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) | 9.54 | -52.4 | -4.86 | 0 | -4.99 | 0 | 0.09 | 0 | 4.68 | -65.71 | 0.08 | -20.0 | 0.01 | 0 | 0.36 | 34.67 | 4.78 | -52.3 | 4.23 | -52.47 | 0.69 | -2.82 | 0 | 0 | 193.90 | -6.92 |
| 2023 (9) | 20.04 | -38.57 | -6.39 | 0 | -10.69 | 0 | -0.2 | 0 | 13.65 | -64.47 | 0.1 | 66.67 | 0 | 0 | 0.27 | 113.25 | 10.02 | -3.0 | 8.9 | -12.32 | 0.71 | 4.41 | 0.01 | 0 | 208.32 | -30.84 |
| 2022 (8) | 32.62 | 325.29 | 5.8 | -64.87 | -18.61 | 0 | 0.06 | -88.68 | 38.42 | 58.89 | 0.06 | -88.68 | 0 | 0 | 0.12 | -91.13 | 10.33 | 30.1 | 10.15 | -4.43 | 0.68 | -25.27 | 0 | 0 | 301.20 | 352.78 |
| 2021 (7) | 7.67 | -27.78 | 16.51 | 0 | -19.25 | 0 | 0.53 | 488.89 | 24.18 | 130.07 | 0.53 | 783.33 | 0 | 0 | 1.41 | 798.09 | 7.94 | 153.67 | 10.62 | 337.04 | 0.91 | 3.41 | 0 | 0 | 66.52 | -79.2 |
| 2020 (6) | 10.62 | 921.15 | -0.11 | 0 | -9.81 | 0 | 0.09 | 0 | 10.51 | 2402.38 | 0.06 | -45.45 | 0 | 0 | 0.16 | -76.79 | 3.13 | 84.12 | 2.43 | 158.51 | 0.88 | 0.0 | 0.01 | 0.0 | 319.88 | 462.86 |
| 2019 (5) | 1.04 | 0 | -0.62 | 0 | -0.87 | 0 | -0.19 | 0 | 0.42 | 0 | 0.11 | 450.0 | -0.03 | 0 | 0.67 | 663.33 | 1.7 | -53.04 | 0.94 | -59.83 | 0.88 | 0.0 | 0.01 | 0.0 | 56.83 | 0 |
| 2018 (4) | -5.68 | 0 | -0.62 | 0 | 3.7 | 0 | 0.14 | 0 | -6.3 | 0 | 0.02 | -66.67 | 0 | 0 | 0.09 | -37.66 | 3.62 | -28.6 | 2.34 | -29.94 | 0.88 | 3.53 | 0.01 | 0.0 | -175.85 | 0 |
| 2017 (3) | 21.62 | 0 | -0.47 | 0 | -18.02 | 0 | 0 | 0 | 21.15 | 0 | 0.06 | -97.84 | 0 | 0 | 0.14 | -98.97 | 5.07 | 29.34 | 3.34 | 24.16 | 0.85 | -1.16 | 0.01 | 0.0 | 514.76 | 0 |
| 2016 (2) | -6.62 | 0 | -2.09 | 0 | 7.42 | 292.59 | 0 | 0 | -8.71 | 0 | 2.78 | -34.59 | 0 | 0 | 13.74 | -15.38 | 3.92 | -49.35 | 2.69 | -54.41 | 0.86 | 4.88 | 0.01 | 0.0 | -185.96 | 0 |
| 2015 (1) | 2.97 | 0 | -4.65 | 0 | 1.89 | -89.86 | 0.03 | -82.35 | -1.68 | 0 | 4.25 | -22.45 | 0 | 0 | 16.24 | 7.81 | 7.74 | -31.08 | 5.9 | -39.67 | 0.82 | 15.49 | 0.01 | 0 | 44.13 | 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) | 2.31 | -70.76 | 17.26 | 0.06 | -85.71 | -90.62 | -0.39 | 89.82 | 84.94 | 0.09 | 400.0 | 325.0 | 2.37 | -71.51 | -9.2 | 0.01 | -80.0 | 0.0 | 0.01 | 0 | 0 | 0.17 | -59.66 | -31.42 | 1.06 | -65.81 | 26.19 | 0.94 | -63.14 | 4.44 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | 208.11 | -28.35 | 14.09 |
| 24Q3 (19) | 7.9 | 52.22 | -28.64 | 0.42 | 107.94 | 105.87 | -3.83 | -882.05 | -0.79 | -0.03 | -50.0 | -400.0 | 8.32 | 8420.0 | 112.24 | 0.05 | 150.0 | 400.0 | 0 | 0 | 0 | 0.42 | -57.29 | 268.51 | 3.1 | 1622.22 | 43.52 | 2.55 | 722.58 | 28.79 | 0.17 | -5.56 | -5.56 | 0 | 0 | 0 | 290.44 | -72.58 | -43.33 |
| 24Q2 (18) | 5.19 | 188.72 | 364.8 | -5.29 | -13125.0 | -2504.55 | -0.39 | -2.63 | -2.63 | -0.02 | -140.0 | 50.0 | -0.1 | 98.3 | 94.25 | 0.02 | 0 | -71.43 | 0 | 0 | 0 | 0.98 | 0 | 48.88 | 0.18 | -59.09 | -93.84 | 0.31 | -27.91 | -86.64 | 0.18 | 5.88 | 0.0 | 0 | 0 | 0 | 1059.18 | 208.63 | 1451.0 |
| 24Q1 (17) | -5.85 | -396.95 | -165.22 | -0.04 | -106.25 | 60.0 | -0.38 | 85.33 | 90.33 | 0.05 | 225.0 | 135.71 | -5.89 | -325.67 | -166.4 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.44 | -47.62 | -89.29 | 0.43 | -52.22 | -88.38 | 0.17 | -5.56 | 0.0 | 0 | 0 | 0 | -975.00 | -634.52 | -520.65 |
| 23Q4 (16) | 1.97 | -82.2 | -1.99 | 0.64 | 108.95 | 1180.0 | -2.59 | 31.84 | -324.59 | -0.04 | -500.0 | -100.0 | 2.61 | -33.42 | 26.7 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.25 | 116.75 | 0 | 0.84 | -61.11 | 0 | 0.9 | -54.55 | 592.31 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 182.41 | -64.41 | -71.87 |
| 23Q3 (15) | 11.07 | 664.8 | 262.95 | -7.15 | -3350.0 | -2653.57 | -3.8 | -900.0 | -145.16 | 0.01 | 125.0 | -92.31 | 3.92 | 325.29 | 17.72 | 0.01 | -85.71 | -83.33 | 0 | 0 | 0 | 0.11 | -82.74 | -86.08 | 2.16 | -26.03 | -5.68 | 1.98 | -14.66 | 2.59 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 512.50 | 753.7 | 254.55 |
| 23Q2 (14) | -1.96 | -121.85 | -116.58 | 0.22 | 320.0 | -96.3 | -0.38 | 90.33 | 96.03 | -0.04 | 71.43 | -300.0 | -1.74 | -119.62 | -109.8 | 0.07 | 600.0 | 0 | 0 | 0 | 0 | 0.66 | 831.8 | 0 | 2.92 | -28.95 | -26.82 | 2.32 | -37.3 | 17.17 | 0.18 | 5.88 | 5.88 | 0 | 0 | 0 | -78.40 | -133.82 | -114.26 |
| 23Q1 (13) | 8.97 | 346.27 | -42.98 | -0.1 | -300.0 | 78.72 | -3.93 | -544.26 | 42.88 | -0.14 | -600.0 | -180.0 | 8.87 | 330.58 | -41.87 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0 | 0 | 4.11 | 0 | 1.48 | 3.7 | 2746.15 | -39.44 | 0.17 | -5.56 | 13.33 | 0 | 0 | 0 | 231.78 | -64.25 | -7.76 |
| 22Q4 (12) | 2.01 | -34.1 | 138.8 | 0.05 | -82.14 | -99.72 | -0.61 | 60.65 | 93.57 | -0.02 | -115.38 | -102.74 | 2.06 | -38.14 | -83.87 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0 | -100.0 | -100.0 | 0.13 | -93.26 | -97.98 | 0.18 | 0.0 | -10.0 | 0 | 0 | 0 | 648.39 | 348.56 | 931.14 |
| 22Q3 (11) | 3.05 | -74.2 | -51.51 | 0.28 | -95.29 | 132.94 | -1.55 | 83.8 | 69.31 | 0.13 | 1400.0 | 152.0 | 3.33 | -81.25 | -38.79 | 0.06 | 0 | -14.29 | 0 | 0 | 0 | 0.82 | 0 | 17.78 | 2.29 | -42.61 | 77.52 | 1.93 | -2.53 | 77.06 | 0.18 | 5.88 | -25.0 | 0 | 0 | 0 | 144.55 | -73.71 | -69.44 |
| 22Q2 (10) | 11.82 | -24.86 | 127.75 | 5.94 | 1363.83 | 1200.0 | -9.57 | -39.1 | -162.19 | -0.01 | 80.0 | -114.29 | 17.76 | 16.38 | 281.94 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 3.99 | -1.48 | 78.12 | 1.98 | -67.59 | 1.02 | 0.17 | 13.33 | -29.17 | 0 | 0 | 0 | 549.77 | 118.79 | 133.04 |
| 22Q1 (9) | 15.73 | 403.67 | 1048.18 | -0.47 | -102.62 | -683.33 | -6.88 | 27.5 | -549.06 | -0.05 | -106.85 | -66.67 | 15.26 | 19.5 | 1064.89 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 4.05 | 33.66 | 193.48 | 6.11 | -5.12 | 445.54 | 0.15 | -25.0 | -34.78 | 0 | 0 | 0 | 251.28 | 422.1 | 147.61 |
| 21Q4 (8) | -5.18 | -182.35 | -186.33 | 17.95 | 2211.76 | 30016.67 | -9.49 | -87.92 | -28.77 | 0.73 | 392.0 | 329.41 | 12.77 | 134.74 | 114.98 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 3.03 | 134.88 | 70.22 | 6.44 | 490.83 | 380.6 | 0.2 | -16.67 | -13.04 | 0 | 0 | 0 | -78.01 | -116.5 | -120.41 |
| 21Q3 (7) | 6.29 | 21.19 | 6888.89 | -0.85 | -57.41 | -1600.0 | -5.05 | -38.36 | -331.65 | -0.25 | -457.14 | -733.33 | 5.44 | 16.99 | 13500.0 | 0.07 | -84.44 | 133.33 | 0 | 0 | 0 | 0.69 | -85.8 | 41.62 | 1.29 | -42.41 | 118.64 | 1.09 | -44.39 | 165.85 | 0.24 | 0.0 | 9.09 | 0 | 0 | 0 | 472.93 | 100.47 | 3210.53 |
| 21Q2 (6) | 5.19 | 278.83 | -0.57 | -0.54 | -800.0 | 0 | -3.65 | -244.34 | 32.9 | 0.07 | 333.33 | 600.0 | 4.65 | 254.96 | -10.92 | 0.45 | 4400.0 | 0 | 0 | 0 | 0 | 4.88 | 3326.25 | 0 | 2.24 | 62.32 | 138.3 | 1.96 | 75.0 | 100.0 | 0.24 | 4.35 | 9.09 | 0 | 0 | 0 | 235.91 | 132.47 | -45.77 |
| 21Q1 (5) | 1.37 | -77.17 | 295.71 | -0.06 | 0.0 | -700.0 | -1.06 | 85.62 | -230.86 | -0.03 | -117.65 | 57.14 | 1.31 | -77.95 | 289.86 | 0.01 | 0.0 | 0.0 | 0 | 100.0 | -100.0 | 0.14 | 122.51 | -65.24 | 1.38 | -22.47 | 866.67 | 1.12 | -16.42 | 473.33 | 0.23 | 0.0 | 9.52 | 0 | 0 | 0 | 101.48 | -73.45 | 0 |
| 20Q4 (4) | 6.0 | 6566.67 | 0.0 | -0.06 | -20.0 | 0.0 | -7.37 | -438.07 | 0.0 | 0.17 | 666.67 | 0.0 | 5.94 | 14750.0 | 0.0 | 0.01 | -66.67 | 0.0 | -0.01 | 0 | 0.0 | 0.06 | -86.92 | 0.0 | 1.78 | 201.69 | 0.0 | 1.34 | 226.83 | 0.0 | 0.23 | 4.55 | 0.0 | 0 | 0 | 0.0 | 382.17 | 2575.16 | 0.0 |
| 20Q3 (3) | 0.09 | -98.28 | 0.0 | -0.05 | 0 | 0.0 | 2.18 | 140.07 | 0.0 | -0.03 | -400.0 | 0.0 | 0.04 | -99.23 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 0.49 | 0 | 0.0 | 0.59 | -37.23 | 0.0 | 0.41 | -58.16 | 0.0 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0.0 | 14.29 | -96.72 | 0.0 |
| 20Q2 (2) | 5.22 | 845.71 | 0.0 | 0 | -100.0 | 0.0 | -5.44 | -771.6 | 0.0 | 0.01 | 114.29 | 0.0 | 5.22 | 856.52 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.94 | 622.22 | 0.0 | 0.98 | 426.67 | 0.0 | 0.22 | 4.76 | 0.0 | 0 | 0 | 0.0 | 435.00 | 0 | 0.0 |
| 20Q1 (1) | -0.7 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
