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) | 0.46 | -28.12 | -57.41 | -0.58 | 7.94 | -81.25 | 0 | 100.0 | -100.0 | 0 | 100.0 | 100.0 | -0.12 | -1300.0 | -115.79 | 0.81 | 65.31 | 161.29 | 0.24 | 318.18 | 300.0 | 10.99 | 60.15 | 132.57 | 0.99 | 17.86 | -22.05 | 0.62 | 5.08 | -25.3 | 0.13 | -7.14 | -18.75 | 0.01 | 0.0 | 0 | 60.53 | -30.02 | -44.52 |
| 17Q3 (19) | 0.64 | 337.04 | -22.89 | -0.63 | -103.23 | 8.7 | -1.68 | 0 | -236.0 | -0.05 | -266.67 | -225.0 | 0.01 | 101.72 | -92.86 | 0.49 | 16.67 | 188.24 | -0.11 | -200.0 | 78.43 | 6.86 | 12.42 | 157.55 | 0.84 | 5.0 | -16.0 | 0.59 | 20.41 | -20.27 | 0.14 | -6.67 | -12.5 | 0.01 | 0.0 | 0 | 86.49 | 308.21 | -6.22 |
| 17Q2 (18) | -0.27 | -325.0 | -345.45 | -0.31 | 29.55 | -82.35 | 0 | -100.0 | -100.0 | 0.03 | 400.0 | 115.0 | -0.58 | -81.25 | -866.67 | 0.42 | 180.0 | 500.0 | 0.11 | 155.0 | 200.0 | 6.10 | 131.57 | 434.59 | 0.8 | 29.03 | -13.98 | 0.49 | 40.0 | -32.88 | 0.15 | -6.25 | -11.76 | 0.01 | 0.0 | 0 | -41.54 | -280.0 | -439.86 |
| 17Q1 (17) | 0.12 | -88.89 | -76.0 | -0.44 | -37.5 | -266.67 | 3.03 | 2230.77 | 0 | -0.01 | 0.0 | 96.97 | -0.32 | -142.11 | -184.21 | 0.15 | -51.61 | 0 | -0.2 | -433.33 | -566.67 | 2.64 | -44.21 | 0 | 0.62 | -51.18 | 0 | 0.35 | -57.83 | 0 | 0.16 | 0.0 | -5.88 | 0.01 | 0 | 0 | 23.08 | -78.85 | -92.15 |
| 16Q4 (16) | 1.08 | 30.12 | 28.57 | -0.32 | 53.62 | -60.0 | 0.13 | 126.0 | 0 | -0.01 | -125.0 | -133.33 | 0.76 | 442.86 | 18.75 | 0.31 | 82.35 | 0 | 0.06 | 111.76 | 166.67 | 4.73 | 77.35 | 0 | 1.27 | 27.0 | 0 | 0.83 | 12.16 | 0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 109.09 | 18.29 | -79.22 |
| 16Q3 (15) | 0.83 | 654.55 | 151.52 | -0.69 | -305.88 | -176.0 | -0.5 | -202.04 | 0 | 0.04 | 120.0 | -86.21 | 0.14 | 333.33 | 75.0 | 0.17 | 142.86 | 0 | -0.51 | -363.64 | -5200.0 | 2.66 | 133.34 | 0 | 1.0 | 7.53 | 0 | 0.74 | 1.37 | 0 | 0.16 | -5.88 | 6.67 | 0 | 0 | 0 | 92.22 | 654.55 | -58.08 |
| 16Q2 (14) | 0.11 | -78.0 | -76.6 | -0.17 | -41.67 | -6.25 | 0.49 | 0 | 0 | -0.2 | 39.39 | -186.96 | -0.06 | -115.79 | -119.35 | 0.07 | 0 | 0 | -0.11 | -266.67 | -83.33 | 1.14 | 0 | 0 | 0.93 | 0 | 0 | 0.73 | 0 | 0 | 0.17 | 0.0 | 0 | 0 | 0 | 0 | 12.22 | -95.84 | 0 |
| 16Q1 (13) | 0.5 | -40.48 | -60.32 | -0.12 | 40.0 | -50.0 | 0 | 0 | 0 | -0.33 | -1200.0 | 8.33 | 0.38 | -40.62 | -67.8 | 0 | 0 | 0 | -0.03 | 66.67 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | 6.25 | 0 | 0 | 0 | 0 | 294.12 | -43.98 | 0 |
| 15Q4 (12) | 0.84 | 154.55 | 863.64 | -0.2 | 20.0 | -66.67 | 0 | 0 | 0 | 0.03 | -89.66 | -86.36 | 0.64 | 700.0 | 378.26 | 0 | 0 | 0 | -0.09 | -1000.0 | -212.5 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | 6.67 | 0 | 0 | 0 | 0 | 525.00 | 138.64 | 0 |
| 15Q3 (11) | 0.33 | -29.79 | 0.0 | -0.25 | -56.25 | 19.35 | 0 | 0 | 0 | 0.29 | 26.09 | 93.33 | 0.08 | -74.19 | 300.0 | 0 | 0 | 0 | 0.01 | 116.67 | 114.29 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | 0 | 0 | 0 | 0 | 0 | 220.00 | 0 | 0 |
| 15Q2 (10) | 0.47 | -62.7 | 246.88 | -0.16 | -100.0 | 38.46 | 0 | 0 | 0 | 0.23 | 163.89 | 187.5 | 0.31 | -73.73 | 153.45 | 0 | 0 | 0 | -0.06 | 0 | 60.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 15Q1 (9) | 1.26 | 1245.45 | 384.62 | -0.08 | 33.33 | 68.0 | 0 | 0 | 0 | -0.36 | -263.64 | -227.27 | 1.18 | 613.04 | 11700.0 | 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 |
| 14Q4 (8) | -0.11 | -133.33 | -122.0 | -0.12 | 61.29 | 33.33 | 0 | 0 | 0 | 0.22 | 46.67 | -35.29 | -0.23 | -1250.0 | -171.88 | 0 | 0 | 0 | 0.08 | 214.29 | 300.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q3 (7) | 0.33 | 203.12 | -52.86 | -0.31 | -19.23 | 6.06 | 0 | 0 | 0 | 0.15 | 87.5 | 25.0 | 0.02 | 103.45 | -94.59 | 0 | 0 | 0 | -0.07 | 53.33 | -600.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q2 (6) | -0.32 | -223.08 | -300.0 | -0.26 | -4.0 | -100.0 | 0 | 0 | 0 | 0.08 | 172.73 | -72.41 | -0.58 | -5900.0 | -176.19 | 0 | 0 | 0 | -0.15 | -400.0 | -200.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q1 (5) | 0.26 | -48.0 | 62.5 | -0.25 | -38.89 | -78.57 | 0 | 0 | 0 | -0.11 | -132.35 | 67.65 | 0.01 | -96.88 | -50.0 | 0 | 0 | 0 | -0.03 | -250.0 | -120.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 13Q4 (4) | 0.5 | -28.57 | 0.0 | -0.18 | 45.45 | 0.0 | 0 | 0 | 0.0 | 0.34 | 183.33 | 0.0 | 0.32 | -13.51 | 0.0 | 0 | 0 | 0.0 | 0.02 | 300.0 | 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 |
| 13Q3 (3) | 0.7 | 975.0 | 0.0 | -0.33 | -153.85 | 0.0 | 0 | 0 | 0.0 | 0.12 | -58.62 | 0.0 | 0.37 | 276.19 | 0.0 | 0 | 0 | 0.0 | -0.01 | 80.0 | 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) | -0.08 | -150.0 | 0.0 | -0.13 | 7.14 | 0.0 | 0 | 0 | 0.0 | 0.29 | 185.29 | 0.0 | -0.21 | -1150.0 | 0.0 | 0 | 0 | 0.0 | -0.05 | -133.33 | 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) | 0.16 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.15 | 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 |
