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) | 0.75 | -45.26 | -4.16 | 0 | 1.79 | 0 | 0.01 | -96.97 | -3.41 | 0 | 3.35 | 213.08 | 0 | 0 | 26.63 | 182.47 | 1.13 | 98.25 | 0.95 | 69.64 | 0.6 | -6.25 | 0.02 | 0.0 | 47.77 | -57.46 |
| 2023 (9) | 1.37 | -17.47 | -0.1 | 0 | -4.16 | 0 | 0.33 | 0 | 1.27 | -73.04 | 1.07 | 154.76 | -0.05 | 0 | 9.43 | 208.41 | 0.57 | -85.68 | 0.56 | -80.07 | 0.64 | -12.33 | 0.02 | 100.0 | 112.30 | 140.15 |
| 2022 (8) | 1.66 | 59.62 | 3.05 | 0 | -1.66 | 0 | -0.49 | 0 | 4.71 | 0 | 0.42 | 121.05 | -0.05 | 0 | 3.06 | 123.14 | 3.98 | 265.14 | 2.81 | 269.74 | 0.73 | -9.88 | 0.01 | -50.0 | 46.76 | -28.51 |
| 2021 (7) | 1.04 | -63.12 | -1.54 | 0 | 1.75 | 0 | 0.1 | 11.11 | -0.5 | 0 | 0.19 | -20.83 | 0 | 0 | 1.37 | -29.62 | 1.09 | 5.83 | 0.76 | 2.7 | 0.81 | -8.99 | 0.02 | 0.0 | 65.41 | -61.73 |
| 2020 (6) | 2.82 | 161.11 | -0.18 | 0 | -2.78 | 0 | 0.09 | 0 | 2.64 | 214.29 | 0.24 | -72.41 | 0 | 0 | 1.95 | -72.44 | 1.03 | 101.96 | 0.74 | 48.0 | 0.89 | 2.3 | 0.02 | 0.0 | 170.91 | 119.97 |
| 2019 (5) | 1.08 | 68.75 | -0.24 | 0 | -1.29 | 0 | -0.05 | 0 | 0.84 | 0 | 0.87 | -49.12 | 0 | 0 | 7.06 | -41.9 | 0.51 | -49.0 | 0.5 | -52.83 | 0.87 | 2.35 | 0.02 | 100.0 | 77.70 | 133.09 |
| 2018 (4) | 0.64 | -44.35 | -1.47 | 0 | -0.88 | 0 | -0.11 | 0 | -0.83 | 0 | 1.71 | -12.76 | 0 | 0 | 12.15 | -21.13 | 1.0 | -41.86 | 1.06 | -28.38 | 0.85 | 19.72 | 0.01 | 0.0 | 33.33 | -36.23 |
| 2017 (3) | 1.15 | -48.2 | -1.37 | 0 | 3.11 | 120.57 | 0.02 | 0 | -0.22 | 0 | 1.96 | 63.33 | 0 | 0 | 15.41 | 60.51 | 1.72 | -13.57 | 1.48 | -10.3 | 0.71 | 4.41 | 0.01 | 0.0 | 52.27 | -44.9 |
| 2016 (2) | 2.22 | -28.16 | -1.12 | 0 | 1.41 | 0 | -0.24 | 0 | 1.1 | -12.0 | 1.2 | -17.24 | 0 | 0 | 9.60 | -20.95 | 1.99 | 23.6 | 1.65 | 12.24 | 0.68 | 6.25 | 0.01 | 0.0 | 94.87 | -34.91 |
| 2015 (1) | 3.09 | 432.76 | -1.84 | 0 | -0.97 | 0 | -0.08 | 0 | 1.25 | 50.6 | 1.45 | 107.14 | 0 | 0 | 12.14 | 109.75 | 1.61 | 53.33 | 1.47 | 32.43 | 0.64 | 0.0 | 0.01 | 0.0 | 145.75 | 342.29 |
| 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) | 0.86 | 386.67 | -16.5 | -0.14 | 94.42 | 53.33 | -0.64 | -145.71 | 49.21 | 0.02 | 140.0 | -92.31 | 0.72 | 125.62 | -1.37 | 0.49 | -73.08 | 512.5 | 0 | 0 | 100.0 | 15.86 | -69.85 | 504.57 | 0.3 | -11.76 | 87.5 | 0.22 | -8.33 | 1000.0 | 0.14 | -6.67 | -6.67 | 0.01 | 0.0 | 0 | 232.43 | 409.91 | -61.64 |
| 24Q3 (19) | -0.3 | -400.0 | -150.0 | -2.51 | -412.24 | -1468.75 | 1.4 | 7100.0 | 162.5 | -0.05 | -125.0 | -135.71 | -2.81 | -410.91 | -738.64 | 1.82 | 405.56 | 2933.33 | 0 | -100.0 | 100.0 | 52.60 | 367.57 | 2521.29 | 0.34 | 21.43 | 78.95 | 0.24 | 14.29 | -27.27 | 0.15 | 0.0 | -6.25 | 0.01 | 0.0 | 0 | -75.00 | -362.5 | -161.25 |
| 24Q2 (18) | -0.06 | -123.08 | 94.5 | -0.49 | 51.49 | -75.0 | -0.02 | -101.9 | 88.89 | 0.2 | 233.33 | 183.33 | -0.55 | 26.67 | 59.85 | 0.36 | -47.06 | 38.46 | 0.01 | 200.0 | 0 | 11.25 | -53.35 | 20.72 | 0.28 | 33.33 | 180.0 | 0.21 | -25.0 | 61.54 | 0.15 | 0.0 | -6.25 | 0.01 | 0 | 0.0 | -16.22 | -126.82 | 95.54 |
| 24Q1 (17) | 0.26 | -74.76 | -68.29 | -1.01 | -236.67 | -257.81 | 1.05 | 183.33 | 318.75 | -0.15 | -157.69 | -183.33 | -0.75 | -202.74 | -151.37 | 0.68 | 750.0 | 1.49 | -0.01 | 75.0 | 0 | 24.11 | 819.33 | -8.94 | 0.21 | 31.25 | 90.91 | 0.28 | 1300.0 | 250.0 | 0.15 | 0.0 | -11.76 | 0 | 0 | 0 | 60.47 | -90.02 | -81.57 |
| 23Q4 (16) | 1.03 | 71.67 | 15.73 | -0.3 | -87.5 | 11.76 | -1.26 | 43.75 | -334.48 | 0.26 | 85.71 | 160.0 | 0.73 | 65.91 | 32.73 | 0.08 | 33.33 | -33.33 | -0.04 | -300.0 | 20.0 | 2.62 | 30.71 | -31.8 | 0.16 | -15.79 | -95.63 | 0.02 | -93.94 | -99.09 | 0.15 | -6.25 | -21.05 | 0 | 0 | 0 | 605.88 | 394.8 | 1527.03 |
| 23Q3 (15) | 0.6 | 155.05 | 27.66 | -0.16 | 42.86 | -111.11 | -2.24 | -1144.44 | -420.93 | 0.14 | 158.33 | 137.84 | 0.44 | 132.12 | -76.96 | 0.06 | -76.92 | -14.29 | -0.01 | 0 | 0 | 2.01 | -78.47 | 3.49 | 0.19 | 90.0 | 46.15 | 0.33 | 153.85 | -8.33 | 0.16 | 0.0 | -15.79 | 0 | -100.0 | 0 | 122.45 | 133.7 | 43.29 |
| 23Q2 (14) | -1.09 | -232.93 | -1262.5 | -0.28 | -143.75 | -100.0 | -0.18 | 62.5 | 89.35 | -0.24 | -233.33 | -500.0 | -1.37 | -193.84 | -522.73 | 0.26 | -61.19 | 85.71 | 0 | 0 | 0 | 9.32 | -64.81 | 134.97 | 0.1 | -9.09 | 42.86 | 0.13 | 62.5 | 44.44 | 0.16 | -5.88 | -5.88 | 0.01 | 0 | 0 | -363.33 | -210.77 | -1080.83 |
| 23Q1 (13) | 0.82 | -7.87 | 121.62 | 0.64 | 288.24 | -69.23 | -0.48 | -65.52 | -164.0 | 0.18 | 80.0 | 194.74 | 1.46 | 165.45 | -40.41 | 0.67 | 458.33 | 644.44 | 0 | 100.0 | 0 | 26.48 | 588.54 | 923.98 | 0.11 | -96.99 | -8.33 | 0.08 | -96.36 | -52.94 | 0.17 | -10.53 | 0.0 | 0 | 0 | 0 | 328.00 | 780.81 | 201.41 |
| 22Q4 (12) | 0.89 | 89.36 | 4550.0 | -0.34 | -123.61 | -6.25 | -0.29 | 32.56 | 60.27 | 0.1 | 127.03 | 242.86 | 0.55 | -71.2 | 261.76 | 0.12 | 71.43 | 140.0 | -0.05 | 0 | 0 | 3.85 | 98.35 | 166.92 | 3.66 | 2715.38 | 2052.94 | 2.2 | 511.11 | 1733.33 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0 | 37.24 | -56.42 | 677.2 |
| 22Q3 (11) | 0.47 | 687.5 | 487.5 | 1.44 | 1128.57 | 246.94 | -0.43 | 74.56 | -133.86 | -0.37 | -825.0 | -1133.33 | 1.91 | 968.18 | 312.22 | 0.07 | -50.0 | 40.0 | 0 | 0 | 0 | 1.94 | -51.11 | 38.06 | 0.13 | 85.71 | -56.67 | 0.36 | 300.0 | 63.64 | 0.19 | 11.76 | -5.0 | 0 | 0 | 0 | 85.45 | 377.73 | 348.64 |
| 22Q2 (10) | -0.08 | -121.62 | -166.67 | -0.14 | -106.73 | 6.67 | -1.69 | -325.33 | -612.12 | -0.04 | 78.95 | -144.44 | -0.22 | -108.98 | -633.33 | 0.14 | 55.56 | 250.0 | 0 | 0 | 0 | 3.97 | 53.35 | 239.09 | 0.07 | -41.67 | -75.0 | 0.09 | -47.06 | -40.0 | 0.17 | 0.0 | -15.0 | 0 | 0 | 0 | -30.77 | -128.27 | -189.74 |
| 22Q1 (9) | 0.37 | 1950.0 | -56.47 | 2.08 | 750.0 | 2411.11 | 0.75 | 202.74 | -14.77 | -0.19 | -171.43 | -272.73 | 2.45 | 820.59 | 222.37 | 0.09 | 80.0 | 80.0 | 0 | 0 | 0 | 2.59 | 79.48 | 76.38 | 0.12 | -29.41 | -66.67 | 0.17 | 41.67 | -37.04 | 0.17 | -10.53 | -19.05 | 0 | 0 | 0 | 108.82 | 1786.76 | -38.55 |
| 21Q4 (8) | -0.02 | -125.0 | -102.25 | -0.32 | 67.35 | -966.67 | -0.73 | -157.48 | 16.09 | -0.07 | -133.33 | -177.78 | -0.34 | 62.22 | -139.53 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 1.44 | 2.59 | 14.91 | 0.17 | -43.33 | -57.5 | 0.12 | -45.45 | -53.85 | 0.19 | -5.0 | -17.39 | 0 | 0 | 0 | -6.45 | -133.87 | -103.55 |
| 21Q3 (7) | 0.08 | -33.33 | -83.67 | -0.98 | -553.33 | -1125.0 | 1.27 | 284.85 | 330.91 | -0.03 | -133.33 | -142.86 | -0.9 | -2900.0 | -319.51 | 0.05 | 25.0 | -16.67 | 0 | 0 | 0 | 1.40 | 20.08 | -20.88 | 0.3 | 7.14 | -16.67 | 0.22 | 46.67 | -15.38 | 0.2 | 0.0 | -9.09 | 0 | 0 | 0 | 19.05 | -44.44 | -81.34 |
| 21Q2 (6) | 0.12 | -85.88 | -78.57 | -0.15 | -66.67 | -400.0 | 0.33 | -62.5 | 126.19 | 0.09 | -18.18 | 200.0 | -0.03 | -103.95 | -105.66 | 0.04 | -20.0 | 33.33 | 0 | 0 | 0 | 1.17 | -20.23 | 12.67 | 0.28 | -22.22 | 64.71 | 0.15 | -44.44 | 50.0 | 0.2 | -4.76 | -9.09 | 0 | 0 | 0 | 34.29 | -80.64 | -80.41 |
| 21Q1 (5) | 0.85 | -4.49 | -1.16 | -0.09 | -200.0 | -125.0 | 0.88 | 201.15 | 980.0 | 0.11 | 22.22 | 210.0 | 0.76 | -11.63 | -7.32 | 0.05 | 25.0 | -58.33 | 0 | 0 | 0 | 1.47 | 16.94 | -65.05 | 0.36 | -10.0 | 227.27 | 0.27 | 3.85 | 125.0 | 0.21 | -8.7 | -4.55 | 0 | 0 | 0 | 177.08 | -2.5 | -29.99 |
| 20Q4 (4) | 0.89 | 81.63 | 0.0 | -0.03 | 62.5 | 0.0 | -0.87 | -58.18 | 0.0 | 0.09 | 28.57 | 0.0 | 0.86 | 109.76 | 0.0 | 0.04 | -33.33 | 0.0 | 0 | 0 | 0.0 | 1.25 | -29.36 | 0.0 | 0.4 | 11.11 | 0.0 | 0.26 | 0.0 | 0.0 | 0.23 | 4.55 | 0.0 | 0 | 0 | 0.0 | 181.63 | 77.93 | 0.0 |
| 20Q3 (3) | 0.49 | -12.5 | 0.0 | -0.08 | -166.67 | 0.0 | -0.55 | 56.35 | 0.0 | 0.07 | 133.33 | 0.0 | 0.41 | -22.64 | 0.0 | 0.06 | 100.0 | 0.0 | 0 | 0 | 0.0 | 1.78 | 71.01 | 0.0 | 0.36 | 111.76 | 0.0 | 0.26 | 160.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0.0 | 102.08 | -41.67 | 0.0 |
| 20Q2 (2) | 0.56 | -34.88 | 0.0 | -0.03 | 25.0 | 0.0 | -1.26 | -1160.0 | 0.0 | 0.03 | 130.0 | 0.0 | 0.53 | -35.37 | 0.0 | 0.03 | -75.0 | 0.0 | 0 | 0 | 0.0 | 1.04 | -75.26 | 0.0 | 0.17 | 54.55 | 0.0 | 0.1 | -16.67 | 0.0 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0.0 | 175.00 | -30.81 | 0.0 |
| 20Q1 (1) | 0.86 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.20 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 252.94 | 0.0 | 0.0 |
