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) | 4.97 | 9.47 | -7.19 | 0 | -2.78 | 0 | 0.17 | 183.33 | -2.22 | 0 | 0.74 | 89.74 | 0 | 0 | 1.65 | 129.96 | 3.43 | -4.19 | 2.69 | -6.92 | 1.24 | -22.5 | 0.01 | 0.0 | 126.14 | 25.03 |
| 2023 (9) | 4.54 | 2.48 | -0.6 | 0 | -2.07 | 0 | 0.06 | -14.29 | 3.94 | -18.09 | 0.39 | -45.07 | 0 | 0 | 0.72 | -56.72 | 3.58 | 7.19 | 2.89 | -3.34 | 1.6 | -20.0 | 0.01 | 0.0 | 100.89 | 13.87 |
| 2022 (8) | 4.43 | 0 | 0.38 | 0 | -1.88 | 0 | 0.07 | -53.33 | 4.81 | 0 | 0.71 | -50.69 | 0 | 0 | 1.66 | -36.76 | 3.34 | 18.86 | 2.99 | 47.29 | 2.0 | -33.77 | 0.01 | 0.0 | 88.60 | 0 |
| 2021 (7) | -4.08 | 0 | -1.56 | 0 | -4.84 | 0 | 0.15 | 1400.0 | -5.64 | 0 | 1.44 | -79.55 | 0 | 0 | 2.62 | -77.24 | 2.81 | 2.18 | 2.03 | 7.98 | 3.02 | -5.03 | 0.01 | 0.0 | -80.63 | 0 |
| 2020 (6) | 16.09 | 194.69 | -10.44 | 0 | -2.39 | 0 | 0.01 | 0 | 5.65 | 107.72 | 7.04 | 129.32 | 0 | 0 | 11.51 | 87.88 | 2.75 | 100.73 | 1.88 | 24.5 | 3.18 | 15.22 | 0.01 | 0.0 | 317.36 | 148.77 |
| 2019 (5) | 5.46 | 0 | -2.74 | 0 | 2.23 | -67.82 | -0.06 | 0 | 2.72 | 0 | 3.07 | 5.86 | 0 | 0 | 6.13 | -19.15 | 1.37 | 75.64 | 1.51 | 143.55 | 2.76 | 97.14 | 0.01 | 0.0 | 127.57 | 0 |
| 2018 (4) | -3.74 | 0 | -3.3 | 0 | 6.93 | 0 | 1.1 | 57.14 | -7.04 | 0 | 2.9 | -27.68 | 0 | 0 | 7.58 | -66.72 | 0.78 | -49.35 | 0.62 | -37.37 | 1.4 | 169.23 | 0.01 | 0.0 | -184.24 | 0 |
| 2017 (3) | 0.57 | -74.32 | -4.0 | 0 | -0.63 | 0 | 0.7 | 0 | -3.43 | 0 | 4.01 | 345.56 | 0 | 0 | 22.77 | 410.83 | 1.54 | 50.98 | 0.99 | -1.98 | 0.52 | -34.18 | 0.01 | -66.67 | 37.50 | -69.09 |
| 2016 (2) | 2.22 | 9.36 | 1.75 | 0 | -1.51 | 0 | -0.71 | 0 | 3.97 | 293.07 | 0.9 | 4.65 | 0 | 0 | 4.46 | 27.3 | 1.02 | 684.62 | 1.01 | 140.48 | 0.79 | -14.13 | 0.03 | -25.0 | 121.31 | -17.53 |
| 2015 (1) | 2.03 | 40.97 | -1.02 | 0 | -0.16 | 0 | -0.4 | 0 | 1.01 | 129.55 | 0.86 | 177.42 | -0.32 | 0 | 3.50 | 173.92 | 0.13 | -85.39 | 0.42 | -49.4 | 0.92 | -4.17 | 0.04 | -50.0 | 147.10 | 91.03 |
| 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) | -2.67 | -29.61 | -394.44 | 1.99 | -46.51 | 226.75 | -0.5 | -228.21 | -900.0 | 0.08 | -20.0 | 900.0 | -0.68 | -140.96 | 67.77 | 0.19 | 72.73 | -32.14 | 0 | 0 | 0 | 1.22 | 74.62 | -54.27 | 0.74 | -50.34 | -7.5 | 0.06 | -93.55 | -92.86 | 0.28 | -6.67 | -12.5 | 0 | 0 | 0 | -785.29 | -368.89 | -1586.93 |
| 25Q1 (19) | -2.06 | -390.14 | -1244.44 | 3.72 | 905.41 | 1340.0 | 0.39 | 880.0 | 880.0 | 0.1 | 25.0 | 66.67 | 1.66 | 53.7 | 1483.33 | 0.11 | -26.67 | -31.25 | 0 | 0 | 0 | 0.70 | -41.81 | -43.04 | 1.49 | 41.9 | 104.11 | 0.93 | 25.68 | 60.34 | 0.3 | 3.45 | -6.25 | 0 | 0 | 0 | -167.48 | -342.96 | -937.4 |
| 24Q4 (18) | 0.71 | -84.67 | -67.58 | 0.37 | 106.49 | 408.33 | -0.05 | 98.09 | 0.0 | 0.08 | 100.0 | 180.0 | 1.08 | 200.93 | -47.83 | 0.15 | 0.0 | -16.67 | 0 | 0 | 0 | 1.20 | -27.95 | -7.36 | 1.05 | 25.0 | 16.67 | 0.74 | 42.31 | 23.33 | 0.29 | -6.45 | -17.14 | 0 | 0 | 0 | 68.93 | -87.64 | -70.1 |
| 24Q3 (17) | 4.63 | 957.41 | 108.56 | -5.7 | -263.06 | -1112.77 | -2.62 | -5140.0 | -36.46 | 0.04 | 500.0 | -73.33 | -1.07 | 49.29 | -161.14 | 0.15 | -46.43 | 15.38 | 0 | 0 | 0 | 1.67 | -37.53 | 71.73 | 0.84 | 5.0 | 15.07 | 0.52 | -38.1 | -16.13 | 0.31 | -3.12 | -16.22 | 0 | 0 | 0 | 557.83 | 1298.3 | 148.76 |
| 24Q2 (16) | -0.54 | -400.0 | -38.46 | -1.57 | -423.33 | -2142.86 | -0.05 | 0.0 | 0.0 | -0.01 | -116.67 | 50.0 | -2.11 | -1658.33 | -358.7 | 0.28 | 75.0 | 600.0 | 0 | 0 | 0 | 2.68 | 117.5 | 873.04 | 0.8 | 9.59 | -19.19 | 0.84 | 44.83 | -13.4 | 0.32 | 0.0 | -25.58 | 0 | 0 | 0 | -46.55 | -332.76 | -67.11 |
| 24Q1 (15) | 0.18 | -91.78 | -66.04 | -0.3 | -150.0 | -600.0 | -0.05 | 0.0 | 0.0 | 0.06 | 160.0 | 50.0 | -0.12 | -105.8 | -120.34 | 0.16 | -11.11 | 300.0 | 0 | 0 | 0 | 1.23 | -5.37 | 289.23 | 0.73 | -18.89 | -23.96 | 0.58 | -3.33 | -17.14 | 0.32 | -8.57 | -28.89 | 0 | 0 | 0 | 20.00 | -91.32 | -56.6 |
| 23Q4 (14) | 2.19 | -1.35 | 563.64 | -0.12 | 74.47 | 36.84 | -0.05 | 97.4 | -25.0 | -0.1 | -166.67 | -600.0 | 2.07 | 18.29 | 1378.57 | 0.18 | 38.46 | -41.94 | 0 | 0 | 0 | 1.30 | 33.56 | -59.72 | 0.9 | 23.29 | -1.1 | 0.6 | -3.23 | 15.38 | 0.35 | -5.41 | 9.38 | 0 | 0 | 0 | 230.53 | 2.8 | 486.79 |
| 23Q3 (13) | 2.22 | 669.23 | 30.59 | -0.47 | -571.43 | -95.83 | -1.92 | -3740.0 | 45.3 | 0.15 | 850.0 | 650.0 | 1.75 | 480.43 | 19.86 | 0.13 | 225.0 | -27.78 | 0 | 0 | 0 | 0.97 | 253.97 | -40.92 | 0.73 | -26.26 | -31.13 | 0.62 | -36.08 | -38.61 | 0.37 | -13.95 | -27.45 | 0 | 0 | 0 | 224.24 | 904.97 | 100.5 |
| 23Q2 (12) | -0.39 | -173.58 | -172.22 | -0.07 | -216.67 | -107.0 | -0.05 | 0.0 | -102.89 | -0.02 | -150.0 | -128.57 | -0.46 | -177.97 | -129.87 | 0.04 | 0.0 | 100.0 | 0 | 0 | 0 | 0.28 | -13.0 | 58.18 | 0.99 | 3.12 | 32.0 | 0.97 | 38.57 | 14.12 | 0.43 | -4.44 | -21.82 | 0 | 0 | 0 | -27.86 | -160.44 | -172.22 |
| 23Q1 (11) | 0.53 | 60.61 | -71.51 | 0.06 | 131.58 | 131.58 | -0.05 | -25.0 | 16.67 | 0.04 | 100.0 | 180.0 | 0.59 | 321.43 | -64.67 | 0.04 | -87.1 | -80.0 | 0 | 0 | 0 | 0.32 | -90.21 | -82.89 | 0.96 | 5.49 | 52.38 | 0.7 | 34.62 | 12.9 | 0.45 | 40.62 | -26.23 | 0 | 0 | 0 | 46.09 | 17.31 | -69.52 |
| 22Q4 (10) | 0.33 | -80.59 | 129.2 | -0.19 | 20.83 | 51.28 | -0.04 | 98.86 | 97.65 | 0.02 | 0.0 | -50.0 | 0.14 | -90.41 | 109.21 | 0.31 | 72.22 | -11.43 | 0 | 0 | 0 | 3.23 | 95.9 | 12.47 | 0.91 | -14.15 | -8.08 | 0.52 | -48.51 | 20.93 | 0.32 | -37.25 | -58.44 | 0 | 0 | 0 | 39.29 | -64.87 | 141.72 |
| 22Q3 (9) | 1.7 | 214.81 | 323.68 | -0.24 | -124.0 | -300.0 | -3.51 | -302.89 | -46.86 | 0.02 | -71.43 | 0.0 | 1.46 | -5.19 | 278.05 | 0.18 | 800.0 | 100.0 | 0 | 0 | 0 | 1.65 | 847.8 | 129.49 | 1.06 | 41.33 | 24.71 | 1.01 | 18.82 | 34.67 | 0.51 | -7.27 | 0.0 | 0 | 0 | 0 | 111.84 | 189.96 | 285.42 |
| 22Q2 (8) | 0.54 | -70.97 | -8.47 | 1.0 | 626.32 | 576.19 | 1.73 | 2983.33 | 343.66 | 0.07 | 240.0 | -30.0 | 1.54 | -7.78 | 305.26 | 0.02 | -90.0 | -87.5 | 0 | 0 | 0 | 0.17 | -90.59 | -84.1 | 0.75 | 19.05 | 8.7 | 0.85 | 37.1 | 80.85 | 0.55 | -9.84 | -33.73 | 0 | 0 | 0 | 38.57 | -74.49 | -15.01 |
| 22Q1 (7) | 1.86 | 264.6 | 166.91 | -0.19 | 51.28 | 79.12 | -0.06 | 96.47 | -100.0 | -0.05 | -225.0 | 0 | 1.67 | 209.87 | 145.26 | 0.2 | -42.86 | -76.19 | 0 | 0 | 0 | 1.85 | -35.62 | -65.67 | 0.63 | -36.36 | 117.24 | 0.62 | 44.19 | 63.16 | 0.61 | -20.78 | -33.7 | 0 | 0 | 0 | 151.22 | 260.59 | 170.71 |
| 21Q4 (6) | -1.13 | -48.68 | -116.42 | -0.39 | -550.0 | 79.58 | -1.7 | 28.87 | -20.57 | 0.04 | 100.0 | 0 | -1.52 | -85.37 | -130.58 | 0.35 | 288.89 | 150.0 | 0 | 0 | 0 | 2.87 | 299.74 | 252.13 | 0.99 | 16.47 | 86.79 | 0.43 | -42.67 | 207.14 | 0.77 | 50.98 | 2.67 | 0 | 0 | 0 | -94.17 | -56.12 | -112.18 |
| 21Q3 (5) | -0.76 | -228.81 | -122.42 | -0.06 | 71.43 | 96.7 | -2.39 | -236.62 | -896.67 | 0.02 | -80.0 | 150.0 | -0.82 | -315.79 | -152.23 | 0.09 | -43.75 | -90.22 | 0 | 0 | 0 | 0.72 | -34.32 | -85.52 | 0.85 | 23.19 | -1.16 | 0.75 | 59.57 | 50.0 | 0.51 | -38.55 | -38.55 | 0 | 0 | 0 | -60.32 | -232.9 | -123.66 |
| 21Q2 (4) | 0.59 | 121.22 | 0.0 | -0.21 | 76.92 | 0.0 | -0.71 | -2266.67 | 0.0 | 0.1 | 0 | 0.0 | 0.38 | 110.3 | 0.0 | 0.16 | -80.95 | 0.0 | 0 | 0 | 0.0 | 1.09 | -79.69 | 0.0 | 0.69 | 137.93 | 0.0 | 0.47 | 23.68 | 0.0 | 0.83 | -9.78 | 0.0 | 0 | 0 | 0.0 | 45.38 | 121.22 | 0.0 |
| 21Q1 (3) | -2.78 | -140.41 | 0.0 | -0.91 | 52.36 | 0.0 | -0.03 | 97.87 | 0.0 | 0 | 0 | 0.0 | -3.69 | -174.25 | 0.0 | 0.84 | 500.0 | 0.0 | 0 | 0 | 0.0 | 5.38 | 560.38 | 0.0 | 0.29 | -45.28 | 0.0 | 0.38 | 171.43 | 0.0 | 0.92 | 22.67 | 0.0 | 0 | 0 | 0.0 | -213.85 | -127.66 | 0.0 |
| 20Q4 (2) | 6.88 | 102.95 | 0.0 | -1.91 | -4.95 | 0.0 | -1.41 | -570.0 | 0.0 | 0 | 100.0 | 0.0 | 4.97 | 216.56 | 0.0 | 0.14 | -84.78 | 0.0 | 0 | 0 | 0.0 | 0.82 | -83.56 | 0.0 | 0.53 | -38.37 | 0.0 | 0.14 | -72.0 | 0.0 | 0.75 | -9.64 | 0.0 | 0 | 0 | 0.0 | 773.03 | 203.28 | 0.0 |
| 20Q3 (1) | 3.39 | 0.0 | 0.0 | -1.82 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.96 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 254.89 | 0.0 | 0.0 |