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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2020 (10) | 0.44 | 131.58 | -0.45 | 0 | 0.44 | 4300.0 | -0.11 | 0 | -0.01 | 0 | 0.31 | 3000.0 | 0 | 0 | 5.98 | 3131.66 | -0.02 | 0 | 0.12 | 20.0 | 0.05 | 0 | 0 | 0 | 258.82 | 36.22 |
| 2019 (9) | 0.19 | 533.33 | -0.1 | 0 | 0.01 | -85.71 | 0 | 0 | 0.09 | 200.0 | 0.01 | 0 | 0 | 0 | 0.19 | 0 | -0.03 | 0 | 0.1 | 11.11 | 0 | 0 | 0 | 0 | 190.00 | 470.0 |
| 2018 (8) | 0.03 | 0 | 0 | 0 | 0.07 | 75.0 | 0.02 | 0 | 0.03 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.03 | 0 | 0.09 | 0 | 0 | 0 | 0 | 0 | 33.33 | 0 |
| 2017 (7) | -0.14 | 0 | 0.09 | 0.0 | 0.04 | 0 | -0.04 | 0 | -0.05 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.08 | 0 | -0.06 | 0 | 0.01 | -50.0 | 0 | 0 | 0.00 | 0 |
| 2016 (6) | 0.21 | 0 | 0.09 | 0 | -0.28 | 0 | -0.22 | 0 | 0.3 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.02 | 0 | 0.09 | 28.57 | 0.02 | 0.0 | 0 | 0 | 190.91 | 0 |
| 2015 (5) | -0.13 | 0 | 0 | 0 | 0.16 | -69.23 | -0.01 | 0 | -0.13 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.03 | 0 | 0.07 | -82.5 | 0.02 | 0.0 | 0 | 0 | -144.44 | 0 |
| 2014 (4) | -0.05 | 0 | -0.39 | 0 | 0.52 | 0 | -0.46 | 0 | -0.44 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.07 | 0 | 0.4 | 344.44 | 0.02 | -75.0 | 0.01 | 0.0 | -11.63 | 0 |
| 2013 (3) | 0.43 | 0 | 0 | 0 | -0.69 | 0 | -0.02 | 0 | 0.43 | 115.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.03 | 0 | 0.09 | 0 | 0.08 | -11.11 | 0.01 | 0.0 | 238.89 | 0 |
| 2012 (2) | -0.96 | 0 | 1.16 | 0 | 0.01 | 0 | 0.08 | 0 | 0.2 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.78 | 0 | -1.1 | 0 | 0.09 | 0 | 0.01 | 0 | 0.00 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q2 (20) | -0.21 | -61.54 | -320.0 | -0.07 | 53.33 | 74.07 | 0.03 | -76.92 | -90.0 | 0 | 100.0 | 100.0 | -0.28 | 0.0 | 12.5 | 0.05 | 0 | 150.0 | 0 | 0 | 0 | 3.29 | 0 | 112.17 | 0.09 | 50.0 | 250.0 | 0.06 | 20.0 | 300.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -262.50 | -41.35 | 0 |
| 21Q1 (19) | -0.13 | -192.86 | -135.14 | -0.15 | -153.57 | 50.0 | 0.13 | 0 | 1400.0 | -0.01 | 88.89 | 0.0 | -0.28 | -166.67 | -500.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.06 | -14.29 | 250.0 | 0.05 | -66.67 | 0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | -185.71 | -325.51 | 0 |
| 20Q4 (18) | 0.14 | 800.0 | 380.0 | 0.28 | 275.0 | 800.0 | 0 | -100.0 | -100.0 | -0.09 | 0 | -350.0 | 0.42 | 333.33 | 566.67 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.67 | 0 | 0 | 0.07 | 600.0 | 450.0 | 0.15 | 0 | 1400.0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 82.35 | 182.35 | 116.47 |
| 20Q3 (17) | -0.02 | 60.0 | -122.22 | -0.16 | 40.74 | -500.0 | 0.15 | -50.0 | 0 | 0 | 100.0 | 100.0 | -0.18 | 43.75 | -238.46 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.01 | 116.67 | 200.0 | 0 | 100.0 | -100.0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | -100.00 | 0 | -122.22 |
| 20Q2 (16) | -0.05 | -113.51 | 58.33 | -0.27 | 10.0 | 0 | 0.3 | 3100.0 | 0 | -0.01 | 0.0 | 50.0 | -0.32 | -557.14 | -166.67 | 0.02 | -93.1 | 0 | 0 | 0 | 0 | 1.55 | -95.62 | 0 | -0.06 | -50.0 | -500.0 | -0.03 | 0 | -200.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q1 (15) | 0.37 | 840.0 | 37.04 | -0.3 | -650.0 | -233.33 | -0.01 | -200.0 | 0 | -0.01 | 50.0 | -120.0 | 0.07 | 177.78 | -61.11 | 0.29 | 0 | 0 | 0 | 0 | 0 | 35.37 | 0 | 0 | -0.04 | -100.0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 19Q4 (14) | -0.05 | -155.56 | 37.5 | -0.04 | -200.0 | 0 | 0.01 | 0 | 0 | -0.02 | -100.0 | 0 | -0.09 | -169.23 | -12.5 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.02 | -100.0 | 0 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0 | 0 | 0 | -500.00 | -211.11 | -87.5 |
| 19Q3 (13) | 0.09 | 175.0 | -43.75 | 0.04 | 0 | 300.0 | 0 | 0 | -100.0 | -0.01 | 50.0 | 0.0 | 0.13 | 208.33 | -23.53 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 450.00 | 212.5 | -43.75 |
| 19Q2 (12) | -0.12 | -144.44 | -200.0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.02 | -140.0 | -166.67 | -0.12 | -166.67 | -140.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 0 | 0.0 | 0.03 | 0.0 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -400.00 | -144.44 | -500.0 |
| 19Q1 (11) | 0.27 | 437.5 | 0 | -0.09 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0 | 0 | 0.18 | 325.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | 0 | 0 | 100.0 | 0.03 | 0.0 | 250.0 | 0 | 0 | 0 | 0 | 0 | 0 | 900.00 | 437.5 | 0 |
| 18Q4 (10) | -0.08 | -150.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | 0 | 100.0 | 100.0 | -0.08 | -147.06 | -900.0 | 0 | 0 | 0 | 0.01 | 0 | 0 | -0.00 | 0 | 0 | 0 | 100.0 | -100.0 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | -266.67 | -133.33 | -33.33 |
| 18Q3 (9) | 0.16 | 500.0 | 260.0 | 0.01 | 200.0 | 112.5 | 0.07 | 0 | 75.0 | -0.01 | -133.33 | 0 | 0.17 | 440.0 | 194.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 0.0 | 75.0 | 0.02 | -66.67 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 800.00 | 1300.0 | 0 |
| 18Q2 (8) | -0.04 | 0 | -300.0 | -0.01 | 0 | 91.67 | 0 | 0 | 0 | 0.03 | 0 | 0 | -0.05 | 0 | 61.54 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 0.0 | 50.0 | 0.06 | 400.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -66.67 | 0 | 0 |
| 18Q1 (7) | 0 | 100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | -200.0 | 50.0 | -0.02 | -200.0 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 17Q4 (6) | -0.04 | 60.0 | -128.57 | 0.05 | 162.5 | 600.0 | 0 | -100.0 | 0 | -0.08 | 0 | 66.67 | 0.01 | 105.56 | -92.31 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | 125.0 | 133.33 | 0.02 | 200.0 | -85.71 | 0 | 0 | 0 | 0 | 0 | 0 | -200.00 | 0 | -300.0 |
| 17Q3 (5) | -0.1 | -900.0 | -600.0 | -0.08 | 33.33 | -900.0 | 0.04 | 0 | 300.0 | 0 | 0 | 0 | -0.18 | -38.46 | -700.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -100.0 | -300.0 | -0.02 | 0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 17Q2 (4) | -0.01 | -200.0 | 0.0 | -0.12 | -150.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.13 | -152.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 17Q1 (3) | 0.01 | -92.86 | 0.0 | 0.24 | 2500.0 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.25 | 92.31 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.02 | 33.33 | 0.0 | -0.06 | -142.86 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 16Q4 (2) | 0.14 | 600.0 | 0.0 | -0.01 | -200.0 | 0.0 | 0 | -100.0 | 0.0 | -0.24 | 0 | 0.0 | 0.13 | 333.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.03 | -200.0 | 0.0 | 0.14 | 800.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 100.00 | 0 | 0.0 |
| 16Q3 (1) | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
