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) | 19.04 | 133.05 | -23.53 | 0 | 5.0 | -78.72 | -0.11 | 0 | -4.49 | 0 | 20.05 | -36.95 | 0 | 0 | 26.51 | -39.97 | 2.21 | -70.49 | -4.73 | 0 | 12.87 | 37.94 | 0.89 | 71.15 | 210.85 | 248.67 |
| 2023 (9) | 8.17 | -42.18 | -35.66 | 0 | 23.5 | 92.15 | 0.89 | 0 | -27.49 | 0 | 31.8 | 9.24 | 0 | 0 | 44.17 | 17.45 | 7.49 | -39.98 | 3.66 | -48.01 | 9.33 | 64.26 | 0.52 | 15.56 | 60.47 | -43.63 |
| 2022 (8) | 14.13 | 0 | -35.78 | 0 | 12.23 | -74.82 | -1.06 | 0 | -21.65 | 0 | 29.11 | 54.59 | 0 | 0 | 37.60 | 21.36 | 12.48 | 187.56 | 7.04 | -38.62 | 5.68 | 17.6 | 0.45 | 150.0 | 107.29 | 0 |
| 2021 (7) | -12.66 | 0 | -19.39 | 0 | 48.57 | 93.81 | 2.06 | 0 | -32.05 | 0 | 18.83 | -7.2 | 0 | 0 | 30.99 | -28.73 | 4.34 | 26.16 | 11.47 | 67.69 | 4.83 | 27.11 | 0.18 | 157.14 | -76.82 | 0 |
| 2020 (6) | -0.7 | 0 | -23.39 | 0 | 25.06 | 517.24 | -0.58 | 0 | -24.09 | 0 | 20.29 | 188.21 | 0 | 0 | 43.48 | 114.23 | 3.44 | 4814.29 | 6.84 | 58.7 | 3.8 | 36.2 | 0.07 | -12.5 | -6.54 | 0 |
| 2019 (5) | 6.72 | 0 | -6.87 | 0 | 4.06 | -18.47 | 0.27 | 800.0 | -0.15 | 0 | 7.04 | 241.75 | 0 | 0 | 20.29 | 184.31 | 0.07 | -97.31 | 4.31 | 116.58 | 2.79 | 91.1 | 0.08 | 166.67 | 93.59 | 0 |
| 2018 (4) | -1.59 | 0 | -4.13 | 0 | 4.98 | 0 | 0.03 | 0 | -5.72 | 0 | 2.06 | 58.46 | 0 | 0 | 7.14 | -21.65 | 2.6 | 0 | 1.99 | 0 | 1.46 | -8.75 | 0.03 | 50.0 | -45.69 | 0 |
| 2017 (3) | 5.98 | 1228.89 | 1.65 | 0 | -4.12 | 0 | -0.49 | 0 | 7.63 | 0 | 1.3 | 136.36 | 0 | 0 | 9.11 | 98.1 | -0.08 | 0 | -0.74 | 0 | 1.6 | -22.33 | 0.02 | -33.33 | 679.55 | 564.44 |
| 2016 (2) | 0.45 | -84.69 | -2.18 | 0 | -0.65 | 0 | 0.15 | -66.67 | -1.73 | 0 | 0.55 | -44.44 | 0 | 0 | 4.60 | -31.02 | -1.73 | 0 | -1.65 | 0 | 2.06 | -20.16 | 0.03 | -50.0 | 102.27 | -21.03 |
| 2015 (1) | 2.94 | 18.07 | -0.65 | 0 | -1.14 | 0 | 0.45 | 0 | 2.29 | -9.13 | 0.99 | -1.98 | 0 | 0 | 6.67 | 16.63 | -0.98 | 0 | -0.37 | 0 | 2.58 | -8.83 | 0.06 | -25.0 | 129.52 | 82.57 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 25Q2 (20) | 11.63 | 124.08 | 487.37 | -0.21 | 97.21 | 95.4 | -13.98 | -4760.0 | -3878.38 | 0.09 | 164.29 | -82.35 | 11.42 | 590.13 | 540.93 | 1.43 | -82.48 | -72.87 | 0 | 0 | 0 | 8.99 | -82.06 | -65.9 | -1.13 | 17.52 | -177.4 | -3.96 | -54.09 | -61.63 | 3.69 | 3.36 | 16.77 | 0.19 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 25Q1 (19) | 5.19 | -45.94 | 56.8 | -7.52 | -226.96 | 15.03 | 0.3 | 105.73 | -96.03 | -0.14 | 6.67 | 61.11 | -2.33 | -131.92 | 57.94 | 8.16 | 147.27 | 96.15 | 0 | 0 | 0 | 50.12 | 191.32 | 122.9 | -1.37 | -6750.0 | -756.25 | -2.57 | 63.13 | -138.13 | 3.57 | 5.0 | 15.91 | 0.19 | -17.39 | -36.67 | 436.13 | 0 | 1233.44 |
| 24Q4 (18) | 9.6 | 131.33 | 9500.0 | -2.3 | 70.59 | 44.44 | -5.24 | -325.86 | -2395.24 | -0.15 | -36.36 | 55.88 | 7.3 | 298.91 | 280.69 | 3.3 | -54.92 | 6.45 | 0 | 0 | 0 | 17.21 | -57.79 | 4.4 | -0.02 | -102.15 | -100.93 | -6.97 | -240.0 | -587.41 | 3.4 | 5.26 | 28.3 | 0.23 | 27.78 | 64.29 | 0.00 | -100.0 | -100.0 |
| 24Q3 (17) | 4.15 | 109.6 | 166.03 | -7.82 | -71.12 | 25.81 | 2.32 | 527.03 | -65.48 | -0.11 | -121.57 | 64.52 | -3.67 | -41.7 | 59.13 | 7.32 | 38.9 | -28.02 | 0 | 0 | 0 | 40.76 | 54.52 | -21.65 | 0.93 | -36.3 | -48.04 | -2.05 | 16.33 | -138.37 | 3.23 | 2.22 | 24.71 | 0.18 | -5.26 | 38.46 | 305.15 | 38.7 | 263.83 |
| 24Q2 (16) | 1.98 | -40.18 | 4.21 | -4.57 | 48.36 | 37.57 | 0.37 | -95.11 | -96.62 | 0.51 | 241.67 | 54.55 | -2.59 | 53.25 | 52.21 | 5.27 | 26.68 | -6.06 | 0 | 0 | 0 | 26.38 | 17.3 | -15.37 | 1.46 | 1012.5 | -10.98 | -2.45 | -136.35 | -345.0 | 3.16 | 2.6 | 50.48 | 0.19 | -36.67 | 35.71 | 220.00 | 572.63 | 275.16 |
| 24Q1 (15) | 3.31 | 3210.0 | -23.38 | -8.85 | -113.77 | 33.81 | 7.56 | 3700.0 | 25.37 | -0.36 | -5.88 | -139.56 | -5.54 | -37.13 | 38.78 | 4.16 | 34.19 | -67.78 | 0 | 0 | 0 | 22.49 | 36.44 | -72.76 | -0.16 | -107.48 | -108.38 | 6.74 | 371.33 | 224.04 | 3.08 | 16.23 | 54.77 | 0.3 | 114.29 | 150.0 | 32.71 | 1280.26 | -68.28 |
| 23Q4 (14) | 0.1 | -93.59 | -99.12 | -4.14 | 60.72 | 59.65 | -0.21 | -103.12 | 95.04 | -0.34 | -9.68 | 20.93 | -4.04 | 55.01 | -454.39 | 3.1 | -69.52 | -62.24 | 0 | 0 | 0 | 16.48 | -68.32 | -60.43 | 2.14 | 19.55 | -29.14 | 1.43 | 266.28 | -79.03 | 2.65 | 2.32 | 51.43 | 0.14 | 7.69 | 40.0 | 2.37 | -97.17 | -98.2 |
| 23Q3 (13) | 1.56 | -17.89 | -73.1 | -10.54 | -43.99 | -15.82 | 6.72 | -38.69 | 505.41 | -0.31 | -193.94 | 66.3 | -8.98 | -65.68 | -172.12 | 10.17 | 81.28 | 124.01 | 0 | 0 | 0 | 52.02 | 66.91 | 136.96 | 1.79 | 9.15 | -41.12 | -0.86 | -186.0 | -114.33 | 2.59 | 23.33 | 52.35 | 0.13 | -7.14 | -13.33 | 83.87 | 43.02 | 13.52 |
| 23Q2 (12) | 1.9 | -56.02 | 195.48 | -7.32 | 45.25 | 10.73 | 10.96 | 81.76 | -3.01 | 0.33 | -63.74 | 26.92 | -5.42 | 40.11 | 46.81 | 5.61 | -56.55 | -32.08 | 0 | 0 | 0 | 31.17 | -62.24 | -24.76 | 1.64 | -14.14 | -62.12 | 1.0 | -51.92 | 130.03 | 2.1 | 5.53 | 133.33 | 0.14 | 16.67 | -12.5 | 58.64 | -43.12 | 0 |
| 23Q1 (11) | 4.32 | -62.11 | 500.0 | -13.37 | -30.31 | -62.65 | 6.03 | 242.55 | 48.89 | 0.91 | 311.63 | 2933.33 | -9.05 | -893.86 | 2.69 | 12.91 | 57.25 | 59.38 | 0 | 0 | 0 | 82.54 | 98.17 | 73.96 | 1.91 | -36.75 | -9.05 | 2.08 | -69.5 | 184.9 | 1.99 | 13.71 | 48.51 | 0.12 | 20.0 | 200.0 | 103.10 | -21.59 | 0 |
| 22Q4 (10) | 11.4 | 96.55 | 180.79 | -10.26 | -12.75 | -64.42 | -4.23 | -481.08 | -104.35 | -0.43 | 53.26 | -129.25 | 1.14 | 134.55 | 152.29 | 8.21 | 80.84 | 13.55 | 0 | 0 | 0 | 41.65 | 89.74 | -2.12 | 3.02 | -0.66 | 73.56 | 6.82 | 13.67 | 149.82 | 1.75 | 2.94 | 9.38 | 0.1 | -33.33 | 66.67 | 131.49 | 77.96 | 42.18 |
| 22Q3 (9) | 5.8 | 391.46 | 130.72 | -9.1 | -10.98 | -51.92 | 1.11 | -90.18 | -97.23 | -0.92 | -453.85 | -3166.67 | -3.3 | 67.62 | 86.73 | 4.54 | -45.04 | -7.35 | 0 | 0 | 0 | 21.95 | -47.0 | -27.87 | 3.04 | -29.79 | 88.82 | 6.0 | 280.18 | -0.17 | 1.7 | 88.89 | 82.8 | 0.15 | -6.25 | 275.0 | 73.89 | 0 | 127.32 |
| 22Q2 (8) | -1.99 | -84.26 | -895.0 | -8.2 | 0.24 | -130.99 | 11.3 | 179.01 | 1155.56 | 0.26 | 766.67 | 300.0 | -10.19 | -9.57 | -171.73 | 8.26 | 1.98 | 120.27 | 0 | 0 | 0 | 41.42 | -12.7 | 64.81 | 4.33 | 106.19 | 1393.1 | -3.33 | -35.92 | -437.1 | 0.9 | -32.84 | -30.77 | 0.16 | 300.0 | 300.0 | 0.00 | 0 | 100.0 |
| 22Q1 (7) | -1.08 | -126.6 | -145.76 | -8.22 | -31.73 | -127.7 | 4.05 | 295.65 | -58.03 | 0.03 | -97.96 | -95.59 | -9.3 | -326.61 | -644.0 | 8.1 | 12.03 | 174.58 | 0 | 0 | 0 | 47.45 | 11.51 | 105.25 | 2.1 | 20.69 | 200.0 | -2.45 | -189.74 | -173.35 | 1.34 | -16.25 | 34.0 | 0.04 | -33.33 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q4 (6) | 4.06 | 121.5 | 544.44 | -6.24 | -4.17 | 44.09 | -2.07 | -105.16 | -116.06 | 1.47 | 4800.0 | 349.15 | -2.18 | 91.23 | 79.3 | 7.23 | 47.55 | -33.73 | 0 | 0 | 0 | 42.55 | 39.82 | -48.86 | 1.74 | 8.07 | 100.0 | 2.73 | -54.58 | -44.96 | 1.6 | 72.04 | 79.78 | 0.06 | 50.0 | 500.0 | 92.48 | 134.19 | 760.24 |
| 21Q3 (5) | -18.88 | -9340.0 | -428.85 | -5.99 | -68.73 | -523.96 | 40.1 | 4355.56 | 711.74 | 0.03 | 123.08 | -62.5 | -24.87 | -563.2 | -449.01 | 4.9 | 30.67 | 120.72 | 0 | 0 | 0 | 30.43 | 21.09 | 57.79 | 1.61 | 455.17 | 14.18 | 6.01 | 1069.35 | 124.25 | 0.93 | -28.46 | 16.25 | 0.04 | 0.0 | 300.0 | -270.49 | -873.75 | -164.43 |
| 21Q2 (4) | -0.2 | -108.47 | 0.0 | -3.55 | 1.66 | 0.0 | 0.9 | -90.67 | 0.0 | -0.13 | -119.12 | 0.0 | -3.75 | -200.0 | 0.0 | 3.75 | 27.12 | 0.0 | 0 | 0 | 0.0 | 25.13 | 8.72 | 0.0 | 0.29 | -58.57 | 0.0 | -0.62 | -118.56 | 0.0 | 1.3 | 30.0 | 0.0 | 0.04 | 0.0 | 0.0 | -27.78 | -151.55 | 0.0 |
| 21Q1 (3) | 2.36 | 274.6 | 0.0 | -3.61 | 67.65 | 0.0 | 9.65 | -25.14 | 0.0 | 0.68 | 215.25 | 0.0 | -1.25 | 88.13 | 0.0 | 2.95 | -72.96 | 0.0 | 0 | 0 | 0.0 | 23.12 | -72.22 | 0.0 | 0.7 | -19.54 | 0.0 | 3.34 | -32.66 | 0.0 | 1.0 | 12.36 | 0.0 | 0.04 | 300.0 | 0.0 | 53.88 | 401.18 | 0.0 |
| 20Q4 (2) | 0.63 | 117.65 | 0.0 | -11.16 | -1062.5 | 0.0 | 12.89 | 160.93 | 0.0 | -0.59 | -837.5 | 0.0 | -10.53 | -132.45 | 0.0 | 10.91 | 391.44 | 0.0 | 0 | 0 | 0.0 | 83.22 | 331.46 | 0.0 | 0.87 | -38.3 | 0.0 | 4.96 | 85.07 | 0.0 | 0.89 | 11.25 | 0.0 | 0.01 | 0.0 | 0.0 | 10.75 | 110.51 | 0.0 |
| 20Q3 (1) | -3.57 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | 4.94 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -4.53 | 0.0 | 0.0 | 2.22 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 19.29 | 0.0 | 0.0 | 1.41 | 0.0 | 0.0 | 2.68 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -102.29 | 0.0 | 0.0 |