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) | -3.76 | 0 | -5.04 | 0 | 9.2 | 1486.21 | 0 | 0 | -8.8 | 0 | 4.12 | 707.84 | 0 | 0 | 4.42 | 578.86 | 1.88 | -17.9 | 2.31 | -12.17 | 0.74 | 68.18 | 0 | 0 | -123.28 | 0 |
| 2023 (9) | -1.46 | 0 | -1.46 | 0 | 0.58 | 0 | 0 | 0 | -2.92 | 0 | 0.51 | -17.74 | -0.2 | 0 | 0.65 | -30.31 | 2.29 | -1.29 | 2.63 | 48.59 | 0.44 | 57.14 | 0 | 0 | -47.56 | 0 |
| 2022 (8) | 3.38 | 0 | 1.0 | 0 | -1.1 | 0 | 0 | 0 | 4.38 | 0 | 0.62 | -42.06 | 0 | 0 | 0.94 | -61.21 | 2.32 | 209.33 | 1.77 | 205.17 | 0.28 | -17.65 | 0.01 | 0.0 | 164.08 | 0 |
| 2021 (7) | -1.89 | 0 | -1.57 | 0 | 4.24 | 209.49 | 0.01 | 0.0 | -3.46 | 0 | 1.07 | -55.97 | 0 | 0 | 2.41 | -69.09 | 0.75 | 5.63 | 0.58 | 9.43 | 0.34 | -2.86 | 0.01 | 0.0 | -203.23 | 0 |
| 2020 (6) | 0.39 | 0 | -2.86 | 0 | 1.37 | -20.81 | 0.01 | 0 | -2.47 | 0 | 2.43 | 1004.55 | 0 | 0 | 7.80 | 968.02 | 0.71 | -26.04 | 0.53 | -40.45 | 0.35 | 40.0 | 0.01 | 0.0 | 43.82 | 0 |
| 2019 (5) | -1.22 | 0 | -0.16 | 0 | 1.73 | 51.75 | -0.3 | 0 | -1.38 | 0 | 0.22 | 57.14 | 0 | 0 | 0.73 | 26.94 | 0.96 | 2300.0 | 0.89 | 0 | 0.25 | 525.0 | 0.01 | 0.0 | -106.09 | 0 |
| 2018 (4) | -1.03 | 0 | -0.26 | 0 | 1.14 | 0 | -0.19 | 0 | -1.29 | 0 | 0.14 | 366.67 | 0 | 0 | 0.58 | 218.4 | 0.04 | -83.33 | 0 | 0 | 0.04 | 33.33 | 0.01 | 0 | -2060.00 | 0 |
| 2017 (3) | 0.33 | -51.47 | -0.17 | 0 | -0.25 | 0 | 0.18 | 100.0 | 0.16 | -76.12 | 0.03 | -40.0 | 0 | 0 | 0.18 | -36.75 | 0.24 | 20.0 | 0.26 | -7.14 | 0.03 | 50.0 | 0 | 0 | 113.79 | -49.8 |
| 2016 (2) | 0.68 | 0 | -0.01 | 0 | -0.2 | 0 | 0.09 | 800.0 | 0.67 | 0 | 0.05 | -64.29 | 0 | 0 | 0.29 | -72.73 | 0.2 | -60.78 | 0.28 | -46.15 | 0.02 | 100.0 | 0 | 0 | 226.67 | 0 |
| 2015 (1) | -0.53 | 0 | -0.29 | 0 | 1.54 | 0 | 0.01 | -96.43 | -0.82 | 0 | 0.14 | 0 | 0 | 0 | 1.05 | 0 | 0.51 | 0 | 0.52 | 116.67 | 0.01 | 0 | 0 | 0 | -100.00 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | -3.87 | -1175.0 | -1005.71 | -1.13 | 43.22 | -91.53 | 6.56 | 590.53 | 317.83 | 0 | 0 | 0 | -5.0 | -206.75 | -431.91 | 1.07 | -23.02 | 494.44 | 0 | 0 | 0 | 4.73 | -15.02 | 440.55 | 0.43 | -6.52 | -15.69 | 0.19 | -45.71 | -85.04 | 0.21 | 5.0 | 50.0 | 0 | 0 | 0 | -967.50 | -1578.12 | -3797.64 |
| 24Q3 (19) | 0.36 | 173.47 | -68.42 | -1.99 | -197.01 | -1758.33 | 0.95 | -2.06 | 207.95 | 0 | 100.0 | 0 | -1.63 | -40.52 | -229.37 | 1.39 | 195.74 | 1885.71 | 0 | 0 | 0 | 5.57 | 179.27 | 1212.67 | 0.46 | 15.0 | -9.8 | 0.35 | -72.66 | -2.78 | 0.2 | 17.65 | 81.82 | 0 | 0 | 0 | 65.45 | 293.69 | -73.01 |
| 24Q2 (18) | -0.49 | -296.0 | -183.05 | -0.67 | 46.83 | -252.63 | 0.97 | 32.88 | 205.43 | -0.01 | 0 | 0 | -1.16 | -14.85 | -390.0 | 0.47 | -60.5 | 161.11 | 0 | 0 | 0 | 1.99 | -63.12 | 115.25 | 0.4 | -33.33 | -36.51 | 1.28 | 166.67 | 156.0 | 0.17 | 6.25 | 54.55 | 0 | 0 | 0 | -33.79 | -186.51 | -134.94 |
| 24Q1 (17) | 0.25 | 171.43 | 108.77 | -1.26 | -113.56 | -59.49 | 0.73 | -53.5 | -9.88 | 0 | 0 | 0 | -1.01 | -7.45 | 72.25 | 1.19 | 561.11 | 1600.0 | 0 | 0 | 100.0 | 5.41 | 517.56 | 1580.69 | 0.6 | 17.65 | -7.69 | 0.48 | -62.2 | -4.0 | 0.16 | 14.29 | 77.78 | 0 | 0 | 0 | 39.06 | 257.37 | 108.09 |
| 23Q4 (16) | -0.35 | -130.7 | -115.77 | -0.59 | -591.67 | -162.11 | 1.57 | 278.41 | 181.35 | 0 | 0 | -100.0 | -0.94 | -174.6 | -129.65 | 0.18 | 157.14 | -18.18 | 0 | 0 | 0 | 0.88 | 106.36 | -34.3 | 0.51 | 0.0 | -27.14 | 1.27 | 252.78 | 159.18 | 0.14 | 27.27 | 100.0 | 0 | 0 | 0 | -24.82 | -110.23 | -106.26 |
| 23Q3 (15) | 1.14 | 93.22 | 860.0 | 0.12 | 163.16 | 0 | -0.88 | 4.35 | -79.59 | 0 | 0 | 100.0 | 1.26 | 215.0 | 940.0 | 0.07 | -61.11 | -75.0 | 0 | 0 | 0 | 0.42 | -54.21 | -70.58 | 0.51 | -19.05 | -30.14 | 0.36 | -28.0 | -38.98 | 0.11 | 0.0 | 57.14 | 0 | 0 | 0 | 242.55 | 150.78 | 1167.23 |
| 23Q2 (14) | 0.59 | 120.7 | 1280.0 | -0.19 | 75.95 | 45.71 | -0.92 | -213.58 | -131.94 | 0 | 0 | -100.0 | 0.4 | 110.99 | 200.0 | 0.18 | 157.14 | 157.14 | 0 | 100.0 | 0 | 0.93 | 187.98 | 96.13 | 0.63 | -3.08 | 5.0 | 0.5 | 0.0 | 6.38 | 0.11 | 22.22 | 57.14 | 0 | 0 | 0 | 96.72 | 120.02 | 1144.59 |
| 23Q1 (13) | -2.85 | -228.38 | -311.11 | -0.79 | -183.16 | -297.5 | 0.81 | 141.97 | 151.92 | 0 | -100.0 | -100.0 | -3.64 | -214.83 | -308.0 | 0.07 | -68.18 | 40.0 | -0.2 | 0 | 0 | 0.32 | -75.86 | 0.11 | 0.65 | -7.14 | 124.14 | 0.5 | 2.04 | 127.27 | 0.09 | 28.57 | 12.5 | 0 | 0 | 0 | -483.05 | -221.85 | -207.34 |
| 22Q4 (12) | 2.22 | 1580.0 | 155.36 | 0.95 | 0 | 126.19 | -1.93 | -293.88 | -170.18 | 0.01 | 150.0 | 116.67 | 3.17 | 2213.33 | 188.3 | 0.22 | -21.43 | -18.52 | 0 | 0 | 0 | 1.33 | -7.58 | -19.8 | 0.7 | -4.11 | 169.23 | 0.49 | -16.95 | 226.67 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 396.43 | 1844.29 | 123.73 |
| 22Q3 (11) | -0.15 | -200.0 | -108.38 | 0 | 100.0 | 100.0 | -0.49 | -117.01 | -248.48 | -0.02 | -300.0 | -140.0 | -0.15 | 62.5 | -117.24 | 0.28 | 300.0 | -36.36 | 0 | 0 | 0 | 1.44 | 205.25 | -71.0 | 0.73 | 21.67 | 247.62 | 0.59 | 25.53 | 436.36 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | -22.73 | -145.45 | -102.41 |
| 22Q2 (10) | -0.05 | -103.7 | 80.77 | -0.35 | -187.5 | 53.95 | 2.88 | 284.62 | 148.28 | 0.01 | 0.0 | 0 | -0.4 | -122.86 | 60.78 | 0.07 | 40.0 | -50.0 | 0 | 0 | 0 | 0.47 | 46.99 | -64.34 | 0.6 | 106.9 | 650.0 | 0.47 | 113.64 | 147.37 | 0.07 | -12.5 | -22.22 | 0 | 0 | 0 | -9.26 | -102.06 | 90.03 |
| 22Q1 (9) | 1.35 | 133.67 | 128.81 | 0.4 | -4.76 | 229.03 | -1.56 | -156.73 | -15700.0 | 0.01 | 116.67 | 0.0 | 1.75 | 148.75 | 525.0 | 0.05 | -81.48 | -78.26 | 0 | 0 | 0 | 0.32 | -80.66 | -87.85 | 0.29 | 11.54 | 52.63 | 0.22 | 46.67 | 69.23 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 450.00 | 126.93 | 67.8 |
| 21Q4 (8) | -4.01 | -324.02 | -258.04 | 0.42 | 145.65 | 138.18 | 2.75 | 733.33 | 93.66 | -0.06 | -220.0 | 14.29 | -3.59 | -512.64 | -61.71 | 0.27 | -38.64 | -69.32 | 0 | 0 | 0 | 1.66 | -66.58 | -84.16 | 0.26 | 23.81 | 0.0 | 0.15 | 36.36 | -28.57 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | -1670.83 | -277.35 | -332.63 |
| 21Q3 (7) | 1.79 | 788.46 | 84.54 | -0.92 | -21.05 | -441.18 | 0.33 | -71.55 | 131.43 | 0.05 | 0 | -79.17 | 0.87 | 185.29 | 8.75 | 0.44 | 214.29 | 175.0 | 0 | 0 | 0 | 4.97 | 275.37 | 117.2 | 0.21 | 162.5 | 425.0 | 0.11 | -42.11 | 1000.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0 | 942.11 | 1114.57 | -12.59 |
| 21Q2 (6) | -0.26 | -144.07 | 3.7 | -0.76 | -145.16 | -171.43 | 1.16 | 11500.0 | 404.35 | 0 | -100.0 | 100.0 | -1.02 | -464.29 | -85.45 | 0.14 | -39.13 | -48.15 | 0 | 0 | 0 | 1.32 | -49.9 | -59.38 | 0.08 | -57.89 | -61.9 | 0.19 | 46.15 | 26.67 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | -92.86 | -134.62 | 20.9 |
| 21Q1 (5) | 0.59 | 152.68 | -27.16 | -0.31 | 71.82 | 76.34 | 0.01 | -99.3 | -98.68 | 0.01 | 114.29 | 0 | 0.28 | 112.61 | 156.0 | 0.23 | -73.86 | -79.65 | 0 | 0 | 0 | 2.64 | -74.79 | -82.48 | 0.19 | -26.92 | -9.52 | 0.13 | -38.1 | -18.75 | 0.09 | 12.5 | -10.0 | 0 | 0 | 0 | 268.18 | 169.44 | -13.92 |
| 20Q4 (4) | -1.12 | -215.46 | 0.0 | -1.1 | -547.06 | 0.0 | 1.42 | 235.24 | 0.0 | -0.07 | -129.17 | 0.0 | -2.22 | -377.5 | 0.0 | 0.88 | 450.0 | 0.0 | 0 | 0 | 0.0 | 10.49 | 358.22 | 0.0 | 0.26 | 550.0 | 0.0 | 0.21 | 2000.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | -386.21 | -135.83 | 0.0 |
| 20Q3 (3) | 0.97 | 459.26 | 0.0 | -0.17 | 39.29 | 0.0 | -1.05 | -556.52 | 0.0 | 0.24 | 250.0 | 0.0 | 0.8 | 245.45 | 0.0 | 0.16 | -40.74 | 0.0 | 0 | 0 | 0.0 | 2.29 | -29.8 | 0.0 | 0.04 | -80.95 | 0.0 | 0.01 | -93.33 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1077.78 | 1018.11 | 0.0 |
| 20Q2 (2) | -0.27 | -133.33 | 0.0 | -0.28 | 78.63 | 0.0 | 0.23 | -69.74 | 0.0 | -0.16 | 0 | 0.0 | -0.55 | -10.0 | 0.0 | 0.27 | -76.11 | 0.0 | 0 | 0 | 0.0 | 3.26 | -78.39 | 0.0 | 0.21 | 0.0 | 0.0 | 0.15 | -6.25 | 0.0 | 0.08 | -20.0 | 0.0 | 0 | 0 | 0.0 | -117.39 | -137.68 | 0.0 |
| 20Q1 (1) | 0.81 | 0.0 | 0.0 | -1.31 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 15.09 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 311.54 | 0.0 | 0.0 |
