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) | -9.27 | 66.01 | -120.08 | -23.18 | -55.05 | 63.83 | -118.68 | -853.25 | -963.13 | 0.16 | -36.0 | 137.21 | -32.45 | 23.14 | -81.08 | 17.74 | -4.73 | -77.31 | -111.84 | -7133.96 | -44836.0 | 46.51 | 60.22 | -47.54 | -68.01 | -155.58 | -600.81 | -135.24 | -361.41 | -13700.0 | 15.73 | -9.08 | 9.01 | 0.73 | 8.96 | 15.87 | 0.00 | 0 | -100.0 |
| 18Q3 (19) | -27.27 | -41.0 | -218.36 | -14.95 | 65.57 | 74.38 | -12.45 | -262.53 | -64.68 | 0.25 | 38.89 | -79.84 | -42.22 | 32.73 | -19.57 | 18.62 | 8.7 | -71.54 | 1.59 | 107.4 | 112.02 | 29.03 | 17.76 | -58.72 | -26.61 | -136.74 | -3695.95 | -29.31 | -43.19 | -1374.35 | 17.3 | 1.11 | 10.83 | 0.67 | 3.08 | 11.67 | 0.00 | 0 | -100.0 |
| 18Q2 (18) | -19.34 | 44.6 | -49.34 | -43.42 | 0.32 | 10.16 | 7.66 | -91.85 | 164.75 | 0.18 | -71.88 | 28.57 | -62.76 | 20.02 | -2.42 | 17.13 | -27.32 | -55.32 | -21.49 | -37.93 | -47.6 | 24.65 | -28.43 | -51.45 | -11.24 | 22.43 | -307.25 | -20.47 | -93.3 | -277.08 | 17.11 | 10.24 | 39.11 | 0.65 | 4.84 | 0.0 | 0.00 | 100.0 | 100.0 |
| 18Q1 (17) | -34.91 | -175.63 | -198.01 | -43.56 | 32.02 | -244.62 | 94.0 | 583.64 | 348.68 | 0.64 | 248.84 | 4.92 | -78.47 | -337.89 | -441.47 | 23.57 | -69.86 | -82.69 | -15.58 | -6332.0 | -209.74 | 34.44 | -61.15 | -77.07 | -14.49 | -206.7 | -215.46 | -10.59 | -980.61 | -162.4 | 15.52 | 7.55 | 7.93 | 0.62 | -1.59 | -1.59 | -629.01 | -291.86 | -664.73 |
| 17Q4 (16) | 46.16 | 100.35 | 96.18 | -64.08 | -9.82 | 73.4 | 13.75 | 281.88 | 133.83 | -0.43 | -134.68 | -120.0 | -17.92 | 49.25 | 91.76 | 78.2 | 19.52 | 104.55 | 0.25 | 101.89 | 101.03 | 88.66 | 26.06 | -16.81 | 13.58 | 1735.14 | -17.8 | -0.98 | -142.61 | -114.43 | 14.43 | -7.56 | -13.49 | 0.63 | 5.0 | -25.88 | 327.84 | 163.38 | 238.85 |
| 17Q3 (15) | 23.04 | 277.92 | 51.88 | -58.35 | -20.73 | -123.91 | -7.56 | 36.09 | -101.58 | 1.24 | 785.71 | 388.37 | -35.31 | 42.38 | -224.24 | 65.43 | 70.66 | 137.15 | -13.23 | 9.13 | -130.09 | 70.33 | 38.52 | 164.12 | 0.74 | 126.81 | 116.59 | 2.3 | -80.1 | 100.0 | 15.61 | 26.91 | -7.03 | 0.6 | -7.69 | -30.23 | 124.47 | 335.59 | 54.26 |
| 17Q2 (14) | -12.95 | -136.36 | -2777.78 | -48.33 | -282.36 | -344.09 | -11.83 | 68.7 | 62.88 | 0.14 | -77.05 | -91.62 | -61.28 | -366.67 | -416.69 | 38.34 | -71.84 | 120.22 | -14.56 | -189.46 | -83.14 | 50.77 | -66.19 | 181.61 | -2.76 | -121.99 | 71.87 | 11.56 | -31.88 | 308.48 | 12.3 | -14.46 | -31.67 | 0.65 | 3.17 | -25.29 | -52.84 | -147.44 | -2447.85 |
| 17Q1 (13) | 35.62 | 51.38 | 300.68 | -12.64 | 94.75 | 81.05 | -37.8 | 6.99 | 0 | 0.61 | -71.63 | 115.29 | 22.98 | 110.57 | 127.21 | 136.16 | 256.16 | 0 | -5.03 | 79.29 | 28.04 | 150.19 | 40.92 | 0 | 12.55 | -24.03 | 0 | 16.97 | 149.93 | 0 | 14.38 | -13.79 | -26.93 | 0.63 | -25.88 | -25.88 | 111.38 | 15.12 | 228.83 |
| 16Q4 (12) | 23.53 | 55.11 | 306.4 | -240.9 | -824.41 | -1891.08 | -40.64 | -108.47 | 0 | 2.15 | 600.0 | 139.67 | -217.37 | -1896.05 | -10703.41 | 38.23 | 38.56 | 0 | -24.29 | -322.43 | -610.23 | 106.58 | 300.24 | 0 | 16.52 | 470.4 | 0 | 6.79 | 490.43 | 0 | 16.68 | -0.66 | -18.59 | 0.85 | -1.16 | 44.07 | 96.75 | 19.9 | 278.91 |
| 16Q3 (11) | 15.17 | 3471.11 | 362.0 | -26.06 | -231.62 | -8.86 | 479.89 | 1605.77 | 0 | -0.43 | -125.75 | -112.46 | -10.89 | -156.28 | 63.37 | 27.59 | 58.47 | 0 | -5.75 | 27.67 | -771.21 | 26.63 | 47.69 | 0 | -4.46 | 54.54 | 0 | 1.15 | -59.36 | 0 | 16.79 | -6.72 | -16.76 | 0.86 | -1.15 | 10.26 | 80.69 | 3991.12 | 391.97 |
| 16Q2 (10) | -0.45 | 97.46 | 97.32 | 19.8 | 129.69 | 36.46 | -31.87 | 0 | 0 | 1.67 | 141.85 | 110.11 | 19.35 | 122.92 | 948.68 | 17.41 | 0 | 0 | -7.95 | -13.73 | -745.74 | 18.03 | 0 | 0 | -9.81 | 0 | 0 | 2.83 | 0 | 0 | 18.0 | -8.54 | 0 | 0.87 | 2.35 | 0 | -2.07 | 97.6 | 0 |
| 16Q1 (9) | -17.75 | -55.7 | -222.33 | -66.69 | -595.84 | -4.48 | 0 | 0 | 0 | -3.99 | 26.38 | -12.39 | -84.44 | -4219.02 | -71.21 | 0 | 0 | 0 | -6.99 | -104.39 | -321.08 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19.68 | -3.95 | 0 | 0.85 | 44.07 | 0 | -86.46 | -59.87 | 0 |
| 15Q4 (8) | -11.4 | -96.89 | -1776.47 | 13.45 | 156.18 | 138.72 | 0 | 0 | 0 | -5.42 | -257.1 | -1006.12 | 2.05 | 106.9 | 106.02 | 0 | 0 | 0 | -3.42 | -418.18 | -1215.38 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20.49 | 1.59 | 0 | 0.59 | -24.36 | 0 | -54.08 | -95.68 | 0 |
| 15Q3 (7) | -5.79 | 65.52 | -204.51 | -23.94 | -264.99 | 55.46 | 0 | 0 | 0 | 3.45 | 120.88 | 7.81 | -29.73 | -1203.95 | 38.33 | 0 | 0 | 0 | -0.66 | 29.79 | 78.15 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20.17 | 0 | 0 | 0.78 | 0 | 0 | -27.64 | 0 | 0 |
| 15Q2 (6) | -16.79 | -215.71 | -210.97 | 14.51 | 122.73 | 209.38 | 0 | 0 | 0 | -16.52 | -365.35 | -144.38 | -2.28 | 95.38 | -111.5 | 0 | 0 | 0 | -0.94 | 43.37 | -161.11 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 15Q1 (5) | 14.51 | 2033.82 | 574.88 | -63.83 | -83.74 | -50.72 | 0 | 0 | 0 | -3.55 | -624.49 | -1520.0 | -49.32 | -44.8 | -22.69 | 0 | 0 | 0 | -1.66 | -538.46 | -183.84 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q4 (4) | 0.68 | -87.73 | 0.0 | -34.74 | 35.37 | 0.0 | 0 | 0 | 0.0 | -0.49 | -115.31 | 0.0 | -34.06 | 29.35 | 0.0 | 0 | 0 | 0.0 | -0.26 | 91.39 | 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) | 5.54 | -63.38 | 0.0 | -53.75 | -1246.06 | 0.0 | 0 | 0 | 0.0 | 3.2 | 147.34 | 0.0 | -48.21 | -343.24 | 0.0 | 0 | 0 | 0.0 | -3.02 | -738.89 | 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 |
| 14Q2 (2) | 15.13 | 603.72 | 0.0 | 4.69 | 111.07 | 0.0 | 0 | 0 | 0.0 | -6.76 | -2804.0 | 0.0 | 19.82 | 149.3 | 0.0 | 0 | 0 | 0.0 | -0.36 | -118.18 | 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) | 2.15 | 0.0 | 0.0 | -42.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -40.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.98 | 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 |
