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) | 6.55 | 25.72 | -1.87 | 0 | -4.6 | 0 | 0.22 | -81.51 | 4.68 | -47.65 | 1.49 | 2383.33 | 0 | 0 | 4.72 | 2076.46 | 7.0 | 12.72 | 6.19 | 1.81 | 0.16 | -20.0 | 0.06 | 0.0 | 102.18 | 24.35 |
| 2023 (9) | 5.21 | -23.04 | 3.73 | 661.22 | -3.23 | 0 | 1.19 | 85.94 | 8.94 | 23.14 | 0.06 | -50.0 | 0 | 0 | 0.22 | -55.12 | 6.21 | 15.64 | 6.08 | 22.33 | 0.2 | -35.48 | 0.06 | -45.45 | 82.18 | -34.57 |
| 2022 (8) | 6.77 | 16.72 | 0.49 | -59.84 | -2.58 | 0 | 0.64 | 0 | 7.26 | 3.42 | 0.12 | -77.36 | 0 | 0 | 0.48 | -62.84 | 5.37 | 4.47 | 4.97 | 22.72 | 0.31 | -6.06 | 0.11 | -8.33 | 125.60 | -2.55 |
| 2021 (7) | 5.8 | 61.56 | 1.22 | 0 | -7.84 | 0 | -0.02 | 0 | 7.02 | 235.89 | 0.53 | 307.69 | 0 | 0 | 1.30 | 134.11 | 5.14 | 48.55 | 4.05 | 24.23 | 0.33 | 50.0 | 0.12 | 300.0 | 128.89 | 26.02 |
| 2020 (6) | 3.59 | -33.52 | -1.5 | 0 | -0.74 | 0 | -0.09 | 0 | 2.09 | -68.14 | 0.13 | 30.0 | 0 | 0 | 0.56 | -0.11 | 3.46 | 28.15 | 3.26 | 31.45 | 0.22 | 0.0 | 0.03 | 50.0 | 102.28 | -48.48 |
| 2019 (5) | 5.4 | 342.62 | 1.16 | 0 | -6.88 | 0 | 0.05 | 0 | 6.56 | 2162.07 | 0.1 | 66.67 | 0 | 0 | 0.56 | 48.96 | 2.7 | 27.96 | 2.48 | 28.5 | 0.22 | 4.76 | 0.02 | 100.0 | 198.53 | 249.87 |
| 2018 (4) | 1.22 | -26.51 | -0.93 | 0 | -0.43 | 0 | -0.01 | 0 | 0.29 | -75.21 | 0.06 | 100.0 | 0 | 0 | 0.37 | 93.9 | 2.11 | -10.97 | 1.93 | -17.52 | 0.21 | 5.0 | 0.01 | 0.0 | 56.74 | -12.83 |
| 2017 (3) | 1.66 | -47.3 | -0.49 | 0 | -1.98 | 0 | 0.01 | -96.97 | 1.17 | -70.75 | 0.03 | 200.0 | 0 | 0 | 0.19 | 199.81 | 2.37 | 5.8 | 2.34 | 14.71 | 0.2 | 5.26 | 0.01 | 0 | 65.10 | -53.91 |
| 2016 (2) | 3.15 | 270.59 | 0.85 | 844.44 | -2.9 | 0 | 0.33 | 0 | 4.0 | 325.53 | 0.01 | -50.0 | 0.3 | 36.36 | 0.06 | -57.42 | 2.24 | 34.13 | 2.04 | 26.71 | 0.19 | 0.0 | 0 | 0 | 141.26 | 199.13 |
| 2015 (1) | 0.85 | -57.5 | 0.09 | 0 | -0.8 | 0 | 0 | 0 | 0.94 | -12.15 | 0.02 | -95.0 | 0.22 | 0 | 0.15 | -95.21 | 1.67 | 16.78 | 1.61 | 8.05 | 0.19 | 11.76 | 0 | 0 | 47.22 | -60.81 |
| 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) | 6.83 | 775.64 | 36.06 | -0.08 | 69.23 | -112.12 | -0.01 | 99.78 | -100.98 | 0.34 | 278.95 | 780.0 | 6.75 | 1198.08 | 18.84 | 0.1 | -37.5 | 900.0 | 0 | 0 | 0 | 1.01 | -55.14 | 659.07 | 2.26 | 32.94 | 48.68 | 2.18 | 56.83 | 57.97 | 0.05 | 25.0 | 25.0 | 0.02 | 100.0 | 100.0 | 303.56 | 460.41 | -13.53 |
| 24Q3 (19) | 0.78 | 378.57 | 1400.0 | -0.26 | 80.45 | -218.18 | -4.58 | -45700.0 | -23.12 | -0.19 | -205.56 | -337.5 | 0.52 | 132.3 | 225.0 | 0.16 | -85.59 | 0 | 0 | 0 | 0 | 2.25 | -84.88 | 0 | 1.7 | 6.92 | -6.08 | 1.39 | 1.46 | -16.77 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 54.17 | 374.7 | 1652.78 |
| 24Q2 (18) | -0.28 | 64.56 | -264.71 | -1.33 | -565.0 | -147.33 | -0.01 | 0.0 | 0 | 0.18 | 280.0 | -86.86 | -1.61 | -62.63 | -154.03 | 1.11 | 825.0 | 2675.0 | 0 | 0 | 0 | 14.86 | 772.99 | 2370.38 | 1.59 | 8.9 | 10.42 | 1.37 | 8.73 | -23.46 | 0.04 | 33.33 | -33.33 | 0.01 | 0.0 | -50.0 | -19.72 | 67.55 | -316.9 |
| 24Q1 (17) | -0.79 | -115.74 | -1087.5 | -0.2 | -130.3 | -600.0 | -0.01 | -100.98 | 98.15 | -0.1 | -100.0 | 52.38 | -0.99 | -117.43 | -925.0 | 0.12 | 1100.0 | 500.0 | 0 | 0 | 0 | 1.70 | 1181.7 | 429.36 | 1.46 | -3.95 | 2.1 | 1.26 | -8.7 | 1.61 | 0.03 | -25.0 | -57.14 | 0.01 | 0.0 | -50.0 | -60.77 | -117.31 | -1110.29 |
| 23Q4 (16) | 5.02 | 8466.67 | 13.32 | 0.66 | 200.0 | 250.0 | 1.02 | 127.42 | 136.17 | -0.05 | -162.5 | -110.64 | 5.68 | 3450.0 | 42.36 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.13 | 0 | -11.02 | 1.52 | -16.02 | -20.42 | 1.38 | -17.37 | -19.77 | 0.04 | 0.0 | -50.0 | 0.01 | 0.0 | -66.67 | 351.05 | 10163.4 | 45.02 |
| 23Q3 (15) | -0.06 | -135.29 | -102.24 | 0.22 | -92.17 | -65.62 | -3.72 | 0 | -229.2 | 0.08 | -94.16 | 60.0 | 0.16 | -94.63 | -95.18 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 1.81 | 25.69 | 35.07 | 1.67 | -6.7 | 26.52 | 0.04 | -33.33 | -50.0 | 0.01 | -50.0 | -66.67 | -3.49 | -138.37 | -101.86 |
| 23Q2 (14) | 0.17 | 112.5 | 127.87 | 2.81 | 6925.0 | 659.46 | 0 | 100.0 | -100.0 | 1.37 | 752.38 | 270.27 | 2.98 | 2383.33 | 1341.67 | 0.04 | 100.0 | 0.0 | 0 | 0 | 0 | 0.60 | 87.07 | -65.56 | 1.44 | 0.7 | 45.45 | 1.79 | 44.35 | 84.54 | 0.06 | -14.29 | -25.0 | 0.02 | 0.0 | -33.33 | 9.09 | 51.14 | 116.1 |
| 23Q1 (13) | 0.08 | -98.19 | -69.23 | 0.04 | 109.09 | 150.0 | -0.54 | 80.85 | -550.0 | -0.21 | -144.68 | 12.5 | 0.12 | -96.99 | -33.33 | 0.02 | 100.0 | -66.67 | 0 | 0 | 0 | 0.32 | 115.43 | -48.82 | 1.43 | -25.13 | 26.55 | 1.24 | -27.91 | 29.17 | 0.07 | -12.5 | -12.5 | 0.02 | -33.33 | -33.33 | 6.02 | -97.52 | -75.25 |
| 22Q4 (12) | 4.43 | 65.3 | 17.2 | -0.44 | -168.75 | -633.33 | -2.82 | -149.56 | 37.61 | 0.47 | 840.0 | 261.54 | 3.99 | 20.18 | 7.26 | 0.01 | 0 | 200.0 | 0 | 0 | 0 | 0.15 | 0 | 266.57 | 1.91 | 42.54 | 22.44 | 1.72 | 30.3 | 37.6 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 242.08 | 29.17 | -12.9 |
| 22Q3 (11) | 2.68 | 539.34 | 107.75 | 0.64 | 72.97 | 106.45 | -1.13 | -190.4 | 52.12 | 0.05 | -86.49 | 133.33 | 3.32 | 1483.33 | 107.5 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.34 | 35.35 | -23.43 | 1.32 | 36.08 | -6.38 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 187.41 | 431.81 | 120.83 |
| 22Q2 (10) | -0.61 | -334.62 | -2950.0 | 0.37 | 562.5 | -40.32 | 1.25 | 941.67 | 131.48 | 0.37 | 254.17 | 1750.0 | -0.24 | -233.33 | -140.0 | 0.04 | -33.33 | -80.95 | 0 | 0 | 0 | 1.75 | 178.02 | -13.91 | 0.99 | -12.39 | -2.94 | 0.97 | 1.04 | 32.88 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -56.48 | -332.44 | -2272.22 |
| 22Q1 (9) | 0.26 | -93.12 | -65.33 | -0.08 | -33.33 | -122.86 | 0.12 | 102.65 | 108.0 | -0.24 | -284.62 | -2300.0 | 0.18 | -95.16 | -83.64 | 0.06 | 700.0 | -78.57 | 0 | 0 | 0 | 0.63 | 801.15 | -80.57 | 1.13 | -27.56 | 37.8 | 0.96 | -23.2 | 47.69 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 24.30 | -91.26 | -75.38 |
| 21Q4 (8) | 3.78 | 193.02 | 89.0 | -0.06 | -119.35 | 95.86 | -4.52 | -91.53 | -907.14 | 0.13 | 186.67 | 1200.0 | 3.72 | 132.5 | 576.36 | -0.01 | -120.0 | -125.0 | 0 | 0 | 0 | -0.09 | -118.96 | -121.82 | 1.56 | -10.86 | 35.65 | 1.25 | -11.35 | -1.57 | 0.08 | 0.0 | 33.33 | 0.03 | 0.0 | 200.0 | 277.94 | 227.5 | 86.22 |
| 21Q3 (7) | 1.29 | 6550.0 | -13.42 | 0.31 | -50.0 | 170.45 | -2.36 | -537.04 | -138.38 | -0.15 | -850.0 | -1400.0 | 1.6 | 166.67 | 52.38 | 0.05 | -76.19 | 400.0 | 0 | 0 | 0 | 0.47 | -76.71 | 136.77 | 1.75 | 71.57 | 92.31 | 1.41 | 93.15 | 76.25 | 0.08 | 0.0 | 60.0 | 0.03 | 0.0 | 0 | 84.87 | 3664.47 | -51.59 |
| 21Q2 (6) | -0.02 | -102.67 | -102.41 | 0.62 | 77.14 | 148.0 | 0.54 | 136.0 | 150.0 | 0.02 | 300.0 | -60.0 | 0.6 | -45.45 | -44.44 | 0.21 | -25.0 | 200.0 | 0 | 0 | 0 | 2.03 | -37.25 | 39.71 | 1.02 | 24.39 | 34.21 | 0.73 | 12.31 | 12.31 | 0.08 | 0.0 | 33.33 | 0.03 | 0.0 | 0 | -2.38 | -102.41 | -102.04 |
| 21Q1 (5) | 0.75 | -62.5 | 202.74 | 0.35 | 124.14 | 150.0 | -1.5 | -367.86 | -292.31 | -0.01 | -200.0 | 80.0 | 1.1 | 100.0 | 286.44 | 0.28 | 600.0 | 2700.0 | 0 | 0 | 0 | 3.23 | 687.3 | 1138.34 | 0.82 | -28.7 | 28.12 | 0.65 | -48.82 | 20.37 | 0.08 | 33.33 | 33.33 | 0.03 | 200.0 | 0 | 98.68 | -33.88 | 181.11 |
| 20Q4 (4) | 2.0 | 34.23 | 0.0 | -1.45 | -229.55 | 0.0 | 0.56 | 156.57 | 0.0 | 0.01 | 200.0 | 0.0 | 0.55 | -47.62 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 0.41 | 105.75 | 0.0 | 1.15 | 26.37 | 0.0 | 1.27 | 58.75 | 0.0 | 0.06 | 20.0 | 0.0 | 0.01 | 0 | 0.0 | 149.25 | -14.86 | 0.0 |
| 20Q3 (3) | 1.49 | 79.52 | 0.0 | -0.44 | -276.0 | 0.0 | -0.99 | 8.33 | 0.0 | -0.01 | -120.0 | 0.0 | 1.05 | -2.78 | 0.0 | 0.01 | -85.71 | 0.0 | 0 | 0 | 0.0 | 0.20 | -86.26 | 0.0 | 0.91 | 19.74 | 0.0 | 0.8 | 23.08 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | 175.29 | 49.95 | 0.0 |
| 20Q2 (2) | 0.83 | 213.7 | 0.0 | 0.25 | 78.57 | 0.0 | -1.08 | -238.46 | 0.0 | 0.05 | 200.0 | 0.0 | 1.08 | 283.05 | 0.0 | 0.07 | 600.0 | 0.0 | 0 | 0 | 0.0 | 1.45 | 456.22 | 0.0 | 0.76 | 18.75 | 0.0 | 0.65 | 20.37 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 116.90 | 196.08 | 0.0 |
| 20Q1 (1) | -0.73 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.59 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -121.67 | 0.0 | 0.0 |
