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) | 26.67 | -33.62 | 0.4 | -84.73 | -37.36 | 0 | 0.45 | 0 | 27.07 | -36.75 | 9.98 | 9.07 | 0.3 | 0 | 7.73 | -6.35 | 28.64 | -14.12 | 25.53 | -30.44 | 2.7 | 14.41 | 2.83 | 74.69 | 85.87 | -13.07 |
| 2023 (9) | 40.18 | 90.88 | 2.62 | 0 | -28.15 | 0 | -0.02 | 0 | 42.8 | 0 | 9.15 | 67.89 | 0 | 0 | 8.25 | 73.16 | 33.35 | 39.54 | 36.7 | 41.43 | 2.36 | -36.56 | 1.62 | 3950.0 | 98.77 | 39.41 |
| 2022 (8) | 21.05 | 32.47 | -28.96 | 0 | -19.67 | 0 | 0.01 | -99.2 | -7.91 | 0 | 5.45 | 180.93 | 0 | 0 | 4.76 | 234.22 | 23.9 | 36.26 | 25.95 | 103.05 | 3.72 | -6.3 | 0.04 | 0.0 | 70.85 | -25.14 |
| 2021 (7) | 15.89 | 0 | -7.43 | 0 | -7.52 | 0 | 1.25 | 0 | 8.46 | 0 | 1.94 | 29.33 | -0.64 | 0 | 1.43 | -11.14 | 17.54 | 14.34 | 12.78 | 22.41 | 3.97 | 1.02 | 0.04 | -42.86 | 94.64 | 0 |
| 2020 (6) | -2.9 | 0 | -18.68 | 0 | 30.18 | 33433.33 | -1.3 | 0 | -21.58 | 0 | 1.5 | -66.06 | -0.12 | 0 | 1.60 | -69.99 | 15.34 | 14.82 | 10.44 | 10.24 | 3.93 | 7.38 | 0.07 | -22.22 | -20.08 | 0 |
| 2019 (5) | 9.29 | -57.87 | -10.14 | 0 | 0.09 | 0 | 1.57 | 0 | -0.85 | 0 | 4.42 | 54.55 | 0.29 | 0 | 5.35 | 99.72 | 13.36 | -7.86 | 9.47 | -3.37 | 3.66 | 9.91 | 0.09 | 0.0 | 70.27 | -57.87 |
| 2018 (4) | 22.05 | 64.31 | -2.31 | 0 | -9.04 | 0 | -1.82 | 0 | 19.74 | 72.85 | 2.86 | 88.16 | -0.28 | 0 | 2.68 | 85.83 | 14.5 | 9.27 | 9.8 | -17.85 | 3.33 | 3.1 | 0.09 | 50.0 | 166.79 | 89.16 |
| 2017 (3) | 13.42 | -42.58 | -2.0 | 0 | -7.82 | 0 | 0.5 | 78.57 | 11.42 | 0 | 1.52 | 46.15 | -0.04 | 0 | 1.44 | 33.74 | 13.27 | 26.14 | 11.93 | 61.43 | 3.23 | -7.98 | 0.06 | 50.0 | 88.17 | -58.72 |
| 2016 (2) | 23.37 | 107.36 | -31.56 | 0 | -6.85 | 0 | 0.28 | 0 | -8.19 | 0 | 1.04 | 197.14 | -0.81 | 0 | 1.08 | 135.7 | 10.52 | 501.14 | 7.39 | 11.97 | 3.51 | 231.13 | 0.04 | -20.0 | 213.62 | 46.14 |
| 2015 (1) | 11.27 | 172.22 | 3.4 | 131.29 | -8.95 | 0 | -0.91 | 0 | 14.67 | 161.5 | 0.35 | -60.23 | -0.35 | 0 | 0.46 | -53.32 | 1.75 | -40.27 | 6.6 | -33.67 | 1.06 | 41.33 | 0.05 | -68.75 | 146.17 | 283.44 |
| 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) | -1.04 | -108.91 | -124.02 | -2.51 | 62.31 | 69.35 | 0.14 | 102.31 | -84.27 | -0.51 | -234.21 | -234.21 | -3.55 | -170.86 | 8.03 | 1.98 | -14.29 | -37.54 | 0 | 0 | 0 | 5.10 | -23.91 | -54.14 | 8.58 | 25.07 | 25.26 | 6.22 | 34.92 | 28.78 | 0.91 | 19.74 | 44.44 | 0.73 | 2.82 | 5.8 | -13.23 | -106.89 | -118.79 |
| 24Q4 (19) | 11.67 | -14.32 | -13.81 | -6.66 | -142.39 | 6.2 | -6.07 | 78.31 | -60600.0 | 0.38 | 100.0 | 216.67 | 5.01 | -82.92 | -22.2 | 2.31 | 22.87 | -39.05 | 0 | 0 | -100.0 | 6.70 | 16.88 | -65.14 | 6.86 | 12.27 | 13.39 | 4.61 | -43.3 | 14.68 | 0.76 | 13.43 | 26.67 | 0.71 | 0.0 | 2.9 | 191.94 | 34.02 | -24.73 |
| 24Q3 (18) | 13.62 | 561.69 | -6.13 | 15.71 | 3515.22 | 63.65 | -27.98 | -566.19 | -17.02 | 0.19 | 136.54 | 132.2 | 29.33 | 960.12 | 21.65 | 1.88 | -28.24 | -32.37 | 0 | 0 | -100.0 | 5.74 | -26.8 | -36.23 | 6.11 | -30.73 | -38.84 | 8.13 | 2.14 | -11.24 | 0.67 | 4.69 | 11.67 | 0.71 | 0.0 | 4.41 | 143.22 | 551.99 | 3.05 |
| 24Q2 (17) | -2.95 | -168.13 | -150.95 | -0.46 | 94.38 | -108.23 | -4.2 | -571.91 | -45.83 | -0.52 | -236.84 | -173.24 | -3.41 | 11.66 | -129.96 | 2.62 | -17.35 | 41.62 | 0 | 0 | 100.0 | 7.83 | -29.56 | 45.56 | 8.82 | 28.76 | -9.17 | 7.96 | 64.8 | -57.32 | 0.64 | 1.59 | 12.28 | 0.71 | 2.9 | 195.83 | -31.69 | -145.0 | -206.5 |
| 24Q1 (16) | 4.33 | -68.02 | -31.6 | -8.19 | -15.35 | -49.73 | 0.89 | 9000.0 | 165.93 | 0.38 | 216.67 | 240.74 | -3.86 | -159.94 | -548.84 | 3.17 | -16.36 | 328.38 | 0 | -100.0 | 0 | 11.12 | -42.16 | 289.6 | 6.85 | 13.22 | -9.87 | 4.83 | 20.15 | -0.82 | 0.63 | 5.0 | 8.62 | 0.69 | 0.0 | 6800.0 | 70.41 | -72.39 | -39.27 |
| 23Q4 (15) | 13.54 | -6.69 | 157.41 | -7.1 | -173.96 | -70.67 | -0.01 | 99.96 | 83.33 | 0.12 | 120.34 | 160.0 | 6.44 | -73.29 | 485.45 | 3.79 | 36.33 | 87.62 | 0.86 | 218.52 | 0 | 19.23 | 113.8 | 119.99 | 6.05 | -39.44 | -7.63 | 4.02 | -56.11 | -20.4 | 0.6 | 0.0 | -4.76 | 0.69 | 1.47 | 6800.0 | 254.99 | 83.47 | 175.84 |
| 23Q3 (14) | 14.51 | 150.6 | 1281.9 | 9.6 | 71.74 | 17.07 | -23.91 | -730.21 | -90.06 | -0.59 | -183.1 | -356.52 | 24.11 | 111.86 | 160.65 | 2.78 | 50.27 | 334.38 | 0.27 | 123.89 | 135.53 | 8.99 | 67.09 | 238.82 | 9.99 | 2.88 | 67.06 | 9.16 | -50.88 | 70.9 | 0.6 | 5.26 | -43.4 | 0.68 | 183.33 | 6700.0 | 138.98 | 367.12 | 751.12 |
| 23Q2 (13) | 5.79 | -8.53 | 2.84 | 5.59 | 202.19 | 137.24 | -2.88 | -113.33 | -7.06 | 0.71 | 362.96 | 7200.0 | 11.38 | 1223.26 | 221.32 | 1.85 | 150.0 | -27.73 | -1.13 | 0 | -248.68 | 5.38 | 88.54 | -30.07 | 9.71 | 27.76 | 55.61 | 18.65 | 282.96 | 54.0 | 0.57 | -1.72 | -44.66 | 0.24 | 2300.0 | 2300.0 | 29.75 | -74.34 | -30.51 |
| 23Q1 (12) | 6.33 | 20.34 | -30.52 | -5.47 | -31.49 | 69.59 | -1.35 | -2150.0 | 68.89 | -0.27 | -35.0 | -1250.0 | 0.86 | -21.82 | 109.68 | 0.74 | -63.37 | 221.74 | 0 | 0 | 0 | 2.85 | -67.34 | 320.92 | 7.6 | 16.03 | 48.15 | 4.87 | -3.56 | 41.98 | 0.58 | -7.94 | -42.57 | 0.01 | 0.0 | 0.0 | 115.93 | 25.41 | -43.37 |
| 22Q4 (11) | 5.26 | 400.95 | -40.63 | -4.16 | -150.73 | -168.39 | -0.06 | 99.52 | 99.27 | -0.2 | -186.96 | -131.75 | 1.1 | -88.11 | -84.95 | 2.02 | 215.62 | 596.55 | 0 | 100.0 | 100.0 | 8.74 | 229.28 | 1264.17 | 6.55 | 9.53 | 55.95 | 5.05 | -5.78 | 76.57 | 0.63 | -40.57 | -37.0 | 0.01 | 0.0 | 0.0 | 92.44 | 466.1 | -59.62 |
| 22Q3 (10) | 1.05 | -81.35 | 169.23 | 8.2 | 154.63 | 568.57 | -12.58 | -367.66 | -993.91 | 0.23 | 2400.0 | -67.61 | 9.25 | 198.61 | 780.15 | 0.64 | -75.0 | 36.17 | -0.76 | -200.0 | -445.45 | 2.65 | -65.51 | 93.89 | 5.98 | -4.17 | 11.78 | 5.36 | -55.74 | 10.52 | 1.06 | 2.91 | 6.0 | 0.01 | 0.0 | 0.0 | 16.33 | -61.86 | 145.36 |
| 22Q2 (9) | 5.63 | -38.2 | 196.32 | -15.01 | 16.56 | -2401.67 | -2.69 | 38.02 | -161.17 | -0.01 | 50.0 | -101.96 | -9.38 | -5.63 | -821.54 | 2.56 | 1013.04 | 201.18 | 0.76 | 0 | 0 | 7.70 | 1034.8 | 135.53 | 6.24 | 21.64 | 61.24 | 12.11 | 253.06 | 384.4 | 1.03 | 1.98 | 4.04 | 0.01 | 0.0 | 0.0 | 42.81 | -79.09 | -21.13 |
| 22Q1 (8) | 9.11 | 2.82 | 92.6 | -17.99 | -1060.65 | -409.63 | -4.34 | 47.2 | -250.69 | -0.02 | -103.17 | 96.67 | -8.88 | -221.48 | -840.0 | 0.23 | -20.69 | -30.3 | 0 | 100.0 | 100.0 | 0.68 | 5.86 | -37.35 | 5.13 | 22.14 | 24.51 | 3.43 | 19.93 | 33.46 | 1.01 | 1.0 | 3.06 | 0.01 | 0.0 | 0.0 | 204.72 | -10.58 | 54.08 |
| 21Q4 (7) | 8.86 | 2171.79 | 373.8 | -1.55 | 11.43 | 83.74 | -8.22 | -614.78 | -184.83 | 0.63 | -11.27 | 275.0 | 7.31 | 637.5 | 195.43 | 0.29 | -38.3 | 38.1 | -0.64 | -390.91 | 31.18 | 0.64 | -53.2 | -20.91 | 4.2 | -21.5 | 11.7 | 2.86 | -41.03 | 18.18 | 1.0 | 0.0 | 2.04 | 0.01 | 0.0 | -50.0 | 228.94 | 3339.98 | 318.7 |
| 21Q3 (6) | 0.39 | -79.47 | 2050.0 | -1.75 | -191.67 | 52.32 | -1.15 | -11.65 | -119.17 | 0.71 | 39.22 | 384.0 | -1.36 | -204.62 | 63.14 | 0.47 | -44.71 | 74.07 | 0.22 | 0 | 214.29 | 1.37 | -58.11 | 17.59 | 5.35 | 38.24 | 17.32 | 4.85 | 94.0 | 28.99 | 1.0 | 1.01 | 1.01 | 0.01 | 0.0 | -50.0 | 6.66 | -87.74 | 1687.29 |
| 21Q2 (5) | 1.9 | -59.83 | 140.08 | -0.6 | 83.0 | 62.5 | -1.03 | -135.76 | 40.12 | 0.51 | 185.0 | 241.67 | 1.3 | 8.33 | 120.5 | 0.85 | 157.58 | 10.39 | 0 | 100.0 | -100.0 | 3.27 | 201.84 | -12.66 | 3.87 | -6.07 | 6.91 | 2.5 | -2.72 | 10.62 | 0.99 | 1.02 | 1.02 | 0.01 | 0.0 | -50.0 | 54.29 | -59.14 | 137.34 |
| 21Q1 (4) | 4.73 | 152.94 | 0.0 | -3.53 | 62.96 | 0.0 | 2.88 | -70.28 | 0.0 | -0.6 | -66.67 | 0.0 | 1.2 | 115.67 | 0.0 | 0.33 | 57.14 | 0.0 | -0.22 | 76.34 | 0.0 | 1.08 | 33.63 | 0.0 | 4.12 | 9.57 | 0.0 | 2.57 | 6.2 | 0.0 | 0.98 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 132.87 | 142.99 | 0.0 |
| 20Q4 (3) | 1.87 | 9450.0 | 0.0 | -9.53 | -159.67 | 0.0 | 9.69 | 61.5 | 0.0 | -0.36 | -44.0 | 0.0 | -7.66 | -107.59 | 0.0 | 0.21 | -22.22 | 0.0 | -0.93 | -1428.57 | 0.0 | 0.81 | -30.41 | 0.0 | 3.76 | -17.54 | 0.0 | 2.42 | -35.64 | 0.0 | 0.98 | -1.01 | 0.0 | 0.02 | 0.0 | 0.0 | 54.68 | 13140.79 | 0.0 |
| 20Q3 (2) | -0.02 | 99.58 | 0.0 | -3.67 | -129.38 | 0.0 | 6.0 | 448.84 | 0.0 | -0.25 | 30.56 | 0.0 | -3.69 | 41.8 | 0.0 | 0.27 | -64.94 | 0.0 | 0.07 | -90.0 | 0.0 | 1.16 | -68.88 | 0.0 | 4.56 | 25.97 | 0.0 | 3.76 | 66.37 | 0.0 | 0.99 | 1.02 | 0.0 | 0.02 | 0.0 | 0.0 | -0.42 | 99.71 | 0.0 |
| 20Q2 (1) | -4.74 | 0.0 | 0.0 | -1.6 | 0.0 | 0.0 | -1.72 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | -6.34 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 3.74 | 0.0 | 0.0 | 3.62 | 0.0 | 0.0 | 2.26 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -145.40 | 0.0 | 0.0 |
