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) | -27.06 | -249.09 | -200.59 | 0.73 | 465.0 | -70.68 | 0 | 0 | 0 | -5.68 | -857.33 | -667.57 | -26.33 | -246.69 | -189.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.32 | -19.44 | 156.31 | 0.24 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -1002.22 | -280.01 | 0 |
| 17Q3 (19) | 18.15 | 144.28 | 135.11 | -0.2 | -113.51 | -117.7 | 0 | 0 | 0 | 0.75 | 124.75 | 133.78 | 17.95 | 101.46 | 135.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.88 | 4.73 | -7.69 | 0.24 | 0.0 | -4.0 | 0.14 | 0.0 | 0.0 | 556.75 | 134.54 | 137.81 |
| 17Q2 (18) | 7.43 | 133.93 | -26.87 | 1.48 | 804.76 | 242.31 | 0 | 0 | 0 | -3.03 | -350.41 | -61.17 | 8.91 | 140.3 | -2.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.75 | 85.81 | -37.64 | 0.24 | 0.0 | -7.69 | 0.14 | 0.0 | 0.0 | 237.38 | 120.16 | 12.38 |
| 17Q1 (17) | -21.9 | -181.41 | -188.84 | -0.21 | -108.43 | 96.13 | 0 | 0 | 0 | 1.21 | 263.51 | 121.15 | -22.11 | -175.23 | -214.98 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.48 | 135.92 | 0 | 0.24 | 0.0 | -14.29 | 0.14 | 0.0 | 7.69 | -1177.42 | 0 | -119.58 |
| 16Q4 (16) | 26.9 | 152.04 | 214.57 | 2.49 | 120.35 | -7.78 | 0 | 0 | 0 | -0.74 | 66.67 | -722.22 | 29.39 | 158.13 | 241.43 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -4.12 | -232.05 | 0 | 0.24 | -4.0 | -17.24 | 0.14 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 16Q3 (15) | -51.69 | -608.76 | -281.11 | 1.13 | 208.65 | 154.59 | 0 | 0 | 0 | -2.22 | -18.09 | -144.14 | -50.56 | -654.39 | -291.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.12 | -29.25 | 0 | 0.25 | -3.85 | -13.79 | 0.14 | 0.0 | 0.0 | -1472.65 | -797.19 | -122.19 |
| 16Q2 (14) | 10.16 | -58.78 | -78.66 | -1.04 | 80.81 | -308.0 | 0 | 0 | 0 | -1.88 | 67.13 | 87.74 | 9.12 | -52.57 | -81.04 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.41 | 0 | 0 | 0.26 | -7.14 | -10.34 | 0.14 | 7.69 | 0.0 | 211.23 | -96.49 | -98.09 |
| 16Q1 (13) | 24.65 | 204.98 | 259.65 | -5.42 | -300.74 | -498.53 | 0 | 0 | 0 | -5.72 | -6255.56 | -355.36 | 19.23 | 192.54 | 236.58 | 0 | 0 | 0 | 0.02 | 128.57 | 140.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.28 | -3.45 | 0 | 0.13 | -7.14 | 0 | 6012.20 | 210.1 | 0 |
| 15Q4 (12) | -23.48 | -182.27 | -187.78 | 2.7 | 230.43 | 155.33 | 0 | 0 | 0 | -0.09 | -101.79 | 98.46 | -20.78 | -178.5 | -195.02 | 0 | 0 | 0 | -0.07 | 0 | -126.92 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.29 | 0.0 | 0 | 0.14 | 0.0 | 0 | -5460.47 | -182.27 | 0 |
| 15Q3 (11) | 28.54 | -40.05 | -39.66 | -2.07 | -514.0 | -42.76 | 0 | 0 | 0 | 5.03 | 132.81 | -53.03 | 26.47 | -44.98 | -42.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.29 | 0.0 | 0 | 0.14 | 0.0 | 0 | 6637.21 | -40.05 | 0 |
| 15Q2 (10) | 47.61 | 408.35 | 576.28 | 0.5 | -63.24 | 141.67 | 0 | 0 | 0 | -15.33 | -784.38 | -55.01 | 48.11 | 441.69 | 723.8 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.29 | 0 | 0 | 0.14 | 0 | 0 | 11072.09 | 0 | 0 |
| 15Q1 (9) | -15.44 | -157.72 | 32.07 | 1.36 | 127.87 | 248.72 | 0 | 0 | 0 | 2.24 | 138.36 | 107.28 | -14.08 | -164.38 | 36.97 | 0 | 0 | 0 | -0.05 | -119.23 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q4 (8) | 26.75 | -43.45 | 287.72 | -4.88 | -236.55 | -480.95 | 0 | 0 | 0 | -5.84 | -154.53 | -107.7 | 21.87 | -52.3 | 244.93 | 0 | 0 | 0 | 0.26 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q3 (7) | 47.3 | 571.88 | 387.63 | -1.45 | -20.83 | 6.45 | 0 | 0 | 0 | 10.71 | 208.29 | -84.38 | 45.85 | 685.1 | 462.58 | 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 |
| 14Q2 (6) | 7.04 | 130.97 | 122.45 | -1.2 | -407.69 | -990.91 | 0 | 0 | 0 | -9.89 | 67.87 | -150.46 | 5.84 | 126.14 | 118.56 | 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) | -22.73 | -59.51 | -259.06 | 0.39 | 146.43 | 148.15 | 0 | 0 | 0 | -30.78 | -140.61 | 31.78 | -22.34 | -48.05 | -265.73 | 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) | -14.25 | -246.91 | 0.0 | -0.84 | 45.81 | 0.0 | 0 | 0 | 0.0 | 75.8 | 10.53 | 0.0 | -15.09 | -285.15 | 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) | 9.7 | 130.93 | 0.0 | -1.55 | -1309.09 | 0.0 | 0 | 0 | 0.0 | 68.58 | 249.9 | 0.0 | 8.15 | 125.9 | 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) | -31.36 | -319.45 | 0.0 | -0.11 | 86.42 | 0.0 | 0 | 0 | 0.0 | 19.6 | 143.44 | 0.0 | -31.47 | -333.46 | 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) | 14.29 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -45.12 | 0.0 | 0.0 | 13.48 | 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 |
