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) | 24.53 | 42.78 | -19.12 | 0 | -2.45 | 0 | 0.17 | -85.34 | 5.41 | -70.84 | 12.87 | 176.77 | 0.04 | 0 | 14.46 | 127.92 | 10.72 | -7.11 | 9.56 | -3.82 | 8.73 | 1.04 | 0.06 | 0.0 | 133.68 | 45.04 |
| 2020 (9) | 17.18 | -29.99 | 1.37 | 0 | -11.54 | 0 | 1.16 | 0 | 18.55 | 0 | 4.65 | -67.73 | 0 | 0 | 6.34 | -63.99 | 11.54 | -28.28 | 9.94 | -17.17 | 8.64 | 9.23 | 0.06 | -33.33 | 92.17 | -24.88 |
| 2019 (8) | 24.54 | 29.02 | -28.8 | 0 | 4.05 | 60.71 | -0.21 | 0 | -4.26 | 0 | 14.41 | -43.07 | -0.35 | 0 | 17.62 | -48.57 | 16.09 | 12.83 | 12.0 | 44.06 | 7.91 | 32.72 | 0.09 | 0.0 | 122.70 | -7.23 |
| 2018 (7) | 19.02 | -29.24 | -33.76 | 0 | 2.52 | -63.1 | 1.24 | 0 | -14.74 | 0 | 25.31 | 50.21 | 0 | 0 | 34.25 | 20.93 | 14.26 | 24.76 | 8.33 | -14.21 | 5.96 | 14.84 | 0.09 | -52.63 | 132.27 | -25.75 |
| 2017 (6) | 26.88 | 102.26 | -26.16 | 0 | 6.83 | 126.91 | -0.02 | 0 | 0.72 | -86.29 | 16.85 | 101.07 | -0.99 | 0 | 28.32 | 121.02 | 11.43 | -43.19 | 9.71 | -35.99 | 5.19 | 1.76 | 0.19 | -24.0 | 178.13 | 175.04 |
| 2016 (5) | 13.29 | -23.22 | -8.04 | 0 | 3.01 | 0 | 0.02 | 0 | 5.25 | 31.58 | 8.38 | -2.33 | 0.02 | -71.43 | 12.82 | -8.9 | 20.12 | 1.16 | 15.17 | -3.19 | 5.1 | 16.17 | 0.25 | 19.05 | 64.77 | -24.16 |
| 2015 (4) | 17.31 | 0 | -13.32 | 0 | -1.75 | 0 | -0.09 | 0 | 3.99 | 0 | 8.58 | -31.25 | 0.07 | -98.88 | 14.07 | -34.81 | 19.89 | 11.49 | 15.67 | 8.29 | 4.39 | 22.28 | 0.21 | 5.0 | 85.40 | 0 |
| 2014 (3) | -1.05 | 0 | -5.79 | 0 | 12.0 | -48.91 | -0.01 | 0 | -6.84 | 0 | 12.48 | -12.24 | 6.26 | 0 | 21.58 | -25.96 | 17.84 | 18.85 | 14.47 | 1.9 | 3.59 | 48.96 | 0.2 | 25.0 | -5.75 | 0 |
| 2013 (2) | -0.85 | 0 | -21.42 | 0 | 23.49 | 162.75 | -0.03 | 0 | -22.27 | 0 | 14.22 | 78.87 | -6.68 | 0 | 29.15 | 39.53 | 15.01 | 20.47 | 14.2 | 34.98 | 2.41 | 44.31 | 0.16 | 100.0 | -5.07 | 0 |
| 2012 (1) | 5.48 | 0 | -5.99 | 0 | 8.94 | 0 | 0.02 | 0 | -0.51 | 0 | 7.95 | 0 | 1.48 | 0 | 20.89 | 0 | 12.46 | 0 | 10.52 | 0 | 1.67 | 0 | 0.08 | 0 | 44.66 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q4 (20) | 7.98 | 15.48 | -20.99 | -4.06 | 73.55 | -34.88 | -1.18 | -136.0 | -34.09 | -0.21 | 0 | -117.5 | 3.92 | 146.45 | -44.71 | 2.95 | -47.7 | 298.65 | 0.01 | -66.67 | 105.88 | 11.96 | -56.71 | 284.59 | 1.45 | -13.69 | -62.82 | 1.68 | 35.48 | -53.72 | 2.21 | 1.84 | 0.0 | 0.02 | 0.0 | 0.0 | 204.09 | 1.31 | 18.41 |
| 21Q3 (19) | 6.91 | -18.13 | 9.51 | -15.35 | -2261.97 | -841.55 | -0.5 | 84.33 | 84.89 | 0 | -100.0 | -100.0 | -8.44 | -192.24 | -200.72 | 5.64 | 58.87 | 464.0 | 0.03 | 0 | 0 | 27.62 | 82.99 | 405.17 | 1.68 | -53.85 | -52.81 | 1.24 | -69.08 | -66.4 | 2.17 | 0.0 | -0.46 | 0.02 | 0 | 0.0 | 201.46 | 47.51 | 88.05 |
| 21Q2 (18) | 8.44 | 609.24 | 224.62 | 0.71 | 269.05 | 108.82 | -3.19 | -231.82 | 62.43 | 0.34 | 6.25 | 129.57 | 9.15 | 1088.31 | 211.22 | 3.55 | 386.3 | 135.1 | 0 | 0 | 100.0 | 15.09 | 322.0 | 68.93 | 3.64 | -7.85 | 63.96 | 4.01 | 53.05 | 99.5 | 2.17 | -0.46 | 1.88 | 0 | -100.0 | -100.0 | 136.57 | 454.31 | 118.51 |
| 21Q1 (17) | 1.19 | -88.22 | 165.03 | -0.42 | 86.05 | -121.32 | 2.42 | 375.0 | 112.28 | 0.32 | -73.33 | -72.41 | 0.77 | -89.14 | 450.0 | 0.73 | -1.35 | -47.86 | 0 | 100.0 | -100.0 | 3.58 | 15.03 | -63.47 | 3.95 | 1.28 | 112.37 | 2.62 | -27.82 | 329.51 | 2.18 | -1.36 | 2.83 | 0.03 | 50.0 | 50.0 | 24.64 | -85.71 | 137.02 |
| 20Q4 (16) | 10.1 | 60.06 | -20.78 | -3.01 | -245.41 | -77.06 | -0.88 | 73.41 | 88.04 | 1.2 | 179.07 | 192.31 | 7.09 | -15.39 | -35.84 | 0.74 | -26.0 | -69.67 | -0.17 | 0 | 78.21 | 3.11 | -43.13 | -70.07 | 3.9 | 9.55 | -18.58 | 3.63 | -1.63 | -11.89 | 2.21 | 1.38 | 9.41 | 0.02 | 0.0 | 0.0 | 172.35 | 60.88 | -16.73 |
| 20Q3 (15) | 6.31 | 142.69 | -37.46 | 2.07 | 508.82 | 116.0 | -3.31 | 61.01 | -151.88 | 0.43 | 137.39 | -58.65 | 8.38 | 185.03 | 394.04 | 1.0 | -33.77 | -82.94 | 0 | 100.0 | -100.0 | 5.47 | -38.81 | -80.37 | 3.56 | 60.36 | -19.82 | 3.69 | 83.58 | 7.27 | 2.18 | 2.35 | 9.0 | 0.02 | 0.0 | 0.0 | 107.13 | 71.41 | -42.03 |
| 20Q2 (14) | 2.6 | 242.08 | 195.45 | 0.34 | -82.74 | 103.99 | -8.49 | -844.74 | -988.46 | -1.15 | -199.14 | -538.89 | 2.94 | 2000.0 | 138.48 | 1.51 | 7.86 | -18.82 | -0.15 | -146.88 | -193.75 | 8.93 | -8.74 | -4.31 | 2.22 | 19.35 | -44.22 | 2.01 | 229.51 | -25.83 | 2.13 | 0.47 | 8.67 | 0.02 | 0.0 | -33.33 | 62.50 | 193.92 | 233.81 |
| 20Q1 (13) | -1.83 | -114.35 | -323.17 | 1.97 | 215.88 | 134.93 | 1.14 | 115.49 | -80.38 | 1.16 | 189.23 | 404.35 | 0.14 | -98.73 | 102.9 | 1.4 | -42.62 | -67.06 | 0.32 | 141.03 | 52.38 | 9.79 | -5.75 | -60.06 | 1.86 | -61.17 | -35.64 | 0.61 | -85.19 | -64.74 | 2.12 | 4.95 | 10.99 | 0.02 | 0.0 | -33.33 | -66.55 | -132.15 | -397.83 |
| 19Q4 (12) | 12.75 | 26.36 | 25.25 | -1.7 | 86.86 | 70.43 | -7.36 | -215.36 | -271.72 | -1.3 | -225.0 | -271.43 | 11.05 | 487.72 | 149.44 | 2.44 | -58.36 | -52.99 | -0.78 | -1400.0 | -4.0 | 10.39 | -62.7 | -60.75 | 4.79 | 7.88 | 17.4 | 4.12 | 19.77 | 64.8 | 2.02 | 1.0 | 23.17 | 0.02 | 0.0 | 0.0 | 206.98 | 12.0 | -15.42 |
| 19Q3 (11) | 10.09 | 1046.59 | 19.55 | -12.94 | -51.88 | 19.68 | 6.38 | 917.95 | 6280.0 | 1.04 | 677.78 | 2500.0 | -2.85 | 62.7 | 62.84 | 5.86 | 215.05 | -38.7 | 0.06 | -62.5 | -92.0 | 27.85 | 198.28 | -42.49 | 4.44 | 11.56 | 26.5 | 3.44 | 26.94 | 84.95 | 2.0 | 2.04 | 31.58 | 0.02 | -33.33 | 0.0 | 184.80 | 886.99 | -25.56 |
| 19Q2 (10) | 0.88 | 7.32 | -68.79 | -8.52 | -51.06 | -27.54 | -0.78 | -113.43 | -120.86 | -0.18 | -178.26 | -115.25 | -7.64 | -58.51 | -97.93 | 1.86 | -56.24 | -67.88 | 0.16 | -23.81 | 0 | 9.34 | -61.9 | -70.63 | 3.98 | 37.72 | 5.57 | 2.71 | 56.65 | 97.81 | 1.96 | 2.62 | 40.0 | 0.03 | 0.0 | -40.0 | 18.72 | -16.2 | -81.28 |
| 19Q1 (9) | 0.82 | -91.94 | 134.02 | -5.64 | 1.91 | -8.05 | 5.81 | 393.43 | 780.3 | 0.23 | 165.71 | -37.84 | -4.82 | -208.8 | 36.83 | 4.25 | -18.11 | -10.71 | 0.21 | 128.0 | 0 | 24.51 | -7.39 | -15.86 | 2.89 | -29.17 | -0.34 | 1.73 | -30.8 | -33.72 | 1.91 | 16.46 | 35.46 | 0.03 | 50.0 | 200.0 | 22.34 | -90.87 | 137.36 |
| 18Q4 (8) | 10.18 | 20.62 | 0 | -5.75 | 64.31 | 0 | -1.98 | -2080.0 | 0 | -0.35 | -975.0 | 0 | 4.43 | 157.76 | 0 | 5.19 | -45.71 | 0 | -0.75 | -200.0 | 0 | 26.47 | -45.35 | 0 | 4.08 | 16.24 | 0 | 2.5 | 34.41 | 0 | 1.64 | 7.89 | 0 | 0.02 | 0.0 | 0 | 244.71 | -1.42 | 0 |
| 18Q3 (7) | 8.44 | 199.29 | 0 | -16.11 | -141.17 | 0 | 0.1 | -97.33 | 0 | 0.04 | -96.61 | 0 | -7.67 | -98.7 | 0 | 9.56 | 65.11 | 0 | 0.75 | 0 | 0 | 48.43 | 52.31 | 0 | 3.51 | -6.9 | 0 | 1.86 | 35.77 | 0 | 1.52 | 8.57 | 0 | 0.02 | -60.0 | 0 | 248.24 | 148.24 | 0 |
| 18Q2 (6) | 2.82 | 217.01 | 0 | -6.68 | -27.97 | 0 | 3.74 | 466.67 | 0 | 1.18 | 218.92 | 0 | -3.86 | 49.41 | 0 | 5.79 | 21.64 | 0 | 0 | 0 | 0 | 31.80 | 9.15 | 0 | 3.77 | 30.0 | 0 | 1.37 | -47.51 | 0 | 1.4 | -0.71 | 0 | 0.05 | 400.0 | 0 | 100.00 | 267.22 | 0 |
| 18Q1 (5) | -2.41 | 0 | 0 | -5.22 | 0 | 0 | 0.66 | 0 | 0 | 0.37 | 0 | 0 | -7.63 | 0 | 0 | 4.76 | 0 | 0 | 0 | 0 | 0 | 29.13 | 0 | 0 | 2.9 | 0 | 0 | 2.61 | 0 | 0 | 1.41 | 0 | 0 | 0.01 | 0 | 0 | -59.80 | 0 | 0 |
