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) | 7.97 | 0 | -34.73 | 0 | 28.79 | -41.94 | 2.41 | 0 | -26.76 | 0 | 14.36 | 103.4 | 0.16 | 0.0 | 3.57 | 70.52 | 39.61 | 123.15 | 27.07 | 92.12 | 4.42 | 11.34 | 0.44 | -31.25 | 24.96 | 0 |
| 2023 (9) | -52.3 | 0 | -10.98 | 0 | 49.59 | 197.3 | -0.2 | 0 | -63.28 | 0 | 7.06 | -82.88 | 0.16 | -93.7 | 2.10 | -82.25 | 17.75 | 151.06 | 14.09 | 69.76 | 3.97 | 11.83 | 0.64 | -1.54 | -279.68 | 0 |
| 2022 (8) | 50.75 | 0 | -50.23 | 0 | 16.68 | -32.31 | -0.1 | 0 | 0.52 | 0 | 41.24 | 225.49 | 2.54 | 0 | 11.81 | 268.99 | 7.07 | -69.5 | 8.3 | -63.06 | 3.55 | 21.58 | 0.65 | 1.56 | 406.00 | 0 |
| 2021 (7) | -11.92 | 0 | -7.26 | 0 | 24.64 | 495.17 | -0.13 | 0 | -19.18 | 0 | 12.67 | 1001.74 | -0.23 | 0 | 3.20 | 796.75 | 23.18 | 22.78 | 22.47 | 66.32 | 2.92 | -2.99 | 0.64 | -3.03 | -45.79 | 0 |
| 2020 (6) | 8.0 | 0 | -9.0 | 0 | 4.14 | -29.71 | 0.25 | 0 | -1.0 | 0 | 1.15 | 25.0 | -2.74 | 0 | 0.36 | -0.85 | 18.88 | 1632.11 | 13.51 | 227.12 | 3.01 | -7.38 | 0.66 | -4.35 | 46.57 | 0 |
| 2019 (5) | -13.84 | 0 | 14.58 | 0 | 5.89 | 0 | -2.53 | 0 | 0.74 | -96.65 | 0.92 | 15.0 | 2.05 | 318.37 | 0.36 | 42.35 | 1.09 | 0 | 4.13 | 0 | 3.25 | 13.24 | 0.69 | 137.93 | -171.50 | 0 |
| 2018 (4) | 29.42 | 494.34 | -7.33 | 0 | -30.97 | 0 | 0.65 | 0 | 22.09 | 0 | 0.8 | -85.82 | 0.49 | 0 | 0.25 | -85.51 | -7.73 | 0 | -1.79 | 0 | 2.87 | 12.55 | 0.29 | -3.33 | 2147.45 | 8611.25 |
| 2017 (3) | 4.95 | 0 | -8.78 | 0 | 11.28 | -50.79 | -0.1 | 0 | -3.83 | 0 | 5.64 | -21.78 | -3.57 | 0 | 1.75 | -43.74 | 18.64 | 63.37 | 17.23 | 29.16 | 2.55 | 46.55 | 0.3 | 66.67 | 24.65 | 0 |
| 2016 (2) | -19.09 | 0 | -3.59 | 0 | 22.92 | 0 | 0.17 | 0 | -22.68 | 0 | 7.21 | 472.22 | 8.66 | 0 | 3.10 | 397.29 | 11.41 | 0 | 13.34 | 0 | 1.74 | 0.0 | 0.18 | -10.0 | -125.10 | 0 |
| 2015 (1) | 16.85 | 0 | -8.5 | 0 | -7.07 | 0 | -0.38 | 0 | 8.35 | 0 | 1.26 | 1.61 | -5.38 | 0 | 0.62 | 46.34 | -4.31 | 0 | -0.45 | 0 | 1.74 | 10.83 | 0.2 | 11.11 | 1130.87 | 0 |
| 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) | -13.84 | -179.77 | -215.24 | -15.55 | -677.5 | -268.48 | 32.51 | 322.52 | 819.25 | 0.34 | 100.0 | -62.22 | -29.39 | -291.47 | -477.28 | 2.31 | -35.83 | 151.09 | 0.13 | 138.24 | -18.75 | 1.80 | -50.42 | 96.75 | 12.28 | 191.69 | -11.78 | 8.79 | 67.11 | 16.42 | 1.3 | 2.36 | 20.37 | 0.08 | -27.27 | -33.33 | -136.09 | -152.08 | -199.15 |
| 25Q1 (19) | 17.35 | -22.34 | 137.69 | -2.0 | 73.37 | 80.37 | -14.61 | -203.74 | -128.43 | 0.17 | 128.33 | -51.43 | 15.35 | 3.51 | 127.3 | 3.6 | -40.5 | -31.69 | -0.34 | -780.0 | -161.54 | 3.63 | -40.84 | -24.98 | 4.21 | 94.01 | -72.79 | 5.26 | 73.03 | -50.38 | 1.27 | 7.63 | 20.95 | 0.11 | 10.0 | -8.33 | 261.30 | -49.47 | 166.81 |
| 24Q4 (18) | 22.34 | 13.69 | -32.91 | -7.51 | 41.37 | -1372.88 | -4.81 | 63.75 | 84.81 | -0.6 | -415.79 | -500.0 | 14.83 | 116.81 | -56.24 | 6.05 | 185.38 | 2186.21 | 0.05 | -37.5 | 155.56 | 6.14 | 172.31 | 2434.65 | 2.17 | -73.04 | -79.81 | 3.04 | -48.47 | -56.82 | 1.18 | 6.31 | 13.46 | 0.1 | 0.0 | -33.33 | 517.13 | 87.11 | 27.81 |
| 24Q3 (17) | 19.65 | 63.61 | 166.63 | -12.81 | -203.55 | -69.67 | -13.27 | -193.58 | -129.53 | 0.19 | -78.89 | 11.76 | 6.84 | -12.2 | 118.47 | 2.12 | 130.43 | -58.99 | 0.08 | -50.0 | 172.73 | 2.26 | 146.37 | -62.47 | 8.05 | -42.17 | 55.71 | 5.9 | -21.85 | 42.51 | 1.11 | 2.78 | 9.9 | 0.1 | -16.67 | -37.5 | 276.37 | 101.35 | 149.76 |
| 24Q2 (16) | 12.01 | 126.09 | 125.1 | -4.22 | 58.59 | -408.43 | -4.52 | -108.8 | -108.68 | 0.9 | 157.14 | 1225.0 | 7.79 | 113.86 | 116.0 | 0.92 | -82.54 | -20.0 | 0.16 | 223.08 | 328.57 | 0.92 | -81.1 | -45.48 | 13.92 | -10.02 | 880.28 | 7.55 | -28.77 | 182.77 | 1.08 | 2.86 | 10.2 | 0.12 | 0.0 | -29.41 | 137.26 | 135.1 | 110.96 |
| 24Q1 (15) | -46.03 | -238.23 | -470.38 | -10.19 | -1827.12 | -202.37 | 51.39 | 262.27 | 425.87 | 0.35 | 133.33 | 450.0 | -56.22 | -265.89 | -391.43 | 5.27 | 1917.24 | 411.65 | -0.13 | -44.44 | -154.17 | 4.84 | 1940.96 | 239.08 | 15.47 | 43.91 | 3583.33 | 10.6 | 50.57 | 4316.67 | 1.05 | 0.96 | 11.7 | 0.12 | -20.0 | -25.0 | -391.08 | -196.65 | 35.06 |
| 23Q4 (14) | 33.3 | 212.92 | 10.34 | 0.59 | 107.81 | 120.49 | -31.67 | -170.47 | -205.99 | 0.15 | -11.76 | 400.0 | 33.89 | 191.5 | 24.14 | -0.29 | -105.61 | -107.82 | -0.09 | 18.18 | -113.24 | -0.26 | -104.38 | -105.29 | 10.75 | 107.93 | 776.1 | 7.04 | 70.05 | 293.3 | 1.04 | 2.97 | 11.83 | 0.15 | -6.25 | -16.67 | 404.62 | 172.86 | -61.12 |
| 23Q3 (13) | -29.49 | 38.37 | -333.86 | -7.55 | -809.64 | -112.08 | 44.94 | -13.73 | 1387.68 | 0.17 | 312.5 | 241.67 | -37.04 | 23.91 | -509.28 | 5.17 | 349.57 | 187.22 | -0.11 | -57.14 | -57.14 | 6.01 | 257.85 | 197.84 | 5.17 | 264.08 | 182.51 | 4.14 | 55.06 | 191.55 | 1.01 | 3.06 | 14.77 | 0.16 | -5.88 | 0.0 | -555.37 | 55.66 | -208.34 |
| 23Q2 (12) | -47.85 | -492.94 | -270.53 | -0.83 | 75.37 | 92.24 | 52.09 | 430.31 | 521.78 | -0.08 | 20.0 | -366.67 | -48.68 | -325.52 | -380.25 | 1.15 | 11.65 | -81.15 | -0.07 | -129.17 | -333.33 | 1.68 | 17.57 | -75.91 | 1.42 | 238.1 | -10.13 | 2.67 | 1012.5 | 621.62 | 0.98 | 4.26 | 8.89 | 0.17 | 6.25 | 6.25 | -1252.62 | -107.99 | -163.84 |
| 23Q1 (11) | -8.07 | -126.74 | 59.85 | -3.37 | -17.01 | 89.82 | -15.77 | -52.37 | -136.79 | -0.1 | -100.0 | -433.33 | -11.44 | -141.9 | 78.49 | 1.03 | -72.24 | -96.52 | 0.24 | -64.71 | -87.37 | 1.43 | -71.27 | -95.28 | 0.42 | 126.42 | -92.0 | 0.24 | -86.59 | -94.9 | 0.94 | 1.08 | 11.9 | 0.16 | -11.11 | 6.67 | -602.24 | -157.87 | -70.78 |
| 22Q4 (10) | 30.18 | 139.33 | 29.92 | -2.88 | 19.1 | -153.23 | -10.35 | -196.56 | 54.84 | -0.05 | 58.33 | -155.56 | 27.3 | 201.66 | -4.68 | 3.71 | 106.11 | 172.79 | 0.68 | 1071.43 | 326.67 | 4.97 | 146.38 | 272.18 | -1.59 | -186.89 | -183.25 | 1.79 | 26.06 | 237.74 | 0.93 | 5.68 | 24.0 | 0.18 | 12.5 | 5.88 | 1040.69 | 103.02 | -35.04 |
| 22Q3 (9) | 12.61 | -55.06 | 473.18 | -3.56 | 66.7 | 35.27 | -3.49 | 71.74 | -192.57 | -0.12 | -500.0 | -200.0 | 9.05 | -47.9 | 374.24 | 1.8 | -70.49 | -66.97 | -0.07 | -333.33 | -111.29 | 2.02 | -71.06 | -64.15 | 1.83 | 15.82 | -50.94 | 1.42 | 283.78 | 305.71 | 0.88 | -2.22 | 18.92 | 0.16 | 0.0 | 0.0 | 512.60 | -73.88 | 191.25 |
| 22Q2 (8) | 28.06 | 239.6 | 283.28 | -10.69 | 67.69 | -191.28 | -12.35 | -128.81 | -151.48 | 0.03 | 0.0 | 109.09 | 17.37 | 132.66 | 191.52 | 6.1 | -79.42 | 79.94 | 0.03 | -98.42 | 103.8 | 6.97 | -76.96 | 118.67 | 1.58 | -69.9 | -84.7 | 0.37 | -92.14 | -97.49 | 0.9 | 7.14 | 25.0 | 0.16 | 6.67 | 0.0 | 1962.24 | 656.46 | 2101.97 |
| 22Q1 (7) | -20.1 | -186.53 | 8.84 | -33.09 | -711.65 | -842.74 | 42.86 | 287.0 | 116.57 | 0.03 | -66.67 | -80.0 | -53.19 | -285.72 | -108.1 | 29.64 | 2079.41 | 1100.0 | 1.9 | 733.33 | 660.0 | 30.26 | 2165.52 | 1014.36 | 5.25 | 174.87 | -27.18 | 4.71 | 788.68 | -31.24 | 0.84 | 12.0 | 16.67 | 0.15 | -11.76 | -6.25 | -352.63 | -122.01 | -23.62 |
| 21Q4 (6) | 23.23 | 955.91 | 848.16 | 5.41 | 198.36 | 1032.76 | -22.92 | -707.96 | -751.14 | 0.09 | 325.0 | 126.47 | 28.64 | 967.88 | 1431.55 | 1.36 | -75.05 | 491.3 | -0.3 | -148.39 | 6.25 | 1.34 | -76.27 | 414.76 | 1.91 | -48.79 | -40.68 | 0.53 | 51.43 | -83.07 | 0.75 | 1.35 | 2.74 | 0.17 | 6.25 | 6.25 | 1602.07 | 810.27 | 2528.7 |
| 21Q3 (5) | 2.2 | 114.37 | -71.54 | -5.5 | -49.86 | -298.56 | 3.77 | -84.29 | 148.52 | -0.04 | 87.88 | -114.81 | -3.3 | 82.61 | -131.43 | 5.45 | 60.77 | 2377.27 | 0.62 | 178.48 | 237.78 | 5.63 | 76.5 | 2114.04 | 3.73 | -63.89 | 14.07 | 0.35 | -97.63 | -88.33 | 0.74 | 2.78 | 0.0 | 0.16 | 0.0 | 0.0 | 176.00 | 279.56 | -11.2 |
| 21Q2 (4) | -15.31 | 30.57 | 0.0 | -3.67 | -4.56 | 0.0 | 23.99 | 21.22 | 0.0 | -0.33 | -320.0 | 0.0 | -18.98 | 25.74 | 0.0 | 3.39 | 37.25 | 0.0 | -0.79 | -416.0 | 0.0 | 3.19 | 17.42 | 0.0 | 10.33 | 43.27 | 0.0 | 14.74 | 115.18 | 0.0 | 0.72 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -98.02 | 65.64 | 0.0 |
| 21Q1 (3) | -22.05 | -1000.0 | 0.0 | -3.51 | -505.17 | 0.0 | 19.79 | 462.22 | 0.0 | 0.15 | 144.12 | 0.0 | -25.56 | -1466.84 | 0.0 | 2.47 | 973.91 | 0.0 | 0.25 | 178.12 | 0.0 | 2.72 | 946.52 | 0.0 | 7.21 | 123.91 | 0.0 | 6.85 | 118.85 | 0.0 | 0.72 | -1.37 | 0.0 | 0.16 | 0.0 | 0.0 | -285.25 | -568.05 | 0.0 |
| 20Q4 (2) | 2.45 | -68.31 | 0.0 | -0.58 | -120.94 | 0.0 | 3.52 | 145.3 | 0.0 | -0.34 | -225.93 | 0.0 | 1.87 | -82.19 | 0.0 | 0.23 | 4.55 | 0.0 | -0.32 | 28.89 | 0.0 | 0.26 | 2.08 | 0.0 | 3.22 | -1.53 | 0.0 | 3.13 | 4.33 | 0.0 | 0.73 | -1.35 | 0.0 | 0.16 | 0.0 | 0.0 | 60.95 | -69.25 | 0.0 |
| 20Q3 (1) | 7.73 | 0.0 | 0.0 | 2.77 | 0.0 | 0.0 | -7.77 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 10.5 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 198.21 | 0.0 | 0.0 |