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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2020 (10) | 0.42 | -86.36 | -1.01 | 0 | 0.93 | 0 | 0.09 | -25.0 | -0.59 | 0 | 1.6 | 515.38 | 0.11 | 0 | 2.57 | 497.91 | 0.07 | -96.55 | -0.77 | 0 | 1.18 | 15.69 | 0.42 | 16.67 | 50.60 | -47.92 |
| 2019 (9) | 3.08 | 0 | -0.89 | 0 | -1.29 | 0 | 0.12 | 0 | 2.19 | 0 | 0.26 | 4.0 | -0.11 | 0 | 0.43 | 2.9 | 2.03 | 0 | 1.79 | 0 | 1.02 | 2.0 | 0.36 | 16.13 | 97.16 | 0 |
| 2018 (8) | -1.45 | 0 | -0.58 | 0 | -0.53 | 0 | 0 | 0 | -2.03 | 0 | 0.25 | -21.88 | 0.04 | -33.33 | 0.42 | -17.86 | -1.15 | 0 | -7.28 | 0 | 1.0 | 0.0 | 0.31 | 24.0 | 0.00 | 0 |
| 2017 (7) | 1.6 | 0 | -0.68 | 0 | 1.24 | -77.54 | 0.57 | 0 | 0.92 | 0 | 0.32 | -67.68 | 0.06 | 0 | 0.51 | -70.63 | 2.13 | -1.84 | 1.25 | -37.5 | 1.0 | 316.67 | 0.25 | 25.0 | 64.00 | 0 |
| 2016 (6) | -0.09 | 0 | -7.31 | 0 | 5.52 | 305.88 | -0.83 | 0 | -7.4 | 0 | 0.99 | 209.38 | -0.59 | 0 | 1.73 | 101.33 | 2.17 | 135.87 | 2.0 | 277.36 | 0.24 | 140.0 | 0.2 | 185.71 | -3.69 | 0 |
| 2015 (5) | -0.69 | 0 | -1.6 | 0 | 1.36 | 0 | -0.02 | 0 | -2.29 | 0 | 0.32 | 52.38 | 0.09 | -83.93 | 0.86 | 49.11 | 0.92 | 35.29 | 0.53 | 89.29 | 0.1 | 0.0 | 0.07 | 0.0 | -98.57 | 0 |
| 2014 (4) | 0.62 | 226.32 | -1.15 | 0 | -0.08 | 0 | -0.14 | 0 | -0.53 | 0 | 0.21 | 133.33 | 0.56 | 166.67 | 0.58 | 152.78 | 0.68 | 112.5 | 0.28 | 0 | 0.1 | -9.09 | 0.07 | 0.0 | 137.78 | 30.53 |
| 2013 (3) | 0.19 | -95.34 | 0.4 | 0 | -0.52 | 0 | -0.51 | 0 | 0.59 | -84.1 | 0.09 | -59.09 | 0.21 | 16.67 | 0.23 | -48.87 | 0.32 | -85.78 | 0 | 0 | 0.11 | 22.22 | 0.07 | -41.67 | 105.56 | -79.56 |
| 2012 (2) | 4.08 | 0 | -0.37 | 0 | 0.76 | 0 | 0.04 | 0 | 3.71 | 0 | 0.22 | 0 | 0.18 | 0 | 0.45 | 0 | 2.25 | 0 | 0.58 | 0 | 0.09 | 0 | 0.12 | 0 | 516.46 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q1 (20) | 2.98 | 279.52 | 25.74 | -0.29 | 25.64 | -281.25 | -2.48 | -179.23 | -1.22 | -0.35 | -284.21 | -400.0 | 2.69 | 231.22 | 6.32 | 0.09 | -40.0 | -88.61 | -0.01 | 0 | -109.09 | 0.47 | -30.35 | -88.23 | 0.79 | -8.14 | -54.07 | 0.17 | -82.47 | -81.32 | 0.24 | -22.58 | -11.11 | 0.09 | -18.18 | -10.0 | 596.00 | 599.06 | 221.89 |
| 20Q4 (19) | -1.66 | -147.76 | -59.62 | -0.39 | 27.78 | -8.33 | 3.13 | 84.12 | -1.57 | 0.19 | 182.61 | 1050.0 | -2.05 | -69.42 | -46.43 | 0.15 | -67.39 | 1600.0 | 0 | 0 | 100.0 | 0.68 | -84.68 | 1535.69 | 0.86 | 176.11 | -50.86 | 0.97 | 270.18 | -37.82 | 0.31 | 0.0 | 14.81 | 0.11 | 10.0 | 22.22 | -119.42 | 0 | -120.48 |
| 20Q3 (18) | -0.67 | -276.32 | -63.41 | -0.54 | -125.0 | -157.14 | 1.7 | 216.44 | 136.11 | -0.23 | -215.0 | -666.67 | -1.21 | -964.29 | -95.16 | 0.46 | 142.11 | 820.0 | 0 | 0 | 0 | 4.42 | 133.73 | 1048.01 | -1.13 | 18.12 | -3666.67 | -0.57 | 72.6 | -1800.0 | 0.31 | 3.33 | 19.23 | 0.1 | 0.0 | 11.11 | 0.00 | 0 | 100.0 |
| 20Q2 (17) | 0.38 | -83.97 | -68.07 | -0.24 | -250.0 | -9.09 | -1.46 | 40.41 | -47.47 | 0.2 | 385.71 | 66.67 | 0.14 | -94.47 | -85.57 | 0.19 | -75.95 | 72.73 | 0 | -100.0 | 0 | 1.89 | -52.78 | 100.57 | -1.38 | -180.23 | -527.27 | -2.08 | -328.57 | -1055.56 | 0.3 | 11.11 | 20.0 | 0.1 | 0.0 | 11.11 | 0.00 | -100.0 | -100.0 |
| 20Q1 (16) | 2.37 | 327.88 | -29.04 | 0.16 | 144.44 | 277.78 | -2.45 | -177.04 | 41.67 | -0.07 | -250.0 | -275.0 | 2.53 | 280.71 | -22.15 | 0.79 | 8000.0 | 690.0 | 0.11 | 200.0 | 0 | 4.00 | 8592.6 | 488.6 | 1.72 | -1.71 | 224.53 | 0.91 | -41.67 | 102.22 | 0.27 | 0.0 | 12.5 | 0.1 | 11.11 | 11.11 | 185.16 | 441.83 | -56.76 |
| 19Q4 (15) | -1.04 | -153.66 | -163.8 | -0.36 | -71.43 | -50.0 | 3.18 | 341.67 | 736.0 | -0.02 | 33.33 | -100.98 | -1.4 | -125.81 | -200.72 | -0.01 | -120.0 | -120.0 | -0.11 | 0 | 0 | -0.05 | -112.25 | -119.87 | 1.75 | 5933.33 | 47.06 | 1.56 | 5300.0 | 140.62 | 0.27 | 3.85 | 22.73 | 0.09 | 0.0 | 12.5 | -54.17 | 57.72 | 0 |
| 19Q3 (14) | -0.41 | -134.45 | 83.4 | -0.21 | 4.55 | -320.0 | 0.72 | 172.73 | -61.9 | -0.03 | -125.0 | 97.14 | -0.62 | -163.92 | 75.4 | 0.05 | -54.55 | -50.0 | 0 | 0 | -100.0 | 0.38 | -59.16 | -53.12 | -0.03 | 86.36 | 95.45 | -0.03 | 83.33 | 98.2 | 0.26 | 4.0 | -3.7 | 0.09 | 0.0 | 12.5 | -128.12 | -117.23 | 0 |
| 19Q2 (13) | 1.19 | -64.37 | 260.61 | -0.22 | -144.44 | -2100.0 | -0.99 | 76.43 | 68.37 | 0.12 | 200.0 | 112.63 | 0.97 | -70.15 | 203.12 | 0.11 | 10.0 | 83.33 | 0 | 0 | -100.0 | 0.94 | 38.56 | 88.52 | -0.22 | -141.51 | 80.36 | -0.18 | -140.0 | 84.48 | 0.25 | 4.17 | -3.85 | 0.09 | 0.0 | 12.5 | 743.75 | 73.69 | 0 |
| 19Q1 (12) | 3.34 | 104.91 | 459.14 | -0.09 | 62.5 | 67.86 | -4.2 | -740.0 | -447.11 | 0.04 | -98.04 | 233.33 | 3.25 | 133.81 | 368.6 | 0.1 | 100.0 | 150.0 | 0 | 0 | 0 | 0.68 | 186.67 | 149.66 | 0.53 | -55.46 | 196.36 | 0.45 | 111.72 | 172.58 | 0.24 | 9.09 | -4.0 | 0.09 | 12.5 | 28.57 | 428.21 | 0 | 0 |
| 18Q4 (11) | 1.63 | 165.99 | 0 | -0.24 | -380.0 | 0 | -0.5 | -126.46 | 0 | 2.04 | 294.29 | 0 | 1.39 | 155.16 | 0 | 0.05 | -50.0 | 0 | 0 | -100.0 | 0 | 0.24 | -71.1 | 0 | 1.19 | 280.3 | 0 | -3.84 | -129.94 | 0 | 0.22 | -18.52 | 0 | 0.08 | 0.0 | 0 | 0.00 | 0 | 0 |
| 18Q3 (10) | -2.47 | -848.48 | 0 | -0.05 | -400.0 | 0 | 1.89 | 160.38 | 0 | -1.05 | -10.53 | 0 | -2.52 | -887.5 | 0 | 0.1 | 66.67 | 0 | 0.03 | 200.0 | 0 | 0.82 | 64.2 | 0 | -0.66 | 41.07 | 0 | -1.67 | -43.97 | 0 | 0.27 | 3.85 | 0 | 0.08 | 0.0 | 0 | 0.00 | 0 | 0 |
| 18Q2 (9) | 0.33 | 135.48 | 0 | -0.01 | 96.43 | 0 | -3.13 | -358.68 | 0 | -0.95 | -3066.67 | 0 | 0.32 | 126.45 | 0 | 0.06 | 50.0 | 0 | 0.01 | 0 | 0 | 0.50 | 83.5 | 0 | -1.12 | -103.64 | 0 | -1.16 | -87.1 | 0 | 0.26 | 4.0 | 0 | 0.08 | 14.29 | 0 | 0.00 | 0 | 0 |
| 18Q1 (8) | -0.93 | 0 | 0 | -0.28 | 0 | 0 | 1.21 | 0 | 0 | -0.03 | 0 | 0 | -1.21 | 0 | 0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 0.27 | 0 | 0 | -0.55 | 0 | 0 | -0.62 | 0 | 0 | 0.25 | 0 | 0 | 0.07 | 0 | 0 | 0.00 | 0 | 0 |
