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) | -0.82 | 0 | -23.38 | 0 | 27.59 | 6170.45 | 0.2 | 0 | -24.2 | 0 | 1.52 | 60.0 | -0.59 | 0 | 3.17 | 28.43 | -12.04 | 0 | -10.23 | 0 | 1.88 | -2.08 | 7.18 | 151.05 | 0.00 | 0 |
| 2023 (9) | 0.56 | 0 | 2.35 | 0 | 0.44 | -95.93 | -1.54 | 0 | 2.91 | 0 | 0.95 | 120.93 | 0.18 | 800.0 | 2.47 | 88.79 | -11.45 | 0 | -7.22 | 0 | 1.92 | 41.18 | 2.86 | 140.34 | 0.00 | 0 |
| 2022 (8) | -17.47 | 0 | -1.23 | 0 | 10.82 | 0 | 0.2 | 0 | -18.7 | 0 | 0.43 | -8.51 | 0.02 | 0 | 1.31 | -4.23 | -9.62 | 0 | -8.53 | 0 | 1.36 | 40.21 | 1.19 | 271.88 | 0.00 | 0 |
| 2021 (7) | -7.38 | 0 | 26.55 | 0 | -11.22 | 0 | -0.25 | 0 | 19.17 | 0 | 0.47 | -43.37 | -0.03 | 0 | 1.37 | 2.37 | -3.0 | 0 | -2.16 | 0 | 0.97 | 24.36 | 0.32 | -15.79 | 0.00 | 0 |
| 2020 (6) | 6.04 | -59.02 | -13.91 | 0 | -8.42 | 0 | -1.29 | 0 | -7.87 | 0 | 0.83 | 84.44 | 0 | 0 | 1.33 | 118.05 | 8.51 | -22.85 | 6.33 | -26.65 | 0.78 | 30.0 | 0.38 | -11.63 | 80.64 | -47.15 |
| 2019 (5) | 14.74 | 62.87 | -4.92 | 0 | -2.91 | 0 | 1.51 | 29.06 | 9.82 | -18.23 | 0.45 | 114.29 | 0 | 0 | 0.61 | 72.09 | 11.03 | 51.93 | 8.63 | 28.61 | 0.6 | 275.0 | 0.43 | 72.0 | 152.59 | 20.05 |
| 2018 (4) | 9.05 | 52.61 | 2.96 | 0 | 1.18 | 25.53 | 1.17 | 32.95 | 12.01 | 491.63 | 0.21 | -25.0 | 0 | 0 | 0.36 | -39.94 | 7.26 | -6.56 | 6.71 | 13.15 | 0.16 | 14.29 | 0.25 | 13.64 | 127.11 | 34.82 |
| 2017 (3) | 5.93 | 0 | -3.9 | 0 | 0.94 | -66.9 | 0.88 | 193.33 | 2.03 | 0 | 0.28 | 55.56 | 0 | 0 | 0.59 | -45.0 | 7.77 | 471.32 | 5.93 | 420.18 | 0.14 | -6.67 | 0.22 | 266.67 | 94.28 | 0 |
| 2016 (2) | -1.32 | 0 | -2.82 | 0 | 2.84 | -62.33 | 0.3 | -3.23 | -4.14 | 0 | 0.18 | 5.88 | 0 | 0 | 1.08 | -66.2 | 1.36 | 0 | 1.14 | 0 | 0.15 | 25.0 | 0.06 | 200.0 | -97.78 | 0 |
| 2015 (1) | -1.46 | 0 | 1.07 | 0 | 7.54 | 19.49 | 0.31 | 19.23 | -0.39 | 0 | 0.17 | 13.33 | 0 | 0 | 3.18 | -90.45 | -0.63 | 0 | -0.9 | 0 | 0.12 | 140.0 | 0.02 | 100.0 | 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) | 4.44 | 174.25 | 382.61 | -4.98 | 75.98 | -236.49 | 2.43 | -90.19 | 19.7 | 0.19 | 416.67 | 111.95 | -0.54 | 97.98 | 3.57 | 0.79 | 338.89 | 163.33 | -0.26 | 18.75 | -750.0 | 5.00 | 245.89 | 87.71 | -4.77 | -92.34 | -84.88 | -5.35 | -140.99 | -135.68 | 0.46 | -2.13 | -8.0 | 3.15 | 57.5 | 257.95 | 0.00 | 100.0 | 0 |
| 24Q3 (19) | -5.98 | -471.43 | -437.85 | -20.73 | -615.67 | -903.49 | 24.78 | 2066.67 | 1908.76 | -0.06 | -100.0 | -500.0 | -26.71 | -574.42 | -714.02 | 0.18 | -10.0 | -18.18 | -0.32 | -633.33 | -277.78 | 1.44 | -31.31 | -37.82 | -2.48 | 4.62 | 16.78 | -2.22 | -31.36 | 4.31 | 0.47 | 0.0 | 2.17 | 2.0 | 92.31 | 198.51 | -2392.00 | 0 | 0 |
| 24Q2 (18) | 1.61 | 282.95 | 705.0 | 4.02 | 337.87 | 83.56 | -1.26 | -176.36 | -14.55 | -0.03 | -130.0 | -114.29 | 5.63 | 319.07 | 135.56 | 0.2 | -41.18 | -39.39 | 0.06 | 185.71 | 0 | 2.10 | -37.16 | -46.09 | -2.6 | -18.72 | 19.0 | -1.69 | -74.23 | 3.98 | 0.47 | 0.0 | -7.84 | 1.04 | 6.12 | 52.94 | 0.00 | 100.0 | 0 |
| 24Q1 (17) | -0.88 | -195.65 | 62.39 | -1.69 | -14.19 | -79.79 | 1.65 | -18.72 | 87.5 | 0.1 | 106.29 | 162.5 | -2.57 | -358.93 | 21.65 | 0.34 | 13.33 | 240.0 | -0.07 | -275.0 | -40.0 | 3.35 | 25.72 | 211.22 | -2.19 | 15.12 | 18.28 | -0.97 | 57.27 | -11.49 | 0.47 | -6.0 | 4.44 | 0.98 | 11.36 | 55.56 | -183.33 | 0 | 83.55 |
| 23Q4 (16) | 0.92 | -48.02 | 142.4 | -1.48 | -157.36 | -436.36 | 2.03 | 248.18 | 21.56 | -1.59 | -15800.0 | -541.67 | -0.56 | -112.87 | 67.63 | 0.3 | 36.36 | 87.5 | 0.04 | -77.78 | -84.62 | 2.66 | 14.58 | 40.75 | -2.58 | 13.42 | 27.93 | -2.27 | 2.16 | 17.15 | 0.5 | 8.7 | 11.11 | 0.88 | 31.34 | 20.55 | 0.00 | 0 | 0 |
| 23Q3 (15) | 1.77 | 785.0 | 127.23 | 2.58 | 17.81 | -80.14 | -1.37 | -24.55 | 22.16 | -0.01 | -104.76 | 75.0 | 4.35 | 82.01 | -32.97 | 0.22 | -33.33 | 100.0 | 0.18 | 0 | 181.82 | 2.32 | -40.44 | 67.9 | -2.98 | 7.17 | 11.83 | -2.32 | -31.82 | 7.94 | 0.46 | -9.8 | 4.55 | 0.67 | -1.47 | 139.29 | 0.00 | 0 | 0 |
| 23Q2 (14) | 0.2 | 108.55 | 102.92 | 2.19 | 332.98 | 113.54 | -1.1 | -225.0 | -113.08 | 0.21 | 231.25 | 75.0 | 2.39 | 172.87 | 110.38 | 0.33 | 230.0 | 153.85 | 0 | 100.0 | 100.0 | 3.90 | 262.77 | 119.34 | -3.21 | -19.78 | -50.0 | -1.76 | -102.3 | 45.68 | 0.51 | 13.33 | 112.5 | 0.68 | 7.94 | 655.56 | 0.00 | 100.0 | 0 |
| 23Q1 (13) | -2.34 | -7.83 | -19.39 | -0.94 | -313.64 | -161.84 | 0.88 | -47.31 | -64.8 | -0.16 | -144.44 | 33.33 | -3.28 | -89.6 | -645.45 | 0.1 | -37.5 | 233.33 | -0.05 | -119.23 | 0 | 1.08 | -43.15 | 228.67 | -2.68 | 25.14 | -415.38 | -0.87 | 68.25 | -2800.0 | 0.45 | 0.0 | 95.65 | 0.63 | -13.7 | 687.5 | -1114.29 | 0 | -59.18 |
| 22Q4 (12) | -2.17 | 66.62 | -222.6 | 0.44 | -96.61 | 102.15 | 1.67 | 194.89 | 1770.0 | 0.36 | 1000.0 | 260.0 | -1.73 | -126.66 | 90.74 | 0.16 | 45.45 | 60.0 | 0.26 | 218.18 | 766.67 | 1.89 | 36.69 | 53.38 | -3.58 | -5.92 | -306.82 | -2.74 | -8.73 | -602.56 | 0.45 | 2.27 | 87.5 | 0.73 | 160.71 | 630.0 | 0.00 | 0 | 0 |
| 22Q3 (11) | -6.5 | 4.97 | -64.56 | 12.99 | 180.28 | 617.53 | -1.76 | -120.93 | 83.25 | -0.04 | -133.33 | -103.17 | 6.49 | 128.19 | 200.46 | 0.11 | -15.38 | 450.0 | -0.22 | -2100.0 | -340.0 | 1.38 | -22.2 | 463.84 | -3.38 | -57.94 | -454.1 | -2.52 | 22.22 | -404.0 | 0.44 | 83.33 | 76.0 | 0.28 | 211.11 | 250.0 | 0.00 | 0 | 0 |
| 22Q2 (10) | -6.84 | -248.98 | -117.14 | -16.18 | -1164.47 | -133.13 | 8.41 | 236.4 | 1749.02 | 0.12 | 150.0 | 144.44 | -23.02 | -5131.82 | -150.38 | 0.13 | 333.33 | -38.1 | -0.01 | 0 | 0 | 1.78 | 443.59 | -37.93 | -2.14 | -311.54 | -53.96 | -3.24 | -10700.0 | -68.75 | 0.24 | 4.35 | -4.0 | 0.09 | 12.5 | 28.57 | 0.00 | 100.0 | 0 |
| 22Q1 (9) | -1.96 | -210.73 | 4.39 | 1.52 | 107.43 | 120.29 | 2.5 | 2600.0 | 2372.73 | -0.24 | -340.0 | 82.09 | -0.44 | 97.65 | 67.65 | 0.03 | -70.0 | -80.0 | 0 | -100.0 | 0 | 0.33 | -73.47 | -76.36 | -0.52 | 40.91 | -300.0 | -0.03 | 92.31 | -104.62 | 0.23 | -4.17 | -4.17 | 0.08 | -20.0 | 14.29 | -700.00 | 0 | -227.8 |
| 21Q4 (8) | 1.77 | 144.81 | -33.96 | -20.46 | -715.14 | -434.31 | -0.1 | 99.05 | 87.34 | 0.1 | -92.06 | 104.41 | -18.69 | -189.32 | -312.39 | 0.1 | 400.0 | -60.0 | 0.03 | 160.0 | 0 | 1.23 | 402.47 | -40.91 | -0.88 | -44.26 | -500.0 | -0.39 | 22.0 | -1075.0 | 0.24 | -4.0 | 9.09 | 0.1 | 25.0 | 25.0 | 0.00 | 0 | -100.0 |
| 21Q3 (7) | -3.95 | -25.4 | -188.76 | -2.51 | -105.14 | -492.19 | -10.51 | -1960.78 | 45.8 | 1.26 | 566.67 | -39.71 | -6.46 | -114.14 | -226.92 | 0.02 | -90.48 | -92.31 | -0.05 | 0 | 0 | 0.25 | -91.43 | -82.51 | -0.61 | 56.12 | -119.37 | -0.5 | 73.96 | -122.32 | 0.25 | 0.0 | 25.0 | 0.08 | 14.29 | -20.0 | 0.00 | 0 | -100.0 |
| 21Q2 (6) | -3.15 | -53.66 | -170.79 | 48.84 | 6978.26 | 415.71 | -0.51 | -363.64 | -103.68 | -0.27 | 79.85 | -132.53 | 45.69 | 3459.56 | 514.61 | 0.21 | 40.0 | 0.0 | 0 | 0 | 0 | 2.86 | 107.04 | 106.68 | -1.39 | -969.23 | -157.44 | -1.92 | -395.38 | -212.94 | 0.25 | 4.17 | 31.58 | 0.07 | 0.0 | -30.0 | 0.00 | 100.0 | -100.0 |
| 21Q1 (5) | -2.05 | -176.49 | 62.93 | 0.69 | -88.73 | 113.24 | -0.11 | 86.08 | 94.74 | -1.34 | 40.97 | 30.93 | -1.36 | -115.45 | 87.34 | 0.15 | -40.0 | 36.36 | 0 | 0 | 0 | 1.38 | -33.69 | 108.57 | -0.13 | -159.09 | -104.78 | 0.65 | 1525.0 | -72.34 | 0.24 | 9.09 | 33.33 | 0.07 | -12.5 | -30.0 | -213.54 | -127.09 | -1.56 |
| 20Q4 (4) | 2.68 | -39.78 | 0.0 | 6.12 | 856.25 | 0.0 | -0.79 | 95.93 | 0.0 | -2.27 | -208.61 | 0.0 | 8.8 | 72.89 | 0.0 | 0.25 | -3.85 | 0.0 | 0 | 0 | 0.0 | 2.09 | 48.73 | 0.0 | 0.22 | -93.02 | 0.0 | 0.04 | -98.21 | 0.0 | 0.22 | 10.0 | 0.0 | 0.08 | -20.0 | 0.0 | 788.24 | 349.91 | 0.0 |
| 20Q3 (3) | 4.45 | 0.0 | 0.0 | 0.64 | 104.14 | 0.0 | -19.39 | -240.0 | 0.0 | 2.09 | 151.81 | 0.0 | 5.09 | 146.19 | 0.0 | 0.26 | 23.81 | 0.0 | 0 | 0 | 0.0 | 1.40 | 1.23 | 0.0 | 3.15 | 30.17 | 0.0 | 2.24 | 31.76 | 0.0 | 0.2 | 5.26 | 0.0 | 0.1 | 0.0 | 0.0 | 175.20 | -21.65 | 0.0 |
| 20Q2 (2) | 4.45 | 180.47 | 0.0 | -15.47 | -196.93 | 0.0 | 13.85 | 762.68 | 0.0 | 0.83 | 142.78 | 0.0 | -11.02 | -2.61 | 0.0 | 0.21 | 90.91 | 0.0 | 0 | 0 | 0.0 | 1.39 | 108.93 | 0.0 | 2.42 | -11.03 | 0.0 | 1.7 | -27.66 | 0.0 | 0.19 | 5.56 | 0.0 | 0.1 | 0.0 | 0.0 | 223.62 | 206.35 | 0.0 |
| 20Q1 (1) | -5.53 | 0.0 | 0.0 | -5.21 | 0.0 | 0.0 | -2.09 | 0.0 | 0.0 | -1.94 | 0.0 | 0.0 | -10.74 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 2.72 | 0.0 | 0.0 | 2.35 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -210.27 | 0.0 | 0.0 |
