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) | 8.85 | -16.75 | -2.64 | 0 | -7.06 | 0 | -0.02 | 0 | 6.21 | -27.03 | 1.93 | -16.45 | 0 | 0 | 3.87 | -13.72 | 6.69 | -15.1 | 4.95 | -12.54 | 2.31 | 2.21 | 0.01 | -50.0 | 121.73 | -9.07 |
| 2023 (9) | 10.63 | 150.12 | -2.12 | 0 | -7.75 | 0 | -0.18 | 0 | 8.51 | 156.33 | 2.31 | 153.85 | 0.01 | 0 | 4.48 | 166.01 | 7.88 | -7.4 | 5.66 | -22.47 | 2.26 | 5.12 | 0.02 | -33.33 | 133.88 | 198.63 |
| 2022 (8) | 4.25 | -80.65 | -0.93 | 0 | -6.95 | 0 | -0.02 | 0 | 3.32 | -80.07 | 0.91 | -82.93 | 0 | 0 | 1.68 | -83.68 | 8.51 | 5.71 | 7.3 | 14.6 | 2.15 | 1.9 | 0.03 | 0.0 | 44.83 | -82.63 |
| 2021 (7) | 21.96 | 543.99 | -5.3 | 0 | -9.8 | 0 | -0.02 | 0 | 16.66 | 43.37 | 5.33 | 81.29 | -0.02 | 0 | 10.32 | 69.36 | 8.05 | 32.4 | 6.37 | -57.51 | 2.11 | 31.06 | 0.03 | 50.0 | 258.05 | 1157.71 |
| 2020 (6) | 3.41 | -51.97 | 8.21 | 78.48 | -9.43 | 0 | 0.12 | 1100.0 | 11.62 | -0.68 | 2.94 | 169.72 | 0 | 0 | 6.09 | 181.41 | 6.08 | -21.65 | 14.99 | 107.33 | 1.61 | 7.33 | 0.02 | 0 | 20.52 | -74.77 |
| 2019 (5) | 7.1 | 386.3 | 4.6 | 14.14 | -11.04 | 0 | 0.01 | -97.37 | 11.7 | 113.11 | 1.09 | 94.64 | -0.01 | 0 | 2.17 | 100.06 | 7.76 | -6.51 | 7.23 | -54.12 | 1.5 | 68.54 | 0 | 0 | 81.33 | 827.48 |
| 2018 (4) | 1.46 | -82.22 | 4.03 | 0 | -6.91 | 0 | 0.38 | 0 | 5.49 | -27.28 | 0.56 | -30.86 | 0 | 0 | 1.08 | -33.88 | 8.3 | -6.32 | 15.76 | 116.78 | 0.89 | -1.11 | 0 | 0 | 8.77 | -91.27 |
| 2017 (3) | 8.21 | 99.27 | -0.66 | 0 | -6.5 | 0 | -0.02 | 0 | 7.55 | 116.33 | 0.81 | 12.5 | 0.01 | 0.0 | 1.64 | 12.25 | 8.86 | -5.74 | 7.27 | -7.74 | 0.9 | 11.11 | 0 | 0 | 100.49 | 111.95 |
| 2016 (2) | 4.12 | -47.78 | -0.63 | 0 | -5.93 | 0 | 0.05 | 150.0 | 3.49 | -51.53 | 0.72 | 2.86 | 0.01 | 0 | 1.46 | 1.86 | 9.4 | 6.33 | 7.88 | 11.77 | 0.81 | -1.22 | 0 | 0 | 47.41 | -52.71 |
| 2015 (1) | 7.89 | -13.11 | -0.69 | 0 | -7.23 | 0 | 0.02 | 0 | 7.2 | -14.79 | 0.7 | 4.48 | -0.01 | 0 | 1.43 | 4.69 | 8.84 | -12.73 | 7.05 | -7.24 | 0.82 | -4.65 | 0 | 0 | 100.25 | -6.59 |
| 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) | 4.73 | 0 | -11.75 | -0.42 | 4.55 | -167.74 | -0.68 | 76.87 | 32.67 | -0.15 | -400.0 | 0.0 | 4.31 | 1079.55 | -27.93 | 1.25 | 443.48 | 594.44 | 0 | 0 | 0 | 9.29 | 408.75 | 580.51 | 2.0 | 9.89 | 3.63 | 1.69 | 55.05 | 22.46 | 0.57 | -1.72 | -6.56 | 0 | 0 | 0 | 209.29 | 0 | -22.3 |
| 24Q3 (19) | 0 | -100.0 | -100.0 | -0.44 | 73.17 | -15.79 | -2.94 | -600.0 | 51.88 | 0.05 | 119.23 | -66.67 | -0.44 | -136.97 | -109.87 | 0.23 | -23.33 | -46.51 | 0 | 0 | 0 | 1.83 | -26.25 | -48.34 | 1.82 | 35.82 | 8.33 | 1.09 | 3.81 | -12.1 | 0.58 | 1.75 | 1.75 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (18) | 2.83 | 117.69 | 31.63 | -1.64 | -1071.43 | -35.54 | -0.42 | 86.09 | 0 | -0.26 | -176.47 | 50.0 | 1.19 | 2.59 | 26.6 | 0.3 | 114.29 | -81.13 | 0 | 0 | 0 | 2.48 | 107.74 | -80.77 | 1.34 | -11.84 | -19.76 | 1.05 | -5.41 | -7.08 | 0.57 | -1.72 | 5.56 | 0 | 0 | -100.0 | 174.69 | 127.1 | 36.5 |
| 24Q1 (17) | 1.3 | -75.75 | 175.58 | -0.14 | -122.58 | 87.93 | -3.02 | -199.01 | -371.88 | 0.34 | 326.67 | 0.0 | 1.16 | -80.6 | 140.28 | 0.14 | -22.22 | 27.27 | 0 | 0 | 0 | 1.19 | -12.69 | 50.02 | 1.52 | -21.24 | -41.54 | 1.11 | -19.57 | -41.88 | 0.58 | -4.92 | 9.43 | 0 | 0 | -100.0 | 76.92 | -71.44 | 209.57 |
| 23Q4 (16) | 5.36 | 10.74 | 272.22 | 0.62 | 263.16 | 542.86 | -1.01 | 83.47 | 71.06 | -0.15 | -200.0 | -400.0 | 5.98 | 34.08 | 360.0 | 0.18 | -58.14 | 5.88 | 0 | 0 | 0 | 1.36 | -61.38 | 21.46 | 1.93 | 14.88 | -27.72 | 1.38 | 11.29 | -39.47 | 0.61 | 7.02 | 12.96 | 0 | 0 | -100.0 | 269.35 | 0.73 | 429.34 |
| 23Q3 (15) | 4.84 | 125.12 | 173.45 | -0.38 | 68.6 | -58.33 | -6.11 | 0 | -172.77 | 0.15 | 128.85 | -34.78 | 4.46 | 374.47 | 191.5 | 0.43 | -72.96 | 65.38 | 0 | 0 | 0 | 3.53 | -72.56 | 85.9 | 1.68 | 0.6 | -28.81 | 1.24 | 9.73 | -39.22 | 0.57 | 5.56 | 7.55 | 0 | -100.0 | -100.0 | 267.40 | 108.95 | 289.77 |
| 23Q2 (14) | 2.15 | 225.0 | 207.14 | -1.21 | -4.31 | -908.33 | 0 | 100.0 | 100.0 | -0.52 | -252.94 | 0 | 0.94 | 132.64 | 62.07 | 1.59 | 1345.45 | 1123.08 | 0 | 0 | 0 | 12.87 | 1521.02 | 1177.55 | 1.67 | -35.77 | -4.02 | 1.13 | -40.84 | -30.25 | 0.54 | 1.89 | 1.89 | 0.01 | 0.0 | 0.0 | 127.98 | 282.29 | 294.9 |
| 23Q1 (13) | -1.72 | -219.44 | -605.88 | -1.16 | -728.57 | -163.64 | -0.64 | 81.66 | -18.52 | 0.34 | 580.0 | 209.68 | -2.88 | -321.54 | -2780.0 | 0.11 | -35.29 | -68.57 | 0 | 0 | 0 | 0.79 | -29.31 | -72.02 | 2.6 | -2.62 | 49.43 | 1.91 | -16.23 | 40.44 | 0.53 | -1.85 | -1.85 | 0.01 | 0.0 | 0.0 | -70.20 | -237.97 | -494.38 |
| 22Q4 (12) | 1.44 | -18.64 | -88.71 | -0.14 | 41.67 | 95.32 | -3.49 | -55.8 | -24.64 | 0.05 | -78.26 | -80.0 | 1.3 | -15.03 | -86.68 | 0.17 | -34.62 | -94.99 | 0 | 0 | -100.0 | 1.12 | -40.88 | -95.22 | 2.67 | 13.14 | 17.11 | 2.28 | 11.76 | 18.75 | 0.54 | 1.89 | -1.82 | 0.01 | 0.0 | 0.0 | 50.88 | -25.83 | -90.1 |
| 22Q3 (11) | 1.77 | 152.86 | -58.45 | -0.24 | -100.0 | 62.5 | -2.24 | -224.64 | 43.0 | 0.23 | 0 | 291.67 | 1.53 | 163.79 | -57.73 | 0.26 | 100.0 | -3.7 | 0 | 0 | 100.0 | 1.90 | 88.6 | -10.6 | 2.36 | 35.63 | 18.59 | 2.04 | 25.93 | 41.67 | 0.53 | 0.0 | -5.36 | 0.01 | 0.0 | 0.0 | 68.60 | 111.69 | -67.63 |
| 22Q2 (10) | 0.7 | 105.88 | -64.29 | -0.12 | 72.73 | 82.61 | -0.69 | -27.78 | 36.7 | 0 | 100.0 | -100.0 | 0.58 | 680.0 | -54.33 | 0.13 | -62.86 | -80.0 | 0 | 0 | 100.0 | 1.01 | -64.5 | -81.07 | 1.74 | 0.0 | -3.33 | 1.62 | 19.12 | 23.66 | 0.53 | -1.85 | 12.77 | 0.01 | 0.0 | 0.0 | 32.41 | 82.05 | -70.4 |
| 22Q1 (9) | 0.34 | -97.33 | -88.59 | -0.44 | 85.28 | 55.1 | -0.54 | 80.71 | 72.73 | -0.31 | -224.0 | -55.0 | -0.1 | -101.02 | -105.0 | 0.35 | -89.68 | -65.69 | 0 | -100.0 | 0 | 2.84 | -87.93 | -65.74 | 1.74 | -23.68 | -12.56 | 1.36 | -29.17 | -20.0 | 0.54 | -1.82 | 3.85 | 0.01 | 0.0 | 0.0 | 17.80 | -96.54 | -86.68 |
| 21Q4 (8) | 12.75 | 199.3 | 189.77 | -2.99 | -367.19 | -221.51 | -2.8 | 28.75 | -12.0 | 0.25 | 308.33 | 2400.0 | 9.76 | 169.61 | 181.27 | 3.39 | 1155.56 | 245.92 | 0.35 | 200.0 | 0 | 23.53 | 1006.56 | 228.39 | 2.28 | 14.57 | 5.56 | 1.92 | 33.33 | 57.38 | 0.55 | -1.79 | 25.0 | 0.01 | 0.0 | 0.0 | 514.11 | 142.57 | 95.13 |
| 21Q3 (7) | 4.26 | 117.35 | -50.92 | -0.64 | 7.25 | 43.36 | -3.93 | -260.55 | 43.86 | -0.12 | -340.0 | -400.0 | 3.62 | 185.04 | -52.05 | 0.27 | -58.46 | -74.29 | -0.35 | -1650.0 | 0 | 2.13 | -60.06 | -75.3 | 1.99 | 10.56 | -2.93 | 1.44 | 9.92 | -12.2 | 0.56 | 19.15 | 43.59 | 0.01 | 0.0 | 0.0 | 211.94 | 93.56 | -50.19 |
| 21Q2 (6) | 1.96 | -34.23 | 125.29 | -0.69 | 29.59 | -107.59 | -1.09 | 44.95 | -34.57 | 0.05 | 125.0 | 400.0 | 1.27 | -36.5 | -5.22 | 0.65 | -36.27 | 4.84 | -0.02 | 0 | 0 | 5.32 | -35.75 | -7.01 | 1.8 | -9.55 | 221.43 | 1.31 | -22.94 | -85.6 | 0.47 | -9.62 | 17.5 | 0.01 | 0.0 | 0.0 | 109.50 | -18.06 | 234.36 |
| 21Q1 (5) | 2.98 | -32.27 | 255.21 | -0.98 | -5.38 | -183.76 | -1.98 | 20.8 | -325.0 | -0.2 | -2100.0 | -500.0 | 2.0 | -42.36 | 366.67 | 1.02 | 4.08 | 251.72 | 0 | 0 | 0 | 8.29 | 15.67 | 229.44 | 1.99 | -7.87 | 50.76 | 1.7 | 39.34 | -43.71 | 0.52 | 18.18 | 36.84 | 0.01 | 0.0 | 0 | 133.63 | -49.28 | 336.64 |
| 20Q4 (4) | 4.4 | -49.31 | 0.0 | -0.93 | 17.7 | 0.0 | -2.5 | 64.29 | 0.0 | 0.01 | -75.0 | 0.0 | 3.47 | -54.04 | 0.0 | 0.98 | -6.67 | 0.0 | 0 | 0 | 0.0 | 7.16 | -16.76 | 0.0 | 2.16 | 5.37 | 0.0 | 1.22 | -25.61 | 0.0 | 0.44 | 12.82 | 0.0 | 0.01 | 0.0 | 0.0 | 263.47 | -38.08 | 0.0 |
| 20Q3 (3) | 8.68 | 212.0 | 0.0 | -1.13 | -112.43 | 0.0 | -7.0 | -764.2 | 0.0 | 0.04 | 300.0 | 0.0 | 7.55 | 463.43 | 0.0 | 1.05 | 69.35 | 0.0 | 0 | 0 | 0.0 | 8.61 | 50.34 | 0.0 | 2.05 | 266.07 | 0.0 | 1.64 | -81.98 | 0.0 | 0.39 | -2.5 | 0.0 | 0.01 | 0.0 | 0.0 | 425.49 | 622.12 | 0.0 |
| 20Q2 (2) | -7.75 | -303.65 | 0.0 | 9.09 | 676.92 | 0.0 | -0.81 | -192.05 | 0.0 | 0.01 | -80.0 | 0.0 | 1.34 | 278.67 | 0.0 | 0.62 | 113.79 | 0.0 | 0 | 0 | 0.0 | 5.72 | 127.61 | 0.0 | 0.56 | -57.58 | 0.0 | 9.1 | 201.32 | 0.0 | 0.4 | 5.26 | 0.0 | 0.01 | 0 | 0.0 | -81.49 | -44.31 | 0.0 |
| 20Q1 (1) | -1.92 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.52 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 3.02 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -56.47 | 0.0 | 0.0 |
