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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 18Q3 (20) | -5.08 | -169.59 | -122.9 | 12.58 | 231.04 | 525.87 | -22.64 | -3937.29 | -347.16 | -0.09 | 40.0 | 80.43 | 7.5 | 426.09 | -69.0 | 6.31 | 37.17 | 9.93 | -1.08 | -384.21 | 0 | 4.72 | 30.69 | -2.61 | 8.29 | -16.68 | -27.34 | 8.92 | 55.13 | -16.56 | 3.18 | -0.31 | 10.03 | 0.04 | -20.0 | -33.33 | -41.85 | -151.53 | -125.73 |
| 18Q2 (19) | 7.3 | 298.91 | -59.56 | -9.6 | -161.98 | 50.46 | 0.59 | -94.23 | -96.57 | -0.15 | -314.29 | 89.93 | -2.3 | -113.28 | -72.93 | 4.6 | -26.87 | -32.05 | 0.38 | -45.71 | 0 | 3.61 | -32.48 | -40.44 | 9.95 | 5.96 | 24.69 | 5.75 | -39.47 | -37.9 | 3.19 | 2.57 | 10.76 | 0.05 | 25.0 | -28.57 | 81.20 | 461.31 | -45.07 |
| 18Q1 (18) | 1.83 | -88.93 | 112.41 | 15.49 | 169.46 | -36.18 | 10.23 | 512.5 | 392.29 | 0.07 | -93.86 | -95.6 | 17.32 | 400.17 | 81.93 | 6.29 | 41.67 | 50.48 | 0.7 | 0 | 0 | 5.35 | 34.83 | 42.42 | 9.39 | -20.15 | -1.88 | 9.5 | 27.35 | 12.96 | 3.11 | 6.87 | 4.71 | 0.04 | -33.33 | 0.0 | 14.47 | -90.87 | 111.2 |
| 17Q4 (17) | 16.53 | -25.47 | 22.72 | -22.3 | -1209.45 | -35.89 | -2.48 | -127.07 | -116.82 | 1.14 | 347.83 | 442.86 | -5.77 | -123.85 | -96.26 | 4.44 | -22.65 | -21.55 | 0 | 0 | 0 | 3.97 | -18.15 | -22.18 | 11.76 | 3.07 | 36.59 | 7.46 | -30.22 | -32.97 | 2.91 | 0.69 | -3.64 | 0.06 | 0.0 | 20.0 | 158.49 | -2.54 | 67.07 |
| 17Q3 (16) | 22.18 | 22.88 | 9.37 | 2.01 | 110.37 | 82.73 | 9.16 | -46.68 | 215.37 | -0.46 | 69.13 | -406.67 | 24.19 | 1918.8 | 13.14 | 5.74 | -15.21 | 49.09 | 0 | 0 | 0 | 4.85 | -20.07 | 25.36 | 11.41 | 42.98 | 10.88 | 10.69 | 15.44 | 14.45 | 2.89 | 0.35 | -7.67 | 0.06 | -14.29 | 20.0 | 162.61 | 10.0 | 0.39 |
| 17Q2 (15) | 18.05 | 222.37 | -39.49 | -19.38 | -179.85 | -379.7 | 17.18 | 590.86 | 171.46 | -1.49 | -193.71 | -152.54 | -1.33 | -113.97 | -105.16 | 6.77 | 61.96 | 282.49 | 0 | 0 | 0 | 6.06 | 61.44 | 240.41 | 7.98 | -16.61 | -37.41 | 9.26 | 10.11 | -14.26 | 2.88 | -3.03 | -8.28 | 0.07 | 75.0 | 40.0 | 147.83 | 214.46 | -30.67 |
| 17Q1 (14) | -14.75 | -209.5 | -406.02 | 24.27 | 247.9 | 1974.36 | -3.5 | -123.74 | 0 | 1.59 | 657.14 | 115.93 | 9.52 | 423.81 | 58.93 | 4.18 | -26.15 | 0 | 0 | 0 | -100.0 | 3.76 | -26.32 | 0 | 9.57 | 11.15 | 0 | 8.41 | -24.44 | 0 | 2.97 | -1.66 | -6.01 | 0.04 | -20.0 | -20.0 | -129.16 | -236.16 | -186.02 |
| 16Q4 (13) | 13.47 | -33.58 | -58.62 | -16.41 | -1591.82 | -77.98 | 14.74 | 285.64 | 0 | 0.21 | 40.0 | -99.76 | -2.94 | -113.75 | -112.6 | 5.66 | 47.01 | 0 | 0 | 0 | 100.0 | 5.10 | 31.85 | 0 | 8.61 | -16.33 | 0 | 11.13 | 19.16 | 0 | 3.02 | -3.51 | -12.46 | 0.05 | 0.0 | 0.0 | 94.86 | -41.44 | -89.8 |
| 16Q3 (12) | 20.28 | -32.01 | 335.81 | 1.1 | 127.23 | -91.04 | -7.94 | 66.97 | 0 | 0.15 | 125.42 | 100.15 | 21.38 | -17.1 | 480.98 | 3.85 | 117.51 | 0 | 0 | 0 | -100.0 | 3.87 | 117.06 | 0 | 10.29 | -19.29 | 0 | 9.34 | -13.52 | 0 | 3.13 | -0.32 | -8.21 | 0.05 | 0.0 | 0.0 | 161.98 | -24.03 | 165.17 |
| 16Q2 (11) | 29.83 | 518.88 | 88.08 | -4.04 | -445.3 | -182.96 | -24.04 | 0 | 0 | -0.59 | 94.09 | -113.66 | 25.79 | 330.55 | 24.41 | 1.77 | 0 | 0 | 0 | -100.0 | -100.0 | 1.78 | 0 | 0 | 12.75 | 0 | 0 | 10.8 | 0 | 0 | 3.14 | -0.63 | 0 | 0.05 | 0.0 | 0 | 213.22 | 42.0 | 0 |
| 16Q1 (10) | 4.82 | -85.19 | 81.2 | 1.17 | 112.69 | 139.66 | 0 | 0 | 0 | -9.98 | -111.51 | 27.79 | 5.99 | -74.32 | 2165.52 | 0 | 0 | 0 | 2.12 | 285.96 | 164.63 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.16 | -8.41 | 0 | 0.05 | 0.0 | 0 | 150.16 | -83.85 | 0 |
| 15Q4 (9) | 32.55 | 478.49 | 410.0 | -9.22 | -175.08 | -324.33 | 0 | 0 | 0 | 86.72 | 183.87 | 937.87 | 23.33 | 533.97 | 465.1 | 0 | 0 | 0 | -1.14 | -117.81 | -108.46 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.45 | 1.17 | 0 | 0.05 | 0.0 | 0 | 930.00 | 474.16 | 0 |
| 15Q3 (8) | -8.6 | -154.22 | -213.87 | 12.28 | 152.16 | -37.66 | 0 | 0 | 0 | -103.4 | -2493.52 | -79638.46 | 3.68 | -82.25 | -78.3 | 0 | 0 | 0 | 6.4 | 224.87 | 220.3 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.41 | 0 | 0 | 0.05 | 0 | 0 | -248.55 | 0 | 0 |
| 15Q2 (7) | 15.86 | 496.24 | 116.08 | 4.87 | 265.08 | -69.51 | 0 | 0 | 0 | 4.32 | 131.26 | 325.0 | 20.73 | 7248.28 | -11.07 | 0 | 0 | 0 | 1.97 | 160.06 | 208.24 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 15Q1 (6) | 2.66 | 125.33 | 116.65 | -2.95 | -171.78 | -248.99 | 0 | 0 | 0 | -13.82 | -33.53 | -100.87 | -0.29 | 95.46 | 97.93 | 0 | 0 | 0 | -3.28 | -124.35 | -279.23 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q4 (5) | -10.5 | -283.21 | -1320.93 | 4.11 | -79.14 | 130.86 | 0 | 0 | 0 | -10.35 | -8061.54 | -1378.57 | -6.39 | -137.68 | 48.72 | 0 | 0 | 0 | 13.47 | 353.2 | 374.3 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q3 (4) | -2.74 | -137.33 | 0.0 | 19.7 | 23.36 | 0.0 | 0 | 0 | 0.0 | 0.13 | 106.77 | 0.0 | 16.96 | -27.24 | 0.0 | 0 | 0 | 0.0 | -5.32 | -192.31 | 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 |
| 14Q2 (3) | 7.34 | 145.93 | 0.0 | 15.97 | 706.57 | 0.0 | 0 | 0 | 0.0 | -1.92 | 72.09 | 0.0 | 23.31 | 266.5 | 0.0 | 0 | 0 | 0.0 | -1.82 | -199.45 | 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 |
| 14Q1 (2) | -15.98 | -1958.14 | 0.0 | 1.98 | 114.86 | 0.0 | 0 | 0 | 0.0 | -6.88 | -882.86 | 0.0 | -14.0 | -12.36 | 0.0 | 0 | 0 | 0.0 | 1.83 | -35.56 | 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 |
| 13Q4 (1) | 0.86 | 0.0 | 0.0 | -13.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.7 | 0.0 | 0.0 | -12.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.84 | 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 |
