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) | 16.25 | -42.62 | -31.46 | 0 | 18.49 | 0 | -0.05 | 0 | -15.21 | 0 | 4.55 | -19.75 | -0.22 | 0 | 3.07 | -20.91 | 12.57 | -28.94 | 4.64 | -35.47 | 9.02 | 6.37 | 1.25 | -10.71 | 108.99 | -34.31 |
| 2023 (9) | 28.32 | 28.9 | -14.13 | 0 | -15.68 | 0 | -0.95 | 0 | 14.19 | -5.71 | 5.67 | -8.4 | 0.1 | 0 | 3.88 | -1.69 | 17.69 | -36.62 | 7.19 | -54.0 | 8.48 | 7.34 | 1.4 | -0.71 | 165.91 | 88.33 |
| 2022 (8) | 21.97 | 10.29 | -6.92 | 0 | -7.08 | 0 | 1.13 | -8.87 | 15.05 | 21.86 | 6.19 | -9.37 | -0.27 | 0 | 3.95 | -23.87 | 27.91 | 46.2 | 15.63 | 77.01 | 7.9 | 7.78 | 1.41 | 13.71 | 88.09 | -23.05 |
| 2021 (7) | 19.92 | 36.07 | -7.57 | 0 | -10.14 | 0 | 1.24 | 0 | 12.35 | 15.21 | 6.83 | 89.2 | -0.46 | 0 | 5.18 | 49.18 | 19.09 | 51.27 | 8.83 | 64.43 | 7.33 | -2.14 | 1.24 | -0.8 | 114.48 | 10.34 |
| 2020 (6) | 14.64 | -29.75 | -3.92 | 0 | -8.35 | 0 | -0.31 | 0 | 10.72 | 5542.11 | 3.61 | -59.16 | -0.05 | 0 | 3.47 | -58.71 | 12.62 | -2.77 | 5.37 | 1.7 | 7.49 | 22.99 | 1.25 | 12.61 | 103.76 | -37.87 |
| 2019 (5) | 20.84 | 41.48 | -20.65 | 0 | -3.79 | 0 | 0.56 | -5.08 | 0.19 | 0 | 8.84 | -37.13 | -0.08 | 0 | 8.42 | -42.48 | 12.98 | -24.05 | 5.28 | -34.98 | 6.09 | 68.23 | 1.11 | 54.17 | 166.99 | 41.25 |
| 2018 (4) | 14.73 | -9.13 | -17.84 | 0 | 5.15 | 0 | 0.59 | 268.75 | -3.11 | 0 | 14.06 | 184.62 | -0.81 | 0 | 14.63 | 166.37 | 17.09 | 5.62 | 8.12 | -6.45 | 3.62 | 12.77 | 0.72 | 35.85 | 118.22 | -9.42 |
| 2017 (3) | 16.21 | 11.87 | -5.88 | 0 | -7.59 | 0 | 0.16 | -75.38 | 10.33 | 0 | 4.94 | -32.14 | -1.17 | 0 | 5.49 | -34.35 | 16.18 | 7.44 | 8.68 | 12.29 | 3.21 | 2.56 | 0.53 | -1.85 | 130.52 | 2.68 |
| 2016 (2) | 14.49 | 18.58 | -18.55 | 0 | -6.77 | 0 | 0.65 | 261.11 | -4.06 | 0 | 7.28 | 412.68 | 0.27 | 350.0 | 8.37 | 356.29 | 15.06 | 3.93 | 7.73 | 0.91 | 3.13 | 2.96 | 0.54 | 800.0 | 127.11 | 11.92 |
| 2015 (1) | 12.22 | -21.52 | -5.46 | 0 | 5.12 | 0 | 0.18 | 800.0 | 6.76 | -33.73 | 1.42 | -65.95 | 0.06 | 0 | 1.83 | -66.41 | 14.49 | 11.12 | 7.66 | 28.31 | 3.04 | -2.88 | 0.06 | 0.0 | 113.57 | -33.19 |
| 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) | 9.79 | 1383.33 | 4.15 | -22.25 | -196.67 | -636.75 | 25.35 | 5533.33 | 447.74 | -0.12 | -133.33 | 82.09 | -12.46 | -82.16 | -295.3 | -0.42 | -118.75 | -128.19 | -0.87 | -2800.0 | -81.25 | -0.99 | -116.97 | -123.13 | 3.64 | 29.54 | 7.37 | 1.54 | 87.8 | 54.0 | 2.33 | 1.75 | 7.87 | 0.42 | 44.83 | 16.67 | 228.21 | 1075.6 | -14.54 |
| 24Q3 (19) | 0.66 | -82.9 | -92.69 | -7.5 | -782.35 | -303.23 | 0.45 | 118.83 | 106.63 | 0.36 | 143.9 | 376.92 | -6.84 | -327.24 | -195.4 | 2.24 | 61.15 | 28.0 | -0.03 | -111.54 | -116.67 | 5.84 | 50.23 | 25.03 | 2.81 | -25.27 | -37.69 | 0.82 | -33.87 | -64.81 | 2.29 | 3.15 | 6.02 | 0.29 | 0.0 | -21.62 | 19.41 | -81.14 | -89.55 |
| 24Q2 (18) | 3.86 | 98.97 | -56.38 | -0.85 | 1.16 | 89.96 | -2.39 | 51.52 | -406.41 | -0.82 | -254.72 | -241.67 | 3.01 | 178.7 | 692.11 | 1.39 | 3.73 | -12.03 | 0.26 | -39.53 | 73.33 | 3.88 | -8.07 | -7.53 | 3.76 | 59.32 | -22.95 | 1.24 | 18.1 | -20.0 | 2.22 | 1.83 | 6.22 | 0.29 | 11.54 | -12.12 | 102.93 | 85.17 | -53.83 |
| 24Q1 (17) | 1.94 | -79.36 | 84.76 | -0.86 | 71.52 | -11.69 | -4.93 | 32.37 | -107.14 | 0.53 | 179.1 | 488.89 | 1.08 | -83.07 | 285.71 | 1.34 | -10.07 | 55.81 | 0.43 | 189.58 | 72.0 | 4.23 | -1.3 | 78.12 | 2.36 | -30.38 | -51.74 | 1.05 | 5.0 | -54.35 | 2.18 | 0.93 | 5.31 | 0.26 | -27.78 | -23.53 | 55.59 | -79.18 | 149.35 |
| 23Q4 (16) | 9.4 | 4.1 | 2.29 | -3.02 | -62.37 | -88.75 | -7.29 | -7.36 | -659.38 | -0.67 | -415.38 | 14.1 | 6.38 | -11.02 | -15.94 | 1.49 | -14.86 | 17.32 | -0.48 | -366.67 | -220.0 | 4.28 | -8.28 | 34.89 | 3.39 | -24.83 | -50.58 | 1.0 | -57.08 | -67.85 | 2.16 | 0.0 | 6.4 | 0.36 | -2.7 | -2.7 | 267.05 | 43.73 | 60.11 |
| 23Q3 (15) | 9.03 | 2.03 | 11.76 | -1.86 | 78.04 | 3.12 | -6.79 | -970.51 | -20.6 | -0.13 | 45.83 | -112.15 | 7.17 | 1786.84 | 16.4 | 1.75 | 10.76 | -4.37 | 0.18 | 20.0 | 1000.0 | 4.67 | 11.11 | 1.24 | 4.51 | -7.58 | -38.3 | 2.33 | 50.32 | -51.56 | 2.16 | 3.35 | 9.09 | 0.37 | 12.12 | 2.78 | 185.80 | -16.65 | 64.42 |
| 23Q2 (14) | 8.85 | 742.86 | 113.77 | -8.47 | -1000.0 | -398.24 | 0.78 | 132.77 | -53.85 | -0.24 | -366.67 | -175.0 | 0.38 | 35.71 | -84.43 | 1.58 | 83.72 | -5.39 | 0.15 | -40.0 | 850.0 | 4.20 | 77.08 | -0.26 | 4.88 | -0.2 | -34.76 | 1.55 | -32.61 | -59.74 | 2.09 | 0.97 | 6.63 | 0.33 | -2.94 | -5.71 | 222.92 | 899.96 | 231.69 |
| 23Q1 (13) | 1.05 | -88.57 | 87.5 | -0.77 | 51.88 | 54.44 | -2.38 | -147.92 | -9.68 | 0.09 | 111.54 | -83.02 | 0.28 | -96.31 | 124.78 | 0.86 | -32.28 | -39.44 | 0.25 | 266.67 | 457.14 | 2.37 | -25.26 | -37.31 | 4.89 | -28.72 | -21.88 | 2.3 | -26.05 | -40.41 | 2.07 | 1.97 | 7.25 | 0.34 | -8.11 | 3.03 | 22.29 | -86.63 | 143.63 |
| 22Q4 (12) | 9.19 | 13.74 | 27.29 | -1.6 | 16.67 | 29.82 | -0.96 | 82.95 | 82.45 | -0.78 | -172.9 | -1214.29 | 7.59 | 23.21 | 53.64 | 1.27 | -30.6 | -50.78 | -0.15 | -650.0 | -136.59 | 3.17 | -31.16 | -55.89 | 6.86 | -6.16 | 24.05 | 3.11 | -35.34 | 14.34 | 2.03 | 2.53 | 7.98 | 0.37 | 2.78 | 15.62 | 166.79 | 47.59 | 13.66 |
| 22Q3 (11) | 8.08 | 95.17 | 818.18 | -1.92 | -12.94 | 16.88 | -5.63 | -433.14 | -375.98 | 1.07 | 234.38 | 282.14 | 6.16 | 152.46 | 530.77 | 1.83 | 9.58 | 1.67 | -0.02 | 0.0 | 96.77 | 4.61 | 9.47 | -10.81 | 7.31 | -2.27 | 43.61 | 4.81 | 24.94 | 92.4 | 1.98 | 1.02 | 9.39 | 0.36 | 2.86 | 16.13 | 113.01 | 68.15 | 493.29 |
| 22Q2 (10) | 4.14 | 639.29 | -47.53 | -1.7 | -0.59 | 15.84 | 1.69 | 177.88 | 147.34 | 0.32 | -39.62 | -3.03 | 2.44 | 315.93 | -58.43 | 1.67 | 17.61 | 7.74 | -0.02 | 71.43 | 92.0 | 4.21 | 11.29 | -12.2 | 7.48 | 19.49 | 65.49 | 3.85 | -0.26 | 113.89 | 1.96 | 1.55 | 8.29 | 0.35 | 6.06 | 16.67 | 67.21 | 634.49 | -66.69 |
| 22Q1 (9) | 0.56 | -92.24 | -85.75 | -1.69 | 25.88 | -77.89 | -2.17 | 60.33 | 30.89 | 0.53 | 657.14 | -3.64 | -1.13 | -122.87 | -137.92 | 1.42 | -44.96 | 57.78 | -0.07 | -117.07 | -600.0 | 3.78 | -47.41 | 21.07 | 6.26 | 13.2 | 58.88 | 3.86 | 41.91 | 113.26 | 1.93 | 2.66 | 5.46 | 0.33 | 3.12 | 10.0 | 9.15 | -93.76 | -90.83 |
| 21Q4 (8) | 7.22 | 720.45 | 35.97 | -2.28 | 1.3 | -62.86 | -5.47 | -368.14 | 16.49 | 0.07 | -75.0 | 333.33 | 4.94 | 445.45 | 26.34 | 2.58 | 43.33 | 134.55 | 0.41 | 166.13 | 270.83 | 7.20 | 39.22 | 93.2 | 5.53 | 8.64 | 25.68 | 2.72 | 8.8 | 37.37 | 1.88 | 3.87 | -0.53 | 0.32 | 3.23 | 10.34 | 146.75 | 670.43 | 14.97 |
| 21Q3 (7) | 0.88 | -88.85 | 225.93 | -2.31 | -14.36 | -5875.0 | 2.04 | 157.14 | -18.4 | 0.28 | -15.15 | 227.27 | -1.43 | -124.36 | -561.29 | 1.8 | 16.13 | 462.5 | -0.62 | -148.0 | -875.0 | 5.17 | 7.76 | 331.81 | 5.09 | 12.61 | 43.38 | 2.5 | 38.89 | 85.19 | 1.81 | 0.0 | -5.73 | 0.31 | 3.33 | -3.12 | 19.05 | -90.56 | 153.26 |
| 21Q2 (6) | 7.89 | 100.76 | 51.73 | -2.02 | -112.63 | -102.0 | -3.57 | -13.69 | -253.47 | 0.33 | -40.0 | 194.29 | 5.87 | 96.98 | 39.76 | 1.55 | 72.22 | 70.33 | -0.25 | -2400.0 | -2400.0 | 4.80 | 53.46 | 25.63 | 4.52 | 14.72 | 71.86 | 1.8 | -0.55 | 71.43 | 1.81 | -1.09 | -3.72 | 0.3 | 0.0 | -6.25 | 201.79 | 102.3 | 26.12 |
| 21Q1 (5) | 3.93 | -25.99 | 1.81 | -0.95 | 32.14 | 38.71 | -3.14 | 52.06 | 4.85 | 0.55 | 1933.33 | 450.0 | 2.98 | -23.79 | 29.0 | 0.9 | -18.18 | -30.23 | -0.01 | 95.83 | -108.33 | 3.13 | -16.08 | -42.28 | 3.94 | -10.45 | 93.14 | 1.81 | -8.59 | 81.0 | 1.83 | -3.17 | 1.67 | 0.3 | 3.45 | -6.25 | 99.75 | -21.86 | -19.38 |
| 20Q4 (4) | 5.31 | 1866.67 | 0.0 | -1.4 | -3600.0 | 0.0 | -6.55 | -362.0 | 0.0 | -0.03 | 86.36 | 0.0 | 3.91 | 1161.29 | 0.0 | 1.1 | 243.75 | 0.0 | -0.24 | -400.0 | 0.0 | 3.73 | 211.16 | 0.0 | 4.4 | 23.94 | 0.0 | 1.98 | 46.67 | 0.0 | 1.89 | -1.56 | 0.0 | 0.29 | -9.38 | 0.0 | 127.64 | 1597.2 | 0.0 |
| 20Q3 (3) | 0.27 | -94.81 | 0.0 | 0.04 | 104.0 | 0.0 | 2.5 | 347.52 | 0.0 | -0.22 | 37.14 | 0.0 | 0.31 | -92.62 | 0.0 | 0.32 | -64.84 | 0.0 | 0.08 | 900.0 | 0.0 | 1.20 | -68.65 | 0.0 | 3.55 | 34.98 | 0.0 | 1.35 | 28.57 | 0.0 | 1.92 | 2.13 | 0.0 | 0.32 | 0.0 | 0.0 | 7.52 | -95.3 | 0.0 |
| 20Q2 (2) | 5.2 | 34.72 | 0.0 | -1.0 | 35.48 | 0.0 | -1.01 | 69.39 | 0.0 | -0.35 | -450.0 | 0.0 | 4.2 | 81.82 | 0.0 | 0.91 | -29.46 | 0.0 | -0.01 | -108.33 | 0.0 | 3.82 | -29.49 | 0.0 | 2.63 | 28.92 | 0.0 | 1.05 | 5.0 | 0.0 | 1.88 | 4.44 | 0.0 | 0.32 | 0.0 | 0.0 | 160.00 | 29.33 | 0.0 |
| 20Q1 (1) | 3.86 | 0.0 | 0.0 | -1.55 | 0.0 | 0.0 | -3.3 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 5.42 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 1.8 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 123.72 | 0.0 | 0.0 |
