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) | -4.54 | 0 | -1.05 | 0 | 3.97 | 0 | -0.05 | 0 | -5.59 | 0 | 1.15 | -13.53 | 0.02 | -60.0 | 6.59 | -5.86 | 0.86 | -17.31 | 0.25 | -64.79 | 2.4 | -4.38 | 0.01 | 0 | -170.68 | 0 |
| 2019 (9) | 3.37 | -17.6 | -1.28 | 0 | -1.6 | 0 | -0.02 | 0 | 2.09 | 161.25 | 1.33 | -70.64 | 0.05 | -95.97 | 7.00 | -68.94 | 1.04 | 6.12 | 0.71 | -26.8 | 2.51 | 0.8 | 0 | 0 | 104.66 | -11.46 |
| 2018 (8) | 4.09 | 41.03 | -3.29 | 0 | -0.47 | 0 | -0.05 | 0 | 0.8 | 0 | 4.53 | 37.27 | 1.24 | 0 | 22.53 | 43.42 | 0.98 | -32.88 | 0.97 | 11.49 | 2.49 | 12.67 | 0 | 0 | 118.21 | 25.55 |
| 2017 (7) | 2.9 | 3.57 | -3.7 | 0 | 0.32 | 0 | -0.11 | 0 | -0.8 | 0 | 3.3 | 39.24 | -1.02 | 0 | 15.71 | 39.24 | 1.46 | -26.26 | 0.87 | -52.2 | 2.21 | 11.62 | 0 | 0 | 94.16 | 27.78 |
| 2016 (6) | 2.8 | -6.35 | -1.6 | 0 | -0.88 | 0 | -0.37 | 0 | 1.2 | -23.08 | 2.37 | 66.9 | -0.09 | 0 | 11.28 | 40.21 | 1.98 | 43.48 | 1.82 | -14.95 | 1.98 | 10.61 | 0 | 0 | 73.68 | -3.15 |
| 2015 (5) | 2.99 | 85.71 | -1.43 | 0 | -1.46 | 0 | 0.01 | 0 | 1.56 | 0 | 1.42 | -32.38 | -0.03 | 0 | 8.05 | -48.28 | 1.38 | 176.0 | 2.14 | 421.95 | 1.79 | 6.55 | 0 | 0 | 76.08 | -1.24 |
| 2014 (4) | 1.61 | -52.79 | -2.07 | 0 | -0.16 | 0 | -0.08 | 0 | -0.46 | 0 | 2.1 | -27.34 | 0.02 | 0 | 15.56 | -21.9 | 0.5 | -13.79 | 0.41 | 10.81 | 1.68 | 23.53 | 0 | 0 | 77.03 | -60.92 |
| 2013 (3) | 3.41 | 0 | -2.62 | 0 | 0.49 | 0 | -0.18 | 0 | 0.79 | 0 | 2.89 | 0 | -0.01 | 0 | 19.92 | 0 | 0.58 | 0 | 0.37 | 0 | 1.36 | 0 | 0 | 0 | 197.11 | 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) | 0.81 | 68.75 | 72.34 | -0.05 | 92.65 | 75.0 | -1.11 | -482.76 | -288.14 | 0 | 100.0 | 0 | 0.76 | 480.0 | 181.48 | 0.03 | -95.59 | -89.66 | -0.02 | 0 | -128.57 | 0.56 | -96.37 | -92.36 | 0.38 | 111.11 | 137.5 | 0.32 | 194.12 | 700.0 | 0.56 | -3.45 | -6.67 | 0 | 0 | 0 | 92.05 | -53.98 | 25.34 |
| 21Q1 (19) | 0.48 | -29.41 | -34.25 | -0.68 | -183.33 | -74.36 | 0.29 | 126.13 | 133.72 | -0.02 | 0 | 33.33 | -0.2 | -145.45 | -158.82 | 0.68 | 161.54 | 142.86 | 0 | -100.0 | 100.0 | 15.35 | 166.26 | 147.79 | 0.18 | -40.0 | -14.29 | -0.34 | -1233.33 | -270.0 | 0.58 | -3.33 | -3.33 | 0 | 0 | 0 | 200.00 | 85.29 | 119.18 |
| 20Q4 (18) | 0.68 | 110.58 | -44.72 | -0.24 | -9.09 | -4.35 | -1.11 | -120.75 | -170.73 | 0 | 0 | -100.0 | 0.44 | 106.62 | -56.0 | 0.26 | -21.21 | -18.75 | 0.01 | -80.0 | -88.89 | 5.76 | -22.26 | -10.1 | 0.3 | 57.89 | 3.45 | 0.03 | 400.0 | -70.0 | 0.6 | 0.0 | -1.64 | 0 | 0 | 0 | 107.94 | 109.9 | -37.7 |
| 20Q3 (17) | -6.43 | -1468.09 | -980.82 | -0.22 | -10.0 | 35.29 | 5.35 | 806.78 | 565.22 | 0 | 0 | 0 | -6.65 | -2562.96 | -1805.13 | 0.33 | 13.79 | -5.71 | 0.05 | -28.57 | 400.0 | 7.42 | 1.77 | 0.64 | 0.19 | 18.75 | -24.0 | -0.01 | -125.0 | -105.26 | 0.6 | 0.0 | -3.23 | 0 | 0 | 0 | -1089.83 | -1584.02 | -1309.26 |
| 20Q2 (16) | 0.47 | -35.62 | -51.55 | -0.2 | 48.72 | -66.67 | 0.59 | 168.6 | 0.0 | 0 | 100.0 | 0 | 0.27 | -20.59 | -68.24 | 0.29 | 3.57 | 383.33 | 0.07 | 170.0 | 216.67 | 7.29 | 17.62 | 485.34 | 0.16 | -23.81 | -48.39 | 0.04 | -80.0 | -85.19 | 0.6 | 0.0 | -4.76 | 0 | 0 | 0 | 73.44 | -19.52 | -31.86 |
| 20Q1 (15) | 0.73 | -40.65 | 69.77 | -0.39 | -69.57 | 33.9 | -0.86 | -109.76 | -36.51 | -0.03 | -200.0 | 25.0 | 0.34 | -66.0 | 312.5 | 0.28 | -12.5 | -53.33 | -0.1 | -211.11 | -1100.0 | 6.19 | -3.4 | -54.06 | 0.21 | -27.59 | 5.0 | 0.2 | 100.0 | 33.33 | 0.6 | -1.64 | -9.09 | 0 | 0 | 0 | 91.25 | -47.33 | 71.89 |
| 19Q4 (14) | 1.23 | 68.49 | -29.31 | -0.23 | 32.35 | 67.61 | -0.41 | 64.35 | 0 | 0.03 | 0 | 0 | 1.0 | 156.41 | -2.91 | 0.32 | -8.57 | -80.84 | 0.09 | 800.0 | -90.72 | 6.41 | -12.97 | -79.34 | 0.29 | 16.0 | -43.14 | 0.1 | -47.37 | -76.19 | 0.61 | -1.61 | -7.58 | 0 | 0 | 0 | 173.24 | 92.22 | 7.53 |
| 19Q3 (13) | 0.73 | -24.74 | -26.26 | -0.34 | -183.33 | 70.43 | -1.15 | -294.92 | -510.71 | 0 | 0 | 0 | 0.39 | -54.12 | 343.75 | 0.35 | 483.33 | -57.32 | 0.01 | 116.67 | 102.94 | 7.37 | 491.93 | -53.72 | 0.25 | -19.35 | 150.0 | 0.19 | -29.63 | 90.0 | 0.62 | -1.59 | -3.12 | 0 | 0 | 0 | 90.12 | -16.38 | -32.63 |
| 19Q2 (12) | 0.97 | 125.58 | 51.56 | -0.12 | 79.66 | 83.56 | 0.59 | 193.65 | 1280.0 | 0 | 100.0 | 0 | 0.85 | 631.25 | 1044.44 | 0.06 | -90.0 | -93.1 | -0.06 | -700.0 | -142.86 | 1.24 | -90.77 | -93.03 | 0.31 | 55.0 | 158.33 | 0.27 | 80.0 | -12.9 | 0.63 | -4.55 | 3.28 | 0 | 0 | 0 | 107.78 | 103.02 | 54.93 |
| 19Q1 (11) | 0.43 | -75.29 | -40.28 | -0.59 | 16.9 | 16.9 | -0.63 | 0 | 10.0 | -0.04 | 0 | 0.0 | -0.16 | -115.53 | -1700.0 | 0.6 | -64.07 | -49.15 | 0.01 | -98.97 | -97.87 | 13.48 | -56.56 | -46.3 | 0.2 | -60.78 | -20.0 | 0.15 | -64.29 | 15.38 | 0.66 | 0.0 | 13.79 | 0 | 0 | 0 | 53.09 | -67.05 | -47.65 |
| 18Q4 (10) | 1.74 | 75.76 | 109.64 | -0.71 | 38.26 | 56.17 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1.03 | 743.75 | 230.38 | 1.67 | 103.66 | 73.96 | 0.97 | 385.29 | 246.97 | 31.04 | 94.95 | 68.78 | 0.51 | 410.0 | -12.07 | 0.42 | 320.0 | 5.0 | 0.66 | 3.12 | 17.86 | 0 | 0 | 0 | 161.11 | 20.43 | 86.35 |
| 18Q3 (9) | 0.99 | 54.69 | 182.86 | -1.15 | -57.53 | -33.72 | 0.28 | 660.0 | 200.0 | 0 | 0 | 0 | -0.16 | -77.78 | 68.63 | 0.82 | -5.75 | 41.38 | -0.34 | -342.86 | -21.43 | 15.92 | -10.87 | 31.5 | 0.1 | -16.67 | -47.37 | 0.1 | -67.74 | -41.18 | 0.64 | 4.92 | 14.29 | 0 | 0 | 0 | 133.78 | 92.31 | 179.03 |
| 18Q2 (8) | 0.64 | -11.11 | -41.28 | -0.73 | -2.82 | 7.59 | -0.05 | 92.86 | 83.33 | 0 | 100.0 | 0 | -0.09 | -1000.0 | -130.0 | 0.87 | -26.27 | 20.83 | 0.14 | -70.21 | 300.0 | 17.86 | -28.84 | 37.71 | 0.12 | -52.0 | -64.71 | 0.31 | 138.46 | 10.71 | 0.61 | 5.17 | 10.91 | 0 | 0 | 0 | 69.57 | -31.4 | -47.03 |
| 18Q1 (7) | 0.72 | -13.25 | 14.29 | -0.71 | 56.17 | -65.12 | -0.7 | -177.78 | 0 | -0.04 | 0 | 60.0 | 0.01 | 101.27 | -95.0 | 1.18 | 22.92 | 13.46 | 0.47 | 171.21 | 4800.0 | 25.11 | 36.52 | 31.57 | 0.25 | -56.9 | -26.47 | 0.13 | -67.5 | 550.0 | 0.58 | 3.57 | 7.41 | 0 | 0 | 0 | 101.41 | 17.29 | -9.86 |
| 17Q4 (6) | 0.83 | 137.14 | 16.9 | -1.62 | -88.37 | -576.47 | 0.9 | 421.43 | 200.0 | 0 | 0 | 0 | -0.79 | -54.9 | -175.24 | 0.96 | 65.52 | 52.38 | -0.66 | -135.71 | -650.0 | 18.39 | 51.88 | 53.84 | 0.58 | 205.26 | 41.46 | 0.4 | 135.29 | 5.26 | 0.56 | 0.0 | 5.66 | 0 | 0 | 0 | 86.46 | 80.33 | 10.81 |
| 17Q3 (5) | 0.35 | -67.89 | -16.67 | -0.86 | -8.86 | 6.52 | -0.28 | 6.67 | -55.56 | 0 | 0 | 0 | -0.51 | -270.0 | -2.0 | 0.58 | -19.44 | -27.5 | -0.28 | -300.0 | -115.38 | 12.11 | -6.66 | -17.06 | 0.19 | -44.12 | -63.46 | 0.17 | -39.29 | -68.52 | 0.56 | 1.82 | 9.8 | 0 | 0 | 0 | 47.95 | -63.49 | 19.86 |
| 17Q2 (4) | 1.09 | 73.02 | 0.0 | -0.79 | -83.72 | 0.0 | -0.3 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.3 | 50.0 | 0.0 | 0.72 | -30.77 | 0.0 | -0.07 | -600.0 | 0.0 | 12.97 | -32.02 | 0.0 | 0.34 | 0.0 | 0.0 | 0.28 | 1300.0 | 0.0 | 0.55 | 1.85 | 0.0 | 0 | 0 | 0.0 | 131.33 | 16.73 | 0.0 |
| 17Q1 (3) | 0.63 | -11.27 | 0.0 | -0.43 | -226.47 | 0.0 | 0 | -100.0 | 0.0 | -0.1 | 0 | 0.0 | 0.2 | -80.95 | 0.0 | 1.04 | 65.08 | 0.0 | -0.01 | -108.33 | 0.0 | 19.08 | 59.63 | 0.0 | 0.34 | -17.07 | 0.0 | 0.02 | -94.74 | 0.0 | 0.54 | 1.89 | 0.0 | 0 | 0 | 0.0 | 112.50 | 44.19 | 0.0 |
| 16Q4 (2) | 0.71 | 69.05 | 0.0 | 0.34 | 136.96 | 0.0 | 0.3 | 266.67 | 0.0 | 0 | 0 | 0.0 | 1.05 | 310.0 | 0.0 | 0.63 | -21.25 | 0.0 | 0.12 | 192.31 | 0.0 | 11.95 | -18.11 | 0.0 | 0.41 | -21.15 | 0.0 | 0.38 | -29.63 | 0.0 | 0.53 | 3.92 | 0.0 | 0 | 0 | 0.0 | 78.02 | 95.05 | 0.0 |
| 16Q3 (1) | 0.42 | 0.0 | 0.0 | -0.92 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 14.60 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 40.00 | 0.0 | 0.0 |
