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) | 8.44 | 117.53 | -7.04 | 0 | -2.68 | 0 | -0.88 | 0 | 1.4 | -78.59 | 0.15 | -51.61 | 0 | 0 | 0.51 | -52.72 | 4.74 | 53.4 | 5.65 | 71.21 | 0.39 | 21.88 | 0.05 | 0.0 | 138.59 | 31.09 |
| 2023 (9) | 3.88 | -36.29 | 2.66 | 0 | -5.69 | 0 | 0.13 | 0 | 6.54 | 0 | 0.31 | -24.39 | 0 | 0 | 1.09 | 3.72 | 3.09 | -65.67 | 3.3 | -63.33 | 0.32 | 39.13 | 0.05 | 25.0 | 105.72 | 60.93 |
| 2022 (8) | 6.09 | -27.93 | -26.63 | 0 | 19.82 | 0 | -1.52 | 0 | -20.54 | 0 | 0.41 | -56.38 | 0 | 0 | 1.05 | -53.12 | 9.0 | 8.56 | 9.0 | 37.83 | 0.23 | 9.52 | 0.04 | 33.33 | 65.70 | -47.37 |
| 2021 (7) | 8.45 | 104.6 | -5.36 | 0 | -0.47 | 0 | 0.4 | -33.33 | 3.09 | 23.6 | 0.94 | -32.86 | -1.25 | 0 | 2.24 | -50.07 | 8.29 | 245.42 | 6.53 | 229.8 | 0.21 | -4.55 | 0.03 | 0.0 | 124.82 | -32.61 |
| 2020 (6) | 4.13 | 0 | -1.63 | 0 | -0.66 | 0 | 0.6 | -16.67 | 2.5 | 0 | 1.4 | 900.0 | 0.58 | 262.5 | 4.48 | 609.21 | 2.4 | 247.83 | 1.98 | 260.0 | 0.22 | -8.33 | 0.03 | -40.0 | 185.20 | 0 |
| 2019 (5) | -0.46 | 0 | -0.21 | 0 | 0.45 | -73.99 | 0.72 | 0 | -0.67 | 0 | 0.14 | -26.32 | 0.16 | 0 | 0.63 | -9.96 | 0.69 | -60.12 | 0.55 | -66.87 | 0.24 | 9.09 | 0.05 | -37.5 | -54.76 | 0 |
| 2018 (4) | -0.14 | 0 | -1.68 | 0 | 1.73 | 4225.0 | -0.44 | 0 | -1.82 | 0 | 0.19 | 5.56 | -1.7 | 0 | 0.70 | -17.01 | 1.73 | 183.61 | 1.66 | 325.64 | 0.22 | -15.38 | 0.08 | 33.33 | -7.14 | 0 |
| 2017 (3) | -1.09 | 0 | 0.78 | 0 | 0.04 | 0 | 0.04 | 0 | -0.31 | 0 | 0.18 | -5.26 | 0.16 | 166.67 | 0.85 | -23.72 | 0.61 | 125.93 | 0.39 | -45.83 | 0.26 | -7.14 | 0.06 | 0.0 | -153.52 | 0 |
| 2016 (2) | -0.56 | 0 | -0.22 | 0 | -0.83 | 0 | -0.27 | 0 | -0.78 | 0 | 0.19 | -32.14 | 0.06 | 0 | 1.11 | -38.43 | 0.27 | -71.88 | 0.72 | -24.21 | 0.28 | 7.69 | 0.06 | -14.29 | -52.83 | 0 |
| 2015 (1) | 3.17 | 13.62 | 8.62 | 0 | -10.52 | 0 | -0.04 | 0 | 11.79 | 0 | 0.28 | 64.71 | -0.38 | 0 | 1.80 | 118.16 | 0.96 | -39.24 | 0.95 | -45.09 | 0.26 | -7.14 | 0.07 | -30.0 | 247.66 | 87.3 |
| 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) | 2.14 | 35.44 | 30.49 | 1.76 | 172.13 | 6.02 | -0.01 | 99.66 | 0.0 | -0.33 | -222.22 | -134.74 | 3.9 | 553.49 | 18.18 | 0.03 | 0.0 | -66.67 | 0 | 0 | 100.0 | 0.38 | 2.41 | -70.94 | 1.69 | 6.96 | 60.95 | 1.88 | 21.29 | 176.47 | 0.1 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | 107.54 | 12.98 | -48.85 |
| 24Q3 (19) | 1.58 | -37.55 | -34.71 | -2.44 | -13.49 | -155.71 | -2.96 | -29700.0 | 49.66 | 0.27 | 222.73 | 165.85 | -0.86 | -326.32 | -112.65 | 0.03 | 0.0 | -50.0 | 0 | 0 | 0 | 0.37 | -9.05 | -51.05 | 1.58 | 30.58 | 81.61 | 1.55 | 13.97 | 13.97 | 0.1 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | 95.18 | -44.7 | -42.97 |
| 24Q2 (18) | 2.53 | 15.53 | 325.89 | -2.15 | 48.93 | -43.33 | 0.01 | -96.55 | 200.0 | -0.22 | 62.71 | 57.69 | 0.38 | 118.81 | 114.5 | 0.03 | -50.0 | -40.0 | 0 | 0 | 0 | 0.41 | -59.81 | -41.23 | 1.21 | 365.38 | 137.25 | 1.36 | 58.14 | 97.1 | 0.1 | 11.11 | 25.0 | 0.01 | 0.0 | 0.0 | 172.11 | -24.56 | 219.86 |
| 24Q1 (17) | 2.19 | 33.54 | 132.98 | -4.21 | -353.61 | -123.94 | 0.29 | 3000.0 | 38.1 | -0.59 | -162.11 | -591.67 | -2.02 | -161.21 | -114.89 | 0.06 | -33.33 | -45.45 | 0 | 100.0 | -100.0 | 1.02 | -22.37 | -39.35 | 0.26 | -75.24 | -60.61 | 0.86 | 26.47 | 50.88 | 0.09 | 0.0 | 28.57 | 0.01 | 0.0 | 0.0 | 228.12 | 8.5 | 57.75 |
| 23Q4 (16) | 1.64 | -32.23 | 6.49 | 1.66 | -62.1 | 119.21 | -0.01 | 99.83 | 98.78 | 0.95 | 331.71 | -12.84 | 3.3 | -51.47 | 146.48 | 0.09 | 50.0 | -43.75 | -0.35 | 0 | 36.36 | 1.31 | 72.49 | -42.19 | 1.05 | 20.69 | -9.48 | 0.68 | -50.0 | -19.05 | 0.09 | 12.5 | 50.0 | 0.01 | 0.0 | 0.0 | 210.26 | 25.98 | 24.24 |
| 23Q3 (15) | 2.42 | 316.07 | 591.43 | 4.38 | 392.0 | 129.01 | -5.88 | -58700.0 | -950.0 | -0.41 | 21.15 | 61.32 | 6.8 | 359.54 | 146.1 | 0.06 | 20.0 | -64.71 | 0 | 0 | -100.0 | 0.76 | 9.22 | -59.34 | 0.87 | 70.59 | -49.42 | 1.36 | 97.1 | -43.33 | 0.08 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 166.90 | 216.23 | 1077.81 |
| 23Q2 (14) | -1.12 | -219.15 | -170.89 | -1.5 | 20.21 | -1.35 | -0.01 | -104.76 | -100.04 | -0.52 | -533.33 | 16.13 | -2.62 | -178.72 | -2720.0 | 0.05 | -54.55 | 0.0 | 0 | -100.0 | -100.0 | 0.70 | -58.53 | 61.75 | 0.51 | -22.73 | -83.39 | 0.69 | 21.05 | -76.04 | 0.08 | 14.29 | 60.0 | 0.01 | 0.0 | 0.0 | -143.59 | -199.29 | -367.19 |
| 23Q1 (13) | 0.94 | -38.96 | -63.98 | -1.88 | 78.24 | -33.33 | 0.21 | 125.61 | 120.19 | 0.12 | -88.99 | 112.77 | -0.94 | 86.76 | -178.33 | 0.11 | -31.25 | 266.67 | 0.35 | 163.64 | 59.09 | 1.68 | -26.01 | 532.72 | 0.66 | -43.1 | -78.36 | 0.57 | -32.14 | -80.14 | 0.07 | 16.67 | 40.0 | 0.01 | 0.0 | 0.0 | 144.62 | -14.55 | 62.35 |
| 22Q4 (12) | 1.54 | 340.0 | -30.63 | -8.64 | 42.78 | -928.57 | -0.82 | -46.43 | 36.92 | 1.09 | 202.83 | 2625.0 | -7.1 | 51.86 | -614.49 | 0.16 | -5.88 | 700.0 | -0.55 | -283.33 | -12.24 | 2.27 | 21.31 | 1157.79 | 1.16 | -32.56 | -53.97 | 0.84 | -65.0 | -59.22 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 169.23 | 1094.29 | 61.61 |
| 22Q3 (11) | 0.35 | -77.85 | -82.41 | -15.1 | -920.27 | -513.82 | -0.56 | -102.52 | -9.8 | -1.06 | -70.97 | -1425.0 | -14.75 | -14850.0 | -3038.3 | 0.17 | 240.0 | 112.5 | 0.3 | 900.0 | 148.39 | 1.87 | 334.53 | 141.46 | 1.72 | -43.97 | -26.5 | 2.4 | -16.67 | 24.35 | 0.06 | 20.0 | 20.0 | 0.01 | 0.0 | 0.0 | 14.17 | -73.63 | -85.83 |
| 22Q2 (10) | 1.58 | -39.46 | -48.53 | -1.48 | -4.96 | -51.02 | 22.24 | 2238.46 | 8996.0 | -0.62 | 34.04 | -348.0 | 0.1 | -91.67 | -95.22 | 0.05 | 66.67 | -92.96 | 0.03 | -86.36 | 110.34 | 0.43 | 62.22 | -93.76 | 3.07 | 0.66 | 49.76 | 2.88 | 0.35 | 107.19 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 53.74 | -39.67 | -74.62 |
| 22Q1 (9) | 2.61 | 17.57 | 123.08 | -1.41 | -67.86 | -31.78 | -1.04 | 20.0 | -165.41 | -0.94 | -2450.0 | -3233.33 | 1.2 | -13.04 | 1100.0 | 0.03 | 50.0 | -76.92 | 0.22 | 144.9 | 46.67 | 0.27 | 47.08 | -79.02 | 3.05 | 21.03 | 121.01 | 2.87 | 39.32 | 151.75 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 89.08 | -14.93 | -8.64 |
| 21Q4 (8) | 2.22 | 11.56 | 48.0 | -0.84 | 65.85 | 59.81 | -1.3 | -154.9 | -187.84 | 0.04 | -50.0 | -80.95 | 1.38 | 393.62 | 333.9 | 0.02 | -75.0 | -98.43 | -0.49 | 20.97 | -406.25 | 0.18 | -76.71 | -98.65 | 2.52 | 7.69 | 215.0 | 2.06 | 6.74 | 182.19 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 104.72 | 4.72 | -44.85 |
| 21Q3 (7) | 1.99 | -35.18 | 116.3 | -2.46 | -151.02 | -2150.0 | -0.51 | -104.0 | -41.67 | 0.08 | -68.0 | 0 | -0.47 | -122.49 | -145.19 | 0.08 | -88.73 | 300.0 | -0.62 | -113.79 | -513.33 | 0.77 | -88.77 | 229.59 | 2.34 | 14.15 | 212.0 | 1.93 | 38.85 | 250.91 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | 100.00 | -52.77 | -32.61 |
| 21Q2 (6) | 3.07 | 162.39 | 1705.88 | -0.98 | 8.41 | -1733.33 | -0.25 | -115.72 | 72.53 | 0.25 | 733.33 | -34.21 | 2.09 | 1990.0 | 808.7 | 0.71 | 446.15 | 1320.0 | -0.29 | -293.33 | -293.33 | 6.89 | 445.09 | 966.03 | 2.05 | 48.55 | 225.4 | 1.39 | 21.93 | 195.74 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | 211.72 | 117.15 | 572.54 |
| 21Q1 (5) | 1.17 | -22.0 | -23.53 | -1.07 | 48.8 | -482.14 | 1.59 | 7.43 | 284.88 | 0.03 | -85.71 | 0 | 0.1 | 116.95 | -94.48 | 0.13 | -89.76 | 160.0 | 0.15 | -6.25 | 15.38 | 1.26 | -90.52 | 37.96 | 1.38 | 72.5 | 557.14 | 1.14 | 56.16 | 375.0 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | 97.50 | -48.65 | -80.25 |
| 20Q4 (4) | 1.5 | 63.04 | 0.0 | -2.09 | -1841.67 | 0.0 | 1.48 | 511.11 | 0.0 | 0.21 | 0 | 0.0 | -0.59 | -156.73 | 0.0 | 1.27 | 6250.0 | 0.0 | 0.16 | 6.67 | 0.0 | 13.33 | 5577.02 | 0.0 | 0.8 | 6.67 | 0.0 | 0.73 | 32.73 | 0.0 | 0.05 | -16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 189.87 | 27.96 | 0.0 |
| 20Q3 (3) | 0.92 | 441.18 | 0.0 | 0.12 | 100.0 | 0.0 | -0.36 | 60.44 | 0.0 | 0 | -100.0 | 0.0 | 1.04 | 352.17 | 0.0 | 0.02 | -60.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.23 | -63.66 | 0.0 | 0.75 | 19.05 | 0.0 | 0.55 | 17.02 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 148.39 | 371.35 | 0.0 |
| 20Q2 (2) | 0.17 | -88.89 | 0.0 | 0.06 | -78.57 | 0.0 | -0.91 | -5.81 | 0.0 | 0.38 | 0 | 0.0 | 0.23 | -87.29 | 0.0 | 0.05 | 0.0 | 0.0 | 0.15 | 15.38 | 0.0 | 0.65 | -29.46 | 0.0 | 0.63 | 200.0 | 0.0 | 0.47 | 95.83 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 31.48 | -93.62 | 0.0 |
| 20Q1 (1) | 1.53 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | -0.86 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 493.55 | 0.0 | 0.0 |
