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) | 4.5 | 282.19 | -17.88 | 3.64 | 487.1 | 369.63 | -10.4 | -470.11 | -309.45 | 15.14 | 6208.33 | 1620.45 | 8.14 | 540.0 | 97.09 | 0.27 | -35.71 | -67.47 | 0 | 0 | 0 | 3.72 | 6.97 | 55.57 | -8.82 | 28.29 | -1018.75 | -10.86 | -97.81 | -3778.57 | 3.09 | -18.9 | -8.85 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 18Q3 (19) | -2.47 | 26.71 | -140.69 | 0.62 | -32.61 | 121.45 | 2.81 | 20.09 | 251.08 | 0.24 | 148.0 | -82.09 | -1.85 | 24.49 | -158.18 | 0.42 | 40.0 | -56.7 | 0 | 0 | 0 | 3.48 | 109.88 | 16.71 | -12.3 | -47.48 | -17671.43 | -5.49 | -74.29 | -785.48 | 3.81 | 11.73 | 11.4 | 0 | 0 | -100.0 | 0.00 | 100.0 | -100.0 |
| 18Q2 (18) | -3.37 | 29.94 | -437.0 | 0.92 | 1020.0 | 41.54 | 2.34 | 5.41 | 155.58 | -0.5 | -457.14 | -143.1 | -2.45 | 50.1 | -248.48 | 0.3 | -38.78 | -42.31 | 0 | 0 | 0 | 1.66 | -9.23 | -14.21 | -8.34 | -323.35 | -139.66 | -3.15 | -320.0 | -150.0 | 3.41 | -0.29 | 0.89 | 0 | -100.0 | -100.0 | -1296.15 | -622.18 | -2860.81 |
| 18Q1 (17) | -4.81 | -187.77 | -243.15 | -0.1 | 92.59 | 65.52 | 2.22 | 187.4 | 225.42 | 0.14 | -84.09 | -82.93 | -4.91 | -218.89 | -259.93 | 0.49 | -40.96 | 16.67 | 0 | 0 | 0 | 1.82 | -23.66 | 18.32 | -1.97 | -305.21 | 50.75 | -0.75 | -167.86 | 20.21 | 3.42 | 0.88 | 1.18 | 0.01 | 0.0 | 0.0 | -179.48 | -202.18 | -230.87 |
| 17Q4 (16) | 5.48 | -9.72 | 996.0 | -1.35 | 53.29 | -174.59 | -2.54 | -36.56 | -2.42 | 0.88 | -34.33 | 154.32 | 4.13 | 29.87 | 78.79 | 0.83 | -14.43 | 171.55 | 0 | 0 | 0 | 2.39 | -19.76 | 157.15 | 0.96 | 1271.43 | 119.28 | -0.28 | 54.84 | 87.77 | 3.39 | -0.88 | 0.3 | 0.01 | 0.0 | 0.0 | 175.64 | -18.69 | 286.41 |
| 17Q3 (15) | 6.07 | 507.0 | -33.88 | -2.89 | -544.62 | 16.95 | -1.86 | 55.82 | 71.12 | 1.34 | 15.52 | -26.37 | 3.18 | 92.73 | -44.21 | 0.97 | 86.54 | -64.6 | 0 | 0 | 0 | 2.98 | 54.28 | -71.22 | 0.07 | 102.01 | 100.66 | -0.62 | 50.79 | 88.48 | 3.42 | 1.18 | -0.29 | 0.01 | 0.0 | 0.0 | 216.01 | 360.11 | 0 |
| 17Q2 (14) | 1.0 | -70.24 | -42.2 | 0.65 | 324.14 | 147.1 | -4.21 | -137.85 | 10.43 | 1.16 | 41.46 | -45.79 | 1.65 | -46.25 | 371.43 | 0.52 | 23.81 | -24.64 | 0 | 0 | 0 | 1.93 | 25.19 | 36.37 | -3.48 | 13.0 | -303.51 | -1.26 | -34.04 | -2200.0 | 3.38 | 0.0 | -0.29 | 0.01 | 0.0 | 0.0 | 46.95 | -65.77 | -6.1 |
| 17Q1 (13) | 3.36 | 572.0 | -38.69 | -0.29 | -116.02 | -140.85 | -1.77 | 28.63 | 0 | 0.82 | 150.62 | -40.15 | 3.07 | 32.9 | -50.4 | 0.42 | 136.21 | 0 | 0 | 0 | 0 | 1.54 | 136.87 | 0 | -4.0 | 19.68 | 0 | -0.94 | 58.95 | 0 | 3.38 | 0.0 | 1.2 | 0.01 | 0.0 | 0.0 | 137.14 | 201.71 | -16.16 |
| 16Q4 (12) | 0.5 | -94.55 | -96.49 | 1.81 | 152.01 | 454.9 | -2.48 | 61.49 | 0 | -1.62 | -189.01 | -168.35 | 2.31 | -59.47 | -83.19 | -1.16 | -142.34 | 0 | 0 | 0 | 0 | -4.18 | -140.41 | 0 | -4.98 | 52.84 | 0 | -2.29 | 57.43 | 0 | 3.38 | -1.46 | -17.76 | 0.01 | 0.0 | 0.0 | 45.45 | 0 | -86.86 |
| 16Q3 (11) | 9.18 | 430.64 | 462.85 | -3.48 | -152.17 | -128.95 | -6.44 | -37.02 | 0 | 1.82 | -14.95 | -31.32 | 5.7 | 1528.57 | 240.74 | 2.74 | 297.1 | 0 | 0 | 0 | 0 | 10.35 | 631.04 | 0 | -10.56 | -717.54 | 0 | -5.38 | -9066.67 | 0 | 3.43 | 1.18 | -17.94 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 16Q2 (10) | 1.73 | -68.43 | -79.62 | -1.38 | -294.37 | -331.25 | -4.7 | 0 | 0 | 2.14 | 56.2 | -47.8 | 0.35 | -94.35 | -95.72 | 0.69 | 0 | 0 | 0 | 0 | 0 | 1.42 | 0 | 0 | 1.71 | 0 | 0 | 0.06 | 0 | 0 | 3.39 | 1.5 | 0 | 0.01 | 0.0 | 0 | 50.00 | -69.43 | 0 |
| 16Q1 (9) | 5.48 | -61.54 | -66.59 | 0.71 | 239.22 | 164.55 | 0 | 0 | 0 | 1.37 | -42.19 | -75.0 | 6.19 | -54.95 | -59.54 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.34 | -18.73 | 0 | 0.01 | 0.0 | 0 | 163.58 | -52.7 | 0 |
| 15Q4 (8) | 14.25 | 663.24 | 601.97 | -0.51 | 66.45 | -10.87 | 0 | 0 | 0 | 2.37 | -10.57 | -23.3 | 13.74 | 439.26 | 775.16 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.11 | -1.67 | 0 | 0.01 | 0.0 | 0 | 345.87 | 672.81 | 0 |
| 15Q3 (7) | -2.53 | -129.8 | 43.27 | -1.52 | -375.0 | -63.44 | 0 | 0 | 0 | 2.65 | -35.37 | 248.68 | -4.05 | -149.57 | 24.86 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.18 | 0 | 0 | 0.01 | 0 | 0 | -60.38 | 0 | 0 |
| 15Q2 (6) | 8.49 | -48.23 | 174.67 | -0.32 | 70.91 | 93.25 | 0 | 0 | 0 | 4.1 | -25.18 | 203.8 | 8.17 | -46.6 | 150.71 | 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) | 16.4 | 707.88 | 530.45 | -1.1 | -139.13 | -114.14 | 0 | 0 | 0 | 5.48 | 77.35 | 259.3 | 15.3 | 874.52 | 285.39 | 0 | 0 | 0 | -0.01 | 50.0 | -100.21 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q4 (4) | 2.03 | 145.52 | 0.0 | -0.46 | 50.54 | 0.0 | 0 | 0 | 0.0 | 3.09 | 306.58 | 0.0 | 1.57 | 129.13 | 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) | -4.46 | 60.77 | 0.0 | -0.93 | 80.38 | 0.0 | 0 | 0 | 0.0 | 0.76 | 119.24 | 0.0 | -5.39 | 66.54 | 0.0 | 0 | 0 | 0.0 | -0.02 | 99.58 | 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) | -11.37 | -198.43 | 0.0 | -4.74 | -160.93 | 0.0 | 0 | 0 | 0.0 | -3.95 | -14.83 | 0.0 | -16.11 | -505.79 | 0.0 | 0 | 0 | 0.0 | -4.78 | -200.21 | 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) | -3.81 | 0.0 | 0.0 | 7.78 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -3.44 | 0.0 | 0.0 | 3.97 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.77 | 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 |
