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) | 5.18 | 44.69 | -1.03 | 0 | -2.74 | 0 | -0.18 | 0 | 4.15 | 36.07 | 0.1 | -62.96 | 0 | 0 | 0.40 | -67.18 | 3.36 | 7.35 | 2.87 | 9.54 | 0.27 | 12.5 | 0 | 0 | 164.97 | 31.79 |
| 2023 (9) | 3.58 | 97.79 | -0.53 | 0 | 2.63 | 0 | 0.73 | 7200.0 | 3.05 | 0 | 0.27 | -90.59 | 0 | 0 | 1.20 | -91.41 | 3.13 | 11.79 | 2.62 | 21.86 | 0.24 | 33.33 | 0 | 0 | 125.17 | 61.14 |
| 2022 (8) | 1.81 | 0 | -2.87 | 0 | -4.78 | 0 | 0.01 | 0 | -1.06 | 0 | 2.87 | 2770.0 | 0 | 0 | 14.01 | 2513.55 | 2.8 | -6.35 | 2.15 | -17.62 | 0.18 | 5.88 | 0 | 0 | 77.68 | 0 |
| 2021 (7) | -0.16 | 0 | -0.17 | 0 | -2.39 | 0 | -0.09 | 0 | -0.33 | 0 | 0.1 | -95.97 | 0 | 0 | 0.54 | -95.98 | 2.99 | 9.52 | 2.61 | 11.54 | 0.17 | 0.0 | 0 | 0 | -5.76 | 0 |
| 2020 (6) | 2.14 | -55.51 | -1.95 | 0 | -2.31 | 0 | 0.02 | 0.0 | 0.19 | -96.18 | 2.48 | 4033.33 | 0 | 0 | 13.34 | 4257.9 | 2.73 | -2.15 | 2.34 | -2.9 | 0.17 | 6.25 | 0 | 0 | 85.26 | -54.45 |
| 2019 (5) | 4.81 | 2431.58 | 0.16 | 0 | 4.1 | 0 | 0.02 | -33.33 | 4.97 | 4870.0 | 0.06 | 50.0 | 0 | 0 | 0.31 | 32.17 | 2.79 | 26.24 | 2.41 | 21.72 | 0.16 | 128.57 | 0 | 0 | 187.16 | 1919.35 |
| 2018 (4) | 0.19 | -94.14 | -0.09 | 0 | -2.4 | 0 | 0.03 | 0 | 0.1 | -97.1 | 0.04 | -50.0 | 0 | 0 | 0.23 | -48.0 | 2.21 | 9.41 | 1.98 | 18.56 | 0.07 | 0.0 | 0 | 0 | 9.27 | -95.02 |
| 2017 (3) | 3.24 | 140.0 | 0.21 | 600.0 | -1.62 | 0 | -0.01 | 0 | 3.45 | 150.0 | 0.08 | 14.29 | 0 | 0 | 0.45 | 21.35 | 2.02 | 6.32 | 1.67 | 4.38 | 0.07 | 0.0 | 0 | 0 | 186.21 | 130.34 |
| 2016 (2) | 1.35 | -67.63 | 0.03 | 0 | 0.12 | 0 | -0.14 | 0 | 1.38 | -64.71 | 0.07 | 16.67 | 0 | 0 | 0.37 | 31.96 | 1.9 | 4.4 | 1.6 | 5.96 | 0.07 | -12.5 | 0 | 0 | 80.84 | -69.18 |
| 2015 (1) | 4.17 | 373.86 | -0.26 | 0 | -1.68 | 0 | 0.08 | 60.0 | 3.91 | 768.89 | 0.06 | 20.0 | 0 | 0 | 0.28 | 20.28 | 1.82 | -26.02 | 1.51 | -25.62 | 0.08 | -20.0 | 0 | 0 | 262.26 | 534.8 |
| 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) | -1.22 | -181.88 | -16.19 | -0.04 | -126.67 | 76.47 | -0.21 | -200.0 | -133.33 | -0.04 | -500.0 | 84.62 | -1.26 | -176.83 | -3.28 | 0.03 | 0.0 | -40.0 | 0 | 0 | -100.0 | 0.62 | -14.99 | -21.03 | 0.53 | -13.11 | -32.91 | 0.5 | -5.66 | -23.08 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -214.04 | -186.19 | -46.77 |
| 25Q1 (19) | 1.49 | -27.32 | -21.58 | 0.15 | 115.46 | -25.0 | -0.07 | 58.82 | -333.33 | 0.01 | 0 | 0.0 | 1.64 | 51.85 | -21.9 | 0.03 | 50.0 | 50.0 | 0 | 0 | 100.0 | 0.72 | 218.48 | 57.25 | 0.61 | -54.48 | -11.59 | 0.53 | -53.1 | -15.87 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 248.33 | 45.37 | -9.82 |
| 24Q4 (18) | 2.05 | -10.09 | 58.91 | -0.97 | -870.0 | -162.16 | -0.17 | 93.25 | -525.0 | 0 | -100.0 | -100.0 | 1.08 | -50.46 | 17.39 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.23 | 31.29 | 151.19 | 1.34 | 152.83 | -32.32 | 1.13 | 151.11 | -16.3 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 170.83 | -61.04 | 86.72 |
| 24Q3 (17) | 2.28 | 317.14 | 500.0 | -0.1 | 41.18 | -66.67 | -2.52 | -2700.0 | -22.93 | 0.04 | 115.38 | -42.86 | 2.18 | 278.69 | 581.25 | 0.01 | -80.0 | -87.5 | 0 | -100.0 | 0 | 0.17 | -77.78 | -91.79 | 0.53 | -32.91 | 120.83 | 0.45 | -30.77 | 73.08 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 438.46 | 400.66 | 269.23 |
| 24Q2 (16) | -1.05 | -155.26 | -236.36 | -0.17 | -185.0 | -109.24 | -0.09 | -400.0 | 66.67 | -0.26 | -2700.0 | -225.0 | -1.22 | -158.1 | -146.74 | 0.05 | 150.0 | -50.0 | 0.01 | 200.0 | 0 | 0.78 | 69.27 | -62.71 | 0.79 | 14.49 | 36.21 | 0.65 | 3.17 | -9.72 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | -145.83 | -152.96 | -247.73 |
| 24Q1 (15) | 1.9 | 47.29 | 108.79 | 0.2 | 154.05 | 110.42 | 0.03 | -25.0 | -99.38 | 0.01 | -98.53 | -83.33 | 2.1 | 128.26 | 307.92 | 0.02 | 100.0 | -77.78 | -0.01 | 0 | 0 | 0.46 | 408.76 | -82.95 | 0.69 | -65.15 | 97.14 | 0.63 | -53.33 | 117.24 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 275.36 | 200.98 | 2.88 |
| 23Q4 (14) | 1.29 | 239.47 | -10.42 | -0.37 | -516.67 | -270.0 | 0.04 | 101.95 | 101.79 | 0.68 | 871.43 | 3300.0 | 0.92 | 187.5 | -31.34 | 0.01 | -87.5 | -87.5 | 0 | 0 | 0 | 0.09 | -95.71 | -89.99 | 1.98 | 725.0 | 45.59 | 1.35 | 419.23 | 22.73 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 91.49 | -22.96 | -26.94 |
| 23Q3 (13) | 0.38 | -50.65 | 188.37 | -0.06 | -103.26 | 73.91 | -2.05 | -659.26 | 18.97 | 0.07 | 187.5 | 275.0 | 0.32 | -87.74 | 148.48 | 0.08 | -20.0 | -46.67 | 0 | 0 | 0 | 2.11 | 0.9 | -45.68 | 0.24 | -58.62 | -41.46 | 0.26 | -63.89 | -13.33 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 118.75 | 20.29 | 196.66 |
| 23Q2 (12) | 0.77 | -15.38 | 235.09 | 1.84 | 195.83 | 1414.29 | -0.27 | -105.61 | -2600.0 | -0.08 | -233.33 | -366.67 | 2.61 | 358.42 | 467.61 | 0.1 | 11.11 | -41.18 | 0 | 0 | 0 | 2.09 | -22.59 | -46.47 | 0.58 | 65.71 | -15.94 | 0.72 | 148.28 | 41.18 | 0.06 | 20.0 | 50.0 | 0 | 0 | 0 | 98.72 | -63.12 | 195.25 |
| 23Q1 (11) | 0.91 | -36.81 | -33.09 | -1.92 | -1820.0 | 20.0 | 4.81 | 314.73 | 0 | 0.06 | 200.0 | 0 | -1.01 | -175.37 | 2.88 | 0.09 | 12.5 | -96.37 | 0 | 0 | 0 | 2.70 | 198.65 | -96.26 | 0.35 | -74.26 | 2.94 | 0.29 | -73.64 | 20.83 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 267.65 | 113.75 | -44.9 |
| 22Q4 (10) | 1.44 | 434.88 | -13.25 | -0.1 | 56.52 | -25.0 | -2.24 | 11.46 | -11100.0 | 0.02 | 150.0 | 100.0 | 1.34 | 303.03 | -15.19 | 0.08 | -46.67 | 700.0 | 0 | 0 | 0 | 0.90 | -76.71 | 560.63 | 1.36 | 231.71 | -4.23 | 1.1 | 266.67 | -4.35 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 125.22 | 201.92 | -10.24 |
| 22Q3 (9) | -0.43 | 24.56 | -960.0 | -0.23 | -64.29 | -475.0 | -2.53 | -25200.0 | -8.12 | -0.04 | -233.33 | -300.0 | -0.66 | 7.04 | -6700.0 | 0.15 | -11.76 | 275.0 | 0 | 0 | 0 | 3.89 | -0.56 | 267.23 | 0.41 | -40.58 | -29.31 | 0.3 | -41.18 | -50.0 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | -122.86 | -18.55 | -1672.57 |
| 22Q2 (8) | -0.57 | -141.91 | -54.05 | -0.14 | 94.17 | -800.0 | -0.01 | 0 | 50.0 | 0.03 | 0 | 133.33 | -0.71 | 31.73 | -102.86 | 0.17 | -93.15 | 325.0 | 0 | 0 | 0 | 3.91 | -94.59 | 290.8 | 0.69 | 102.94 | 25.45 | 0.51 | 112.5 | -1.92 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -103.64 | -121.34 | -56.86 |
| 22Q1 (7) | 1.36 | -18.07 | 190.67 | -2.4 | -2900.0 | -3328.57 | 0 | 100.0 | 100.0 | 0 | -100.0 | 0 | -1.04 | -165.82 | 33.76 | 2.48 | 24700.0 | 24700.0 | 0 | 0 | 0 | 72.30 | 52681.34 | 25712.24 | 0.34 | -76.06 | -22.73 | 0.24 | -79.13 | -27.27 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 485.71 | 248.19 | 219.81 |
| 21Q4 (6) | 1.66 | 3220.0 | 388.24 | -0.08 | -100.0 | 0 | -0.02 | 99.15 | 0.0 | 0.01 | 200.0 | 0.0 | 1.58 | 15700.0 | 364.71 | 0.01 | -75.0 | -91.67 | 0 | 0 | 0 | 0.14 | -87.05 | -90.5 | 1.42 | 144.83 | -5.33 | 1.15 | 91.67 | -4.96 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 139.50 | 1685.55 | 412.85 |
| 21Q3 (5) | 0.05 | 113.51 | -97.21 | -0.04 | -300.0 | -150.0 | -2.34 | -11600.0 | -4.46 | -0.01 | 88.89 | -200.0 | 0.01 | 102.86 | -99.47 | 0.04 | 0.0 | 100.0 | 0 | 0 | 0 | 1.06 | 5.82 | 51.85 | 0.58 | 5.45 | 152.17 | 0.6 | 15.38 | 361.54 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 7.81 | 111.82 | -99.26 |
| 21Q2 (4) | -0.37 | 75.33 | 0.0 | 0.02 | 128.57 | 0.0 | -0.02 | 0.0 | 0.0 | -0.09 | 0 | 0.0 | -0.35 | 77.71 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 1.00 | 257.0 | 0.0 | 0.55 | 25.0 | 0.0 | 0.52 | 57.58 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | -66.07 | 83.7 | 0.0 |
| 21Q1 (3) | -1.5 | -541.18 | 0.0 | -0.07 | 0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | -1.57 | -561.76 | 0.0 | 0.01 | -91.67 | 0.0 | 0 | 0 | 0.0 | 0.28 | -80.58 | 0.0 | 0.44 | -70.67 | 0.0 | 0.33 | -72.73 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | -405.41 | -1590.46 | 0.0 |
| 20Q4 (2) | 0.34 | -81.01 | 0.0 | 0 | -100.0 | 0.0 | -0.02 | 99.11 | 0.0 | 0.01 | 0.0 | 0.0 | 0.34 | -81.82 | 0.0 | 0.12 | 500.0 | 0.0 | 0 | 0 | 0.0 | 1.44 | 106.97 | 0.0 | 1.5 | 552.17 | 0.0 | 1.21 | 830.77 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 27.20 | -97.42 | 0.0 |
| 20Q3 (1) | 1.79 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -2.24 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1.87 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.70 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1052.94 | 0.0 | 0.0 |
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