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) | 12.49 | 811.68 | -8.21 | 0 | 4.19 | -1.87 | 0.93 | 89.8 | 4.28 | 0 | 8.63 | 71.91 | 0.58 | 1060.0 | 19.37 | 5.05 | 5.25 | 672.06 | 5.21 | 527.71 | 6.5 | 11.3 | 0.08 | -20.0 | 105.94 | 423.5 |
| 2023 (9) | 1.37 | -73.03 | -4.98 | 0 | 4.27 | 0 | 0.49 | 0 | -3.61 | 0 | 5.02 | -53.56 | 0.05 | 0 | 18.44 | -63.09 | 0.68 | 0 | 0.83 | 492.86 | 5.84 | 23.73 | 0.1 | -9.09 | 20.24 | -80.2 |
| 2022 (8) | 5.08 | -63.69 | -10.89 | 0 | -5.56 | 0 | 0 | 0 | -5.81 | 0 | 10.81 | -53.96 | -0.01 | 0 | 49.95 | 0.33 | -0.37 | 0 | 0.14 | -98.34 | 4.72 | 34.47 | 0.11 | -15.38 | 102.21 | -11.74 |
| 2021 (7) | 13.99 | 62.11 | -23.55 | 0 | -5.54 | 0 | 0 | 0 | -9.56 | 0 | 23.48 | 94.85 | 0.03 | 0 | 49.79 | 46.39 | 9.77 | 25.9 | 8.44 | 35.47 | 3.51 | 41.53 | 0.13 | 8.33 | 115.81 | 18.5 |
| 2020 (6) | 8.63 | 132.61 | -11.51 | 0 | 37.16 | 17595.24 | 0 | 0 | -2.88 | 0 | 12.05 | 127.36 | -0.06 | 0 | 34.01 | 41.63 | 7.76 | 76.36 | 6.23 | 73.54 | 2.48 | 3.33 | 0.12 | 20.0 | 97.73 | 60.43 |
| 2019 (5) | 3.71 | -36.8 | -4.85 | 0 | 0.21 | 0 | 0 | 0 | -1.14 | 0 | 5.3 | 96.3 | 0 | 0 | 24.01 | 63.39 | 4.4 | 34.56 | 3.59 | 20.88 | 2.4 | -2.04 | 0.1 | 42.86 | 60.92 | -43.02 |
| 2018 (4) | 5.87 | 22.8 | -4.1 | 0 | -1.61 | 0 | 0 | 0 | 1.77 | -54.38 | 2.7 | 190.32 | 0 | 0 | 14.70 | 162.51 | 3.27 | 12.37 | 2.97 | 34.39 | 2.45 | -5.04 | 0.07 | 75.0 | 106.92 | 8.04 |
| 2017 (3) | 4.78 | -8.95 | -0.9 | 0 | -3.31 | 0 | 0 | 0 | 3.88 | 0.26 | 0.93 | -34.97 | 0.03 | -50.0 | 5.60 | -11.0 | 2.91 | -40.97 | 2.21 | -43.19 | 2.58 | -3.01 | 0.04 | -20.0 | 98.96 | 24.41 |
| 2016 (2) | 5.25 | -63.89 | -1.38 | 0 | -8.41 | 0 | 0 | 0 | 3.87 | -61.14 | 1.43 | -68.43 | 0.06 | 0 | 6.29 | -38.56 | 4.93 | -59.89 | 3.89 | -64.25 | 2.66 | 11.76 | 0.05 | 25.0 | 79.55 | -27.24 |
| 2015 (1) | 14.54 | 163.88 | -4.58 | 0 | -2.48 | 0 | 0 | 0 | 9.96 | 346.64 | 4.53 | 42.45 | -0.04 | 0 | 10.24 | -14.06 | 12.29 | 210.35 | 10.88 | 190.13 | 2.38 | 6.25 | 0.04 | -33.33 | 109.32 | 20.04 |
| 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) | 5.58 | 30.68 | 1096.43 | -1.58 | 4.24 | -26.4 | 0.72 | 427.27 | -35.14 | 0.21 | 0.0 | -34.38 | 4.0 | 52.67 | 320.99 | 2.06 | 27.95 | 62.2 | 0.58 | 0 | 2800.0 | 27.11 | 85.53 | 128.37 | -0.34 | -135.05 | -120.36 | 0.16 | -80.49 | -89.47 | 1.69 | 0.6 | 9.74 | 0.02 | 0.0 | 0.0 | 298.40 | 76.1 | 1741.18 |
| 24Q3 (19) | 4.27 | 110.34 | 556.92 | -1.65 | -15.38 | -89.66 | -0.22 | -112.15 | -120.18 | 0.21 | -25.0 | 2000.0 | 2.62 | 336.67 | 1290.91 | 1.61 | 12.59 | 82.95 | 0 | 0 | -100.0 | 14.61 | 33.53 | 30.16 | 0.97 | -59.58 | -10.19 | 0.82 | -60.77 | -33.87 | 1.68 | 5.66 | 13.51 | 0.02 | 0.0 | 0.0 | 169.44 | 208.84 | 614.27 |
| 24Q2 (18) | 2.03 | 232.79 | 69.17 | -1.43 | 59.72 | -37.5 | 1.81 | -3.72 | 21.48 | 0.28 | 21.74 | -40.43 | 0.6 | 120.41 | 275.0 | 1.43 | -59.49 | 36.19 | 0 | 0 | -100.0 | 10.94 | -60.14 | -45.09 | 2.4 | 8.11 | 2500.0 | 2.09 | -2.34 | 10350.0 | 1.59 | 3.92 | 8.9 | 0.02 | 0.0 | -33.33 | 54.86 | 231.89 | -30.96 |
| 24Q1 (17) | 0.61 | 208.93 | 662.5 | -3.55 | -184.0 | -95.05 | 1.88 | 69.37 | 218.64 | 0.23 | -28.12 | 174.19 | -2.94 | -62.43 | -68.97 | 3.53 | 177.95 | 93.96 | 0 | -100.0 | 0 | 27.45 | 131.27 | -48.42 | 2.22 | 32.93 | 212.12 | 2.14 | 40.79 | 209.18 | 1.53 | -0.65 | 12.5 | 0.02 | 0.0 | -33.33 | 16.53 | 190.92 | 0 |
| 23Q4 (16) | -0.56 | -186.15 | -129.17 | -1.25 | -43.68 | 27.33 | 1.11 | 1.83 | 11200.0 | 0.32 | 3100.0 | 0 | -1.81 | -722.73 | -1005.0 | 1.27 | 44.32 | -26.16 | 0.02 | 0.0 | 100.0 | 11.87 | 5.74 | -74.19 | 1.67 | 54.63 | 335.21 | 1.52 | 22.58 | 305.41 | 1.54 | 4.05 | 20.31 | 0.02 | 0.0 | -33.33 | -18.18 | -176.64 | -105.4 |
| 23Q3 (15) | 0.65 | -45.83 | -58.86 | -0.87 | 16.35 | 60.45 | 1.09 | -26.85 | 119.75 | 0.01 | -97.87 | 0 | -0.22 | -237.5 | 64.52 | 0.88 | -16.19 | -59.45 | 0.02 | 0.0 | 100.0 | 11.22 | -43.66 | -69.43 | 1.08 | 1180.0 | 550.0 | 1.24 | 6100.0 | 785.71 | 1.48 | 1.37 | 20.33 | 0.02 | -33.33 | -33.33 | 23.72 | -70.15 | -78.98 |
| 23Q2 (14) | 1.2 | 1400.0 | -17.81 | -1.04 | 42.86 | 63.51 | 1.49 | 152.54 | 15000.0 | 0.47 | 251.61 | 0 | 0.16 | 109.2 | 111.51 | 1.05 | -42.31 | -62.5 | 0.02 | 0 | 166.67 | 19.92 | -62.56 | -58.16 | -0.1 | 94.95 | -162.5 | 0.02 | 101.02 | -92.31 | 1.46 | 7.35 | 29.2 | 0.03 | 0.0 | 0.0 | 79.47 | 0 | -22.71 |
| 23Q1 (13) | 0.08 | -95.83 | -33.33 | -1.82 | -5.81 | 55.83 | 0.59 | 6000.0 | 6000.0 | -0.31 | 0 | 0 | -1.74 | -970.0 | 56.5 | 1.82 | 5.81 | -55.83 | 0 | -100.0 | 0 | 53.22 | 15.71 | -21.08 | -1.98 | -178.87 | -560.47 | -1.96 | -164.86 | -508.33 | 1.36 | 6.25 | 25.93 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (12) | 1.92 | 21.52 | -60.25 | -1.72 | 21.82 | 69.66 | -0.01 | 99.82 | 0.0 | 0 | 0 | 0 | 0.2 | 132.26 | 123.81 | 1.72 | -20.74 | -69.45 | 0.01 | 0.0 | 0 | 45.99 | 25.25 | -0.42 | -0.71 | -195.83 | -128.86 | -0.74 | -628.57 | -134.58 | 1.28 | 4.07 | 20.75 | 0.03 | 0.0 | 50.0 | 336.84 | 198.47 | 124.56 |
| 22Q3 (11) | 1.58 | 8.22 | -55.49 | -2.2 | 22.81 | 68.02 | -5.52 | -55100.0 | -0.36 | 0 | 0 | 0 | -0.62 | 55.4 | 81.38 | 2.17 | -22.5 | -68.51 | 0.01 | 133.33 | 0.0 | 36.72 | -22.89 | -31.73 | -0.24 | -250.0 | -108.28 | 0.14 | -46.15 | -94.53 | 1.23 | 8.85 | 32.26 | 0.03 | 0.0 | 0.0 | 112.86 | 9.77 | 11.9 |
| 22Q2 (10) | 1.46 | 1116.67 | -20.22 | -2.85 | 30.83 | 56.55 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -1.39 | 65.25 | 70.61 | 2.8 | -32.04 | -56.92 | -0.03 | 0 | -400.0 | 47.62 | -29.38 | -15.75 | 0.16 | -62.79 | -93.39 | 0.26 | -45.83 | -86.87 | 1.13 | 4.63 | 39.51 | 0.03 | 0.0 | -25.0 | 102.82 | 1262.32 | 59.0 |
| 22Q1 (9) | 0.12 | -97.52 | -96.83 | -4.12 | 27.34 | 7.42 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -4.0 | -376.19 | -497.01 | 4.12 | -26.82 | -7.62 | 0 | 0 | -100.0 | 67.43 | 46.0 | 61.17 | 0.43 | -82.52 | -78.39 | 0.48 | -77.57 | -72.73 | 1.08 | 1.89 | 52.11 | 0.03 | 50.0 | -25.0 | 7.55 | -94.97 | -94.99 |
| 21Q4 (8) | 4.83 | 36.06 | 11.81 | -5.67 | 17.59 | -50.8 | -0.01 | 99.82 | 99.01 | 0 | 0 | 0 | -0.84 | 74.77 | -250.0 | 5.63 | -18.29 | 45.48 | 0 | -100.0 | 100.0 | 46.19 | -14.13 | 20.54 | 2.46 | -15.17 | 32.97 | 2.14 | -16.41 | 48.61 | 1.06 | 13.98 | 58.21 | 0.02 | -33.33 | -50.0 | 150.00 | 48.73 | -25.35 |
| 21Q3 (7) | 3.55 | 93.99 | 54.35 | -6.88 | -4.88 | -119.81 | -5.5 | -54900.0 | -119.23 | 0 | 0 | 0 | -3.33 | 29.6 | -301.2 | 6.89 | 6.0 | 128.9 | 0.01 | 0.0 | 150.0 | 53.79 | -4.84 | 57.07 | 2.9 | 19.83 | 45.73 | 2.56 | 29.29 | 67.32 | 0.93 | 14.81 | 47.62 | 0.03 | -25.0 | 0.0 | 100.85 | 55.96 | -3.97 |
| 21Q2 (6) | 1.83 | -51.59 | 74.29 | -6.56 | -47.42 | -207.98 | -0.01 | 0.0 | -101.69 | 0 | 0 | -100.0 | -4.73 | -605.97 | -337.96 | 6.5 | 45.74 | 162.1 | 0.01 | 0.0 | 200.0 | 56.52 | 35.09 | 91.44 | 2.42 | 21.61 | 16.35 | 1.98 | 12.5 | 19.28 | 0.81 | 14.08 | 32.79 | 0.04 | 0.0 | 100.0 | 64.66 | -57.06 | 41.03 |
| 21Q1 (5) | 3.78 | -12.5 | 289.69 | -4.45 | -18.35 | -78.71 | -0.01 | 99.01 | -100.11 | 0 | 0 | 0 | -0.67 | -219.64 | 55.92 | 4.46 | 15.25 | 67.04 | 0.01 | 125.0 | 0 | 41.84 | 9.19 | 27.55 | 1.99 | 7.57 | 8.15 | 1.76 | 22.22 | 10.69 | 0.71 | 5.97 | 22.41 | 0.04 | 0.0 | 100.0 | 150.60 | -25.05 | 240.01 |
| 20Q4 (4) | 4.32 | 87.83 | 0.0 | -3.76 | -20.13 | 0.0 | -1.01 | -103.53 | 0.0 | 0 | 0 | 0.0 | 0.56 | 167.47 | 0.0 | 3.87 | 28.57 | 0.0 | -0.04 | -100.0 | 0.0 | 38.32 | 11.9 | 0.0 | 1.85 | -7.04 | 0.0 | 1.44 | -5.88 | 0.0 | 0.67 | 6.35 | 0.0 | 0.04 | 33.33 | 0.0 | 200.93 | 91.32 | 0.0 |
| 20Q3 (3) | 2.3 | 119.05 | 0.0 | -3.13 | -46.95 | 0.0 | 28.6 | 4747.46 | 0.0 | 0 | -100.0 | 0.0 | -0.83 | 23.15 | 0.0 | 3.01 | 21.37 | 0.0 | -0.02 | -100.0 | 0.0 | 34.24 | 15.99 | 0.0 | 1.99 | -4.33 | 0.0 | 1.53 | -7.83 | 0.0 | 0.63 | 3.28 | 0.0 | 0.03 | 50.0 | 0.0 | 105.02 | 129.05 | 0.0 |
| 20Q2 (2) | 1.05 | 8.25 | 0.0 | -2.13 | 14.46 | 0.0 | 0.59 | -93.44 | 0.0 | 0.01 | 0 | 0.0 | -1.08 | 28.95 | 0.0 | 2.48 | -7.12 | 0.0 | -0.01 | 0 | 0.0 | 29.52 | -9.99 | 0.0 | 2.08 | 13.04 | 0.0 | 1.66 | 4.4 | 0.0 | 0.61 | 5.17 | 0.0 | 0.02 | 0.0 | 0.0 | 45.85 | 3.52 | 0.0 |
| 20Q1 (1) | 0.97 | 0.0 | 0.0 | -2.49 | 0.0 | 0.0 | 8.99 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.52 | 0.0 | 0.0 | 2.67 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 32.80 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | 1.59 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 44.29 | 0.0 | 0.0 |
