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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2019 (10) | 8.63 | 295.87 | -1.86 | 0 | -3.33 | 0 | 0 | 0 | 6.77 | 46.22 | 1.51 | -27.4 | 0 | 0 | 3.17 | -50.0 | 4.68 | 62.5 | 3.75 | -9.42 | 2.66 | 32.34 | 0.01 | 0.0 | 134.42 | 279.84 |
| 2018 (9) | 2.18 | -25.6 | 2.45 | 0 | -4.76 | 0 | 0.1 | 0.0 | 4.63 | 101.3 | 2.08 | 26.83 | 0 | 0 | 6.34 | 16.39 | 2.88 | 25.76 | 4.14 | 76.92 | 2.01 | 26.42 | 0.01 | 0.0 | 35.39 | -52.41 |
| 2017 (8) | 2.93 | -68.26 | -0.63 | 0 | -1.36 | 0 | 0.1 | 0 | 2.3 | -71.03 | 1.64 | 22.39 | 0 | 0 | 5.45 | 76.69 | 2.29 | 0 | 2.34 | 0 | 1.59 | -30.87 | 0.01 | -91.67 | 74.37 | 0 |
| 2016 (7) | 9.23 | 23.07 | -1.29 | 0 | -7.4 | 0 | -0.05 | 0 | 7.94 | 170.99 | 1.34 | 332.26 | 0.27 | 0 | 3.08 | 522.58 | -0.67 | 0 | -2.78 | 0 | 2.3 | -40.26 | 0.12 | -7.69 | 0.00 | 0 |
| 2015 (6) | 7.5 | 383.87 | -4.57 | 0 | -4.85 | 0 | 0.06 | 0 | 2.93 | 497.96 | 0.31 | -71.56 | -0.26 | 0 | 0.50 | -69.27 | 2.78 | -12.58 | 1.83 | 815.0 | 3.85 | 19.57 | 0.13 | 8.33 | 129.09 | 194.82 |
| 2014 (5) | 1.55 | -79.0 | -1.06 | 0 | -3.52 | 0 | -0.15 | 0 | 0.49 | -88.22 | 1.09 | -32.3 | 0.21 | 320.0 | 1.61 | -34.15 | 3.18 | 0 | 0.2 | 17.65 | 3.22 | -6.4 | 0.12 | 0.0 | 43.79 | -77.87 |
| 2013 (4) | 7.38 | 0 | -3.22 | 0 | -1.94 | 0 | 0.03 | 0 | 4.16 | 0 | 1.61 | 0 | 0.05 | 0 | 2.45 | 0 | -1.19 | 0 | 0.17 | 0 | 3.44 | 0 | 0.12 | 0 | 197.86 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 20Q1 (20) | 1.69 | -56.44 | 256.48 | -0.56 | -64.71 | -211.11 | 0.03 | 103.23 | -75.0 | 0.49 | 716.67 | 0 | 1.13 | -68.08 | 189.68 | 0.89 | 147.22 | 128.21 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0.73 | 10.61 | 12.31 | 0 | 0 | 0 | 231.51 | 5.01 | 440.83 |
| 19Q4 (19) | 3.88 | -5.13 | 198.46 | -0.34 | 46.88 | 66.99 | -0.93 | 54.19 | 2.11 | 0.06 | 0 | 50.0 | 3.54 | 2.61 | 1211.11 | 0.36 | 56.52 | -55.56 | 0 | 0 | 0 | 2.71 | 48.87 | -66.05 | 1.61 | 37.61 | 59.41 | 1.1 | 5.77 | 587.5 | 0.66 | -2.94 | -16.46 | 0 | 0 | 0 | 220.45 | -7.29 | 61.1 |
| 19Q3 (18) | 4.09 | 135.06 | 643.64 | -0.64 | 7.25 | -16.36 | -2.03 | -314.29 | -30.13 | 0 | 0 | -100.0 | 3.45 | 228.57 | 0 | 0.23 | -56.6 | -55.77 | 0 | 0 | 0 | 1.82 | -61.23 | -70.49 | 1.17 | 17.0 | 69.57 | 1.04 | 55.22 | 31.65 | 0.68 | 3.03 | 58.14 | 0 | 0 | 100.0 | 237.79 | 81.76 | 410.17 |
| 19Q2 (17) | 1.74 | 261.11 | 61.11 | -0.69 | -283.33 | -264.29 | -0.49 | -508.33 | -545.45 | 0 | 0 | 100.0 | 1.05 | 183.33 | -30.0 | 0.53 | 35.9 | 103.85 | 0 | 0 | 100.0 | 4.69 | 24.83 | 33.31 | 1.0 | 11.11 | 38.89 | 0.67 | -28.72 | -43.22 | 0.66 | 1.54 | 60.98 | 0 | 0 | -100.0 | 130.83 | 292.61 | 96.24 |
| 19Q1 (16) | -1.08 | -183.08 | -45.95 | -0.18 | 82.52 | -104.99 | 0.12 | 112.63 | 105.06 | 0 | -100.0 | -100.0 | -1.26 | -566.67 | -143.9 | 0.39 | -51.85 | -22.0 | 0 | 0 | -100.0 | 3.76 | -52.87 | -48.75 | 0.9 | -10.89 | 95.65 | 0.94 | 487.5 | -53.23 | 0.65 | -17.72 | 66.67 | 0 | 0 | -100.0 | -67.92 | -149.64 | -123.05 |
| 18Q4 (15) | 1.3 | 136.36 | 34.02 | -1.03 | -87.27 | -455.17 | -0.95 | 39.1 | -10.47 | 0.04 | -42.86 | 233.33 | 0.27 | 0 | -78.57 | 0.81 | 55.77 | 285.71 | 0 | 0 | -100.0 | 7.97 | 29.4 | 199.54 | 1.01 | 46.38 | 129.55 | 0.16 | -79.75 | -80.49 | 0.79 | 83.72 | 107.89 | 0 | 100.0 | -100.0 | 136.84 | 193.59 | 73.52 |
| 18Q3 (14) | 0.55 | -49.07 | 0 | -0.55 | -230.95 | -400.0 | -1.56 | -1518.18 | -343.75 | 0.07 | 141.18 | 187.5 | 0 | -100.0 | 100.0 | 0.52 | 100.0 | 6.12 | 0 | 100.0 | -100.0 | 6.16 | 75.12 | -4.31 | 0.69 | -4.17 | 1.47 | 0.79 | -33.05 | 27.42 | 0.43 | 4.88 | 16.22 | -0.04 | -233.33 | -233.33 | 46.61 | -30.08 | 0 |
| 18Q2 (13) | 1.08 | 245.95 | 56.52 | 0.42 | -88.37 | 153.85 | 0.11 | 104.64 | 108.21 | -0.17 | -200.0 | -342.86 | 1.5 | -47.74 | 1766.67 | 0.26 | -48.0 | -60.61 | -0.08 | -200.0 | -900.0 | 3.52 | -52.01 | -62.37 | 0.72 | 56.52 | 20.0 | 1.18 | -41.29 | 110.71 | 0.41 | 5.13 | -10.87 | 0.03 | 0.0 | 50.0 | 66.67 | 318.92 | 0.48 |
| 18Q1 (12) | -0.74 | -176.29 | -158.27 | 3.61 | 1144.83 | 1404.17 | -2.37 | -175.58 | -1285.0 | 0.17 | 666.67 | 221.43 | 2.87 | 127.78 | 90.07 | 0.5 | 138.1 | 100.0 | 0.08 | 33.33 | -50.0 | 7.33 | 175.45 | 121.7 | 0.46 | 4.55 | -19.3 | 2.01 | 145.12 | 491.18 | 0.39 | 2.63 | 0.0 | 0.03 | 0.0 | 0.0 | -30.45 | -138.62 | -118.22 |
| 17Q4 (11) | 0.97 | 0 | -42.6 | 0.29 | 363.64 | -67.78 | -0.86 | -234.38 | 1.15 | -0.03 | 62.5 | 40.0 | 1.26 | 1245.45 | -51.35 | 0.21 | -57.14 | 90.91 | 0.06 | 50.0 | 700.0 | 2.66 | -58.66 | 189.15 | 0.44 | -35.29 | 125.88 | 0.82 | 32.26 | 121.3 | 0.38 | 2.7 | 80.95 | 0.03 | 0.0 | 0.0 | 78.86 | 0 | 0 |
| 17Q3 (10) | 0 | -100.0 | -100.0 | -0.11 | 85.9 | 89.62 | 0.64 | 147.76 | 116.08 | -0.08 | -214.29 | -14.29 | -0.11 | -22.22 | -102.82 | 0.49 | -25.76 | -46.74 | 0.04 | 300.0 | -63.64 | 6.44 | -31.12 | -28.05 | 0.68 | 13.33 | 183.33 | 0.62 | 10.71 | 8.77 | 0.37 | -19.57 | -53.75 | 0.03 | 50.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 17Q2 (9) | 0.69 | -45.67 | -60.34 | -0.78 | -425.0 | -609.09 | -1.34 | -770.0 | 40.44 | 0.07 | 150.0 | 133.33 | -0.09 | -105.96 | -105.52 | 0.66 | 164.0 | 842.86 | 0.01 | -93.75 | 0.0 | 9.35 | 182.7 | 1387.74 | 0.6 | 5.26 | 36.36 | 0.56 | 64.71 | 700.0 | 0.46 | 17.95 | -36.99 | 0.02 | -33.33 | -33.33 | 66.35 | -60.3 | -68.35 |
| 17Q1 (8) | 1.27 | -24.85 | 53.01 | 0.24 | -73.33 | 123.76 | 0.2 | 122.99 | 0 | -0.14 | -180.0 | -131.11 | 1.51 | -41.7 | 938.89 | 0.25 | 127.27 | 0 | 0.16 | 1700.0 | 0.0 | 3.31 | 259.25 | 0 | 0.57 | 133.53 | 0 | 0.34 | 108.83 | 0 | 0.39 | 85.71 | -30.36 | 0.03 | 0.0 | 0.0 | 167.11 | 0 | 18.79 |
| 16Q4 (7) | 1.69 | -65.93 | 49.56 | 0.9 | 184.91 | 144.12 | -0.87 | 78.14 | 0 | -0.05 | 28.57 | 81.48 | 2.59 | -33.59 | 384.62 | 0.11 | -88.04 | 0 | -0.01 | -109.09 | 97.14 | 0.92 | -89.71 | 0 | -1.7 | -808.33 | 0 | -3.85 | -775.44 | 0 | 0.21 | -73.75 | -88.33 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 16Q3 (6) | 4.96 | 185.06 | 72.22 | -1.06 | -863.64 | 40.45 | -3.98 | -76.89 | 0 | -0.07 | 66.67 | 0.0 | 3.9 | 139.26 | 254.55 | 0.92 | 1214.29 | 0 | 0.11 | 1000.0 | -92.76 | 8.95 | 1324.24 | 0 | 0.24 | -45.45 | 0 | 0.57 | 714.29 | 0 | 0.8 | 9.59 | 8.11 | 0.03 | 0.0 | 0.0 | 354.29 | 69.0 | -5.28 |
| 16Q2 (5) | 1.74 | 109.64 | -44.94 | -0.11 | 89.11 | 84.29 | -2.25 | 0 | 0 | -0.21 | -146.67 | -119.27 | 1.63 | 1005.56 | -33.74 | 0.07 | 0 | 0 | 0.01 | -93.75 | 101.16 | 0.63 | 0 | 0 | 0.44 | 0 | 0 | 0.07 | 0 | 0 | 0.73 | 30.36 | 0 | 0.03 | 0.0 | 0 | 209.64 | 49.02 | 0 |
| 16Q1 (4) | 0.83 | -26.55 | 0.0 | -1.01 | 50.49 | 0.0 | 0 | 0 | 0.0 | 0.45 | 266.67 | 0.0 | -0.18 | 80.22 | 0.0 | 0 | 0 | 0.0 | 0.16 | 145.71 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.56 | -68.89 | 0.0 | 0.03 | 0.0 | 0.0 | 140.68 | 127.82 | 0.0 |
| 15Q4 (3) | 1.13 | -60.76 | 0.0 | -2.04 | -14.61 | 0.0 | 0 | 0 | 0.0 | -0.27 | -285.71 | 0.0 | -0.91 | -182.73 | 0.0 | 0 | 0 | 0.0 | -0.35 | -123.03 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.8 | 143.24 | 0.0 | 0.03 | 0.0 | 0.0 | 61.75 | -83.49 | 0.0 |
| 15Q3 (2) | 2.88 | -8.86 | 0.0 | -1.78 | -154.29 | 0.0 | 0 | 0 | 0.0 | -0.07 | -106.42 | 0.0 | 1.1 | -55.28 | 0.0 | 0 | 0 | 0.0 | 1.52 | 276.74 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.74 | 0 | 0.0 | 0.03 | 0 | 0.0 | 374.03 | 0 | 0.0 |
| 15Q2 (1) | 3.16 | 0.0 | 0.0 | -0.7 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 2.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.86 | 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 |
