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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2019 (10) | -4.1 | 0 | -1.87 | 0 | -7.15 | 0 | -0.31 | 0 | -5.97 | 0 | 2.56 | 128.57 | 0.29 | -60.27 | 2.47 | 234.28 | -12.07 | 0 | -20.13 | 0 | 7.86 | 2.88 | 0 | 0 | 0.00 | 0 |
| 2018 (9) | 4.77 | -2.05 | 0.01 | -99.13 | 4.66 | 0 | 0.59 | 0 | 4.78 | -20.6 | 1.12 | 160.47 | 0.73 | -39.67 | 0.74 | 126.58 | 3.38 | 0 | 3.32 | 0 | 7.64 | 0.39 | 0 | 0 | 43.52 | -63.72 |
| 2017 (8) | 4.87 | -20.81 | 1.15 | 0 | -0.04 | 0 | -0.22 | 0 | 6.02 | 20.88 | 0.43 | -61.61 | 1.21 | 0 | 0.33 | -71.52 | -2.4 | 0 | -3.55 | 0 | 7.61 | 14.44 | 0 | 0 | 119.95 | -51.43 |
| 2016 (7) | 6.15 | -9.02 | -1.17 | 0 | -4.59 | 0 | 0.12 | -7.69 | 4.98 | 62.75 | 1.12 | -62.67 | -0.36 | 0 | 1.14 | -55.21 | -2.32 | 0 | -4.16 | 0 | 6.65 | -11.57 | 0 | 0 | 246.99 | 0 |
| 2015 (6) | 6.76 | 0 | -3.7 | 0 | -1.31 | 0 | 0.13 | 550.0 | 3.06 | 0 | 3.0 | 22.95 | -0.76 | 0 | 2.55 | 141.95 | -16.39 | 0 | -18.63 | 0 | 7.52 | -5.41 | 0 | 0 | 0.00 | 0 |
| 2014 (5) | -6.48 | 0 | -3.17 | 0 | 2.56 | 48.84 | 0.02 | -95.35 | -9.65 | 0 | 2.44 | -19.74 | -0.98 | 0 | 1.06 | -21.57 | -5.44 | 0 | -5.76 | 0 | 7.95 | -6.69 | 0 | 0 | -295.89 | 0 |
| 2013 (4) | 5.48 | 0 | -3.13 | 0 | 1.72 | 0 | 0.43 | 0 | 2.35 | 0 | 3.04 | 0 | -0.21 | 0 | 1.35 | 0 | -7.19 | 0 | -6.53 | 0 | 8.52 | 0 | 0 | 0 | 275.38 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 20Q3 (20) | -0.95 | -128.27 | 90.22 | 0.13 | 156.52 | 161.9 | 1.66 | 445.83 | -63.68 | 0.05 | -85.29 | 111.36 | -0.82 | -126.2 | 91.73 | 0.15 | -83.7 | -82.14 | 0.28 | -24.32 | 21.74 | 0.69 | -89.04 | -79.66 | 0.36 | 120.69 | 108.26 | 0.03 | 101.18 | 100.58 | 1.88 | 0.0 | -4.57 | 0 | 0 | 0 | -49.74 | 0 | 0 |
| 20Q2 (19) | 3.36 | 175.41 | 18.73 | -0.23 | 0.0 | 70.13 | -0.48 | -108.5 | 37.66 | 0.34 | 261.9 | -15.0 | 3.13 | 216.16 | 51.94 | 0.92 | 16.46 | 48.39 | 0.37 | 12.12 | 364.29 | 6.29 | 73.13 | 223.96 | -1.74 | 45.96 | 12.56 | -2.55 | 25.66 | -34.21 | 1.88 | 1.08 | -3.59 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q1 (18) | 1.22 | 469.7 | -60.77 | -0.23 | 59.65 | 28.12 | 5.65 | 176.66 | 257.82 | -0.21 | -184.0 | 59.62 | 0.99 | 210.0 | -64.52 | 0.79 | 19.7 | 83.72 | 0.33 | 266.67 | 200.0 | 3.63 | 20.8 | 111.43 | -3.22 | 23.15 | -111.84 | -3.43 | 70.3 | -122.73 | 1.86 | -7.0 | -3.63 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 19Q4 (17) | -0.33 | 96.6 | 83.42 | -0.57 | -171.43 | -67.65 | -7.37 | -261.27 | -132.49 | 0.25 | 156.82 | 135.21 | -0.9 | 90.93 | 61.37 | 0.66 | -21.43 | 26.92 | 0.09 | -60.87 | -50.0 | 3.01 | -11.3 | 92.55 | -4.19 | 3.9 | -5337.5 | -11.55 | -124.27 | -14537.5 | 2.0 | 1.52 | 4.17 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 19Q3 (16) | -9.71 | -443.11 | -743.05 | -0.21 | 72.73 | -139.62 | 4.57 | 693.51 | -30.34 | -0.44 | -210.0 | -164.71 | -9.92 | -581.55 | -586.27 | 0.84 | 35.48 | 1300.0 | 0.23 | 264.29 | 21.05 | 3.39 | 74.63 | 2189.83 | -4.36 | -119.1 | -11000.0 | -5.15 | -171.05 | -1875.86 | 1.97 | 1.03 | 3.14 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 19Q2 (15) | 2.83 | -9.0 | 37.38 | -0.77 | -140.62 | -133.33 | -0.77 | 78.49 | -159.23 | 0.4 | 176.92 | -31.03 | 2.06 | -26.16 | 19.08 | 0.62 | 44.19 | 16.98 | -0.14 | -227.27 | -166.67 | 1.94 | 12.99 | 56.98 | -1.99 | -30.92 | -175.38 | -1.9 | -23.38 | -187.16 | 1.95 | 1.04 | 2.09 | 0 | 0 | 0 | 5660.00 | 609.77 | 11137.57 |
| 19Q1 (14) | 3.11 | 256.28 | -2.81 | -0.32 | 5.88 | -313.33 | -3.58 | -12.93 | -11833.33 | -0.52 | 26.76 | -1140.0 | 2.79 | 219.74 | -16.72 | 0.43 | -17.31 | 0 | 0.11 | -38.89 | -26.67 | 1.72 | 10.01 | 0 | -1.52 | -2000.0 | -345.16 | -1.54 | -2025.0 | -300.0 | 1.93 | 0.52 | 1.58 | 0 | 0 | 0 | 797.44 | 901.44 | 565.36 |
| 18Q4 (13) | -1.99 | -231.79 | -328.74 | -0.34 | -164.15 | -270.0 | -3.17 | -148.32 | -291.36 | -0.71 | -204.41 | -61.36 | -2.33 | -214.22 | -317.76 | 0.52 | 766.67 | 1200.0 | 0.18 | -5.26 | -21.74 | 1.56 | 954.83 | 1242.94 | 0.08 | 100.0 | -85.96 | 0.08 | -72.41 | -71.43 | 1.92 | 0.52 | 1.59 | 0 | 0 | 0 | -99.50 | -244.97 | -348.18 |
| 18Q3 (12) | 1.51 | -26.7 | -18.38 | 0.53 | 260.61 | 20.45 | 6.56 | 404.62 | 2881.82 | 0.68 | 17.24 | 106.06 | 2.04 | 17.92 | -10.92 | 0.06 | -88.68 | -72.73 | 0.19 | -9.52 | -34.48 | 0.15 | -88.03 | -79.55 | 0.04 | -98.48 | 102.16 | 0.29 | -86.7 | 117.58 | 1.91 | 0.0 | 1.06 | 0 | 0 | 0 | 68.64 | 36.27 | -91.1 |
| 18Q2 (11) | 2.06 | -35.62 | 602.44 | -0.33 | -320.0 | -294.12 | 1.3 | 4433.33 | 149.62 | 0.58 | 1060.0 | 132.0 | 1.73 | -48.36 | 820.83 | 0.53 | 0 | 194.44 | 0.21 | 40.0 | -38.24 | 1.24 | 0 | 126.57 | 2.64 | 325.81 | 224.53 | 2.18 | 183.12 | 184.82 | 1.91 | 0.53 | 0.0 | 0 | 0 | 0 | 50.37 | -57.98 | 0 |
| 18Q1 (10) | 3.2 | 267.82 | 25.0 | 0.15 | -25.0 | -55.88 | -0.03 | 96.3 | -100.95 | 0.05 | 111.36 | 113.89 | 3.35 | 213.08 | 15.52 | 0 | -100.0 | 0 | 0.15 | -34.78 | -57.14 | -0.00 | -100.0 | 0 | 0.62 | 8.77 | -38.0 | 0.77 | 175.0 | 92.5 | 1.9 | 0.53 | -1.04 | 0 | 0 | 0 | 119.85 | 198.94 | 8.61 |
| 17Q4 (9) | 0.87 | -52.97 | 20.83 | 0.2 | -54.55 | 113.07 | -0.81 | -468.18 | 78.46 | -0.44 | -233.33 | -500.0 | 1.07 | -53.28 | 232.1 | 0.04 | -81.82 | -33.33 | 0.23 | -20.69 | 115.65 | 0.12 | -83.94 | -47.42 | 0.57 | 130.81 | 5600.0 | 0.28 | 116.97 | 163.64 | 1.89 | 0.0 | 8.62 | 0 | 0 | 0 | 40.09 | -94.8 | -27.61 |
| 17Q3 (8) | 1.85 | 551.22 | 27.59 | 0.44 | 158.82 | -16.98 | 0.22 | 108.4 | 113.92 | 0.33 | 32.0 | 512.5 | 2.29 | 1054.17 | 15.66 | 0.22 | 22.22 | 2300.0 | 0.29 | -14.71 | 45.0 | 0.72 | 32.64 | 2052.42 | -1.85 | 12.74 | -236.36 | -1.65 | 35.8 | -98.8 | 1.89 | -1.05 | 11.83 | 0 | 0 | 0 | 770.83 | 0 | 357.18 |
| 17Q2 (7) | -0.41 | -116.02 | -121.81 | 0.17 | -50.0 | 142.5 | -2.62 | -182.65 | -266.88 | 0.25 | 169.44 | 525.0 | -0.24 | -108.28 | -116.22 | 0.18 | 0 | -68.42 | 0.34 | -2.86 | 100.0 | 0.55 | 0 | -76.81 | -2.12 | -312.0 | -411.76 | -2.57 | -742.5 | -1268.18 | 1.91 | -0.52 | 25.66 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 17Q1 (6) | 2.56 | 255.56 | 21.9 | 0.34 | 122.22 | 41.67 | 3.17 | 184.31 | 0 | -0.36 | -427.27 | -209.09 | 2.9 | 458.02 | 23.93 | 0 | -100.0 | 0 | 0.35 | 123.81 | -53.33 | -0.00 | -100.0 | 0 | 1.0 | 9900.0 | 0 | 0.4 | 190.91 | 0 | 1.92 | 10.34 | 12.94 | 0 | 0 | 0 | 110.34 | 99.23 | -10.67 |
| 16Q4 (5) | 0.72 | -50.34 | 172.0 | -1.53 | -388.68 | -232.61 | -3.76 | -137.97 | 0 | 0.11 | 237.5 | -91.06 | -0.81 | -140.91 | 44.52 | 0.06 | 700.0 | 0 | -1.47 | -835.0 | 0 | 0.22 | 696.46 | 0 | 0.01 | 101.82 | 0 | -0.44 | 46.99 | 0 | 1.74 | 2.96 | -1.14 | 0 | 0 | 0 | 55.38 | -67.15 | 197.48 |
| 16Q3 (4) | 1.45 | -22.87 | 0.0 | 0.53 | 232.5 | 0.0 | -1.58 | -200.64 | 0.0 | -0.08 | -300.0 | 0.0 | 1.98 | 33.78 | 0.0 | -0.01 | -101.75 | 0.0 | 0.2 | 17.65 | 0.0 | -0.04 | -101.58 | 0.0 | -0.55 | -180.88 | 0.0 | -0.83 | -477.27 | 0.0 | 1.69 | 11.18 | 0.0 | 0 | 0 | 0.0 | 168.60 | 56.05 | 0.0 |
| 16Q2 (3) | 1.88 | -10.48 | 0.0 | -0.4 | -266.67 | 0.0 | 1.57 | 0 | 0.0 | 0.04 | -87.88 | 0.0 | 1.48 | -36.75 | 0.0 | 0.57 | 0 | 0.0 | 0.17 | -77.33 | 0.0 | 2.35 | 0 | 0.0 | 0.68 | 0 | 0.0 | 0.22 | 0 | 0.0 | 1.52 | -10.59 | 0.0 | 0 | 0 | 0.0 | 108.05 | -12.53 | 0.0 |
| 16Q1 (2) | 2.1 | 310.0 | 0.0 | 0.24 | 152.17 | 0.0 | 0 | 0 | 0.0 | 0.33 | -73.17 | 0.0 | 2.34 | 260.27 | 0.0 | 0 | 0 | 0.0 | 0.75 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.7 | -3.41 | 0.0 | 0 | 0 | 0.0 | 123.53 | 317.41 | 0.0 |
| 15Q4 (1) | -1.0 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | -1.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -56.82 | 0.0 | 0.0 |
