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) | 12.31 | -59.13 | -2.79 | 0 | -14.04 | 0 | 0.35 | 0 | 9.52 | 0 | 4.33 | 14.25 | 0 | 0 | 2.26 | -3.09 | 22.03 | -6.1 | 19.46 | -9.49 | 4.62 | 7.69 | 1.72 | 62.26 | 47.71 | -57.47 |
| 2023 (9) | 30.12 | -46.57 | -53.94 | 0 | -22.81 | 0 | -0.06 | 0 | -23.82 | 0 | 3.79 | -43.26 | -0.16 | 0 | 2.33 | -31.44 | 23.46 | -39.36 | 21.5 | -29.97 | 4.29 | 29.61 | 1.06 | 73.77 | 112.18 | -31.1 |
| 2022 (8) | 56.37 | 39.81 | -58.11 | 0 | -2.78 | 0 | 1.1 | -80.97 | -1.74 | 0 | 6.68 | 30.98 | -0.73 | 0 | 3.39 | 52.2 | 38.69 | -49.86 | 30.7 | -47.54 | 3.31 | 54.67 | 0.61 | 144.0 | 162.82 | 145.97 |
| 2021 (7) | 40.32 | 41.18 | -53.44 | 0 | 54.86 | 334.36 | 5.78 | 549.44 | -13.12 | 0 | 5.1 | 151.23 | -0.18 | 0 | 2.23 | 19.53 | 77.17 | 873.14 | 58.52 | 778.68 | 2.14 | 34.59 | 0.25 | 19.05 | 66.20 | -80.39 |
| 2020 (6) | 28.56 | 292.31 | -24.68 | 0 | 12.63 | 0 | 0.89 | -16.82 | 3.88 | -25.38 | 2.03 | -6.88 | 0.35 | 169.23 | 1.87 | -21.55 | 7.93 | 124.65 | 6.66 | 116.23 | 1.59 | 72.83 | 0.21 | 110.0 | 337.59 | 90.13 |
| 2019 (5) | 7.28 | 0 | -2.08 | 0 | -5.84 | 0 | 1.07 | 0 | 5.2 | 0 | 2.18 | 990.0 | 0.13 | 0 | 2.38 | 952.66 | 3.53 | -20.5 | 3.08 | -10.98 | 0.92 | 253.85 | 0.1 | 42.86 | 177.56 | 0 |
| 2018 (4) | -2.02 | 0 | 1.05 | 0 | 5.22 | 15.74 | -0.28 | 0 | -0.97 | 0 | 0.2 | -78.26 | 0 | 0 | 0.23 | -82.39 | 4.44 | 140.0 | 3.46 | 129.14 | 0.26 | -13.33 | 0.07 | 0.0 | -53.30 | 0 |
| 2017 (3) | -2.86 | 0 | -1.13 | 0 | 4.51 | 0 | 0.14 | 0 | -3.99 | 0 | 0.92 | 922.22 | 0 | 0 | 1.28 | 884.16 | 1.85 | -47.59 | 1.51 | -52.96 | 0.3 | -16.67 | 0.07 | 0.0 | -152.13 | 0 |
| 2016 (2) | 3.1 | -11.43 | 0.7 | 0 | -2.16 | 0 | -0.24 | 0 | 3.8 | 92.89 | 0.09 | -77.5 | 0.02 | 0 | 0.13 | -80.26 | 3.53 | 7.62 | 3.21 | 5.59 | 0.36 | 9.09 | 0.07 | -22.22 | 85.16 | -15.81 |
| 2015 (1) | 3.5 | 257.14 | -1.53 | 0 | -0.27 | 0 | 0.44 | 0 | 1.97 | 271.7 | 0.4 | 17.65 | 0 | 0 | 0.66 | 2.28 | 3.28 | 33.88 | 3.04 | 35.71 | 0.33 | 37.5 | 0.09 | -50.0 | 101.16 | 174.57 |
| 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) | 10.79 | 443.63 | 18.31 | -11.43 | -204.48 | 38.42 | 1.99 | 115.21 | 38.19 | 0.68 | 2366.67 | 518.18 | -0.64 | -108.21 | 93.22 | 1.74 | 152.17 | 141.67 | 0 | 0 | 100.0 | 3.38 | 160.06 | 76.91 | 4.97 | -19.71 | -14.46 | 4.6 | -9.45 | -14.18 | 1.14 | -0.87 | 0.0 | 0.47 | -2.08 | 56.67 | 173.75 | 471.3 | 29.55 |
| 24Q3 (19) | -3.14 | -768.09 | -118.09 | 10.94 | 2088.0 | 9.4 | -13.08 | -1535.0 | 41.76 | -0.03 | 85.71 | -200.0 | 7.8 | 704.12 | -71.49 | 0.69 | -31.68 | -45.67 | 0 | 0 | 0 | 1.30 | -35.34 | -56.57 | 6.19 | -12.2 | -4.77 | 5.08 | -14.48 | -16.86 | 1.15 | -2.54 | 5.5 | 0.48 | 4.35 | 77.78 | -46.80 | -854.71 | -120.14 |
| 24Q2 (18) | 0.47 | -88.81 | 122.27 | 0.5 | 117.86 | 101.3 | -0.8 | 62.79 | -1042.86 | -0.21 | -133.33 | 0.0 | 0.97 | -30.71 | 102.4 | 1.01 | 12.22 | 13.48 | 0 | 0 | 0 | 2.01 | -16.82 | -1.93 | 7.05 | 84.07 | 13.16 | 5.94 | 54.69 | 2.06 | 1.18 | 2.61 | 13.46 | 0.46 | 48.39 | 76.92 | 6.20 | -92.18 | 120.92 |
| 24Q1 (17) | 4.2 | -53.95 | -27.08 | -2.8 | 84.91 | 60.34 | -2.15 | -249.31 | -25.73 | -0.09 | -181.82 | -325.0 | 1.4 | 114.83 | 207.69 | 0.9 | 25.0 | 0.0 | 0 | 100.0 | 0 | 2.42 | 26.48 | 5.75 | 3.83 | -34.08 | -22.0 | 3.84 | -28.36 | -8.57 | 1.15 | 0.88 | 11.65 | 0.31 | 3.33 | 34.78 | 79.25 | -40.91 | -24.88 |
| 23Q4 (16) | 9.12 | -47.47 | -58.22 | -18.56 | -285.6 | 51.78 | 1.44 | 106.41 | 676.0 | 0.11 | 1200.0 | -91.47 | -9.44 | -134.5 | 43.34 | 0.72 | -43.31 | -62.3 | -0.16 | 0 | -100.0 | 1.91 | -36.16 | -58.67 | 5.81 | -10.62 | 75.53 | 5.36 | -12.27 | 53.58 | 1.14 | 4.59 | 20.0 | 0.3 | 11.11 | 100.0 | 134.12 | -42.29 | -71.8 |
| 23Q3 (15) | 17.36 | 922.75 | 7.56 | 10.0 | 126.1 | -63.69 | -22.46 | -31985.71 | -131.07 | -0.01 | 95.24 | 99.33 | 27.36 | 167.67 | -37.36 | 1.27 | 42.7 | -35.2 | 0 | 0 | 100.0 | 2.99 | 46.03 | -35.97 | 6.5 | 4.33 | 44.12 | 6.11 | 4.98 | 32.54 | 1.09 | 4.81 | 28.24 | 0.27 | 3.85 | 68.75 | 232.40 | 884.2 | -19.08 |
| 23Q2 (14) | -2.11 | -136.63 | -121.93 | -38.32 | -442.78 | -900.0 | -0.07 | 95.91 | 99.06 | -0.21 | -625.0 | -113.21 | -40.43 | -3010.0 | -380.57 | 0.89 | -1.11 | -13.59 | 0 | 0 | 100.0 | 2.05 | -10.31 | 7.43 | 6.23 | 26.88 | -46.06 | 5.82 | 38.57 | -22.5 | 1.04 | 0.97 | 35.06 | 0.26 | 13.04 | 62.5 | -29.63 | -128.09 | -126.0 |
| 23Q1 (13) | 5.76 | -73.61 | -34.4 | -7.06 | 81.66 | 86.41 | -1.71 | -584.0 | -111.7 | 0.04 | -96.9 | 113.79 | -1.3 | 92.2 | 96.99 | 0.9 | -52.88 | -49.72 | 0 | 100.0 | 0 | 2.29 | -50.57 | -23.86 | 4.91 | 48.34 | -74.59 | 4.2 | 20.34 | -72.17 | 1.03 | 8.42 | 41.1 | 0.23 | 53.33 | 76.92 | 105.49 | -77.82 | 91.64 |
| 22Q4 (12) | 21.83 | 35.25 | -26.92 | -38.49 | -239.76 | -422.96 | -0.25 | 97.43 | 98.73 | 1.29 | 186.58 | -81.2 | -16.66 | -138.14 | -174.01 | 1.91 | -2.55 | 7.91 | -0.08 | 46.67 | 42.86 | 4.62 | -1.09 | 64.61 | 3.31 | -26.61 | -83.31 | 3.49 | -24.3 | -75.05 | 0.95 | 11.76 | 46.15 | 0.15 | -6.25 | 114.29 | 475.60 | 65.61 | 134.22 |
| 22Q3 (11) | 16.14 | 67.78 | 64.69 | 27.54 | 474.95 | 214.56 | -9.72 | -31.0 | -120.14 | -1.49 | -193.71 | -3.47 | 43.68 | 203.12 | 406.74 | 1.96 | 90.29 | 96.0 | -0.15 | 70.0 | -36.36 | 4.68 | 144.99 | 212.98 | 4.51 | -60.95 | -81.73 | 4.61 | -38.62 | -75.9 | 0.85 | 10.39 | 54.55 | 0.16 | 0.0 | 128.57 | 287.19 | 151.96 | 478.77 |
| 22Q2 (10) | 9.62 | 9.57 | 421.74 | 4.79 | 109.22 | 115.2 | -7.42 | -150.79 | -131.31 | 1.59 | 648.28 | 581.82 | 14.41 | 133.37 | 141.76 | 1.03 | -42.46 | -35.62 | -0.5 | 0 | -814.29 | 1.91 | -36.43 | -29.98 | 11.55 | -40.22 | -48.07 | 7.51 | -50.23 | -57.09 | 0.77 | 5.48 | 57.14 | 0.16 | 23.08 | 220.0 | 113.98 | 107.06 | 787.7 |
| 22Q1 (9) | 8.78 | -70.61 | 141.21 | -51.96 | -605.98 | -648.1 | 14.61 | 174.39 | 475.2 | -0.29 | -104.23 | -141.43 | -43.18 | -291.83 | -429.12 | 1.79 | 1.13 | 148.61 | 0 | 100.0 | 0 | 3.00 | 6.86 | 66.96 | 19.32 | -2.57 | 85.59 | 15.09 | 7.86 | 90.77 | 0.73 | 12.31 | 62.22 | 0.13 | 85.71 | 160.0 | 55.05 | -72.89 | 27.18 |
| 21Q4 (8) | 29.87 | 204.8 | 65.76 | -7.36 | 69.38 | 42.95 | -19.64 | -140.7 | -285.98 | 6.86 | 576.39 | 1125.0 | 22.51 | 258.08 | 339.65 | 1.77 | 77.0 | 216.07 | -0.14 | -27.27 | 44.0 | 2.81 | 88.07 | 82.52 | 19.83 | -19.65 | 262.52 | 13.99 | -26.87 | 217.95 | 0.65 | 18.18 | 30.0 | 0.07 | 0.0 | 40.0 | 203.06 | 309.23 | -44.22 |
| 21Q3 (7) | 9.8 | 427.76 | 79.16 | -24.04 | 23.73 | -344.36 | 48.26 | 103.63 | 53522.22 | -1.44 | -336.36 | -376.92 | -14.24 | 58.74 | -23833.33 | 1.0 | -37.5 | 108.33 | -0.11 | -257.14 | -155.0 | 1.49 | -45.19 | -8.59 | 24.68 | 10.97 | 1567.57 | 19.13 | 9.31 | 1507.56 | 0.55 | 12.24 | 41.03 | 0.07 | 40.0 | 16.67 | 49.62 | 399.38 | -85.12 |
| 21Q2 (6) | -2.99 | -182.14 | -206.03 | -31.52 | -432.49 | -485.87 | 23.7 | 833.07 | 822.56 | -0.33 | -147.14 | -375.0 | -34.51 | -363.03 | -1248.05 | 1.6 | 122.22 | 255.56 | 0.07 | 0 | -82.05 | 2.73 | 51.58 | 33.74 | 22.24 | 113.64 | 6441.18 | 17.5 | 121.24 | 4275.0 | 0.49 | 8.89 | 32.43 | 0.05 | 0.0 | 0.0 | -16.57 | -138.29 | -104.82 |
| 21Q1 (5) | 3.64 | -79.8 | 61.78 | 9.48 | 173.49 | 1057.58 | 2.54 | -75.95 | -51.71 | 0.7 | 25.0 | 775.0 | 13.12 | 156.25 | 941.27 | 0.72 | 28.57 | 33.33 | 0 | 100.0 | 0 | 1.80 | 16.82 | -30.14 | 10.41 | 90.31 | 1552.38 | 7.91 | 79.77 | 1063.24 | 0.45 | -10.0 | 36.36 | 0.05 | 0.0 | 0.0 | 43.28 | -88.11 | -79.61 |
| 20Q4 (4) | 18.02 | 229.43 | 0.0 | -12.9 | -138.45 | 0.0 | 10.56 | 11633.33 | 0.0 | 0.56 | 7.69 | 0.0 | 5.12 | 8433.33 | 0.0 | 0.56 | 16.67 | 0.0 | -0.25 | -225.0 | 0.0 | 1.54 | -5.81 | 0.0 | 5.47 | 269.59 | 0.0 | 4.4 | 269.75 | 0.0 | 0.5 | 28.21 | 0.0 | 0.05 | -16.67 | 0.0 | 364.04 | 9.15 | 0.0 |
| 20Q3 (3) | 5.47 | 93.97 | 0.0 | -5.41 | -0.56 | 0.0 | 0.09 | 102.74 | 0.0 | 0.52 | 333.33 | 0.0 | 0.06 | 102.34 | 0.0 | 0.48 | 6.67 | 0.0 | 0.2 | -48.72 | 0.0 | 1.63 | -19.81 | 0.0 | 1.48 | 335.29 | 0.0 | 1.19 | 197.5 | 0.0 | 0.39 | 5.41 | 0.0 | 0.06 | 20.0 | 0.0 | 333.54 | -3.01 | 0.0 |
| 20Q2 (2) | 2.82 | 25.33 | 0.0 | -5.38 | -443.43 | 0.0 | -3.28 | -162.36 | 0.0 | 0.12 | 50.0 | 0.0 | -2.56 | -303.17 | 0.0 | 0.45 | -16.67 | 0.0 | 0.39 | 0 | 0.0 | 2.04 | -20.82 | 0.0 | 0.34 | -46.03 | 0.0 | 0.4 | -41.18 | 0.0 | 0.37 | 12.12 | 0.0 | 0.05 | 0.0 | 0.0 | 343.90 | 62.02 | 0.0 |
| 20Q1 (1) | 2.25 | 0.0 | 0.0 | -0.99 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 1.26 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.57 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 212.26 | 0.0 | 0.0 |
