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) | 47.2 | 1.2 | -7.92 | 0 | -31.09 | 0 | 1.0 | 150.0 | 39.28 | 38.9 | 4.84 | 59.74 | 0.85 | 0 | 1.31 | 33.55 | 77.55 | 18.42 | 66.41 | 28.3 | 8.62 | 0.23 | 0.24 | 9.09 | 62.71 | -18.55 |
| 2023 (9) | 46.64 | -62.14 | -18.36 | 0 | -60.52 | 0 | 0.4 | -83.61 | 28.28 | -62.35 | 3.03 | -83.13 | 0 | 0 | 0.98 | -78.23 | 65.49 | -15.35 | 51.76 | -23.77 | 8.6 | 10.97 | 0.22 | 10.0 | 76.99 | -52.59 |
| 2022 (8) | 123.18 | 343.41 | -48.07 | 0 | -32.54 | 0 | 2.44 | 0 | 75.11 | 2582.5 | 17.96 | -27.87 | 0 | 0 | 4.52 | -34.8 | 77.37 | 20.93 | 67.9 | 31.87 | 7.75 | 26.84 | 0.2 | -4.76 | 162.40 | 237.95 |
| 2021 (7) | 27.78 | -28.73 | -24.98 | 0 | -24.89 | 0 | -3.8 | 0 | 2.8 | -87.93 | 24.9 | 172.43 | 0 | 0 | 6.93 | 113.71 | 63.98 | 16.39 | 51.49 | 21.01 | 6.11 | -10.41 | 0.21 | 0.0 | 48.05 | -38.88 |
| 2020 (6) | 38.98 | -33.57 | -15.79 | 0 | -27.03 | 0 | 3.33 | 0 | 23.19 | -49.0 | 9.14 | -31.02 | -6.6 | 0 | 3.24 | -31.14 | 54.97 | 0.48 | 42.55 | -1.02 | 6.82 | -16.63 | 0.21 | 0.0 | 78.62 | -31.16 |
| 2019 (5) | 58.68 | 18.35 | -13.21 | 0 | -31.14 | 0 | -0.3 | 0 | 45.47 | 14.91 | 13.25 | 32.77 | 0 | 0 | 4.71 | 30.18 | 54.71 | 3.13 | 42.99 | -1.85 | 8.18 | -0.24 | 0.21 | 50.0 | 114.21 | 20.1 |
| 2018 (4) | 49.58 | 74.21 | -10.01 | 0 | -24.6 | 0 | 0.88 | 0 | 39.57 | 0 | 9.98 | -78.77 | 0 | 0 | 3.62 | -81.35 | 53.05 | 26.34 | 43.8 | 43.51 | 8.2 | 6.36 | 0.14 | -6.67 | 95.09 | 28.23 |
| 2017 (3) | 28.46 | -33.72 | -46.29 | 0 | -29.45 | 0 | -0.38 | 0 | -17.83 | 0 | 47.01 | 575.43 | 0 | 0 | 19.40 | 583.63 | 41.99 | -10.7 | 30.52 | -16.61 | 7.71 | -2.9 | 0.15 | -6.25 | 74.15 | -22.81 |
| 2016 (2) | 42.94 | -7.91 | -7.35 | 0 | -11.01 | 0 | -2.4 | 0 | 35.59 | -8.27 | 6.96 | -12.12 | 0 | 0 | 2.84 | -8.56 | 47.02 | -2.81 | 36.6 | -12.31 | 7.94 | 6.58 | 0.16 | 45.45 | 96.06 | 1.56 |
| 2015 (1) | 46.63 | 48.31 | -7.83 | 0 | -20.26 | 0 | -0.45 | 0 | 38.8 | 160.05 | 7.92 | -52.03 | 0 | 0 | 3.10 | -60.82 | 48.38 | 37.95 | 41.74 | 38.95 | 7.45 | 34.96 | 0.11 | 0 | 94.58 | 6.98 |
| 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) | 24.13 | 81.57 | 967.99 | 25.32 | 253.73 | 25.66 | -8.91 | -205.14 | 76.07 | -0.39 | -153.42 | 88.0 | 49.45 | 1655.03 | 184.69 | 0.89 | 28.99 | -46.39 | 0.47 | 194.0 | -57.27 | 0.92 | 24.43 | -47.08 | 15.01 | -24.0 | -28.52 | 6.01 | -64.2 | -65.34 | 1.99 | -5.24 | -6.57 | 0.08 | 14.29 | 33.33 | 298.64 | 326.05 | 2197.99 |
| 25Q1 (19) | 13.29 | 80.33 | -16.47 | -16.47 | -21.91 | -1860.71 | -2.92 | -144.92 | -1068.0 | 0.73 | 7400.0 | -78.78 | -3.18 | 48.21 | -121.1 | 0.69 | -17.86 | -11.54 | -0.5 | -158.82 | 32.43 | 0.74 | -16.14 | -27.98 | 19.75 | 5.61 | 33.81 | 16.79 | -1.64 | 17.82 | 2.1 | 0.48 | -1.87 | 0.07 | 40.0 | 16.67 | 70.09 | 82.7 | -27.53 |
| 24Q4 (18) | 7.37 | -72.4 | -53.79 | -13.51 | 1.53 | 47.6 | 6.5 | 6009.09 | 527.63 | -0.01 | -101.22 | -101.32 | -6.14 | -147.3 | 37.54 | 0.84 | -46.15 | 147.06 | 0.85 | 336.11 | 753.85 | 0.88 | -43.56 | 119.39 | 18.7 | -19.01 | -3.66 | 17.07 | -3.83 | 21.93 | 2.09 | -7.52 | -4.57 | 0.05 | -28.57 | -16.67 | 38.37 | -71.15 | -60.91 |
| 24Q3 (17) | 26.7 | 1060.43 | -9.58 | -13.72 | -168.09 | 34.79 | -0.11 | 99.7 | 99.79 | 0.82 | 125.23 | 127.78 | 12.98 | -25.27 | 52.89 | 1.56 | -6.02 | 50.0 | -0.36 | -132.73 | 0 | 1.56 | -10.14 | 19.21 | 23.09 | 9.95 | 26.87 | 17.75 | 2.36 | 13.93 | 2.26 | 6.1 | 4.63 | 0.07 | 16.67 | 40.0 | 132.97 | 1034.13 | -19.89 |
| 24Q2 (16) | -2.78 | -117.47 | 47.25 | 20.15 | 2498.81 | 4.68 | -37.23 | -14792.0 | -431.1 | -3.25 | -194.48 | -692.68 | 17.37 | 15.26 | 24.25 | 1.66 | 112.82 | 130.56 | 1.1 | 248.65 | 0 | 1.73 | 69.34 | 87.97 | 21.0 | 42.28 | 26.51 | 17.34 | 21.68 | 24.57 | 2.13 | -0.47 | 1.91 | 0.06 | 0.0 | 0.0 | -14.23 | -114.72 | 56.59 |
| 24Q1 (15) | 15.91 | -0.25 | 147.05 | -0.84 | 96.74 | -109.12 | -0.25 | 83.55 | 7.41 | 3.44 | 352.63 | 1209.68 | 15.07 | 253.31 | -3.71 | 0.78 | 129.41 | -1.27 | -0.74 | -469.23 | 0 | 1.02 | 155.44 | -15.95 | 14.76 | -23.96 | 30.85 | 14.25 | 1.79 | 72.31 | 2.14 | -2.28 | -0.93 | 0.06 | 0.0 | 20.0 | 96.72 | -1.46 | 57.39 |
| 23Q4 (14) | 15.95 | -45.99 | -55.63 | -25.78 | -22.53 | 19.03 | -1.52 | 97.06 | 75.64 | 0.76 | 111.11 | -91.37 | -9.83 | -215.78 | -339.17 | 0.34 | -67.31 | -80.46 | -0.13 | 0 | 0 | 0.40 | -69.33 | -82.46 | 19.41 | 6.65 | 64.91 | 14.0 | -10.14 | 76.77 | 2.19 | 1.39 | -2.67 | 0.06 | 20.0 | 20.0 | 98.15 | -40.87 | -72.1 |
| 23Q3 (13) | 29.53 | 660.34 | -36.98 | -21.04 | -209.3 | -310.14 | -51.72 | -637.8 | -76.88 | 0.36 | 187.8 | 103.92 | 8.49 | -39.27 | -79.65 | 1.04 | 44.44 | -79.77 | 0 | 0 | 0 | 1.30 | 41.69 | -72.81 | 18.2 | 9.64 | -18.79 | 15.58 | 11.93 | -28.2 | 2.16 | 3.35 | 11.92 | 0.05 | -16.67 | 0.0 | 165.99 | 606.17 | -16.12 |
| 23Q2 (12) | -5.27 | -181.83 | -129.08 | 19.25 | 109.01 | 876.21 | -7.01 | -2496.3 | -1073.61 | -0.41 | -32.26 | -270.83 | 13.98 | -10.67 | -10.61 | 0.72 | -8.86 | -70.73 | 0 | 0 | 0 | 0.92 | -24.28 | -58.03 | 16.6 | 47.16 | -28.29 | 13.92 | 68.32 | -31.7 | 2.09 | -3.24 | 11.76 | 0.06 | 20.0 | 20.0 | -32.79 | -153.37 | -140.36 |
| 23Q1 (11) | 6.44 | -82.09 | -71.07 | 9.21 | 128.93 | 206.84 | -0.27 | 95.67 | -112.16 | -0.31 | -103.52 | -112.02 | 15.65 | 280.78 | 14.74 | 0.79 | -54.6 | -90.84 | 0 | 0 | 0 | 1.22 | -46.69 | -85.65 | 11.28 | -4.16 | -43.74 | 8.27 | 4.42 | -53.82 | 2.16 | -4.0 | 27.81 | 0.05 | 0.0 | 0.0 | 61.45 | -82.53 | -45.75 |
| 22Q4 (10) | 35.95 | -23.28 | 3939.33 | -31.84 | -520.66 | -286.41 | -6.24 | 78.66 | -510.53 | 8.81 | 195.87 | 502.28 | 4.11 | -90.15 | 155.92 | 1.74 | -66.15 | -78.81 | 0 | 0 | 0 | 2.28 | -52.47 | -72.63 | 11.77 | -47.48 | -25.69 | 7.92 | -63.5 | -39.22 | 2.25 | 16.58 | 45.16 | 0.05 | 0.0 | 0.0 | 351.76 | 77.76 | 5682.32 |
| 22Q3 (9) | 46.86 | 158.61 | 154.12 | -5.13 | -106.85 | 29.82 | -29.24 | -4161.11 | -10.88 | -9.19 | -3929.17 | -678.81 | 41.73 | 166.82 | 274.93 | 5.14 | 108.94 | -29.2 | 0 | 0 | 0 | 4.80 | 118.73 | -46.74 | 22.41 | -3.2 | 86.91 | 21.7 | 6.48 | 125.34 | 1.93 | 3.21 | 28.67 | 0.05 | 0.0 | 0.0 | 197.89 | 143.54 | 19.98 |
| 22Q2 (8) | 18.12 | -18.6 | 159.97 | -2.48 | 71.23 | 53.73 | 0.72 | -67.57 | 820.0 | 0.24 | -90.7 | 160.0 | 15.64 | 14.66 | 871.43 | 2.46 | -71.46 | -54.1 | 0 | 0 | 0 | 2.19 | -74.1 | -59.95 | 23.15 | 15.46 | 18.11 | 20.38 | 13.79 | 33.64 | 1.87 | 10.65 | 24.67 | 0.05 | 0.0 | 0.0 | 81.26 | -28.27 | 95.85 |
| 22Q1 (7) | 22.26 | 2401.12 | 1404.05 | -8.62 | -4.61 | -111.79 | 2.22 | 46.05 | 3071.43 | 2.58 | 217.81 | 8700.0 | 13.64 | 285.58 | 626.64 | 8.62 | 4.99 | 112.32 | 0 | 0 | 0 | 8.47 | 1.63 | 71.45 | 20.05 | 26.58 | 21.07 | 17.91 | 37.45 | 31.89 | 1.69 | 9.03 | 9.03 | 0.05 | 0.0 | -16.67 | 113.28 | 1762.16 | 1062.68 |
| 21Q4 (6) | 0.89 | -95.17 | -90.41 | -8.24 | -12.72 | -128.89 | 1.52 | 105.76 | 128.31 | -2.19 | -85.59 | -508.33 | -7.35 | -166.04 | -229.4 | 8.21 | 13.09 | 374.58 | 0 | 0 | 100.0 | 8.33 | -7.5 | 359.92 | 15.84 | 32.11 | -23.26 | 13.03 | 35.31 | -18.31 | 1.55 | 3.33 | -2.52 | 0.05 | 0.0 | -16.67 | 6.08 | -96.31 | -88.46 |
| 21Q3 (5) | 18.44 | 164.56 | -19.83 | -7.31 | -36.38 | 16.46 | -26.37 | -26270.0 | -20.91 | -1.18 | -195.0 | -123.74 | 11.13 | 591.3 | -21.89 | 7.26 | 35.45 | -16.93 | 0 | 0 | 0 | 9.01 | 64.49 | -23.98 | 11.99 | -38.83 | -25.76 | 9.63 | -36.85 | -23.14 | 1.5 | 0.0 | -9.64 | 0.05 | 0.0 | 25.0 | 164.94 | 297.55 | 2.05 |
| 21Q2 (4) | 6.97 | 370.95 | 0.0 | -5.36 | -31.7 | 0.0 | -0.1 | -242.86 | 0.0 | -0.4 | -1233.33 | 0.0 | 1.61 | 162.16 | 0.0 | 5.36 | 32.02 | 0.0 | 0 | 0 | 0.0 | 5.48 | 10.87 | 0.0 | 19.6 | 18.36 | 0.0 | 15.25 | 12.3 | 0.0 | 1.5 | -3.23 | 0.0 | 0.05 | -16.67 | 0.0 | 41.49 | 325.81 | 0.0 |
| 21Q1 (3) | 1.48 | -84.05 | 0.0 | -4.07 | -13.06 | 0.0 | 0.07 | 101.3 | 0.0 | -0.03 | 91.67 | 0.0 | -2.59 | -145.6 | 0.0 | 4.06 | 235.79 | 0.0 | 0 | 100.0 | 0.0 | 4.94 | 254.07 | 0.0 | 16.56 | -19.77 | 0.0 | 13.58 | -14.86 | 0.0 | 1.55 | -2.52 | 0.0 | 0.06 | 0.0 | 0.0 | 9.74 | -81.52 | 0.0 |
| 20Q4 (2) | 9.28 | -59.65 | 0.0 | -3.6 | 58.86 | 0.0 | -5.37 | 75.38 | 0.0 | -0.36 | -107.24 | 0.0 | 5.68 | -60.14 | 0.0 | -2.99 | -134.21 | 0.0 | -6.6 | 0 | 0.0 | -3.21 | -127.05 | 0.0 | 20.64 | 27.8 | 0.0 | 15.95 | 27.29 | 0.0 | 1.59 | -4.22 | 0.0 | 0.06 | 50.0 | 0.0 | 52.73 | -67.38 | 0.0 |
| 20Q3 (1) | 23.0 | 0.0 | 0.0 | -8.75 | 0.0 | 0.0 | -21.81 | 0.0 | 0.0 | 4.97 | 0.0 | 0.0 | 14.25 | 0.0 | 0.0 | 8.74 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 11.85 | 0.0 | 0.0 | 16.15 | 0.0 | 0.0 | 12.53 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 161.63 | 0.0 | 0.0 |