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) | 0.85 | 329.73 | 4150.0 | -0.31 | -675.0 | -121.43 | 0 | 100.0 | -100.0 | 0 | 100.0 | 100.0 | 0.54 | 231.71 | 550.0 | 0.31 | 1450.0 | 158.33 | 0 | 0 | 0 | 14.90 | 1509.62 | 294.95 | 0.07 | -50.0 | -85.42 | -0.65 | -1725.0 | -254.76 | 0.05 | 25.0 | 25.0 | 0.04 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 17Q3 (19) | -0.37 | -131.25 | -124.5 | -0.04 | 0.0 | 60.0 | -1.94 | 0 | -25.97 | -0.01 | -125.0 | -106.25 | -0.41 | -105.0 | -129.08 | 0.02 | -50.0 | -71.43 | 0 | 0 | 0 | 0.93 | -53.24 | -51.19 | 0.14 | 180.0 | -85.57 | 0.04 | 33.33 | -95.79 | 0.04 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -308.33 | -111.98 | -310.32 |
| 17Q2 (18) | -0.16 | -151.61 | -148.48 | -0.04 | 60.0 | 60.0 | 0 | -100.0 | -100.0 | 0.04 | 233.33 | 233.33 | -0.2 | -195.24 | -186.96 | 0.04 | -55.56 | -50.0 | 0 | 0 | 0 | 1.98 | -54.02 | -5.45 | 0.05 | -28.57 | -94.51 | 0.03 | -66.67 | -96.84 | 0.04 | 0.0 | -20.0 | 0.04 | 0.0 | 0.0 | -145.45 | -179.77 | -558.4 |
| 17Q1 (17) | 0.31 | 1450.0 | -80.75 | -0.1 | 28.57 | -233.33 | 0.02 | 100.0 | 0 | -0.03 | -50.0 | 81.25 | 0.21 | 275.0 | -86.71 | 0.09 | -25.0 | 0 | 0 | 0 | 0 | 4.31 | 14.11 | 0 | 0.07 | -85.42 | 0 | 0.09 | -78.57 | 0 | 0.04 | 0.0 | -33.33 | 0.04 | 0.0 | 0.0 | 182.35 | 4458.82 | -88.67 |
| 16Q4 (16) | 0.02 | -98.68 | -95.65 | -0.14 | -40.0 | -27.27 | 0.01 | 100.65 | 0 | -0.02 | -112.5 | -100.0 | -0.12 | -108.51 | -134.29 | 0.12 | 71.43 | 0 | 0 | 0 | 100.0 | 3.77 | 98.92 | 0 | 0.48 | -50.52 | 0 | 0.42 | -55.79 | 0 | 0.04 | 0.0 | -42.86 | 0.04 | 0.0 | 0.0 | 4.00 | -97.27 | -99.04 |
| 16Q3 (15) | 1.51 | 357.58 | 98.68 | -0.1 | 0.0 | -42.86 | -1.54 | -3950.0 | 0 | 0.16 | 633.33 | -58.97 | 1.41 | 513.04 | 104.35 | 0.07 | -12.5 | 0 | 0 | 0 | 100.0 | 1.90 | -9.42 | 0 | 0.97 | 6.59 | 0 | 0.95 | 0.0 | 0 | 0.04 | -20.0 | -60.0 | 0.04 | 0.0 | 0.0 | 146.60 | 362.02 | -72.99 |
| 16Q2 (14) | 0.33 | -79.5 | 156.9 | -0.1 | -233.33 | -150.0 | 0.04 | 0 | 0 | -0.03 | 81.25 | 92.86 | 0.23 | -85.44 | 137.1 | 0.08 | 0 | 0 | 0 | 0 | 100.0 | 2.09 | 0 | 0 | 0.91 | 0 | 0 | 0.95 | 0 | 0 | 0.05 | -16.67 | 0 | 0.04 | 0.0 | 0 | 31.73 | -98.03 | 0 |
| 16Q1 (13) | 1.61 | 250.0 | 98.77 | -0.03 | 72.73 | 62.5 | 0 | 0 | 0 | -0.16 | -1500.0 | -328.57 | 1.58 | 351.43 | 116.44 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | -14.29 | 0 | 0.04 | 0.0 | 0 | 1610.00 | 285.0 | 0 |
| 15Q4 (12) | 0.46 | -39.47 | 58.62 | -0.11 | -57.14 | -175.0 | 0 | 0 | 0 | -0.01 | -102.56 | -102.17 | 0.35 | -49.28 | 40.0 | 0 | 0 | 0 | -0.09 | -350.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -30.0 | 0 | 0.04 | 0.0 | 0 | 418.18 | -22.97 | 0 |
| 15Q3 (11) | 0.76 | 231.03 | -37.19 | -0.07 | -75.0 | -40.0 | 0 | 0 | 0 | 0.39 | 192.86 | 1850.0 | 0.69 | 211.29 | -40.52 | 0 | 0 | 0 | -0.02 | -100.0 | 33.33 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | 0 | 0 | 0.04 | 0 | 0 | 542.86 | 0 | 0 |
| 15Q2 (10) | -0.58 | -171.6 | -680.0 | -0.04 | 50.0 | 33.33 | 0 | 0 | 0 | -0.42 | -700.0 | -625.0 | -0.62 | -184.93 | -1650.0 | 0 | 0 | 0 | -0.01 | 0.0 | 75.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 15Q1 (9) | 0.81 | 179.31 | 62.0 | -0.08 | -100.0 | -60.0 | 0 | 0 | 0 | 0.07 | -84.78 | -65.0 | 0.73 | 192.0 | 62.22 | 0 | 0 | 0 | -0.01 | 0 | 75.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q4 (8) | 0.29 | -76.03 | -71.84 | -0.04 | 20.0 | 42.86 | 0 | 0 | 0 | 0.46 | 2200.0 | 119.05 | 0.25 | -78.45 | -73.96 | 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 |
| 14Q3 (7) | 1.21 | 1110.0 | 227.03 | -0.05 | 16.67 | 44.44 | 0 | 0 | 0 | 0.02 | -75.0 | 166.67 | 1.16 | 2800.0 | 314.29 | 0 | 0 | 0 | -0.03 | 25.0 | 50.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q2 (6) | 0.1 | -80.0 | 145.45 | -0.06 | -20.0 | 62.5 | 0 | 0 | 0 | 0.08 | -60.0 | -33.33 | 0.04 | -91.11 | 110.53 | 0 | 0 | 0 | -0.04 | 0.0 | 66.67 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q1 (5) | 0.5 | -51.46 | 4900.0 | -0.05 | 28.57 | 73.68 | 0 | 0 | 0 | 0.2 | -4.76 | 766.67 | 0.45 | -53.12 | 350.0 | 0 | 0 | 0 | -0.04 | 20.0 | 66.67 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 13Q4 (4) | 1.03 | 178.38 | 0.0 | -0.07 | 22.22 | 0.0 | 0 | 0 | 0.0 | 0.21 | 800.0 | 0.0 | 0.96 | 242.86 | 0.0 | 0 | 0 | 0.0 | -0.05 | 16.67 | 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) | 0.37 | 268.18 | 0.0 | -0.09 | 43.75 | 0.0 | 0 | 0 | 0.0 | -0.03 | -125.0 | 0.0 | 0.28 | 173.68 | 0.0 | 0 | 0 | 0.0 | -0.06 | 50.0 | 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) | -0.22 | -2300.0 | 0.0 | -0.16 | 15.79 | 0.0 | 0 | 0 | 0.0 | 0.12 | 500.0 | 0.0 | -0.38 | -111.11 | 0.0 | 0 | 0 | 0.0 | -0.12 | 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 |
| 13Q1 (1) | 0.01 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.12 | 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 |
