450.0 | -1200.0 | -0.32 | 88.01 | 48.39 | 2.24 | 34.94 | -21.68 | 0 | 0 | 0 | 17.78 | 28.51 | -3.84 | 1.11 | -3.48 | -63.96 | 1.08 | 12.5 | -61.15 | 0.89 | 0.0 | 17.11 | 0.03 | 0 | 0 | 98.00 | 470.0 | 43.36 |
| 23Q1 (13) | -0.49 | -108.39 | -173.13 | -2.18 | -275.86 | 0.91 | 3.34 | 145.82 | 65.35 | -0.04 | -121.05 | -114.29 | -2.67 | -150.76 | -74.51 | 1.66 | 36.07 | -15.74 | 0 | 0 | 0 | 13.83 | 36.18 | 16.07 | 1.15 | 2.68 | -68.14 | 0.96 | 18.52 | -70.64 | 0.89 | 3.49 | 21.92 | 0 | 0 | 0 | -26.49 | -107.57 | -258.13 |
| 22Q4 (12) | 5.84 | 120.38 | 184.88 | -0.58 | 74.67 | 59.15 | -7.29 | -595.92 | -7390.0 | 0.19 | 200.0 | 1050.0 | 5.26 | 1361.11 | 734.92 | 1.22 | -47.64 | -3.17 | 0 | 0 | 0 | 10.16 | -46.9 | 32.22 | 1.12 | -24.83 | -68.27 | 0.81 | -50.31 | -73.18 | 0.86 | 10.26 | 14.67 | 0 | 0 | 0 | 349.70 | 218.03 | 543.11 |
| 22Q3 (11) | 2.65 | 9.5 | 600.0 | -2.29 | 24.67 | -87.7 | 1.47 | 86.08 | 800.0 | -0.19 | -1050.0 | 26.92 | 0.36 | 158.06 | 120.57 | 2.33 | -18.53 | 21.35 | 0 | 0 | 0 | 19.13 | 3.47 | 17.57 | 1.49 | -51.62 | -9.7 | 1.63 | -41.37 | 4.49 | 0.78 | 2.63 | 11.43 | 0 | 0 | 0 | 109.96 | 60.85 | 568.88 |
| 22Q2 (10) | 2.42 | 261.19 | 406.33 | -3.04 | -38.18 | -68.89 | 0.79 | -60.89 | -84.17 | 0.02 | -92.86 | 111.76 | -0.62 | 59.48 | 76.06 | 2.86 | 45.18 | 98.61 | 0 | 0 | 0 | 18.49 | 55.13 | 27.1 | 3.08 | -14.68 | 234.78 | 2.78 | -14.98 | 141.74 | 0.76 | 4.11 | 10.14 | 0 | 0 | 0 | 68.36 | 308.13 | 259.22 |
| 22Q1 (9) | 0.67 | -67.32 | -68.69 | -2.2 | -54.93 | -165.06 | 2.02 | 1920.0 | 141.14 | 0.28 | 1500.0 | 200.0 | -1.53 | -342.86 | -216.79 | 1.97 | 56.35 | 146.25 | 0 | 0 | 0 | 11.92 | 55.12 | 44.5 | 3.61 | 2.27 | 225.23 | 3.27 | 8.28 | 223.76 | 0.73 | -2.67 | 4.29 | 0 | 0 | 0 | 16.75 | -69.2 | -86.62 |
| 21Q4 (8) | 2.05 | 486.79 | -32.12 | -1.42 | -16.39 | 65.53 | 0.1 | 147.62 | -98.26 | -0.02 | 92.31 | 0.0 | 0.63 | 136.0 | 157.27 | 1.26 | -34.38 | -37.62 | 0 | 0 | 0 | 7.68 | -52.78 | -65.24 | 3.53 | 113.94 | 201.71 | 3.02 | 93.59 | 217.89 | 0.75 | 7.14 | 11.94 | 0 | 0 | 0 | 54.38 | 331.87 | -70.83 |
| 21Q3 (7) | -0.53 | 32.91 | -134.87 | -1.22 | 32.22 | 28.24 | -0.21 | -104.21 | -151.22 | -0.26 | -52.94 | -1200.0 | -1.75 | 32.43 | -872.22 | 1.92 | 33.33 | 13.61 | 0 | 0 | 0 | 16.27 | 11.86 | 2.44 | 1.65 | 79.35 | 13.01 | 1.56 | 35.65 | 28.93 | 0.7 | 1.45 | -5.41 | 0 | 0 | 0 | -23.45 | 45.38 | -130.09 |
| 21Q2 (6) | -0.79 | -136.92 | -136.74 | -1.8 | -116.87 | -87.5 | 4.99 | 201.63 | 2269.57 | -0.17 | 39.29 | -194.44 | -2.59 | -297.71 | -317.65 | 1.44 | 80.0 | 71.43 | 0 | 0 | 0 | 14.55 | 76.36 | 62.77 | 0.92 | -17.12 | -15.6 | 1.15 | 13.86 | 23.66 | 0.69 | -1.43 | 13.11 | 0 | 0 | 0 | -42.93 | -134.31 | -130.75 |
| 21Q1 (5) | 2.14 | -29.14 | 15.05 | -0.83 | 79.85 | 39.86 | -4.91 | -185.24 | -2968.75 | -0.28 | -1300.0 | -460.0 | 1.31 | 219.09 | 172.92 | 0.8 | -60.4 | -21.57 | 0 | 0 | 0 | 8.25 | -62.68 | -27.23 | 1.11 | -5.13 | 12.12 | 1.01 | 6.32 | 10.99 | 0.7 | 4.48 | 16.67 | 0 | 0 | 0 | 125.15 | -32.87 | 1.6 |
| 20Q4 (4) | 3.02 | 98.68 | 0.0 | -4.12 | -142.35 | 0.0 | 5.76 | 1304.88 | 0.0 | -0.02 | 0.0 | 0.0 | -1.1 | -511.11 | 0.0 | 2.02 | 19.53 | 0.0 | 0 | 0 | 0.0 | 22.10 | 39.14 | 0.0 | 1.17 | -19.86 | 0.0 | 0.95 | -21.49 | 0.0 | 0.67 | -9.46 | 0.0 | 0 | 0 | 0.0 | 186.42 | 139.16 | 0.0 |
| 20Q3 (3) | 1.52 | -29.3 | 0.0 | -1.7 | -77.08 | 0.0 | 0.41 | 278.26 | 0.0 | -0.02 | -111.11 | 0.0 | -0.18 | -115.13 | 0.0 | 1.69 | 101.19 | 0.0 | 0 | 0 | 0.0 | 15.88 | 77.74 | 0.0 | 1.46 | 33.94 | 0.0 | 1.21 | 30.11 | 0.0 | 0.74 | 21.31 | 0.0 | 0 | 0 | 0.0 | 77.95 | -44.17 | 0.0 |
| 20Q2 (2) | 2.15 | 15.59 | 0.0 | -0.96 | 30.43 | 0.0 | -0.23 | -43.75 | 0.0 | 0.18 | 460.0 | 0.0 | 1.19 | 147.92 | 0.0 | 0.84 | -17.65 | 0.0 | 0 | 0 | 0.0 | 8.94 | -21.15 | 0.0 | 1.09 | 10.1 | 0.0 | 0.93 | 2.2 | 0.0 | 0.61 | 1.67 | 0.0 | 0 | 0 | 0.0 | 139.61 | 13.34 | 0.0 |
| 20Q1 (1) | 1.86 | 0.0 | 0.0 | -1.38 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 11.33 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 123.18 | 0.0 | 0.0 |
