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) | 36.25 | 5.01 | -0.97 | 0 | 88.4 | 0 | -0.03 | 0 | 35.28 | 69.21 | 1.71 | -52.89 | 0 | 0 | 2.12 | -62.69 | 23.33 | 27.98 | 37.33 | 67.55 | 3.25 | 7.97 | 0.97 | 21.25 | 87.24 | -34.06 |
| 2023 (9) | 34.52 | 211.55 | -13.67 | 0 | -22.13 | 0 | 1.94 | 0 | 20.85 | 54.79 | 3.63 | -10.59 | -16.83 | 0 | 5.67 | -26.7 | 18.23 | 40.12 | 22.28 | -14.86 | 3.01 | 28.63 | 0.8 | -5.88 | 132.31 | 250.6 |
| 2022 (8) | 11.08 | -26.77 | 2.39 | 0 | -7.23 | 0 | -0.47 | 0 | 13.47 | 67.96 | 4.06 | 84.55 | 0 | 0 | 7.74 | 111.31 | 13.01 | -32.87 | 26.17 | -18.04 | 2.34 | 32.95 | 0.85 | 25.0 | 37.74 | -14.27 |
| 2021 (7) | 15.13 | -35.62 | -7.11 | 0 | -16.84 | 0 | 0.78 | 0 | 8.02 | -51.1 | 2.2 | 48.65 | 0 | 0 | 3.66 | 72.84 | 19.38 | -21.63 | 31.93 | 9.05 | 1.76 | 15.79 | 0.68 | 33.33 | 44.02 | -41.35 |
| 2020 (6) | 23.5 | 61.4 | -7.1 | 0 | -8.47 | 0 | -3.33 | 0 | 16.4 | 44.88 | 1.48 | -9.76 | 0 | 0 | 2.12 | -51.62 | 24.73 | 111.55 | 29.28 | 203.42 | 1.52 | 16.92 | 0.51 | 13.33 | 75.06 | -41.23 |
| 2019 (5) | 14.56 | 50.88 | -3.24 | 0 | -7.39 | 0 | 0.04 | 0 | 11.32 | 56.57 | 1.64 | 110.26 | 0 | 0 | 4.38 | 108.91 | 11.69 | 6.27 | 9.65 | 0.94 | 1.3 | 17.12 | 0.45 | 45.16 | 127.72 | 45.32 |
| 2018 (4) | 9.65 | 23.88 | -2.42 | 0 | -3.6 | 0 | 0 | 0 | 7.23 | 14.22 | 0.78 | -38.1 | 0 | 0 | 2.10 | -50.52 | 11.0 | 46.28 | 9.56 | 121.3 | 1.11 | 23.33 | 0.31 | 24.0 | 87.89 | -38.29 |
| 2017 (3) | 7.79 | 243.17 | -1.46 | 0 | -2.57 | 0 | 0 | 0 | 6.33 | 580.65 | 1.26 | 13.51 | 0 | 0 | 4.24 | -21.51 | 7.52 | 88.0 | 4.32 | 23.43 | 0.9 | 21.62 | 0.25 | 13.64 | 142.41 | 179.81 |
| 2016 (2) | 2.27 | -48.41 | -1.34 | 0 | -1.71 | 0 | 0 | 0 | 0.93 | -71.9 | 1.11 | 27.59 | 0 | 0 | 5.40 | -3.49 | 4.0 | 91.39 | 3.5 | 69.08 | 0.74 | 21.31 | 0.22 | -4.35 | 50.90 | -66.34 |
| 2015 (1) | 4.4 | 5.01 | -1.09 | 0 | -1.64 | 0 | -0.02 | 0 | 3.31 | -1.19 | 0.87 | 61.11 | 0 | 0 | 5.59 | 57.8 | 2.09 | -5.0 | 2.07 | -9.21 | 0.61 | -3.17 | 0.23 | 0.0 | 151.20 | 13.31 |
| 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) | 10.68 | -34.84 | -22.38 | -1.58 | -182.72 | 90.94 | -0.07 | 99.5 | -102.38 | -5.35 | -663.16 | -651.55 | 9.1 | -50.27 | 347.28 | 0.57 | 96.55 | -5.0 | 0 | 0 | 100.0 | 3.00 | 120.03 | -14.45 | 3.05 | -55.34 | -52.27 | 9.37 | -3.8 | 38.81 | 0.78 | -3.7 | -4.88 | 0.32 | 23.08 | 60.0 | 102.01 | -32.72 | -42.4 |
| 24Q3 (19) | 16.39 | 215.8 | 57.75 | 1.91 | 186.04 | -65.89 | -13.94 | -113.22 | 0.0 | 0.95 | -65.45 | 179.41 | 18.3 | 516.16 | 14.45 | 0.29 | -57.35 | -81.65 | 0 | 0 | 0 | 1.36 | -57.77 | -85.04 | 6.83 | 1.34 | 48.48 | 9.74 | 4.06 | 44.51 | 0.81 | -1.22 | 3.85 | 0.26 | 30.0 | 30.0 | 151.62 | 203.24 | 12.66 |
| 24Q2 (18) | 5.19 | 30.08 | -39.44 | -2.22 | -341.3 | -103.67 | 105.47 | 3535.5 | 3546.73 | 2.75 | 69.75 | 957.69 | 2.97 | -39.51 | -60.29 | 0.68 | 300.0 | -4.23 | 0 | 0 | 0 | 3.23 | 269.99 | -29.15 | 6.74 | 0.3 | 67.66 | 9.36 | 5.64 | 91.02 | 0.82 | -3.53 | 13.89 | 0.2 | 0.0 | 5.26 | 50.00 | 24.19 | -66.1 |
| 24Q1 (17) | 3.99 | -71.0 | 122.91 | 0.92 | 105.28 | 224.32 | -3.07 | -204.42 | 61.91 | 1.62 | 67.01 | 337.84 | 4.91 | 233.42 | 367.62 | 0.17 | -71.67 | -77.03 | 0 | 100.0 | 0 | 0.87 | -75.11 | -83.5 | 6.72 | 5.16 | 108.7 | 8.86 | 31.26 | 127.76 | 0.85 | 3.66 | 23.19 | 0.2 | 0.0 | -4.76 | 40.26 | -77.26 | 7.74 |
| 23Q4 (16) | 13.76 | 32.44 | 541.03 | -17.44 | -411.43 | -376.39 | 2.94 | 121.09 | 216.13 | 0.97 | 185.29 | 3133.33 | -3.68 | -123.01 | -215.36 | 0.6 | -62.03 | -66.85 | -16.83 | 0 | 0 | 3.51 | -61.51 | -80.47 | 6.39 | 38.91 | 317.65 | 6.75 | 0.15 | 114.29 | 0.82 | 5.13 | 30.16 | 0.2 | 0.0 | -9.09 | 177.09 | 31.58 | 327.04 |
| 23Q3 (15) | 10.39 | 21.24 | -34.49 | 5.6 | 613.76 | 671.43 | -13.94 | -355.56 | 0.78 | 0.34 | 30.77 | 189.47 | 15.99 | 113.77 | 7.46 | 1.58 | 122.54 | 125.71 | 0 | 0 | -100.0 | 9.11 | 99.95 | 74.04 | 4.6 | 14.43 | 40.24 | 6.74 | 37.55 | -9.41 | 0.78 | 8.33 | 32.2 | 0.2 | 5.26 | -9.09 | 134.59 | -8.76 | -29.99 |
| 23Q2 (14) | 8.57 | 378.77 | 932.04 | -1.09 | -47.3 | 42.93 | -3.06 | 62.03 | -177.66 | 0.26 | -29.73 | 333.33 | 7.48 | 612.38 | 354.42 | 0.71 | -4.05 | 10.94 | 0 | 0 | 100.0 | 4.56 | -13.85 | 2.54 | 4.02 | 24.84 | 0.25 | 4.9 | 25.96 | -30.89 | 0.72 | 4.35 | 24.14 | 0.19 | -9.52 | -9.52 | 147.50 | 294.72 | 1228.48 |
| 23Q1 (13) | 1.79 | 157.37 | 384.13 | -0.74 | -111.73 | 28.16 | -8.06 | -966.67 | -513.33 | 0.37 | 1133.33 | 305.56 | 1.05 | -67.08 | 163.25 | 0.74 | -59.12 | -18.68 | 0 | 0 | 0 | 5.29 | -70.54 | -14.96 | 3.22 | 110.46 | -22.97 | 3.89 | 23.49 | -54.18 | 0.69 | 9.52 | 30.19 | 0.21 | -4.55 | 0.0 | 37.37 | 147.91 | 647.49 |
| 22Q4 (12) | -3.12 | -119.67 | -446.67 | 6.31 | 743.88 | 1001.43 | 0.93 | 106.62 | 145.37 | 0.03 | 107.89 | 123.08 | 3.19 | -78.56 | 1495.0 | 1.81 | 158.57 | 182.81 | 0 | -100.0 | 0 | 17.96 | 242.97 | 228.83 | 1.53 | -53.35 | -51.58 | 3.15 | -57.66 | -55.7 | 0.63 | 6.78 | 34.04 | 0.22 | 0.0 | 10.0 | -78.00 | -140.57 | -774.27 |
| 22Q3 (11) | 15.86 | 1639.81 | 66.6 | -0.98 | 48.69 | 16.24 | -14.05 | -456.6 | 4.23 | -0.38 | -733.33 | -445.45 | 14.88 | 606.12 | 78.2 | 0.7 | 9.38 | 62.79 | 0.03 | 200.0 | 0 | 5.24 | 17.8 | 117.46 | 3.28 | -18.2 | -49.23 | 7.44 | 4.94 | -25.97 | 0.59 | 1.72 | 34.09 | 0.22 | 4.76 | 15.79 | 192.24 | 1570.75 | 115.67 |
| 22Q2 (10) | -1.03 | -63.49 | -135.4 | -1.91 | -85.44 | 18.03 | 3.94 | 102.05 | 6666.67 | 0.06 | 133.33 | 150.0 | -2.94 | -77.11 | -606.9 | 0.64 | -29.67 | 106.45 | -0.03 | 0 | 0 | 4.44 | -28.55 | 111.04 | 4.01 | -4.07 | -17.83 | 7.09 | -16.49 | -7.08 | 0.58 | 9.43 | 28.89 | 0.21 | 0.0 | 50.0 | -13.07 | -91.5 | -136.92 |
| 22Q1 (9) | -0.63 | -170.0 | -134.81 | -1.03 | -47.14 | 64.6 | 1.95 | 195.12 | 4000.0 | -0.18 | -38.46 | -119.78 | -1.66 | -930.0 | -50.91 | 0.91 | 42.19 | 10.98 | 0 | 0 | 0 | 6.22 | 13.91 | 19.77 | 4.18 | 32.28 | -14.34 | 8.49 | 19.41 | 18.91 | 0.53 | 12.77 | 32.5 | 0.21 | 5.0 | 50.0 | -6.83 | -159.0 | -128.96 |
| 21Q4 (8) | 0.9 | -90.55 | -91.58 | -0.7 | 40.17 | 86.99 | -2.05 | 86.03 | -6.22 | -0.13 | -218.18 | -18.18 | 0.2 | -97.6 | -96.23 | 0.64 | 48.84 | 60.0 | 0 | 0 | 0 | 5.46 | 126.81 | 173.04 | 3.16 | -51.08 | -50.78 | 7.11 | -29.25 | -3.13 | 0.47 | 6.82 | 23.68 | 0.2 | 5.26 | 42.86 | 11.57 | -87.02 | -91.49 |
| 21Q3 (7) | 9.52 | 227.15 | 22.52 | -1.17 | 49.79 | -80.0 | -14.67 | -24350.0 | -127.09 | 0.11 | 191.67 | -66.67 | 8.35 | 1339.66 | 17.28 | 0.43 | 38.71 | 104.76 | 0 | 0 | 0 | 2.41 | 14.32 | 139.96 | 6.46 | 32.38 | -19.15 | 10.05 | 31.72 | 14.33 | 0.44 | -2.22 | 15.79 | 0.19 | 35.71 | 46.15 | 89.14 | 151.79 | 6.69 |
| 21Q2 (6) | 2.91 | 60.77 | -52.91 | -2.33 | 19.93 | -565.71 | -0.06 | -20.0 | -50.0 | -0.12 | -113.19 | 96.95 | 0.58 | 152.73 | -90.05 | 0.31 | -62.2 | -3.12 | 0 | 0 | 0 | 2.11 | -59.45 | -13.85 | 4.88 | 0.0 | 8.93 | 7.63 | 6.86 | -7.29 | 0.45 | 12.5 | 15.38 | 0.14 | 0.0 | 7.69 | 35.40 | 50.21 | -49.88 |
| 21Q1 (5) | 1.81 | -83.07 | 258.77 | -2.91 | 45.91 | -304.17 | -0.05 | 97.41 | -25.0 | 0.91 | 927.27 | 133.33 | -1.1 | -120.72 | 40.86 | 0.82 | 105.0 | 51.85 | 0 | 0 | 0 | 5.19 | 159.66 | 52.53 | 4.88 | -23.99 | -16.44 | 7.14 | -2.72 | 44.83 | 0.4 | 5.26 | 8.11 | 0.14 | 0.0 | 27.27 | 23.57 | -82.67 | 211.84 |
| 20Q4 (4) | 10.69 | 37.58 | 0.0 | -5.38 | -727.69 | 0.0 | -1.93 | 70.12 | 0.0 | -0.11 | -133.33 | 0.0 | 5.31 | -25.42 | 0.0 | 0.4 | 90.48 | 0.0 | 0 | 0 | 0.0 | 2.00 | 99.33 | 0.0 | 6.42 | -19.65 | 0.0 | 7.34 | -16.5 | 0.0 | 0.38 | 0.0 | 0.0 | 0.14 | 7.69 | 0.0 | 136.01 | 62.79 | 0.0 |
| 20Q3 (3) | 7.77 | 25.73 | 0.0 | -0.65 | -85.71 | 0.0 | -6.46 | -16050.0 | 0.0 | 0.33 | 108.38 | 0.0 | 7.12 | 22.13 | 0.0 | 0.21 | -34.38 | 0.0 | 0 | 0 | 0.0 | 1.00 | -58.96 | 0.0 | 7.99 | 78.35 | 0.0 | 8.79 | 6.8 | 0.0 | 0.38 | -2.56 | 0.0 | 0.13 | 0.0 | 0.0 | 83.55 | 18.29 | 0.0 |
| 20Q2 (2) | 6.18 | 642.11 | 0.0 | -0.35 | 51.39 | 0.0 | -0.04 | 0.0 | 0.0 | -3.94 | -1110.26 | 0.0 | 5.83 | 413.44 | 0.0 | 0.32 | -40.74 | 0.0 | 0 | 0 | 0.0 | 2.44 | -28.2 | 0.0 | 4.48 | -23.29 | 0.0 | 8.23 | 66.94 | 0.0 | 0.39 | 5.41 | 0.0 | 0.13 | 18.18 | 0.0 | 70.63 | 435.18 | 0.0 |
| 20Q1 (1) | -1.14 | 0.0 | 0.0 | -0.72 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -1.86 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.40 | 0.0 | 0.0 | 5.84 | 0.0 | 0.0 | 4.93 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -21.07 | 0.0 | 0.0 |
