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) | -8.75 | 0 | -0.35 | 0 | 12.28 | 65.05 | -0.05 | 0 | -9.1 | 0 | 0.33 | -41.07 | 0 | 0 | 32.35 | 20.75 | -10.11 | 0 | -9.82 | 0 | 0.53 | -18.46 | 0.03 | -57.14 | 0.00 | 0 |
| 2019 (9) | -7.78 | 0 | 2.52 | 0 | 7.44 | -18.42 | -0.09 | 0 | -5.26 | 0 | 0.56 | -16.42 | 0 | 0 | 26.79 | -75.21 | -8.18 | 0 | -8.08 | 0 | 0.65 | 66.67 | 0.07 | -12.5 | 0.00 | 0 |
| 2018 (8) | -6.86 | 0 | -3.69 | 0 | 9.12 | 22700.0 | 0 | 0 | -10.55 | 0 | 0.67 | 272.22 | 0 | 0 | 108.06 | 200.18 | -9.18 | 0 | -9.02 | 0 | 0.39 | -7.14 | 0.08 | -27.27 | 0.00 | 0 |
| 2017 (7) | -8.19 | 0 | -0.29 | 0 | 0.04 | -89.47 | 0 | 0 | -8.48 | 0 | 0.18 | -14.29 | 0 | 0 | 36.00 | -28.0 | -8.98 | 0 | -8.74 | 0 | 0.42 | -34.38 | 0.11 | -8.33 | 0.00 | 0 |
| 2016 (6) | -6.08 | 0 | -0.16 | 0 | 0.38 | 5.56 | -0.04 | 0 | -6.24 | 0 | 0.21 | -73.42 | 0 | 0 | 50.00 | -62.03 | -8.37 | 0 | -8.24 | 0 | 0.64 | 23.08 | 0.12 | 33.33 | 0.00 | 0 |
| 2015 (5) | -5.31 | 0 | -0.81 | 0 | 0.36 | -29.41 | -0.06 | 0 | -6.12 | 0 | 0.79 | 58.0 | 0.06 | 0 | 131.67 | 152.8 | -7.13 | 0 | -6.76 | 0 | 0.52 | 18.18 | 0.09 | 28.57 | 0.00 | 0 |
| 2014 (4) | -4.67 | 0 | -0.65 | 0 | 0.51 | -98.29 | -0.03 | 0 | -5.32 | 0 | 0.5 | -29.58 | -0.05 | 0 | 52.08 | 16.64 | -6.72 | 0 | -6.33 | 0 | 0.44 | 83.33 | 0.07 | 16.67 | 0.00 | 0 |
| 2013 (3) | -3.6 | 0 | -0.87 | 0 | 29.76 | 0 | -0.1 | 0 | -4.47 | 0 | 0.71 | 0 | -0.16 | 0 | 44.65 | 0 | -4.1 | 0 | -4.01 | 0 | 0.24 | 0 | 0.06 | 0 | 0.00 | 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) | -3.44 | -69.46 | -37.6 | -0.08 | 73.33 | 0.0 | -0.19 | 5.0 | -102.34 | -0.14 | -333.33 | -300.0 | -3.52 | -51.07 | -36.43 | 0.09 | -70.0 | 50.0 | 0 | 0 | 0 | 5.62 | -92.88 | -88.75 | -0.92 | 57.41 | 64.2 | -0.55 | 72.64 | 77.27 | 0.13 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q1 (19) | -2.03 | 0.49 | 26.98 | -0.3 | -650.0 | -650.0 | -0.2 | -103.79 | 66.67 | 0.06 | 146.15 | 0 | -2.33 | -12.02 | 17.38 | 0.3 | 900.0 | 650.0 | 0 | 0 | 0 | 78.95 | 215.79 | 136.84 | -2.16 | 27.52 | -1.41 | -2.01 | 30.93 | 6.51 | 0.13 | 0.0 | -13.33 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 20Q4 (18) | -2.04 | -42.66 | 3.32 | -0.04 | 80.0 | 63.64 | 5.28 | 1135.29 | 115.51 | -0.13 | -1400.0 | -44.44 | -2.08 | -27.61 | 6.31 | 0.03 | -85.0 | -76.92 | 0 | 0 | 0 | 25.00 | -17.5 | -76.92 | -2.98 | -22.13 | -4.93 | -2.91 | -24.36 | -5.43 | 0.13 | 8.33 | -13.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (17) | -1.43 | 42.8 | 20.56 | -0.2 | -150.0 | -1900.0 | -0.51 | -106.29 | -110.14 | 0.01 | -85.71 | 0 | -1.63 | 36.82 | 9.94 | 0.2 | 233.33 | 0 | 0 | 0 | 0 | 30.30 | -39.39 | 0 | -2.44 | 5.06 | -36.31 | -2.34 | 3.31 | -31.46 | 0.12 | -7.69 | -20.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 20Q2 (16) | -2.5 | 10.07 | 10.07 | -0.08 | -100.0 | 33.33 | 8.11 | 1451.67 | 4870.59 | 0.07 | 0 | 800.0 | -2.58 | 8.51 | 11.03 | 0.06 | 50.0 | -45.45 | 0 | 0 | 0 | 50.00 | 50.0 | -4.55 | -2.57 | -20.66 | -6.2 | -2.42 | -12.56 | -0.41 | 0.13 | -13.33 | -18.75 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 20Q1 (15) | -2.78 | -31.75 | -155.05 | -0.04 | 63.64 | -101.45 | -0.6 | -124.49 | -561.54 | 0 | 100.0 | 0 | -2.82 | -27.03 | -268.86 | 0.04 | -69.23 | -87.1 | 0 | 0 | 0 | 33.33 | -69.23 | 69.89 | -2.13 | 25.0 | -90.18 | -2.15 | 22.1 | -91.96 | 0.15 | 0.0 | -21.05 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 19Q4 (14) | -2.11 | -17.22 | -33.54 | -0.11 | -1000.0 | 96.65 | 2.45 | -51.29 | -61.42 | -0.09 | 0 | -80.0 | -2.22 | -22.65 | 54.32 | 0.13 | 0 | -43.48 | 0 | 0 | 0 | 108.33 | 0 | -19.93 | -2.84 | -58.66 | 8.09 | -2.76 | -55.06 | 10.1 | 0.15 | 0.0 | 50.0 | 0.01 | -50.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q3 (13) | -1.8 | 35.25 | 11.33 | -0.01 | 91.67 | 92.31 | 5.03 | 3058.82 | 3969.23 | 0 | 100.0 | -100.0 | -1.81 | 37.59 | 16.2 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -1.79 | 26.03 | 12.25 | -1.78 | 26.14 | 9.18 | 0.15 | -6.25 | 50.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q2 (12) | -2.78 | -155.05 | -105.93 | -0.12 | -104.35 | 7.69 | -0.17 | -230.77 | -105.61 | -0.01 | 0 | 80.0 | -2.9 | -273.65 | -95.95 | 0.11 | -64.52 | -8.33 | 0 | 0 | 0 | 52.38 | 166.97 | -30.16 | -2.42 | -116.07 | -3.42 | -2.41 | -115.18 | -3.43 | 0.16 | -15.79 | 60.0 | 0.02 | 0.0 | -33.33 | 0.00 | 0 | 0 |
| 19Q1 (11) | -1.09 | 31.01 | 42.63 | 2.76 | 184.15 | 1940.0 | 0.13 | -97.95 | 192.86 | 0 | 100.0 | 0 | 1.67 | 134.36 | 181.46 | 0.31 | 34.78 | 121.43 | 0 | 0 | 0 | 19.62 | -85.5 | -80.38 | -1.12 | 63.75 | 34.5 | -1.12 | 63.52 | 32.53 | 0.19 | 90.0 | 90.0 | 0.02 | 100.0 | -33.33 | 0.00 | 0 | 0 |
| 18Q4 (10) | -1.58 | 22.17 | 0 | -3.28 | -2423.08 | 0 | 6.35 | 4984.62 | 0 | -0.05 | -225.0 | 0 | -4.86 | -125.0 | 0 | 0.23 | 35.29 | 0 | 0 | 0 | 0 | 135.29 | 19.38 | 0 | -3.09 | -51.47 | 0 | -3.07 | -56.63 | 0 | 0.1 | 0.0 | 0 | 0.01 | -50.0 | 0 | 0.00 | 0 | 0 |
| 18Q3 (9) | -2.03 | -50.37 | 0 | -0.13 | 0.0 | 0 | -0.13 | -104.29 | 0 | 0.04 | 180.0 | 0 | -2.16 | -45.95 | 0 | 0.17 | 41.67 | 0 | 0 | 0 | 0 | 113.33 | 51.11 | 0 | -2.04 | 12.82 | 0 | -1.96 | 15.88 | 0 | 0.1 | 0.0 | 0 | 0.02 | -33.33 | 0 | 0.00 | 0 | 0 |
| 18Q2 (8) | -1.35 | 28.95 | 0 | -0.13 | 13.33 | 0 | 3.03 | 2264.29 | 0 | -0.05 | 0 | 0 | -1.48 | 27.8 | 0 | 0.12 | -14.29 | 0 | 0 | 0 | 0 | 75.00 | -25.0 | 0 | -2.34 | -36.84 | 0 | -2.33 | -40.36 | 0 | 0.1 | 0.0 | 0 | 0.03 | 0.0 | 0 | 0.00 | 0 | 0 |
| 18Q1 (7) | -1.9 | 0 | 0 | -0.15 | 0 | 0 | -0.14 | 0 | 0 | 0 | 0 | 0 | -2.05 | 0 | 0 | 0.14 | 0 | 0 | 0 | 0 | 0 | 100.00 | 0 | 0 | -1.71 | 0 | 0 | -1.66 | 0 | 0 | 0.1 | 0 | 0 | 0.03 | 0 | 0 | 0.00 | 0 | 0 |
