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) | 1.15 | -65.88 | -0.14 | 0 | 0.02 | 0 | -0.08 | 0 | 1.01 | -64.06 | 0.03 | -72.73 | 0.1 | 0 | 0.05 | -74.34 | 3.37 | -6.65 | 2.26 | -7.76 | 0.35 | -14.63 | 0.01 | 0.0 | 43.89 | -62.62 |
| 2023 (9) | 3.37 | 51.12 | -0.56 | 0 | -2.55 | 0 | 0.15 | 0 | 2.81 | 44.85 | 0.11 | 22.22 | -0.02 | 0 | 0.21 | 24.03 | 3.61 | -15.65 | 2.45 | -23.44 | 0.41 | -2.38 | 0.01 | 0.0 | 117.42 | 91.14 |
| 2022 (8) | 2.23 | -64.94 | -0.29 | 0 | -1.62 | 0 | -0.56 | 0 | 1.94 | -67.61 | 0.09 | -25.0 | -0.04 | 0 | 0.17 | -29.98 | 4.28 | 3.63 | 3.2 | 14.29 | 0.42 | 2.44 | 0.01 | 0.0 | 61.43 | -68.9 |
| 2021 (7) | 6.36 | 83.29 | -0.37 | 0 | -1.85 | 0 | -1.05 | 0 | 5.99 | 61.46 | 0.12 | 140.0 | 0.03 | -88.46 | 0.24 | 145.49 | 4.13 | 34.53 | 2.8 | 15.23 | 0.41 | -4.65 | 0.01 | -95.45 | 197.52 | 75.32 |
| 2020 (6) | 3.47 | -30.04 | 0.24 | -84.42 | -2.67 | 0 | -0.04 | 0 | 3.71 | -42.92 | 0.05 | -91.23 | 0.26 | -48.0 | 0.10 | -90.87 | 3.07 | -0.32 | 2.43 | 14.62 | 0.43 | -8.51 | 0.22 | -4.35 | 112.66 | -35.95 |
| 2019 (5) | 4.96 | 327.59 | 1.54 | 0 | -1.11 | 0 | 0.18 | 5.88 | 6.5 | 0 | 0.57 | 375.0 | 0.5 | 0 | 1.08 | 372.2 | 3.08 | 2.33 | 2.12 | 4.43 | 0.47 | 261.54 | 0.23 | 666.67 | 175.89 | 232.06 |
| 2018 (4) | 1.16 | -44.76 | -3.94 | 0 | -1.36 | 0 | 0.17 | 0 | -2.78 | 0 | 0.12 | 33.33 | -0.48 | 0 | 0.23 | 7.9 | 3.01 | 34.38 | 2.03 | 18.02 | 0.13 | -70.45 | 0.03 | -25.0 | 52.97 | -44.51 |
| 2017 (3) | 2.1 | -22.79 | 1.93 | 0 | -2.92 | 0 | -0.07 | 0 | 4.03 | 156.69 | 0.09 | -89.89 | -0.12 | 0 | 0.21 | -87.17 | 2.24 | -5.08 | 1.72 | 2.38 | 0.44 | -70.67 | 0.04 | -20.0 | 95.45 | 13.35 |
| 2016 (2) | 2.72 | 7.09 | -1.15 | 0 | -1.11 | 0 | -0.08 | 0 | 1.57 | 67.02 | 0.89 | -50.56 | -0.15 | 0 | 1.66 | -65.41 | 2.36 | 40.48 | 1.68 | 37.7 | 1.5 | -2.6 | 0.05 | 66.67 | 84.21 | -7.5 |
| 2015 (1) | 2.54 | -32.09 | -1.6 | 0 | -0.73 | 0 | 0.2 | -44.44 | 0.94 | -53.92 | 1.8 | 22.45 | 0.06 | -14.29 | 4.79 | 33.05 | 1.68 | 16.67 | 1.22 | 31.18 | 1.54 | 2.67 | 0.03 | 0.0 | 91.04 | -40.12 |
| 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) | 0.52 | 206.12 | -46.39 | -0.02 | -120.0 | -200.0 | -0.73 | -15.87 | -12.31 | 0.12 | 500.0 | -52.0 | 0.5 | 228.21 | -49.49 | 0.01 | 0 | 0 | -0.01 | -104.17 | -125.0 | 0.08 | 0 | 0 | 0.89 | 1.14 | -12.75 | 0.59 | -1.67 | 47.5 | 0.08 | -20.0 | -20.0 | 0 | 0 | 0 | 77.61 | 210.87 | -59.99 |
| 24Q3 (19) | -0.49 | -4800.0 | -149.0 | 0.1 | 143.48 | 127.03 | -0.63 | -131.5 | -472.73 | -0.03 | -250.0 | 0.0 | -0.39 | -62.5 | -161.9 | 0 | -100.0 | -100.0 | 0.24 | 209.09 | 700.0 | -0.00 | -100.0 | -100.0 | 0.88 | 17.33 | -10.2 | 0.6 | 7.14 | -18.92 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | -70.00 | -4520.0 | -159.5 |
| 24Q2 (18) | -0.01 | -100.88 | -102.56 | -0.23 | -2400.0 | -666.67 | 2.0 | 422.58 | 315.05 | 0.02 | 110.53 | 150.0 | -0.24 | -120.87 | -166.67 | 0.01 | 0 | -50.0 | -0.22 | -320.0 | -833.33 | 0.08 | 0 | -54.08 | 0.75 | -10.71 | -3.85 | 0.56 | 7.69 | -17.65 | 0.1 | 25.0 | -9.09 | 0 | 0 | 0 | -1.52 | -100.8 | -103.07 |
| 24Q1 (17) | 1.14 | 17.53 | 12.87 | 0.01 | -50.0 | 105.26 | -0.62 | 4.62 | 27.91 | -0.19 | -176.0 | -533.33 | 1.15 | 16.16 | 40.24 | 0 | 0 | 0 | 0.1 | 150.0 | 300.0 | -0.00 | 0 | 0 | 0.84 | -17.65 | 0.0 | 0.52 | 30.0 | -16.13 | 0.08 | -20.0 | -20.0 | 0 | 0 | 0 | 190.00 | -2.06 | 35.45 |
| 23Q4 (16) | 0.97 | -3.0 | 8.99 | 0.02 | 105.41 | 0 | -0.65 | -490.91 | -14.04 | 0.25 | 933.33 | 173.53 | 0.99 | 57.14 | 11.24 | 0 | -100.0 | 100.0 | 0.04 | 200.0 | 233.33 | -0.00 | -100.0 | 100.0 | 1.02 | 4.08 | -9.73 | 0.4 | -45.95 | -51.81 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0 | 194.00 | 64.9 | 102.72 |
| 23Q3 (15) | 1.0 | 156.41 | 2.04 | -0.37 | -1133.33 | -1333.33 | -0.11 | 88.17 | 92.2 | -0.03 | 25.0 | -123.08 | 0.63 | 75.0 | -37.62 | 0.09 | 350.0 | 350.0 | -0.04 | -233.33 | -200.0 | 0.60 | 254.43 | 360.19 | 0.98 | 25.64 | -19.01 | 0.74 | 8.82 | -19.57 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 117.65 | 138.31 | 23.65 |
| 23Q2 (14) | 0.39 | -61.39 | -30.36 | -0.03 | 84.21 | 92.86 | -0.93 | -8.14 | -243.08 | -0.04 | -33.33 | 88.89 | 0.36 | -56.1 | 157.14 | 0.02 | 0 | -60.0 | 0.03 | 160.0 | 250.0 | 0.17 | 0 | -58.55 | 0.78 | -7.14 | -24.27 | 0.68 | 9.68 | -16.05 | 0.11 | 10.0 | 10.0 | 0 | 0 | 0 | 49.37 | -64.81 | -19.78 |
| 23Q1 (13) | 1.01 | 13.48 | 580.95 | -0.19 | 0 | -290.0 | -0.86 | -50.88 | -196.55 | -0.03 | 91.18 | -400.0 | 0.82 | -7.87 | 845.45 | 0 | 100.0 | -100.0 | -0.05 | -66.67 | -66.67 | -0.00 | 100.0 | -100.0 | 0.84 | -25.66 | -6.67 | 0.62 | -25.3 | -3.12 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 140.28 | 46.58 | 594.31 |
| 22Q4 (12) | 0.89 | -9.18 | 21.92 | 0 | -100.0 | -100.0 | -0.57 | 59.57 | 40.62 | -0.34 | -361.54 | 60.0 | 0.89 | -11.88 | -45.06 | -0.02 | -200.0 | -122.22 | -0.03 | -175.0 | -142.86 | -0.15 | -212.86 | -116.72 | 1.13 | -6.61 | 11.88 | 0.83 | -9.78 | 22.06 | 0.1 | -9.09 | -9.09 | 0 | 0 | 100.0 | 95.70 | 0.58 | -29.21 |
| 22Q3 (11) | 0.98 | 75.0 | -67.66 | 0.03 | 107.14 | 103.19 | -1.41 | -316.92 | -88.0 | 0.13 | 136.11 | 360.0 | 1.01 | 621.43 | -51.67 | 0.02 | -60.0 | 100.0 | 0.04 | 300.0 | 157.14 | 0.13 | -68.07 | 50.78 | 1.21 | 17.48 | 1.68 | 0.92 | 13.58 | 13.58 | 0.11 | 10.0 | 10.0 | 0 | 0 | -100.0 | 95.15 | 54.61 | -67.97 |
| 22Q2 (10) | 0.56 | 366.67 | -83.18 | -0.42 | -520.0 | -61.54 | 0.65 | 324.14 | 282.35 | -0.36 | -3700.0 | -50.0 | 0.14 | 227.27 | -95.44 | 0.05 | 0.0 | 150.0 | -0.02 | 33.33 | -150.0 | 0.41 | -5.06 | 156.53 | 1.03 | 14.44 | 3.0 | 0.81 | 26.56 | 15.71 | 0.1 | 0.0 | 0.0 | 0 | 0 | -100.0 | 61.54 | 316.85 | -83.18 |
| 22Q1 (9) | -0.21 | -128.77 | 71.23 | 0.1 | -88.76 | 266.67 | -0.29 | 69.79 | 9.38 | 0.01 | 101.18 | -88.89 | -0.11 | -106.79 | 86.08 | 0.05 | -44.44 | 0 | -0.03 | -142.86 | -200.0 | 0.43 | -51.13 | 0 | 0.9 | -10.89 | -3.23 | 0.64 | -5.88 | 4.92 | 0.1 | -9.09 | -9.09 | 0 | 100.0 | -100.0 | -28.38 | -120.99 | 70.46 |
| 21Q4 (8) | 0.73 | -75.91 | 48.98 | 0.89 | 194.68 | 89.36 | -0.96 | -28.0 | -28.0 | -0.85 | -1600.0 | -266.67 | 1.62 | -22.49 | 68.75 | 0.09 | 800.0 | 200.0 | 0.07 | 200.0 | -36.36 | 0.88 | 917.77 | 371.09 | 1.01 | -15.13 | 5.21 | 0.68 | -16.05 | -5.56 | 0.11 | 10.0 | 0.0 | -0.25 | -327.27 | -600.0 | 135.19 | -54.49 | 142.78 |
| 21Q3 (7) | 3.03 | -9.01 | 4228.57 | -0.94 | -261.54 | -248.15 | -0.75 | -541.18 | -341.18 | -0.05 | 79.17 | 89.8 | 2.09 | -31.92 | 1145.0 | 0.01 | -50.0 | 0.0 | -0.07 | -275.0 | 30.0 | 0.09 | -45.68 | 21.93 | 1.19 | 19.0 | 11.21 | 0.81 | 15.71 | 2.53 | 0.1 | 0.0 | 0.0 | 0.11 | 0.0 | 83.33 | 297.06 | -18.82 | 3931.51 |
| 21Q2 (6) | 3.33 | 556.16 | 76.19 | -0.26 | -333.33 | -225.0 | 0.17 | 153.12 | 125.0 | -0.24 | -366.67 | -140.0 | 3.07 | 488.61 | 69.61 | 0.02 | 0 | 100.0 | 0.04 | 500.0 | -33.33 | 0.16 | 0 | 63.75 | 1.0 | 7.53 | 96.08 | 0.7 | 14.75 | 37.25 | 0.1 | -9.09 | -9.09 | 0.11 | 175.0 | 83.33 | 365.93 | 480.97 | 31.66 |
| 21Q1 (5) | -0.73 | -248.98 | -171.57 | -0.06 | -112.77 | -150.0 | -0.32 | 57.33 | 70.09 | 0.09 | -82.35 | 125.0 | -0.79 | -182.29 | -169.3 | 0 | -100.0 | -100.0 | -0.01 | -109.09 | -105.26 | -0.00 | -100.0 | -100.0 | 0.93 | -3.12 | 75.47 | 0.61 | -15.28 | 45.24 | 0.11 | 0.0 | 0.0 | 0.04 | -20.0 | -33.33 | -96.05 | -272.5 | -155.56 |
| 20Q4 (4) | 0.49 | 600.0 | 0.0 | 0.47 | 274.07 | 0.0 | -0.75 | -341.18 | 0.0 | 0.51 | 204.08 | 0.0 | 0.96 | 580.0 | 0.0 | 0.03 | 200.0 | 0.0 | 0.11 | 210.0 | 0.0 | 0.19 | 163.43 | 0.0 | 0.96 | -10.28 | 0.0 | 0.72 | -8.86 | 0.0 | 0.11 | 10.0 | 0.0 | 0.05 | -16.67 | 0.0 | 55.68 | 655.68 | 0.0 |
| 20Q3 (3) | 0.07 | -96.3 | 0.0 | -0.27 | -237.5 | 0.0 | -0.17 | 75.0 | 0.0 | -0.49 | -390.0 | 0.0 | -0.2 | -111.05 | 0.0 | 0.01 | 0.0 | 0.0 | -0.1 | -266.67 | 0.0 | 0.07 | -27.05 | 0.0 | 1.07 | 109.8 | 0.0 | 0.79 | 54.9 | 0.0 | 0.1 | -9.09 | 0.0 | 0.06 | 0.0 | 0.0 | 7.37 | -97.35 | 0.0 |
| 20Q2 (2) | 1.89 | 85.29 | 0.0 | -0.08 | -166.67 | 0.0 | -0.68 | 36.45 | 0.0 | -0.1 | -350.0 | 0.0 | 1.81 | 58.77 | 0.0 | 0.01 | 0.0 | 0.0 | 0.06 | -68.42 | 0.0 | 0.10 | -3.11 | 0.0 | 0.51 | -3.77 | 0.0 | 0.51 | 21.43 | 0.0 | 0.11 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 277.94 | 60.77 | 0.0 |
| 20Q1 (1) | 1.02 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | -1.07 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.10 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 172.88 | 0.0 | 0.0 |
