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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 17Q4 (20) | -5.19 | -1026.79 | -1159.18 | 0 | 100.0 | -100.0 | 0.16 | -48.39 | -69.81 | 0.01 | 0 | 0.0 | -5.19 | -1043.64 | -481.62 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | -0.21 | -31.25 | 61.82 | -0.31 | -416.67 | 27.91 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 17Q3 (19) | 0.56 | 216.67 | 833.33 | -0.01 | -103.33 | -104.35 | 0.31 | -35.42 | -76.52 | 0 | -100.0 | 100.0 | 0.55 | 405.56 | 89.66 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | -0.16 | -60.0 | -60.0 | -0.06 | -50.0 | 70.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 17Q2 (18) | -0.48 | 42.86 | -229.73 | 0.3 | -67.39 | 193.75 | 0.48 | -59.32 | -14.29 | 0.02 | 100.0 | 100.0 | -0.18 | -325.0 | -460.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.1 | -100.0 | -66.67 | -0.04 | 90.24 | 50.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 17Q1 (17) | -0.84 | -271.43 | -170.97 | 0.92 | 5.75 | 0 | 1.18 | 122.64 | 0 | 0.01 | 0.0 | 0 | 0.08 | -94.12 | 125.81 | 0.13 | 0 | 0 | 0 | 100.0 | 0 | 23.64 | 0 | 0 | -0.05 | 90.91 | 0 | -0.41 | 4.65 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 16Q4 (16) | 0.49 | 716.67 | 63.33 | 0.87 | 278.26 | 178.38 | 0.53 | -59.85 | 0 | 0.01 | 200.0 | -98.04 | 1.36 | 368.97 | 267.9 | 0 | 0 | 0 | -0.12 | -71.43 | 89.19 | -0.00 | 0 | 0 | -0.55 | -450.0 | 0 | -0.43 | -115.0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 16Q3 (15) | 0.06 | -83.78 | -88.0 | 0.23 | 171.88 | 118.4 | 1.32 | 135.71 | 0 | -0.01 | -200.0 | 87.5 | 0.29 | 480.0 | 138.67 | 0 | -100.0 | 0 | -0.07 | 0 | 94.4 | -0.00 | -100.0 | 0 | -0.1 | -66.67 | 0 | -0.2 | -150.0 | 0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 16Q2 (14) | 0.37 | 219.35 | 232.14 | -0.32 | 0 | 0 | 0.56 | 0 | 0 | 0.01 | 0 | -92.86 | 0.05 | 116.13 | 117.86 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.14 | 0 | 0 | -0.06 | 0 | 0 | -0.08 | 0 | 0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 16Q1 (13) | -0.31 | -203.33 | -1450.0 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.31 | 61.73 | -1450.0 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | -1550.00 | -203.33 | 0 |
| 15Q4 (12) | 0.3 | -40.0 | 128.85 | -1.11 | 11.2 | 0 | 0 | 0 | 0 | 0.51 | 737.5 | 186.44 | -0.81 | -8.0 | 22.12 | 0 | 0 | 0 | -1.11 | 11.2 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 0 | 0 | 0 | 0 | 1500.00 | -10.0 | 0 |
| 15Q3 (11) | 0.5 | 278.57 | -7.41 | -1.25 | 0 | -12400.0 | 0 | 0 | 0 | -0.08 | -157.14 | -166.67 | -0.75 | -167.86 | -241.51 | 0 | 0 | 0 | -1.25 | 0 | -12400.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 1666.67 | 0 | 0 |
| 15Q2 (10) | -0.28 | -1300.0 | 26.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | 1300.0 | -22.22 | -0.28 | -1300.0 | 26.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 15Q1 (9) | -0.02 | 98.08 | -103.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 101.69 | 108.33 | -0.02 | 98.08 | -103.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q4 (8) | -1.04 | -292.59 | -1255.56 | 0 | 100.0 | 0 | 0 | 0 | 0 | -0.59 | -1866.67 | -1280.0 | -1.04 | -296.23 | -1255.56 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q3 (7) | 0.54 | 242.11 | 390.91 | -0.01 | 0 | 0 | 0 | 0 | 0 | -0.03 | -116.67 | 72.73 | 0.53 | 239.47 | 381.82 | 0 | 0 | 0 | -0.01 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q2 (6) | -0.38 | -157.58 | -146.91 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0.18 | 250.0 | 800.0 | -0.38 | -157.58 | -147.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q1 (5) | 0.66 | 633.33 | 1200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.12 | -340.0 | -1300.0 | 0.66 | 633.33 | 1200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 13Q4 (4) | 0.09 | -18.18 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.05 | 145.45 | 0.0 | 0.09 | -18.18 | 0.0 | 0 | 0 | 0.0 | 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 | 0.00 | 0 | 0.0 |
| 13Q3 (3) | 0.11 | -86.42 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | -0.11 | -650.0 | 0.0 | 0.11 | -86.25 | 0.0 | 0 | 0 | 0.0 | 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 | 0.00 | 0 | 0.0 |
| 13Q2 (2) | 0.81 | 1450.0 | 0.0 | -0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.02 | 100.0 | 0.0 | 0.8 | 1433.33 | 0.0 | 0 | 0 | 0.0 | 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 | 0.00 | 0 | 0.0 |
| 13Q1 (1) | -0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 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 |
