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) | 13.84 | -43.3 | 0.78 | 77.27 | -12.47 | 0 | 0.62 | -4.62 | 14.62 | -41.17 | 0.42 | -44.74 | 0 | 0 | 0.63 | -47.71 | 18.35 | 4.08 | 16.27 | 2.46 | 0.66 | 29.41 | 0.14 | 16.67 | 81.08 | -45.16 |
| 2023 (9) | 24.41 | 90.11 | 0.44 | 0 | -9.74 | 0 | 0.65 | 0 | 24.85 | 96.13 | 0.76 | 261.9 | 0.01 | 0 | 1.21 | 200.55 | 17.63 | 30.5 | 15.88 | 30.38 | 0.51 | 10.87 | 0.12 | 33.33 | 147.85 | 46.58 |
| 2022 (8) | 12.84 | 25.02 | -0.17 | 0 | -14.57 | 0 | -0.63 | 0 | 12.67 | 37.87 | 0.21 | -70.83 | 0 | 0 | 0.40 | -59.79 | 13.51 | -35.54 | 12.18 | -32.56 | 0.46 | -9.8 | 0.09 | -35.71 | 100.86 | 83.76 |
| 2021 (7) | 10.27 | 493.64 | -1.08 | 0 | -9.7 | 0 | -0.15 | 0 | 9.19 | 1007.23 | 0.72 | 213.04 | -0.02 | 0 | 1.00 | 109.92 | 20.96 | 88.15 | 18.06 | 93.16 | 0.51 | 24.39 | 0.14 | -53.33 | 54.89 | 219.19 |
| 2020 (6) | 1.73 | -82.16 | -0.9 | 0 | -5.3 | 0 | 0.71 | 491.67 | 0.83 | -89.91 | 0.23 | 109.09 | 0 | 0 | 0.48 | 59.05 | 11.14 | 67.27 | 9.35 | 73.47 | 0.41 | 5.13 | 0.3 | -3.23 | 17.20 | -89.2 |
| 2019 (5) | 9.7 | 72.91 | -1.47 | 0 | -4.42 | 0 | 0.12 | 0 | 8.23 | 424.2 | 0.11 | -95.28 | 0 | 0 | 0.30 | -95.67 | 6.66 | 20.87 | 5.39 | 10.68 | 0.39 | 62.5 | 0.31 | 6.9 | 159.28 | 53.32 |
| 2018 (4) | 5.61 | -18.93 | -4.04 | 0 | -3.95 | 0 | -0.01 | 0 | 1.57 | -60.15 | 2.33 | -3.72 | 0.01 | 0 | 6.93 | -9.16 | 5.51 | 11.99 | 4.87 | 24.87 | 0.24 | 26.32 | 0.29 | 7.41 | 103.89 | -34.54 |
| 2017 (3) | 6.92 | 45.68 | -2.98 | 0 | -3.5 | 0 | 0.12 | 0 | 3.94 | 61.48 | 2.42 | 3357.14 | -0.13 | 0 | 7.63 | 3307.02 | 4.92 | 12.07 | 3.9 | 7.14 | 0.19 | 5.56 | 0.27 | 3.85 | 158.72 | 36.33 |
| 2016 (2) | 4.75 | 62.12 | -2.31 | 0 | -3.06 | 0 | -0.05 | 0 | 2.44 | -5.43 | 0.07 | -46.15 | 0 | 0 | 0.22 | -46.89 | 4.39 | 3.54 | 3.64 | 7.69 | 0.18 | -5.26 | 0.26 | -10.34 | 116.42 | 53.37 |
| 2015 (1) | 2.93 | -31.06 | -0.35 | 0 | -4.0 | 0 | 0.1 | 0 | 2.58 | -27.32 | 0.13 | 8.33 | -0.08 | 0 | 0.42 | 20.87 | 4.24 | -15.37 | 3.38 | -8.15 | 0.19 | -45.71 | 0.29 | 3.57 | 75.91 | -23.02 |
| 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) | 5.39 | 58.53 | 76.72 | 0.53 | 162.35 | 226.19 | -0.03 | -50.0 | -50.0 | 0.31 | -49.18 | 55.0 | 5.92 | 132.16 | 125.1 | 0.14 | -46.15 | -33.33 | -0.02 | 0 | 0 | 0.73 | -51.78 | -43.94 | 5.03 | 2.24 | 7.48 | 3.8 | -16.48 | -6.17 | 0.18 | 0.0 | 12.5 | 0.04 | -20.0 | 33.33 | 134.08 | 88.5 | 86.39 |
| 25Q1 (19) | 3.4 | -17.48 | -25.76 | -0.85 | -8600.0 | -216.44 | -0.02 | 0.0 | 0.0 | 0.61 | 2950.0 | 654.55 | 2.55 | -38.26 | -51.98 | 0.26 | 271.43 | 766.67 | 0 | 100.0 | -100.0 | 1.51 | 253.74 | 660.98 | 4.92 | 29.13 | 19.13 | 4.55 | 37.46 | 15.19 | 0.18 | 5.88 | 12.5 | 0.05 | 25.0 | 66.67 | 71.13 | -39.23 | -35.7 |
| 24Q4 (18) | 4.12 | 96.19 | 12.57 | 0.01 | -97.87 | -98.15 | -0.02 | 99.84 | 0.0 | 0.02 | -96.15 | 112.5 | 4.13 | 60.7 | -1.67 | 0.07 | -36.36 | -83.72 | -0.01 | 0 | 0 | 0.43 | -27.71 | -85.61 | 3.81 | -33.39 | 11.4 | 3.31 | -33.27 | -1.49 | 0.17 | 0.0 | 13.33 | 0.04 | 0.0 | 33.33 | 117.05 | 188.15 | 13.21 |
| 24Q3 (17) | 2.1 | -31.15 | -18.6 | 0.47 | 211.9 | 370.0 | -12.41 | -61950.0 | -28.2 | 0.52 | 160.0 | 44.44 | 2.57 | -2.28 | -4.1 | 0.11 | -47.62 | -15.38 | 0 | 0 | -100.0 | 0.59 | -54.54 | -18.52 | 5.72 | 22.22 | 13.49 | 4.96 | 22.47 | 4.86 | 0.17 | 6.25 | 30.77 | 0.04 | 33.33 | 33.33 | 40.62 | -43.53 | -23.01 |
| 24Q2 (16) | 3.05 | -33.41 | -77.66 | -0.42 | -157.53 | -168.85 | -0.02 | 0.0 | 0.0 | 0.2 | 281.82 | -25.93 | 2.63 | -50.47 | -81.56 | 0.21 | 600.0 | 16.67 | 0 | -100.0 | 0 | 1.30 | 554.55 | 23.45 | 4.68 | 13.32 | -11.53 | 4.05 | 2.53 | -7.32 | 0.16 | 0.0 | 33.33 | 0.03 | 0.0 | 0.0 | 71.93 | -34.98 | -76.18 |
| 24Q1 (15) | 4.58 | 25.14 | 1.1 | 0.73 | 35.19 | 191.25 | -0.02 | 0.0 | 0.0 | -0.11 | 31.25 | -161.11 | 5.31 | 26.43 | 42.36 | 0.03 | -93.02 | 0.0 | 0.01 | 0 | 0 | 0.20 | -93.31 | -12.63 | 4.13 | 20.76 | 6.72 | 3.95 | 17.56 | 15.5 | 0.16 | 6.67 | 33.33 | 0.03 | 0.0 | 0.0 | 110.63 | 7.0 | -12.82 |
| 23Q4 (14) | 3.66 | 41.86 | 67.89 | 0.54 | 440.0 | 390.91 | -0.02 | 99.79 | 0.0 | -0.16 | -144.44 | 70.37 | 4.2 | 56.72 | 83.41 | 0.43 | 230.77 | 1333.33 | 0 | -100.0 | 0 | 2.97 | 309.24 | 1032.83 | 3.42 | -32.14 | 29.06 | 3.36 | -28.96 | 62.32 | 0.15 | 15.38 | 36.36 | 0.03 | 0.0 | 0.0 | 103.39 | 95.96 | 4.81 |
| 23Q3 (13) | 2.58 | -81.1 | -75.36 | 0.1 | -83.61 | -80.39 | -9.68 | -48300.0 | 33.29 | 0.36 | 33.33 | 500.0 | 2.68 | -81.21 | -75.59 | 0.13 | -27.78 | 130.23 | 0.01 | 0 | 0 | 0.72 | -31.12 | 118.25 | 5.04 | -4.73 | 102.41 | 4.73 | 8.24 | 52.09 | 0.13 | 8.33 | 8.33 | 0.03 | 0.0 | 0.0 | 52.76 | -82.53 | -83.57 |
| 23Q2 (12) | 13.65 | 201.32 | 1192.0 | 0.61 | 176.25 | 217.31 | -0.02 | 0.0 | 0.0 | 0.27 | 50.0 | 0 | 14.26 | 282.31 | 905.65 | 0.18 | 500.0 | -70.0 | 0 | 0 | -100.0 | 1.05 | 363.24 | -75.94 | 5.29 | 36.69 | 39.58 | 4.37 | 27.78 | 48.14 | 0.12 | 0.0 | 9.09 | 0.03 | 0.0 | 200.0 | 301.99 | 137.99 | 841.69 |
| 23Q1 (11) | 4.53 | 107.8 | 214.58 | -0.8 | -827.27 | -196.3 | -0.02 | 0.0 | -100.0 | 0.18 | 133.33 | 1700.0 | 3.73 | 62.88 | 218.8 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.23 | -13.25 | 265.86 | 3.87 | 46.04 | -15.5 | 3.42 | 65.22 | -15.56 | 0.12 | 9.09 | 9.09 | 0.03 | 0.0 | 200.0 | 126.89 | 28.64 | 267.45 |
| 22Q4 (10) | 2.18 | -79.18 | -24.57 | 0.11 | -78.43 | 111.83 | -0.02 | 99.86 | 0.0 | -0.54 | -500.0 | -390.91 | 2.29 | -79.14 | 16.84 | 0.03 | 106.98 | -75.0 | 0 | 0 | 100.0 | 0.26 | 106.59 | -62.67 | 2.65 | 6.43 | -43.5 | 2.07 | -33.44 | -49.39 | 0.11 | -8.33 | -15.38 | 0.03 | 0.0 | 200.0 | 98.64 | -69.29 | 44.38 |
| 22Q3 (9) | 10.47 | 937.6 | 190.03 | 0.51 | 198.08 | 200.0 | -14.51 | -72450.0 | -50.21 | -0.09 | 0 | 64.0 | 10.98 | 720.34 | 190.48 | -0.43 | -171.67 | -816.67 | 0 | -100.0 | 100.0 | -3.97 | -190.79 | -1503.55 | 2.49 | -34.3 | -62.89 | 3.11 | 5.42 | -44.17 | 0.12 | 9.09 | -14.29 | 0.03 | 200.0 | 200.0 | 321.17 | 888.78 | 408.88 |
| 22Q2 (8) | -1.25 | -186.81 | -189.29 | -0.52 | -92.59 | -26.83 | -0.02 | -100.0 | 0 | 0 | -100.0 | -100.0 | -1.77 | -251.28 | -278.79 | 0.6 | 5900.0 | 33.33 | 0.01 | 0 | 0 | 4.37 | 6945.19 | 77.94 | 3.79 | -17.25 | -31.96 | 2.95 | -27.16 | -36.56 | 0.11 | 0.0 | -15.38 | 0.01 | 0.0 | -80.0 | -40.72 | -217.91 | -240.47 |
| 22Q1 (7) | 1.44 | -50.17 | -39.5 | -0.27 | 70.97 | -400.0 | -0.01 | 50.0 | 50.0 | 0.01 | 109.09 | 112.5 | 1.17 | -40.31 | -52.63 | 0.01 | -91.67 | -88.89 | 0 | 100.0 | 0 | 0.06 | -91.15 | -89.5 | 4.58 | -2.35 | 14.79 | 4.05 | -0.98 | 8.0 | 0.11 | -15.38 | 0.0 | 0.01 | 0.0 | -85.71 | 34.53 | -49.46 | -42.98 |
| 21Q4 (6) | 2.89 | -19.94 | -27.93 | -0.93 | -647.06 | -3200.0 | -0.02 | 99.79 | -128.57 | -0.11 | 56.0 | -139.29 | 1.96 | -48.15 | -51.49 | 0.12 | 100.0 | 50.0 | -0.02 | -100.0 | 0 | 0.70 | 147.93 | 19.05 | 4.69 | -30.1 | 54.79 | 4.09 | -26.57 | 68.31 | 0.13 | -7.14 | 18.18 | 0.01 | 0.0 | -85.71 | 68.32 | 8.25 | -55.53 |
| 21Q3 (5) | 3.61 | 157.86 | 76.1 | 0.17 | 141.46 | 126.98 | -9.66 | 0 | -81.24 | -0.25 | -186.21 | -200.0 | 3.78 | 281.82 | 166.2 | 0.06 | -86.67 | 20.0 | -0.01 | 0 | 0 | 0.28 | -88.49 | -17.45 | 6.71 | 20.47 | 72.49 | 5.57 | 19.78 | 68.28 | 0.14 | 7.69 | 40.0 | 0.01 | -80.0 | -85.71 | 63.11 | 117.74 | 7.14 |
| 21Q2 (4) | 1.4 | -41.18 | 0.0 | -0.41 | -555.56 | 0.0 | 0 | 100.0 | 0.0 | 0.29 | 462.5 | 0.0 | 0.99 | -59.92 | 0.0 | 0.45 | 400.0 | 0.0 | 0 | 0 | 0.0 | 2.46 | 315.62 | 0.0 | 5.57 | 39.6 | 0.0 | 4.65 | 24.0 | 0.0 | 0.13 | 18.18 | 0.0 | 0.05 | -28.57 | 0.0 | 28.99 | -52.14 | 0.0 |
| 21Q1 (3) | 2.38 | -40.65 | 0.0 | 0.09 | 200.0 | 0.0 | -0.02 | -128.57 | 0.0 | -0.08 | -128.57 | 0.0 | 2.47 | -38.86 | 0.0 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0.0 | 0.59 | 0.38 | 0.0 | 3.99 | 31.68 | 0.0 | 3.75 | 54.32 | 0.0 | 0.11 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 60.56 | -60.58 | 0.0 |
| 20Q4 (2) | 4.01 | 95.61 | 0.0 | 0.03 | 104.76 | 0.0 | 0.07 | 101.31 | 0.0 | 0.28 | 12.0 | 0.0 | 4.04 | 184.51 | 0.0 | 0.08 | 60.0 | 0.0 | 0 | 0 | 0.0 | 0.59 | 71.9 | 0.0 | 3.03 | -22.11 | 0.0 | 2.43 | -26.59 | 0.0 | 0.11 | 10.0 | 0.0 | 0.07 | 0.0 | 0.0 | 153.64 | 160.81 | 0.0 |
| 20Q3 (1) | 2.05 | 0.0 | 0.0 | -0.63 | 0.0 | 0.0 | -5.33 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 3.89 | 0.0 | 0.0 | 3.31 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 58.91 | 0.0 | 0.0 |