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) | 22.44 | -48.51 | -3.24 | 0 | -12.56 | 0 | 4.39 | 0 | 19.2 | -51.27 | 1.51 | 10.22 | -0.47 | 0 | 0.50 | -8.7 | 44.07 | 35.02 | 26.17 | 42.38 | 1.47 | 8.89 | 0.48 | 23.08 | 79.80 | -63.16 |
| 2023 (9) | 43.58 | 158.48 | -4.18 | 0 | -12.74 | 0 | -6.74 | 0 | 39.4 | 242.91 | 1.37 | -6.8 | -0.15 | 0 | 0.55 | 5.1 | 32.64 | -1.78 | 18.38 | -4.91 | 1.35 | 26.17 | 0.39 | 5.41 | 216.60 | 166.83 |
| 2022 (8) | 16.86 | 0 | -5.37 | 0 | 14.94 | 0 | 3.27 | 0 | 11.49 | 0 | 1.47 | 512.5 | 0.12 | 0 | 0.52 | 338.15 | 33.23 | 55.35 | 19.33 | 60.55 | 1.07 | 13.83 | 0.37 | 27.59 | 81.17 | 0 |
| 2021 (7) | -0.8 | 0 | -1.76 | 0 | -11.28 | 0 | -1.23 | 0 | -2.56 | 0 | 0.24 | -17.24 | -0.25 | 0 | 0.12 | -42.78 | 21.39 | 25.75 | 12.04 | 24.12 | 0.94 | 23.68 | 0.29 | 163.64 | -6.03 | 0 |
| 2020 (6) | 6.7 | -11.02 | -1.62 | 0 | 8.12 | 0 | -0.94 | 0 | 5.08 | -16.45 | 0.29 | -63.75 | -0.03 | 0 | 0.21 | -67.13 | 17.01 | -4.38 | 9.7 | -6.37 | 0.76 | 11.76 | 0.11 | 57.14 | 63.39 | -6.48 |
| 2019 (5) | 7.53 | -49.36 | -1.45 | 0 | -10.48 | 0 | 4.49 | 0 | 6.08 | -56.07 | 0.8 | -16.67 | -0.03 | 0 | 0.63 | -6.5 | 17.79 | 3.31 | 10.36 | -1.24 | 0.68 | 142.86 | 0.07 | 0.0 | 67.78 | -50.59 |
| 2018 (4) | 14.87 | 38.97 | -1.03 | 0 | -8.47 | 0 | -3.46 | 0 | 13.84 | 37.17 | 0.96 | 92.0 | -0.08 | 0 | 0.68 | 54.43 | 17.22 | 25.05 | 10.49 | 24.58 | 0.28 | 27.27 | 0.07 | 16.67 | 137.18 | 11.54 |
| 2017 (3) | 10.7 | -17.82 | -0.61 | 0 | 3.94 | 0 | 0.91 | 0 | 10.09 | -15.21 | 0.5 | 78.57 | -0.16 | 0 | 0.44 | 31.2 | 13.77 | 129.12 | 8.42 | 93.12 | 0.22 | 0.0 | 0.06 | -14.29 | 122.99 | -56.08 |
| 2016 (2) | 13.02 | 334.0 | -1.12 | 0 | -0.32 | 0 | -2.25 | 0 | 11.9 | 316.08 | 0.28 | 133.33 | 0.14 | 0 | 0.33 | 137.64 | 6.01 | 25.73 | 4.36 | 4.81 | 0.22 | -12.0 | 0.07 | -12.5 | 280.00 | 319.07 |
| 2015 (1) | 3.0 | 63.04 | -0.14 | 0 | 0.66 | 0 | 1.85 | 0 | 2.86 | 55.43 | 0.12 | -29.41 | -0.27 | 0 | 0.14 | -37.47 | 4.78 | 785.19 | 4.16 | 337.89 | 0.25 | 4.17 | 0.08 | 0.0 | 66.82 | -53.88 |
| 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) | 3.39 | -58.25 | -80.35 | -1.75 | -2816.67 | 12.5 | 3.91 | 134.54 | 277.73 | 5.96 | 667.62 | -14.24 | 1.64 | -79.65 | -89.25 | 0.64 | 146.15 | -15.79 | -0.06 | -118.18 | -100.0 | 0.67 | 97.53 | -41.26 | 13.11 | 14.5 | 80.58 | 7.45 | 18.63 | 116.57 | 0.38 | 0.0 | 8.57 | 0.13 | 8.33 | 30.0 | 42.59 | -64.44 | -90.4 |
| 24Q3 (19) | 8.12 | 72.4 | 12.15 | -0.06 | 88.68 | 95.52 | -11.32 | -370.81 | -59.66 | -1.05 | -130.0 | 83.41 | 8.06 | 92.82 | 36.61 | 0.26 | -7.14 | 44.44 | 0.33 | 149.25 | 925.0 | 0.34 | -6.67 | 22.5 | 11.45 | -8.76 | 42.59 | 6.28 | -23.13 | 23.62 | 0.38 | 2.7 | 11.76 | 0.12 | 0.0 | 20.0 | 119.76 | 120.2 | -8.69 |
| 24Q2 (18) | 4.71 | -24.28 | -60.78 | -0.53 | 41.11 | -32.5 | 4.18 | 144.8 | 64.57 | 3.5 | 187.06 | 412.5 | 4.18 | -21.43 | -64.0 | 0.28 | -12.5 | 55.56 | -0.67 | -737.5 | -1440.0 | 0.37 | -37.44 | 29.91 | 12.55 | 80.06 | 22.56 | 8.17 | 90.89 | 51.3 | 0.37 | 5.71 | 8.82 | 0.12 | 9.09 | 33.33 | 54.39 | -58.55 | -73.6 |
| 24Q1 (17) | 6.22 | -63.94 | -12.15 | -0.9 | 55.0 | -104.55 | -9.33 | -324.09 | -55.76 | -4.02 | -157.84 | 35.58 | 5.32 | -65.11 | -19.88 | 0.32 | -57.89 | 28.0 | -0.08 | -166.67 | 38.46 | 0.58 | -49.08 | 30.34 | 6.97 | -3.99 | -1.97 | 4.28 | 24.42 | -4.25 | 0.35 | 0.0 | 9.38 | 0.11 | 10.0 | 22.22 | 131.22 | -70.41 | -9.55 |
| 23Q4 (16) | 17.25 | 138.26 | 303.98 | -2.0 | -49.25 | -900.0 | -2.2 | 68.97 | -3042.86 | 6.95 | 209.79 | 57.6 | 15.25 | 158.47 | 274.69 | 0.76 | 322.22 | 230.43 | -0.03 | 25.0 | -115.0 | 1.15 | 311.96 | 300.37 | 7.26 | -9.59 | -26.81 | 3.44 | -32.28 | -40.07 | 0.35 | 2.94 | 12.9 | 0.1 | 0.0 | 11.11 | 443.44 | 238.1 | 537.65 |
| 23Q3 (15) | 7.24 | -39.72 | -53.29 | -1.34 | -235.0 | -18.58 | -7.09 | -379.13 | -145.27 | -6.33 | -465.18 | -386.43 | 5.9 | -49.18 | -58.94 | 0.18 | 0.0 | -80.65 | -0.04 | -180.0 | 33.33 | 0.28 | -1.02 | -75.03 | 8.03 | -21.58 | -14.48 | 5.08 | -5.93 | -20.38 | 0.34 | 0.0 | 25.93 | 0.1 | 11.11 | 11.11 | 131.16 | -36.33 | -42.97 |
| 23Q2 (14) | 12.01 | 69.63 | 406.75 | -0.4 | 9.09 | 50.62 | 2.54 | 142.4 | 251.19 | -1.12 | 82.05 | -151.14 | 11.61 | 74.85 | 644.23 | 0.18 | -28.0 | 12.5 | 0.05 | 138.46 | -75.0 | 0.28 | -37.23 | 15.07 | 10.24 | 44.02 | 37.08 | 5.4 | 20.81 | 46.74 | 0.34 | 6.25 | 36.0 | 0.09 | 0.0 | 0.0 | 206.00 | 41.99 | 249.42 |
| 23Q1 (13) | 7.08 | 65.81 | 234.09 | -0.44 | -120.0 | 86.38 | -5.99 | -8457.14 | -687.25 | -6.24 | -241.5 | -12.43 | 6.64 | 63.14 | 178.03 | 0.25 | 8.7 | 56.25 | -0.13 | -165.0 | 40.91 | 0.45 | 56.43 | 50.03 | 7.11 | -28.33 | 10.23 | 4.47 | -22.13 | 26.63 | 0.32 | 3.23 | 33.33 | 0.09 | 0.0 | 0.0 | 145.08 | 108.62 | 206.06 |
| 22Q4 (12) | 4.27 | -72.45 | 173.72 | -0.2 | 82.3 | 83.05 | -0.07 | -100.45 | 97.59 | 4.41 | 99.55 | 30.09 | 4.07 | -71.68 | 971.05 | 0.23 | -75.27 | 64.29 | 0.2 | 433.33 | 2100.0 | 0.29 | -74.31 | 26.21 | 9.92 | 5.64 | 52.85 | 5.74 | -10.03 | 56.4 | 0.31 | 14.81 | 29.17 | 0.09 | 0.0 | -55.0 | 69.54 | -69.76 | 83.22 |
| 22Q3 (11) | 15.5 | 554.01 | 548.54 | -1.13 | -39.51 | 3.42 | 15.66 | 1032.14 | 268.75 | 2.21 | 0.91 | 372.84 | 14.37 | 821.15 | 1077.87 | 0.93 | 481.25 | 3000.0 | -0.06 | -130.0 | 62.5 | 1.12 | 356.12 | 1770.86 | 9.39 | 25.7 | 59.42 | 6.38 | 73.37 | 95.11 | 0.27 | 8.0 | 0.0 | 0.09 | 0.0 | 200.0 | 229.97 | 290.08 | 243.51 |
| 22Q2 (10) | 2.37 | 144.89 | 205.33 | -0.81 | 74.92 | 17.35 | -1.68 | -264.71 | -330.77 | 2.19 | 139.46 | 7.35 | 1.56 | 118.33 | 148.3 | 0.16 | 0.0 | 220.0 | 0.2 | 190.91 | 385.71 | 0.24 | -18.16 | 166.25 | 7.47 | 15.81 | 23.06 | 3.68 | 4.25 | 10.84 | 0.25 | 4.17 | 8.7 | 0.09 | 0.0 | 125.0 | 58.96 | 143.1 | 194.07 |
| 22Q1 (9) | -5.28 | -438.46 | -112.05 | -3.23 | -173.73 | -305.73 | 1.02 | 135.17 | -20.93 | -5.55 | -263.72 | 5.13 | -8.51 | -2339.47 | -825.0 | 0.16 | 14.29 | 700.0 | -0.22 | -2100.0 | -2100.0 | 0.30 | 31.59 | 434.23 | 6.45 | -0.62 | 118.64 | 3.53 | -3.81 | 98.31 | 0.24 | 0.0 | 20.0 | 0.09 | -55.0 | 350.0 | -136.79 | -460.38 | -9.87 |
| 21Q4 (8) | 1.56 | -34.73 | -80.62 | -1.18 | -0.85 | 4.07 | -2.9 | 68.75 | -123.14 | 3.39 | 518.52 | 22.83 | 0.38 | -68.85 | -94.43 | 0.14 | 366.67 | 366.67 | -0.01 | 93.75 | 0.0 | 0.23 | 280.84 | 181.85 | 6.49 | 10.19 | 23.62 | 3.67 | 12.23 | 33.94 | 0.24 | -11.11 | 20.0 | 0.2 | 566.67 | 566.67 | 37.96 | -43.3 | -86.0 |
| 21Q3 (7) | 2.39 | 206.22 | 158.72 | -1.17 | -19.39 | -800.0 | -9.28 | -2279.49 | -96.61 | -0.81 | -139.71 | 21.36 | 1.22 | 137.77 | 129.05 | 0.03 | -40.0 | -25.0 | -0.16 | -128.57 | -633.33 | 0.06 | -35.09 | -50.59 | 5.89 | -2.97 | 87.58 | 3.27 | -1.51 | 73.02 | 0.27 | 17.39 | 35.0 | 0.03 | -25.0 | 0.0 | 66.95 | 206.82 | 134.87 |
| 21Q2 (6) | -2.25 | 9.64 | -142.45 | -0.98 | -162.42 | -1860.0 | -0.39 | -130.23 | -149.37 | 2.04 | 134.87 | 1754.55 | -3.23 | -251.09 | -161.52 | 0.05 | 150.0 | -16.67 | -0.07 | -600.0 | -800.0 | 0.09 | 64.22 | -40.94 | 6.07 | 105.76 | 19.02 | 3.32 | 86.52 | 14.09 | 0.23 | 15.0 | 27.78 | 0.04 | 100.0 | 100.0 | -62.67 | 49.66 | -136.78 |
| 21Q1 (5) | -2.49 | -130.93 | 3.49 | 1.57 | 227.64 | 847.62 | 1.29 | -89.7 | 368.75 | -5.85 | -311.96 | -111.19 | -0.92 | -113.49 | 67.03 | 0.02 | -33.33 | -87.5 | -0.01 | 0.0 | 80.0 | 0.06 | -30.57 | -89.23 | 2.95 | -43.81 | -16.19 | 1.78 | -35.04 | -17.97 | 0.2 | 0.0 | 11.11 | 0.02 | -33.33 | 0.0 | -124.50 | -145.93 | -14.37 |
| 20Q4 (4) | 8.05 | 297.79 | 0.0 | -1.23 | -846.15 | 0.0 | 12.53 | 365.47 | 0.0 | 2.76 | 367.96 | 0.0 | 6.82 | 262.38 | 0.0 | 0.03 | -25.0 | 0.0 | -0.01 | -133.33 | 0.0 | 0.08 | -33.24 | 0.0 | 5.25 | 67.2 | 0.0 | 2.74 | 44.97 | 0.0 | 0.2 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 271.04 | 241.18 | 0.0 |
| 20Q3 (3) | -4.07 | -176.79 | 0.0 | -0.13 | -160.0 | 0.0 | -4.72 | -697.47 | 0.0 | -1.03 | -1036.36 | 0.0 | -4.2 | -180.0 | 0.0 | 0.04 | -33.33 | 0.0 | 0.03 | 200.0 | 0.0 | 0.12 | -22.41 | 0.0 | 3.14 | -38.43 | 0.0 | 1.89 | -35.05 | 0.0 | 0.2 | 11.11 | 0.0 | 0.03 | 50.0 | 0.0 | -191.98 | -212.65 | 0.0 |
| 20Q2 (2) | 5.3 | 305.43 | 0.0 | -0.05 | 76.19 | 0.0 | 0.79 | 264.58 | 0.0 | 0.11 | 103.97 | 0.0 | 5.25 | 288.17 | 0.0 | 0.06 | -62.5 | 0.0 | 0.01 | 120.0 | 0.0 | 0.16 | -70.06 | 0.0 | 5.1 | 44.89 | 0.0 | 2.91 | 34.1 | 0.0 | 0.18 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 170.42 | 256.55 | 0.0 |
| 20Q1 (1) | -2.58 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | -0.48 | 0.0 | 0.0 | -2.77 | 0.0 | 0.0 | -2.79 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 3.52 | 0.0 | 0.0 | 2.17 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -108.86 | 0.0 | 0.0 |
