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) | -4.63 | 0 | -46.01 | 0 | 69.32 | 242.83 | -0.08 | 0 | -50.64 | 0 | 42.39 | 21.43 | -3.9 | 0 | 14.09 | 6.7 | 22.15 | 44.02 | 16.1 | -41.71 | 10.54 | 9.11 | 0.16 | 1500.0 | -17.28 | 0 |
| 2023 (9) | 27.87 | 0 | -35.15 | 0 | 20.22 | -42.0 | 0.25 | 733.33 | -7.28 | 0 | 34.91 | 5.34 | -0.29 | 0 | 13.21 | 6.59 | 15.38 | 81.8 | 27.62 | 228.42 | 9.66 | 50.0 | 0.01 | 0 | 74.74 | 0 |
| 2022 (8) | -2.95 | 0 | -39.45 | 0 | 34.86 | -46.56 | 0.03 | -97.64 | -42.4 | 0 | 33.14 | 30.16 | -0.23 | 0 | 12.39 | 33.62 | 8.46 | -43.86 | 8.41 | -40.31 | 6.44 | 4.72 | 0 | 0 | -19.87 | 0 |
| 2021 (7) | -12.75 | 0 | -31.28 | 0 | 65.23 | 119.41 | 1.27 | 0 | -44.03 | 0 | 25.46 | -13.84 | -0.26 | 0 | 9.27 | -42.57 | 15.07 | 252.1 | 14.09 | 65.76 | 6.15 | 71.79 | 0 | 0 | -62.99 | 0 |
| 2020 (6) | 5.87 | -3.14 | -30.26 | 0 | 29.73 | 0 | -0.26 | 0 | -24.39 | 0 | 29.55 | 452.34 | -1.02 | 0 | 16.15 | 447.87 | 4.28 | 39.87 | 8.5 | 68.32 | 3.58 | -4.53 | 0 | 0 | 48.59 | -29.44 |
| 2019 (5) | 6.06 | 40.93 | -6.58 | 0 | -3.26 | 0 | 0.07 | 0 | -0.52 | 0 | 5.35 | -43.15 | -3.24 | 0 | 2.95 | -41.82 | 3.06 | -10.53 | 5.05 | 7.22 | 3.75 | 19.43 | 0 | 0 | 68.86 | 26.04 |
| 2018 (4) | 4.3 | 0 | -10.71 | 0 | 14.21 | 182.5 | -0.81 | 0 | -6.41 | 0 | 9.41 | 44.33 | -0.55 | 0 | 5.07 | 30.08 | 3.42 | -49.93 | 4.71 | 0.86 | 3.14 | 10.56 | 0.02 | -33.33 | 54.64 | 0 |
| 2017 (3) | -1.88 | 0 | -6.84 | 0 | 5.03 | 618.57 | 0.73 | 0 | -8.72 | 0 | 6.52 | 35.27 | -0.55 | 0 | 3.89 | 15.27 | 6.83 | 217.67 | 4.67 | 1567.86 | 2.84 | 0.35 | 0.03 | -40.0 | -24.93 | 0 |
| 2016 (2) | 1.07 | -80.37 | -4.23 | 0 | 0.7 | 0 | -1.19 | 0 | -3.16 | 0 | 4.82 | 53.5 | -0.01 | 0 | 3.38 | 63.42 | 2.15 | 0 | 0.28 | 0 | 2.83 | -3.74 | 0.05 | -44.44 | 33.86 | 0 |
| 2015 (1) | 5.45 | 0 | -3.73 | 0 | -8.77 | 0 | -0.52 | 0 | 1.72 | 0 | 3.14 | -4.85 | -0.02 | 0 | 2.07 | 0.32 | -4.01 | 0 | -5.42 | 0 | 2.94 | -2.65 | 0.09 | -18.18 | 0.00 | 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) | 1.8 | 136.84 | 131.86 | -6.76 | 58.78 | 52.99 | 23.67 | 70.29 | -21.96 | -0.4 | -400.0 | -566.67 | -4.96 | 68.29 | 75.24 | 13.22 | -17.06 | -0.6 | 0.38 | 58.33 | -5.0 | 16.50 | -26.07 | -5.51 | 7.69 | 18.13 | 73.59 | 9.93 | 1604.55 | 8.52 | 2.7 | -0.74 | 6.3 | 0.04 | -20.0 | 0 | 14.21 | -60.56 | 129.39 |
| 25Q1 (19) | 0.76 | -90.16 | 118.77 | -16.4 | -141.18 | -266.89 | 13.9 | 267.47 | 29.79 | -0.08 | -110.39 | -900.0 | -15.64 | -1800.0 | -83.57 | 15.94 | 197.94 | 624.55 | 0.24 | 220.0 | 192.31 | 22.32 | 227.6 | 579.51 | 6.51 | -11.55 | 40.0 | -0.66 | -134.38 | -126.94 | 2.72 | -0.73 | 7.94 | 0.05 | -66.67 | 0 | 36.02 | -77.56 | 144.2 |
| 24Q4 (18) | 7.72 | 391.32 | -22.65 | -6.8 | 66.62 | 17.87 | -8.3 | -122.69 | -231.12 | 0.77 | 197.47 | 11.59 | 0.92 | 104.0 | -45.88 | 5.35 | -75.17 | -35.15 | -0.2 | -1900.0 | -127.4 | 6.81 | -74.98 | -40.16 | 7.36 | 28.9 | 38.35 | 1.92 | -25.58 | -35.35 | 2.74 | -0.36 | 8.73 | 0.15 | 0 | 0 | 160.50 | 422.81 | -11.71 |
| 24Q3 (17) | -2.65 | 53.1 | -220.45 | -20.37 | -41.66 | -51.45 | 36.58 | 20.61 | 651.13 | -0.79 | -1216.67 | 2.47 | -23.02 | -14.93 | -104.62 | 21.55 | 62.03 | 105.04 | -0.01 | -102.5 | 98.78 | 27.23 | 55.95 | 71.91 | 5.71 | 28.89 | 40.99 | 2.58 | -71.8 | 30.96 | 2.75 | 8.27 | 18.03 | 0 | 0 | 0 | -49.72 | -2.87 | -197.18 |
| 24Q2 (16) | -5.65 | -39.51 | -106.96 | -14.38 | -221.7 | -264.05 | 30.33 | 183.19 | 364.47 | -0.06 | -700.0 | -131.58 | -20.03 | -135.09 | -199.85 | 13.3 | 504.55 | 128.92 | 0.4 | 253.85 | 29.03 | 17.46 | 431.69 | 88.19 | 4.43 | -4.73 | 35.06 | 9.15 | 273.47 | 91.82 | 2.54 | 0.79 | 10.43 | 0 | 0 | 0 | -48.33 | 40.69 | -25.17 |
| 24Q1 (15) | -4.05 | -140.58 | -121.98 | -4.47 | 46.01 | 52.8 | 10.71 | 69.19 | 330.12 | 0.01 | -98.55 | -94.12 | -8.52 | -601.18 | -195.09 | 2.2 | -73.33 | -78.74 | -0.26 | -135.62 | 50.0 | 3.28 | -71.15 | -80.04 | 4.65 | -12.59 | 69.71 | 2.45 | -17.51 | -86.33 | 2.52 | 0.0 | 0.4 | 0 | 0 | 0 | -81.49 | -144.83 | -190.33 |
| 23Q4 (14) | 9.98 | 353.64 | 788.28 | -8.28 | 38.44 | 53.27 | 6.33 | 29.98 | -24.46 | 0.69 | 185.19 | 272.5 | 1.7 | 115.11 | 108.87 | 8.25 | -21.5 | -46.74 | 0.73 | 189.02 | 1012.5 | 11.38 | -28.14 | -52.63 | 5.32 | 31.36 | 116.26 | 2.97 | 50.76 | -25.0 | 2.52 | 8.15 | 53.66 | 0 | 0 | 0 | 181.79 | 255.31 | 802.07 |
| 23Q3 (13) | 2.2 | 180.59 | -79.09 | -13.45 | -240.51 | -32.25 | 4.87 | -25.42 | -13.65 | -0.81 | -526.32 | -272.34 | -11.25 | -68.41 | -3314.29 | 10.51 | 80.9 | 0.67 | -0.82 | -364.52 | -133.88 | 15.84 | 70.73 | -0.24 | 4.05 | 23.48 | 610.53 | 1.97 | -58.7 | -31.36 | 2.33 | 1.3 | 43.83 | 0 | 0 | 0 | 51.16 | 232.5 | -78.16 |
| 23Q2 (12) | -2.73 | -114.81 | 83.03 | -3.95 | 58.29 | 48.3 | 6.53 | 162.25 | -70.32 | 0.19 | 11.76 | 200.0 | -6.68 | -174.55 | 71.85 | 5.81 | -43.86 | 23.09 | 0.31 | 159.62 | 111.79 | 9.28 | -43.6 | 38.15 | 3.28 | 19.71 | 56.19 | 4.77 | -73.38 | 753.42 | 2.3 | -8.37 | 43.75 | 0 | 0 | 0 | -38.61 | -142.8 | 97.91 |
| 23Q1 (11) | 18.43 | 1371.03 | 352.83 | -9.47 | 46.56 | -141.58 | 2.49 | -70.29 | 314.66 | 0.17 | 142.5 | 13.33 | 8.96 | 146.74 | 5873.33 | 10.35 | -33.18 | 315.66 | -0.52 | -550.0 | -966.67 | 16.45 | -31.55 | 342.62 | 2.74 | 11.38 | -17.72 | 17.92 | 352.53 | 672.41 | 2.51 | 53.05 | 58.86 | 0 | 0 | 0 | 90.21 | 448.4 | -13.56 |
| 22Q4 (10) | -1.45 | -113.78 | -108.01 | -17.72 | -74.24 | -254.4 | 8.38 | 48.58 | 507.25 | -0.4 | -185.11 | -400.0 | -19.17 | -5577.14 | -246.22 | 15.49 | 48.37 | 253.65 | -0.08 | -103.31 | -103.9 | 24.03 | 51.34 | 305.39 | 2.46 | 331.58 | -35.6 | 3.96 | 37.98 | -34.33 | 1.64 | 1.23 | 3.8 | 0 | 0 | 0 | -25.89 | -111.05 | -110.88 |
| 22Q3 (9) | 10.52 | 165.38 | 205.31 | -10.17 | -33.12 | 19.6 | 5.64 | -74.36 | -61.55 | 0.47 | 347.37 | 1666.67 | 0.35 | 101.47 | 101.55 | 10.44 | 121.19 | 6.42 | 2.42 | 192.02 | 152.08 | 15.88 | 136.43 | 11.46 | 0.57 | -72.86 | -79.72 | 2.87 | 493.15 | 3088.89 | 1.62 | 1.25 | 4.52 | 0 | 0 | 0 | 234.30 | 112.67 | 138.46 |
| 22Q2 (8) | -16.09 | -495.33 | -49.12 | -7.64 | -94.9 | -50.1 | 22.0 | 1996.55 | -2.4 | -0.19 | -226.67 | -176.0 | -23.73 | -15920.0 | -49.43 | 4.72 | 89.56 | -20.4 | -2.63 | -4483.33 | 15.71 | 6.72 | 80.71 | -18.77 | 2.1 | -36.94 | -56.34 | -0.73 | -131.47 | -120.22 | 1.6 | 1.27 | -22.71 | 0 | 0 | 0 | -1849.43 | -1872.18 | -873.56 |
| 22Q1 (7) | 4.07 | -77.53 | 140.38 | -3.92 | 21.6 | 54.1 | -1.16 | -184.06 | -104.35 | 0.15 | 287.5 | -86.73 | 0.15 | -98.86 | 100.81 | 2.49 | -43.15 | -53.37 | 0.06 | -97.07 | 142.86 | 3.72 | -37.3 | -58.16 | 3.33 | -12.83 | -8.26 | 2.32 | -61.53 | -46.67 | 1.58 | 0.0 | 66.32 | 0 | 0 | 0 | 104.36 | -56.15 | 154.87 |
| 21Q4 (6) | 18.11 | 281.28 | 2112.22 | -5.0 | 60.47 | 51.46 | 1.38 | -90.59 | -87.78 | -0.08 | -166.67 | 91.84 | 13.11 | 157.91 | 217.05 | 4.38 | -55.35 | -69.48 | 2.05 | 113.54 | -49.26 | 5.93 | -58.39 | -77.47 | 3.82 | 35.94 | 106.49 | 6.03 | 6600.0 | 166.81 | 1.58 | 1.94 | 71.74 | 0 | 0 | 0 | 237.98 | 139.07 | 940.85 |
| 21Q3 (5) | -9.99 | 7.41 | -109.43 | -12.65 | -148.53 | -3.1 | 14.67 | -34.92 | -14.51 | -0.03 | -112.0 | -125.0 | -22.64 | -42.57 | -32.86 | 9.81 | 65.43 | -22.57 | 0.96 | 130.77 | 221.52 | 14.25 | 72.3 | -47.44 | 2.81 | -41.58 | 50.27 | 0.09 | -97.51 | -94.58 | 1.55 | -25.12 | 76.14 | 0 | 0 | 0 | -609.15 | -220.66 | -224.37 |
| 21Q2 (4) | -10.79 | -7.04 | 0.0 | -5.09 | 40.4 | 0.0 | 22.54 | -15.42 | 0.0 | 0.25 | -77.88 | 0.0 | -15.88 | 14.72 | 0.0 | 5.93 | 11.05 | 0.0 | -3.12 | -2128.57 | 0.0 | 8.27 | -6.91 | 0.0 | 4.81 | 32.51 | 0.0 | 3.61 | -17.01 | 0.0 | 2.07 | 117.89 | 0.0 | 0 | 0 | 0.0 | -189.96 | 0.12 | 0.0 |
| 21Q1 (3) | -10.08 | -1020.0 | 0.0 | -8.54 | 17.09 | 0.0 | 26.65 | 136.05 | 0.0 | 1.13 | 215.31 | 0.0 | -18.62 | -66.25 | 0.0 | 5.34 | -62.79 | 0.0 | -0.14 | -103.47 | 0.0 | 8.88 | -66.25 | 0.0 | 3.63 | 96.22 | 0.0 | 4.35 | 92.48 | 0.0 | 0.95 | 3.26 | 0.0 | 0 | 0 | 0.0 | -190.19 | -572.0 | 0.0 |
| 20Q4 (2) | -0.9 | 81.13 | 0.0 | -10.3 | 16.06 | 0.0 | 11.29 | -34.21 | 0.0 | -0.98 | -916.67 | 0.0 | -11.2 | 34.27 | 0.0 | 14.35 | 13.26 | 0.0 | 4.04 | 611.39 | 0.0 | 26.32 | -2.92 | 0.0 | 1.85 | -1.07 | 0.0 | 2.26 | 36.14 | 0.0 | 0.92 | 4.55 | 0.0 | 0 | 0 | 0.0 | -28.30 | 84.93 | 0.0 |
| 20Q3 (1) | -4.77 | 0.0 | 0.0 | -12.27 | 0.0 | 0.0 | 17.16 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | -17.04 | 0.0 | 0.0 | 12.67 | 0.0 | 0.0 | -0.79 | 0.0 | 0.0 | 27.11 | 0.0 | 0.0 | 1.87 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -187.80 | 0.0 | 0.0 |