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) | 2.15 | 481.08 | 256.93 | -1.68 | 12.04 | 69.51 | 0.48 | -81.1 | -94.99 | 0 | 0 | 0 | 0.47 | 130.52 | 106.83 | 1.68 | -21.13 | 740.0 | -0.14 | -600.0 | 98.62 | 14.67 | -62.8 | 679.84 | 0.27 | 177.14 | 485.71 | -19.63 | -5508.57 | -32816.67 | 0.05 | 25.0 | -16.67 | 0 | -100.0 | 0 | 0.00 | 0 | 100.0 |
| 17Q3 (19) | 0.37 | -72.18 | -87.2 | -1.91 | -109.89 | -3720.0 | 2.54 | -54.96 | 12600.0 | 0 | 0 | 0 | -1.54 | -466.67 | -154.23 | 2.13 | 85.22 | 4160.0 | -0.02 | -112.5 | 0 | 39.44 | 42.0 | 6203.22 | -0.35 | -12.9 | -191.67 | -0.35 | -25.0 | -775.0 | 0.04 | 0.0 | 33.33 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 17Q2 (18) | 1.33 | 179.17 | 153.2 | -0.91 | 67.84 | -282.0 | 5.64 | 1326.09 | 14200.0 | 0 | 0 | 0 | 0.42 | 109.31 | 121.0 | 1.15 | 11400.0 | 2200.0 | 0.16 | 105.56 | 0 | 27.78 | 15594.44 | 4844.44 | -0.31 | -3.33 | 0.0 | -0.28 | 6.67 | -86.67 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 17Q1 (17) | -1.68 | -22.63 | -51.35 | -2.83 | 48.64 | -4616.67 | -0.46 | -104.8 | 0 | 0 | 0 | 100.0 | -4.51 | 34.45 | -285.47 | 0.01 | -95.0 | 0 | -2.88 | 71.68 | -14300.0 | 0.18 | -90.59 | 0 | -0.3 | -328.57 | 0 | -0.3 | -600.0 | 0 | 0.03 | -50.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 16Q4 (16) | -1.37 | -147.4 | -18.1 | -5.51 | -10920.0 | -18266.67 | 9.59 | 47850.0 | 0 | 0 | 0 | 100.0 | -6.88 | -342.25 | -478.15 | 0.2 | 300.0 | 0 | -10.17 | 0 | -50950.0 | 1.88 | 200.66 | 0 | -0.07 | 41.67 | 0 | 0.06 | 250.0 | 0 | 0.06 | 100.0 | 50.0 | 0 | 0 | 0 | -1141.67 | 0 | 60.63 |
| 16Q3 (15) | 2.89 | 215.6 | 204.21 | -0.05 | -110.0 | -400.0 | 0.02 | 150.0 | 0 | 0 | 0 | 100.0 | 2.84 | 242.0 | 202.13 | 0.05 | 0.0 | 0 | 0 | 0 | -100.0 | 0.63 | 11.39 | 0 | -0.12 | 61.29 | 0 | -0.04 | 73.33 | 0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 16Q2 (14) | -2.5 | -125.23 | 30.94 | 0.5 | 933.33 | 1150.0 | -0.04 | 0 | 0 | 0 | 100.0 | -100.0 | -2.0 | -70.94 | 44.13 | 0.05 | 0 | 0 | 0 | 100.0 | -100.0 | 0.56 | 0 | 0 | -0.31 | 0 | 0 | -0.15 | 0 | 0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 16Q1 (13) | -1.11 | 4.31 | -428.57 | -0.06 | -100.0 | 50.0 | 0 | 0 | 0 | -0.16 | 82.8 | -132.65 | -1.17 | 1.68 | -254.55 | 0 | 0 | 0 | -0.02 | -200.0 | 77.78 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 0 | 0 | 0 | 0 | -3700.00 | -27.59 | 0 |
| 15Q4 (12) | -1.16 | -222.11 | -122.61 | -0.03 | -200.0 | 76.92 | 0 | 0 | 0 | -0.93 | -745.45 | -196.88 | -1.19 | -226.6 | -123.8 | 0 | 0 | 0 | 0.02 | -33.33 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | -2900.00 | -222.11 | 0 |
| 15Q3 (11) | 0.95 | 126.24 | -39.49 | -0.01 | -125.0 | -110.0 | 0 | 0 | 0 | -0.11 | -210.0 | -108.53 | 0.94 | 126.26 | -43.71 | 0 | 0 | 0 | 0.03 | -57.14 | -70.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 2375.00 | 0 | 0 |
| 15Q2 (10) | -3.62 | -1623.81 | -1240.74 | 0.04 | 133.33 | 0 | 0 | 0 | 0 | 0.1 | -79.59 | 600.0 | -3.58 | -984.85 | -1225.93 | 0 | 0 | 0 | 0.07 | 177.78 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 15Q1 (9) | -0.21 | -104.09 | 80.91 | -0.12 | 7.69 | 97.37 | 0 | 0 | 0 | 0.49 | -48.96 | 153.85 | -0.33 | -106.6 | 94.18 | 0 | 0 | 0 | -0.09 | 0 | -121.95 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q4 (8) | 5.13 | 226.75 | 757.69 | -0.13 | -230.0 | -106.4 | 0 | 0 | 0 | 0.96 | -25.58 | 317.39 | 5.0 | 199.4 | 300.0 | 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 |
| 14Q3 (7) | 1.57 | 681.48 | -25.24 | 0.1 | 0 | -78.26 | 0 | 0 | 0 | 1.29 | 6550.0 | 1175.0 | 1.67 | 718.52 | -34.77 | 0 | 0 | 0 | 0.1 | 0 | -81.13 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q2 (6) | -0.27 | 75.45 | 82.0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.02 | 97.8 | 89.47 | -0.27 | 95.24 | 94.19 | 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) | -1.1 | -41.03 | 71.5 | -4.57 | -325.12 | -6.53 | 0 | 0 | 0 | -0.91 | -495.65 | 59.38 | -5.67 | -553.6 | 30.43 | 0 | 0 | 0 | 0.41 | -80.0 | 105.03 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 13Q4 (4) | -0.78 | -137.14 | 0.0 | 2.03 | 341.3 | 0.0 | 0 | 0 | 0.0 | 0.23 | 291.67 | 0.0 | 1.25 | -51.17 | 0.0 | 0 | 0 | 0.0 | 2.05 | 286.79 | 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) | 2.1 | 240.0 | 0.0 | 0.46 | 114.6 | 0.0 | 0 | 0 | 0.0 | -0.12 | 36.84 | 0.0 | 2.56 | 155.05 | 0.0 | 0 | 0 | 0.0 | 0.53 | 125.73 | 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) | -1.5 | 61.14 | 0.0 | -3.15 | 26.57 | 0.0 | 0 | 0 | 0.0 | -0.19 | 91.52 | 0.0 | -4.65 | 42.94 | 0.0 | 0 | 0 | 0.0 | -2.06 | 74.72 | 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) | -3.86 | 0.0 | 0.0 | -4.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -2.24 | 0.0 | 0.0 | -8.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -8.15 | 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 |
