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) | 1.52 | -90.85 | -13.34 | 0 | 29.23 | 0 | 1.1 | 0 | -11.82 | 0 | 14.06 | 110.48 | -1.04 | 0 | 8.93 | 68.67 | 6.49 | 18.21 | 4.7 | -30.78 | 6.96 | -0.29 | 0.19 | 46.15 | 12.83 | -89.27 |
| 2020 (9) | 16.61 | 0.73 | -2.18 | 0 | -14.41 | 0 | -0.26 | 0 | 14.43 | 74.91 | 6.68 | -52.35 | 0.02 | -98.02 | 5.29 | -48.23 | 5.49 | 4.37 | 6.79 | 338.06 | 6.98 | -12.2 | 0.13 | -18.75 | 119.50 | -30.0 |
| 2019 (8) | 16.49 | 0 | -8.24 | 0 | -5.86 | 0 | 0.23 | -47.73 | 8.25 | 0 | 14.02 | -14.41 | 1.01 | 10.99 | 10.22 | -18.52 | 5.26 | 0 | 1.55 | 0 | 7.95 | 13.09 | 0.16 | 14.29 | 170.70 | 0 |
| 2018 (7) | -4.49 | 0 | -18.35 | 0 | 17.21 | 11.39 | 0.44 | 0 | -22.84 | 0 | 16.38 | -7.41 | 0.91 | -69.36 | 12.54 | -17.42 | -0.05 | 0 | -2.41 | 0 | 7.03 | 8.66 | 0.14 | 27.27 | -94.33 | 0 |
| 2017 (6) | 0.84 | -84.5 | -15.09 | 0 | 15.45 | 6617.39 | -0.25 | 0 | -14.25 | 0 | 17.69 | 332.52 | 2.97 | 0 | 15.19 | 337.94 | 0.42 | 2000.0 | 0.09 | -18.18 | 6.47 | -18.1 | 0.11 | 57.14 | 12.59 | -81.23 |
| 2016 (5) | 5.42 | -37.77 | -4.22 | 0 | 0.23 | 91.67 | -2.85 | 0 | 1.2 | -59.04 | 4.09 | -34.87 | 0 | 0 | 3.47 | -38.42 | 0.02 | 0 | 0.11 | 0 | 7.9 | -12.51 | 0.07 | 0.0 | 67.08 | -37.16 |
| 2015 (4) | 8.71 | -2.35 | -5.78 | 0 | 0.12 | 0 | 0.51 | 920.0 | 2.93 | 0 | 6.28 | -29.91 | 0 | 0 | 5.63 | -32.39 | -1.6 | 0 | -0.94 | 0 | 9.03 | 7.12 | 0.07 | 40.0 | 106.74 | 30.67 |
| 2014 (3) | 8.92 | 15.69 | -9.05 | 0 | -5.57 | 0 | 0.05 | 0 | -0.13 | 0 | 8.96 | 59.15 | 0 | 0 | 8.33 | 50.06 | 2.86 | 0 | 2.44 | 0 | 8.43 | -6.33 | 0.05 | 66.67 | 81.68 | -31.35 |
| 2013 (2) | 7.71 | 0 | 1.78 | 0 | -9.43 | 0 | -0.05 | 0 | 9.49 | 0 | 5.63 | 0 | 0 | 0 | 5.55 | 0 | -3.13 | 0 | -2.55 | 0 | 9.0 | 0 | 0.03 | 0 | 118.98 | 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) | 6.41 | 186.16 | 743.42 | -4.02 | 78.86 | -143.64 | -4.87 | -127.94 | -159.61 | -0.18 | 0.0 | -137.5 | 2.39 | 114.24 | 368.54 | 5.6 | -34.27 | 275.84 | 0.89 | 1.14 | 8800.0 | 15.61 | -25.04 | 310.2 | 1.59 | -34.57 | -15.43 | 1.74 | 5.45 | 14.47 | 1.67 | 2.45 | -5.11 | 0.05 | -16.67 | 0.0 | 185.26 | 176.24 | 711.73 |
| 22Q1 (19) | 2.24 | 192.18 | -9.68 | -19.02 | -183.04 | -922.58 | 17.43 | -3.65 | 133.65 | -0.18 | -194.74 | -1900.0 | -16.78 | -83.39 | -2806.45 | 8.52 | 18.99 | 275.33 | 0.88 | 104.65 | 159.46 | 20.82 | 20.91 | 226.72 | 2.43 | 14.62 | 575.0 | 1.65 | 13.01 | 870.59 | 1.63 | -2.4 | -9.44 | 0.06 | 20.0 | 50.0 | 67.07 | 187.77 | -45.64 |
| 21Q4 (18) | -2.43 | -447.14 | -150.52 | -6.72 | -116.08 | -257.45 | 18.09 | 502.9 | 287.27 | 0.19 | -54.76 | 280.0 | -9.15 | -279.67 | -412.29 | 7.16 | 128.03 | 274.87 | 0.43 | 4200.0 | 2050.0 | 17.22 | 125.78 | 216.63 | 2.12 | -0.47 | 158.54 | 1.46 | -5.81 | 2533.33 | 1.67 | -3.47 | -5.65 | 0.05 | 0.0 | 66.67 | -76.42 | -463.52 | -127.64 |
| 21Q3 (17) | 0.7 | -7.89 | -78.19 | -3.11 | -88.48 | 8.53 | -4.49 | -154.96 | -151.91 | 0.42 | -12.5 | 347.06 | -2.41 | -170.79 | -1168.42 | 3.14 | 110.74 | 124.29 | 0.01 | 0.0 | 0 | 7.63 | 100.45 | 83.15 | 2.13 | 13.3 | 46.9 | 1.55 | 1.97 | 318.92 | 1.73 | -1.7 | -2.81 | 0.05 | 0.0 | 66.67 | 21.02 | -7.89 | -85.72 |
| 21Q2 (16) | 0.76 | -69.35 | -71.1 | -1.65 | 11.29 | -63.37 | 8.17 | 9.52 | 188.13 | 0.48 | 4700.0 | 860.0 | -0.89 | -243.55 | -154.94 | 1.49 | -34.36 | 47.52 | 0.01 | 100.68 | 0 | 3.80 | -40.29 | 2.28 | 1.88 | 422.22 | 5.62 | 1.52 | 794.12 | 46.15 | 1.76 | -2.22 | 1.73 | 0.05 | 25.0 | 66.67 | 22.82 | -81.5 | -75.7 |
| 21Q1 (15) | 2.48 | -48.44 | -58.32 | -1.86 | 1.06 | -145.26 | 7.46 | 177.23 | 281.07 | 0.01 | -80.0 | 105.26 | 0.62 | -78.84 | -93.84 | 2.27 | 18.85 | -3.4 | -1.48 | -7500.0 | 0 | 6.37 | 17.18 | -17.67 | 0.36 | -56.1 | -74.83 | 0.17 | 383.33 | -96.88 | 1.8 | 1.69 | 5.26 | 0.04 | 33.33 | 33.33 | 123.38 | -55.37 | 48.89 |
| 20Q4 (14) | 4.81 | 49.84 | -0.82 | -1.88 | 44.71 | 30.63 | -9.66 | -211.68 | -136.19 | 0.05 | 129.41 | 0.0 | 2.93 | 1642.11 | 36.92 | 1.91 | 36.43 | -59.62 | 0.02 | 0 | -81.82 | 5.44 | 30.6 | -59.09 | 0.82 | -43.45 | -66.8 | -0.06 | -116.22 | -109.84 | 1.77 | -0.56 | 4.73 | 0.03 | 0.0 | -25.0 | 276.44 | 87.74 | 33.37 |
| 20Q3 (13) | 3.21 | 22.05 | -32.42 | -3.4 | -236.63 | -61.9 | 8.65 | 193.31 | 575.27 | -0.17 | -440.0 | -270.0 | -0.19 | -111.73 | -107.17 | 1.4 | 38.61 | -31.03 | 0 | 0 | 100.0 | 4.16 | 11.94 | -20.55 | 1.45 | -18.54 | -28.22 | 0.37 | -64.42 | -69.42 | 1.78 | 2.89 | -12.32 | 0.03 | 0.0 | -25.0 | 147.25 | 56.77 | 1.68 |
| 20Q2 (12) | 2.63 | -55.8 | 29.56 | -1.01 | -124.57 | 62.59 | -9.27 | -125.0 | -1263.24 | 0.05 | 126.32 | -73.68 | 1.62 | -83.9 | 341.79 | 1.01 | -57.02 | -59.44 | 0 | 0 | 0 | 3.72 | -51.94 | -51.7 | 1.78 | 24.48 | 173.85 | 1.04 | -80.88 | 766.67 | 1.73 | 1.17 | -18.01 | 0.03 | 0.0 | -25.0 | 93.93 | 13.35 | 5.03 |
| 20Q1 (11) | 5.95 | 22.68 | 22.68 | 4.11 | 251.66 | 663.01 | -4.12 | -0.73 | -672.22 | -0.19 | -480.0 | -58.33 | 10.06 | 370.09 | 144.17 | 2.35 | -50.32 | -50.73 | 0 | -100.0 | -100.0 | 7.74 | -41.77 | -50.47 | 1.43 | -42.11 | 1091.67 | 5.44 | 791.8 | 1494.87 | 1.71 | 1.18 | -19.34 | 0.03 | -25.0 | -25.0 | 82.87 | -60.02 | -69.76 |
| 19Q4 (10) | 4.85 | 2.11 | 1369.7 | -2.71 | -29.05 | 43.07 | -4.09 | -124.73 | -322.28 | 0.05 | -50.0 | 25.0 | 2.14 | -19.25 | 148.31 | 4.73 | 133.0 | 86.22 | 0.11 | 1200.0 | -87.91 | 13.29 | 153.63 | 83.66 | 2.47 | 22.28 | 325.86 | 0.61 | -49.59 | 74.29 | 1.69 | -16.75 | -14.21 | 0.04 | 0.0 | 0.0 | 207.26 | 43.12 | 1382.26 |
| 19Q3 (9) | 4.75 | 133.99 | 53.23 | -2.1 | 22.22 | 52.91 | -1.82 | -167.65 | -5.81 | 0.1 | -47.37 | 300.0 | 2.65 | 495.52 | 294.85 | 2.03 | -18.47 | -54.89 | -0.01 | 0 | 0 | 5.24 | -31.95 | -58.32 | 2.02 | 210.77 | 117.2 | 1.21 | 908.33 | 5950.0 | 2.03 | -3.79 | 11.54 | 0.04 | 0.0 | 0.0 | 144.82 | 61.94 | -12.18 |
| 19Q2 (8) | 2.03 | -58.14 | 135.99 | -2.7 | -269.86 | -18.94 | -0.68 | -194.44 | -110.61 | 0.19 | 258.33 | 850.0 | -0.67 | -116.26 | 91.53 | 2.49 | -47.8 | -1.19 | 0 | -100.0 | 0 | 7.70 | -50.72 | -4.0 | 0.65 | 441.67 | 177.38 | 0.12 | 130.77 | 106.15 | 2.11 | -0.47 | 24.12 | 0.04 | 0.0 | 0.0 | 89.43 | -67.36 | 0 |
| 19Q1 (7) | 4.85 | 1369.7 | 312.72 | -0.73 | 84.66 | 89.36 | 0.72 | -60.87 | -93.26 | -0.12 | -400.0 | -127.91 | 4.12 | 193.0 | 145.08 | 4.77 | 87.8 | -30.16 | 0.91 | 0.0 | 0 | 15.63 | 115.92 | -35.22 | 0.12 | -79.31 | 116.9 | -0.39 | -211.43 | 53.01 | 2.12 | 7.61 | 37.66 | 0.04 | 0.0 | 33.33 | 274.01 | 1859.6 | 188.93 |
| 18Q4 (6) | 0.33 | -89.35 | 151.56 | -4.76 | -6.73 | -57.1 | 1.84 | 206.98 | 355.56 | 0.04 | 180.0 | 113.79 | -4.43 | -225.74 | -20.71 | 2.54 | -43.56 | -29.25 | 0.91 | 0 | 279.17 | 7.24 | -42.45 | -40.01 | 0.58 | -37.63 | 201.75 | 0.35 | 1650.0 | 166.04 | 1.97 | 8.24 | 27.92 | 0.04 | 0.0 | 33.33 | 13.98 | -91.52 | 122.72 |
| 18Q3 (5) | 3.1 | 154.96 | 410.0 | -4.46 | -96.48 | -17.37 | -1.72 | -126.83 | -137.55 | -0.05 | -350.0 | -117.86 | -1.36 | 82.81 | 71.67 | 4.5 | 78.57 | -26.95 | 0 | 0 | -100.0 | 12.58 | 56.76 | -39.16 | 0.93 | 210.71 | 66.07 | 0.02 | 101.03 | -86.67 | 1.82 | 7.06 | 13.75 | 0.04 | 0.0 | 33.33 | 164.89 | 0 | 393.51 |
| 18Q2 (4) | -5.64 | -147.37 | 0.0 | -2.27 | 66.91 | 0.0 | 6.41 | -39.98 | 0.0 | 0.02 | -95.35 | 0.0 | -7.91 | 13.46 | 0.0 | 2.52 | -63.1 | 0.0 | 0 | 0 | 0.0 | 8.02 | -66.75 | 0.0 | -0.84 | -18.31 | 0.0 | -1.95 | -134.94 | 0.0 | 1.7 | 10.39 | 0.0 | 0.04 | 33.33 | 0.0 | 0.00 | 100.0 | 0.0 |
| 18Q1 (3) | -2.28 | -256.25 | 0.0 | -6.86 | -126.4 | 0.0 | 10.68 | 1583.33 | 0.0 | 0.43 | 248.28 | 0.0 | -9.14 | -149.05 | 0.0 | 6.83 | 90.25 | 0.0 | 0 | -100.0 | 0.0 | 24.13 | 99.93 | 0.0 | -0.71 | -24.56 | 0.0 | -0.83 | -56.6 | 0.0 | 1.54 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -308.11 | -400.68 | 0.0 |
| 17Q4 (2) | -0.64 | 36.0 | 0.0 | -3.03 | 20.26 | 0.0 | -0.72 | -115.72 | 0.0 | -0.29 | -203.57 | 0.0 | -3.67 | 23.54 | 0.0 | 3.59 | -41.72 | 0.0 | 0.24 | -91.24 | 0.0 | 12.07 | -41.62 | 0.0 | -0.57 | -201.79 | 0.0 | -0.53 | -453.33 | 0.0 | 1.54 | -3.75 | 0.0 | 0.03 | 0.0 | 0.0 | -61.54 | -9.54 | 0.0 |
| 17Q3 (1) | -1.0 | 0.0 | 0.0 | -3.8 | 0.0 | 0.0 | 4.58 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | -4.8 | 0.0 | 0.0 | 6.16 | 0.0 | 0.0 | 2.74 | 0.0 | 0.0 | 20.67 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 1.6 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -56.18 | 0.0 | 0.0 |
