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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2019 (10) | -0.46 | 0 | -0.49 | 0 | -2.41 | 0 | -0.02 | 0 | -0.95 | 0 | 0.13 | 160.0 | 0 | 0 | 0.60 | 156.52 | 1.14 | -11.63 | 0.84 | -37.78 | 0.38 | 100.0 | 0.64 | 20.75 | -24.73 | 0 |
| 2018 (9) | 3.59 | 0.0 | -6.14 | 0 | 4.35 | 0 | 0 | 0 | -2.55 | 0 | 0.05 | -73.68 | 0 | 0 | 0.23 | -67.48 | 1.29 | -57.43 | 1.35 | -45.34 | 0.19 | 18.75 | 0.53 | 1.92 | 173.43 | 52.17 |
| 2017 (8) | 3.59 | 43.6 | 2.2 | 0 | -2.79 | 0 | 0.01 | 0.0 | 5.79 | 0 | 0.19 | 0.0 | -0.03 | 0 | 0.72 | 23.96 | 3.03 | -37.27 | 2.47 | -1.2 | 0.16 | 14.29 | 0.52 | -7.14 | 113.97 | 45.88 |
| 2016 (7) | 2.5 | 73.61 | -6.02 | 0 | 1.92 | 0 | 0.01 | 0 | -3.52 | 0 | 0.19 | -67.8 | 0.09 | 0 | 0.58 | -73.48 | 4.83 | 2.11 | 2.5 | -12.28 | 0.14 | 27.27 | 0.56 | -3.45 | 78.12 | 92.06 |
| 2015 (6) | 1.44 | 30.91 | -2.2 | 0 | -0.67 | 0 | 0 | 0 | -0.76 | 0 | 0.59 | -69.9 | -0.07 | 0 | 2.19 | -75.35 | 4.73 | 42.47 | 2.85 | -31.65 | 0.11 | 57.14 | 0.58 | 45.0 | 40.68 | 71.59 |
| 2014 (5) | 1.1 | 0 | -4.98 | 0 | 0.14 | -95.42 | -0.03 | 0 | -3.88 | 0 | 1.96 | 2350.0 | -2.36 | 0 | 8.89 | 1963.33 | 3.32 | 43.72 | 4.17 | 17.46 | 0.07 | 40.0 | 0.4 | 53.85 | 23.71 | 0 |
| 2013 (4) | -0.96 | 0 | -2.81 | 0 | 3.06 | 0 | 0 | 0 | -3.77 | 0 | 0.08 | 0 | -0.28 | 0 | 0.43 | 0 | 2.31 | 0 | 3.55 | 0 | 0.05 | 0 | 0.26 | 0 | -24.87 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 20Q2 (20) | 0.54 | 74.19 | 300.0 | 0.23 | 155.56 | -83.8 | 0.84 | 2900.0 | 198.82 | 0.01 | 150.0 | 0 | 0.77 | 92.5 | -33.04 | 0.02 | -66.67 | -33.33 | 0 | 0 | 0 | 0.42 | -71.61 | -22.32 | -0.18 | -280.0 | -172.0 | -0.52 | -160.0 | -326.09 | 0.08 | 0.0 | -33.33 | 0.15 | 0.0 | -6.25 | 0.00 | -100.0 | 100.0 |
| 20Q1 (19) | 0.31 | 163.27 | 188.57 | 0.09 | 250.0 | 105.0 | -0.03 | 95.71 | 90.62 | -0.02 | 0.0 | 0 | 0.4 | 172.73 | 118.6 | 0.06 | 0.0 | 200.0 | 0 | 0 | 0 | 1.49 | 35.07 | 276.87 | 0.1 | -44.44 | -78.72 | -0.2 | -281.82 | -127.4 | 0.08 | -27.27 | -11.11 | 0.15 | 0.0 | -11.76 | 1033.33 | 880.27 | 3022.86 |
| 19Q4 (18) | -0.49 | -173.13 | -128.0 | -0.06 | -20.0 | 97.96 | -0.7 | -29.63 | -155.12 | -0.02 | 0 | 0 | -0.55 | -188.71 | 53.78 | 0.06 | 500.0 | 0 | 0 | 0 | 100.0 | 1.10 | 525.41 | 0 | 0.18 | -25.0 | 700.0 | 0.11 | 147.83 | 10.0 | 0.11 | 83.33 | 120.0 | 0.15 | -6.25 | 15.38 | -132.43 | 0 | -121.19 |
| 19Q3 (17) | 0.67 | 348.15 | 379.17 | -0.05 | -103.52 | -102.22 | -0.54 | 36.47 | -5.88 | 0 | 0 | 0 | 0.62 | -46.09 | -69.15 | 0.01 | -66.67 | -66.67 | 0 | 0 | -100.0 | 0.18 | -67.61 | -68.96 | 0.24 | -4.0 | 71.43 | -0.23 | -200.0 | -483.33 | 0.06 | -50.0 | 20.0 | 0.16 | 0.0 | 23.08 | 0.00 | 100.0 | 100.0 |
| 19Q2 (16) | -0.27 | 22.86 | 22.86 | 1.42 | 178.89 | 152.99 | -0.85 | -165.62 | -121.68 | 0 | 0 | 0 | 1.15 | 153.49 | 137.95 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 0.55 | 37.73 | 227.82 | 0.25 | -46.81 | -56.9 | 0.23 | -68.49 | -4.17 | 0.12 | 33.33 | 140.0 | 0.16 | -5.88 | 14.29 | -52.94 | -49.75 | 34.96 |
| 19Q1 (15) | -0.35 | -120.0 | -114.46 | -1.8 | 38.78 | 34.78 | -0.32 | -125.2 | 3.03 | 0 | 0 | 0 | -2.15 | -80.67 | -532.35 | 0.02 | 0 | 100.0 | 0 | 100.0 | 0 | 0.40 | 0 | 113.86 | 0.47 | 1666.67 | -21.67 | 0.73 | 630.0 | -22.34 | 0.09 | 80.0 | 80.0 | 0.17 | 30.77 | 30.77 | -35.35 | -105.66 | -116.36 |
| 18Q4 (14) | 1.75 | 829.17 | 10.76 | -2.94 | -230.67 | -783.72 | 1.27 | 349.02 | 186.39 | 0 | 0 | -100.0 | -1.19 | -159.2 | -159.2 | 0 | -100.0 | -100.0 | -2.1 | -200.0 | -320.0 | -0.00 | -100.0 | -100.0 | -0.03 | -121.43 | -200.0 | 0.1 | 66.67 | -70.59 | 0.05 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 625.00 | 725.0 | 105.7 |
| 18Q3 (13) | -0.24 | 31.43 | -136.92 | 2.25 | 183.96 | 803.12 | -0.51 | -113.01 | -1375.0 | 0 | 0 | 100.0 | 2.01 | 166.34 | 509.09 | 0.03 | 200.0 | -81.25 | 2.1 | 0 | 21100.0 | 0.57 | 242.13 | -75.63 | 0.14 | -75.86 | -85.26 | 0.06 | -75.0 | -92.11 | 0.05 | 0.0 | 25.0 | 0.13 | -7.14 | 0.0 | -100.00 | -22.86 | -243.08 |
| 18Q2 (12) | -0.35 | -114.46 | 2.78 | -2.68 | 2.9 | -300.0 | 3.92 | 1287.88 | 2550.0 | 0 | 0 | 0 | -3.03 | -791.18 | -409.18 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.17 | -10.15 | 0 | 0.58 | -3.33 | -30.12 | 0.24 | -74.47 | -55.56 | 0.05 | 0.0 | 25.0 | 0.14 | 7.69 | 7.69 | -81.40 | -137.67 | -60.53 |
| 18Q1 (11) | 2.42 | 53.16 | 32.97 | -2.76 | -741.86 | -468.0 | -0.33 | 77.55 | 74.22 | 0 | -100.0 | 0 | -0.34 | -116.92 | -113.23 | 0.01 | -66.67 | 0 | 0 | 100.0 | -100.0 | 0.19 | -65.86 | 0 | 0.6 | 6100.0 | -52.38 | 0.94 | 176.47 | 11.9 | 0.05 | 0.0 | 25.0 | 0.13 | 0.0 | 0.0 | 216.07 | -28.89 | 19.91 |
| 17Q4 (10) | 1.58 | 143.08 | 146.88 | 0.43 | 234.38 | 118.53 | -1.47 | -3775.0 | -207.3 | 0.12 | 200.0 | 300.0 | 2.01 | 509.09 | 219.64 | 0.03 | -81.25 | 200.0 | -0.5 | -4900.0 | -725.0 | 0.54 | -76.77 | 387.7 | -0.01 | -101.05 | -100.99 | 0.34 | -55.26 | -26.09 | 0.05 | 25.0 | 25.0 | 0.13 | 0.0 | 0.0 | 303.85 | 334.73 | 199.1 |
| 17Q3 (9) | 0.65 | 280.56 | -36.89 | -0.32 | -123.88 | 90.99 | 0.04 | 125.0 | -60.0 | -0.12 | 0 | 0 | 0.33 | -66.33 | 113.1 | 0.16 | 0 | 166.67 | -0.01 | 0 | 66.67 | 2.34 | 0 | 225.84 | 0.95 | 14.46 | -23.39 | 0.76 | 40.74 | 5.56 | 0.04 | 0.0 | 33.33 | 0.13 | 0.0 | -7.14 | 69.89 | 237.84 | -39.61 |
| 17Q2 (8) | -0.36 | -119.78 | -1900.0 | 1.34 | 78.67 | 1130.77 | -0.16 | 87.5 | -169.57 | 0 | 0 | 0 | 0.98 | -61.87 | 990.91 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | -0.00 | 0 | -100.0 | 0.83 | -34.13 | -27.83 | 0.54 | -35.71 | -3.57 | 0.04 | 0.0 | 33.33 | 0.13 | 0.0 | -7.14 | -50.70 | -128.14 | -1950.7 |
| 17Q1 (7) | 1.82 | 184.38 | 124.69 | 0.75 | 132.33 | 0 | -1.28 | -193.43 | 0 | 0 | -100.0 | 100.0 | 2.57 | 252.98 | 217.28 | 0 | -100.0 | 0 | 0.01 | -87.5 | -50.0 | -0.00 | -100.0 | 0 | 1.26 | 24.75 | 0 | 0.84 | 82.61 | 0 | 0.04 | 0.0 | 33.33 | 0.13 | 0.0 | -13.33 | 180.20 | 77.38 | -59.96 |
| 16Q4 (6) | 0.64 | -37.86 | 88.24 | -2.32 | 34.65 | 6.07 | 1.37 | 1270.0 | 0 | 0.03 | 0 | 102.14 | -1.68 | 33.33 | 21.13 | 0.01 | -83.33 | 0 | 0.08 | 366.67 | 105.19 | 0.11 | -84.48 | 0 | 1.01 | -18.55 | 0 | 0.46 | -36.11 | 0 | 0.04 | 33.33 | 33.33 | 0.13 | -7.14 | -13.33 | 101.59 | -12.22 | -46.22 |
| 16Q3 (5) | 1.03 | 5050.0 | -15.57 | -3.55 | -2630.77 | -285.87 | 0.1 | -56.52 | 0 | 0 | 0 | -100.0 | -2.52 | -2190.91 | -940.0 | 0.06 | -40.0 | 0 | -0.03 | -250.0 | -200.0 | 0.72 | -41.08 | 0 | 1.24 | 7.83 | 0 | 0.72 | 28.57 | 0 | 0.03 | 0.0 | 0.0 | 0.14 | 0.0 | -6.67 | 115.73 | 4124.16 | -82.93 |
| 16Q2 (4) | 0.02 | -97.53 | 0.0 | -0.13 | 0 | 0.0 | 0.23 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.11 | -113.58 | 0.0 | 0.1 | 0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.22 | 0 | 0.0 | 1.15 | 0 | 0.0 | 0.56 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.14 | -6.67 | 0.0 | 2.74 | -99.39 | 0.0 |
| 16Q1 (3) | 0.81 | 138.24 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | -0.3 | 78.57 | 0.0 | 0.81 | 138.03 | 0.0 | 0 | 0 | 0.0 | 0.02 | 101.3 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 450.00 | 138.24 | 0.0 |
| 15Q4 (2) | 0.34 | -72.13 | 0.0 | -2.47 | -168.48 | 0.0 | 0 | 0 | 0.0 | -1.4 | -216.67 | 0.0 | -2.13 | -810.0 | 0.0 | 0 | 0 | 0.0 | -1.54 | -5233.33 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 188.89 | -72.13 | 0.0 |
| 15Q3 (1) | 1.22 | 0.0 | 0.0 | -0.92 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 677.78 | 0.0 | 0.0 |
