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) | 20.54 | 0 | -55.1 | 0 | 40.77 | -25.22 | -4.12 | 0 | -34.56 | 0 | 28.59 | 82.8 | 0.2 | 0 | 28.24 | 5.42 | 16.25 | 63.98 | 11.99 | 47.12 | 1.02 | 54.55 | 0.2 | 66.67 | 155.49 | 0 |
| 2023 (9) | -17.77 | 0 | -16.54 | 0 | 54.52 | 389.41 | 4.08 | 0 | -34.31 | 0 | 15.64 | 179.79 | -1.73 | 0 | 26.79 | 142.46 | 9.91 | 17.28 | 8.15 | 25.38 | 0.66 | 83.33 | 0.12 | 200.0 | -198.99 | 0 |
| 2022 (8) | 12.42 | 0 | -12.15 | 0 | 11.14 | 23.78 | -1.02 | 0 | 0.27 | 0 | 5.59 | 535.23 | -0.1 | 0 | 11.05 | 236.44 | 8.45 | 278.92 | 6.5 | 293.94 | 0.36 | 50.0 | 0.04 | 100.0 | 180.00 | 0 |
| 2021 (7) | -1.88 | 0 | -2.1 | 0 | 9.0 | 597.67 | -2.39 | 0 | -3.98 | 0 | 0.88 | -36.69 | 0.03 | 0 | 3.28 | -45.71 | 2.23 | -8.98 | 1.65 | -13.61 | 0.24 | 71.43 | 0.02 | 100.0 | -98.43 | 0 |
| 2020 (6) | 4.18 | 202.9 | -3.79 | 0 | 1.29 | -68.15 | -0.32 | 0 | 0.39 | 0 | 1.39 | -30.15 | -1.21 | 0 | 6.05 | -64.86 | 2.45 | 31.72 | 1.91 | 27.33 | 0.14 | 100.0 | 0.01 | 0 | 202.91 | 130.85 |
| 2019 (5) | 1.38 | 527.27 | -4.63 | 0 | 4.05 | 694.12 | -0.81 | 0 | -3.25 | 0 | 1.99 | 804.55 | -0.92 | 0 | 17.21 | 311.58 | 1.86 | 84.16 | 1.5 | 82.93 | 0.07 | 0 | 0 | 0 | 87.90 | 227.62 |
| 2018 (4) | 0.22 | 0 | -0.29 | 0 | 0.51 | 0 | -0.1 | 0 | -0.07 | 0 | 0.22 | 0 | -0.02 | 0 | 4.18 | 0 | 1.01 | 0 | 0.82 | 0 | 0 | 0 | 0 | 0 | 26.83 | 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) | 4.83 | 122.38 | -54.78 | -18.78 | 21.88 | -120.94 | 39.7 | 30.55 | 377.16 | -1.61 | 48.06 | 91.75 | -13.95 | 69.42 | -739.91 | 5.82 | -64.23 | 204.71 | 0.42 | -2.33 | 110.0 | 30.81 | -72.22 | 105.18 | 1.11 | -30.63 | -30.63 | 1.0 | 23.46 | -13.04 | 0.35 | 16.67 | 45.83 | 0.06 | 0.0 | 20.0 | 342.55 | 118.57 | -53.81 |
| 25Q1 (19) | -21.58 | -432.0 | -283.19 | -24.04 | 3.03 | -279.18 | 30.41 | 119.41 | 1910.12 | -3.1 | -389.72 | -49.04 | -45.62 | -149.43 | -938.6 | 16.27 | 56.44 | 1510.89 | 0.43 | 616.67 | 315.0 | 110.91 | 339.89 | 870.71 | 1.6 | -80.39 | 75.82 | 0.81 | -86.52 | 72.34 | 0.3 | 7.14 | 30.43 | 0.06 | 20.0 | 20.0 | -1844.44 | -1899.04 | -217.43 |
| 24Q4 (18) | 6.5 | 177.11 | 75.68 | -24.79 | -60.25 | -93.97 | 13.86 | -31.66 | 32.89 | 1.07 | -93.47 | -80.51 | -18.29 | 23.47 | -101.43 | 10.4 | -31.89 | -1.23 | 0.06 | -57.14 | 115.38 | 25.21 | -36.52 | -32.53 | 8.16 | 46.5 | 30.98 | 6.01 | 37.84 | 19.48 | 0.28 | 7.69 | 47.37 | 0.05 | 0.0 | 0.0 | 102.52 | 156.8 | 46.03 |
| 24Q3 (17) | -8.43 | -178.93 | -22.35 | -15.47 | -82.0 | -924.5 | 20.28 | 143.75 | -6.11 | 16.39 | 183.97 | 606.47 | -23.9 | -1196.33 | -184.52 | 15.27 | 699.48 | 1263.39 | 0.14 | -30.0 | 114.43 | 39.71 | 164.48 | 246.08 | 5.57 | 248.13 | 430.48 | 4.36 | 279.13 | 368.82 | 0.26 | 8.33 | 62.5 | 0.05 | 0.0 | 25.0 | -180.51 | -124.34 | 70.39 |
| 24Q2 (16) | 10.68 | -9.34 | 294.18 | -8.5 | -34.07 | -87.64 | 8.32 | 595.24 | 80.48 | -19.52 | -838.46 | -1658.56 | 2.18 | -59.93 | 121.73 | 1.91 | 89.11 | 103.19 | 0.2 | 200.0 | 183.33 | 15.02 | 31.42 | 131.15 | 1.6 | 75.82 | -5.33 | 1.15 | 144.68 | -21.77 | 0.24 | 4.35 | 50.0 | 0.05 | 0.0 | 150.0 | 741.67 | -52.78 | 322.5 |
| 24Q1 (15) | 11.78 | 218.38 | 229.59 | -6.34 | 50.39 | -376.86 | -1.68 | -116.11 | -109.39 | -2.08 | -137.89 | 20.61 | 5.44 | 159.91 | 180.0 | 1.01 | -90.41 | -66.78 | -0.2 | 48.72 | -53.85 | 11.43 | -69.42 | -77.53 | 0.91 | -85.39 | -4.21 | 0.47 | -90.66 | -36.49 | 0.23 | 21.05 | 53.33 | 0.05 | 0.0 | 150.0 | 1570.67 | 2137.14 | 257.24 |
| 23Q4 (14) | 3.7 | 153.7 | -78.59 | -12.78 | -746.36 | -2266.67 | 10.43 | -51.71 | 376.66 | 5.49 | 136.64 | 185.94 | -9.08 | -8.1 | -154.24 | 10.53 | 840.18 | 429.15 | -0.39 | 59.79 | 0 | 37.37 | 225.63 | 499.19 | 6.23 | 493.33 | 11.05 | 5.03 | 440.86 | 14.06 | 0.19 | 18.75 | 58.33 | 0.05 | 25.0 | 400.0 | 70.21 | 111.51 | -81.55 |
| 23Q3 (13) | -6.89 | -25.27 | -1087.93 | -1.51 | 66.67 | 84.58 | 21.6 | 368.55 | 757.14 | 2.32 | 309.01 | 6.91 | -8.4 | 16.25 | 19.0 | 1.12 | 19.15 | -36.72 | -0.97 | -304.17 | -646.15 | 11.48 | 76.65 | -50.86 | 1.05 | -37.87 | 2.94 | 0.93 | -36.73 | 52.46 | 0.16 | 0.0 | 60.0 | 0.04 | 100.0 | 300.0 | -609.73 | -82.92 | -656.91 |
| 23Q2 (12) | -5.5 | 39.49 | -229.34 | -4.53 | -297.82 | -134.72 | 4.61 | -74.23 | -63.96 | -1.11 | 57.63 | 74.6 | -10.03 | -47.5 | -178.61 | 0.94 | -69.08 | -37.33 | -0.24 | -84.62 | -900.0 | 6.50 | -87.22 | -75.7 | 1.69 | 77.89 | 83.7 | 1.47 | 98.65 | 93.42 | 0.16 | 6.67 | 128.57 | 0.02 | 0.0 | 100.0 | -333.33 | 66.63 | -67.66 |
| 23Q1 (11) | -9.09 | -152.6 | -246.95 | 2.29 | 524.07 | 2190.0 | 17.89 | 574.54 | 4463.41 | -2.62 | -236.46 | -258.9 | -6.8 | -140.62 | -169.84 | 3.04 | 52.76 | 821.21 | -0.13 | 0 | 0 | 50.84 | 715.17 | 748.81 | 0.95 | -83.07 | 5.56 | 0.74 | -83.22 | 2.78 | 0.15 | 25.0 | 114.29 | 0.02 | 100.0 | 100.0 | -998.90 | -362.44 | -205.01 |
| 22Q4 (10) | 17.28 | 3079.31 | 968.34 | -0.54 | 94.48 | 62.24 | -3.77 | -249.6 | -273.73 | 1.92 | -11.52 | 217.79 | 16.74 | 261.43 | 589.47 | 1.99 | 12.43 | 231.67 | 0 | 100.0 | -100.0 | 6.24 | -73.29 | 34.08 | 5.61 | 450.0 | 156.16 | 4.41 | 622.95 | 173.91 | 0.12 | 20.0 | 71.43 | 0.01 | 0.0 | 0.0 | 380.62 | 572.49 | 423.24 |
| 22Q3 (9) | -0.58 | 65.27 | -129.44 | -9.79 | -407.25 | -8800.0 | 2.52 | -80.3 | -62.78 | 2.17 | 149.66 | 843.48 | -10.37 | -188.06 | -657.53 | 1.77 | 18.0 | 4325.0 | -0.13 | -533.33 | 43.48 | 23.35 | -12.67 | 4360.03 | 1.02 | 10.87 | 440.0 | 0.61 | -19.74 | 365.22 | 0.1 | 42.86 | 66.67 | 0.01 | 0.0 | 0.0 | -80.56 | 59.48 | 0 |
| 22Q2 (8) | -1.67 | 36.26 | 10.22 | -1.93 | -2030.0 | -238.6 | 12.79 | 3219.51 | 21216.67 | -4.37 | -498.63 | -341.41 | -3.6 | -42.86 | -48.15 | 1.5 | 354.55 | 500.0 | 0.03 | 0 | 127.27 | 26.74 | 346.44 | 569.52 | 0.92 | 2.22 | 170.59 | 0.76 | 5.56 | 171.43 | 0.07 | 0.0 | -36.36 | 0.01 | 0.0 | 0.0 | -198.81 | 39.29 | 57.25 |
| 22Q1 (7) | -2.62 | -31.66 | 0 | 0.1 | 106.99 | 0 | -0.41 | -118.89 | 0 | -0.73 | 55.21 | 0 | -2.52 | 26.32 | 0 | 0.33 | -45.0 | 0 | 0 | -100.0 | 0 | 5.99 | 28.77 | 0 | 0.9 | -58.9 | 0 | 0.72 | -55.28 | 0 | 0.07 | 0.0 | 0 | 0.01 | 0.0 | 0 | -327.50 | -178.13 | 0 |
| 21Q4 (6) | -1.99 | -201.02 | -167.46 | -1.43 | -1200.0 | 47.23 | 2.17 | -67.95 | 155.29 | -1.63 | -808.7 | -126.39 | -3.42 | -283.87 | -1525.0 | 0.6 | 1400.0 | -28.57 | 0.37 | 260.87 | 511.11 | 4.65 | 788.37 | 17.72 | 2.19 | 830.0 | -30.48 | 1.61 | 800.0 | -38.31 | 0.07 | 16.67 | -22.22 | 0.01 | 0.0 | 0 | -117.75 | 0 | -207.77 |
| 21Q3 (5) | 1.97 | 205.91 | 0 | -0.11 | 80.7 | 0 | 6.77 | 11183.33 | 0 | 0.23 | 123.23 | 0 | 1.86 | 176.54 | 0 | 0.04 | -84.0 | 0 | -0.23 | -109.09 | 0 | 0.52 | -86.89 | 0 | -0.3 | -188.24 | 0 | -0.23 | -182.14 | 0 | 0.06 | -45.45 | 0 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 21Q2 (4) | -1.86 | 0 | 0.0 | -0.57 | 0 | 0.0 | 0.06 | 0 | 0.0 | -0.99 | 0 | 0.0 | -2.43 | 0 | 0.0 | 0.25 | 0 | 0.0 | -0.11 | 0 | 0.0 | 3.99 | 0 | 0.0 | 0.34 | 0 | 0.0 | 0.28 | 0 | 0.0 | 0.11 | 0 | 0.0 | 0.01 | 0 | 0.0 | -465.00 | 0 | 0.0 |
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