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) | 5.16 | -67.03 | -7.93 | 0 | -5.68 | 0 | -0.84 | 0 | -2.77 | 0 | 0.97 | 470.59 | 0 | 0 | 1.58 | 290.21 | 3.83 | 560.34 | 6.82 | 101.18 | 0.71 | 24.56 | 0.06 | 50.0 | 67.98 | -82.62 |
| 2023 (9) | 15.65 | 0 | -20.14 | 0 | -11.11 | 0 | 1.58 | 0 | -4.49 | 0 | 0.17 | -84.55 | 0 | 0 | 0.41 | -81.3 | 0.58 | -77.25 | 3.39 | 84.24 | 0.57 | 90.0 | 0.04 | 300.0 | 391.25 | 0 |
| 2022 (8) | -3.92 | 0 | 9.63 | 0 | -1.68 | 0 | -0.62 | 0 | 5.71 | 52.27 | 1.1 | 1471.43 | 0 | 0 | 2.17 | 1552.08 | 2.55 | -10.84 | 1.84 | -54.57 | 0.3 | 42.86 | 0.01 | 0 | -182.33 | 0 |
| 2021 (7) | 5.93 | -54.0 | -2.18 | 0 | -5.07 | 0 | -0.13 | 0 | 3.75 | 78.57 | 0.07 | -58.82 | 0 | 0 | 0.13 | -47.71 | 2.86 | 28.83 | 4.05 | 8.29 | 0.21 | -16.0 | 0 | 0 | 139.20 | -56.8 |
| 2020 (6) | 12.89 | 38.3 | -10.79 | 0 | -2.67 | 0 | 0.37 | -31.48 | 2.1 | -84.82 | 0.17 | -5.56 | 0 | 0 | 0.25 | -11.57 | 2.22 | 28.32 | 3.74 | 107.78 | 0.25 | -32.43 | 0.01 | -50.0 | 322.25 | -24.28 |
| 2019 (5) | 9.32 | 375.51 | 4.51 | 52.88 | -10.8 | 0 | 0.54 | 200.0 | 13.83 | 181.67 | 0.18 | 5.88 | 3.31 | 158.59 | 0.28 | 14.11 | 1.73 | -51.94 | 1.8 | -12.62 | 0.37 | 37.04 | 0.02 | -50.0 | 425.57 | 414.59 |
| 2018 (4) | 1.96 | 0 | 2.95 | -19.4 | -5.98 | 0 | 0.18 | 0 | 4.91 | 0 | 0.17 | -48.48 | 1.28 | 0 | 0.25 | -56.71 | 3.6 | 66.67 | 2.06 | 20.47 | 0.27 | -6.9 | 0.04 | -33.33 | 82.70 | 0 |
| 2017 (3) | -4.47 | 0 | 3.66 | 0 | 2.58 | 0 | -0.03 | 0 | -0.81 | 0 | 0.33 | 200.0 | 0 | 0 | 0.58 | 170.39 | 2.16 | 517.14 | 1.71 | 307.14 | 0.29 | -40.82 | 0.06 | -25.0 | -216.99 | 0 |
| 2016 (2) | 7.16 | 48.86 | -0.35 | 0 | -3.79 | 0 | -1.96 | 0 | 6.81 | 423.85 | 0.11 | -79.25 | 0 | 0 | 0.21 | -79.83 | 0.35 | 0 | 0.42 | 0 | 0.49 | -48.42 | 0.08 | 0.0 | 723.23 | 0 |
| 2015 (1) | 4.81 | 0 | -3.51 | 0 | -5.53 | 0 | 1.63 | 0 | 1.3 | 0 | 0.53 | -35.37 | 0 | 0 | 1.06 | -9.89 | -1.55 | 0 | -1.74 | 0 | 0.95 | -37.5 | 0.08 | 0.0 | 0.00 | 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) | 0.5 | -85.38 | -90.04 | -5.46 | -600.92 | -3540.0 | -3.18 | 21.29 | -55.88 | -0.6 | -1100.0 | -200.0 | -4.96 | -209.98 | -201.85 | 0.02 | -93.75 | 0.0 | 0 | 0 | 0 | 0.09 | -95.98 | -41.69 | 1.96 | 188.24 | 9700.0 | 1.96 | 24.05 | 133.33 | 0.23 | 21.05 | 64.29 | 0.02 | 0.0 | 100.0 | 22.62 | -88.16 | -95.54 |
| 24Q3 (19) | 3.42 | 232.04 | -21.38 | 1.09 | 129.95 | 109.94 | -4.04 | -360.65 | -155.7 | -0.05 | 61.54 | -108.47 | 4.51 | 272.8 | 168.13 | 0.32 | -21.95 | 357.14 | 0 | 0 | 0 | 2.27 | -25.27 | 189.76 | 0.68 | -34.62 | 3300.0 | 1.58 | 42.34 | 100.0 | 0.19 | 35.71 | 35.71 | 0.02 | 100.0 | 100.0 | 191.06 | 133.73 | -58.71 |
| 24Q2 (18) | 1.03 | 390.48 | -74.06 | -3.64 | -4144.44 | 31.45 | 1.55 | 15600.0 | 128.97 | -0.13 | -116.67 | 67.5 | -2.61 | -970.0 | -94.78 | 0.41 | 86.36 | 720.0 | 0 | 0 | 0 | 3.03 | 60.17 | 493.77 | 1.04 | 593.33 | 477.78 | 1.11 | -49.08 | 15.62 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 81.75 | 806.99 | -76.94 |
| 24Q1 (17) | 0.21 | -95.82 | -90.87 | 0.09 | 160.0 | 102.43 | -0.01 | 99.51 | 99.53 | -0.06 | -110.0 | -107.59 | 0.3 | -93.84 | 121.28 | 0.22 | 1000.0 | 633.33 | 0 | 0 | 0 | 1.89 | 1111.7 | 551.29 | 0.15 | 650.0 | -57.14 | 2.18 | 159.52 | 175.95 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 9.01 | -98.22 | -96.36 |
| 23Q4 (16) | 5.02 | 15.4 | 337.91 | -0.15 | 98.63 | -101.5 | -2.04 | -29.11 | -199.51 | 0.6 | 1.69 | 322.22 | 4.87 | 173.56 | -38.04 | 0.02 | -71.43 | -87.5 | 0 | 0 | 0 | 0.16 | -80.02 | -86.34 | 0.02 | 0.0 | -90.91 | 0.84 | 6.33 | 33.33 | 0.14 | 0.0 | 7.69 | 0.01 | 0.0 | 0 | 507.07 | 9.57 | 282.64 |
| 23Q3 (15) | 4.35 | 9.57 | 62.31 | -10.97 | -106.59 | -963.78 | -1.58 | 70.47 | 39.46 | 0.59 | 247.5 | 336.0 | -6.62 | -394.03 | -267.59 | 0.07 | 40.0 | 333.33 | 0 | 0 | 0 | 0.78 | 53.14 | 412.85 | 0.02 | -88.89 | -96.0 | 0.79 | -17.71 | 43.64 | 0.14 | 0.0 | 180.0 | 0.01 | -50.0 | 0 | 462.77 | 30.55 | 3.6 |
| 23Q2 (14) | 3.97 | 72.61 | 203.05 | -5.31 | -43.13 | -4927.27 | -5.35 | -151.17 | -172.96 | -0.4 | -150.63 | -185.71 | -1.34 | 4.96 | -194.37 | 0.05 | 66.67 | -94.85 | 0 | 0 | 0 | 0.51 | 75.69 | -92.69 | 0.18 | -48.57 | -80.22 | 0.96 | 21.52 | 405.26 | 0.14 | 0.0 | 133.33 | 0.02 | 0 | 0 | 354.46 | 43.33 | -32.35 |
| 23Q1 (13) | 2.3 | 209.0 | 139.66 | -3.71 | -137.21 | -114.45 | -2.13 | -203.9 | -353.57 | 0.79 | 392.59 | 1875.0 | -1.41 | -117.94 | 81.27 | 0.03 | -81.25 | 200.0 | 0 | 0 | 0 | 0.29 | -74.58 | 213.08 | 0.35 | 59.09 | -61.96 | 0.79 | 25.4 | 71.74 | 0.14 | 7.69 | 133.33 | 0 | 0 | 0 | 247.31 | 189.08 | 122.17 |
| 22Q4 (12) | -2.11 | -178.73 | -179.62 | 9.97 | 685.04 | 293.59 | 2.05 | 178.54 | 376.74 | -0.27 | -8.0 | -2600.0 | 7.86 | 98.99 | 414.4 | 0.16 | 633.33 | 300.0 | 0 | 0 | 0 | 1.14 | 557.47 | 301.14 | 0.22 | -56.0 | 1000.0 | 0.63 | 14.55 | 85.29 | 0.13 | 160.0 | 116.67 | 0 | 0 | 0 | -277.63 | -162.16 | -141.91 |
| 22Q3 (11) | 2.68 | 104.58 | -43.1 | 1.27 | 1054.55 | 147.39 | -2.61 | -33.16 | 49.12 | -0.25 | -78.57 | -204.17 | 3.95 | 178.17 | 94.58 | -0.03 | -103.09 | -400.0 | 0 | 0 | 0 | -0.25 | -103.58 | -424.0 | 0.5 | -45.05 | -63.24 | 0.55 | 189.47 | -58.33 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 446.67 | -14.76 | 29.92 |
| 22Q2 (10) | 1.31 | 122.59 | 229.7 | 0.11 | 106.36 | -96.73 | -1.96 | -333.33 | -1300.0 | -0.14 | -450.0 | -55.56 | 1.42 | 118.86 | -39.57 | 0.97 | 9600.0 | 0 | 0 | 0 | 0 | 6.98 | 7421.17 | 0 | 0.91 | -1.09 | -4.21 | 0.19 | -58.7 | -81.19 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 524.00 | 146.98 | 649.94 |
| 22Q1 (9) | -5.8 | -318.87 | -1280.95 | -1.73 | 66.41 | -175.55 | 0.84 | 95.35 | 465.22 | 0.04 | 500.0 | 114.81 | -7.53 | -201.2 | -502.67 | 0.01 | -75.0 | -50.0 | 0 | 0 | 0 | 0.09 | -67.43 | -44.66 | 0.92 | 4500.0 | 73.58 | 0.46 | 35.29 | -66.67 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | -1115.38 | -268.36 | -3697.62 |
| 21Q4 (8) | 2.65 | -43.74 | -69.51 | -5.15 | -92.16 | 69.97 | 0.43 | 108.38 | 210.26 | -0.01 | -104.17 | -101.43 | -2.5 | -223.15 | 70.45 | 0.04 | 300.0 | -63.64 | 0 | 0 | 0 | 0.29 | 269.49 | -55.21 | 0.02 | -98.53 | -91.3 | 0.34 | -74.24 | -63.83 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 662.50 | 92.7 | -24.53 |
| 21Q3 (7) | 4.71 | 566.34 | -3.29 | -2.68 | -179.76 | -205.51 | -5.13 | -3564.29 | -163.08 | 0.24 | 366.67 | 318.18 | 2.03 | -13.62 | -72.6 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 0.08 | 0 | -63.89 | 1.36 | 43.16 | 151.85 | 1.32 | 30.69 | 37.5 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 343.80 | 460.82 | -27.99 |
| 21Q2 (6) | -1.01 | -140.48 | -448.28 | 3.36 | 46.72 | 489.47 | -0.14 | 39.13 | 76.67 | -0.09 | 66.67 | 91.35 | 2.35 | 25.67 | 173.26 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | 0.95 | 79.25 | 20.25 | 1.01 | -26.81 | 55.38 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -95.28 | -224.42 | -333.28 |
| 21Q1 (5) | -0.42 | -104.83 | 56.7 | 2.29 | 113.35 | -29.32 | -0.23 | 41.03 | -185.19 | -0.27 | -138.57 | 76.72 | 1.87 | 122.1 | -17.62 | 0.02 | -81.82 | 100.0 | 0 | 0 | -100.0 | 0.17 | -73.64 | 154.36 | 0.53 | 130.43 | -19.7 | 1.38 | 46.81 | 15.0 | 0.05 | 0.0 | -28.57 | 0 | 0 | 0 | -29.37 | -103.35 | 61.55 |
| 20Q4 (4) | 8.69 | 78.44 | 0.0 | -17.15 | -775.2 | 0.0 | -0.39 | 80.0 | 0.0 | 0.7 | 736.36 | 0.0 | -8.46 | -214.17 | 0.0 | 0.11 | 266.67 | 0.0 | 0 | 0 | 0.0 | 0.64 | 197.92 | 0.0 | 0.23 | -57.41 | 0.0 | 0.94 | -2.08 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | 877.78 | 83.85 | 0.0 |
| 20Q3 (3) | 4.87 | 1579.31 | 0.0 | 2.54 | 345.61 | 0.0 | -1.95 | -225.0 | 0.0 | -0.11 | 89.42 | 0.0 | 7.41 | 761.63 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | -100.0 | 0.0 | 0.21 | 351.71 | 0.0 | 0.54 | -31.65 | 0.0 | 0.96 | 47.69 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 477.45 | 1068.93 | 0.0 |
| 20Q2 (2) | 0.29 | 129.9 | 0.0 | 0.57 | -82.41 | 0.0 | -0.6 | -322.22 | 0.0 | -1.04 | 10.34 | 0.0 | 0.86 | -62.11 | 0.0 | 0.01 | 0.0 | 0.0 | 0.18 | -71.88 | 0.0 | 0.05 | -28.29 | 0.0 | 0.79 | 19.7 | 0.0 | 0.65 | -45.83 | 0.0 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0.0 | 40.85 | 153.48 | 0.0 |
| 20Q1 (1) | -0.97 | 0.0 | 0.0 | 3.24 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | -1.16 | 0.0 | 0.0 | 2.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -76.38 | 0.0 | 0.0 |
