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) | 4.62 | 272.39 | -10.98 | 3.4 | 566.67 | 308.59 | -9.51 | -390.83 | -405.85 | 15.11 | 7095.24 | 1656.98 | 8.02 | 469.59 | 125.28 | 0.22 | -42.11 | -69.86 | 0 | 0 | 0 | 3.72 | 14.62 | 74.15 | -8.89 | 28.31 | -923.15 | -37.17 | -82.83 | -4012.63 | 2.97 | -19.51 | -8.9 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 18Q3 (19) | -2.68 | 22.99 | -144.3 | 0.51 | -44.57 | 117.71 | 3.27 | 68.56 | 282.68 | 0.21 | 200.0 | -84.21 | -2.17 | 15.23 | -168.45 | 0.38 | 26.67 | -60.0 | 0 | 0 | 0 | 3.24 | 86.43 | 8.43 | -12.4 | -47.27 | -12500.0 | -20.33 | -75.87 | -5112.82 | 3.69 | 12.16 | 12.5 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 18Q2 (18) | -3.48 | 18.88 | -428.3 | 0.92 | 453.85 | 33.33 | 1.94 | -2.51 | 146.41 | -0.21 | -31.25 | -116.8 | -2.56 | 43.74 | -246.29 | 0.3 | -34.78 | -37.5 | 0 | 0 | 0 | 1.74 | -0.95 | -6.45 | -8.42 | -338.54 | -139.89 | -11.56 | -531.69 | -158.61 | 3.29 | 0.0 | 1.54 | 0 | -100.0 | -100.0 | 0.00 | 100.0 | 0 |
| 18Q1 (17) | -4.29 | -182.66 | -237.06 | -0.26 | 84.05 | 0.0 | 1.99 | 205.85 | 230.07 | -0.16 | -118.6 | -120.78 | -4.55 | -227.81 | -258.54 | 0.46 | -36.99 | 17.95 | 0 | 0 | 0 | 1.76 | -17.72 | 18.26 | -1.92 | -277.78 | 51.15 | -1.83 | -292.63 | 19.74 | 3.29 | 0.92 | 1.54 | 0.01 | 0.0 | 0.0 | -291.84 | -337.29 | -190.44 |
| 17Q4 (16) | 5.19 | -14.21 | 1265.79 | -1.63 | 43.4 | -191.57 | -1.88 | -5.03 | 27.13 | 0.86 | -35.34 | 153.42 | 3.56 | 12.3 | 64.81 | 0.73 | -23.16 | 162.93 | 0 | 0 | 0 | 2.13 | -28.64 | 149.5 | 1.08 | 980.0 | 123.63 | 0.95 | 343.59 | 117.89 | 3.26 | -0.61 | 0.62 | 0.01 | 0.0 | 0.0 | 122.99 | -41.05 | 0 |
| 17Q3 (15) | 6.05 | 470.75 | -35.22 | -2.88 | -517.39 | 17.0 | -1.79 | 57.18 | 72.55 | 1.33 | 6.4 | -26.52 | 3.17 | 81.14 | -46.0 | 0.95 | 97.92 | -65.2 | 0 | 0 | 0 | 2.99 | 60.85 | -71.87 | 0.1 | 102.85 | 100.97 | -0.39 | 91.28 | 95.68 | 3.28 | 1.23 | 0.92 | 0.01 | 0.0 | 0.0 | 208.62 | 0 | 0 |
| 17Q2 (14) | 1.06 | -66.13 | -38.01 | 0.69 | 365.38 | 144.52 | -4.18 | -173.2 | 11.44 | 1.25 | 62.34 | -42.13 | 1.75 | -39.02 | 993.75 | 0.48 | 23.08 | -29.41 | 0 | 0 | 0 | 1.86 | 25.22 | 30.71 | -3.51 | 10.69 | -277.27 | -4.47 | -96.05 | -377.64 | 3.24 | 0.0 | 1.25 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 17Q1 (13) | 3.13 | 723.68 | -43.3 | -0.26 | -114.61 | -129.89 | -1.53 | 40.7 | 0 | 0.77 | 147.83 | -43.38 | 2.87 | 32.87 | -55.09 | 0.39 | 133.62 | 0 | 0 | 0 | 0 | 1.48 | 134.44 | 0 | -3.93 | 14.0 | 0 | -2.28 | 57.06 | 0 | 3.24 | 0.0 | 2.53 | 0.01 | 0.0 | 0.0 | 322.68 | 0 | 85.31 |
| 16Q4 (12) | 0.38 | -95.93 | -96.82 | 1.78 | 151.3 | 361.76 | -2.58 | 60.43 | 0 | -1.61 | -188.95 | -1250.0 | 2.16 | -63.2 | -80.82 | -1.16 | -142.49 | 0 | 0 | 0 | 0 | -4.31 | -140.55 | 0 | -4.57 | 55.85 | 0 | -5.31 | 41.13 | 0 | 3.24 | -0.31 | -16.71 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 16Q3 (11) | 9.34 | 446.2 | 427.72 | -3.47 | -123.87 | -146.1 | -6.52 | -38.14 | 0 | 1.81 | -16.2 | -25.21 | 5.87 | 3568.75 | 237.79 | 2.73 | 301.47 | 0 | 0 | 0 | 0 | 10.63 | 647.44 | 0 | -10.35 | -622.73 | 0 | -9.02 | -660.25 | 0 | 3.25 | 1.56 | -17.93 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 16Q2 (10) | 1.71 | -69.02 | -63.23 | -1.55 | -278.16 | -3775.0 | -4.72 | 0 | 0 | 2.16 | 58.82 | 237.5 | 0.16 | -97.5 | -96.53 | 0.68 | 0 | 0 | 0 | 0 | 0 | 1.42 | 0 | 0 | 1.98 | 0 | 0 | 1.61 | 0 | 0 | 3.2 | 1.27 | 0 | 0.01 | 0.0 | 0 | 35.48 | -79.63 | 0 |
| 16Q1 (9) | 5.52 | -53.77 | -65.93 | 0.87 | 227.94 | 247.46 | 0 | 0 | 0 | 1.36 | 871.43 | -73.23 | 6.39 | -43.25 | -59.06 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.16 | -18.77 | 0 | 0.01 | 0.0 | 0 | 174.13 | -43.12 | 0 |
| 15Q4 (8) | 11.94 | 518.95 | 619.28 | -0.68 | 51.77 | -119.35 | 0 | 0 | 0 | 0.14 | -94.21 | -95.25 | 11.26 | 364.32 | 734.07 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.89 | -1.77 | 0 | 0.01 | 0.0 | 0 | 306.15 | 526.47 | 0 |
| 15Q3 (7) | -2.85 | -161.29 | 38.58 | -1.41 | -3425.0 | -54.95 | 0 | 0 | 0 | 2.42 | 278.12 | 261.19 | -4.26 | -192.41 | 23.24 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.96 | 0 | 0 | 0.01 | 0 | 0 | -71.79 | 0 | 0 |
| 15Q2 (6) | 4.65 | -71.3 | 164.94 | -0.04 | 93.22 | -300.0 | 0 | 0 | 0 | 0.64 | -87.4 | -4.48 | 4.61 | -70.47 | 164.3 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 15Q1 (5) | 16.2 | 875.9 | 543.84 | -0.59 | -90.32 | -118.21 | 0 | 0 | 0 | 5.08 | 72.2 | 236.56 | 15.61 | 1056.3 | 3907.32 | 0 | 0 | 0 | -0.01 | 50.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q4 (4) | 1.66 | 135.78 | 0.0 | -0.31 | 65.93 | 0.0 | 0 | 0 | 0.0 | 2.95 | 340.3 | 0.0 | 1.35 | 124.32 | 0.0 | 0 | 0 | 0.0 | -0.02 | 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 |
| 14Q3 (3) | -4.64 | 35.2 | 0.0 | -0.91 | -9000.0 | 0.0 | 0 | 0 | 0.0 | 0.67 | 0.0 | 0.0 | -5.55 | 22.59 | 0.0 | 0 | 0 | 0.0 | -0.02 | -100.0 | 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 |
| 14Q2 (2) | -7.16 | -96.16 | 0.0 | -0.01 | -100.31 | 0.0 | 0 | 0 | 0.0 | 0.67 | 118.01 | 0.0 | -7.17 | -1648.78 | 0.0 | 0 | 0 | 0.0 | -0.01 | 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 |
| 14Q1 (1) | -3.65 | 0.0 | 0.0 | 3.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -3.72 | 0.0 | 0.0 | -0.41 | 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 |
