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) | 141.62 | 48.9 | -8.02 | -16.06 | 59.07 | 73.33 | -45.75 | 58.91 | 50.52 | -3.56 | -211.25 | 77.24 | 125.56 | 124.74 | 33.94 | 48.02 | -11.94 | -24.06 | -1.85 | -18600.0 | -537.93 | 5.72 | -22.54 | -30.26 | 77.07 | 9.04 | -5.24 | 62.46 | -1.42 | -21.5 | 73.07 | 1.15 | 0.55 | 1.14 | 0.88 | -4.2 | 103.62 | 48.97 | 3.27 |
| 17Q3 (19) | 95.11 | 24.02 | -26.28 | -39.24 | -19.31 | 53.87 | -111.35 | -162.37 | -2012.9 | 3.2 | 105.71 | 144.82 | 55.87 | 27.56 | 27.15 | 54.53 | -26.11 | -26.49 | 0.01 | -88.89 | -98.78 | 7.38 | -33.96 | -27.58 | 70.68 | 35.51 | -4.97 | 63.36 | -19.15 | 15.16 | 72.24 | 2.18 | -0.39 | 1.13 | -3.42 | -8.13 | 69.56 | 36.27 | -30.57 |
| 17Q2 (18) | 76.69 | -52.33 | -21.73 | -32.89 | 54.74 | 64.08 | -42.44 | -772.58 | 47.02 | -56.04 | -234.17 | -1336.92 | 43.8 | -50.35 | 583.31 | 73.8 | 4.46 | -6.19 | 0.09 | 200.0 | 106.87 | 11.18 | 5.29 | -11.06 | 52.16 | -0.23 | -12.06 | 78.37 | 205.06 | 82.17 | 70.7 | -1.06 | -1.83 | 1.17 | 2.63 | -25.48 | 51.04 | -68.82 | -39.25 |
| 17Q1 (17) | 160.89 | 4.5 | 14.81 | -72.67 | -20.67 | 62.68 | 6.31 | 106.82 | 119.1 | -16.77 | -7.23 | -539.01 | 88.22 | -5.89 | 261.55 | 70.65 | 11.73 | 38.37 | 0.03 | 110.34 | 102.34 | 10.62 | 29.49 | 29.68 | 52.28 | -35.72 | 0.42 | 25.69 | -67.71 | -33.82 | 71.46 | -1.67 | -1.31 | 1.14 | -4.2 | 4.59 | 163.69 | 63.13 | 31.2 |
| 16Q4 (16) | 153.96 | 19.34 | -33.77 | -60.22 | 29.21 | -6.4 | -92.47 | -1654.65 | 0 | -15.64 | -119.05 | -163.97 | 93.74 | 113.34 | -46.69 | 63.23 | -14.76 | 0 | -0.29 | -135.37 | -101.95 | 8.20 | -19.56 | 0 | 81.33 | 9.34 | 0 | 79.57 | 44.62 | 0 | 72.67 | 0.21 | 1.1 | 1.19 | -3.25 | -24.68 | 100.35 | 0.16 | -68.29 |
| 16Q3 (15) | 129.01 | 31.67 | 20.17 | -85.07 | 7.1 | 78.96 | -5.27 | 93.42 | 0 | -7.14 | -83.08 | -123.13 | 43.94 | 585.49 | 114.8 | 74.18 | -5.71 | 0 | 0.82 | 162.6 | 104.29 | 10.19 | -18.9 | 0 | 74.38 | 25.41 | 0 | 55.02 | 27.89 | 0 | 72.52 | 0.69 | -0.26 | 1.23 | -21.66 | -17.45 | 100.19 | 19.24 | -30.76 |
| 16Q2 (14) | 97.98 | -30.08 | 29.93 | -91.57 | 52.98 | 7.28 | -80.1 | -142.51 | 0 | -3.9 | -202.09 | 34.12 | 6.41 | 111.74 | 127.45 | 78.67 | 54.07 | 0 | -1.31 | -2.34 | -177.98 | 12.57 | 53.51 | 0 | 59.31 | 13.93 | 0 | 43.02 | 10.82 | 0 | 72.02 | -0.54 | 0 | 1.57 | 44.04 | 0 | 84.02 | -32.65 | 0 |
| 16Q1 (13) | 140.13 | -39.72 | -12.56 | -194.74 | -244.06 | -163.48 | -33.03 | 0 | 0 | 3.82 | -84.38 | 961.11 | -54.61 | -131.05 | -163.24 | 51.06 | 0 | 0 | -1.28 | -108.63 | 38.46 | 8.19 | 0 | 0 | 52.06 | 0 | 0 | 38.82 | 0 | 0 | 72.41 | 0.74 | 0 | 1.09 | -31.01 | 0 | 124.76 | -60.57 | 0 |
| 15Q4 (12) | 232.45 | 116.51 | 80.49 | -56.6 | 86.0 | 33.27 | 0 | 0 | 0 | 24.45 | -20.8 | -46.49 | 175.85 | 159.23 | 299.93 | 0 | 0 | 0 | 14.84 | 177.57 | 1152.48 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 71.88 | -1.14 | 0 | 1.58 | 6.04 | 0 | 316.43 | 118.7 | 0 |
| 15Q3 (11) | 107.36 | 42.37 | 8.34 | -404.25 | -309.33 | -134.82 | 0 | 0 | 0 | 30.87 | 621.45 | 495.95 | -296.89 | -1171.48 | -306.42 | 0 | 0 | 0 | -19.13 | -1238.69 | -344.88 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 72.71 | 0 | 0 | 1.49 | 0 | 0 | 144.69 | 0 | 0 |
| 15Q2 (10) | 75.41 | -52.95 | -23.9 | -98.76 | -33.62 | -2.98 | 0 | 0 | 0 | -5.92 | -1744.44 | -359.65 | -23.35 | -127.04 | -831.97 | 0 | 0 | 0 | 1.68 | 180.77 | 128.77 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 15Q1 (9) | 160.26 | 24.44 | 21.7 | -73.91 | 12.86 | -109.32 | 0 | 0 | 0 | 0.36 | -99.21 | -98.62 | 86.35 | 96.38 | -10.4 | 0 | 0 | 0 | -2.08 | -47.52 | -121.28 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q4 (8) | 128.79 | 29.96 | 3.8 | -84.82 | 50.73 | -3.11 | 0 | 0 | 0 | 45.69 | 782.05 | 145.91 | 43.97 | 160.19 | 5.17 | 0 | 0 | 0 | -1.41 | 67.21 | -170.5 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q3 (7) | 99.1 | 0.01 | 13.14 | -172.15 | -79.51 | -108.06 | 0 | 0 | 0 | 5.18 | 127.19 | 236.32 | -73.05 | -2389.97 | -1606.19 | 0 | 0 | 0 | -4.3 | 26.37 | -33.96 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q2 (6) | 99.09 | -24.75 | -14.26 | -95.9 | -171.59 | -21.15 | 0 | 0 | 0 | 2.28 | -91.23 | -40.31 | 3.19 | -96.69 | -91.24 | 0 | 0 | 0 | -5.84 | -521.28 | -430.91 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q1 (5) | 131.68 | 6.13 | 53.6 | -35.31 | 57.08 | 35.92 | 0 | 0 | 0 | 26.01 | 39.99 | 1179.25 | 96.37 | 130.5 | 214.63 | 0 | 0 | 0 | -0.94 | -147.0 | 48.63 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 13Q4 (4) | 124.07 | 41.65 | 0.0 | -82.26 | 0.58 | 0.0 | 0 | 0 | 0.0 | 18.58 | 588.95 | 0.0 | 41.81 | 762.06 | 0.0 | 0 | 0 | 0.0 | 2.0 | 162.31 | 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) | 87.59 | -24.21 | 0.0 | -82.74 | -4.52 | 0.0 | 0 | 0 | 0.0 | -3.8 | -199.48 | 0.0 | 4.85 | -86.68 | 0.0 | 0 | 0 | 0.0 | -3.21 | -191.82 | 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) | 115.57 | 34.81 | 0.0 | -79.16 | -43.67 | 0.0 | 0 | 0 | 0.0 | 3.82 | 258.51 | 0.0 | 36.41 | 18.87 | 0.0 | 0 | 0 | 0.0 | -1.1 | 39.89 | 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) | 85.73 | 0.0 | 0.0 | -55.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -2.41 | 0.0 | 0.0 | 30.63 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.83 | 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 |
