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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2021 (10) | -0.45 | 0 | -0.37 | 0 | 1.41 | 314.71 | 0.16 | 0 | -0.82 | 0 | 0.08 | -46.67 | -0.32 | 0 | 2.71 | -45.58 | -0.8 | 0 | -0.91 | 0 | 0.1 | 11.11 | 0.3 | 7.14 | 0.00 | 0 |
| 2020 (9) | -0.76 | 0 | -0.1 | 0 | 0.34 | 209.09 | -0.22 | 0 | -0.86 | 0 | 0.15 | -46.43 | -0.26 | 0 | 4.98 | -49.99 | -0.79 | 0 | -1.52 | 0 | 0.09 | 50.0 | 0.28 | 64.71 | 0.00 | 0 |
| 2019 (8) | -0.32 | 0 | -0.62 | 0 | 0.11 | 0 | 0.17 | 0 | -0.94 | 0 | 0.28 | 2700.0 | -0.23 | 0 | 9.96 | 2241.64 | -0.66 | 0 | -0.4 | 0 | 0.06 | 0.0 | 0.17 | 70.0 | 0.00 | 0 |
| 2018 (7) | -1.03 | 0 | 0.56 | 0 | -0.65 | 0 | -0.53 | 0 | -0.47 | 0 | 0.01 | -66.67 | -0.1 | 0 | 0.43 | -60.85 | -0.96 | 0 | -0.59 | 0 | 0.06 | -25.0 | 0.1 | 66.67 | 0.00 | 0 |
| 2017 (6) | -0.78 | 0 | -1.23 | 0 | 1.15 | 0 | -0.04 | 0 | -2.01 | 0 | 0.03 | 50.0 | 0 | 0 | 1.09 | 109.24 | -1.13 | 0 | -1.13 | 0 | 0.08 | -20.0 | 0.06 | 0.0 | 0.00 | 0 |
| 2016 (5) | 0.36 | 0 | 0 | 0 | 0 | 0 | -0.36 | 0 | 0.36 | 0 | 0.02 | -60.0 | -0.04 | 0 | 0.52 | -30.7 | -0.79 | 0 | -1.07 | 0 | 0.1 | -58.33 | 0.06 | 20.0 | 0.00 | 0 |
| 2015 (4) | -0.84 | 0 | 0.01 | 0 | -0.6 | 0 | 1.81 | 0 | -0.83 | 0 | 0.05 | -61.54 | 0 | 0 | 0.75 | -55.6 | -0.16 | 0 | -1.86 | 0 | 0.24 | -7.69 | 0.05 | -16.67 | 0.00 | 0 |
| 2014 (3) | -0.75 | 0 | -0.13 | 0 | -0.14 | 0 | -0.05 | 0 | -0.88 | 0 | 0.13 | -40.91 | 0 | 0 | 1.69 | -44.82 | 0.01 | 0 | 0.24 | 0 | 0.26 | -13.33 | 0.06 | 20.0 | -133.93 | 0 |
| 2013 (2) | 0.88 | 0 | -0.21 | 0 | -0.43 | 0 | 0.23 | 0 | 0.67 | 0 | 0.22 | 57.14 | 0 | 0 | 3.06 | 90.58 | -0.2 | 0 | -0.32 | 0 | 0.3 | -11.76 | 0.05 | 0.0 | 2933.33 | 0 |
| 2012 (1) | -0.02 | 0 | -0.17 | 0 | -1.24 | 0 | -0.05 | 0 | -0.19 | 0 | 0.14 | 0 | -0.03 | 0 | 1.61 | 0 | 0.31 | 0 | 0.23 | 0 | 0.34 | 0 | 0.05 | 0 | -3.23 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 22Q2 (20) | 0.06 | 20.0 | 127.27 | -0.09 | 47.06 | 30.77 | 0 | 100.0 | 100.0 | 0.32 | 966.67 | 0 | -0.03 | 75.0 | 91.43 | 0.01 | -92.86 | 0 | -0.06 | 14.29 | 0.0 | 1.32 | -92.58 | 0 | -0.34 | -47.83 | -70.0 | -1.12 | -348.0 | -348.0 | 0.06 | 20.0 | 100.0 | 0.07 | 16.67 | -12.5 | 0.00 | 0 | 0 |
| 22Q1 (19) | 0.05 | 133.33 | 183.33 | -0.17 | -41.67 | -240.0 | -0.28 | -145.9 | -135.9 | 0.03 | -78.57 | -40.0 | -0.12 | 55.56 | -9.09 | 0.14 | 600.0 | 1300.0 | -0.07 | 30.0 | 0.0 | 17.72 | 546.84 | 1317.72 | -0.23 | 4.17 | -15.0 | -0.25 | 10.71 | -31.58 | 0.05 | 66.67 | 150.0 | 0.06 | -25.0 | -14.29 | 0.00 | 0 | 0 |
| 21Q4 (18) | -0.15 | -650.0 | -400.0 | -0.12 | -71.43 | -200.0 | 0.61 | 1425.0 | 408.33 | 0.14 | 566.67 | 450.0 | -0.27 | -200.0 | -285.71 | 0.02 | -60.0 | 0.0 | -0.1 | -25.0 | -66.67 | 2.74 | -57.81 | 43.84 | -0.24 | -60.0 | -84.62 | -0.28 | -47.37 | -115.38 | 0.03 | 50.0 | 50.0 | 0.08 | 14.29 | 14.29 | 0.00 | 0 | 0 |
| 21Q3 (17) | -0.02 | 90.91 | 88.89 | -0.07 | 46.15 | 30.0 | 0.04 | 300.0 | -71.43 | -0.03 | 0 | 0.0 | -0.09 | 74.29 | 67.86 | 0.05 | 0 | -28.57 | -0.08 | -33.33 | 20.0 | 6.49 | 0 | -31.35 | -0.15 | 25.0 | 16.67 | -0.19 | 24.0 | 78.65 | 0.02 | -33.33 | 0.0 | 0.07 | -12.5 | 16.67 | 0.00 | 0 | 0 |
| 21Q2 (16) | -0.22 | -266.67 | -69.23 | -0.13 | -160.0 | -1200.0 | -0.02 | -102.56 | -125.0 | 0 | -100.0 | 100.0 | -0.35 | -218.18 | -150.0 | 0 | -100.0 | -100.0 | -0.06 | 14.29 | 25.0 | -0.00 | -100.0 | -100.0 | -0.2 | 0.0 | -33.33 | -0.25 | -31.58 | -78.57 | 0.03 | 50.0 | 50.0 | 0.08 | 14.29 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (15) | -0.06 | -100.0 | 85.37 | -0.05 | -25.0 | -183.33 | 0.78 | 550.0 | 0 | 0.05 | 225.0 | 0 | -0.11 | -57.14 | 68.57 | 0.01 | -50.0 | -50.0 | -0.07 | -16.67 | -133.33 | 1.25 | -34.38 | -75.63 | -0.2 | -53.85 | 39.39 | -0.19 | -46.15 | 53.66 | 0.02 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (14) | -0.03 | 83.33 | -127.27 | -0.04 | 60.0 | 77.78 | 0.12 | -14.29 | 0 | -0.04 | -33.33 | 63.64 | -0.07 | 75.0 | 0.0 | 0.02 | -71.43 | -50.0 | -0.06 | 40.0 | 25.0 | 1.90 | -79.86 | -57.14 | -0.13 | 27.78 | 0.0 | -0.13 | 85.39 | -8.33 | 0.02 | 0.0 | 100.0 | 0.07 | 16.67 | 40.0 | 0.00 | 0 | 0 |
| 20Q3 (13) | -0.18 | -38.46 | -500.0 | -0.1 | -900.0 | -132.26 | 0.14 | 75.0 | 240.0 | -0.03 | 76.92 | 78.57 | -0.28 | -100.0 | -200.0 | 0.07 | 133.33 | 75.0 | -0.1 | -25.0 | -100.0 | 9.46 | 164.86 | 77.36 | -0.18 | -20.0 | 21.74 | -0.89 | -535.71 | -368.42 | 0.02 | 0.0 | 0.0 | 0.06 | -25.0 | 50.0 | 0.00 | 0 | 0 |
| 20Q2 (12) | -0.13 | 68.29 | -200.0 | -0.01 | -116.67 | 98.39 | 0.08 | 0 | -61.9 | -0.13 | 0 | -165.0 | -0.14 | 60.0 | 71.43 | 0.03 | 50.0 | -85.0 | -0.08 | -166.67 | -33.33 | 3.57 | -30.36 | -90.0 | -0.15 | 54.55 | -66.67 | -0.14 | 65.85 | -800.0 | 0.02 | 0.0 | 0.0 | 0.08 | 14.29 | 100.0 | 0.00 | 0 | -100.0 |
| 20Q1 (11) | -0.41 | -472.73 | 24.07 | 0.06 | 133.33 | 146.15 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | -0.35 | -400.0 | 47.76 | 0.02 | -50.0 | 0 | -0.03 | 62.5 | 0.0 | 5.13 | 15.38 | 0 | -0.33 | -153.85 | -65.0 | -0.41 | -241.67 | -215.38 | 0.02 | 100.0 | 0.0 | 0.07 | 40.0 | 133.33 | 0.00 | 0 | 0 |
| 19Q4 (10) | 0.11 | 466.67 | 118.33 | -0.18 | -158.06 | -110.71 | 0 | 100.0 | 100.0 | -0.11 | 21.43 | 78.85 | -0.07 | -125.0 | -106.48 | 0.04 | 0.0 | 500.0 | -0.08 | -60.0 | -14.29 | 4.44 | -16.67 | 228.89 | -0.13 | 43.48 | 40.91 | -0.12 | 36.84 | -500.0 | 0.01 | -50.0 | 0 | 0.05 | 25.0 | 150.0 | 0.00 | 0 | 100.0 |
| 19Q3 (9) | -0.03 | -123.08 | -106.67 | 0.31 | 150.0 | 135.23 | -0.1 | -147.62 | 41.18 | -0.14 | -170.0 | -100.0 | 0.28 | 157.14 | 165.12 | 0.04 | -80.0 | 0 | -0.05 | 16.67 | -25.0 | 5.33 | -85.07 | 0 | -0.23 | -155.56 | -35.29 | -0.19 | -1050.0 | -72.73 | 0.02 | 0.0 | -33.33 | 0.04 | 0.0 | 33.33 | 0.00 | -100.0 | 0 |
| 19Q2 (8) | 0.13 | 124.07 | 316.67 | -0.62 | -376.92 | -3200.0 | 0.21 | 0 | 172.41 | 0.2 | -9.09 | 266.67 | -0.49 | 26.87 | -1125.0 | 0.2 | 0 | 900.0 | -0.06 | -100.0 | 0 | 35.71 | 0 | 1185.71 | -0.09 | 55.0 | 67.86 | 0.02 | 115.38 | 111.11 | 0.02 | 0.0 | 0.0 | 0.04 | 33.33 | 100.0 | 162.50 | 0 | 0 |
| 19Q1 (7) | -0.54 | 10.0 | 34.15 | -0.13 | -107.74 | 51.85 | 0 | 100.0 | -100.0 | 0.22 | 142.31 | 29.41 | -0.67 | -162.04 | 38.53 | 0 | 100.0 | 0 | -0.03 | 57.14 | 0 | -0.00 | 100.0 | 0 | -0.2 | 9.09 | 28.57 | -0.13 | -533.33 | 60.61 | 0.02 | 0 | 0.0 | 0.03 | 50.0 | 0.0 | 0.00 | 100.0 | 0 |
| 18Q4 (6) | -0.6 | -233.33 | 0 | 1.68 | 290.91 | 0 | -0.49 | -188.24 | 0 | -0.52 | -642.86 | 0 | 1.08 | 351.16 | 0 | -0.01 | 0 | 0 | -0.07 | -75.0 | 0 | -3.45 | 0 | 0 | -0.22 | -29.41 | 0 | 0.03 | 127.27 | 0 | 0 | -100.0 | 0 | 0.02 | -33.33 | 0 | -1200.00 | 0 | 0 |
| 18Q3 (5) | 0.45 | 850.0 | 0 | -0.88 | -4500.0 | 0 | -0.17 | 41.38 | 0 | -0.07 | 41.67 | 0 | -0.43 | -975.0 | 0 | 0 | -100.0 | 0 | -0.04 | 0 | 0 | -0.00 | -100.0 | 0 | -0.17 | 39.29 | 0 | -0.11 | 38.89 | 0 | 0.03 | 50.0 | 0 | 0.03 | 50.0 | 0 | 0.00 | 0 | 0 |
| 18Q2 (4) | -0.06 | 92.68 | 0.0 | 0.02 | 107.41 | 0.0 | -0.29 | -196.67 | 0.0 | -0.12 | -170.59 | 0.0 | -0.04 | 96.33 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 2.78 | 0 | 0.0 | -0.28 | 0.0 | 0.0 | -0.18 | 45.45 | 0.0 | 0.02 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | 0.00 | 0 | 0.0 |
| 18Q1 (3) | -0.82 | 0 | 0.0 | -0.27 | 0 | 0.0 | 0.3 | 0 | 0.0 | 0.17 | 0 | 0.0 | -1.09 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.28 | 0 | 0.0 | -0.33 | 0 | 0.0 | 0.02 | 0 | 0.0 | 0.03 | 0 | 0.0 | 0.00 | 0 | 0.0 |
