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) | 15.66 | -11.72 | -7.39 | 0 | -7.7 | 0 | 1.19 | 183.33 | 8.27 | -46.4 | 2.43 | 16.83 | -0.37 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.4 | -3.95 | 0.11 | 0.0 | 446.15 | -8.2 |
| 2020 (9) | 17.74 | 133.73 | -2.31 | 0 | -9.6 | 0 | 0.42 | 0 | 15.43 | 77.76 | 2.08 | 76.27 | -0.28 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.54 | -8.05 | 0.11 | -15.38 | 486.03 | 756.79 |
| 2019 (8) | 7.59 | 45.4 | 1.09 | -33.94 | -6.89 | 0 | -0.63 | 0 | 8.68 | 26.35 | 1.18 | 49.37 | 0.07 | 75.0 | 0.86 | 61.79 | 8.5 | -12.91 | 9.4 | 39.26 | 3.85 | 0.0 | 0.13 | -7.14 | 56.73 | 16.71 |
| 2018 (7) | 5.22 | -44.29 | 1.65 | 0 | -8.75 | 0 | 0.18 | 0 | 6.87 | -25.24 | 0.79 | -62.38 | 0.04 | 33.33 | 0.53 | -57.59 | 9.76 | -34.01 | 6.75 | -40.16 | 3.85 | -2.28 | 0.14 | -17.65 | 48.60 | -20.17 |
| 2017 (6) | 9.37 | -55.99 | -0.18 | 0 | -10.36 | 0 | -0.34 | 0 | 9.19 | -31.72 | 2.1 | -76.24 | 0.03 | -62.5 | 1.25 | -72.23 | 14.79 | -30.82 | 11.28 | -27.46 | 3.94 | 6.49 | 0.17 | 6.25 | 60.88 | -44.49 |
| 2016 (5) | 21.29 | 35.95 | -7.83 | 0 | -11.76 | 0 | -0.24 | 0 | 13.46 | 83.63 | 8.84 | -8.01 | 0.08 | -52.94 | 4.51 | 8.51 | 21.38 | -8.4 | 15.55 | -15.95 | 3.7 | -3.39 | 0.16 | 0.0 | 109.69 | 57.52 |
| 2015 (4) | 15.66 | -30.92 | -8.33 | 0 | -12.86 | 0 | 0.84 | 90.91 | 7.33 | -58.94 | 9.61 | 76.65 | 0.17 | 0 | 4.16 | 82.6 | 23.34 | -13.2 | 18.5 | -8.51 | 3.83 | 7.89 | 0.16 | 33.33 | 69.63 | -26.62 |
| 2014 (3) | 22.67 | -1.0 | -4.82 | 0 | -10.92 | 0 | 0.44 | -66.67 | 17.85 | 22.51 | 5.44 | 13.81 | -0.11 | 0 | 2.28 | -5.08 | 26.89 | 29.59 | 20.22 | 18.04 | 3.55 | 14.15 | 0.12 | 50.0 | 94.89 | -15.8 |
| 2013 (2) | 22.9 | 4.71 | -8.33 | 0 | -7.83 | 0 | 1.32 | 230.0 | 14.57 | 2.75 | 4.78 | -39.8 | -0.02 | 0 | 2.40 | -50.27 | 20.75 | 101.07 | 17.13 | 127.79 | 3.11 | 30.13 | 0.08 | -60.0 | 112.70 | -47.9 |
| 2012 (1) | 21.87 | 0 | -7.69 | 0 | -9.12 | 0 | 0.4 | 0 | 14.18 | 0 | 7.94 | 0 | -0.01 | 0 | 4.83 | 0 | 10.32 | 0 | 7.52 | 0 | 2.39 | 0 | 0.2 | 0 | 216.32 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q4 (20) | 3.29 | -75.67 | -10.6 | -5.43 | -944.23 | -1334.09 | -0.83 | 88.24 | -93.02 | 0.16 | -46.67 | 100.0 | -2.14 | -116.46 | -151.94 | 0.71 | 82.05 | 14.52 | -0.05 | -66.67 | 81.48 | 1.52 | 82.21 | 10.34 | 1.25 | -61.42 | -58.33 | 0.69 | -67.91 | -79.22 | 0.84 | 0.0 | -6.67 | 0.03 | 0.0 | 0.0 | 210.90 | -52.89 | 143.56 |
| 21Q3 (19) | 13.52 | 114.94 | 218.87 | -0.52 | 53.98 | -26.83 | -7.06 | -3815.79 | 20.32 | 0.3 | 0.0 | -31.82 | 13.0 | 151.94 | 239.43 | 0.39 | -48.68 | -48.68 | -0.03 | 72.73 | -50.0 | 0.84 | -49.27 | -53.44 | 3.24 | -2.99 | -14.29 | 2.15 | -20.96 | -51.36 | 0.84 | 0.0 | -4.55 | 0.03 | 0.0 | 0.0 | 447.68 | 155.51 | 462.77 |
| 21Q2 (18) | 6.29 | 184.66 | -33.01 | -1.13 | -276.67 | -36.14 | 0.19 | 0 | 533.33 | 0.3 | -31.82 | 275.0 | 5.16 | 166.75 | -39.72 | 0.76 | 33.33 | 72.73 | -0.11 | 42.11 | -650.0 | 1.65 | 8.94 | 40.04 | 3.34 | 14.38 | -6.18 | 2.72 | 24.77 | -30.26 | 0.84 | -3.45 | -2.33 | 0.03 | 0.0 | 0.0 | 175.21 | 172.63 | -10.62 |
| 21Q1 (17) | -7.43 | -301.9 | -1827.91 | -0.3 | -168.18 | 80.0 | 0 | 100.0 | 100.0 | 0.44 | 450.0 | 344.44 | -7.73 | -287.62 | -622.43 | 0.57 | -8.06 | 119.23 | -0.19 | 29.63 | -2000.0 | 1.51 | 9.57 | 65.95 | 2.92 | -2.67 | 24.79 | 2.18 | -34.34 | 49.32 | 0.87 | -3.33 | -4.4 | 0.03 | 0.0 | 0.0 | -241.23 | -378.6 | -1446.42 |
| 20Q4 (16) | 3.68 | -13.21 | -10.68 | 0.44 | 207.32 | 163.77 | -0.43 | 95.15 | -4.88 | 0.08 | -81.82 | 128.57 | 4.12 | 7.57 | 20.12 | 0.62 | -18.42 | 51.22 | -0.27 | -1250.0 | -1000.0 | 1.38 | -23.11 | 25.84 | 3.0 | -20.63 | 13.21 | 3.32 | -24.89 | 59.62 | 0.9 | 2.27 | -7.22 | 0.03 | 0.0 | 0.0 | 86.59 | 8.85 | -35.27 |
| 20Q3 (15) | 4.24 | -54.85 | -33.23 | -0.41 | 50.6 | -122.16 | -8.86 | -29633.33 | -20.38 | 0.44 | 450.0 | 438.46 | 3.83 | -55.26 | -53.29 | 0.76 | 72.73 | 90.0 | -0.02 | -200.0 | -300.0 | 1.79 | 52.57 | 60.25 | 3.78 | 6.18 | 44.27 | 4.42 | 13.33 | -11.24 | 0.88 | 2.33 | -8.33 | 0.03 | 0.0 | 0.0 | 79.55 | -59.42 | -25.21 |
| 20Q2 (14) | 9.39 | 2083.72 | 17.96 | -0.83 | 44.67 | -194.32 | 0.03 | 109.09 | -93.33 | 0.08 | 144.44 | 125.81 | 8.56 | 900.0 | -3.17 | 0.44 | 69.23 | 175.0 | 0.02 | 100.0 | -80.0 | 1.18 | 29.1 | 137.79 | 3.56 | 52.14 | 201.69 | 3.9 | 167.12 | 302.06 | 0.86 | -5.49 | -9.47 | 0.03 | 0.0 | 0.0 | 196.03 | 994.14 | -51.98 |
| 20Q1 (13) | 0.43 | -89.56 | 103.97 | -1.5 | -117.39 | -57.89 | -0.33 | 19.51 | -176.74 | -0.18 | 35.71 | -300.0 | -1.07 | -131.2 | 90.92 | 0.26 | -36.59 | 23.81 | 0.01 | -66.67 | 114.29 | 0.91 | -16.91 | 37.83 | 2.34 | -11.7 | 14.15 | 1.46 | -29.81 | 7.35 | 0.91 | -6.19 | -6.19 | 0.03 | 0.0 | 0.0 | 17.92 | -86.61 | 103.9 |
| 19Q4 (12) | 4.12 | -35.12 | -76.85 | -0.69 | -137.3 | -200.0 | -0.41 | 94.43 | -20.59 | -0.28 | -115.38 | -1300.0 | 3.43 | -58.17 | -81.45 | 0.41 | 2.5 | 127.78 | 0.03 | 200.0 | -25.0 | 1.10 | -2.08 | 111.87 | 2.65 | 1.15 | 92.03 | 2.08 | -58.23 | 144.71 | 0.97 | 1.04 | 2.11 | 0.03 | 0.0 | 0.0 | 133.77 | 25.76 | -86.25 |
| 19Q3 (11) | 6.35 | -20.23 | 58.35 | 1.85 | 110.23 | 0 | -7.36 | -1735.56 | 4.17 | -0.13 | 58.06 | 13.33 | 8.2 | -7.24 | 104.49 | 0.4 | 150.0 | -4.76 | 0.01 | -90.0 | -94.12 | 1.12 | 126.41 | -7.24 | 2.62 | 122.03 | 27.18 | 4.98 | 413.4 | 211.25 | 0.96 | 1.05 | 4.35 | 0.03 | 0.0 | 0.0 | 106.37 | -73.94 | -32.36 |
| 19Q2 (10) | 7.96 | 173.5 | 195.91 | 0.88 | 192.63 | 158.82 | 0.45 | 4.65 | 168.18 | -0.31 | -444.44 | -116.4 | 8.84 | 175.04 | 191.75 | 0.16 | -23.81 | 433.33 | 0.1 | 242.86 | 150.0 | 0.49 | -25.18 | 518.92 | 1.18 | -42.44 | -56.62 | 0.97 | -28.68 | 38.57 | 0.95 | -2.06 | -4.04 | 0.03 | 0.0 | -25.0 | 408.21 | 188.95 | 162.53 |
| 19Q1 (9) | -10.83 | -160.84 | 43.8 | -0.95 | -237.68 | -253.23 | 0.43 | 226.47 | 714.29 | 0.09 | 550.0 | 105.84 | -11.78 | -163.71 | 36.84 | 0.21 | 16.67 | 31.25 | -0.07 | -275.0 | 66.67 | 0.66 | 27.72 | 71.5 | 2.05 | 48.55 | -43.06 | 1.36 | 60.0 | -62.22 | 0.97 | 2.11 | -2.02 | 0.03 | 0.0 | -25.0 | -458.90 | -147.18 | -10.26 |
| 18Q4 (8) | 17.8 | 343.89 | 3.43 | 0.69 | 0 | 666.67 | -0.34 | 95.57 | 43.33 | -0.02 | 86.67 | 84.62 | 18.49 | 361.1 | 6.88 | 0.18 | -57.14 | -84.62 | 0.04 | -76.47 | 33.33 | 0.52 | -57.13 | -83.69 | 1.38 | -33.01 | -4.83 | 0.85 | -46.88 | -44.44 | 0.95 | 3.26 | -1.04 | 0.03 | 0.0 | -25.0 | 972.68 | 518.54 | 42.99 |
| 18Q3 (7) | 4.01 | 49.07 | 150.62 | 0 | -100.0 | 100.0 | -7.68 | -1063.64 | 17.06 | -0.15 | -107.94 | -1400.0 | 4.01 | 32.34 | 1079.41 | 0.42 | 1300.0 | 44.83 | 0.17 | 325.0 | 466.67 | 1.21 | 1410.7 | 78.89 | 2.06 | -24.26 | -43.56 | 1.6 | 128.57 | -39.16 | 0.92 | -7.07 | -7.07 | 0.03 | -25.0 | -25.0 | 157.25 | 1.13 | 259.72 |
| 18Q2 (6) | 2.69 | 113.96 | 311.81 | 0.34 | -45.16 | -48.48 | -0.66 | -842.86 | -43.48 | 1.89 | 222.73 | 2262.5 | 3.03 | 116.25 | 596.72 | 0.03 | -81.25 | -90.0 | 0.04 | 119.05 | -69.23 | 0.08 | -79.27 | -87.69 | 2.72 | -24.44 | -43.1 | 0.7 | -80.56 | -79.17 | 0.99 | 0.0 | -1.98 | 0.04 | 0.0 | 0.0 | 155.49 | 137.36 | 639.93 |
| 18Q1 (5) | -19.27 | -211.97 | -136.15 | 0.62 | 588.89 | 87.88 | -0.07 | 88.33 | -75.0 | -1.54 | -1084.62 | -470.37 | -18.65 | -207.8 | -138.19 | 0.16 | -86.32 | -54.29 | -0.21 | -800.0 | -31.25 | 0.39 | -87.85 | -54.29 | 3.6 | 148.28 | -26.68 | 3.6 | 135.29 | -4.0 | 0.99 | 3.12 | 0.0 | 0.04 | 0.0 | 0.0 | -416.20 | -161.18 | -143.8 |
| 17Q4 (4) | 17.21 | 975.62 | 0.0 | 0.09 | 107.14 | 0.0 | -0.6 | 93.52 | 0.0 | -0.13 | -1200.0 | 0.0 | 17.3 | 4988.24 | 0.0 | 1.17 | 303.45 | 0.0 | 0.03 | 0.0 | 0.0 | 3.17 | 370.09 | 0.0 | 1.45 | -60.27 | 0.0 | 1.53 | -41.83 | 0.0 | 0.96 | -3.03 | 0.0 | 0.04 | 0.0 | 0.0 | 680.24 | 1456.04 | 0.0 |
| 17Q3 (3) | 1.6 | 225.98 | 0.0 | -1.26 | -290.91 | 0.0 | -9.26 | -1913.04 | 0.0 | -0.01 | -112.5 | 0.0 | 0.34 | 155.74 | 0.0 | 0.29 | -3.33 | 0.0 | 0.03 | -76.92 | 0.0 | 0.68 | 3.96 | 0.0 | 3.65 | -23.64 | 0.0 | 2.63 | -21.73 | 0.0 | 0.99 | -1.98 | 0.0 | 0.04 | 0.0 | 0.0 | 43.72 | 251.8 | 0.0 |
| 17Q2 (2) | -1.27 | 84.44 | 0.0 | 0.66 | 100.0 | 0.0 | -0.46 | -1050.0 | 0.0 | 0.08 | 129.63 | 0.0 | -0.61 | 92.21 | 0.0 | 0.3 | -14.29 | 0.0 | 0.13 | 181.25 | 0.0 | 0.65 | -23.01 | 0.0 | 4.78 | -2.65 | 0.0 | 3.36 | -10.4 | 0.0 | 1.01 | 2.02 | 0.0 | 0.04 | 0.0 | 0.0 | -28.80 | 83.13 | 0.0 |
| 17Q1 (1) | -8.16 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | -7.83 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 4.91 | 0.0 | 0.0 | 3.75 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -170.71 | 0.0 | 0.0 |
