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) | -7.8 | 0 | 6.58 | 0 | -2.44 | 0 | 12.5 | 0 | -1.22 | 0 | 1.3 | -50.94 | 1.02 | 0 | 38.81 | -42.3 | -5.52 | 0 | -18.33 | 0 | 1.21 | 0.83 | 0.14 | 16.67 | 0.00 | 0 |
| 2019 (9) | -10.64 | 0 | -1.51 | 0 | 6.6 | 172.73 | -12.14 | 0 | -12.15 | 0 | 2.65 | -51.64 | -0.4 | 0 | 67.26 | -55.08 | -7.22 | 0 | 2.95 | -26.43 | 1.2 | 81.82 | 0.12 | -29.41 | -249.18 | 0 |
| 2018 (8) | -11.54 | 0 | -7.38 | 0 | 2.42 | -86.62 | -12.04 | 0 | -18.92 | 0 | 5.48 | 61.65 | -0.2 | 0 | 149.73 | 239.2 | -6.61 | 0 | 4.01 | -15.58 | 0.66 | -1.49 | 0.17 | 54.55 | -238.43 | 0 |
| 2017 (7) | -11.88 | 0 | -9.01 | 0 | 18.09 | -37.06 | -8.57 | 0 | -20.89 | 0 | 3.39 | -18.12 | -2.26 | 0 | 44.14 | -68.76 | -1.74 | 0 | 4.75 | 88.49 | 0.67 | 71.79 | 0.11 | 57.14 | -214.83 | 0 |
| 2016 (6) | -15.1 | 0 | -9.64 | 0 | 28.74 | 73.03 | -11.04 | 0 | -24.74 | 0 | 4.14 | 150.91 | -2.34 | 0 | 141.30 | 406.96 | -5.78 | 0 | 2.52 | -87.65 | 0.39 | 30.0 | 0.07 | 40.0 | -506.71 | 0 |
| 2015 (5) | -23.24 | 0 | -8.69 | 0 | 16.61 | 147.17 | -30.3 | 0 | -31.93 | 0 | 1.65 | 36.36 | -0.16 | 0 | 27.87 | 312.55 | -3.77 | 0 | 20.4 | -61.6 | 0.3 | 57.89 | 0.05 | 0.0 | -112.00 | 0 |
| 2014 (4) | 13.11 | -69.28 | -8.41 | 0 | 6.72 | 0 | -49.64 | 0 | 4.7 | -79.93 | 1.21 | 49.38 | 11.38 | 0 | 6.76 | 111.52 | 9.57 | 7.65 | 53.12 | 112.4 | 0.19 | 18.75 | 0.05 | 400.0 | 24.57 | -85.51 |
| 2013 (3) | 42.68 | 0 | -19.26 | 0 | -21.79 | 0 | -27.26 | 0 | 23.42 | 0 | 0.81 | -82.16 | -33.93 | 0 | 3.19 | -97.31 | 8.89 | 459.12 | 25.01 | 1362.57 | 0.16 | -5.88 | 0.01 | -96.55 | 169.50 | 0 |
| 2012 (2) | -0.31 | 0 | -5.15 | 0 | 14.58 | 0 | 6.94 | 0 | -5.46 | 0 | 4.54 | 0 | -0.52 | 0 | 118.85 | 0 | 1.59 | 0 | 1.71 | 0 | 0.17 | 0 | 0.29 | 0 | -14.29 | 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) | -2.38 | -87.4 | -72.46 | 0.7 | 318.75 | -58.08 | 0.43 | -73.62 | 122.05 | 7.39 | 367.72 | 221.3 | -1.68 | -5.66 | -679.31 | -0.32 | -3300.0 | 8.57 | 1.29 | 175.44 | 326.32 | -47.76 | -3825.37 | 3.11 | -1.34 | 10.67 | -7.2 | -9.17 | -393.01 | -64.04 | 0.32 | 0.0 | 6.67 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (19) | -1.27 | 31.72 | 45.73 | -0.32 | -106.24 | 67.01 | 1.63 | 150.46 | -32.37 | 1.58 | -78.88 | 558.33 | -1.59 | -148.62 | 51.96 | 0.01 | 101.47 | -92.86 | -1.71 | 0 | -418.18 | 1.28 | 101.58 | -91.76 | -1.5 | 23.86 | -7.91 | -1.86 | 73.84 | 0.53 | 0.32 | 6.67 | 3.23 | 0.03 | 0.0 | -25.0 | 0.00 | 0 | 0 |
| 20Q4 (18) | -1.86 | 16.22 | 37.79 | 5.13 | 584.0 | 489.66 | -3.23 | -1109.38 | -251.64 | 7.48 | 201.61 | 248.41 | 3.27 | 322.45 | 254.25 | -0.68 | 0 | -150.37 | 0 | 100.0 | -100.0 | -80.95 | 0 | -160.56 | -1.97 | -116.48 | 18.26 | -7.11 | -88.59 | -513.37 | 0.3 | 0.0 | 0.0 | 0.03 | -25.0 | 0.0 | 0.00 | 0 | 100.0 |
| 20Q3 (17) | -2.22 | -60.87 | -8.82 | 0.75 | -55.09 | -52.23 | 0.32 | 116.41 | -52.24 | 2.48 | 7.83 | 235.52 | -1.47 | -606.9 | -212.77 | 0 | 100.0 | -100.0 | -0.27 | 52.63 | 34.15 | -0.00 | 100.0 | -100.0 | -0.91 | 27.2 | 43.83 | -3.77 | 32.56 | -1147.22 | 0.3 | 0.0 | -6.25 | 0.04 | 33.33 | 0.0 | 0.00 | 0 | 100.0 |
| 20Q2 (16) | -1.38 | 41.03 | 56.88 | 1.67 | 272.16 | 198.24 | -1.95 | -180.91 | -227.45 | 2.3 | 858.33 | 210.58 | 0.29 | 108.76 | 105.92 | -0.35 | -350.0 | -683.33 | -0.57 | -72.73 | 25.97 | -49.30 | -416.9 | -864.08 | -1.25 | 10.07 | 10.71 | -5.59 | -198.93 | -9416.67 | 0.3 | -3.23 | 11.11 | 0.03 | -25.0 | 200.0 | 0.00 | 0 | 100.0 |
| 20Q1 (15) | -2.34 | 21.74 | 3.31 | -0.97 | -211.49 | 56.89 | 2.41 | 13.15 | 5.7 | 0.24 | 104.76 | 107.52 | -3.31 | -56.13 | 29.12 | 0.14 | -89.63 | -83.91 | -0.33 | -164.71 | -222.22 | 15.56 | -88.36 | -83.55 | -1.39 | 42.32 | 21.91 | -1.87 | -208.72 | -328.05 | 0.31 | 3.33 | 0.0 | 0.04 | 33.33 | 0.0 | 0.00 | 100.0 | 100.0 |
| 19Q4 (14) | -2.99 | -46.57 | -37.79 | 0.87 | -44.59 | 235.94 | 2.13 | 217.91 | 136.67 | -5.04 | -175.41 | 13.7 | -2.12 | -351.06 | 24.56 | 1.35 | 255.26 | 55.17 | 0.51 | 224.39 | 628.57 | 133.66 | 279.89 | 22.91 | -2.41 | -48.77 | -12.62 | 1.72 | 377.78 | -47.08 | 0.3 | -6.25 | 87.5 | 0.03 | -25.0 | -25.0 | -145.85 | 48.52 | -131.89 |
| 19Q3 (13) | -2.04 | 36.25 | 15.35 | 1.57 | 192.35 | 142.09 | 0.67 | -56.21 | 165.69 | -1.83 | 12.02 | -195.16 | -0.47 | 90.41 | 92.35 | 0.38 | 533.33 | -89.27 | -0.41 | 46.75 | -510.0 | 35.19 | 445.37 | -91.45 | -1.62 | -15.71 | -31.71 | 0.36 | 500.0 | 150.7 | 0.32 | 18.52 | 88.24 | 0.04 | 300.0 | 0.0 | -283.33 | 69.9 | 0 |
| 19Q2 (12) | -3.2 | -32.23 | -7.38 | -1.7 | 24.44 | 18.27 | 1.53 | -32.89 | -75.79 | -2.08 | 34.8 | 62.32 | -4.9 | -4.93 | 3.16 | 0.06 | -93.1 | -88.46 | -0.77 | -385.19 | -54.0 | 6.45 | -93.18 | -84.0 | -1.4 | 21.35 | 11.95 | 0.06 | -92.68 | -95.2 | 0.27 | -12.9 | 58.82 | 0.01 | -75.0 | -75.0 | -941.18 | -355.03 | -361.11 |
| 19Q1 (11) | -2.42 | -11.52 | 39.2 | -2.25 | -251.56 | -144.57 | 2.28 | 153.33 | 160.48 | -3.19 | 45.38 | -16.42 | -4.67 | -66.19 | 4.69 | 0.87 | 0.0 | 278.26 | 0.27 | 285.71 | 228.57 | 94.57 | -13.04 | 187.81 | -1.78 | 16.82 | -7.23 | 0.82 | -74.77 | 272.73 | 0.31 | 93.75 | 82.35 | 0.04 | 0.0 | 0.0 | -206.84 | -228.84 | 77.65 |
| 18Q4 (10) | -2.17 | 9.96 | 8.44 | -0.64 | 82.84 | 78.31 | 0.9 | 188.24 | -79.55 | -5.84 | -841.94 | -9.57 | -2.81 | 54.23 | 47.18 | 0.87 | -75.42 | -25.0 | 0.07 | -30.0 | 103.61 | 108.75 | -73.58 | -41.88 | -2.14 | -73.98 | 5.73 | 3.25 | 557.75 | 31.58 | 0.16 | -5.88 | -5.88 | 0.04 | 0.0 | 0.0 | -62.90 | 0 | 28.87 |
| 18Q3 (9) | -2.41 | 19.13 | 7.31 | -3.73 | -79.33 | -71.1 | -1.02 | -116.14 | -119.81 | -0.62 | 88.77 | 54.07 | -6.14 | -21.34 | -28.45 | 3.54 | 580.77 | 622.45 | 0.1 | 120.0 | 111.24 | 411.63 | 921.15 | 513.24 | -1.23 | 22.64 | 15.17 | -0.71 | -156.8 | 16.47 | 0.17 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 18Q2 (8) | -2.98 | 25.13 | 19.68 | -2.08 | -126.09 | -23.08 | 6.32 | 267.64 | 449.17 | -5.52 | -101.46 | -406.42 | -5.06 | -3.27 | 6.3 | 0.52 | 126.09 | -7.14 | -0.5 | -138.1 | -181.97 | 40.31 | 22.68 | 242.64 | -1.59 | 4.22 | -165.43 | 1.25 | 468.18 | -55.99 | 0.17 | 0.0 | 0.0 | 0.04 | 0.0 | 100.0 | -204.11 | 77.95 | -66.7 |
| 18Q1 (7) | -3.98 | -67.93 | -23.99 | -0.92 | 68.81 | 57.99 | -3.77 | -185.68 | -136.39 | -2.74 | 48.59 | -291.43 | -4.9 | 7.89 | 9.26 | 0.23 | -80.17 | 76.92 | -0.21 | 89.18 | 80.73 | 32.86 | -82.44 | 299.34 | -1.66 | 26.87 | -277.27 | 0.22 | -91.09 | -24.14 | 0.17 | 0.0 | 6.25 | 0.04 | 0.0 | 300.0 | -925.58 | -946.65 | -32.64 |
| 17Q4 (6) | -2.37 | 8.85 | 71.82 | -2.95 | -35.32 | -24.47 | 4.4 | -14.56 | -61.27 | -5.33 | -294.81 | -89.01 | -5.32 | -11.3 | 50.65 | 1.16 | 136.73 | 792.31 | -1.94 | -117.98 | 27.88 | 187.10 | 178.74 | 1094.54 | -2.27 | -56.55 | -26.11 | 2.47 | 390.59 | 212.66 | 0.17 | 0.0 | 54.55 | 0.04 | 0.0 | 300.0 | -88.43 | 0 | 90.43 |
| 17Q3 (5) | -2.6 | 29.92 | 10.65 | -2.18 | -28.99 | 31.01 | 5.15 | 384.53 | 176.88 | -1.35 | -23.85 | -221.43 | -4.78 | 11.48 | 21.25 | 0.49 | -12.5 | -76.21 | -0.89 | -245.9 | -178.12 | 67.12 | 470.55 | -76.54 | -1.45 | -159.67 | -29.46 | -0.85 | -129.93 | 40.56 | 0.17 | 0.0 | 54.55 | 0.04 | 100.0 | 100.0 | 0.00 | 100.0 | 0 |
| 17Q2 (4) | -3.71 | -15.58 | 0.0 | -1.69 | 22.83 | 0.0 | -1.81 | -117.47 | 0.0 | -1.09 | -55.71 | 0.0 | -5.4 | 0.0 | 0.0 | 0.56 | 330.77 | 0.0 | 0.61 | 155.96 | 0.0 | 11.76 | 42.99 | 0.0 | 2.43 | 652.27 | 0.0 | 2.84 | 879.31 | 0.0 | 0.17 | 6.25 | 0.0 | 0.02 | 100.0 | 0.0 | -122.44 | 82.45 | 0.0 |
| 17Q1 (3) | -3.21 | 61.83 | 0.0 | -2.19 | 7.59 | 0.0 | 10.36 | -8.8 | 0.0 | -0.7 | 75.18 | 0.0 | -5.4 | 49.91 | 0.0 | 0.13 | 0.0 | 0.0 | -1.09 | 59.48 | 0.0 | 8.23 | -47.47 | 0.0 | -0.44 | 75.56 | 0.0 | 0.29 | -63.29 | 0.0 | 0.16 | 45.45 | 0.0 | 0.01 | 0.0 | 0.0 | -697.83 | 24.49 | 0.0 |
| 16Q4 (2) | -8.41 | -189.0 | 0.0 | -2.37 | 25.0 | 0.0 | 11.36 | 510.75 | 0.0 | -2.82 | -571.43 | 0.0 | -10.78 | -77.59 | 0.0 | 0.13 | -93.69 | 0.0 | -2.69 | -740.62 | 0.0 | 15.66 | -94.53 | 0.0 | -1.8 | -60.71 | 0.0 | 0.79 | 155.24 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | -924.18 | 0 | 0.0 |
| 16Q3 (1) | -2.91 | 0.0 | 0.0 | -3.16 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | -6.07 | 0.0 | 0.0 | 2.06 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 286.11 | 0.0 | 0.0 | -1.12 | 0.0 | 0.0 | -1.43 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
