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) | 19.21 | -21.97 | -4.21 | 0 | -11.75 | 0 | -0.04 | 0 | 15.0 | -37.42 | 1.01 | 94.23 | 0 | 0 | 1.22 | 86.18 | 15.86 | 0.06 | 15.35 | 3.3 | 0.92 | -3.16 | 0.5 | 11.11 | 114.55 | -24.35 |
| 2023 (9) | 24.62 | 42.31 | -0.65 | 0 | -9.02 | 0 | 0.01 | -98.67 | 23.97 | 51.52 | 0.52 | -36.59 | 0 | 0 | 0.66 | -32.51 | 15.85 | -25.02 | 14.86 | -22.85 | 0.95 | 3.26 | 0.45 | -4.26 | 151.41 | 80.73 |
| 2022 (8) | 17.3 | 8.4 | -1.48 | 0 | -21.34 | 0 | 0.75 | 0 | 15.82 | 19.31 | 0.82 | 46.43 | 0 | 0 | 0.97 | 63.73 | 21.14 | -24.39 | 19.26 | -11.73 | 0.92 | 9.52 | 0.47 | 9.3 | 83.78 | 21.2 |
| 2021 (7) | 15.96 | 40.49 | -2.7 | 0 | -7.53 | 0 | -0.1 | 0 | 13.26 | 39.43 | 0.56 | -54.1 | 0 | 0 | 0.59 | -63.88 | 27.96 | 105.74 | 21.82 | 107.81 | 0.84 | 7.69 | 0.43 | 13.16 | 69.12 | -29.05 |
| 2020 (6) | 11.36 | 0.8 | -1.85 | 0 | -6.91 | 0 | 0.09 | 0 | 9.51 | -56.22 | 1.22 | 238.89 | 0.02 | 0 | 1.65 | 159.52 | 13.59 | 59.88 | 10.5 | 40.0 | 0.78 | 9.86 | 0.38 | 35.71 | 97.43 | -26.61 |
| 2019 (5) | 11.27 | 89.41 | 10.45 | 0 | -3.58 | 0 | -0.35 | 0 | 21.72 | 0 | 0.36 | 140.0 | 0 | 0 | 0.63 | 88.94 | 8.5 | 67.98 | 7.5 | 58.23 | 0.71 | 162.96 | 0.28 | 21.74 | 132.74 | 16.9 |
| 2018 (4) | 5.95 | 101.69 | -16.2 | 0 | -3.03 | 0 | -0.16 | 0 | -10.25 | 0 | 0.15 | -21.05 | 0 | 0 | 0.34 | -30.39 | 5.06 | 32.81 | 4.74 | 49.53 | 0.27 | 3.85 | 0.23 | -39.47 | 113.55 | 46.65 |
| 2017 (3) | 2.95 | 168.18 | 2.7 | 0 | -6.07 | 0 | -0.11 | 0 | 5.65 | 966.04 | 0.19 | 111.11 | 0 | 0 | 0.48 | 97.07 | 3.81 | -11.6 | 3.17 | -20.75 | 0.26 | -7.14 | 0.38 | 35.71 | 77.43 | 220.97 |
| 2016 (2) | 1.1 | -75.23 | -0.57 | 0 | -3.83 | 0 | -0.63 | 0 | 0.53 | -80.8 | 0.09 | -25.0 | 0 | 0 | 0.24 | -29.14 | 4.31 | -1.82 | 4.0 | -7.83 | 0.28 | -15.15 | 0.28 | 12.0 | 24.12 | -73.27 |
| 2015 (1) | 4.44 | 4.96 | -1.68 | 0 | -3.89 | 0 | -0.17 | 0 | 2.76 | -38.26 | 0.12 | -25.0 | 0 | 0 | 0.35 | -14.87 | 4.39 | -25.84 | 4.34 | -28.62 | 0.33 | -10.81 | 0.25 | 257.14 | 90.24 | 39.1 |
| 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) | 8.32 | 2783.87 | 15.72 | -0.48 | -4.35 | -184.21 | -0.01 | 99.92 | -100.29 | -0.06 | -166.67 | -300.0 | 7.84 | 1118.18 | 1.03 | 0.29 | 7.41 | 107.14 | 0 | 0 | 0 | 1.47 | 23.76 | 89.44 | 3.15 | -36.11 | -17.11 | 3.76 | -9.18 | 29.66 | 0.22 | -4.35 | -8.33 | 0.11 | -8.33 | -8.33 | 203.42 | 3046.35 | -7.77 |
| 24Q3 (19) | -0.31 | -109.12 | -107.42 | -0.46 | 84.87 | 44.58 | -12.1 | -7217.65 | 2.73 | 0.09 | 200.0 | 28.57 | -0.77 | -313.89 | -122.99 | 0.27 | 22.73 | 107.69 | 0 | 0 | 0 | 1.19 | 10.93 | 104.41 | 4.93 | 22.03 | 4.23 | 4.14 | 12.81 | -20.69 | 0.23 | -4.17 | -4.17 | 0.12 | -20.0 | 0.0 | -6.90 | -108.24 | -109.22 |
| 24Q2 (18) | 3.4 | -56.41 | -56.3 | -3.04 | -1166.67 | -1500.0 | 0.17 | -10.53 | 0 | 0.03 | 133.33 | 200.0 | 0.36 | -95.24 | -95.26 | 0.22 | 0.0 | 266.67 | 0 | 0 | 0 | 1.07 | -5.83 | 270.94 | 4.04 | 8.02 | -6.48 | 3.67 | -2.91 | -12.62 | 0.24 | 9.09 | 0.0 | 0.15 | 25.0 | 36.36 | 83.74 | -55.77 | -51.02 |
| 24Q1 (17) | 7.8 | 8.48 | 42.34 | -0.24 | -142.11 | -20.0 | 0.19 | -94.49 | 1050.0 | -0.09 | -400.0 | -80.0 | 7.56 | -2.58 | 43.18 | 0.22 | 57.14 | 15.79 | 0 | 0 | 0 | 1.13 | 46.53 | 6.18 | 3.74 | -1.58 | 24.67 | 3.78 | 30.34 | 48.24 | 0.22 | -8.33 | -8.33 | 0.12 | 0.0 | 9.09 | 189.32 | -14.16 | 0.19 |
| 23Q4 (16) | 7.19 | 72.01 | -8.99 | 0.57 | 168.67 | 328.0 | 3.45 | 127.73 | 3236.36 | 0.03 | -57.14 | -94.83 | 7.76 | 131.64 | 1.44 | 0.14 | 7.69 | -39.13 | 0 | 0 | 0 | 0.77 | 33.54 | -42.33 | 3.8 | -19.66 | 36.2 | 2.9 | -44.44 | 90.79 | 0.24 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 220.55 | 194.42 | -47.51 |
| 23Q3 (15) | 4.18 | -46.27 | 290.87 | -0.83 | -336.84 | -1283.33 | -12.44 | 0 | 28.87 | 0.07 | 333.33 | 333.33 | 3.35 | -55.86 | 248.89 | 0.13 | 116.67 | -55.17 | 0 | 0 | 0 | 0.58 | 101.3 | -64.27 | 4.73 | 9.49 | 26.81 | 5.22 | 24.29 | 17.3 | 0.24 | 0.0 | 4.35 | 0.12 | 9.09 | 0.0 | 74.91 | -56.19 | 264.19 |
| 23Q2 (14) | 7.78 | 41.97 | 6.43 | -0.19 | 5.0 | 48.65 | 0 | 100.0 | 100.0 | -0.03 | 40.0 | -118.75 | 7.59 | 43.75 | 9.37 | 0.06 | -68.42 | -14.29 | 0 | 0 | 0 | 0.29 | -73.04 | -2.06 | 4.32 | 44.0 | -38.02 | 4.2 | 64.71 | -34.38 | 0.24 | 0.0 | 4.35 | 0.11 | 0.0 | -8.33 | 170.99 | -9.51 | 57.89 |
| 23Q1 (13) | 5.48 | -30.63 | 28.04 | -0.2 | 20.0 | 74.68 | -0.02 | 81.82 | 97.14 | -0.05 | -108.62 | -225.0 | 5.28 | -30.98 | 51.29 | 0.19 | -17.39 | -20.83 | 0 | 0 | 0 | 1.07 | -20.41 | 13.1 | 3.0 | 7.53 | -60.73 | 2.55 | 67.76 | -62.94 | 0.24 | 0.0 | 9.09 | 0.11 | -8.33 | 0.0 | 188.97 | -55.03 | 218.33 |
| 22Q4 (12) | 7.9 | 460.73 | 303.06 | -0.25 | -316.67 | 54.55 | -0.11 | 99.37 | 73.17 | 0.58 | 2033.33 | 61.11 | 7.65 | 440.0 | 442.55 | 0.23 | -20.69 | 27.78 | 0 | 0 | 0 | 1.34 | -17.26 | 74.1 | 2.79 | -25.2 | -62.25 | 1.52 | -65.84 | -73.88 | 0.24 | 4.35 | 14.29 | 0.12 | 0.0 | 9.09 | 420.21 | 1021.01 | 1216.38 |
| 22Q3 (11) | -2.19 | -129.96 | -148.99 | -0.06 | 83.78 | 87.5 | -17.49 | -475.33 | -115.13 | -0.03 | -118.75 | 91.18 | -2.25 | -132.42 | -156.39 | 0.29 | 314.29 | 314.29 | 0 | 0 | 0 | 1.62 | 451.76 | 483.52 | 3.73 | -46.48 | -55.28 | 4.45 | -30.47 | -34.27 | 0.23 | 0.0 | 9.52 | 0.12 | 0.0 | 9.09 | -45.62 | -142.13 | -172.37 |
| 22Q2 (10) | 7.31 | 70.79 | 12.63 | -0.37 | 53.16 | -117.65 | -3.04 | -334.29 | -1788.89 | 0.16 | 300.0 | 128.57 | 6.94 | 98.85 | 9.81 | 0.07 | -70.83 | -63.16 | 0 | 0 | 0 | 0.29 | -68.87 | -63.16 | 6.97 | -8.77 | -1.13 | 6.4 | -6.98 | 22.14 | 0.23 | 4.55 | 9.52 | 0.12 | 9.09 | 9.09 | 108.30 | 82.43 | -7.22 |
| 22Q1 (9) | 4.28 | 118.37 | 41.25 | -0.79 | -43.64 | 46.98 | -0.7 | -70.73 | -184.34 | 0.04 | -88.89 | 122.22 | 3.49 | 147.52 | 126.62 | 0.24 | 33.33 | 118.18 | 0 | 0 | 0 | 0.94 | 22.52 | 87.6 | 7.64 | 3.38 | 47.49 | 6.88 | 18.21 | 72.43 | 0.22 | 4.76 | 4.76 | 0.11 | 0.0 | 10.0 | 59.36 | 85.96 | -15.76 |
| 21Q4 (8) | 1.96 | -56.15 | 4.81 | -0.55 | -14.58 | -14.58 | -0.41 | 94.96 | -121.03 | 0.36 | 205.88 | 325.0 | 1.41 | -64.66 | 1.44 | 0.18 | 157.14 | -65.38 | 0 | 0 | 0 | 0.77 | 177.3 | -70.31 | 7.39 | -11.39 | 89.97 | 5.82 | -14.03 | 110.11 | 0.21 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 31.92 | -49.37 | -47.25 |
| 21Q3 (7) | 4.47 | -31.12 | 12.88 | -0.48 | -182.35 | 22.58 | -8.13 | -4616.67 | 0.85 | -0.34 | -585.71 | -200.0 | 3.99 | -36.87 | 19.46 | 0.07 | -63.16 | -46.15 | 0 | 0 | -100.0 | 0.28 | -65.16 | -55.82 | 8.34 | 18.3 | 108.5 | 6.77 | 29.2 | 122.7 | 0.21 | 0.0 | 5.0 | 0.11 | 0.0 | 0.0 | 63.05 | -45.99 | -46.67 |
| 21Q2 (6) | 6.49 | 114.19 | 123.79 | -0.17 | 88.59 | 54.05 | 0.18 | -78.31 | -69.49 | 0.07 | 138.89 | 158.33 | 6.32 | 310.39 | 149.8 | 0.19 | 72.73 | -36.67 | 0 | 0 | 0 | 0.80 | 58.5 | -54.26 | 7.05 | 36.1 | 134.22 | 5.24 | 31.33 | 123.93 | 0.21 | 0.0 | 16.67 | 0.11 | 10.0 | 22.22 | 116.73 | 65.65 | 5.05 |
| 21Q1 (5) | 3.03 | 62.03 | 15.21 | -1.49 | -210.42 | -292.11 | 0.83 | -57.44 | 166.4 | -0.18 | -12.5 | -550.0 | 1.54 | 10.79 | -31.56 | 0.11 | -78.85 | -59.26 | 0 | 0 | 0 | 0.50 | -80.61 | -69.74 | 5.18 | 33.16 | 92.57 | 3.99 | 44.04 | 70.51 | 0.21 | 0.0 | 10.53 | 0.1 | -9.09 | 42.86 | 70.47 | 16.44 | -30.34 |
| 20Q4 (4) | 1.87 | -52.78 | 0.0 | -0.48 | 22.58 | 0.0 | 1.95 | 123.78 | 0.0 | -0.16 | -147.06 | 0.0 | 1.39 | -58.38 | 0.0 | 0.52 | 300.0 | 0.0 | 0 | -100.0 | 0.0 | 2.60 | 312.59 | 0.0 | 3.89 | -2.75 | 0.0 | 2.77 | -8.88 | 0.0 | 0.21 | 5.0 | 0.0 | 0.11 | 0.0 | 0.0 | 60.52 | -48.8 | 0.0 |
| 20Q3 (3) | 3.96 | 36.55 | 0.0 | -0.62 | -67.57 | 0.0 | -8.2 | -1489.83 | 0.0 | 0.34 | 383.33 | 0.0 | 3.34 | 32.02 | 0.0 | 0.13 | -56.67 | 0.0 | 0.02 | 0 | 0.0 | 0.63 | -63.93 | 0.0 | 4.0 | 32.89 | 0.0 | 3.04 | 29.91 | 0.0 | 0.2 | 11.11 | 0.0 | 0.11 | 22.22 | 0.0 | 118.21 | 6.39 | 0.0 |
| 20Q2 (2) | 2.9 | 10.27 | 0.0 | -0.37 | 2.63 | 0.0 | 0.59 | 147.2 | 0.0 | -0.12 | -400.0 | 0.0 | 2.53 | 12.44 | 0.0 | 0.3 | 11.11 | 0.0 | 0 | 0 | 0.0 | 1.75 | 4.84 | 0.0 | 3.01 | 11.9 | 0.0 | 2.34 | 0.0 | 0.0 | 0.18 | -5.26 | 0.0 | 0.09 | 28.57 | 0.0 | 111.11 | 9.84 | 0.0 |
| 20Q1 (1) | 2.63 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | -1.25 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 2.25 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 2.69 | 0.0 | 0.0 | 2.34 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 101.15 | 0.0 | 0.0 |
