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) | -1.32 | -238.95 | -238.46 | -0.22 | 85.03 | 78.43 | -1.23 | -182.0 | -1437.5 | 0.29 | 1350.0 | 231.82 | -1.54 | -196.15 | -9.22 | 0.17 | -86.82 | -84.11 | -0.03 | 50.0 | -200.0 | 1.21 | -83.4 | -80.88 | -2.36 | -28.26 | -31.11 | -1.61 | 1.23 | 63.74 | 1.83 | -17.57 | -14.88 | 0 | 100.0 | 0 | -600.00 | -415.79 | 0 |
| 17Q3 (19) | 0.95 | -12.84 | -37.09 | -1.47 | -101.37 | -93.42 | 1.5 | 433.33 | 199.34 | 0.02 | 128.57 | -98.44 | -0.52 | -244.44 | -169.33 | 1.29 | 108.06 | 89.71 | -0.06 | 45.45 | -117.65 | 7.27 | 111.23 | 81.26 | -1.84 | 23.01 | 49.31 | -1.63 | 41.58 | 55.83 | 2.22 | 9.9 | -0.89 | -0.09 | -200.0 | 0.0 | 190.00 | 0 | 0 |
| 17Q2 (18) | 1.09 | 152.15 | -55.33 | -0.73 | 54.66 | 47.86 | -0.45 | -125.14 | -240.62 | -0.07 | -123.33 | -146.67 | 0.36 | 109.73 | -65.38 | 0.62 | -57.82 | -31.11 | -0.11 | 21.43 | 78.43 | 3.44 | -69.67 | 15.95 | -2.39 | 11.81 | -697.5 | -2.79 | 14.68 | -462.34 | 2.02 | -4.72 | -4.72 | 0.09 | 0 | 0.0 | 0.00 | 0 | -100.0 |
| 17Q1 (17) | -2.09 | -435.9 | -148.72 | -1.61 | -57.84 | -455.17 | 1.79 | 2337.5 | 0 | 0.3 | 236.36 | 25.0 | -3.7 | -162.41 | -192.5 | 1.47 | 37.38 | 0 | -0.14 | -566.67 | -133.33 | 11.34 | 79.79 | 0 | -2.71 | -50.56 | 0 | -3.27 | 26.35 | 0 | 2.12 | -1.4 | -2.75 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 16Q4 (16) | -0.39 | -125.83 | -106.04 | -1.02 | -34.21 | -41.67 | -0.08 | 94.7 | 0 | -0.22 | -117.19 | -15.79 | -1.41 | -288.0 | -124.56 | 1.07 | 57.35 | 0 | 0.03 | -91.18 | -84.21 | 6.31 | 57.35 | 0 | -1.8 | 50.41 | 0 | -4.44 | -20.33 | 0 | 2.15 | -4.02 | 5.91 | 0 | 100.0 | -100.0 | 0.00 | 0 | -100.0 |
| 16Q3 (15) | 1.51 | -38.11 | -68.54 | -0.76 | 45.71 | 55.03 | -1.51 | -571.88 | 0 | 1.28 | 753.33 | -34.36 | 0.75 | -27.88 | -75.88 | 0.68 | -24.44 | 0 | 0.34 | 166.67 | 383.33 | 4.01 | 35.12 | 0 | -3.63 | -1007.5 | 0 | -3.69 | -579.22 | 0 | 2.24 | 5.66 | 12.0 | -0.09 | -200.0 | -250.0 | 0.00 | -100.0 | -100.0 |
| 16Q2 (14) | 2.44 | -43.12 | 180.46 | -1.4 | -382.76 | 22.22 | 0.32 | 0 | 0 | 0.15 | -37.5 | -83.52 | 1.04 | -74.0 | 211.83 | 0.9 | 0 | 0 | -0.51 | -750.0 | -363.64 | 2.97 | 0 | 0 | 0.4 | 0 | 0 | 0.77 | 0 | 0 | 2.12 | -2.75 | 0 | 0.09 | 80.0 | 0 | 81.88 | -57.44 | 0 |
| 16Q1 (13) | 4.29 | -33.59 | 290.0 | -0.29 | 59.72 | 89.72 | 0 | 0 | 0 | 0.24 | 226.32 | -51.02 | 4.0 | -30.31 | 332.56 | 0 | 0 | 0 | -0.06 | -131.58 | 64.71 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.18 | 7.39 | 0 | 0.05 | -16.67 | 0 | 192.38 | -37.76 | 0 |
| 15Q4 (12) | 6.46 | 34.58 | 822.86 | -0.72 | 57.4 | 85.8 | 0 | 0 | 0 | -0.19 | -109.74 | -107.54 | 5.74 | 84.57 | 231.35 | 0 | 0 | 0 | 0.19 | 258.33 | 140.43 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.03 | 1.5 | 0 | 0.06 | 0.0 | 0 | 309.09 | 32.65 | 0 |
| 15Q3 (11) | 4.8 | 451.72 | -10.61 | -1.69 | 6.11 | 61.68 | 0 | 0 | 0 | 1.95 | 114.29 | 179.59 | 3.11 | 434.41 | 223.96 | 0 | 0 | 0 | -0.12 | -9.09 | -160.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.0 | 0 | 0 | 0.06 | 0 | 0 | 233.01 | 0 | 0 |
| 15Q2 (10) | 0.87 | -20.91 | 0 | -1.8 | 36.17 | 0 | 0 | 0 | 0 | 0.91 | 85.71 | 198.91 | -0.93 | 45.93 | 0 | 0 | 0 | 0 | -0.11 | 35.29 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 15Q1 (9) | 1.1 | 57.14 | 787.5 | -2.82 | 44.38 | 21.45 | 0 | 0 | 0 | 0.49 | -80.56 | -46.74 | -1.72 | 60.64 | 54.13 | 0 | 0 | 0 | -0.17 | 63.83 | 91.46 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q4 (8) | 0.7 | -86.96 | 75.0 | -5.07 | -14.97 | -717.74 | 0 | 0 | 0 | 2.52 | 202.86 | 327.12 | -4.37 | -555.21 | -1886.36 | 0 | 0 | 0 | -0.47 | -335.0 | -1275.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q3 (7) | 5.37 | 0 | 219.64 | -4.41 | 0 | -205.5 | 0 | 0 | 0 | -2.45 | -166.3 | -501.64 | 0.96 | 0 | -83.62 | 0 | 0 | 0 | 0.2 | 0 | 350.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q2 (6) | 0 | 100.0 | -100.0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.92 | -200.0 | -268.0 | 0 | 100.0 | -100.0 | 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 |
| 14Q1 (5) | -0.16 | -140.0 | 55.56 | -3.59 | -479.03 | -235.51 | 0 | 0 | 0 | 0.92 | 55.93 | 53.33 | -3.75 | -1604.55 | -162.24 | 0 | 0 | 0 | -1.99 | -5075.0 | -158.44 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 13Q4 (4) | 0.4 | -76.19 | 0.0 | -0.62 | -114.83 | 0.0 | 0 | 0 | 0.0 | 0.59 | -3.28 | 0.0 | -0.22 | -103.75 | 0.0 | 0 | 0 | 0.0 | 0.04 | 150.0 | 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) | 1.68 | -61.11 | 0.0 | 4.18 | 1592.86 | 0.0 | 0 | 0 | 0.0 | 0.61 | 344.0 | 0.0 | 5.86 | 45.05 | 0.0 | 0 | 0 | 0.0 | -0.08 | -200.0 | 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) | 4.32 | 1300.0 | 0.0 | -0.28 | 73.83 | 0.0 | 0 | 0 | 0.0 | -0.25 | -141.67 | 0.0 | 4.04 | 382.52 | 0.0 | 0 | 0 | 0.0 | 0.08 | 110.39 | 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 |
| 13Q1 (1) | -0.36 | 0.0 | 0.0 | -1.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | -1.43 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.77 | 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 |
