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) | 155.62 | -11.46 | -6.48 | 0 | 0 | 0 | -2.03 | 0 | 149.14 | 3.91 | 0 | 0 | 0.41 | 0 | 0.00 | 0 | 0 | 0 | 42.97 | 2.95 | 7.26 | 1.54 | 0.25 | 0.0 | 308.28 | -13.81 |
| 2023 (9) | 175.77 | 0 | -32.24 | 0 | 0 | 0 | -2.18 | 0 | 143.53 | 0 | 0 | 0 | -1.19 | 0 | 0.00 | 0 | 0 | 0 | 41.74 | 13.49 | 7.15 | 1.13 | 0.25 | 0.0 | 357.69 | 0 |
| 2022 (8) | -186.02 | 0 | -24.48 | 0 | 0 | 0 | -2.22 | 0 | -210.5 | 0 | 0 | 0 | -0.12 | 0 | 0.00 | 0 | 0 | 0 | 36.78 | 25.14 | 7.07 | 3.06 | 0.25 | 0.0 | -421.81 | 0 |
| 2021 (7) | 67.69 | -56.4 | 3.82 | 0 | 0 | 0 | 0.32 | -20.0 | 71.51 | -52.1 | 0 | 0 | 0.18 | 0 | 0.00 | 0 | 0 | 0 | 29.39 | 16.67 | 6.86 | -1.29 | 0.25 | 0.0 | 185.45 | -61.31 |
| 2020 (6) | 155.25 | 926.11 | -5.97 | 0 | 0 | 0 | 0.4 | 0 | 149.28 | 8381.82 | 0 | 0 | -0.51 | 0 | 0.00 | 0 | 0 | 0 | 25.19 | -30.66 | 6.95 | 4.98 | 0.25 | -7.41 | 479.31 | 1269.2 |
| 2019 (5) | 15.13 | -66.73 | -13.37 | 0 | 0 | 0 | -0.7 | 0 | 1.76 | -95.11 | 0 | 0 | -0.62 | 0 | 0.00 | 0 | 0 | 0 | 36.33 | 3.09 | 6.62 | 196.86 | 0.27 | 0.0 | 35.01 | -70.94 |
| 2018 (4) | 45.47 | -51.54 | -9.49 | 0 | 0 | 0 | -3.04 | 0 | 35.98 | -60.96 | 0 | 0 | 0.45 | 125.0 | 0.00 | 0 | 0 | 0 | 35.24 | 23.48 | 2.23 | 1.36 | 0.27 | -3.57 | 120.48 | -60.17 |
| 2017 (3) | 93.83 | 0 | -1.67 | 0 | 0 | 0 | 2.92 | 0 | 92.16 | 0 | 0 | 0 | 0.2 | 81.82 | 0.00 | 0 | 0 | 0 | 28.54 | -12.02 | 2.2 | 11.11 | 0.28 | 0.0 | 302.48 | 0 |
| 2016 (2) | -746.41 | 0 | 14.46 | 69.52 | 0 | 0 | -0.59 | 0 | -731.95 | 0 | 0 | 0 | 0.11 | 0 | 0.00 | 0 | 0 | 0 | 32.44 | -17.12 | 1.98 | 2.59 | 0.28 | 0.0 | -2151.04 | 0 |
| 2015 (1) | 104.54 | 0 | 8.53 | 0 | 0 | 0 | 0.18 | 0 | 113.07 | 0 | 0 | 0 | -0.82 | 0 | 0.00 | 0 | 0 | 0 | 39.14 | 5.84 | 1.93 | 6.63 | 0.28 | -15.15 | 252.82 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 25Q1 (20) | -130.63 | -302.06 | -199.03 | -2.27 | -69.4 | 64.2 | 0 | 0 | 0 | 1.95 | 196.53 | 497.96 | -132.9 | -292.85 | -205.84 | 0 | 0 | 0 | -0.39 | -550.0 | -225.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.07 | 44.52 | -10.8 | 1.81 | -2.16 | 1.12 | 0.06 | 0.0 | 0.0 | -1009.51 | -197.35 | -209.13 |
| 24Q4 (19) | -32.49 | -127.09 | 46.89 | -1.34 | -3.08 | -134.1 | 0 | 0 | 0 | -2.02 | -205.76 | -244.29 | -33.83 | -128.51 | 40.91 | 0 | 0 | 0 | -0.06 | -200.0 | -150.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.66 | -31.67 | 3.93 | 1.85 | 1.65 | 2.21 | 0.06 | 0.0 | 0.0 | -339.50 | -137.05 | 48.73 |
| 24Q3 (18) | 119.94 | 288.17 | -36.71 | -1.3 | -152.0 | 84.99 | 0 | 0 | 0 | 1.91 | 233.57 | 166.09 | 118.64 | 293.73 | -34.4 | 0 | 0 | 0 | 0.06 | -88.68 | 142.86 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.21 | -4.11 | -19.76 | 1.82 | 1.11 | 1.68 | 0.06 | 0.0 | 0.0 | 916.27 | 294.78 | -23.51 |
| 24Q2 (17) | -63.74 | -148.32 | 56.16 | 2.5 | 139.43 | 3.31 | 0 | 0 | 0 | -1.43 | -191.84 | -98.61 | -61.24 | -148.77 | 57.17 | 0 | 0 | 0 | 0.53 | 541.67 | 176.81 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.69 | -5.8 | -1.85 | 1.8 | 0.56 | 1.69 | 0.06 | 0.0 | 0.0 | -470.41 | -150.85 | 55.55 |
| 24Q1 (16) | 131.91 | 315.61 | -24.01 | -6.34 | -261.32 | 70.33 | 0 | 0 | 0 | -0.49 | -135.0 | -2550.0 | 125.57 | 319.34 | -17.5 | 0 | 0 | 0 | -0.12 | -200.0 | 75.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 12.41 | 68.39 | 46.17 | 1.79 | -1.1 | 0.56 | 0.06 | 0.0 | 0.0 | 925.04 | 239.71 | -44.95 |
| 23Q4 (15) | -61.18 | -132.28 | 50.88 | 3.93 | 145.38 | 211.9 | 0 | 0 | 0 | 1.4 | 148.44 | 159.26 | -57.25 | -131.66 | 53.57 | 0 | 0 | 0 | 0.12 | 185.71 | -52.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.37 | -47.24 | -37.22 | 1.81 | 1.12 | 2.26 | 0.06 | 0.0 | 0.0 | -662.12 | -155.28 | 27.87 |
| 23Q3 (14) | 189.5 | 230.33 | 188.29 | -8.66 | -457.85 | -3665.22 | 0 | 0 | 0 | -2.89 | -301.39 | -280.26 | 180.84 | 226.48 | 184.17 | 0 | 0 | 0 | -0.14 | 79.71 | 80.56 | 0.00 | 0 | 0 | 0 | 0 | 0 | 13.97 | 17.3 | 63.58 | 1.79 | 1.13 | -0.56 | 0.06 | 0.0 | 0.0 | 1197.85 | 213.19 | 158.04 |
| 23Q2 (13) | -145.4 | -183.77 | -161.73 | 2.42 | 111.32 | 247.56 | 0 | 0 | 0 | -0.72 | -3700.0 | 1.37 | -142.98 | -193.94 | -161.13 | 0 | 0 | 0 | -0.69 | -43.75 | -225.45 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.91 | 40.28 | 20.42 | 1.77 | -0.56 | 0.57 | 0.06 | 0.0 | 0.0 | -1058.22 | -162.98 | -152.61 |
| 23Q1 (12) | 173.58 | 239.35 | 310.76 | -21.37 | -1796.03 | 10.44 | 0 | 0 | 0 | 0.02 | -96.3 | 101.59 | 152.21 | 223.45 | 243.3 | 0 | 0 | 0 | -0.48 | -292.0 | -152.63 | 0.00 | 0 | 0 | 0 | 0 | 0 | 8.49 | -27.68 | 28.44 | 1.78 | 0.56 | 2.89 | 0.06 | 0.0 | 0.0 | 1680.35 | 283.06 | 271.38 |
| 22Q4 (11) | -124.56 | 41.97 | -605.32 | 1.26 | 647.83 | 141.45 | 0 | 0 | 0 | 0.54 | 171.05 | 671.43 | -123.3 | 42.61 | -495.65 | 0 | 0 | 0 | 0.25 | 134.72 | 257.14 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.74 | 37.47 | 62.15 | 1.77 | -1.67 | 3.51 | 0.06 | 0.0 | 0.0 | -917.91 | 55.52 | -368.31 |
| 22Q3 (10) | -214.63 | -191.13 | -256.56 | -0.23 | 85.98 | -106.95 | 0 | 0 | 0 | -0.76 | -4.11 | -484.62 | -214.86 | -191.86 | -253.03 | 0 | 0 | 0 | -0.72 | -230.91 | -227.27 | 0.00 | 0 | 0 | 0 | 0 | 0 | 8.54 | -13.65 | 11.49 | 1.8 | 2.27 | 4.65 | 0.06 | 0.0 | 0.0 | -2063.75 | -202.6 | -242.11 |
| 22Q2 (9) | 235.53 | 385.98 | 314.01 | -1.64 | 93.13 | -171.3 | 0 | 0 | 0 | -0.73 | 42.06 | -258.7 | 233.89 | 320.19 | 295.15 | 0 | 0 | 0 | 0.55 | 389.47 | -20.29 | 0.00 | 0 | 0 | 0 | 0 | 0 | 9.89 | 49.62 | 52.15 | 1.76 | 1.73 | 3.53 | 0.06 | 0.0 | 0.0 | 2011.36 | 305.14 | 192.03 |
| 22Q1 (8) | -82.36 | -366.36 | 24.18 | -23.86 | -684.87 | -2008.8 | 0 | 0 | 0 | -1.26 | -1900.0 | -1475.0 | -106.22 | -413.14 | 1.07 | 0 | 0 | 0 | -0.19 | -371.43 | 48.65 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.61 | -8.7 | -17.27 | 1.73 | 1.17 | 0.0 | 0.06 | 0.0 | 0.0 | -980.48 | -400.23 | 11.72 |
| 21Q4 (7) | -17.66 | -112.88 | -140.06 | -3.04 | -191.84 | -328.57 | 0 | 0 | 0 | 0.07 | 153.85 | -30.0 | -20.7 | -114.74 | -145.58 | 0 | 0 | 0 | 0.07 | 131.82 | -69.57 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.24 | -5.48 | 285.11 | 1.71 | -0.58 | -1.72 | 0.06 | 0.0 | 0.0 | -196.00 | -113.5 | -116.36 |
| 21Q3 (6) | 137.09 | 140.97 | -38.07 | 3.31 | 43.91 | 130.88 | 0 | 0 | 0 | -0.13 | -128.26 | 87.5 | 140.4 | 137.2 | -33.35 | 0 | 0 | 0 | -0.22 | -131.88 | 58.49 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.66 | 17.85 | 6.98 | 1.72 | 1.18 | -1.71 | 0.06 | 0.0 | -14.29 | 1452.22 | 110.85 | -41.09 |
| 21Q2 (5) | 56.89 | 152.38 | 125.43 | 2.3 | 84.0 | -86.57 | 0 | 0 | 0 | 0.46 | 675.0 | 134.59 | 59.19 | 155.13 | 128.66 | 0 | 0 | 0 | 0.69 | 286.49 | 1825.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.5 | -18.65 | -47.41 | 1.7 | -1.73 | -2.86 | 0.06 | 0.0 | -14.29 | 688.74 | 162.01 | 143.66 |
| 21Q1 (4) | -108.62 | -346.42 | 0.0 | 1.25 | -6.02 | 0.0 | 0 | 0 | 0.0 | -0.08 | -180.0 | 0.0 | -107.37 | -336.45 | 0.0 | 0 | 0 | 0.0 | -0.37 | -260.87 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 7.99 | 325.0 | 0.0 | 1.73 | -0.57 | 0.0 | 0.06 | 0.0 | 0.0 | -1110.63 | -192.72 | 0.0 |
| 20Q4 (3) | 44.08 | -80.09 | 0.0 | 1.33 | 112.41 | 0.0 | 0 | 0 | 0.0 | 0.1 | 109.62 | 0.0 | 45.41 | -78.44 | 0.0 | 0 | 0 | 0.0 | 0.23 | 143.4 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 1.88 | -73.74 | 0.0 | 1.74 | -0.57 | 0.0 | 0.06 | -14.29 | 0.0 | 1197.83 | -51.41 | 0.0 |
| 20Q3 (2) | 221.38 | 198.98 | 0.0 | -10.72 | -162.62 | 0.0 | 0 | 0 | 0.0 | -1.04 | 21.8 | 0.0 | 210.66 | 201.99 | 0.0 | 0 | 0 | 0.0 | -0.53 | -1225.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 7.16 | -42.07 | 0.0 | 1.75 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 2465.26 | 256.29 | 0.0 |
| 20Q2 (1) | -223.67 | 0.0 | 0.0 | 17.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.33 | 0.0 | 0.0 | -206.55 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 12.36 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -1577.36 | 0.0 | 0.0 |
