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) | 2.88 | -61.55 | -0.39 | 0 | -0.11 | 0 | 0.06 | 500.0 | 2.49 | -45.63 | 0.51 | -27.14 | -0.6 | 0 | 0.69 | -37.38 | 6.03 | 0.84 | 6.8 | 28.54 | 1.04 | -1.89 | 0.02 | 100.0 | 36.64 | -68.89 |
| 2023 (9) | 7.49 | -44.68 | -2.91 | 0 | -7.03 | 0 | 0.01 | -80.0 | 4.58 | -45.61 | 0.7 | -35.78 | -0.47 | 0 | 1.11 | -26.4 | 5.98 | -13.08 | 5.29 | -33.96 | 1.06 | -1.85 | 0.01 | -66.67 | 117.77 | -20.68 |
| 2022 (8) | 13.54 | 4568.97 | -5.12 | 0 | -6.36 | 0 | 0.05 | 0 | 8.42 | 0 | 1.09 | -41.71 | -2.12 | 0 | 1.50 | -37.91 | 6.88 | 1.18 | 8.01 | 57.99 | 1.08 | 6.93 | 0.03 | 0.0 | 148.46 | 3028.0 |
| 2021 (7) | 0.29 | -98.01 | -6.78 | 0 | -3.39 | 0 | -0.02 | 0 | -6.49 | 0 | 1.87 | -44.18 | -0.68 | 0 | 2.42 | -55.39 | 6.8 | -19.72 | 5.07 | 4.75 | 1.01 | -22.9 | 0.03 | 0.0 | 4.75 | -97.99 |
| 2020 (6) | 14.56 | 72.31 | -4.79 | 0 | -4.22 | 0 | 0.39 | 1850.0 | 9.77 | 58.6 | 3.35 | 12.79 | -1.66 | 0 | 5.43 | 19.5 | 8.47 | 22.58 | 4.84 | -15.68 | 1.31 | 3.97 | 0.03 | -40.0 | 235.60 | 96.56 |
| 2019 (5) | 8.45 | 19.35 | -2.29 | 0 | -6.84 | 0 | 0.02 | 0 | 6.16 | -26.67 | 2.97 | 149.58 | -0.4 | 0 | 4.54 | 168.66 | 6.91 | 12.18 | 5.74 | 9.13 | 1.26 | 2.44 | 0.05 | -44.44 | 119.86 | 11.39 |
| 2018 (4) | 7.08 | 71.43 | 1.32 | 0 | -4.75 | 0 | -0.07 | 0 | 8.4 | 0 | 1.19 | 21.43 | 0.07 | -56.25 | 1.69 | 21.64 | 6.16 | -20.21 | 5.26 | 15.6 | 1.23 | 6.96 | 0.09 | -10.0 | 107.60 | 51.11 |
| 2017 (3) | 4.13 | -39.26 | -7.02 | 0 | -5.84 | 0 | 0.01 | -83.33 | -2.89 | 0 | 0.98 | 88.46 | 0.16 | -23.81 | 1.39 | 86.38 | 7.72 | -23.94 | 4.55 | -37.84 | 1.15 | -10.16 | 0.1 | 11.11 | 71.21 | -9.0 |
| 2016 (2) | 6.8 | -23.34 | 2.43 | -59.7 | -3.99 | 0 | 0.06 | 0 | 9.23 | -38.05 | 0.52 | -69.77 | 0.21 | 0 | 0.75 | -69.33 | 10.15 | 100.59 | 7.32 | 20.79 | 1.28 | -18.99 | 0.09 | 0.0 | 78.25 | -31.81 |
| 2015 (1) | 8.87 | 0.11 | 6.03 | 0 | -4.55 | 0 | -0.09 | 0 | 14.9 | 0 | 1.72 | 12.42 | -0.06 | 0 | 2.43 | 20.33 | 5.06 | -8.66 | 6.06 | -0.82 | 1.58 | -0.63 | 0.09 | 0.0 | 114.75 | 0.89 |
| 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) | 1.54 | -62.25 | 258.14 | -6.11 | -278.65 | -499.35 | -2.07 | 0.48 | -117.89 | -0.01 | -150.0 | -120.0 | -4.57 | -160.93 | -333.16 | 0.05 | -50.0 | -68.75 | 0 | 100.0 | 0 | 0.28 | -47.14 | -72.37 | 1.5 | -10.71 | 35.14 | 1.36 | -29.53 | -16.05 | 0.24 | -7.69 | -4.0 | 0 | 0 | 0 | 96.25 | -48.34 | 318.58 |
| 24Q4 (19) | 4.08 | 248.72 | 75.11 | 3.42 | 204.27 | 300.0 | -2.08 | -173.24 | -70.49 | 0.02 | 150.0 | 150.0 | 7.5 | 455.45 | 1109.68 | 0.1 | 25.0 | 233.33 | -0.03 | -137.5 | -400.0 | 0.52 | 25.39 | 167.02 | 1.68 | 7.69 | 21.74 | 1.93 | 29.53 | 232.76 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0 | 186.30 | 178.66 | -32.84 |
| 24Q3 (18) | 1.17 | 141.64 | -38.42 | -3.28 | -59.22 | -400.92 | 2.84 | 3450.0 | 147.89 | -0.04 | -300.0 | -300.0 | -2.11 | 56.67 | -170.57 | 0.08 | -55.56 | -81.82 | 0.08 | 112.31 | 134.78 | 0.42 | -54.53 | -83.36 | 1.56 | -7.14 | -19.17 | 1.49 | -15.34 | -33.48 | 0.26 | -3.7 | -3.7 | 0 | 0 | 0 | 66.86 | 148.3 | -11.68 |
| 24Q2 (17) | -2.81 | -753.49 | -355.45 | -2.06 | -234.64 | -51.47 | 0.08 | 108.42 | 233.33 | 0.02 | -60.0 | 100.0 | -4.87 | -348.47 | -1773.08 | 0.18 | 12.5 | 12.5 | -0.65 | 0 | -150.0 | 0.92 | -8.33 | -10.69 | 1.68 | 51.35 | 20.86 | 1.76 | 8.64 | 6.67 | 0.27 | 8.0 | 0.0 | 0 | 0 | 0 | -138.42 | -701.98 | -341.61 |
| 24Q1 (16) | 0.43 | -81.55 | -80.0 | 1.53 | 189.47 | 262.77 | -0.95 | 22.13 | -627.78 | 0.05 | 225.0 | 150.0 | 1.96 | 216.13 | 61.98 | 0.16 | 433.33 | 128.57 | 0 | -100.0 | 0 | 1.00 | 410.9 | 115.37 | 1.11 | -19.57 | -13.28 | 1.62 | 179.31 | 97.56 | 0.25 | -3.85 | -7.41 | 0 | 0 | 0 | 22.99 | -91.71 | -88.34 |
| 23Q4 (15) | 2.33 | 22.63 | -49.89 | -1.71 | -256.88 | 22.62 | -1.22 | 79.43 | -139.22 | -0.04 | -300.0 | 0.0 | 0.62 | -79.26 | -74.59 | 0.03 | -93.18 | -92.31 | 0.01 | 104.35 | 105.0 | 0.20 | -92.19 | -91.47 | 1.38 | -28.5 | -37.27 | 0.58 | -74.11 | -56.06 | 0.26 | -3.7 | 4.0 | 0 | 0 | 0 | 277.38 | 266.43 | -6.35 |
| 23Q3 (14) | 1.9 | 72.73 | -68.8 | 1.09 | 180.15 | 163.01 | -5.93 | -9783.33 | -26.17 | 0.02 | 100.0 | -33.33 | 2.99 | 1250.0 | -31.42 | 0.44 | 175.0 | 83.33 | -0.23 | 11.54 | 66.67 | 2.52 | 144.03 | 96.86 | 1.93 | 38.85 | 6.63 | 2.24 | 35.76 | -28.66 | 0.27 | 0.0 | -10.0 | 0 | 0 | -100.0 | 75.70 | 32.13 | -57.12 |
| 23Q2 (13) | 1.1 | -48.84 | 39.24 | -1.36 | -44.68 | -109.23 | -0.06 | -133.33 | 82.86 | 0.01 | -50.0 | -75.0 | -0.26 | -121.49 | -285.71 | 0.16 | 128.57 | -33.33 | -0.26 | 0 | 78.86 | 1.03 | 121.06 | -23.2 | 1.39 | 8.59 | -19.65 | 1.65 | 101.22 | -21.8 | 0.27 | 0.0 | -3.57 | 0 | 0 | -100.0 | 57.29 | -70.95 | 74.05 |
| 23Q1 (12) | 2.15 | -53.76 | 6.97 | -0.94 | 57.47 | -77.36 | 0.18 | 135.29 | 122.5 | 0.02 | 150.0 | 100.0 | 1.21 | -50.41 | -18.24 | 0.07 | -82.05 | -68.18 | 0 | 100.0 | 0 | 0.47 | -79.77 | -59.83 | 1.28 | -41.82 | 12.28 | 0.82 | -37.88 | -43.06 | 0.27 | 8.0 | 8.0 | 0 | 0 | -100.0 | 197.25 | -33.4 | 66.83 |
| 22Q4 (11) | 4.65 | -23.65 | 103.06 | -2.21 | -27.75 | 69.48 | -0.51 | 89.15 | -187.93 | -0.04 | -233.33 | -300.0 | 2.44 | -44.04 | 149.29 | 0.39 | 62.5 | -4.88 | -0.2 | 71.01 | 0 | 2.30 | 80.36 | 17.78 | 2.2 | 21.55 | 20.22 | 1.32 | -57.96 | -4.35 | 0.25 | -16.67 | -3.85 | 0 | -100.0 | -100.0 | 296.18 | 67.79 | 113.4 |
| 22Q3 (10) | 6.09 | 670.89 | 2000.0 | -1.73 | -166.15 | -254.46 | -4.7 | -1242.86 | -9.3 | 0.03 | -25.0 | 0 | 4.36 | 3014.29 | 209.22 | 0.24 | 0.0 | -42.86 | -0.69 | 43.9 | -283.33 | 1.28 | -4.79 | -35.49 | 1.81 | 4.62 | 4.62 | 3.14 | 48.82 | 130.88 | 0.3 | 7.14 | 20.0 | 0.01 | 0.0 | 0.0 | 176.52 | 436.27 | 886.09 |
| 22Q2 (9) | 0.79 | -60.7 | 130.15 | -0.65 | -22.64 | 42.48 | -0.35 | 56.25 | -275.0 | 0.04 | 300.0 | 500.0 | 0.14 | -90.54 | 103.73 | 0.24 | 9.09 | -33.33 | -1.23 | 0 | -720.0 | 1.34 | 15.62 | -30.98 | 1.73 | 51.75 | 4.85 | 2.11 | 46.53 | 129.35 | 0.28 | 12.0 | 12.0 | 0.01 | 0.0 | 0.0 | 32.92 | -72.16 | 114.83 |
| 22Q1 (8) | 2.01 | -12.23 | 491.18 | -0.53 | 92.68 | -215.22 | -0.8 | -237.93 | -715.38 | 0.01 | 200.0 | 0 | 1.48 | 129.9 | 85.0 | 0.22 | -46.34 | -67.65 | 0 | 0 | 100.0 | 1.16 | -40.68 | -71.66 | 1.14 | -37.7 | -28.75 | 1.44 | 4.35 | 2.13 | 0.25 | -3.85 | -3.85 | 0.01 | 0.0 | 0.0 | 118.24 | -14.81 | 484.22 |
| 21Q4 (7) | 2.29 | 689.66 | 246.97 | -7.24 | -746.43 | -267.98 | 0.58 | 113.49 | 213.73 | -0.01 | 0 | 80.0 | -4.95 | -451.06 | -199.6 | 0.41 | -2.38 | -29.31 | 0 | 100.0 | 100.0 | 1.96 | -1.22 | -40.45 | 1.83 | 5.78 | -25.61 | 1.38 | 1.47 | -9.21 | 0.26 | 4.0 | -46.94 | 0.01 | 0.0 | 0.0 | 138.79 | 675.3 | 324.78 |
| 21Q3 (6) | 0.29 | 111.07 | -82.63 | 1.12 | 199.12 | 133.33 | -4.3 | -2250.0 | -5.39 | 0 | 100.0 | -100.0 | 1.41 | 137.6 | 183.43 | 0.42 | 16.67 | -48.15 | -0.18 | -20.0 | 65.38 | 1.98 | 1.86 | -55.93 | 1.73 | 4.85 | -35.69 | 1.36 | 47.83 | 2.26 | 0.25 | 0.0 | -7.41 | 0.01 | 0.0 | 0.0 | 17.90 | 108.06 | -82.74 |
| 21Q2 (5) | -2.62 | -870.59 | -169.31 | -1.13 | -345.65 | 71.46 | 0.2 | 53.85 | -50.0 | -0.01 | 0 | 50.0 | -3.75 | -568.75 | -1983.33 | 0.36 | -47.06 | -72.93 | -0.15 | 58.33 | 62.5 | 1.94 | -52.52 | -77.14 | 1.65 | 3.12 | -41.49 | 0.92 | -34.75 | -35.66 | 0.25 | -3.85 | -3.85 | 0.01 | 0.0 | 0 | -222.03 | -1197.11 | -199.27 |
| 21Q1 (4) | 0.34 | -48.48 | 0.0 | 0.46 | -89.33 | 0.0 | 0.13 | 125.49 | 0.0 | 0 | 100.0 | 0.0 | 0.8 | -83.9 | 0.0 | 0.68 | 17.24 | 0.0 | -0.36 | -71.43 | 0.0 | 4.10 | 24.66 | 0.0 | 1.6 | -34.96 | 0.0 | 1.41 | -7.24 | 0.0 | 0.26 | -46.94 | 0.0 | 0.01 | 0.0 | 0.0 | 20.24 | -38.06 | 0.0 |
| 20Q4 (3) | 0.66 | -60.48 | 0.0 | 4.31 | 228.27 | 0.0 | -0.51 | 87.5 | 0.0 | -0.05 | -225.0 | 0.0 | 4.97 | 394.08 | 0.0 | 0.58 | -28.4 | 0.0 | -0.21 | 59.62 | 0.0 | 3.29 | -26.89 | 0.0 | 2.46 | -8.55 | 0.0 | 1.52 | 14.29 | 0.0 | 0.49 | 81.48 | 0.0 | 0.01 | 0.0 | 0.0 | 32.67 | -68.5 | 0.0 |
| 20Q3 (2) | 1.67 | -55.82 | 0.0 | -3.36 | 15.15 | 0.0 | -4.08 | -1120.0 | 0.0 | 0.04 | 300.0 | 0.0 | -1.69 | -838.89 | 0.0 | 0.81 | -39.1 | 0.0 | -0.52 | -30.0 | 0.0 | 4.50 | -47.18 | 0.0 | 2.69 | -4.61 | 0.0 | 1.33 | -6.99 | 0.0 | 0.27 | 3.85 | 0.0 | 0.01 | 0 | 0.0 | 103.73 | -53.62 | 0.0 |
| 20Q2 (1) | 3.78 | 0.0 | 0.0 | -3.96 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | 8.51 | 0.0 | 0.0 | 2.82 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 223.67 | 0.0 | 0.0 |
