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) | 0.93 | -90.83 | -73.35 | -0.24 | 93.85 | 94.94 | 2.36 | 128.47 | 137.64 | 2.71 | -4.58 | 261.31 | 0.69 | -88.94 | 155.2 | 0.51 | -38.55 | -90.38 | 0 | 0 | 0 | 1.31 | -40.24 | -92.6 | -3.97 | -2235.29 | -15.74 | -3.76 | -18900.0 | -22.48 | 3.51 | -14.18 | -19.86 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 17Q3 (19) | 10.14 | 22.17 | 37.21 | -3.9 | -245.13 | -23.42 | -8.29 | -289.27 | -215.14 | 2.84 | 1079.31 | -76.55 | 6.24 | -12.97 | 47.52 | 0.83 | -27.83 | -74.92 | 0 | 0 | 0 | 2.18 | -39.62 | -85.7 | -0.17 | 94.91 | 99.33 | 0.02 | 100.59 | 100.08 | 4.09 | -3.99 | -3.31 | 0.01 | 0.0 | 0.0 | 246.12 | -73.91 | 0 |
| 17Q2 (18) | 8.3 | 166.77 | -22.5 | -1.13 | 42.64 | 52.52 | 4.38 | -68.15 | 174.87 | -0.29 | 89.9 | -163.04 | 7.17 | 149.79 | -13.93 | 1.15 | -0.86 | -51.88 | 0 | 0 | 0 | 3.62 | 6.56 | -30.03 | -3.34 | 49.77 | -353.03 | -3.39 | 56.54 | -464.52 | 4.26 | -3.18 | 1.67 | 0.01 | 0.0 | 0.0 | 943.18 | 0 | 351.78 |
| 17Q1 (17) | -12.43 | -456.16 | -222.02 | -1.97 | 58.44 | 19.26 | 13.75 | 319.3 | 0 | -2.87 | -70.83 | -78.26 | -14.4 | -1052.0 | -128.57 | 1.16 | -78.11 | 0 | 0 | 0 | -100.0 | 3.39 | -80.76 | 0 | -6.65 | -93.88 | 0 | -7.8 | -154.07 | 0 | 4.4 | 0.46 | 6.02 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 16Q4 (16) | 3.49 | -52.77 | -83.23 | -4.74 | -50.0 | -229.17 | -6.27 | -187.08 | 0 | -1.68 | -113.87 | -1192.31 | -1.25 | -129.55 | -106.45 | 5.3 | 60.12 | 0 | 0 | 0 | -100.0 | 17.64 | 15.47 | 0 | -3.43 | 86.48 | 0 | -3.07 | 88.02 | 0 | 4.38 | 3.55 | -2.45 | 0.01 | 0.0 | 0.0 | 264.39 | 0 | -42.83 |
| 16Q3 (15) | 7.39 | -31.0 | 940.85 | -3.16 | -32.77 | -251.11 | 7.2 | 223.08 | 0 | 12.11 | 2532.61 | 328.49 | 4.23 | -49.22 | 2326.32 | 3.31 | 38.49 | 0 | 0 | 0 | -100.0 | 15.27 | 195.52 | 0 | -25.37 | -2021.97 | 0 | -25.62 | -2854.84 | 0 | 4.23 | 0.95 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 16Q2 (14) | 10.71 | 377.46 | 55.22 | -2.38 | 2.46 | -11800.0 | -5.85 | 0 | 0 | 0.46 | 128.57 | -72.12 | 8.33 | 232.22 | 21.08 | 2.39 | 0 | 0 | 0 | -100.0 | -100.0 | 5.17 | 0 | 0 | 1.32 | 0 | 0 | 0.93 | 0 | 0 | 4.19 | 0.96 | 0 | 0.01 | 0.0 | 0 | 208.77 | 325.0 | 0 |
| 16Q1 (13) | -3.86 | -118.55 | -161.37 | -2.44 | -69.44 | -90.62 | 0 | 0 | 0 | -1.61 | -1138.46 | -705.0 | -6.3 | -132.52 | -225.75 | 0 | 0 | 0 | 0.63 | -49.19 | -51.54 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.15 | -7.57 | 0 | 0.01 | 0.0 | 0 | -92.79 | -120.06 | 0 |
| 15Q4 (12) | 20.81 | 2830.99 | 260.66 | -1.44 | -60.0 | -550.0 | 0 | 0 | 0 | -0.13 | 97.55 | -110.24 | 19.37 | 10294.74 | 218.06 | 0 | 0 | 0 | 1.24 | 19.23 | -5.34 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.49 | 6.15 | 0 | 0.01 | 0.0 | 0 | 462.44 | 2661.64 | 0 |
| 15Q3 (11) | 0.71 | -89.71 | 109.03 | -0.9 | -4400.0 | -73.08 | 0 | 0 | 0 | -5.3 | -421.21 | -163.68 | -0.19 | -102.76 | 97.73 | 0 | 0 | 0 | 1.04 | 6.12 | -27.78 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.23 | 0 | 0 | 0.01 | 0 | 0 | 16.75 | 0 | 0 |
| 15Q2 (10) | 6.9 | 9.7 | -7.51 | -0.02 | 98.44 | 99.69 | 0 | 0 | 0 | 1.65 | 925.0 | 21.32 | 6.88 | 37.33 | 519.82 | 0 | 0 | 0 | 0.98 | -24.62 | 1733.33 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 15Q1 (9) | 6.29 | 9.01 | -2.02 | -1.28 | -500.0 | 79.65 | 0 | 0 | 0 | -0.2 | -115.75 | -115.04 | 5.01 | -17.73 | 3753.85 | 0 | 0 | 0 | 1.3 | -0.76 | 18.18 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q4 (8) | 5.77 | 173.41 | -10.82 | 0.32 | 161.54 | -71.68 | 0 | 0 | 0 | 1.27 | 163.18 | 167.2 | 6.09 | 172.67 | -19.87 | 0 | 0 | 0 | 1.31 | -9.03 | -33.84 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q3 (7) | -7.86 | -205.36 | -336.04 | -0.52 | 91.81 | -316.67 | 0 | 0 | 0 | -2.01 | -247.79 | -121.8 | -8.38 | -854.95 | -334.73 | 0 | 0 | 0 | 1.44 | 2500.0 | 67.44 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q2 (6) | 7.46 | 16.2 | -38.04 | -6.35 | -0.95 | -693.75 | 0 | 0 | 0 | 1.36 | 2.26 | -79.3 | 1.11 | 753.85 | -90.12 | 0 | 0 | 0 | -0.06 | -105.45 | -113.33 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q1 (5) | 6.42 | -0.77 | 273.26 | -6.29 | -656.64 | -212.94 | 0 | 0 | 0 | 1.33 | 170.37 | 123.05 | 0.13 | -98.29 | 144.83 | 0 | 0 | 0 | 1.1 | -44.44 | 1733.33 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 13Q4 (4) | 6.47 | 94.29 | 0.0 | 1.13 | 370.83 | 0.0 | 0 | 0 | 0.0 | -1.89 | -120.5 | 0.0 | 7.6 | 112.89 | 0.0 | 0 | 0 | 0.0 | 1.98 | 130.23 | 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) | 3.33 | -72.34 | 0.0 | 0.24 | 130.0 | 0.0 | 0 | 0 | 0.0 | 9.22 | 40.33 | 0.0 | 3.57 | -68.24 | 0.0 | 0 | 0 | 0.0 | 0.86 | 91.11 | 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) | 12.04 | 600.0 | 0.0 | -0.8 | 60.2 | 0.0 | 0 | 0 | 0.0 | 6.57 | 213.86 | 0.0 | 11.24 | 3975.86 | 0.0 | 0 | 0 | 0.0 | 0.45 | 650.0 | 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) | 1.72 | 0.0 | 0.0 | -2.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -5.77 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.06 | 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 |
