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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2021 (10) | 3.01 | 6.74 | -6.73 | 0 | 0.36 | -80.22 | -0.12 | 0 | -3.72 | 0 | 0.68 | 100.0 | -1.18 | 0 | 4.02 | 124.13 | 2.32 | -34.65 | 2.78 | -28.9 | 0.95 | -3.06 | 0 | 0 | 80.70 | 40.22 |
| 2020 (9) | 2.82 | -26.75 | -1.97 | 0 | 1.82 | 2.25 | 0.19 | 216.67 | 0.85 | 0 | 0.34 | -68.81 | -0.18 | 0 | 1.79 | -67.46 | 3.55 | 12.7 | 3.91 | 13.33 | 0.98 | 5.38 | 0.01 | 0.0 | 57.55 | -34.38 |
| 2019 (8) | 3.85 | 63.14 | -7.77 | 0 | 1.78 | 0 | 0.06 | 0 | -3.92 | 0 | 1.09 | -40.11 | -0.1 | 0 | 5.51 | -47.17 | 3.15 | 10.53 | 3.45 | 15.38 | 0.93 | 60.34 | 0.01 | -50.0 | 87.70 | 33.41 |
| 2018 (7) | 2.36 | -0.42 | -2.53 | 0 | -0.32 | 0 | 0 | 0 | -0.17 | 0 | 1.82 | 55.56 | -0.33 | 0 | 10.44 | 33.79 | 2.85 | 14.92 | 2.99 | 17.72 | 0.58 | 18.37 | 0.02 | 0.0 | 65.74 | -15.4 |
| 2017 (6) | 2.37 | -37.14 | -4.84 | 0 | 4.25 | 0 | -0.04 | 0 | -2.47 | 0 | 1.17 | 290.0 | -0.02 | 0 | 7.80 | 287.92 | 2.48 | -23.69 | 2.54 | -11.81 | 0.49 | 2.08 | 0.02 | 0.0 | 77.70 | -30.33 |
| 2016 (5) | 3.77 | -5.75 | -2.37 | 0 | -1.25 | 0 | -0.05 | 0 | 1.4 | -59.89 | 0.3 | -75.0 | -0.75 | 0 | 2.01 | -76.99 | 3.25 | 27.95 | 2.88 | 18.52 | 0.48 | 9.09 | 0.02 | -66.67 | 111.54 | -18.3 |
| 2015 (4) | 4.0 | 330.11 | -0.51 | 0 | -1.71 | 0 | -0.03 | 0 | 3.49 | 0 | 1.2 | -16.08 | 0.01 | -94.44 | 8.74 | -25.74 | 2.54 | 46.82 | 2.43 | 44.64 | 0.44 | 25.71 | 0.06 | 200.0 | 136.52 | 200.93 |
| 2014 (3) | 0.93 | -19.83 | -1.16 | 0 | 0.37 | -50.67 | 0 | 0 | -0.23 | 0 | 1.43 | 11.72 | 0.18 | 0 | 11.77 | -11.18 | 1.73 | 1.17 | 1.68 | 14.29 | 0.35 | 45.83 | 0.02 | 100.0 | 45.37 | -32.73 |
| 2013 (2) | 1.16 | 0 | -1.73 | 0 | 0.75 | 0 | 0.01 | 0 | -0.57 | 0 | 1.28 | 0 | -0.05 | 0 | 13.25 | 0 | 1.71 | 0 | 1.47 | 0 | 0.24 | 0 | 0.01 | 0 | 67.44 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 22Q3 (20) | 0.26 | -59.38 | -78.51 | -0.33 | -1750.0 | 13.16 | -0.51 | -230.77 | 22.73 | -0.15 | 11.76 | -275.0 | -0.07 | -110.61 | -108.43 | 0.31 | -22.5 | 675.0 | -0.01 | -107.69 | 92.31 | 7.64 | -27.27 | 608.19 | 0.13 | 160.0 | -63.89 | 0.25 | 38.89 | -52.83 | 0.19 | 0.0 | -20.83 | 0 | 0 | 0 | 59.09 | -65.84 | -62.4 |
| 22Q2 (19) | 0.64 | 120.69 | 42.22 | 0.02 | 104.65 | 101.46 | 0.39 | 143.75 | -26.42 | -0.17 | -194.44 | 10.53 | 0.66 | 571.43 | 171.74 | 0.4 | 66.67 | -11.11 | 0.13 | 0 | -59.38 | 10.50 | 57.04 | -1.78 | 0.05 | -83.33 | -89.36 | 0.18 | -60.87 | -68.97 | 0.19 | -13.64 | -20.83 | 0 | 0 | 0 | 172.97 | 305.59 | 215.2 |
| 22Q1 (18) | 0.29 | -25.64 | -69.79 | -0.43 | 65.32 | 88.5 | 0.16 | -76.81 | 176.19 | 0.18 | 20.0 | 550.0 | -0.14 | 83.53 | 94.96 | 0.24 | 300.0 | 84.62 | 0 | 100.0 | 100.0 | 6.69 | 402.51 | 130.38 | 0.3 | -55.22 | -62.96 | 0.46 | -39.47 | -49.45 | 0.22 | -8.33 | -4.35 | 0 | 0 | 0 | 42.65 | 9.35 | -49.36 |
| 21Q4 (17) | 0.39 | -67.77 | -30.36 | -1.24 | -226.32 | -321.43 | 0.69 | 204.55 | -34.91 | 0.15 | 475.0 | 0 | -0.85 | -202.41 | -175.89 | 0.06 | 50.0 | -33.33 | -0.18 | -38.46 | -5.88 | 1.33 | 23.39 | -25.35 | 0.67 | 86.11 | -33.0 | 0.76 | 43.4 | -28.97 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0 | 39.00 | -75.18 | -8.77 |
| 21Q3 (16) | 1.21 | 168.89 | 24.74 | -0.38 | 72.26 | 44.12 | -0.66 | -224.53 | -160.0 | -0.04 | 78.95 | 42.86 | 0.83 | 190.22 | 186.21 | 0.04 | -91.11 | 0.0 | -0.13 | -140.62 | 0 | 1.08 | -89.91 | 24.8 | 0.36 | -23.4 | -55.0 | 0.53 | -8.62 | -40.45 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0 | 157.14 | 186.35 | 83.06 |
| 21Q2 (15) | 0.45 | -53.12 | -15.09 | -1.37 | 63.37 | -57.47 | 0.53 | 352.38 | 206.0 | -0.19 | -375.0 | -371.43 | -0.92 | 66.91 | -170.59 | 0.45 | 246.15 | 800.0 | 0.32 | 126.89 | 3300.0 | 10.69 | 268.35 | 814.96 | 0.47 | -41.98 | -39.74 | 0.58 | -36.26 | -36.26 | 0.24 | 4.35 | -4.0 | 0 | 0 | 0 | 54.88 | -34.83 | 20.11 |
| 21Q1 (14) | 0.96 | 71.43 | 24.68 | -3.74 | -767.86 | -285.57 | -0.21 | -119.81 | -231.25 | -0.04 | 0 | -113.79 | -2.78 | -348.21 | -1290.0 | 0.13 | 44.44 | -23.53 | -1.19 | -600.0 | 0 | 2.90 | 62.82 | -14.82 | 0.81 | -19.0 | -17.35 | 0.91 | -14.95 | -12.5 | 0.23 | -4.17 | -11.54 | 0 | 0 | 0 | 84.21 | 96.99 | 42.17 |
| 20Q4 (13) | 0.56 | -42.27 | -41.05 | 0.56 | 182.35 | 122.76 | 1.06 | -3.64 | 39.47 | 0 | 100.0 | -100.0 | 1.12 | 286.21 | 174.17 | 0.09 | 125.0 | -65.38 | -0.17 | 0 | 0 | 1.78 | 106.29 | -61.96 | 1.0 | 25.0 | -1.96 | 1.07 | 20.22 | -1.83 | 0.24 | 0.0 | -7.69 | 0 | 0 | 0 | 42.75 | -50.2 | -39.25 |
| 20Q3 (12) | 0.97 | 83.02 | 29.33 | -0.68 | 21.84 | 71.43 | 1.1 | 320.0 | 1671.43 | -0.07 | -200.0 | 22.22 | 0.29 | 185.29 | 117.79 | 0.04 | -20.0 | -77.78 | 0 | 100.0 | 100.0 | 0.86 | -26.05 | -76.05 | 0.8 | 2.56 | -10.11 | 0.89 | -2.2 | -9.18 | 0.24 | -4.0 | 0.0 | 0 | 0 | 0 | 85.84 | 87.88 | 39.63 |
| 20Q2 (11) | 0.53 | -31.17 | -62.14 | -0.87 | 10.31 | 60.99 | -0.5 | -412.5 | -161.73 | 0.07 | -75.86 | -12.5 | -0.34 | -70.0 | 59.04 | 0.05 | -70.59 | -88.89 | -0.01 | 0 | 66.67 | 1.17 | -65.71 | -88.01 | 0.78 | -20.41 | 20.0 | 0.91 | -12.5 | 24.66 | 0.25 | -3.85 | 13.64 | 0 | 0 | 0 | 45.69 | -22.86 | -69.0 |
| 20Q1 (10) | 0.77 | -18.95 | 2.67 | -0.97 | 60.57 | -38.57 | 0.16 | -78.95 | -44.83 | 0.29 | 222.22 | 1550.0 | -0.2 | 86.75 | -500.0 | 0.17 | -34.62 | -19.05 | 0 | 0 | 0 | 3.41 | -27.28 | -25.21 | 0.98 | -3.92 | 66.1 | 1.04 | -4.59 | 60.0 | 0.26 | 0.0 | 23.81 | 0 | 0 | 0 | 59.23 | -15.83 | -32.08 |
| 19Q4 (9) | 0.95 | 26.67 | 86.27 | -2.46 | -3.36 | -103.31 | 0.76 | 1185.71 | -12.64 | 0.09 | 200.0 | -40.0 | -1.51 | 7.36 | -115.71 | 0.26 | 44.44 | -68.29 | 0 | 100.0 | 100.0 | 4.68 | 29.87 | -72.29 | 1.02 | 14.61 | 39.73 | 1.09 | 11.22 | 36.25 | 0.26 | 8.33 | 52.94 | 0 | 0 | -100.0 | 70.37 | 14.47 | 36.6 |
| 19Q3 (8) | 0.75 | -46.43 | 59.57 | -2.38 | -6.73 | -155.91 | -0.07 | -108.64 | 94.7 | -0.09 | -212.5 | 70.0 | -1.63 | -96.39 | -254.35 | 0.18 | -60.0 | -30.77 | -0.07 | -133.33 | 0 | 3.61 | -62.97 | -37.15 | 0.89 | 36.92 | 27.14 | 0.98 | 34.25 | 28.95 | 0.24 | 9.09 | 41.18 | 0 | 0 | 100.0 | 61.48 | -58.28 | 20.33 |
| 19Q2 (7) | 1.4 | 86.67 | 211.11 | -2.23 | -218.57 | -555.1 | 0.81 | 179.31 | 102.5 | 0.08 | 500.0 | -38.46 | -0.83 | -1760.0 | -188.3 | 0.45 | 114.29 | 104.55 | -0.03 | 0 | -120.0 | 9.74 | 113.82 | 70.9 | 0.65 | 10.17 | 3.17 | 0.73 | 12.31 | 17.74 | 0.22 | 4.76 | 69.23 | 0 | 0 | -100.0 | 147.37 | 68.98 | 148.89 |
| 19Q1 (6) | 0.75 | 47.06 | -20.21 | -0.7 | 42.15 | 20.45 | 0.29 | -66.67 | 203.57 | -0.02 | -113.33 | -200.0 | 0.05 | 107.14 | -16.67 | 0.21 | -74.39 | -60.38 | 0 | 100.0 | 100.0 | 4.56 | -73.06 | -63.9 | 0.59 | -19.18 | -25.32 | 0.65 | -18.75 | -18.75 | 0.21 | 23.53 | 75.0 | 0 | -100.0 | 0 | 87.21 | 69.29 | -14.65 |
| 18Q4 (5) | 0.51 | 8.51 | -15.0 | -1.21 | -30.11 | -108.62 | 0.87 | 165.91 | 278.26 | 0.15 | 150.0 | 400.0 | -0.7 | -52.17 | -3600.0 | 0.82 | 215.38 | 192.86 | -0.33 | 0 | 0 | 16.91 | 194.58 | 136.7 | 0.73 | 4.29 | -2.67 | 0.8 | 5.26 | 9.59 | 0.17 | 0.0 | 30.77 | 0.02 | 300.0 | 0.0 | 51.52 | 0.84 | -24.44 |
| 18Q3 (4) | 0.47 | 4.44 | 0.0 | -0.93 | -289.8 | 0.0 | -1.32 | -430.0 | 0.0 | -0.3 | -330.77 | 0.0 | -0.46 | -148.94 | 0.0 | 0.26 | 18.18 | 0.0 | 0 | -100.0 | 0.0 | 5.74 | 0.7 | 0.0 | 0.7 | 11.11 | 0.0 | 0.76 | 22.58 | 0.0 | 0.17 | 30.77 | 0.0 | -0.01 | -200.0 | 0.0 | 51.09 | -13.72 | 0.0 |
| 18Q2 (3) | 0.45 | -52.13 | 0.0 | 0.49 | 155.68 | 0.0 | 0.4 | 242.86 | 0.0 | 0.13 | 550.0 | 0.0 | 0.94 | 1466.67 | 0.0 | 0.22 | -58.49 | 0.0 | 0.15 | 200.0 | 0.0 | 5.70 | -54.83 | 0.0 | 0.63 | -20.25 | 0.0 | 0.62 | -22.5 | 0.0 | 0.13 | 8.33 | 0.0 | 0.01 | 0 | 0.0 | 59.21 | -42.05 | 0.0 |
| 18Q1 (2) | 0.94 | 56.67 | 0.0 | -0.88 | -51.72 | 0.0 | -0.28 | -221.74 | 0.0 | 0.02 | 140.0 | 0.0 | 0.06 | 200.0 | 0.0 | 0.53 | 89.29 | 0.0 | -0.15 | 0 | 0.0 | 12.62 | 76.67 | 0.0 | 0.79 | 5.33 | 0.0 | 0.8 | 9.59 | 0.0 | 0.12 | -7.69 | 0.0 | 0 | -100.0 | 0.0 | 102.17 | 49.86 | 0.0 |
| 17Q4 (1) | 0.6 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.14 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 68.18 | 0.0 | 0.0 |
