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) | -26.52 | 0 | -122.26 | 0 | 157.76 | 93.19 | 0.15 | -55.88 | -148.78 | 0 | 61.23 | 581.85 | -0.41 | 0 | 22.76 | 341.56 | 17.66 | 73.65 | 11.24 | 97.89 | 6.27 | 56.75 | 0.82 | 6.49 | -144.68 | 0 |
| 2023 (9) | -51.62 | 0 | -17.51 | 0 | 81.66 | -5.21 | 0.34 | 0 | -69.13 | 0 | 8.98 | -53.4 | -0.02 | 0 | 5.15 | -67.72 | 10.17 | 83.57 | 5.68 | 7.17 | 4.0 | 1.52 | 0.77 | 352.94 | -493.97 | 0 |
| 2022 (8) | -23.51 | 0 | -55.78 | 0 | 86.15 | 0 | -0.27 | 0 | -79.29 | 0 | 19.27 | 356.64 | -0.13 | 0 | 15.97 | 325.35 | 5.54 | -11.78 | 5.3 | 22.12 | 3.94 | -1.25 | 0.17 | 30.77 | -249.84 | 0 |
| 2021 (7) | -31.8 | 0 | 30.81 | 0 | -0.69 | 0 | -0.39 | 0 | -0.99 | 0 | 4.22 | -52.8 | -0.17 | 0 | 3.75 | -70.39 | 6.28 | 0 | 4.34 | 416.67 | 3.99 | -15.11 | 0.13 | -18.75 | -375.89 | 0 |
| 2020 (6) | 12.57 | 309.45 | -43.23 | 0 | 65.58 | 274.53 | 1.23 | 0 | -30.66 | 0 | 8.94 | -45.82 | 0.05 | 0 | 12.68 | -32.09 | -2.21 | 0 | 0.84 | 0 | 4.7 | -35.17 | 0.16 | -15.79 | 220.53 | 298.67 |
| 2019 (5) | 3.07 | 93.08 | -27.91 | 0 | 17.51 | 954.82 | -2.24 | 0 | -24.84 | 0 | 16.5 | 184.48 | -0.18 | 0 | 18.67 | 8.29 | -5.33 | 0 | -1.89 | 0 | 7.25 | 43.0 | 0.19 | 850.0 | 55.32 | 18.98 |
| 2018 (4) | 1.59 | -78.57 | 15.13 | 0 | 1.66 | 102.44 | -0.4 | 0 | 16.72 | 353.12 | 5.8 | -4.13 | 0 | 0 | 17.24 | -50.97 | -1.53 | 0 | -1.67 | 0 | 5.07 | 15.75 | 0.02 | -77.78 | 46.49 | -56.64 |
| 2017 (3) | 7.42 | 0 | -3.73 | 0 | 0.82 | 0 | -0.38 | 0 | 3.69 | 0 | 6.05 | 0 | 0.45 | 0 | 35.15 | 0 | 2.7 | 0 | 2.45 | 0 | 4.38 | 0 | 0.09 | 0 | 107.23 | 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) | 1.77 | 104.6 | 105.84 | -68.43 | -613.35 | -1362.18 | 74.15 | 131.43 | 104.61 | 0.44 | 25.71 | 269.23 | -66.66 | -164.84 | -90.62 | 9.76 | 86.97 | 279.77 | 0.07 | 250.0 | 118.42 | 13.24 | 199.45 | 98.36 | 7.74 | 17.27 | 591.07 | 2.28 | -24.5 | 23.91 | 1.93 | 3.21 | 107.53 | 0.21 | -34.38 | 31.25 | 40.05 | 105.42 | 103.87 |
| 24Q4 (19) | -38.5 | -237.55 | -127.81 | 13.33 | 116.5 | 794.27 | 32.04 | -45.17 | -22.4 | 0.35 | 1850.0 | 220.69 | -25.17 | 52.31 | -33.74 | 5.22 | -7.28 | 93.33 | 0.02 | 200.0 | 200.0 | 4.42 | -58.1 | 17.49 | 6.6 | 9.27 | 14.98 | 3.02 | -21.96 | 7.86 | 1.87 | -0.53 | 81.55 | 0.32 | 88.24 | 60.0 | -738.96 | -256.29 | -76.21 |
| 24Q3 (18) | 27.99 | 96.15 | 351.03 | -80.77 | -61.09 | -499.18 | 58.44 | 88.27 | 162.06 | -0.02 | 0.0 | -111.11 | -52.78 | -47.14 | -114.29 | 5.63 | -88.22 | 219.89 | -0.02 | 33.33 | 0.0 | 10.55 | -86.95 | 152.61 | 6.04 | 54.87 | 127.07 | 3.87 | 54.18 | 39.71 | 1.88 | 18.24 | 97.89 | 0.17 | 0.0 | -10.53 | 472.80 | 41.48 | 265.8 |
| 24Q2 (17) | 14.27 | 147.11 | 259.8 | -50.14 | -971.37 | -730.13 | 31.04 | -14.35 | 240.35 | -0.02 | 92.31 | -125.0 | -35.87 | -2.57 | -139.61 | 47.81 | 1760.31 | 1340.06 | -0.03 | 92.11 | -250.0 | 80.86 | 1111.26 | 685.42 | 3.9 | 248.21 | 314.89 | 2.51 | 36.41 | 1468.75 | 1.59 | 70.97 | 62.24 | 0.17 | 6.25 | -10.53 | 334.19 | 132.33 | 149.77 |
| 24Q1 (16) | -30.29 | -79.23 | -107.04 | -4.68 | -143.75 | -235.65 | 36.24 | -12.23 | 304.92 | -0.26 | 10.34 | -388.89 | -34.97 | -85.81 | -212.79 | 2.57 | -4.81 | 52.07 | -0.38 | -1800.0 | -3700.0 | 6.68 | 77.37 | 11.03 | 1.12 | -80.49 | 36.59 | 1.84 | -34.29 | 3166.67 | 0.93 | -9.71 | -11.43 | 0.16 | -20.0 | -20.0 | -1033.79 | -146.52 | 15.91 |
| 23Q4 (15) | -16.9 | -51.57 | -269.8 | -1.92 | 85.76 | 90.61 | 41.29 | 85.16 | 87.17 | -0.29 | -261.11 | -20.83 | -18.82 | 23.59 | 24.75 | 2.7 | 53.41 | -71.18 | -0.02 | 0.0 | 87.5 | 3.76 | -9.91 | -84.46 | 5.74 | 115.79 | 200.52 | 2.8 | 1.08 | 207.69 | 1.03 | 8.42 | 4.04 | 0.2 | 5.26 | 566.67 | -419.35 | -47.06 | -77.1 |
| 23Q3 (14) | -11.15 | -24.86 | -1411.76 | -13.48 | -123.18 | 3.92 | 22.3 | 144.52 | 443.61 | 0.18 | 125.0 | -48.57 | -24.63 | -64.53 | -86.87 | 1.76 | -46.99 | -69.97 | -0.02 | -200.0 | -300.0 | 4.18 | -59.42 | -82.13 | 2.66 | 182.98 | 87.32 | 2.77 | 1631.25 | 31.28 | 0.95 | -3.06 | -2.06 | 0.19 | 0.0 | 375.0 | -285.17 | 57.53 | -1146.73 |
| 23Q2 (13) | -8.93 | 38.96 | -248.34 | -6.04 | -275.07 | -4546.15 | 9.12 | 1.9 | -59.95 | 0.08 | -11.11 | 136.36 | -14.97 | -33.9 | -354.16 | 3.32 | 96.45 | 29.18 | 0.02 | 300.0 | -90.91 | 10.29 | 71.23 | 24.26 | 0.94 | 14.63 | -40.13 | 0.16 | 366.67 | -83.16 | 0.98 | -6.67 | 0.0 | 0.19 | -5.0 | 280.0 | -671.43 | 45.39 | -320.84 |
| 23Q1 (12) | -14.63 | -220.13 | 43.34 | 3.45 | 116.88 | 116.29 | 8.95 | -59.43 | -81.28 | 0.09 | 137.5 | 156.25 | -11.18 | 55.3 | 76.21 | 1.69 | -81.96 | 14.97 | -0.01 | 93.75 | 95.0 | 6.01 | -75.18 | 6.01 | 0.82 | -57.07 | 30.16 | -0.06 | -106.59 | -104.55 | 1.05 | 6.06 | 5.0 | 0.2 | 566.67 | 400.0 | -1229.41 | -419.2 | -12.37 |
| 22Q4 (11) | -4.57 | -637.65 | 44.87 | -20.44 | -45.69 | -244.76 | 22.06 | 439.91 | 1908.2 | -0.24 | -168.57 | -118.18 | -25.01 | -89.76 | -528.99 | 9.37 | 59.9 | 2185.37 | -0.16 | -1700.0 | 23.81 | 24.22 | 3.57 | 2843.39 | 1.91 | 34.51 | -40.13 | 0.91 | -56.87 | -55.39 | 0.99 | 2.06 | 0.0 | 0.03 | -25.0 | 0.0 | -236.79 | -969.15 | 12.6 |
| 22Q3 (10) | 0.85 | -85.88 | 103.35 | -14.03 | -10692.31 | -15.66 | -6.49 | -128.5 | -123.13 | 0.35 | 259.09 | -52.05 | -13.18 | -323.77 | 64.89 | 5.86 | 128.02 | 86.03 | 0.01 | -95.45 | -66.67 | 23.38 | 182.24 | 70.59 | 1.42 | -9.55 | 153.57 | 2.11 | 122.11 | 102.88 | 0.97 | -1.02 | -2.02 | 0.04 | -20.0 | 33.33 | 27.24 | -91.04 | 102.21 |
| 22Q2 (9) | 6.02 | 123.32 | 181.31 | -0.13 | 99.39 | -100.54 | 22.77 | -52.36 | 234.34 | -0.22 | -37.5 | 65.62 | 5.89 | 112.53 | -77.35 | 2.57 | 74.83 | 290.37 | 0.22 | 210.0 | 2100.0 | 8.28 | 46.09 | 204.94 | 1.57 | 149.21 | 660.71 | 0.95 | -28.03 | 216.67 | 0.98 | -2.0 | 0.0 | 0.05 | 25.0 | 25.0 | 304.04 | 127.79 | 87.54 |
| 22Q1 (8) | -25.82 | -211.46 | -10658.33 | -21.18 | -250.0 | -527.88 | 47.8 | 4018.03 | 551.37 | -0.16 | -45.45 | 57.89 | -47.0 | -906.17 | -1097.88 | 1.47 | 258.54 | -26.87 | -0.2 | 4.76 | 0 | 5.67 | 589.27 | -36.49 | 0.63 | -80.25 | -77.66 | 1.32 | -35.29 | 36.08 | 1.0 | 1.01 | -3.85 | 0.04 | 33.33 | 33.33 | -1094.07 | -303.84 | -9199.58 |
| 21Q4 (7) | -8.29 | 67.38 | -193.36 | 14.12 | 216.41 | 104.05 | -1.22 | -104.35 | 92.18 | -0.11 | -115.07 | -109.65 | 5.83 | 115.53 | -63.1 | 0.41 | -86.98 | -84.47 | -0.21 | -800.0 | -147.73 | 0.82 | -94.0 | -92.25 | 3.19 | 469.64 | 303.8 | 2.04 | 96.15 | -19.05 | 0.99 | 0.0 | -1.0 | 0.03 | 0.0 | 0.0 | -270.92 | 78.04 | -208.3 |
| 21Q3 (6) | -25.41 | -1287.38 | -8862.07 | -12.13 | -150.82 | 74.9 | 28.06 | 265.55 | -64.82 | 0.73 | 214.06 | 0 | -37.54 | -244.33 | 21.84 | 3.15 | 333.33 | 66.67 | 0.03 | 200.0 | 106.38 | 13.71 | 273.63 | 10.6 | 0.56 | 300.0 | 141.48 | 1.04 | 246.67 | 1045.45 | 0.99 | 1.02 | -19.51 | 0.03 | -25.0 | -25.0 | -1233.50 | -860.85 | -5033.98 |
| 21Q2 (5) | 2.14 | 991.67 | -54.95 | 23.87 | 382.22 | 2009.6 | -16.95 | -60.06 | -7971.43 | -0.64 | -68.42 | -225.49 | 26.01 | 452.23 | 643.14 | -1.35 | -167.16 | -174.59 | 0.01 | 0 | -87.5 | -7.89 | -188.41 | -162.37 | -0.28 | -109.93 | 33.33 | 0.3 | -69.07 | 140.0 | 0.98 | -5.77 | -23.44 | 0.04 | 33.33 | -20.0 | 162.12 | 1478.03 | -80.2 |
| 21Q1 (4) | -0.24 | -102.7 | 0.0 | 4.95 | -28.47 | 0.0 | -10.59 | 32.16 | 0.0 | -0.38 | -133.33 | 0.0 | 4.71 | -70.19 | 0.0 | 2.01 | -23.86 | 0.0 | 0 | -100.0 | 0.0 | 8.93 | -15.88 | 0.0 | 2.82 | 256.96 | 0.0 | 0.97 | -61.51 | 0.0 | 1.04 | 4.0 | 0.0 | 0.03 | 0.0 | 0.0 | -11.76 | -104.7 | 0.0 |
| 20Q4 (3) | 8.88 | 2962.07 | 0.0 | 6.92 | 114.32 | 0.0 | -15.61 | -119.57 | 0.0 | 1.14 | 0 | 0.0 | 15.8 | 132.9 | 0.0 | 2.64 | 39.68 | 0.0 | 0.44 | 193.62 | 0.0 | 10.62 | -14.35 | 0.0 | 0.79 | 158.52 | 0.0 | 2.52 | 2390.91 | 0.0 | 1.0 | -18.7 | 0.0 | 0.03 | -25.0 | 0.0 | 250.14 | 900.56 | 0.0 |
| 20Q3 (2) | 0.29 | -93.89 | 0.0 | -48.32 | -3765.6 | 0.0 | 79.75 | 38076.19 | 0.0 | 0 | -100.0 | 0.0 | -48.03 | -1472.29 | 0.0 | 1.89 | 4.42 | 0.0 | -0.47 | -687.5 | 0.0 | 12.39 | -2.08 | 0.0 | -1.35 | -221.43 | 0.0 | -0.11 | 85.33 | 0.0 | 1.23 | -3.91 | 0.0 | 0.04 | -20.0 | 0.0 | 25.00 | -96.95 | 0.0 |
| 20Q2 (1) | 4.75 | 0.0 | 0.0 | -1.25 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 3.5 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 12.66 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 818.97 | 0.0 | 0.0 |
