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) | 12.16 | 157.08 | -28.57 | 0 | 24.72 | 76.95 | 0.41 | 0 | -16.41 | 0 | 28.39 | -24.19 | -0.1 | 0 | 54.92 | -37.45 | 14.39 | 14.12 | 11.72 | 17.91 | 3.64 | 116.67 | 0 | 0 | 79.17 | 94.49 |
| 2023 (9) | 4.73 | -63.3 | -37.82 | 0 | 13.97 | -53.76 | -1.45 | 0 | -33.09 | 0 | 37.45 | 59.84 | 0 | 0 | 87.81 | 96.53 | 12.61 | -24.49 | 9.94 | -25.99 | 1.68 | -11.11 | 0 | 0 | 40.71 | -51.62 |
| 2022 (8) | 12.89 | -6.59 | -23.4 | 0 | 30.21 | 0 | -0.69 | 0 | -10.51 | 0 | 23.43 | 443.62 | -0.06 | 0 | 44.68 | 213.38 | 16.7 | 15.49 | 13.43 | 16.48 | 1.89 | 1.07 | 0 | 0 | 84.14 | -18.3 |
| 2021 (7) | 13.8 | -24.38 | -2.74 | 0 | -7.61 | 0 | -0.58 | 0 | 11.06 | -36.4 | 4.31 | 1624.0 | -0.11 | 0 | 14.26 | 1428.96 | 14.46 | -0.07 | 11.53 | -2.04 | 1.87 | 6.25 | 0 | 0 | 102.99 | -23.65 |
| 2020 (6) | 18.25 | 66.97 | -0.86 | 0 | -13.49 | 0 | 0.33 | 0 | 17.39 | 142.2 | 0.25 | -86.7 | -0.07 | 0 | 0.93 | -86.57 | 14.47 | 1.69 | 11.77 | -0.17 | 1.76 | -7.85 | 0 | 0 | 134.89 | 69.07 |
| 2019 (5) | 10.93 | -32.82 | -3.75 | 0 | -10.97 | 0 | -0.27 | 0 | 7.18 | -20.84 | 1.88 | -83.41 | -0.33 | 0 | 6.94 | -79.18 | 14.23 | -16.44 | 11.79 | -10.75 | 1.91 | -46.65 | 0 | 0 | 79.78 | -17.67 |
| 2018 (4) | 16.27 | -5.57 | -7.2 | 0 | -8.64 | 0 | 0.23 | 0 | 9.07 | 0.78 | 11.33 | 75.12 | -0.14 | 0 | 33.36 | 43.61 | 17.03 | 7.85 | 13.21 | -3.08 | 3.58 | 50.42 | 0 | 0 | 96.90 | -9.96 |
| 2017 (3) | 17.23 | 5.71 | -8.23 | 0 | -12.49 | 0 | -0.36 | 0 | 9.0 | -49.41 | 6.47 | 140.52 | 0 | 0 | 23.23 | 169.71 | 15.79 | -5.45 | 13.63 | -5.41 | 2.38 | 26.6 | 0 | 0 | 107.62 | 7.55 |
| 2016 (2) | 16.3 | -11.27 | 1.49 | 0 | -10.83 | 0 | 0.08 | -42.86 | 17.79 | 384.74 | 2.69 | -25.28 | -0.02 | 0 | 8.61 | -34.2 | 16.7 | 17.77 | 14.41 | 16.96 | 1.88 | 0.53 | 0 | 0 | 100.06 | -22.71 |
| 2015 (1) | 18.37 | 33.31 | -14.7 | 0 | -8.81 | 0 | 0.14 | 0 | 3.67 | -67.61 | 3.6 | -50.75 | 0 | 0 | 13.09 | -61.89 | 14.18 | 19.46 | 12.32 | 20.08 | 1.87 | 19.11 | 0 | 0 | 129.46 | 11.14 |
| 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) | 0.4 | -93.47 | -89.3 | -2.87 | 64.08 | 79.49 | 10.17 | 408.18 | -10.48 | -2.6 | -169.71 | -14.54 | -2.47 | -32.8 | 75.9 | 2.18 | -74.02 | -83.26 | 0 | 100.0 | 0 | 16.81 | -77.12 | -86.35 | 4.22 | 14.05 | 52.35 | 3.68 | 30.04 | 64.29 | 1.16 | 3.57 | 152.17 | 0 | 0 | 0 | 8.26 | -94.67 | -94.03 |
| 24Q3 (19) | 6.13 | 30.98 | 61400.0 | -7.99 | -19.61 | 28.6 | -3.3 | -131.76 | -43.48 | 3.73 | 2586.67 | 191.41 | -1.86 | 7.0 | 83.39 | 8.39 | 0.24 | -30.03 | -0.1 | 0 | 0 | 73.47 | 27.27 | -58.39 | 3.7 | 1.65 | 86.87 | 2.83 | 3.28 | 89.93 | 1.12 | 24.44 | 160.47 | 0 | 0 | 0 | 155.19 | 20.7 | 29896.46 |
| 24Q2 (18) | 4.68 | 392.63 | 209.35 | -6.68 | 39.49 | 40.04 | 10.39 | 39.09 | 899.04 | -0.15 | 73.68 | -121.74 | -2.0 | 80.18 | 87.03 | 8.37 | -11.52 | -22.93 | 0 | 0 | 0 | 57.72 | -21.9 | -33.93 | 3.64 | 28.62 | -5.45 | 2.74 | 10.93 | -11.04 | 0.9 | 95.65 | 130.77 | 0 | 0 | 0 | 128.57 | 296.54 | 204.24 |
| 24Q1 (17) | 0.95 | -74.6 | -82.04 | -11.04 | 21.09 | -631.13 | 7.47 | -34.24 | 93.02 | -0.57 | 74.89 | 50.43 | -10.09 | 1.56 | -366.93 | 9.46 | -27.34 | 498.73 | 0 | 0 | 0 | 73.91 | -40.0 | 501.54 | 2.83 | 2.17 | -29.43 | 2.47 | 10.27 | -21.09 | 0.46 | 0.0 | 15.0 | 0 | 0 | 0 | 32.42 | -76.59 | -78.36 |
| 23Q4 (16) | 3.74 | 37500.0 | 10.0 | -13.99 | -25.02 | -510.92 | 11.36 | 593.91 | -39.28 | -2.27 | -277.34 | -809.38 | -10.25 | 8.48 | -1023.42 | 13.02 | 8.59 | 557.58 | 0 | 0 | 0 | 123.18 | -30.24 | 802.69 | 2.77 | 39.9 | -40.04 | 2.24 | 50.34 | -41.82 | 0.46 | 6.98 | -2.13 | 0 | 0 | 0 | 138.52 | 26695.56 | 76.0 |
| 23Q3 (15) | -0.01 | 99.77 | -100.18 | -11.19 | -0.45 | -651.01 | -2.3 | -321.15 | -162.5 | 1.28 | 85.51 | 2033.33 | -11.2 | 27.37 | -376.54 | 11.99 | 10.41 | 699.33 | 0 | 0 | 0 | 176.58 | 102.11 | 1552.82 | 1.98 | -48.57 | -52.97 | 1.49 | -51.62 | -55.79 | 0.43 | 10.26 | -6.52 | 0 | 0 | 0 | -0.52 | 99.58 | -100.36 |
| 23Q2 (14) | -4.28 | -180.91 | -648.72 | -11.14 | -637.75 | -737.59 | 1.04 | -73.13 | 118.18 | 0.69 | 160.0 | 156.1 | -15.42 | -507.94 | -2703.64 | 10.86 | 587.34 | 500.0 | 0 | 0 | 100.0 | 87.37 | 611.12 | 512.07 | 3.85 | -3.99 | -15.38 | 3.08 | -1.6 | -14.21 | 0.39 | -2.5 | -30.36 | 0 | 0 | 0 | -123.34 | -182.31 | -756.25 |
| 23Q1 (13) | 5.29 | 55.59 | 66.88 | -1.51 | 34.06 | 91.74 | 3.87 | -79.32 | -71.4 | -1.15 | -459.38 | -776.47 | 3.78 | 240.54 | 125.02 | 1.58 | -20.2 | -91.29 | 0 | 0 | 0 | 12.29 | -9.96 | -92.41 | 4.01 | -13.2 | 20.78 | 3.13 | -18.7 | 19.47 | 0.4 | -14.89 | -2.44 | 0 | 0 | 0 | 149.86 | 90.41 | 43.24 |
| 22Q4 (12) | 3.4 | -38.63 | -15.84 | -2.29 | -53.69 | 18.51 | 18.71 | 408.42 | 3967.39 | 0.32 | 433.33 | 288.24 | 1.11 | -72.59 | -9.76 | 1.98 | 32.0 | -15.02 | 0 | 0 | 0 | 13.65 | 27.72 | -50.28 | 4.62 | 9.74 | 65.59 | 3.85 | 14.24 | 63.83 | 0.47 | 2.17 | 4.44 | 0 | 0 | 0 | 78.70 | -45.59 | -45.45 |
| 22Q3 (11) | 5.54 | 610.26 | 66.37 | -1.49 | -12.03 | -61.96 | 3.68 | 164.34 | 148.94 | 0.06 | 104.88 | 104.88 | 4.05 | 836.36 | 68.05 | 1.5 | -17.13 | -20.21 | 0 | 100.0 | 0 | 10.68 | -25.15 | -56.64 | 4.21 | -7.47 | 11.08 | 3.37 | -6.13 | 19.5 | 0.46 | -17.86 | 4.55 | 0 | 0 | 0 | 144.65 | 669.6 | 41.61 |
| 22Q2 (10) | 0.78 | -75.39 | -78.45 | -1.33 | 92.72 | -190.48 | -5.72 | -142.28 | -1942.86 | -1.23 | -823.53 | -315.79 | -0.55 | 96.36 | -110.81 | 1.81 | -90.02 | 3520.0 | -0.06 | 0 | 45.45 | 14.27 | -91.18 | 1595.8 | 4.55 | 37.05 | 41.74 | 3.59 | 37.02 | 35.98 | 0.56 | 36.59 | 14.29 | 0 | 0 | 0 | 18.80 | -82.03 | -83.75 |
| 22Q1 (9) | 3.17 | -21.53 | 12.81 | -18.28 | -550.53 | -3873.91 | 13.53 | 2841.3 | 5111.11 | 0.17 | 200.0 | -32.0 | -15.11 | -1328.46 | -742.98 | 18.14 | 678.54 | 36180.0 | 0 | 0 | 0 | 161.82 | 489.64 | 26341.36 | 3.32 | 19.0 | -29.06 | 2.62 | 11.49 | -29.76 | 0.41 | -8.89 | -18.0 | 0 | 0 | 0 | 104.62 | -27.49 | 57.49 |
| 21Q4 (8) | 4.04 | 21.32 | -32.21 | -2.81 | -205.43 | -150.89 | 0.46 | 106.12 | 757.14 | -0.17 | 86.18 | -1800.0 | 1.23 | -48.96 | -74.59 | 2.33 | 23.94 | 5725.0 | 0 | 0 | 0 | 27.44 | 11.38 | 4496.88 | 2.79 | -26.39 | -29.19 | 2.35 | -16.67 | -27.24 | 0.45 | 2.27 | 4.65 | 0 | 0 | 0 | 144.29 | 41.25 | -11.4 |
| 21Q3 (7) | 3.33 | -8.01 | -18.78 | -0.92 | -162.59 | -194.85 | -7.52 | -2585.71 | 30.11 | -1.23 | -315.79 | -2975.0 | 2.41 | -52.65 | -52.47 | 1.88 | 3660.0 | 9300.0 | 0 | 100.0 | 0 | 24.64 | 2827.18 | 8671.69 | 3.79 | 18.07 | -6.42 | 2.82 | 6.82 | -14.02 | 0.44 | -10.2 | -8.33 | 0 | 0 | 0 | 102.15 | -11.68 | -6.32 |
| 21Q2 (6) | 3.62 | 28.83 | 68.37 | 1.47 | 419.57 | 250.0 | -0.28 | -3.7 | -21.74 | 0.57 | 128.0 | 216.67 | 5.09 | 116.6 | 98.05 | 0.05 | 0.0 | -16.67 | -0.11 | 0 | -57.14 | 0.84 | 37.54 | -9.23 | 3.21 | -31.41 | 5.94 | 2.64 | -29.22 | 6.02 | 0.49 | -2.0 | 16.67 | 0 | 0 | 0 | 115.65 | 74.1 | 56.54 |
| 21Q1 (5) | 2.81 | -52.85 | -53.48 | -0.46 | 58.93 | 59.65 | -0.27 | -285.71 | 88.89 | 0.25 | 2400.0 | 38.89 | 2.35 | -51.45 | -52.04 | 0.05 | 25.0 | -61.54 | 0 | 0 | 0 | 0.61 | 2.51 | -69.31 | 4.68 | 18.78 | 35.65 | 3.73 | 15.48 | 34.66 | 0.5 | 16.28 | 16.28 | 0 | 0 | 0 | 66.43 | -59.21 | -64.81 |
| 20Q4 (4) | 5.96 | 45.37 | 0.0 | -1.12 | -215.46 | 0.0 | -0.07 | 99.35 | 0.0 | 0.01 | 125.0 | 0.0 | 4.84 | -4.54 | 0.0 | 0.04 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.60 | 112.54 | 0.0 | 3.94 | -2.72 | 0.0 | 3.23 | -1.52 | 0.0 | 0.43 | -10.42 | 0.0 | 0 | 0 | 0.0 | 162.84 | 49.34 | 0.0 |
| 20Q3 (3) | 4.1 | 90.7 | 0.0 | 0.97 | 130.95 | 0.0 | -10.76 | -4578.26 | 0.0 | -0.04 | -122.22 | 0.0 | 5.07 | 97.28 | 0.0 | 0.02 | -66.67 | 0.0 | 0 | 100.0 | 0.0 | 0.28 | -69.71 | 0.0 | 4.05 | 33.66 | 0.0 | 3.28 | 31.73 | 0.0 | 0.48 | 14.29 | 0.0 | 0 | 0 | 0.0 | 109.04 | 47.59 | 0.0 |
| 20Q2 (2) | 2.15 | -64.4 | 0.0 | 0.42 | 136.84 | 0.0 | -0.23 | 90.53 | 0.0 | 0.18 | 0.0 | 0.0 | 2.57 | -47.55 | 0.0 | 0.06 | -53.85 | 0.0 | -0.07 | 0 | 0.0 | 0.93 | -53.49 | 0.0 | 3.03 | -12.17 | 0.0 | 2.49 | -10.11 | 0.0 | 0.42 | -2.33 | 0.0 | 0 | 0 | 0.0 | 73.88 | -60.86 | 0.0 |
| 20Q1 (1) | 6.04 | 0.0 | 0.0 | -1.14 | 0.0 | 0.0 | -2.43 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 4.9 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.99 | 0.0 | 0.0 | 3.45 | 0.0 | 0.0 | 2.77 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 188.75 | 0.0 | 0.0 |
