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) | 28.42 | -33.88 | -34.97 | 0 | -10.61 | 0 | 0.28 | 0 | -6.55 | 0 | 5.83 | 26.46 | -0.08 | 0 | 3.27 | 18.63 | 24.9 | -0.56 | 18.48 | -0.54 | 4.17 | 12.1 | 1.01 | 34.67 | 120.12 | -35.58 |
| 2023 (9) | 42.98 | 182.76 | -13.25 | 0 | -31.22 | 0 | -0.39 | 0 | 29.73 | 21.5 | 4.61 | -28.97 | 0 | 0 | 2.76 | -23.42 | 25.04 | -47.21 | 18.58 | -48.53 | 3.72 | 4.49 | 0.75 | 56.25 | 186.46 | 392.41 |
| 2022 (8) | 15.2 | -81.95 | 9.27 | 0 | -48.75 | 0 | -1.25 | 0 | 24.47 | -36.52 | 6.49 | -22.37 | 0 | 0 | 3.60 | -4.16 | 47.43 | -41.85 | 36.1 | -39.89 | 3.56 | 11.6 | 0.48 | 14.29 | 37.87 | -71.37 |
| 2021 (7) | 84.22 | 176.95 | -45.67 | 0 | -14.7 | 0 | 8.44 | 837.78 | 38.55 | 87.96 | 8.36 | 117.14 | 0 | 0 | 3.76 | 34.69 | 81.57 | 242.3 | 60.06 | 333.65 | 3.19 | 9.25 | 0.42 | 27.27 | 132.28 | -25.62 |
| 2020 (6) | 30.41 | -10.69 | -9.9 | 0 | 6.34 | 0 | 0.9 | 0 | 20.51 | 9.45 | 3.85 | 50.39 | 0 | 0 | 2.79 | 50.37 | 23.83 | 14.24 | 13.85 | 12.51 | 2.92 | 14.06 | 0.33 | 3.12 | 177.84 | -20.67 |
| 2019 (5) | 34.05 | 226.78 | -15.31 | 0 | -9.69 | 0 | 0 | 0 | 18.74 | 155.31 | 2.56 | 17.43 | 0 | 0 | 1.85 | -12.11 | 20.86 | 100.0 | 12.31 | 46.55 | 2.56 | 31.96 | 0.32 | 10.34 | 224.16 | 128.68 |
| 2018 (4) | 10.42 | 78.12 | -3.08 | 0 | -1.08 | 0 | -0.01 | 0 | 7.34 | 114.62 | 2.18 | 11.79 | 0 | 0 | 2.11 | 2.06 | 10.43 | 22.13 | 8.4 | -3.78 | 1.94 | 15.48 | 0.29 | 20.83 | 98.02 | 78.45 |
| 2017 (3) | 5.85 | -47.77 | -2.43 | 0 | -9.73 | 0 | 0.4 | -60.78 | 3.42 | -71.55 | 1.95 | -25.0 | 0 | 0 | 2.07 | -18.96 | 8.54 | -31.46 | 8.73 | -16.22 | 1.68 | 11.26 | 0.24 | 41.18 | 54.93 | -40.66 |
| 2016 (2) | 11.2 | -18.01 | 0.82 | 0 | -8.39 | 0 | 1.02 | 0 | 12.02 | 6.28 | 2.6 | 64.56 | 0 | 0 | 2.55 | 49.64 | 12.46 | 29.39 | 10.42 | 24.79 | 1.51 | -1.31 | 0.17 | 13.33 | 92.56 | -32.04 |
| 2015 (1) | 13.66 | 15.76 | -2.35 | 0 | -5.98 | 0 | -0.21 | 0 | 11.31 | 2727.5 | 1.58 | -2.47 | 0 | 0 | 1.71 | -20.06 | 9.63 | 28.74 | 8.35 | 17.28 | 1.53 | 6.25 | 0.15 | -16.67 | 136.19 | 0.87 |
| 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) | 8.78 | -19.0 | -25.28 | -42.11 | -925.69 | -444.76 | 8.49 | 162.06 | 346.84 | 0.47 | -21.67 | 27.03 | -33.33 | -309.1 | -929.1 | 2.19 | 78.05 | 85.59 | 0 | 0 | 0 | 4.74 | 80.59 | 81.33 | 5.46 | -15.61 | -19.94 | 4.2 | -9.29 | -2.33 | 1.1 | 3.77 | 18.28 | 0.25 | -7.41 | 8.7 | 158.20 | -13.02 | -26.49 |
| 24Q3 (19) | 10.84 | 867.86 | 31.55 | 5.1 | 158.82 | 132.78 | -13.68 | -194.19 | 52.37 | 0.6 | 175.95 | 300.0 | 15.94 | 311.13 | 317.76 | 1.23 | -24.07 | -8.89 | 0 | 0 | 0 | 2.63 | -29.04 | -18.25 | 6.47 | -3.14 | -7.17 | 4.63 | -12.81 | -14.26 | 1.06 | 1.92 | 13.98 | 0.27 | 8.0 | 28.57 | 181.88 | 971.79 | 44.36 |
| 24Q2 (18) | 1.12 | -85.42 | -86.54 | -8.67 | -181.03 | -368.42 | -4.65 | -511.84 | -28.45 | -0.79 | -7800.0 | 49.68 | -7.55 | -141.08 | -165.37 | 1.62 | 105.06 | 84.09 | 0 | 100.0 | 0 | 3.70 | 94.38 | 85.48 | 6.68 | 6.2 | -9.49 | 5.31 | 22.63 | -10.15 | 1.04 | 7.22 | 11.83 | 0.25 | 4.17 | 56.25 | 16.97 | -87.76 | -85.72 |
| 24Q1 (17) | 7.68 | -34.64 | -47.65 | 10.7 | 238.42 | 57.12 | -0.76 | -140.0 | 1.3 | -0.01 | -102.7 | -100.89 | 18.38 | 357.21 | -14.43 | 0.79 | -33.05 | -34.17 | -0.08 | 0 | 0 | 1.90 | -27.21 | -42.86 | 6.29 | -7.77 | 62.53 | 4.33 | 0.7 | 45.79 | 0.97 | 4.3 | 4.3 | 0.24 | 4.35 | 71.43 | 138.63 | -35.58 | -61.82 |
| 23Q4 (16) | 11.75 | 42.6 | 28.84 | -7.73 | 50.32 | 10.22 | 1.9 | 106.62 | 1683.33 | 0.37 | 223.33 | -82.71 | 4.02 | 154.92 | 688.24 | 1.18 | -12.59 | 122.64 | 0 | 0 | 0 | 2.62 | -18.58 | 89.08 | 6.82 | -2.15 | 44.49 | 4.3 | -20.37 | 16.53 | 0.93 | 0.0 | 2.2 | 0.23 | 9.52 | 64.29 | 215.20 | 70.8 | 11.85 |
| 23Q3 (15) | 8.24 | -0.96 | 459.83 | -15.56 | -581.73 | -467.88 | -28.72 | -693.37 | 28.73 | -0.3 | 80.89 | 82.04 | -7.32 | -163.38 | -45.53 | 1.35 | 53.41 | 125.0 | 0 | 0 | 0 | 3.21 | 61.0 | 117.72 | 6.97 | -5.56 | -20.16 | 5.4 | -8.63 | -26.03 | 0.93 | 0.0 | 3.33 | 0.21 | 31.25 | 75.0 | 125.99 | 6.0 | 557.76 |
| 23Q2 (14) | 8.32 | -43.29 | 188.6 | 3.23 | -52.57 | -84.37 | -3.62 | -370.13 | 63.84 | -1.57 | -240.18 | 63.66 | 11.55 | -46.23 | 2.39 | 0.88 | -26.67 | -78.43 | 0 | 0 | 0 | 2.00 | -40.12 | -77.81 | 7.38 | 90.7 | -49.1 | 5.91 | 98.99 | -45.98 | 0.93 | 0.0 | 2.2 | 0.16 | 14.29 | 45.45 | 118.86 | -67.27 | 251.39 |
| 23Q1 (13) | 14.67 | 60.86 | -17.45 | 6.81 | 179.09 | 13720.0 | -0.77 | -541.67 | -145.83 | 1.12 | -47.66 | -56.92 | 21.48 | 4111.76 | 21.22 | 1.2 | 126.42 | -6.98 | 0 | 0 | 0 | 3.33 | 140.88 | 44.51 | 3.87 | -18.01 | -80.13 | 2.97 | -19.51 | -79.06 | 0.93 | 2.2 | 12.05 | 0.14 | 0.0 | 27.27 | 363.12 | 88.73 | 208.97 |
| 22Q4 (12) | 9.12 | 498.25 | -57.89 | -8.61 | -214.23 | 59.08 | -0.12 | 99.7 | 83.33 | 2.14 | 228.14 | 275.44 | 0.51 | 110.14 | -17.74 | 0.53 | -11.67 | -40.45 | 0 | 0 | 0 | 1.38 | -6.25 | -5.29 | 4.72 | -45.93 | -79.83 | 3.69 | -49.45 | -79.21 | 0.91 | 1.11 | 15.19 | 0.14 | 16.67 | 40.0 | 192.41 | 799.04 | 65.58 |
| 22Q3 (11) | -2.29 | 75.61 | -107.52 | -2.74 | -113.26 | 83.33 | -40.3 | -302.6 | -147.24 | -1.67 | 61.34 | -122.45 | -5.03 | -144.59 | -135.9 | 0.6 | -85.29 | -54.89 | 0 | 0 | 0 | 1.48 | -83.59 | -26.93 | 8.73 | -39.79 | -66.22 | 7.3 | -33.27 | -61.25 | 0.9 | -1.1 | 12.5 | 0.12 | 9.09 | 33.33 | -27.52 | 64.94 | -117.83 |
| 22Q2 (10) | -9.39 | -152.84 | -147.45 | 20.67 | 41440.0 | 261.36 | -10.01 | -695.83 | -427.12 | -4.32 | -266.15 | -2641.18 | 11.28 | -36.34 | -55.78 | 4.08 | 216.28 | 537.5 | 0 | 0 | 0 | 8.99 | 289.96 | 677.73 | 14.5 | -25.56 | -30.79 | 10.94 | -22.85 | -29.87 | 0.91 | 9.64 | 13.75 | 0.11 | 0.0 | 0.0 | -78.51 | -166.8 | -165.5 |
| 22Q1 (9) | 17.77 | -17.96 | 44.24 | -0.05 | 99.76 | 99.64 | 1.68 | 333.33 | 327.03 | 2.6 | 356.14 | 900.0 | 17.72 | 2758.06 | 1214.47 | 1.29 | 44.94 | -76.46 | 0 | 0 | 0 | 2.31 | 57.87 | -82.99 | 19.48 | -16.75 | 71.18 | 14.18 | -20.11 | 80.18 | 0.83 | 5.06 | 3.75 | 0.11 | 10.0 | 0.0 | 117.53 | 1.14 | -16.24 |
| 21Q4 (8) | 21.66 | -28.87 | 42.03 | -21.04 | -27.98 | -450.67 | -0.72 | 95.58 | 74.83 | 0.57 | -92.34 | 152.78 | 0.62 | -95.57 | -97.08 | 0.89 | -33.08 | -56.59 | 0 | 0 | 0 | 1.46 | -27.67 | -70.55 | 23.4 | -9.44 | 183.64 | 17.75 | -5.79 | 265.23 | 0.79 | -1.25 | 8.22 | 0.1 | 11.11 | 0.0 | 116.20 | -24.71 | -56.64 |
| 21Q3 (7) | 30.45 | 53.87 | 83.99 | -16.44 | -387.41 | -387.83 | -16.3 | -632.68 | 2.86 | 7.44 | 4276.47 | 304.35 | 14.01 | -45.08 | 6.3 | 1.33 | 107.81 | 125.42 | 0 | 0 | 0 | 2.02 | 74.65 | 33.08 | 25.84 | 23.34 | 313.44 | 18.84 | 20.77 | 496.2 | 0.8 | 0.0 | 8.11 | 0.09 | -18.18 | 12.5 | 154.33 | 28.75 | -62.89 |
| 21Q2 (6) | 19.79 | 60.63 | 761.87 | 5.72 | 141.12 | 143.17 | 3.06 | 513.51 | -87.31 | 0.17 | -34.62 | 194.44 | 25.51 | 1704.4 | 257.08 | 0.64 | -88.32 | 8.47 | 0 | 0 | 0 | 1.16 | -91.47 | -48.16 | 20.95 | 84.09 | 423.75 | 15.6 | 98.22 | 434.25 | 0.8 | 0.0 | 11.11 | 0.11 | 0.0 | 57.14 | 119.87 | -14.58 | 248.73 |
| 21Q1 (5) | 12.32 | -19.21 | 670.0 | -13.91 | -331.83 | -2059.15 | -0.74 | 74.13 | -140.0 | 0.26 | 124.07 | -16.13 | -1.59 | -107.48 | -168.83 | 5.48 | 167.32 | 783.87 | 0 | 0 | 0 | 13.55 | 173.27 | 586.24 | 11.38 | 37.94 | 113.51 | 7.87 | 61.93 | 170.45 | 0.8 | 9.59 | 9.59 | 0.11 | 10.0 | 57.14 | 140.32 | -47.64 | 225.36 |
| 20Q4 (4) | 15.25 | -7.85 | 0.0 | 6.0 | 278.04 | 0.0 | -2.86 | 82.96 | 0.0 | -1.08 | -158.7 | 0.0 | 21.25 | 61.23 | 0.0 | 2.05 | 247.46 | 0.0 | 0 | 0 | 0.0 | 4.96 | 226.86 | 0.0 | 8.25 | 32.0 | 0.0 | 4.86 | 53.8 | 0.0 | 0.73 | -1.35 | 0.0 | 0.1 | 25.0 | 0.0 | 268.01 | -35.55 | 0.0 |
| 20Q3 (3) | 16.55 | 653.51 | 0.0 | -3.37 | 74.57 | 0.0 | -16.78 | -169.57 | 0.0 | 1.84 | 1122.22 | 0.0 | 13.18 | 181.16 | 0.0 | 0.59 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.52 | -31.97 | 0.0 | 6.25 | 56.25 | 0.0 | 3.16 | 8.22 | 0.0 | 0.74 | 2.78 | 0.0 | 0.08 | 14.29 | 0.0 | 415.83 | 615.96 | 0.0 |
| 20Q2 (2) | -2.99 | -286.88 | 0.0 | -13.25 | -1966.2 | 0.0 | 24.12 | 1203.78 | 0.0 | -0.18 | -158.06 | 0.0 | -16.24 | -803.03 | 0.0 | 0.59 | -4.84 | 0.0 | 0 | 0 | 0.0 | 2.23 | 12.93 | 0.0 | 4.0 | -24.95 | 0.0 | 2.92 | 0.34 | 0.0 | 0.72 | -1.37 | 0.0 | 0.07 | 0.0 | 0.0 | -80.59 | -286.87 | 0.0 |
| 20Q1 (1) | 1.6 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 5.33 | 0.0 | 0.0 | 2.91 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 43.13 | 0.0 | 0.0 |
