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) | 6.81 | 194.81 | -3.23 | 0 | -3.91 | 0 | 1.58 | 731.58 | 3.58 | 48.55 | 0.3 | 400.0 | 0 | 0 | 1.15 | 474.12 | 0.31 | -67.37 | 1.31 | -17.09 | 0.85 | -5.56 | 0.16 | -23.81 | 293.53 | 241.82 |
| 2023 (9) | 2.31 | 0 | 0.1 | 0 | -3.18 | 0 | 0.19 | 90.0 | 2.41 | 0 | 0.06 | -70.0 | 0 | 0 | 0.20 | -60.66 | 0.95 | -46.63 | 1.58 | -52.98 | 0.9 | -10.0 | 0.21 | -4.55 | 85.87 | 0 |
| 2022 (8) | -0.92 | 0 | -0.28 | 0 | -3.42 | 0 | 0.1 | 0 | -1.2 | 0 | 0.2 | -44.44 | 0 | 0 | 0.51 | -35.79 | 1.78 | -71.57 | 3.36 | -4.0 | 1.0 | -7.41 | 0.22 | 10.0 | -20.09 | 0 |
| 2021 (7) | 23.78 | 0 | 0.2 | 0 | -11.12 | 0 | -0.63 | 0 | 23.98 | 0 | 0.36 | 63.64 | -0.02 | 0 | 0.79 | 37.46 | 6.26 | 214.57 | 3.5 | 872.22 | 1.08 | -16.92 | 0.2 | 11.11 | 497.49 | 0 |
| 2020 (6) | -0.76 | 0 | -1.43 | 0 | -6.49 | 0 | 1.01 | 0 | -2.19 | 0 | 0.22 | -15.38 | 0 | 0 | 0.58 | 28.49 | 1.99 | -48.45 | 0.36 | -83.18 | 1.3 | 5.69 | 0.18 | 20.0 | -41.30 | 0 |
| 2019 (5) | 10.2 | 0 | 7.05 | -4.99 | -1.88 | 0 | -0.03 | 0 | 17.25 | 8525.0 | 0.26 | -29.73 | 0 | 0 | 0.45 | -15.99 | 3.86 | 5.46 | 2.14 | -43.83 | 1.23 | 21.78 | 0.15 | 50.0 | 289.77 | 0 |
| 2018 (4) | -7.22 | 0 | 7.42 | 0 | -5.65 | 0 | 0.06 | 0 | 0.2 | 0 | 0.37 | -49.32 | 0.01 | 0 | 0.54 | -69.5 | 3.66 | 140.79 | 3.81 | 38000.0 | 1.01 | 7.45 | 0.1 | -28.57 | -146.75 | 0 |
| 2017 (3) | -0.1 | 0 | -17.25 | 0 | 18.71 | 0 | -1.76 | 0 | -17.35 | 0 | 0.73 | -42.06 | -0.03 | 0 | 1.76 | -41.1 | 1.52 | -33.33 | 0.01 | -99.33 | 0.94 | 14.63 | 0.14 | -36.36 | -9.17 | 0 |
| 2016 (2) | 5.46 | -1.09 | -1.4 | 0 | -1.75 | 0 | 0.59 | -67.04 | 4.06 | -4.47 | 1.26 | 8.62 | -0.12 | 0 | 2.98 | -21.59 | 2.28 | 356.0 | 1.49 | 136.51 | 0.82 | 43.86 | 0.22 | 46.67 | 215.81 | -47.22 |
| 2015 (1) | 5.52 | 58.62 | -1.27 | 0 | -0.92 | 0 | 1.79 | 0 | 4.25 | 0 | 1.16 | -75.83 | -0.11 | 0 | 3.80 | -70.64 | 0.5 | -82.94 | 0.63 | -79.48 | 0.57 | 39.02 | 0.15 | 50.0 | 408.89 | 320.64 |
| 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) | 2.92 | 101.38 | 300.0 | -1.85 | -2742.86 | -760.71 | -0.22 | 86.5 | 69.86 | 1.44 | 596.55 | 620.0 | 1.07 | -29.61 | 5.94 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.16 | -39.41 | 12.54 | 0.1 | -79.17 | -82.14 | 0.44 | 4.76 | -15.38 | 0.21 | 0.0 | -4.55 | 0.05 | 25.0 | 0.0 | 417.14 | 92.75 | 351.43 |
| 24Q3 (19) | 1.45 | 952.94 | 33.03 | 0.07 | 104.93 | 800.0 | -1.63 | -340.54 | 29.74 | -0.29 | -193.55 | -625.0 | 1.52 | 195.6 | 40.74 | 0.02 | -92.31 | 100.0 | 0 | 0 | 0 | 0.27 | -93.09 | 97.58 | 0.48 | 54.84 | 0 | 0.42 | 7.69 | -19.23 | 0.21 | 0.0 | -8.7 | 0.04 | 0.0 | -20.0 | 216.42 | 914.75 | 58.84 |
| 24Q2 (18) | -0.17 | -106.51 | -113.49 | -1.42 | -4633.33 | -1928.57 | -0.37 | 77.98 | 43.08 | 0.31 | 158.33 | 138.46 | -1.59 | -161.63 | -233.61 | 0.26 | 1200.0 | 1200.0 | 0 | 0 | 0 | 3.89 | 1026.8 | 1328.44 | 0.31 | 153.45 | 203.33 | 0.39 | 550.0 | 587.5 | 0.21 | 0.0 | -8.7 | 0.04 | 0.0 | -20.0 | -26.56 | -103.15 | -104.22 |
| 24Q1 (17) | 2.61 | 257.53 | 438.96 | -0.03 | -110.71 | 70.0 | -1.68 | -130.14 | -423.08 | 0.12 | -40.0 | 233.33 | 2.58 | 155.45 | 396.55 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.35 | 138.69 | 43.35 | -0.58 | -203.57 | -184.06 | 0.06 | -88.46 | -90.48 | 0.21 | -4.55 | -4.55 | 0.04 | -20.0 | -33.33 | 841.94 | 811.14 | 1095.01 |
| 23Q4 (16) | 0.73 | -33.03 | 200.0 | 0.28 | 2900.0 | 1033.33 | -0.73 | 68.53 | -1.39 | 0.2 | 600.0 | -50.0 | 1.01 | -6.48 | 232.89 | 0.01 | 0.0 | -83.33 | 0 | 0 | 0 | 0.14 | 6.37 | -67.12 | 0.56 | 0 | -50.44 | 0.52 | 0.0 | -38.82 | 0.22 | -4.35 | -8.33 | 0.05 | 0.0 | -16.67 | 92.41 | -32.18 | 245.57 |
| 23Q3 (15) | 1.09 | -13.49 | 2080.0 | -0.01 | 85.71 | 92.31 | -2.32 | -256.92 | -38.92 | -0.04 | -130.77 | -106.35 | 1.08 | -9.24 | 1450.0 | 0.01 | -50.0 | -66.67 | 0 | 0 | -100.0 | 0.14 | -50.07 | -59.09 | 0 | 100.0 | -100.0 | 0.52 | 750.0 | -62.32 | 0.23 | 0.0 | -4.17 | 0.05 | 0.0 | 0.0 | 136.25 | -78.37 | 4450.75 |
| 23Q2 (14) | 1.26 | 263.64 | -17.65 | -0.07 | 30.0 | -150.0 | -0.65 | -225.0 | 24.42 | 0.13 | 244.44 | 118.31 | 1.19 | 236.78 | -28.74 | 0.02 | 0.0 | 200.0 | 0 | 0 | 0 | 0.27 | 13.08 | 218.94 | -0.3 | -143.48 | 9.09 | -0.08 | -112.7 | -150.0 | 0.23 | 4.55 | -11.54 | 0.05 | -16.67 | 0.0 | 630.00 | 844.55 | 93.53 |
| 23Q1 (13) | -0.77 | -5.48 | 56.25 | -0.1 | -233.33 | 61.54 | 0.52 | 172.22 | 405.88 | -0.09 | -122.5 | 59.09 | -0.87 | -14.47 | 56.93 | 0.02 | -66.67 | -84.62 | 0 | 0 | 100.0 | 0.24 | -45.26 | -85.51 | 0.69 | -38.94 | 38.0 | 0.63 | -25.88 | -35.05 | 0.22 | -8.33 | -15.38 | 0.06 | 0.0 | 0.0 | -84.62 | -33.3 | 37.98 |
| 22Q4 (12) | -0.73 | -1560.0 | -111.42 | -0.03 | 76.92 | 72.73 | -0.72 | 56.89 | 63.45 | 0.4 | -36.51 | 8.11 | -0.76 | -850.0 | -112.1 | 0.06 | 100.0 | -45.45 | 0 | -100.0 | 0 | 0.44 | 32.36 | -49.94 | 1.13 | 130.61 | -45.15 | 0.85 | -38.41 | -32.0 | 0.24 | 0.0 | -14.29 | 0.06 | 20.0 | 20.0 | -63.48 | -2220.17 | -115.7 |
| 22Q3 (11) | 0.05 | -96.73 | -98.61 | -0.13 | -192.86 | 35.0 | -1.67 | -94.19 | 57.72 | 0.63 | 188.73 | 303.23 | -0.08 | -104.79 | -102.35 | 0.03 | 250.0 | -76.92 | 0.12 | 0 | 700.0 | 0.33 | 245.18 | -73.49 | 0.49 | 248.48 | -62.6 | 1.38 | 762.5 | 74.68 | 0.24 | -7.69 | -11.11 | 0.05 | 0.0 | 0.0 | 2.99 | -99.08 | -99.08 |
| 22Q2 (10) | 1.53 | 186.93 | -77.95 | 0.14 | 153.85 | 182.35 | -0.86 | -405.88 | -253.57 | -0.71 | -222.73 | -42.0 | 1.67 | 182.67 | -75.33 | -0.02 | -115.38 | -166.67 | 0 | 100.0 | 0 | -0.23 | -113.78 | -206.15 | -0.33 | -166.0 | -115.28 | 0.16 | -83.51 | -85.05 | 0.26 | 0.0 | -3.7 | 0.05 | -16.67 | 0.0 | 325.53 | 338.6 | -34.8 |
| 22Q1 (9) | -1.76 | -127.54 | -125.73 | -0.26 | -136.36 | -137.68 | -0.17 | 91.37 | 97.04 | -0.22 | -159.46 | -10.0 | -2.02 | -132.17 | -126.83 | 0.13 | 18.18 | 62.5 | -0.12 | 0 | 0 | 1.66 | 89.06 | 77.88 | 0.5 | -75.73 | -30.56 | 0.97 | -22.4 | 155.26 | 0.26 | -7.14 | -3.7 | 0.06 | 20.0 | 20.0 | -136.43 | -133.73 | -113.96 |
| 21Q4 (8) | 6.39 | 77.01 | 88.5 | -0.11 | 45.0 | -101.49 | -1.97 | 50.13 | 77.04 | 0.37 | 219.35 | 152.86 | 6.28 | 84.16 | -41.74 | 0.11 | -15.38 | 375.0 | 0 | 100.0 | 0 | 0.88 | -29.93 | 380.72 | 2.06 | 57.25 | -20.16 | 1.25 | 58.23 | 23.76 | 0.28 | 3.7 | -15.15 | 0.05 | 0.0 | 0.0 | 404.43 | 24.35 | 65.83 |
| 21Q3 (7) | 3.61 | -47.98 | 453.92 | -0.2 | -17.65 | 95.55 | -3.95 | -805.36 | -2938.46 | -0.31 | 38.0 | -175.61 | 3.41 | -49.63 | 161.89 | 0.13 | 333.33 | -18.75 | -0.02 | 0 | 0 | 1.25 | 481.4 | -32.4 | 1.31 | -39.35 | 318.33 | 0.79 | -26.17 | 231.67 | 0.27 | 0.0 | -15.62 | 0.05 | 0.0 | 0.0 | 325.23 | -34.86 | 0 |
| 21Q2 (6) | 6.94 | 1.46 | 475.14 | -0.17 | -124.64 | 90.76 | 0.56 | 109.74 | -20.0 | -0.5 | -150.0 | -112.44 | 6.77 | -10.09 | 283.47 | 0.03 | -62.5 | -50.0 | 0 | 0 | 0 | 0.22 | -76.91 | -61.73 | 2.16 | 200.0 | 3500.0 | 1.07 | 181.58 | 813.33 | 0.27 | 0.0 | -15.62 | 0.05 | 0.0 | 25.0 | 499.28 | -48.9 | 156.68 |
| 21Q1 (5) | 6.84 | 101.77 | 634.38 | 0.69 | -90.66 | 127.71 | -5.75 | 32.98 | -475.82 | -0.2 | 71.43 | 90.87 | 7.53 | -30.15 | 299.73 | 0.08 | 300.0 | 60.0 | 0 | 0 | 0 | 0.93 | 398.36 | 12.9 | 0.72 | -72.09 | 1540.0 | 0.38 | -62.38 | 245.45 | 0.27 | -18.18 | -15.62 | 0.05 | 0.0 | 25.0 | 977.14 | 300.66 | 458.79 |
| 20Q4 (4) | 3.39 | 432.35 | 0.0 | 7.39 | 264.59 | 0.0 | -8.58 | -6500.0 | 0.0 | -0.7 | -270.73 | 0.0 | 10.78 | 295.64 | 0.0 | -0.04 | -125.0 | 0.0 | 0 | 0 | 0.0 | -0.31 | -116.88 | 0.0 | 2.58 | 530.0 | 0.0 | 1.01 | 268.33 | 0.0 | 0.33 | 3.12 | 0.0 | 0.05 | 0.0 | 0.0 | 243.88 | 0 | 0.0 |
| 20Q3 (3) | -1.02 | 44.86 | 0.0 | -4.49 | -144.02 | 0.0 | -0.13 | -118.57 | 0.0 | 0.41 | -89.8 | 0.0 | -5.51 | -49.32 | 0.0 | 0.16 | 166.67 | 0.0 | 0 | 0 | 0.0 | 1.86 | 229.16 | 0.0 | -0.6 | -1100.0 | 0.0 | -0.6 | -300.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.05 | 25.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (2) | -1.85 | -44.53 | 0.0 | -1.84 | 26.1 | 0.0 | 0.7 | -54.25 | 0.0 | 4.02 | 283.56 | 0.0 | -3.69 | 2.12 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0.0 | 0.56 | -31.88 | 0.0 | 0.06 | 220.0 | 0.0 | -0.15 | -236.36 | 0.0 | 0.32 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -880.95 | -223.47 | 0.0 |
| 20Q1 (1) | -1.28 | 0.0 | 0.0 | -2.49 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | -2.19 | 0.0 | 0.0 | -3.77 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -272.34 | 0.0 | 0.0 |
