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) | 2.1 | 6900.0 | 5.28 | 0 | -9.93 | 0 | 7.04 | 4300.0 | 7.38 | 0 | 0.74 | -41.73 | 0 | 0 | 1.58 | -38.37 | -9.59 | 0 | -15.05 | 0 | 4.14 | -5.69 | 0.13 | -18.75 | 0.00 | 0 |
| 2019 (9) | 0.03 | -96.81 | -2.04 | 0 | -2.12 | 0 | 0.16 | 0 | -2.01 | 0 | 1.27 | -53.31 | 1.55 | -7.19 | 2.57 | -60.11 | -3.25 | 0 | -3.72 | 0 | 4.39 | 22.28 | 0.16 | -15.79 | 3.61 | -98.88 |
| 2018 (8) | 0.94 | -64.53 | -2.4 | 0 | 2.98 | -25.31 | -1.59 | 0 | -1.46 | 0 | 2.72 | -46.14 | 1.67 | 1418.18 | 6.43 | -34.77 | -2.61 | 0 | -3.49 | 0 | 3.59 | -6.27 | 0.19 | 18.75 | 324.14 | 720.74 |
| 2017 (7) | 2.65 | -66.2 | -7.55 | 0 | 3.99 | 0 | -1.64 | 0 | -4.9 | 0 | 5.05 | 17.17 | 0.11 | 0 | 9.87 | 26.51 | 4.47 | -30.48 | 2.72 | -37.47 | 3.83 | -1.29 | 0.16 | 23.08 | 39.49 | -57.89 |
| 2016 (6) | 7.84 | 31.76 | -3.59 | 0 | -2.24 | 0 | -0.3 | 0 | 4.25 | 0 | 4.31 | -55.61 | -0.05 | 0 | 7.80 | -58.35 | 6.43 | 89.12 | 4.35 | 127.75 | 3.88 | 16.17 | 0.13 | 18.18 | 93.78 | -15.52 |
| 2015 (5) | 5.95 | 28.23 | -11.45 | 0 | 6.18 | 309.27 | 0.55 | -81.97 | -5.5 | 0 | 9.71 | 37.73 | -0.85 | 0 | 18.72 | 27.45 | 3.4 | 3.66 | 1.91 | 13.69 | 3.34 | 12.46 | 0.11 | 10.0 | 111.01 | 13.64 |
| 2014 (4) | 4.64 | 0 | -6.51 | 0 | 1.51 | 0 | 3.05 | 0 | -1.87 | 0 | 7.05 | 22.4 | 1.23 | -80.57 | 14.69 | 9.9 | 3.28 | -42.76 | 1.68 | -57.79 | 2.97 | 20.24 | 0.1 | 66.67 | 97.68 | 0 |
| 2013 (3) | -1.6 | 0 | 4.37 | 0 | -3.04 | 0 | -4.06 | 0 | 2.77 | 0 | 5.76 | 172.99 | 6.33 | 1117.31 | 13.37 | 138.27 | 5.73 | -11.85 | 3.98 | -17.94 | 2.47 | 8.33 | 0.06 | -14.29 | -24.58 | 0 |
| 2012 (2) | 2.73 | 0 | -6.4 | 0 | 1.99 | 0 | -4.57 | 0 | -3.67 | 0 | 2.11 | 0 | 0.52 | 0 | 5.61 | 0 | 6.5 | 0 | 4.85 | 0 | 2.28 | 0 | 0.07 | 0 | 37.92 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q1 (20) | -0.57 | -145.97 | -223.91 | 1.49 | 319.12 | -38.93 | -1.89 | 37.21 | 35.49 | 0.38 | -94.85 | 188.37 | 0.92 | 64.29 | -68.28 | 0.06 | -81.82 | -64.71 | 0 | 0 | 0 | 1.29 | -60.51 | -19.32 | -3.27 | 28.29 | -145.86 | -3.92 | 40.33 | -243.86 | 0.84 | -13.4 | -22.22 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 20Q4 (19) | 1.24 | 527.59 | 313.33 | -0.68 | -169.39 | 69.64 | -3.01 | -126.32 | -871.79 | 7.38 | 136.54 | 1169.57 | 0.56 | -18.84 | 128.87 | 0.33 | 120.0 | -15.38 | 0 | 0 | 0 | 3.27 | 226.51 | -5.42 | -4.56 | -86.89 | -273.77 | -6.57 | -8.06 | -372.66 | 0.97 | -7.62 | -3.0 | 0.03 | 0.0 | -25.0 | 0.00 | 0 | 0 |
| 20Q3 (18) | -0.29 | -141.43 | -112.72 | 0.98 | -61.57 | 224.05 | -1.33 | 50.0 | -118.03 | 3.12 | 96.23 | 131.11 | 0.69 | -78.77 | -53.69 | 0.15 | 66.67 | -76.56 | 0 | 0 | 0 | 1.00 | 22.97 | -76.91 | -2.44 | -93.65 | -667.44 | -6.08 | -378.74 | -4153.33 | 1.05 | 0.96 | -7.08 | 0.03 | 0.0 | -25.0 | 0.00 | 0 | -100.0 |
| 20Q2 (17) | 0.7 | 52.17 | -7.89 | 2.55 | 4.51 | 44.89 | -2.66 | 9.22 | 27.72 | 1.59 | 469.77 | 1690.0 | 3.25 | 12.07 | 28.97 | 0.09 | -47.06 | 12.5 | 0 | 0 | -100.0 | 0.81 | -49.12 | 42.3 | -1.26 | 5.26 | -41.57 | -1.27 | -11.4 | -92.42 | 1.04 | -3.7 | -7.96 | 0.03 | 0.0 | -25.0 | 0.00 | 0 | -100.0 |
| 20Q1 (16) | 0.46 | 53.33 | 113.9 | 2.44 | 208.93 | 416.88 | -2.93 | -851.28 | -264.61 | -0.43 | 37.68 | -7.5 | 2.9 | 249.48 | 171.08 | 0.17 | -56.41 | 6.25 | 0 | 0 | 100.0 | 1.60 | -53.7 | -5.74 | -1.33 | -9.02 | 15.29 | -1.14 | 17.99 | 37.36 | 1.08 | 8.0 | -4.42 | 0.03 | -25.0 | -25.0 | 0.00 | 0 | 0 |
| 19Q4 (15) | 0.3 | -86.84 | -86.36 | -2.24 | -183.54 | -461.29 | 0.39 | 163.93 | 116.39 | -0.69 | -151.11 | -165.71 | -1.94 | -230.2 | -168.79 | 0.39 | -39.06 | 62.5 | 0 | 0 | -100.0 | 3.45 | -20.28 | 41.2 | -1.22 | -383.72 | 21.79 | -1.39 | -1026.67 | 1.42 | 1.0 | -11.5 | 7.53 | 0.04 | 0.0 | -20.0 | 0.00 | -100.0 | 0 |
| 19Q3 (14) | 2.28 | 200.0 | 61.7 | -0.79 | -144.89 | 66.95 | -0.61 | 83.42 | -136.31 | 1.35 | 1450.0 | 321.88 | 1.49 | -40.87 | 252.04 | 0.64 | 700.0 | -42.86 | 0 | -100.0 | -100.0 | 4.33 | 657.75 | -56.86 | 0.43 | 148.31 | 144.79 | 0.15 | 122.73 | 113.89 | 1.13 | 0.0 | 20.21 | 0.04 | 0.0 | -20.0 | 172.73 | 15.91 | 0 |
| 19Q2 (13) | 0.76 | 122.96 | 228.81 | 1.76 | 328.57 | 291.11 | -3.68 | -306.74 | -491.49 | -0.1 | 75.0 | -111.76 | 2.52 | 161.76 | 1900.0 | 0.08 | -50.0 | -89.47 | 1.73 | 1061.11 | 150.72 | 0.57 | -66.3 | -91.02 | -0.89 | 43.31 | 17.59 | -0.66 | 63.74 | 53.19 | 1.13 | 0.0 | 16.49 | 0.04 | 0.0 | 0.0 | 149.02 | 0 | 0 |
| 19Q1 (12) | -3.31 | -250.45 | -58.37 | -0.77 | -224.19 | 28.7 | 1.78 | 174.79 | -35.04 | -0.4 | -138.1 | 76.33 | -4.08 | -244.68 | -28.71 | 0.16 | -33.33 | -73.33 | -0.18 | -118.75 | 0 | 1.70 | -30.65 | -73.47 | -1.57 | -0.64 | -257.0 | -1.82 | -29.08 | -543.9 | 1.13 | 21.51 | 50.67 | 0.04 | -20.0 | 0.0 | 0.00 | 0 | 100.0 |
| 18Q4 (11) | 2.2 | 56.03 | 11100.0 | 0.62 | 125.94 | 130.39 | -2.38 | -241.67 | -266.15 | 1.05 | 228.12 | 149.3 | 2.82 | 387.76 | 236.89 | 0.24 | -78.57 | -90.24 | 0.96 | 4700.0 | 0 | 2.45 | -75.64 | -91.79 | -1.56 | -62.5 | -308.0 | -1.41 | -30.56 | -406.52 | 0.93 | -1.06 | -5.1 | 0.05 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 18Q3 (10) | 1.41 | 338.98 | 135.0 | -2.39 | -631.11 | -482.93 | 1.68 | 78.72 | 211.11 | 0.32 | -62.35 | 168.09 | -0.98 | -600.0 | -615.79 | 1.12 | 47.37 | 40.0 | 0.02 | -97.1 | 0 | 10.04 | 57.68 | 58.96 | -0.96 | 11.11 | -211.63 | -1.08 | 23.4 | -242.11 | 0.94 | -3.09 | -5.05 | 0.05 | 25.0 | 25.0 | 0.00 | 0 | -100.0 |
| 18Q2 (9) | -0.59 | 71.77 | -173.75 | 0.45 | 141.67 | 164.29 | 0.94 | -65.69 | -2.08 | 0.85 | 150.3 | 178.7 | -0.14 | 95.58 | -240.0 | 0.76 | 26.67 | 11.76 | 0.69 | 0 | 0 | 6.37 | -0.41 | 45.96 | -1.08 | -208.0 | -187.1 | -1.41 | -443.9 | -331.15 | 0.97 | 29.33 | 3.19 | 0.04 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 18Q1 (8) | -2.09 | -10350.0 | -263.28 | -1.08 | 47.06 | 75.45 | 2.74 | 521.54 | -12.74 | -1.69 | 20.66 | -344.93 | -3.17 | -53.88 | -1.6 | 0.6 | -75.61 | -46.43 | 0 | 0 | -100.0 | 6.40 | -78.52 | -16.1 | 1.0 | 33.33 | -38.27 | 0.41 | -10.87 | -53.93 | 0.75 | -23.47 | -19.35 | 0.04 | -20.0 | 33.33 | -174.17 | -12875.42 | -351.73 |
| 17Q4 (7) | -0.02 | -103.33 | -100.65 | -2.04 | -397.56 | -558.06 | -0.65 | -220.37 | 52.9 | -2.13 | -353.19 | -7000.0 | -2.06 | -1184.21 | -174.91 | 2.46 | 207.5 | 236.99 | 0 | 0 | 100.0 | 29.78 | 371.3 | 394.87 | 0.75 | -12.79 | -33.04 | 0.46 | -39.47 | -30.3 | 0.98 | -1.01 | 1.03 | 0.05 | 25.0 | 66.67 | -1.34 | -104.0 | -100.73 |
| 17Q3 (6) | 0.6 | -25.0 | -65.71 | -0.41 | 41.43 | -925.0 | 0.54 | -43.75 | 153.47 | -0.47 | 56.48 | 0 | 0.19 | 90.0 | -88.89 | 0.8 | 17.65 | 9.59 | 0 | 0 | -100.0 | 6.32 | 44.78 | 17.21 | 0.86 | -30.65 | -50.0 | 0.76 | 24.59 | -36.67 | 0.99 | 5.32 | 0.0 | 0.04 | 0.0 | 33.33 | 33.52 | -33.38 | -57.48 |
| 17Q2 (5) | 0.8 | -37.5 | -68.0 | -0.7 | 84.09 | 51.72 | 0.96 | -69.43 | 241.18 | -1.08 | -256.52 | -1300.0 | 0.1 | 103.21 | -90.48 | 0.68 | -39.29 | -30.61 | 0 | -100.0 | 100.0 | 4.36 | -42.75 | -36.09 | 1.24 | -23.46 | -31.11 | 0.61 | -31.46 | -52.34 | 0.94 | 1.08 | -4.08 | 0.04 | 33.33 | 33.33 | 50.31 | -27.28 | -53.91 |
| 17Q1 (4) | 1.28 | -58.17 | 0.0 | -4.4 | -1319.35 | 0.0 | 3.14 | 327.54 | 0.0 | 0.69 | 2400.0 | 0.0 | -3.12 | -213.45 | 0.0 | 1.12 | 53.42 | 0.0 | 0.11 | 320.0 | 0.0 | 7.62 | 26.69 | 0.0 | 1.62 | 44.64 | 0.0 | 0.89 | 34.85 | 0.0 | 0.93 | -4.12 | 0.0 | 0.03 | 0.0 | 0.0 | 69.19 | -62.47 | 0.0 |
| 16Q4 (3) | 3.06 | 74.86 | 0.0 | -0.31 | -675.0 | 0.0 | -1.38 | -36.63 | 0.0 | -0.03 | 0 | 0.0 | 2.75 | 60.82 | 0.0 | 0.73 | 0.0 | 0.0 | -0.05 | -600.0 | 0.0 | 6.02 | 11.62 | 0.0 | 1.12 | -34.88 | 0.0 | 0.66 | -45.0 | 0.0 | 0.97 | -2.02 | 0.0 | 0.03 | 0.0 | 0.0 | 184.34 | 133.85 | 0.0 |
| 16Q3 (2) | 1.75 | -30.0 | 0.0 | -0.04 | 97.24 | 0.0 | -1.01 | -48.53 | 0.0 | 0 | -100.0 | 0.0 | 1.71 | 62.86 | 0.0 | 0.73 | -25.51 | 0.0 | 0.01 | 150.0 | 0.0 | 5.39 | -21.05 | 0.0 | 1.72 | -4.44 | 0.0 | 1.2 | -6.25 | 0.0 | 0.99 | 1.02 | 0.0 | 0.03 | 0.0 | 0.0 | 78.83 | -27.79 | 0.0 |
| 16Q2 (1) | 2.5 | 0.0 | 0.0 | -1.45 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 6.83 | 0.0 | 0.0 | 1.8 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 109.17 | 0.0 | 0.0 |
