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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2018 (10) | 2.9 | -40.33 | -1.21 | 0 | -2.89 | 0 | -0.94 | 0 | 1.69 | -76.85 | 1.39 | -42.56 | 0.16 | -65.96 | 2.69 | -36.22 | 2.28 | 0 | 0.75 | 0 | 2.96 | -50.0 | 0.14 | 40.0 | 75.32 | 0 |
| 2017 (9) | 4.86 | 282.68 | 2.44 | 0 | -9.33 | 0 | 1.83 | 25.34 | 7.3 | 0 | 2.42 | -82.84 | 0.47 | 2250.0 | 4.22 | -75.98 | -12.01 | 0 | -18.41 | 0 | 5.92 | -7.5 | 0.1 | -16.67 | 0.00 | 0 |
| 2016 (8) | 1.27 | 0 | -10.8 | 0 | 8.78 | 184.14 | 1.46 | 0 | -9.53 | 0 | 14.1 | 37.7 | 0.02 | 0 | 17.55 | 43.81 | -1.56 | 0 | -4.53 | 0 | 6.4 | 14.9 | 0.12 | -20.0 | 63.82 | 0 |
| 2015 (7) | -4.14 | 0 | -3.27 | 0 | 3.09 | -71.26 | -2.08 | 0 | -7.41 | 0 | 10.24 | -51.95 | -0.47 | 0 | 12.21 | -48.29 | 1.24 | -80.56 | 1.99 | -48.58 | 5.57 | 42.09 | 0.15 | -31.82 | -53.70 | 0 |
| 2014 (6) | 10.13 | 3.16 | -18.22 | 0 | 10.75 | 0 | -0.91 | 0 | -8.09 | 0 | 21.31 | 232.97 | -0.04 | 0 | 23.60 | 161.97 | 6.38 | 190.0 | 3.87 | 86.96 | 3.92 | 2.08 | 0.22 | 15.79 | 126.47 | -21.44 |
| 2013 (5) | 9.82 | 0 | -8.52 | 0 | -0.4 | 0 | 2.0 | 0 | 1.3 | 0 | 6.4 | 0 | -3.18 | 0 | 9.01 | 0 | 2.2 | 0 | 2.07 | 0 | 3.84 | 0 | 0.19 | 0 | 160.98 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 19Q3 (20) | -0.17 | 63.04 | -136.17 | -0.94 | -256.67 | -123.81 | 0.05 | 126.32 | -93.67 | -0.55 | 23.61 | 39.56 | -1.11 | -892.86 | -2320.0 | 0.48 | 300.0 | -14.29 | 0.04 | 0.0 | 0.0 | 4.72 | 351.97 | 1.66 | 0.09 | -57.14 | -80.43 | -0.18 | 92.56 | -280.0 | 0.74 | 2.78 | 7.25 | 0.03 | 0.0 | 0.0 | -28.81 | 0 | -150.27 |
| 19Q2 (19) | -0.46 | -128.93 | -122.66 | 0.6 | 400.0 | 1100.0 | -0.19 | 89.67 | 94.21 | -0.72 | -260.0 | -105.71 | 0.14 | -91.81 | -92.89 | 0.12 | -33.33 | -20.0 | 0.04 | 0.0 | 0.0 | 1.05 | -30.72 | -2.23 | 0.21 | -56.25 | -75.58 | -2.42 | -6150.0 | -510.17 | 0.72 | 0.0 | -1.37 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 19Q1 (18) | 1.59 | 194.44 | 1235.71 | 0.12 | 126.09 | 144.44 | -1.84 | -162.86 | -713.33 | -0.2 | -766.67 | -166.67 | 1.71 | 2037.5 | 517.07 | 0.18 | -55.0 | -37.93 | 0.04 | 0.0 | 0.0 | 1.51 | -53.34 | -31.17 | 0.48 | 166.67 | -39.24 | 0.04 | 114.29 | -88.57 | 0.72 | -2.7 | -10.0 | 0.03 | 0.0 | -25.0 | 201.27 | 82.63 | 1810.76 |
| 18Q4 (17) | 0.54 | 14.89 | -68.6 | -0.46 | -9.52 | -116.25 | -0.7 | -188.61 | 82.89 | 0.03 | 103.3 | -94.12 | 0.08 | 60.0 | -98.24 | 0.4 | -28.57 | 266.67 | 0.04 | 0.0 | -76.47 | 3.23 | -30.42 | 298.06 | 0.18 | -60.87 | 101.56 | -0.28 | -380.0 | 98.21 | 0.74 | 7.25 | -45.19 | 0.03 | 0.0 | 50.0 | 110.20 | 92.27 | 0 |
| 18Q3 (16) | 0.47 | -76.85 | -77.93 | -0.42 | -600.0 | -176.36 | 0.79 | 124.09 | 319.44 | -0.91 | -160.0 | -168.42 | 0.05 | -97.46 | -98.13 | 0.56 | 273.33 | 12.0 | 0.04 | 0.0 | -50.0 | 4.65 | 334.68 | 30.87 | 0.46 | -46.51 | 1433.33 | 0.1 | -83.05 | 108.47 | 0.69 | -5.48 | -55.19 | 0.03 | 0.0 | 50.0 | 57.32 | -61.88 | -89.77 |
| 18Q2 (15) | 2.03 | 1550.0 | 63.71 | -0.06 | 77.78 | 96.3 | -3.28 | -1193.33 | -62.38 | -0.35 | -216.67 | 77.99 | 1.97 | 580.49 | 618.42 | 0.15 | -48.28 | -89.13 | 0.04 | 0.0 | -66.67 | 1.07 | -51.23 | -90.04 | 0.86 | 8.86 | 0 | 0.59 | 68.57 | 883.33 | 0.73 | -8.75 | -51.66 | 0.03 | -25.0 | 50.0 | 150.37 | 1378.15 | 92.81 |
| 18Q1 (14) | -0.14 | -108.14 | 36.36 | -0.27 | -109.54 | -139.71 | 0.3 | 107.33 | 110.53 | 0.3 | -41.18 | -79.31 | -0.41 | -109.01 | -189.13 | 0.29 | 220.83 | -62.82 | 0.04 | -76.47 | -55.56 | 2.19 | 234.26 | -55.77 | 0.79 | 106.83 | 325.71 | 0.35 | 102.23 | 121.34 | 0.8 | -40.74 | -47.37 | 0.04 | 100.0 | 33.33 | -11.76 | 0 | 0 |
| 17Q4 (13) | 1.72 | -19.25 | -47.24 | 2.83 | 414.55 | 138.87 | -4.09 | -1036.11 | -162.25 | 0.51 | -61.65 | -51.43 | 4.55 | 69.78 | 213.18 | -0.24 | -148.0 | -102.8 | 0.17 | 112.5 | 54.55 | -1.63 | -145.98 | -103.27 | -11.56 | -38633.33 | -220.22 | -15.66 | -1227.12 | -217.65 | 1.35 | -12.34 | -17.18 | 0.02 | 0.0 | 166.67 | 0.00 | -100.0 | 0 |
| 17Q3 (12) | 2.13 | 71.77 | 2942.86 | 0.55 | 133.95 | 125.46 | -0.36 | 82.18 | 26.53 | 1.33 | 183.65 | 10.83 | 2.68 | 805.26 | 228.23 | 0.5 | -63.77 | -88.91 | 0.08 | -33.33 | 366.67 | 3.55 | -66.91 | -82.74 | 0.03 | 0 | -97.35 | -1.18 | -2066.67 | -1785.71 | 1.54 | 1.99 | -1.28 | 0.02 | 0.0 | -66.67 | 560.53 | 618.74 | 13432.71 |
| 17Q2 (11) | 1.24 | 663.64 | 122.22 | -1.62 | -338.24 | -3340.0 | -2.02 | 29.12 | -154.16 | -1.59 | -209.66 | -287.06 | -0.38 | -182.61 | 93.13 | 1.38 | 76.92 | 1825.0 | 0.12 | 33.33 | 152.17 | 10.73 | 116.55 | 2954.43 | 0 | 100.0 | -100.0 | 0.06 | 103.66 | -80.0 | 1.51 | -0.66 | -5.03 | 0.02 | -33.33 | -66.67 | 77.99 | 0 | 127.25 |
| 17Q1 (10) | -0.22 | -106.75 | -106.25 | 0.68 | 109.34 | 148.23 | -2.85 | -143.38 | 0 | 1.45 | 38.1 | 143.28 | 0.46 | 111.44 | -78.2 | 0.78 | -90.89 | 0 | 0.09 | -18.18 | 133.33 | 4.96 | -90.08 | 0 | -0.35 | 90.3 | 0 | -1.64 | 66.73 | 0 | 1.52 | -6.75 | -6.75 | 0.03 | 200.0 | -25.0 | 0.00 | 0 | -100.0 |
| 16Q4 (9) | 3.26 | 4557.14 | 98.78 | -7.28 | -237.04 | -306.7 | 6.57 | 1440.82 | 0 | 1.05 | -12.5 | 38.16 | -4.02 | -92.34 | -2580.0 | 8.56 | 89.8 | 0 | 0.11 | 466.67 | -81.67 | 49.97 | 142.87 | 0 | -3.61 | -419.47 | 0 | -4.93 | -7142.86 | 0 | 1.63 | 4.49 | -15.54 | -0.03 | -150.0 | -175.0 | 0.00 | -100.0 | -100.0 |
| 16Q3 (8) | 0.07 | 101.25 | 102.22 | -2.16 | -4420.0 | 26.53 | -0.49 | -113.14 | 0 | 1.2 | 41.18 | -51.42 | -2.09 | 62.21 | 65.74 | 4.51 | 5737.5 | 0 | -0.03 | 86.96 | -115.79 | 20.57 | 5572.9 | 0 | 1.13 | 222.86 | 0 | 0.07 | -76.67 | 0 | 1.56 | -1.89 | 20.93 | 0.06 | 0.0 | 200.0 | 4.14 | 101.45 | 101.72 |
| 16Q2 (7) | -5.58 | -258.52 | 25.3 | 0.05 | 103.55 | -98.29 | 3.73 | 0 | 0 | 0.85 | 125.37 | 118.97 | -5.53 | -362.09 | -21.54 | -0.08 | 0 | 0 | -0.23 | 14.81 | -330.0 | -0.38 | 0 | 0 | 0.35 | 0 | 0 | 0.3 | 0 | 0 | 1.59 | -2.45 | 0 | 0.06 | 50.0 | 0 | -286.15 | -235.76 | 0 |
| 16Q1 (6) | 3.52 | 114.63 | -23.64 | -1.41 | 21.23 | -16.53 | 0 | 0 | 0 | -3.35 | -540.79 | -280.68 | 2.11 | 1506.67 | -37.94 | 0 | 0 | 0 | -0.27 | -145.0 | -437.5 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.63 | -15.54 | 0 | 0.04 | 0.0 | 0 | 210.78 | 153.19 | 0 |
| 15Q4 (5) | 1.64 | 151.9 | -62.47 | -1.79 | 39.12 | 64.13 | 0 | 0 | 0 | 0.76 | -69.23 | 197.44 | -0.15 | 97.54 | 75.81 | 0 | 0 | 0 | 0.6 | 215.79 | 650.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.93 | 49.61 | 0 | 0.04 | 100.0 | 0 | 83.25 | 134.51 | 0 |
| 15Q3 (4) | -3.16 | 57.7 | 0.0 | -2.94 | -200.68 | 0.0 | 0 | 0 | 0.0 | 2.47 | 155.13 | 0.0 | -6.1 | -34.07 | 0.0 | 0 | 0 | 0.0 | 0.19 | 90.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.29 | 0 | 0.0 | 0.02 | 0 | 0.0 | -241.22 | 0 | 0.0 |
| 15Q2 (3) | -7.47 | -262.04 | 0.0 | 2.92 | 341.32 | 0.0 | 0 | 0 | 0.0 | -4.48 | -409.09 | 0.0 | -4.55 | -233.82 | 0.0 | 0 | 0 | 0.0 | 0.1 | 25.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 15Q1 (2) | 4.61 | 5.49 | 0.0 | -1.21 | 75.75 | 0.0 | 0 | 0 | 0.0 | -0.88 | -12.82 | 0.0 | 3.4 | 648.39 | 0.0 | 0 | 0 | 0.0 | 0.08 | 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 | 0.00 | 0 | 0.0 |
| 14Q4 (1) | 4.37 | 0.0 | 0.0 | -4.99 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.78 | 0.0 | 0.0 | -0.62 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.08 | 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 |
