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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 18Q4 (20) | -1.11 | -684.21 | 78.57 | -0.67 | 78.03 | -81.08 | 1.37 | 379.59 | 0 | 0.08 | 233.33 | 233.33 | -1.78 | 37.76 | 67.93 | 18.09 | 0 | 158.06 | 16.89 | 670.61 | 0 | 202.80 | 0 | 313.42 | -1.43 | -37.5 | -236.19 | -1.74 | -102.33 | -2585.71 | 1.71 | 23.91 | 21.28 | -0.04 | -200.0 | 0 | 0.00 | -100.0 | 100.0 |
| 18Q3 (19) | 0.19 | -94.43 | -94.71 | -3.05 | -212.13 | -7.39 | -0.49 | 47.87 | -157.89 | -0.06 | -200.0 | -160.0 | -2.86 | -146.66 | -481.33 | 0 | 100.0 | -100.0 | -2.96 | 78.75 | 0 | -0.00 | 100.0 | -100.0 | -1.04 | 31.13 | -1055.56 | -0.86 | 46.58 | -196.63 | 1.38 | -4.17 | -0.72 | 0.04 | 500.0 | 0 | 33.93 | 0 | -78.45 |
| 18Q2 (18) | 3.41 | 2335.71 | -68.48 | 2.72 | 129.34 | 234.65 | -0.94 | -4800.0 | -3233.33 | 0.06 | 250.0 | 0 | 6.13 | 167.14 | -30.34 | -9.94 | -200.0 | -615.03 | -13.93 | 0 | 0 | -115.31 | -248.03 | -1055.37 | -1.51 | -2920.0 | -164.53 | -1.61 | -600.0 | -189.94 | 1.44 | 1.41 | 9.09 | -0.01 | -200.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 18Q1 (17) | 0.14 | 102.7 | -95.83 | -9.27 | -2405.41 | -161.86 | 0.02 | 0 | 0 | -0.04 | 33.33 | -33.33 | -9.13 | -64.5 | -4972.22 | 9.94 | 41.8 | 202.13 | 0 | 0 | 0 | 77.90 | 58.8 | 409.78 | -0.05 | -104.76 | -100.77 | -0.23 | -428.57 | -104.67 | 1.42 | 0.71 | 12.7 | 0.01 | 0 | 0.0 | 11.67 | 103.33 | -78.51 |
| 17Q4 (16) | -5.18 | -244.29 | -184.92 | -0.37 | 86.97 | 95.34 | 0 | 100.0 | 100.0 | -0.06 | -160.0 | -185.71 | -5.55 | -840.0 | -201.63 | 7.01 | 153.07 | -1.41 | 0 | 0 | 0 | 49.06 | 97.64 | 32.88 | 1.05 | 1266.67 | -83.23 | 0.07 | -92.13 | -98.69 | 1.41 | 1.44 | 11.9 | 0 | 0 | 0 | -350.00 | -322.28 | -479.26 |
| 17Q3 (15) | 3.59 | -66.82 | -44.08 | -2.84 | -40.59 | 29.35 | -0.19 | -733.33 | 0 | 0.1 | 0 | 233.33 | 0.75 | -91.48 | -68.75 | 2.77 | 43.52 | -2.81 | 0 | 0 | 0 | 24.82 | 105.64 | 52.5 | -0.09 | -103.85 | -101.64 | 0.89 | -50.28 | -79.91 | 1.39 | 5.3 | 12.1 | 0 | 100.0 | 0 | 157.46 | -54.89 | 39.06 |
| 17Q2 (14) | 10.82 | 222.02 | 207.39 | -2.02 | 42.94 | -13.48 | 0.03 | 0 | 112.0 | 0 | 100.0 | -100.0 | 8.8 | 4988.89 | 405.75 | 1.93 | -41.34 | -1.03 | 0 | 0 | 0 | 12.07 | -21.01 | 7.76 | 2.34 | -64.17 | -57.3 | 1.79 | -63.62 | -60.57 | 1.32 | 4.76 | 5.6 | -0.01 | -200.0 | 0.0 | 349.03 | 543.01 | 473.13 |
| 17Q1 (13) | 3.36 | -44.92 | -30.15 | -3.54 | 55.42 | -178.74 | 0 | 100.0 | 0 | -0.03 | -142.86 | 95.71 | -0.18 | 90.22 | -105.08 | 3.29 | -53.73 | 0 | 0 | 0 | 100.0 | 15.28 | -58.61 | 0 | 6.53 | 4.31 | 0 | 4.92 | -8.04 | 0 | 1.26 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 54.28 | -41.18 | -85.67 |
| 16Q4 (12) | 6.1 | -4.98 | -11.08 | -7.94 | -97.51 | -142.81 | -7.43 | 0 | 0 | 0.07 | 133.33 | -94.07 | -1.84 | -176.67 | -151.25 | 7.11 | 149.47 | 0 | 0 | 0 | -100.0 | 36.92 | 126.81 | 0 | 6.26 | 14.03 | 0 | 5.35 | 20.77 | 0 | 1.26 | 1.61 | 13.51 | 0 | 0 | 0 | 92.28 | -18.5 | -85.07 |
| 16Q3 (11) | 6.42 | 82.39 | 4.05 | -4.02 | -125.84 | 0.25 | 0 | 100.0 | 0 | 0.03 | -25.0 | -94.64 | 2.4 | 37.93 | 12.15 | 2.85 | 46.15 | 0 | 0 | 0 | 0 | 16.28 | 45.32 | 0 | 5.49 | 0.18 | 0 | 4.43 | -2.42 | 0 | 1.24 | -0.8 | 20.39 | 0 | 100.0 | 100.0 | 113.23 | 85.92 | -81.65 |
| 16Q2 (10) | 3.52 | -26.82 | -31.91 | -1.78 | -40.16 | 1.66 | -0.25 | 0 | 0 | 0.04 | 105.71 | -96.26 | 1.74 | -50.85 | -48.21 | 1.95 | 0 | 0 | 0 | 100.0 | 100.0 | 11.20 | 0 | 0 | 5.48 | 0 | 0 | 4.54 | 0 | 0 | 1.25 | -0.79 | 0 | -0.01 | -200.0 | 0 | 60.90 | -83.92 | 0 |
| 16Q1 (9) | 4.81 | -29.88 | -10.93 | -1.27 | 61.16 | 84.32 | 0 | 0 | 0 | -0.7 | -159.32 | -305.88 | 3.54 | -1.39 | 231.11 | 0 | 0 | 0 | -0.01 | -114.29 | -103.33 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.26 | 13.51 | 0 | 0.01 | 0 | 0 | 378.74 | -38.72 | 0 |
| 15Q4 (8) | 6.86 | 11.18 | 10.29 | -3.27 | 18.86 | 77.69 | 0 | 0 | 0 | 1.18 | 110.71 | 166.67 | 3.59 | 67.76 | 142.54 | 0 | 0 | 0 | 0.07 | 0 | 126.92 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.11 | 7.77 | 0 | 0 | 100.0 | 0 | 618.02 | 0.16 | 0 |
| 15Q3 (7) | 6.17 | 19.34 | 4.93 | -4.03 | -122.65 | 23.67 | 0 | 0 | 0 | 0.56 | -47.66 | -26.32 | 2.14 | -36.31 | 256.67 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.03 | 0 | 0 | -0.03 | 0 | 0 | 617.00 | 0 | 0 |
| 15Q2 (6) | 5.17 | -4.26 | 271.94 | -1.81 | 77.65 | 75.96 | 0 | 0 | 0 | 1.07 | 214.71 | 176.98 | 3.36 | 224.44 | 154.72 | 0 | 0 | 0 | -0.27 | -190.0 | -150.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 15Q1 (5) | 5.4 | -13.18 | 122.22 | -8.1 | 44.75 | -113.72 | 0 | 0 | 0 | 0.34 | 119.21 | 3500.0 | -2.7 | 68.01 | -98.53 | 0 | 0 | 0 | 0.3 | 215.38 | 650.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q4 (4) | 6.22 | 5.78 | 0.0 | -14.66 | -177.65 | 0.0 | 0 | 0 | 0.0 | -1.77 | -332.89 | 0.0 | -8.44 | -1506.67 | 0.0 | 0 | 0 | 0.0 | -0.26 | 50.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 14Q3 (3) | 5.88 | 323.02 | 0.0 | -5.28 | 29.88 | 0.0 | 0 | 0 | 0.0 | 0.76 | 154.68 | 0.0 | 0.6 | 109.77 | 0.0 | 0 | 0 | 0.0 | -0.52 | -196.3 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 14Q2 (2) | 1.39 | -42.8 | 0.0 | -7.53 | -98.68 | 0.0 | 0 | 0 | 0.0 | -1.39 | -13800.0 | 0.0 | -6.14 | -351.47 | 0.0 | 0 | 0 | 0.0 | 0.54 | 1250.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 14Q1 (1) | 2.43 | 0.0 | 0.0 | -3.79 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -1.36 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
