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) | 23.44 | 9.12 | -30.14 | 0 | -6.72 | 0 | 0.02 | -94.12 | -6.7 | 0 | 9.53 | 46.39 | 0 | 0 | 8.84 | 36.98 | 15.6 | 58.05 | 14.79 | 94.61 | 5.48 | -10.46 | 0.11 | 0.0 | 115.01 | -25.95 |
| 2023 (9) | 21.48 | 36.04 | -14.65 | 0 | -7.38 | 0 | 0.34 | 466.67 | 6.83 | -40.76 | 6.51 | 16.67 | 0 | 0 | 6.45 | 24.49 | 9.87 | 236.86 | 7.6 | 61.7 | 6.12 | -15.12 | 0.11 | 10.0 | 155.31 | 18.13 |
| 2022 (8) | 15.79 | 0 | -4.26 | 0 | -3.89 | 0 | 0.06 | -80.65 | 11.53 | 0 | 5.58 | 106.67 | 0 | 0 | 5.18 | 60.99 | 2.93 | 21.58 | 4.7 | 305.17 | 7.21 | -3.35 | 0.1 | 0.0 | 131.47 | 0 |
| 2021 (7) | -4.85 | 0 | -6.32 | 0 | -3.16 | 0 | 0.31 | 3.33 | -11.17 | 0 | 2.7 | -48.08 | 0 | 0 | 3.22 | -47.72 | 2.41 | -51.61 | 1.16 | -46.79 | 7.46 | -2.61 | 0.1 | 25.0 | -55.62 | 0 |
| 2020 (6) | 17.37 | 29.05 | -3.7 | 0 | 2.41 | -17.75 | 0.3 | -21.05 | 13.67 | 152.21 | 5.2 | -33.93 | 0 | 0 | 6.16 | -19.61 | 4.98 | -23.5 | 2.18 | -49.3 | 7.66 | 0.52 | 0.08 | 100.0 | 175.10 | 55.59 |
| 2019 (5) | 13.46 | 1091.15 | -8.04 | 0 | 2.93 | 737.14 | 0.38 | 533.33 | 5.42 | 0 | 7.87 | -0.76 | 0 | 0 | 7.66 | -8.28 | 6.51 | 70.87 | 4.3 | 41.91 | 7.62 | 3.96 | 0.04 | 100.0 | 112.54 | 933.79 |
| 2018 (4) | 1.13 | -90.35 | -8.79 | 0 | 0.35 | 0 | 0.06 | 500.0 | -7.66 | 0 | 7.93 | -7.9 | -0.02 | 0 | 8.35 | -4.38 | 3.81 | -69.25 | 3.03 | -66.37 | 7.33 | 11.06 | 0.02 | 100.0 | 10.89 | -85.48 |
| 2017 (3) | 11.71 | -50.65 | -12.31 | 0 | -9.96 | 0 | 0.01 | 0 | -0.6 | 0 | 8.61 | 9.96 | -0.08 | 0 | 8.74 | 23.25 | 12.39 | -21.13 | 9.01 | -27.57 | 6.6 | 0.15 | 0.01 | 0.0 | 74.97 | -39.85 |
| 2016 (2) | 23.73 | -4.12 | -13.35 | 0 | -2.65 | 0 | -0.22 | 0 | 10.38 | -39.76 | 7.83 | 3.16 | 0 | 0 | 7.09 | 5.32 | 15.71 | 16.98 | 12.44 | 12.89 | 6.59 | -2.08 | 0.01 | 0.0 | 124.63 | -10.57 |
| 2015 (1) | 24.75 | 38.19 | -7.52 | 0 | -11.17 | 0 | 0.16 | -30.43 | 17.23 | 87.28 | 7.59 | -16.68 | -0.04 | 0 | 6.73 | -17.32 | 13.43 | 18.43 | 11.02 | 13.61 | 6.73 | 13.11 | 0.01 | -75.0 | 139.36 | 22.08 |
| 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) | 4.62 | 500.0 | -12.67 | 1.81 | 162.2 | 905.56 | 0.62 | 247.62 | 55.0 | 1.12 | 1500.0 | 213.13 | 6.43 | 400.47 | 17.55 | 1.26 | -43.24 | -38.83 | 0 | 0 | 0 | 5.09 | -32.79 | -38.27 | 3.38 | -27.78 | 0.3 | -0.48 | -111.16 | -116.05 | 1.21 | -4.72 | -13.57 | 0.02 | 0.0 | -33.33 | 616.00 | 4372.0 | 414.69 |
| 25Q1 (19) | 0.77 | -91.07 | -83.26 | -2.91 | 68.88 | 23.02 | -0.42 | 79.81 | 54.35 | -0.08 | -188.89 | -300.0 | -2.14 | -193.15 | -360.98 | 2.22 | -28.39 | -6.72 | 0 | 0 | 0 | 7.57 | -37.28 | -17.13 | 4.68 | 34.87 | 39.7 | 4.3 | 13.16 | 3.86 | 1.27 | -5.22 | -10.56 | 0.02 | 0.0 | -33.33 | 13.77 | -91.75 | -83.26 |
| 24Q4 (18) | 8.62 | 74.85 | 14.02 | -9.35 | 45.61 | -9.36 | -2.08 | 49.51 | -210.45 | 0.09 | -89.66 | -85.48 | -0.73 | 94.05 | 26.26 | 3.1 | 55.78 | -11.17 | 0 | 0 | 0 | 12.08 | 88.79 | -16.43 | 3.47 | -35.86 | 17.23 | 3.8 | -1.55 | 283.84 | 1.34 | 1.52 | -10.07 | 0.02 | -33.33 | -50.0 | 167.05 | 76.54 | -44.32 |
| 24Q3 (17) | 4.93 | -6.81 | -4.46 | -17.19 | -9650.0 | -308.31 | -4.12 | -1130.0 | -11.96 | 0.87 | 187.88 | 583.33 | -12.26 | -324.13 | -1390.53 | 1.99 | -3.4 | 3.65 | 0 | 0 | 0 | 6.40 | -22.43 | -7.71 | 5.41 | 60.53 | 106.49 | 3.86 | 29.1 | 22.54 | 1.32 | -5.71 | -13.73 | 0.03 | 0.0 | 50.0 | 94.63 | -20.94 | -13.81 |
| 24Q2 (16) | 5.29 | 15.0 | -27.43 | 0.18 | 104.76 | 112.86 | 0.4 | 143.48 | 138.1 | -0.99 | -4850.0 | -312.5 | 5.47 | 567.07 | -7.13 | 2.06 | -13.45 | 267.86 | 0 | 0 | 0 | 8.25 | -9.77 | 237.52 | 3.37 | 0.6 | 90.4 | 2.99 | -27.78 | 58.2 | 1.4 | -1.41 | -7.89 | 0.03 | 0.0 | 50.0 | 119.68 | 45.44 | -43.69 |
| 24Q1 (15) | 4.6 | -39.15 | 210.81 | -3.78 | 55.79 | -687.5 | -0.92 | -37.31 | 53.54 | -0.02 | -103.23 | -115.38 | 0.82 | 182.83 | -18.0 | 2.38 | -31.81 | 349.06 | 0 | 0 | 0 | 9.14 | -36.75 | 350.09 | 3.35 | 13.18 | 32.94 | 4.14 | 318.18 | 162.03 | 1.42 | -4.7 | -10.13 | 0.03 | -25.0 | 50.0 | 82.29 | -72.57 | 76.81 |
| 23Q4 (14) | 7.56 | 46.51 | 12.5 | -8.55 | -103.09 | -186.91 | -0.67 | 81.79 | 10.67 | 0.62 | 444.44 | 1450.0 | -0.99 | -204.21 | -126.47 | 3.49 | 81.77 | 5.12 | 0 | 0 | 0 | 14.45 | 108.49 | 3.64 | 2.96 | 12.98 | 146.67 | 0.99 | -68.57 | 450.0 | 1.49 | -2.61 | -13.87 | 0.04 | 100.0 | 100.0 | 300.00 | 173.26 | -13.84 |
| 23Q3 (13) | 5.16 | -29.22 | -13.57 | -4.21 | -200.71 | -262.93 | -3.68 | -250.48 | -61.4 | -0.18 | 25.0 | -700.0 | 0.95 | -83.87 | -80.25 | 1.92 | 242.86 | 262.26 | 0 | 0 | 0 | 6.93 | 183.69 | 300.71 | 2.62 | 48.02 | 254.05 | 3.15 | 66.67 | 72.13 | 1.53 | 0.66 | -15.47 | 0.02 | 0.0 | 0.0 | 109.79 | -48.34 | -32.69 |
| 23Q2 (12) | 7.29 | 392.57 | 67.97 | -1.4 | -191.67 | -29.63 | -1.05 | 46.97 | -275.0 | -0.24 | -284.62 | -900.0 | 5.89 | 489.0 | 80.67 | 0.56 | 5.66 | -24.32 | 0 | 0 | 0 | 2.44 | 20.32 | -10.79 | 1.77 | -29.76 | 149.3 | 1.89 | 19.62 | 18.12 | 1.52 | -3.8 | -17.39 | 0.02 | 0.0 | -33.33 | 212.54 | 356.67 | 69.93 |
| 23Q1 (11) | 1.48 | -77.98 | 219.35 | -0.48 | 83.89 | -150.53 | -1.98 | -164.0 | -241.38 | 0.13 | 225.0 | 533.33 | 1.0 | -73.26 | 444.83 | 0.53 | -84.04 | -45.92 | 0 | 0 | 0 | 2.03 | -85.44 | -45.77 | 2.52 | 110.0 | 768.97 | 1.58 | 777.78 | 44.95 | 1.58 | -8.67 | -13.66 | 0.02 | 0.0 | -33.33 | 46.54 | -86.63 | 210.72 |
| 22Q4 (10) | 6.72 | 12.56 | 394.12 | -2.98 | -156.9 | -161.19 | -0.75 | 67.11 | -13.64 | 0.04 | 33.33 | 128.57 | 3.74 | -22.25 | -39.97 | 3.32 | 526.42 | 418.75 | 0 | 0 | 0 | 13.94 | 706.1 | 360.8 | 1.2 | 62.16 | 3900.0 | 0.18 | -90.16 | -10.0 | 1.73 | -4.42 | -5.98 | 0.02 | 0.0 | -33.33 | 348.19 | 113.46 | 429.96 |
| 22Q3 (9) | 5.97 | 37.56 | 239.49 | -1.16 | -7.41 | -147.35 | -2.28 | -714.29 | 8.43 | 0.03 | 0.0 | -94.0 | 4.81 | 47.55 | 362.84 | 0.53 | -28.38 | 1.92 | 0 | 0 | 0 | 1.73 | -36.84 | -43.95 | 0.74 | 4.23 | 144.85 | 1.83 | 14.37 | 211.59 | 1.81 | -1.63 | -3.72 | 0.02 | -33.33 | -33.33 | 163.11 | 30.42 | 110.29 |
| 22Q2 (8) | 4.34 | 450.0 | 498.17 | -1.08 | -213.68 | -980.0 | -0.28 | 51.72 | 73.58 | 0.03 | 200.0 | 108.33 | 3.26 | 1224.14 | 373.95 | 0.74 | -24.49 | -11.9 | 0 | 0 | 0 | 2.74 | -26.87 | -34.99 | 0.71 | 144.83 | -47.41 | 1.6 | 46.79 | 190.91 | 1.84 | 0.55 | -2.13 | 0.03 | 0.0 | 0.0 | 125.07 | 397.55 | 382.27 |
| 22Q1 (7) | -1.24 | -191.18 | -47.62 | 0.95 | -80.49 | 107.02 | -0.58 | 12.12 | -155.77 | -0.03 | 78.57 | -109.68 | -0.29 | -104.65 | 97.98 | 0.98 | 53.12 | 40.0 | 0 | 0 | 0 | 3.74 | 23.75 | 38.5 | 0.29 | 866.67 | -89.18 | 1.09 | 445.0 | -46.57 | 1.83 | -0.54 | -2.14 | 0.03 | 0.0 | 50.0 | -42.03 | -163.98 | -96.66 |
| 21Q4 (6) | 1.36 | 131.78 | -64.86 | 4.87 | 98.78 | 837.88 | -0.66 | 73.49 | 67.16 | -0.14 | -128.0 | -123.73 | 6.23 | 440.44 | 94.08 | 0.64 | 23.08 | -36.63 | 0 | 0 | 0 | 3.03 | -1.95 | -32.08 | 0.03 | 101.82 | -98.63 | 0.2 | 112.2 | -78.72 | 1.84 | -2.13 | -2.13 | 0.03 | 0.0 | 50.0 | 65.70 | 104.14 | -51.79 |
| 21Q3 (5) | -4.28 | -292.66 | -212.63 | 2.45 | 2550.0 | 571.15 | -2.49 | -134.91 | -903.23 | 0.5 | 238.89 | 231.58 | -1.83 | -53.78 | -155.79 | 0.52 | -38.1 | -54.39 | 0 | 0 | 0 | 3.09 | -26.74 | -44.59 | -1.65 | -222.22 | -181.28 | -1.64 | -398.18 | -264.0 | 1.88 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | -1585.19 | -3477.57 | -1309.75 |
| 21Q2 (4) | -1.09 | -29.76 | 0.0 | -0.1 | 99.26 | 0.0 | -1.06 | -201.92 | 0.0 | -0.36 | -216.13 | 0.0 | -1.19 | 91.72 | 0.0 | 0.84 | 20.0 | 0.0 | 0 | 0 | 0.0 | 4.21 | 55.81 | 0.0 | 1.35 | -49.63 | 0.0 | 0.55 | -73.04 | 0.0 | 1.88 | 0.53 | 0.0 | 0.03 | 50.0 | 0.0 | -44.31 | -107.3 | 0.0 |
| 21Q1 (3) | -0.84 | -121.71 | 0.0 | -13.53 | -1950.0 | 0.0 | 1.04 | 151.74 | 0.0 | 0.31 | -47.46 | 0.0 | -14.37 | -547.66 | 0.0 | 0.7 | -30.69 | 0.0 | 0 | 0 | 0.0 | 2.70 | -39.31 | 0.0 | 2.68 | 22.37 | 0.0 | 2.04 | 117.02 | 0.0 | 1.87 | -0.53 | 0.0 | 0.02 | 0.0 | 0.0 | -21.37 | -115.69 | 0.0 |
| 20Q4 (2) | 3.87 | 1.84 | 0.0 | -0.66 | -26.92 | 0.0 | -2.01 | -748.39 | 0.0 | 0.59 | 255.26 | 0.0 | 3.21 | -2.13 | 0.0 | 1.01 | -11.4 | 0.0 | 0 | 0 | 0.0 | 4.46 | -20.0 | 0.0 | 2.19 | 7.88 | 0.0 | 0.94 | -6.0 | 0.0 | 1.88 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 136.27 | 3.99 | 0.0 |
| 20Q3 (1) | 3.8 | 0.0 | 0.0 | -0.52 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | 3.28 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.57 | 0.0 | 0.0 | 2.03 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 1.88 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 131.03 | 0.0 | 0.0 |