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) | 8.1 | 2.02 | -3.13 | 0 | -3.05 | 0 | -0.22 | 0 | 4.97 | -16.61 | 0.18 | -53.85 | 0 | 0 | 0.80 | -56.13 | 8.73 | 4.55 | 7.6 | 6.89 | 0.58 | 11.54 | 0.07 | -30.0 | 98.18 | -4.41 |
| 2023 (9) | 7.94 | 6.01 | -1.98 | 0 | -4.58 | 0 | -0.02 | 0 | 5.96 | -18.36 | 0.39 | 62.5 | 0 | 0 | 1.81 | 47.99 | 8.35 | 10.16 | 7.11 | 6.92 | 0.52 | 13.04 | 0.1 | 0.0 | 102.72 | -1.12 |
| 2022 (8) | 7.49 | -2.35 | -0.19 | 0 | -8.29 | 0 | 0.04 | -94.87 | 7.3 | 42.86 | 0.24 | -76.0 | 0 | 0 | 1.23 | -79.35 | 7.58 | 7.06 | 6.65 | 8.66 | 0.46 | 0.0 | 0.1 | 0.0 | 103.88 | -9.53 |
| 2021 (7) | 7.67 | 0.92 | -2.56 | 0 | -3.8 | 0 | 0.78 | 609.09 | 5.11 | -14.69 | 1.0 | 75.44 | 0 | 0 | 5.93 | 60.34 | 7.08 | -1.94 | 6.12 | -2.39 | 0.46 | 6.98 | 0.1 | 0.0 | 114.82 | 2.73 |
| 2020 (6) | 7.6 | 18.2 | -1.61 | 0 | -5.38 | 0 | 0.11 | 266.67 | 5.99 | 13.45 | 0.57 | -40.62 | -0.1 | 0 | 3.70 | -43.4 | 7.22 | 0.7 | 6.27 | 4.33 | 0.43 | 16.22 | 0.1 | 0.0 | 111.76 | 12.63 |
| 2019 (5) | 6.43 | -4.88 | -1.15 | 0 | -5.32 | 0 | 0.03 | -90.91 | 5.28 | -25.84 | 0.96 | 433.33 | -0.22 | 0 | 6.54 | 437.33 | 7.17 | -1.51 | 6.01 | 0.84 | 0.37 | 27.59 | 0.1 | 11.11 | 99.23 | -6.94 |
| 2018 (4) | 6.76 | 1.96 | 0.36 | 0 | -6.59 | 0 | 0.33 | -46.77 | 7.12 | 28.06 | 0.18 | 157.14 | 0 | 0 | 1.22 | 138.37 | 7.28 | 20.93 | 5.96 | -5.99 | 0.29 | 7.41 | 0.09 | 0.0 | 106.62 | 7.75 |
| 2017 (3) | 6.63 | -36.25 | -1.07 | 0 | -6.36 | 0 | 0.62 | -84.91 | 5.56 | -14.33 | 0.07 | -93.2 | 1.64 | 0 | 0.51 | -92.92 | 6.02 | -6.23 | 6.34 | 14.86 | 0.27 | 92.86 | 0.09 | 0.0 | 98.96 | -45.29 |
| 2016 (2) | 10.4 | 87.05 | -3.91 | 0 | -4.89 | 0 | 4.11 | 5771.43 | 6.49 | 47.17 | 1.03 | -81.74 | 0 | 0 | 7.21 | -82.67 | 6.42 | 13.23 | 5.52 | 10.84 | 0.14 | 27.27 | 0.09 | -18.18 | 180.87 | 69.16 |
| 2015 (1) | 5.56 | 8.38 | -1.15 | 0 | -3.89 | 0 | 0.07 | 0 | 4.41 | 0 | 5.64 | 5027.27 | 0 | 0 | 41.59 | 4252.13 | 5.67 | 11.61 | 4.98 | 12.67 | 0.11 | 37.5 | 0.11 | 1000.0 | 106.92 | -6.0 |
| 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) | 3.29 | 130.07 | 26.54 | -0.74 | -300.0 | -196.0 | 0.42 | 114.24 | 133.33 | -0.07 | 76.67 | 81.08 | 2.55 | 41.67 | 8.51 | 0.06 | 200.0 | -14.29 | 0 | 0 | 0 | 1.05 | 207.85 | -17.28 | 2.2 | -7.95 | 14.58 | 1.92 | -6.8 | 21.52 | 0.13 | -13.33 | -7.14 | 0 | -100.0 | -100.0 | 160.49 | 150.27 | 7.4 |
| 24Q3 (19) | 1.43 | 169.81 | 9.16 | 0.37 | 142.05 | 182.22 | -2.95 | -99.32 | -14.34 | -0.3 | 14.29 | -300.0 | 1.8 | 614.29 | 109.3 | 0.02 | -60.0 | -80.0 | 0 | 0 | 0 | 0.34 | -60.88 | -80.92 | 2.39 | 10.14 | 1.7 | 2.06 | 7.29 | 4.04 | 0.15 | 0.0 | 15.38 | 0.02 | 0.0 | 0.0 | 64.13 | 152.87 | 4.27 |
| 24Q2 (18) | 0.53 | -81.47 | -73.76 | -0.88 | 53.19 | 39.73 | -1.48 | -255.79 | 35.37 | -0.35 | -168.63 | -1650.0 | -0.35 | -135.71 | -162.5 | 0.05 | 0.0 | -44.44 | 0 | 0 | 0 | 0.87 | -8.7 | -47.54 | 2.17 | 9.6 | 1.4 | 1.92 | 12.94 | 1.59 | 0.15 | 0.0 | 25.0 | 0.02 | 0.0 | 0.0 | 25.36 | -83.42 | -74.52 |
| 24Q1 (17) | 2.86 | 10.0 | 42.29 | -1.88 | -652.0 | -1089.47 | 0.95 | 427.78 | 691.67 | 0.51 | 237.84 | 142.86 | 0.98 | -58.3 | -55.45 | 0.05 | -28.57 | -61.54 | 0 | 0 | 0 | 0.95 | -24.76 | -63.81 | 1.98 | 3.12 | 2.06 | 1.7 | 7.59 | 2.41 | 0.15 | 7.14 | 25.0 | 0.02 | 0.0 | 0.0 | 152.94 | 2.35 | 36.96 |
| 23Q4 (16) | 2.6 | 98.47 | 1.96 | -0.25 | 44.44 | -412.5 | 0.18 | 106.98 | 107.83 | -0.37 | -346.67 | -117.65 | 2.35 | 173.26 | -10.65 | 0.07 | -30.0 | -22.22 | 0 | 0 | 0 | 1.27 | -28.99 | -27.43 | 1.92 | -18.3 | 1.59 | 1.58 | -20.2 | -5.95 | 0.14 | 7.69 | 16.67 | 0.02 | 0.0 | 0.0 | 149.43 | 142.96 | 6.65 |
| 23Q3 (15) | 1.31 | -35.15 | -32.82 | -0.45 | 69.18 | -232.35 | -2.58 | -12.66 | -1072.73 | 0.15 | 850.0 | 314.29 | 0.86 | 53.57 | -62.45 | 0.1 | 11.11 | 11.11 | 0 | 0 | -100.0 | 1.78 | 7.55 | 0.42 | 2.35 | 9.81 | 18.69 | 1.98 | 4.76 | 15.12 | 0.13 | 8.33 | 18.18 | 0.02 | 0.0 | 0.0 | 61.50 | -38.19 | -41.65 |
| 23Q2 (14) | 2.02 | 0.5 | 21.69 | -1.46 | -868.42 | -102.78 | -2.29 | -2008.33 | 60.31 | -0.02 | -109.52 | -111.76 | 0.56 | -74.55 | -40.43 | 0.09 | -30.77 | 200.0 | 0 | 0 | 100.0 | 1.66 | -37.02 | 170.17 | 2.14 | 10.31 | 11.46 | 1.89 | 13.86 | 9.88 | 0.12 | 0.0 | 9.09 | 0.02 | 0.0 | 0.0 | 99.51 | -10.89 | 10.9 |
| 23Q1 (13) | 2.01 | -21.18 | 52.27 | 0.19 | 137.5 | 90.0 | 0.12 | 105.22 | 0 | 0.21 | 223.53 | 110.0 | 2.2 | -16.35 | 54.93 | 0.13 | 44.44 | 333.33 | 0 | 0 | 0 | 2.63 | 50.88 | 291.23 | 1.94 | 2.65 | 8.38 | 1.66 | -1.19 | 9.21 | 0.12 | 0.0 | 9.09 | 0.02 | 0.0 | 0.0 | 111.67 | -20.3 | 39.58 |
| 22Q4 (12) | 2.55 | 30.77 | -12.07 | 0.08 | -76.47 | 130.77 | -2.3 | -945.45 | 55.51 | -0.17 | -142.86 | -206.25 | 2.63 | 14.85 | -0.38 | 0.09 | 0.0 | 350.0 | 0 | -100.0 | 0 | 1.74 | -1.74 | 311.63 | 1.89 | -4.55 | -4.55 | 1.68 | -2.33 | -1.75 | 0.12 | 9.09 | 9.09 | 0.02 | 0.0 | 0.0 | 140.11 | 32.92 | -11.1 |
| 22Q3 (11) | 1.95 | 17.47 | 30.87 | 0.34 | 147.22 | 146.58 | -0.22 | 96.19 | -135.48 | -0.07 | -141.18 | -800.0 | 2.29 | 143.62 | 201.32 | 0.09 | 200.0 | 200.0 | 0.5 | 200.0 | 92.31 | 1.78 | 189.35 | 149.11 | 1.98 | 3.12 | 20.73 | 1.72 | 0.0 | 21.99 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 105.41 | 17.47 | 8.94 |
| 22Q2 (10) | 1.66 | 25.76 | -0.6 | -0.72 | -820.0 | 38.46 | -5.77 | 0 | -879.73 | 0.17 | 70.0 | -48.48 | 0.94 | -33.8 | 88.0 | 0.03 | 0.0 | -96.77 | -0.5 | 0 | -733.33 | 0.61 | -8.79 | -97.35 | 1.92 | 7.26 | 6.67 | 1.72 | 13.16 | 11.69 | 0.11 | 0.0 | -8.33 | 0.02 | 0.0 | 0.0 | 89.73 | 12.16 | -9.73 |
| 22Q1 (9) | 1.32 | -54.48 | -18.01 | 0.1 | 138.46 | 124.39 | 0 | 100.0 | -100.0 | 0.1 | -37.5 | -62.96 | 1.42 | -46.21 | 18.33 | 0.03 | 50.0 | 50.0 | 0 | 0 | 100.0 | 0.67 | 58.74 | 31.5 | 1.79 | -9.6 | 7.19 | 1.52 | -11.11 | 4.11 | 0.11 | 0.0 | -8.33 | 0.02 | 0.0 | 0.0 | 80.00 | -49.24 | -20.5 |
| 21Q4 (8) | 2.9 | 94.63 | 13.28 | -0.26 | 64.38 | -550.0 | -5.17 | -933.87 | -51600.0 | 0.16 | 1500.0 | 245.45 | 2.64 | 247.37 | 4.76 | 0.02 | -33.33 | -33.33 | 0 | -100.0 | 100.0 | 0.42 | -40.54 | -43.5 | 1.98 | 20.73 | 30.26 | 1.71 | 21.28 | 24.82 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 157.61 | 62.9 | -7.65 |
| 21Q3 (7) | 1.49 | -10.78 | 26.27 | -0.73 | 37.61 | -265.0 | 0.62 | -16.22 | 111.44 | 0.01 | -96.97 | 110.0 | 0.76 | 52.0 | -22.45 | 0.03 | -96.77 | 116.67 | 0.26 | 533.33 | 0 | 0.71 | -96.93 | 115.87 | 1.64 | -8.89 | -15.46 | 1.41 | -8.44 | -15.06 | 0.11 | -8.33 | 0.0 | 0.02 | 0.0 | 0.0 | 96.75 | -2.67 | 46.77 |
| 21Q2 (6) | 1.67 | 3.73 | -23.39 | -1.17 | -185.37 | 44.55 | 0.74 | 3600.0 | 1750.0 | 0.33 | 22.22 | 371.43 | 0.5 | -58.33 | 614.29 | 0.93 | 4550.0 | 43.08 | -0.06 | 70.0 | 0 | 23.19 | 4434.04 | 36.3 | 1.8 | 7.78 | -9.09 | 1.54 | 5.48 | -10.47 | 0.12 | 0.0 | 20.0 | 0.02 | 0.0 | 0.0 | 99.40 | -1.21 | -16.1 |
| 21Q1 (5) | 1.61 | -37.11 | -4.73 | -0.41 | -925.0 | -155.41 | 0.02 | 300.0 | 0 | 0.27 | 345.45 | 8.0 | 1.2 | -52.38 | -50.62 | 0.02 | -33.33 | -71.43 | -0.2 | -100.0 | 0 | 0.51 | -31.8 | -73.99 | 1.67 | 9.87 | -5.65 | 1.46 | 6.57 | -3.95 | 0.12 | 9.09 | 20.0 | 0.02 | 0.0 | 0.0 | 100.63 | -41.04 | -2.35 |
| 20Q4 (4) | 2.56 | 116.95 | 0.0 | -0.04 | 80.0 | 0.0 | -0.01 | 99.82 | 0.0 | -0.11 | -10.0 | 0.0 | 2.52 | 157.14 | 0.0 | 0.03 | 116.67 | 0.0 | -0.1 | 0 | 0.0 | 0.75 | 116.71 | 0.0 | 1.52 | -21.65 | 0.0 | 1.37 | -17.47 | 0.0 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 170.67 | 158.89 | 0.0 |
| 20Q3 (3) | 1.18 | -45.87 | 0.0 | -0.2 | 90.52 | 0.0 | -5.42 | -13650.0 | 0.0 | -0.1 | -242.86 | 0.0 | 0.98 | 1300.0 | 0.0 | -0.18 | -127.69 | 0.0 | 0 | 0 | 0.0 | -4.49 | -126.38 | 0.0 | 1.94 | -2.02 | 0.0 | 1.66 | -3.49 | 0.0 | 0.11 | 10.0 | 0.0 | 0.02 | 0.0 | 0.0 | 65.92 | -44.36 | 0.0 |
| 20Q2 (2) | 2.18 | 28.99 | 0.0 | -2.11 | -385.14 | 0.0 | 0.04 | 0 | 0.0 | 0.07 | -72.0 | 0.0 | 0.07 | -97.12 | 0.0 | 0.65 | 828.57 | 0.0 | 0 | 0 | 0.0 | 17.02 | 765.37 | 0.0 | 1.98 | 11.86 | 0.0 | 1.72 | 13.16 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 118.48 | 14.97 | 0.0 |
| 20Q1 (1) | 1.69 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 2.43 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.97 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 103.05 | 0.0 | 0.0 |
