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) | 52.57 | 20.85 | -35.49 | 0 | -3.98 | 0 | -0.45 | 0 | 17.08 | 2118.18 | 40.31 | -4.02 | -0.38 | 0 | 9.48 | 3.01 | -12.86 | 0 | -15.72 | 0 | 47.03 | -1.73 | 0.05 | 150.0 | 167.63 | 85.86 |
| 2023 (9) | 43.5 | -35.17 | -42.73 | 0 | -15.89 | 0 | 0.9 | 0 | 0.77 | -98.4 | 42.0 | -3.27 | -0.04 | 0 | 9.21 | -7.0 | -2.77 | 0 | 0.35 | 0 | 47.86 | -4.28 | 0.02 | -33.33 | 90.19 | -42.44 |
| 2022 (8) | 67.1 | -36.01 | -19.06 | 0 | -51.65 | 0 | -1.24 | 0 | 48.04 | -26.68 | 43.42 | 10.94 | 0 | 0 | 9.90 | 35.55 | -7.46 | 0 | -7.21 | 0 | 50.0 | 0.48 | 0.03 | -25.0 | 156.70 | 145.93 |
| 2021 (7) | 104.86 | 130.31 | -39.34 | 0 | -48.44 | 0 | 7.3 | 0 | 65.52 | 113.07 | 39.14 | 13.02 | -0.86 | 0 | 7.30 | -11.76 | 114.62 | 355.56 | 114.77 | 364.84 | 49.76 | 0.73 | 0.04 | -63.64 | 63.72 | 3.84 |
| 2020 (6) | 45.53 | 36.24 | -14.78 | 0 | -23.86 | 0 | -2.02 | 0 | 30.75 | 0 | 34.63 | -8.46 | -0.01 | 0 | 8.28 | -8.6 | 25.16 | 0 | 24.69 | 0 | 49.4 | -7.54 | 0.11 | -26.67 | 61.36 | -28.21 |
| 2019 (5) | 33.42 | -21.27 | -39.21 | 0 | 26.34 | 95.98 | 0.03 | 0 | -5.79 | 0 | 37.83 | -23.17 | -1.64 | 0 | 9.06 | -15.24 | -11.69 | 0 | -14.48 | 0 | 53.43 | 3.89 | 0.15 | -48.28 | 85.47 | 25.6 |
| 2018 (4) | 42.45 | -29.51 | -61.18 | 0 | 13.44 | 0 | 0 | 0 | -18.73 | 0 | 49.24 | 94.93 | 0 | 0 | 10.68 | 89.77 | 23.24 | -12.0 | 10.66 | -49.81 | 51.43 | -2.5 | 0.29 | -12.12 | 68.05 | -16.02 |
| 2017 (3) | 60.22 | -3.56 | -30.95 | 0 | -27.45 | 0 | -0.43 | 0 | 29.27 | -27.17 | 25.26 | 75.54 | 0 | 0 | 5.63 | 68.61 | 26.41 | 261.78 | 21.24 | 0 | 52.75 | -9.58 | 0.33 | -13.16 | 81.03 | -45.11 |
| 2016 (2) | 62.44 | 123.88 | -22.25 | 0 | -36.31 | 0 | -0.4 | 0 | 40.19 | 19995.0 | 14.39 | -46.94 | -0.07 | 0 | 3.34 | -49.17 | 7.3 | 0 | -16.42 | 0 | 58.34 | -1.45 | 0.38 | 216.67 | 147.61 | -34.16 |
| 2015 (1) | 27.89 | -20.25 | -27.69 | 0 | -27.37 | 0 | 0.71 | -75.77 | 0.2 | -96.63 | 27.12 | -62.25 | 0 | 0 | 6.57 | -62.0 | -30.18 | 0 | -46.88 | 0 | 59.2 | 12.18 | 0.12 | 20.0 | 224.20 | 248.76 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 25Q1 (20) | -1.97 | -120.02 | -220.86 | -14.7 | -35.36 | -61.54 | 5.9 | 196.41 | 1280.0 | 0.15 | 155.56 | 250.0 | -16.67 | -1534.31 | -123.16 | 14.71 | 31.11 | 69.47 | -0.13 | 0 | 0 | 15.24 | 57.02 | 73.23 | -1.63 | -41.74 | -94.05 | -3.7 | -704.35 | -42.31 | 11.66 | -1.77 | 0.17 | 0.01 | 0.0 | 0.0 | -24.72 | -128.69 | -237.24 |
| 24Q4 (19) | 9.84 | -65.52 | -60.11 | -10.86 | -82.52 | 18.28 | -6.12 | -325.0 | -21.91 | -0.27 | -2800.0 | -200.0 | -1.02 | -104.52 | -108.96 | 11.22 | -3.03 | 17.98 | 0 | 0 | 100.0 | 9.71 | -15.26 | 22.73 | -1.15 | 87.84 | -124.52 | -0.46 | 95.8 | -107.82 | 11.87 | 0.34 | 0.42 | 0.01 | 0.0 | 0.0 | 86.16 | -97.34 | -38.14 |
| 24Q3 (18) | 28.54 | 127.05 | 198.85 | -5.95 | 37.89 | 42.9 | 2.72 | 3122.22 | 171.58 | 0.01 | 101.12 | -97.87 | 22.59 | 655.52 | 2696.55 | 11.57 | 25.49 | 10.61 | 0 | 0 | 0 | 11.45 | 36.36 | 36.0 | -9.46 | -570.92 | -412.21 | -10.96 | -544.71 | -453.55 | 11.83 | 1.2 | 1.37 | 0.01 | -50.0 | 0.0 | 3243.18 | 2482.68 | 4919.29 |
| 24Q2 (17) | 12.57 | 671.17 | 0.72 | -9.58 | -5.27 | 29.04 | -0.09 | 82.0 | 98.84 | -0.89 | -790.0 | -43.55 | 2.99 | 140.03 | 393.14 | 9.22 | 6.22 | -36.15 | 0 | 0 | 0 | 8.40 | -4.52 | -33.65 | -1.41 | -67.86 | -216.53 | -1.7 | 34.62 | -1207.69 | 11.69 | 0.43 | -0.51 | 0.02 | 100.0 | 100.0 | 125.57 | 597.21 | 17.02 |
| 24Q1 (16) | 1.63 | -93.39 | 150.94 | -9.1 | 31.53 | -64.86 | -0.5 | 90.04 | -169.44 | -0.1 | -137.04 | -112.99 | -7.47 | -165.64 | 14.33 | 8.68 | -8.73 | 14.36 | 0 | 100.0 | 0 | 8.80 | 11.25 | 13.25 | -0.84 | -117.91 | 92.82 | -2.6 | -144.22 | 69.45 | 11.64 | -1.52 | -7.69 | 0.01 | 0.0 | 0.0 | 18.01 | -87.07 | 123.13 |
| 23Q4 (15) | 24.67 | 158.32 | 48.97 | -13.29 | -27.54 | -271.93 | -5.02 | -32.11 | 89.09 | 0.27 | -42.55 | 2600.0 | 11.38 | 1408.05 | -53.15 | 9.51 | -9.08 | -8.47 | -0.04 | 0 | 0 | 7.91 | -6.1 | -13.33 | 4.69 | 54.79 | 136.47 | 5.88 | 89.68 | 160.06 | 11.82 | 1.29 | -0.08 | 0.01 | 0.0 | 0.0 | 139.30 | 115.59 | -82.76 |
| 23Q3 (14) | 9.55 | -23.48 | -79.75 | -10.42 | 22.81 | 10.4 | -3.8 | 51.22 | -340.51 | 0.47 | 175.81 | 133.81 | -0.87 | 14.71 | -102.45 | 10.46 | -27.56 | -26.65 | 0 | 0 | 0 | 8.42 | -33.47 | -46.25 | 3.03 | 150.41 | 133.19 | 3.1 | 2484.62 | 120.68 | 11.67 | -0.68 | -8.97 | 0.01 | 0.0 | 0.0 | 64.61 | -39.79 | 0 |
| 23Q2 (13) | 12.48 | 490.0 | 418.37 | -13.5 | -144.57 | -107.37 | -7.79 | -1181.94 | -318.82 | -0.62 | -180.52 | -313.79 | -1.02 | 88.3 | 90.22 | 14.44 | 90.25 | 28.81 | 0 | 0 | 0 | 12.66 | 62.96 | 35.05 | 1.21 | 110.34 | -75.41 | -0.13 | 98.47 | -102.12 | 11.75 | -6.82 | -7.04 | 0.01 | 0.0 | 0.0 | 107.31 | 237.82 | 613.82 |
| 23Q1 (12) | -3.2 | -119.32 | -143.72 | -5.52 | -171.41 | 36.18 | 0.72 | 101.57 | 113.41 | 0.77 | 7600.0 | 581.25 | -8.72 | -135.9 | -555.64 | 7.59 | -26.95 | 0.26 | 0 | 0 | 0 | 7.77 | -14.86 | 17.12 | -11.7 | 9.02 | -221.62 | -8.51 | 13.07 | -174.26 | 12.61 | 6.59 | -0.79 | 0.01 | 0.0 | 0.0 | -77.86 | -109.64 | -357.19 |
| 22Q4 (11) | 16.56 | -64.88 | -58.03 | 7.73 | 166.47 | 155.41 | -46.0 | -3011.39 | -58.4 | 0.01 | 100.72 | -99.78 | 24.29 | -31.62 | -4.78 | 10.39 | -27.14 | -38.52 | 0 | 0 | 100.0 | 9.12 | -41.77 | -27.37 | -12.86 | -40.85 | -165.75 | -9.79 | 34.69 | -131.36 | 11.83 | -7.72 | -6.7 | 0.01 | 0.0 | 0.0 | 807.80 | 0 | 798.9 |
| 22Q3 (10) | 47.15 | 1302.81 | 102.01 | -11.63 | -78.65 | -997.17 | 1.58 | 184.95 | 124.35 | -1.39 | -579.31 | -178.53 | 35.52 | 440.56 | 59.43 | 14.26 | 27.21 | 68.56 | 0 | 0 | 0 | 15.67 | 67.14 | 147.92 | -9.13 | -285.57 | -122.23 | -14.99 | -344.93 | -142.2 | 12.82 | 1.42 | 3.14 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 22Q2 (9) | -3.92 | -153.55 | -121.11 | -6.51 | 24.74 | 21.38 | -1.86 | 65.36 | 81.12 | 0.29 | 281.25 | -19.44 | -10.43 | -684.21 | -201.36 | 11.21 | 48.08 | 44.27 | 0 | 0 | 0 | 9.37 | 41.32 | 82.35 | 4.92 | -48.86 | -85.22 | 6.12 | -46.6 | -79.71 | 12.64 | -0.55 | 2.43 | 0.01 | 0.0 | 0.0 | -20.88 | -168.99 | -147.82 |
| 22Q1 (8) | 7.32 | -81.45 | -68.84 | -8.65 | 37.99 | 46.07 | -5.37 | 81.51 | -75.49 | -0.16 | -103.53 | -124.62 | -1.33 | -105.21 | -117.85 | 7.57 | -55.21 | 25.96 | 0 | 100.0 | 0 | 6.63 | -47.2 | 28.46 | 9.62 | -50.82 | -53.53 | 11.46 | -63.29 | -35.83 | 12.71 | 0.24 | 3.25 | 0.01 | 0.0 | 0.0 | 30.27 | -66.31 | -61.11 |
| 21Q4 (7) | 39.46 | 69.07 | 40.58 | -13.95 | -1216.04 | -59.79 | -29.04 | -347.46 | -148.42 | 4.53 | 155.93 | 608.99 | 25.51 | 14.5 | 31.9 | 16.9 | 99.76 | 62.03 | -0.86 | 0 | 0 | 12.56 | 98.77 | 60.88 | 19.56 | -52.37 | 4.71 | 31.22 | -12.11 | 40.06 | 12.68 | 2.01 | 3.85 | 0.01 | 0.0 | -50.0 | 89.87 | 84.66 | 10.52 |
| 21Q3 (6) | 23.34 | 25.69 | 26033.33 | -1.06 | 87.2 | -111.32 | -6.49 | 34.11 | 17.11 | 1.77 | 391.67 | 636.36 | 22.28 | 116.52 | 140.35 | 8.46 | 8.88 | 32.39 | 0 | 0 | 0 | 6.32 | 22.94 | 18.96 | 41.07 | 23.37 | 205.81 | 35.52 | 17.73 | 154.99 | 12.43 | 0.73 | 1.8 | 0.01 | 0.0 | -66.67 | 48.67 | 11.43 | 14250.86 |
| 21Q2 (5) | 18.57 | -20.95 | 2.09 | -8.28 | 48.38 | 15.08 | -9.85 | -221.9 | -231.33 | 0.36 | -44.62 | 148.65 | 10.29 | 38.12 | 21.92 | 7.77 | 29.28 | -33.13 | 0 | 0 | 100.0 | 5.14 | -0.44 | -58.33 | 33.29 | 60.82 | 4995.59 | 30.17 | 68.92 | 1063.9 | 12.34 | 0.24 | 1.06 | 0.01 | 0.0 | -66.67 | 43.67 | -43.89 | -78.13 |
| 21Q1 (4) | 23.49 | -16.32 | 0.0 | -16.04 | -83.73 | 0.0 | -3.06 | 73.82 | 0.0 | 0.65 | 173.03 | 0.0 | 7.45 | -61.48 | 0.0 | 6.01 | -42.38 | 0.0 | 0 | 0 | 0.0 | 5.16 | -33.87 | 0.0 | 20.7 | 10.81 | 0.0 | 17.86 | -19.87 | 0.0 | 12.31 | 0.82 | 0.0 | 0.01 | -50.0 | 0.0 | 77.83 | -4.28 | 0.0 |
| 20Q4 (3) | 28.07 | 31288.89 | 0.0 | -8.73 | -193.27 | 0.0 | -11.69 | -49.3 | 0.0 | -0.89 | -169.7 | 0.0 | 19.34 | 108.63 | 0.0 | 10.43 | 63.22 | 0.0 | 0 | 0 | 0.0 | 7.81 | 46.98 | 0.0 | 18.68 | 39.09 | 0.0 | 22.29 | 60.01 | 0.0 | 12.21 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | 81.32 | 23744.65 | 0.0 |
| 20Q3 (2) | -0.09 | -100.49 | 0.0 | 9.36 | 196.0 | 0.0 | -7.83 | -204.4 | 0.0 | -0.33 | 55.41 | 0.0 | 9.27 | 9.83 | 0.0 | 6.39 | -45.01 | 0.0 | 0 | 100.0 | 0.0 | 5.31 | -56.94 | 0.0 | 13.43 | 2075.0 | 0.0 | 13.93 | 545.05 | 0.0 | 12.21 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.34 | -100.17 | 0.0 |
| 20Q2 (1) | 18.19 | 0.0 | 0.0 | -9.75 | 0.0 | 0.0 | 7.5 | 0.0 | 0.0 | -0.74 | 0.0 | 0.0 | 8.44 | 0.0 | 0.0 | 11.62 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 12.34 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | -3.13 | 0.0 | 0.0 | 12.21 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 199.67 | 0.0 | 0.0 |
