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) | 3.85 | 57.14 | -1.98 | 0 | -1.23 | 0 | 0.12 | 300.0 | 1.87 | 201.61 | 1.77 | 4.73 | -0.02 | 0 | 6.07 | 4.52 | 2.54 | 19.25 | 2.53 | 79.43 | 1.8 | 11.11 | 0.05 | 66.67 | 87.90 | 9.78 |
| 2019 (9) | 2.45 | 68.97 | -1.83 | 0 | -0.4 | 0 | 0.03 | 0.0 | 0.62 | 0 | 1.69 | -57.32 | -0.04 | 0 | 5.81 | -61.61 | 2.13 | -1.39 | 1.41 | -14.55 | 1.62 | 3.18 | 0.03 | 50.0 | 80.07 | 78.9 |
| 2018 (8) | 1.45 | 237.21 | -3.96 | 0 | 4.06 | 0 | 0.03 | 0.0 | -2.51 | 0 | 3.96 | 141.46 | -0.03 | 0 | 15.13 | 129.84 | 2.16 | -8.09 | 1.65 | -5.17 | 1.57 | 8.28 | 0.02 | 100.0 | 44.75 | 233.05 |
| 2017 (7) | 0.43 | 0 | -1.25 | 0 | -0.5 | 0 | 0.03 | 50.0 | -0.82 | 0 | 1.64 | 86.36 | -0.06 | 0 | 6.58 | 66.24 | 2.35 | 19.29 | 1.74 | 58.18 | 1.45 | -13.17 | 0.01 | 0.0 | 13.44 | 0 |
| 2016 (6) | -1.11 | 0 | -0.23 | 0 | 1.49 | 0 | 0.02 | -50.0 | -1.34 | 0 | 0.88 | -7.37 | -0.11 | 0 | 3.96 | -16.16 | 1.97 | -1.01 | 1.1 | -11.29 | 1.67 | -0.6 | 0.01 | 0.0 | -39.93 | 0 |
| 2015 (5) | 5.67 | 157.73 | 1.71 | 0 | -9.19 | 0 | 0.04 | 33.33 | 7.38 | 0 | 0.95 | -29.1 | -0.07 | 0 | 4.72 | -29.46 | 1.99 | -32.31 | 1.24 | -46.78 | 1.68 | 12.0 | 0.01 | 0.0 | 193.52 | 237.77 |
| 2014 (4) | 2.2 | -26.42 | -2.85 | 0 | 2.28 | 7.04 | 0.03 | 0 | -0.65 | 0 | 1.34 | -47.45 | -0.05 | 0 | 6.70 | -59.11 | 2.94 | 31.25 | 2.33 | 6.88 | 1.5 | 48.51 | 0.01 | 0.0 | 57.29 | -38.68 |
| 2013 (3) | 2.99 | 0 | -4.24 | 0 | 2.13 | 0 | 0 | 0 | -1.25 | 0 | 2.55 | 0 | -0.06 | 0 | 16.38 | 0 | 2.24 | 0 | 2.18 | 0 | 1.01 | 0 | 0.01 | 0 | 93.44 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q3 (20) | 1.9 | 206.45 | 10.47 | -0.6 | 18.92 | -36.36 | 0.89 | 207.23 | 178.07 | 0 | -100.0 | -100.0 | 1.3 | 1183.33 | 1.56 | 0.62 | -1.59 | 44.19 | 0 | 0 | 100.0 | 9.20 | -2.17 | 90.61 | 0.21 | -51.16 | -76.14 | 0.23 | -39.47 | -77.23 | 0.48 | -4.0 | 4.35 | 0.02 | 0.0 | 100.0 | 260.27 | 277.82 | 123.96 |
| 21Q2 (19) | 0.62 | -49.59 | -39.81 | -0.74 | -42.31 | -57.45 | -0.83 | -168.6 | 41.13 | 0.1 | 266.67 | 25.0 | -0.12 | -116.9 | -121.43 | 0.63 | 5.0 | 50.0 | 0 | 0 | 100.0 | 9.40 | 17.85 | 52.24 | 0.43 | -54.74 | 22.86 | 0.38 | -51.28 | 26.67 | 0.5 | 0.0 | 16.28 | 0.02 | 0.0 | 100.0 | 68.89 | -27.19 | -50.51 |
| 21Q1 (18) | 1.23 | 132.08 | 115.79 | -0.52 | -79.31 | 32.47 | 1.21 | 12200.0 | -9.02 | -0.06 | -400.0 | 0 | 0.71 | 195.83 | 455.0 | 0.6 | 300.0 | -20.0 | 0 | 0 | 100.0 | 7.98 | 310.11 | -38.94 | 0.95 | 20.25 | 82.69 | 0.78 | -15.22 | 160.0 | 0.5 | 6.38 | 13.64 | 0.02 | 0.0 | 100.0 | 94.62 | 151.71 | 24.49 |
| 20Q4 (17) | 0.53 | -69.19 | 194.44 | -0.29 | 34.09 | 56.06 | -0.01 | 99.12 | 98.7 | 0.02 | 100.0 | 0 | 0.24 | -81.25 | 150.0 | 0.15 | -65.12 | -77.27 | 0 | 100.0 | 100.0 | 1.95 | -59.69 | -77.45 | 0.79 | -10.23 | 51.92 | 0.92 | -8.91 | 170.59 | 0.47 | 2.17 | 11.9 | 0.02 | 100.0 | 100.0 | 37.59 | -67.66 | 60.8 |
| 20Q3 (16) | 1.72 | 66.99 | 621.21 | -0.44 | 6.38 | -62.96 | -1.14 | 19.15 | -42.5 | 0.01 | -87.5 | 120.0 | 1.28 | 128.57 | 313.33 | 0.43 | 2.38 | 86.96 | -0.01 | 0.0 | 75.0 | 4.83 | -21.86 | 76.26 | 0.88 | 151.43 | 17.33 | 1.01 | 236.67 | 236.67 | 0.46 | 6.98 | 4.55 | 0.01 | 0.0 | 0.0 | 116.22 | -16.5 | 364.13 |
| 20Q2 (15) | 1.03 | 80.7 | -3.74 | -0.47 | 38.96 | -14.63 | -1.41 | -206.02 | -622.22 | 0.08 | 0 | 0 | 0.56 | 380.0 | -15.15 | 0.42 | -44.0 | 35.48 | -0.01 | 50.0 | -200.0 | 6.18 | -52.73 | 50.43 | 0.35 | -32.69 | -49.28 | 0.3 | 0.0 | -31.82 | 0.43 | -2.27 | 13.16 | 0.01 | 0.0 | 0.0 | 139.19 | 83.14 | 7.97 |
| 20Q1 (14) | 0.57 | 216.67 | -62.75 | -0.77 | -16.67 | -57.14 | 1.33 | 272.73 | 49.44 | 0 | 0 | -100.0 | -0.2 | 58.33 | -119.23 | 0.75 | 13.64 | 50.0 | -0.02 | -100.0 | -300.0 | 13.07 | 51.45 | 43.73 | 0.52 | 0.0 | 188.89 | 0.3 | -11.76 | -9.09 | 0.44 | 4.76 | 15.79 | 0.01 | 0.0 | 0 | 76.00 | 225.11 | -64.73 |
| 19Q4 (13) | 0.18 | 154.55 | 119.15 | -0.66 | -144.44 | 46.77 | -0.77 | 3.75 | -126.64 | 0 | 100.0 | 0 | -0.48 | 20.0 | 77.98 | 0.66 | 186.96 | -47.2 | -0.01 | 75.0 | -200.0 | 8.63 | 215.09 | -57.14 | 0.52 | -30.67 | 36.84 | 0.34 | 13.33 | -12.82 | 0.42 | -4.55 | 7.69 | 0.01 | 0.0 | 0 | 23.38 | 153.13 | 119.4 |
| 19Q3 (12) | -0.33 | -130.84 | 5.71 | -0.27 | 34.15 | 83.02 | -0.8 | -396.3 | -286.05 | -0.05 | 0 | -400.0 | -0.6 | -190.91 | 69.07 | 0.23 | -25.81 | -84.77 | -0.04 | -500.0 | 33.33 | 2.74 | -33.31 | -85.69 | 0.75 | 8.7 | -12.79 | 0.3 | -31.82 | -33.33 | 0.44 | 15.79 | 7.32 | 0.01 | 0.0 | 0 | -44.00 | -134.13 | -8.11 |
| 19Q2 (11) | 1.07 | -30.07 | -40.22 | -0.41 | 16.33 | 21.15 | 0.27 | -69.66 | 258.82 | 0 | -100.0 | -100.0 | 0.66 | -36.54 | -48.03 | 0.31 | -38.0 | -50.79 | 0.01 | 0.0 | 0.0 | 4.11 | -54.83 | -56.59 | 0.69 | 283.33 | 38.0 | 0.44 | 33.33 | 25.71 | 0.38 | 0.0 | -5.0 | 0.01 | 0 | 0 | 128.92 | -40.18 | -45.99 |
| 19Q1 (10) | 1.53 | 262.77 | 61.05 | -0.49 | 60.48 | 19.67 | 0.89 | -69.2 | -2.2 | 0.08 | 0 | 700.0 | 1.04 | 147.71 | 205.88 | 0.5 | -60.0 | -12.28 | 0.01 | 0.0 | 0 | 9.09 | -54.84 | -13.56 | 0.18 | -52.63 | -57.14 | 0.33 | -15.38 | -28.26 | 0.38 | -2.56 | 0.0 | 0 | 0 | 0 | 215.49 | 278.81 | 90.54 |
| 18Q4 (9) | -0.94 | -168.57 | 0 | -1.24 | 22.01 | 0 | 2.89 | 572.09 | 0 | 0 | 100.0 | 0 | -2.18 | -12.37 | 0 | 1.25 | -17.22 | 0 | 0.01 | 116.67 | 0 | 20.13 | 5.18 | 0 | 0.38 | -55.81 | 0 | 0.39 | -13.33 | 0 | 0.39 | -4.88 | 0 | 0 | 0 | 0 | -120.51 | -196.12 | 0 |
| 18Q3 (8) | -0.35 | -119.55 | 0 | -1.59 | -205.77 | 0 | 0.43 | 352.94 | 0 | -0.01 | -133.33 | 0 | -1.94 | -252.76 | 0 | 1.51 | 139.68 | 0 | -0.06 | -700.0 | 0 | 19.14 | 102.32 | 0 | 0.86 | 72.0 | 0 | 0.45 | 28.57 | 0 | 0.41 | 2.5 | 0 | 0 | 0 | 0 | -40.70 | -117.05 | 0 |
| 18Q2 (7) | 1.79 | 88.42 | 0 | -0.52 | 14.75 | 0 | -0.17 | -118.68 | 0 | 0.03 | 200.0 | 0 | 1.27 | 273.53 | 0 | 0.63 | 10.53 | 0 | 0.01 | 0 | 0 | 9.46 | -10.05 | 0 | 0.5 | 19.05 | 0 | 0.35 | -23.91 | 0 | 0.4 | 5.26 | 0 | 0 | 0 | 0 | 238.67 | 111.03 | 0 |
| 18Q1 (6) | 0.95 | 0 | 0 | -0.61 | 0 | 0 | 0.91 | 0 | 0 | 0.01 | 0 | 0 | 0.34 | 0 | 0 | 0.57 | 0 | 0 | 0 | 0 | 0 | 10.52 | 0 | 0 | 0.42 | 0 | 0 | 0.46 | 0 | 0 | 0.38 | 0 | 0 | 0 | 0 | 0 | 113.10 | 0 | 0 |
