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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2021 (10) | 4.18 | -80.21 | 0.27 | 0 | -2.24 | 0 | 0.4 | 0 | 4.45 | -77.55 | 0.38 | -2.56 | 0 | 0 | 0.43 | 14.02 | 5.0 | 49.25 | 3.06 | 24.39 | 4.98 | -10.27 | 0.09 | -10.0 | 51.41 | -80.26 |
| 2020 (9) | 21.12 | 309.3 | -1.3 | 0 | -11.3 | 0 | -0.06 | 0 | 19.82 | 329.0 | 0.39 | -20.41 | 0 | 0 | 0.38 | -9.44 | 3.35 | 11066.67 | 2.46 | 0 | 5.55 | -4.8 | 0.1 | -9.09 | 260.42 | 163.45 |
| 2019 (8) | 5.16 | -21.58 | -0.54 | 0 | -4.76 | 0 | -0.28 | 0 | 4.62 | -25.96 | 0.49 | 88.46 | 0 | 0 | 0.42 | 92.89 | 0.03 | 0 | -0.72 | 0 | 5.83 | 1519.44 | 0.11 | 10.0 | 98.85 | -96.39 |
| 2018 (7) | 6.58 | 0 | -0.34 | 0 | -5.82 | 0 | -0.27 | 0 | 6.24 | 0 | 0.26 | 4.0 | 0 | 0 | 0.22 | 3.13 | -0.02 | 0 | -0.22 | 0 | 0.36 | 0.0 | 0.1 | 233.33 | 2741.67 | 0 |
| 2017 (6) | -7.51 | 0 | -0.19 | 0 | 7.73 | 0 | 0.19 | 90.0 | -7.7 | 0 | 0.25 | 8.7 | 0 | 0 | 0.21 | 11.32 | 2.91 | -45.51 | 0.29 | -91.69 | 0.36 | -12.2 | 0.03 | 200.0 | -1104.41 | 0 |
| 2016 (5) | 12.76 | 0 | -0.4 | 0 | -7.7 | 0 | 0.1 | -81.13 | 12.36 | 0 | 0.23 | -57.41 | 0 | 0 | 0.19 | -59.31 | 5.34 | 62.31 | 3.49 | 96.07 | 0.41 | 7.89 | 0.01 | 0.0 | 326.34 | 0 |
| 2015 (4) | -2.5 | 0 | -0.78 | 0 | 2.93 | -73.51 | 0.53 | 70.97 | -3.28 | 0 | 0.54 | 20.0 | 0 | 0 | 0.46 | 10.81 | 3.29 | 16.25 | 1.78 | 9.2 | 0.38 | 22.58 | 0.01 | 0 | -115.21 | 0 |
| 2014 (3) | -11.53 | 0 | -0.44 | 0 | 11.06 | 0 | 0.31 | 0 | -11.97 | 0 | 0.45 | -38.36 | 0 | 0 | 0.42 | -39.79 | 2.83 | -6.6 | 1.63 | -6.32 | 0.31 | 14.81 | 0 | 0 | -594.33 | 0 |
| 2013 (2) | 8.94 | 0 | -0.83 | 0 | -8.97 | 0 | -0.15 | 0 | 8.11 | 6138.46 | 0.73 | 170.37 | 0 | 0 | 0.69 | 175.0 | 3.03 | 34.67 | 1.74 | 83.16 | 0.27 | -18.18 | 0 | 0 | 444.78 | 0 |
| 2012 (1) | -0.18 | 0 | 0.31 | 0 | 0.96 | 0 | 0.05 | 0 | 0.13 | 0 | 0.27 | 0 | 0.56 | 0 | 0.25 | 0 | 2.25 | 0 | 0.95 | 0 | 0.33 | 0 | 0 | 0 | -14.06 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 22Q1 (20) | 2.41 | -69.91 | 201.25 | -0.09 | -133.33 | -400.0 | -1.13 | 0.0 | 11.02 | -0.03 | -108.11 | -108.33 | 2.32 | -71.98 | 179.52 | 0.04 | -55.56 | 0.0 | 0 | 0 | 0 | 0.22 | -47.89 | 32.12 | 1.15 | -52.48 | 116.98 | 0.74 | -53.16 | 196.0 | 1.14 | 0.0 | -16.18 | 0.02 | 0.0 | 0.0 | 126.84 | -56.61 | 158.44 |
| 21Q4 (19) | 8.01 | 440.85 | 437.58 | 0.27 | 145.45 | 280.0 | -1.13 | -192.62 | 59.79 | 0.37 | 294.74 | 248.0 | 8.28 | 469.64 | 517.91 | 0.09 | 800.0 | -55.0 | 0 | 0 | 0 | 0.43 | 711.21 | -43.32 | 2.42 | 122.02 | 128.3 | 1.58 | 125.71 | 39.82 | 1.14 | 0.88 | -16.18 | 0.02 | 0.0 | 0.0 | 292.34 | 330.14 | 392.46 |
| 21Q3 (18) | -2.35 | -3.07 | -143.52 | 0.11 | 178.57 | 109.91 | 1.22 | 215.09 | 191.73 | -0.19 | -11.76 | -46.15 | -2.24 | 7.44 | -152.21 | 0.01 | -96.0 | -93.33 | 0 | 0 | 0 | 0.05 | -94.71 | -89.84 | 1.09 | 13.54 | -23.78 | 0.7 | 32.08 | -14.63 | 1.13 | -16.3 | -17.52 | 0.02 | 0.0 | 0.0 | -127.03 | -5.86 | -151.99 |
| 21Q2 (17) | -2.28 | -385.0 | -123.24 | -0.14 | -566.67 | -1500.0 | -1.06 | 16.54 | 66.13 | -0.17 | -147.22 | -133.33 | -2.42 | -391.57 | -124.64 | 0.25 | 525.0 | 2400.0 | 0 | 0 | 0 | 1.00 | 490.38 | 2350.82 | 0.96 | 81.13 | -30.43 | 0.53 | 112.0 | -52.68 | 1.35 | -0.74 | -4.26 | 0.02 | 0.0 | -33.33 | -120.00 | -344.5 | -131.31 |
| 21Q1 (16) | 0.8 | -46.31 | -81.86 | 0.03 | 120.0 | 175.0 | -1.27 | 54.8 | 68.49 | 0.36 | 244.0 | 300.0 | 0.83 | -38.06 | -81.01 | 0.04 | -80.0 | 0.0 | 0 | 0 | 0 | 0.17 | -77.65 | 0.85 | 0.53 | -50.0 | 201.92 | 0.25 | -77.88 | 141.67 | 1.36 | 0.0 | -4.23 | 0.02 | 0.0 | -33.33 | 49.08 | -17.32 | -90.54 |
| 20Q4 (15) | 1.49 | -72.41 | -69.28 | -0.15 | 86.49 | 0 | -2.81 | -111.28 | 33.73 | -0.25 | -92.31 | -108.33 | 1.34 | -68.76 | -72.37 | 0.2 | 33.33 | 900.0 | 0 | 0 | 0 | 0.76 | 45.45 | 989.35 | 1.06 | -25.87 | 507.69 | 1.13 | 37.8 | 442.42 | 1.36 | -0.73 | -14.47 | 0.02 | 0.0 | -33.33 | 59.36 | -75.71 | -84.21 |
| 20Q3 (14) | 5.4 | -44.95 | 553.78 | -1.11 | -11200.0 | -3600.0 | -1.33 | 57.51 | -207.26 | -0.13 | -125.49 | -218.18 | 4.29 | -56.31 | 451.64 | 0.15 | 1400.0 | 275.0 | 0 | 0 | 0 | 0.52 | 1176.75 | 283.1 | 1.43 | 3.62 | 694.44 | 0.82 | -26.79 | 920.0 | 1.37 | -2.84 | 3.01 | 0.02 | -33.33 | -33.33 | 244.34 | -36.24 | 358.72 |
| 20Q2 (13) | 9.81 | 122.45 | 724.37 | 0.01 | 125.0 | 105.56 | -3.13 | 22.33 | -219.39 | 0.51 | 383.33 | 1175.0 | 9.82 | 124.71 | 872.28 | 0.01 | -75.0 | -94.44 | 0 | 0 | 0 | 0.04 | -75.71 | -93.23 | 1.38 | 365.38 | 1020.0 | 1.12 | 286.67 | 373.17 | 1.41 | -0.7 | -4.08 | 0.03 | 0.0 | 0.0 | 383.20 | -26.14 | 251.0 |
| 20Q1 (12) | 4.41 | -9.07 | 1322.58 | -0.04 | 0 | 87.5 | -4.03 | 4.95 | -423.38 | -0.18 | -50.0 | 41.94 | 4.37 | -9.9 | 43800.0 | 0.04 | 100.0 | -84.0 | 0 | 0 | 0 | 0.17 | 141.47 | -80.02 | -0.52 | -100.0 | -300.0 | -0.6 | -81.82 | -600.0 | 1.42 | -10.69 | -2.07 | 0.03 | 0.0 | 0.0 | 518.82 | 38.0 | 2577.8 |
| 19Q4 (11) | 4.85 | 507.56 | 239.77 | 0 | 100.0 | 100.0 | -4.24 | -441.94 | -215.85 | -0.12 | -209.09 | -209.09 | 4.85 | 497.54 | 237.01 | 0.02 | -50.0 | -71.43 | 0 | 0 | 0 | 0.07 | -48.85 | -69.5 | -0.26 | -244.44 | -134.21 | -0.33 | -230.0 | -182.5 | 1.59 | 19.55 | 1666.67 | 0.03 | 0.0 | 0.0 | 375.97 | 498.08 | 156.34 |
| 19Q3 (10) | -1.19 | -200.0 | -140.07 | -0.03 | 83.33 | 82.35 | 1.24 | 226.53 | 137.13 | 0.11 | 175.0 | 222.22 | -1.22 | -220.79 | -143.57 | 0.04 | -77.78 | -60.0 | 0 | 0 | 0 | 0.14 | -77.42 | -59.71 | 0.18 | 220.0 | -5.26 | -0.1 | 75.61 | -166.67 | 1.33 | -9.52 | 1377.78 | 0.03 | 0.0 | 0.0 | -94.44 | -186.51 | -108.59 |
| 19Q2 (9) | 1.19 | 283.87 | -48.93 | -0.18 | 43.75 | -100.0 | -0.98 | -27.27 | 64.62 | 0.04 | 112.9 | 200.0 | 1.01 | 10200.0 | -54.91 | 0.18 | -28.0 | 157.14 | 0 | 0 | 0 | 0.60 | -28.36 | 158.52 | -0.15 | -157.69 | -139.47 | -0.41 | -441.67 | -270.83 | 1.47 | 1.38 | 1533.33 | 0.03 | 0.0 | 50.0 | 109.17 | 463.48 | -83.6 |
| 19Q1 (8) | 0.31 | 108.93 | -93.47 | -0.32 | -357.14 | -3100.0 | -0.77 | -121.04 | 77.15 | -0.31 | -381.82 | -933.33 | -0.01 | 99.72 | -100.21 | 0.25 | 257.14 | 1150.0 | 0 | 0 | 0 | 0.84 | 268.59 | 1169.83 | 0.26 | -65.79 | 119.26 | 0.12 | -70.0 | 111.76 | 1.45 | 1511.11 | 1511.11 | 0.03 | 0.0 | 50.0 | 19.38 | 102.9 | 0 |
| 18Q4 (7) | -3.47 | -216.84 | -1608.7 | -0.07 | 58.82 | -133.33 | 3.66 | 209.58 | 832.0 | 0.11 | 222.22 | -42.11 | -3.54 | -226.43 | -1870.0 | 0.07 | -30.0 | 75.0 | 0 | 0 | 0 | 0.23 | -32.43 | 80.84 | 0.76 | 300.0 | -2.56 | 0.4 | 166.67 | 133.06 | 0.09 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | -667.31 | -160.66 | 0 |
| 18Q3 (6) | 2.97 | 27.47 | 148.69 | -0.17 | -88.89 | -142.86 | -3.34 | -20.58 | -171.52 | -0.09 | -125.0 | -280.0 | 2.8 | 25.0 | 145.38 | 0.1 | 42.86 | 25.0 | 0 | 0 | 0 | 0.34 | 44.89 | 20.26 | 0.19 | -50.0 | -20.83 | 0.15 | -37.5 | 0.0 | 0.09 | 0.0 | 0.0 | 0.03 | 50.0 | 0 | 1100.00 | 65.24 | 143.28 |
| 18Q2 (5) | 2.33 | -50.95 | 212.56 | -0.09 | -800.0 | 10.0 | -2.77 | 17.8 | -217.37 | -0.04 | -33.33 | -200.0 | 2.24 | -52.74 | 203.23 | 0.07 | 250.0 | -30.0 | 0 | 0 | 0 | 0.23 | 251.87 | -33.11 | 0.38 | 128.15 | -43.28 | 0.24 | 123.53 | -52.94 | 0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | 665.71 | 0 | 292.96 |
| 18Q1 (4) | 4.75 | 1965.22 | 0.0 | -0.01 | 66.67 | 0.0 | -3.37 | -574.0 | 0.0 | -0.03 | -115.79 | 0.0 | 4.74 | 2270.0 | 0.0 | 0.02 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.07 | -47.51 | 0.0 | -1.35 | -273.08 | 0.0 | -1.02 | 15.7 | 0.0 | 0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 17Q4 (3) | 0.23 | 103.77 | 0.0 | -0.03 | 57.14 | 0.0 | -0.5 | -110.71 | 0.0 | 0.19 | 280.0 | 0.0 | 0.2 | 103.24 | 0.0 | 0.04 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.13 | -55.06 | 0.0 | 0.78 | 225.0 | 0.0 | -1.21 | -906.67 | 0.0 | 0.09 | 0.0 | 0.0 | 0.02 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 17Q3 (2) | -6.1 | -194.69 | 0.0 | -0.07 | 30.0 | 0.0 | 4.67 | 97.88 | 0.0 | 0.05 | 25.0 | 0.0 | -6.17 | -184.33 | 0.0 | 0.08 | -20.0 | 0.0 | 0 | 0 | 0.0 | 0.28 | -19.41 | 0.0 | 0.24 | -64.18 | 0.0 | 0.15 | -70.59 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | -2541.67 | -636.71 | 0.0 |
| 17Q2 (1) | -2.07 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 2.36 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -2.17 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -345.00 | 0.0 | 0.0 |
