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) | 63.12 | 10.76 | -12.04 | -22.16 | 40.04 | 35.49 | -4.27 | 93.14 | -126.86 | -9.41 | -1189.04 | -321.41 | 40.96 | 104.49 | 9.49 | 23.06 | -35.71 | -32.89 | 0 | 0 | 0 | 10.66 | -34.73 | -31.16 | 23.2 | -15.36 | -23.73 | 14.89 | -34.03 | -47.37 | 38.0 | 2.84 | 16.1 | 0.41 | -8.89 | -48.1 | 118.42 | 24.62 | 2.0 |
| 17Q3 (19) | 56.99 | 28.38 | -4.67 | -36.96 | -2.07 | 19.09 | -62.25 | -1340.04 | 5.94 | -0.73 | -40.38 | -14.06 | 20.03 | 144.87 | 42.06 | 35.87 | -3.13 | -27.52 | 0 | 0 | 0 | 16.34 | -9.88 | -27.52 | 27.41 | 46.19 | -8.17 | 22.57 | 4.59 | -16.16 | 36.95 | 4.73 | 13.9 | 0.45 | -18.18 | -48.86 | 95.03 | 22.9 | -4.24 |
| 17Q2 (18) | 44.39 | 50.73 | 33.58 | -36.21 | -27.86 | 6.36 | 5.02 | 164.19 | 300.8 | -0.52 | 95.56 | -420.0 | 8.18 | 623.89 | 250.37 | 37.03 | 10.97 | -3.29 | 0 | -100.0 | 0 | 18.13 | 6.22 | 2.65 | 18.75 | 7.76 | -34.69 | 21.58 | 116.45 | -23.18 | 35.28 | 4.01 | 10.15 | 0.55 | -20.29 | -46.6 | 77.32 | 17.04 | 42.29 |
| 17Q1 (17) | 29.45 | -58.96 | -32.58 | -28.32 | 17.55 | -30.33 | -7.82 | -149.18 | 58.47 | -11.71 | -375.53 | -73.48 | 1.13 | -96.98 | -94.85 | 33.37 | -2.88 | 8.34 | 1.77 | 0 | 0 | 17.07 | 10.16 | 6.94 | 17.4 | -42.8 | -7.84 | 9.97 | -64.76 | -37.84 | 33.92 | 3.64 | 6.47 | 0.69 | -12.66 | -40.0 | 66.06 | -43.1 | -25.82 |
| 16Q4 (16) | 71.76 | 20.04 | -2.35 | -34.35 | 24.8 | 37.66 | 15.9 | 124.03 | 0 | 4.25 | 764.06 | 184.16 | 37.41 | 165.32 | 103.43 | 34.36 | -30.57 | 0 | 0 | 0 | 100.0 | 15.49 | -31.27 | 0 | 30.42 | 1.91 | 0 | 28.29 | 5.09 | 0 | 32.73 | 0.89 | 1.49 | 0.79 | -10.23 | -45.14 | 116.10 | 16.99 | -46.78 |
| 16Q3 (15) | 59.78 | 79.9 | -28.24 | -45.68 | -18.13 | -2.15 | -66.18 | -2547.2 | 0 | -0.64 | -540.0 | -103.7 | 14.1 | 359.19 | -63.46 | 49.49 | 29.25 | 0 | 0 | 0 | 100.0 | 22.54 | 27.63 | 0 | 29.85 | 3.97 | 0 | 26.92 | -4.17 | 0 | 32.44 | 1.28 | 0.5 | 0.88 | -14.56 | -42.11 | 99.24 | 82.62 | -59.74 |
| 16Q2 (14) | 33.23 | -23.92 | -22.9 | -38.67 | -77.96 | -32.66 | -2.5 | 86.72 | 0 | -0.1 | 98.52 | 99.23 | -5.44 | -124.78 | -139.0 | 38.29 | 24.32 | 0 | 0 | 0 | 100.0 | 17.66 | 10.66 | 0 | 28.71 | 52.07 | 0 | 28.09 | 75.12 | 0 | 32.03 | 0.53 | 0 | 1.03 | -10.43 | 0 | 54.34 | -38.98 | 0 |
| 16Q1 (13) | 43.68 | -40.56 | -35.71 | -21.73 | 60.56 | 41.13 | -18.83 | 0 | 0 | -6.75 | -33.66 | -457.14 | 21.95 | 19.36 | -29.26 | 30.8 | 0 | 0 | 0 | 100.0 | 100.0 | 15.96 | 0 | 0 | 18.88 | 0 | 0 | 16.04 | 0 | 0 | 31.86 | -1.21 | 0 | 1.15 | -20.14 | 0 | 89.05 | -59.18 | 0 |
| 15Q4 (12) | 73.49 | -11.79 | -9.73 | -55.1 | -23.21 | 37.39 | 0 | 0 | 0 | -5.05 | -129.21 | -171.63 | 18.39 | -52.35 | 379.06 | 0 | 0 | 0 | -0.81 | -58.82 | 48.73 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32.25 | -0.09 | 0 | 1.44 | -5.26 | 0 | 218.14 | -11.5 | 0 |
| 15Q3 (11) | 83.31 | 93.29 | 18.66 | -44.72 | -53.41 | -16.64 | 0 | 0 | 0 | 17.29 | 233.51 | 22.71 | 38.59 | 176.63 | 21.09 | 0 | 0 | 0 | -0.51 | 44.57 | 68.9 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32.28 | 0 | 0 | 1.52 | 0 | 0 | 246.48 | 0 | 0 |
| 15Q2 (10) | 43.1 | -36.56 | -10.6 | -29.15 | 21.02 | 18.6 | 0 | 0 | 0 | -12.95 | -785.19 | -270.39 | 13.95 | -55.04 | 12.5 | 0 | 0 | 0 | -0.92 | 63.05 | 31.85 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 15Q1 (9) | 67.94 | -16.55 | 36.89 | -36.91 | 58.06 | -21.94 | 0 | 0 | 0 | 1.89 | -73.19 | 278.0 | 31.03 | 570.86 | 60.28 | 0 | 0 | 0 | -2.49 | -57.59 | -64.9 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q4 (8) | 81.41 | 15.95 | 44.32 | -88.0 | -129.53 | -259.18 | 0 | 0 | 0 | 7.05 | -49.96 | 203.88 | -6.59 | -120.68 | -120.65 | 0 | 0 | 0 | -1.58 | 3.66 | -24.41 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q3 (7) | 70.21 | 45.63 | 69.34 | -38.34 | -7.07 | 25.81 | 0 | 0 | 0 | 14.09 | 85.39 | 20.63 | 31.87 | 157.02 | 411.84 | 0 | 0 | 0 | -1.64 | -21.48 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q2 (6) | 48.21 | -2.86 | 46.18 | -35.81 | -18.3 | 25.74 | 0 | 0 | 0 | 7.6 | 1420.0 | 65.94 | 12.4 | -35.95 | 181.36 | 0 | 0 | 0 | -1.35 | 10.6 | 60.29 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q1 (5) | 49.63 | -12.02 | 6.46 | -30.27 | -23.55 | 3.84 | 0 | 0 | 0 | 0.5 | -78.45 | -93.36 | 19.36 | -39.33 | 27.87 | 0 | 0 | 0 | -1.51 | -18.9 | -8.63 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 13Q4 (4) | 56.41 | 36.06 | 0.0 | -24.5 | 52.59 | 0.0 | 0 | 0 | 0.0 | 2.32 | -80.14 | 0.0 | 31.91 | 412.23 | 0.0 | 0 | 0 | 0.0 | -1.27 | -54.88 | 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) | 41.46 | 25.71 | 0.0 | -51.68 | -7.18 | 0.0 | 0 | 0 | 0.0 | 11.68 | 155.02 | 0.0 | -10.22 | 32.94 | 0.0 | 0 | 0 | 0.0 | -0.82 | 75.88 | 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) | 32.98 | -29.26 | 0.0 | -48.22 | -53.18 | 0.0 | 0 | 0 | 0.0 | 4.58 | -39.18 | 0.0 | -15.24 | -200.66 | 0.0 | 0 | 0 | 0.0 | -3.4 | -144.6 | 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) | 46.62 | 0.0 | 0.0 | -31.48 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.53 | 0.0 | 0.0 | 15.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.39 | 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 |
