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) | 1.8 | 0 | -3.46 | 0 | 0.23 | -96.01 | 0 | 0 | -1.66 | 0 | 0.93 | -72.24 | 0 | 0 | 8.64 | -51.67 | -6.94 | 0 | -12.79 | 0 | 1.46 | 16.8 | 0.43 | 79.17 | 0.00 | 0 |
| 2019 (9) | -1.78 | 0 | -4.68 | 0 | 5.76 | 0 | 0 | 0 | -6.46 | 0 | 3.35 | 477.59 | -0.59 | 0 | 17.87 | 469.89 | 6.65 | -2.64 | 4.56 | -4.0 | 1.25 | 27.55 | 0.24 | -56.36 | -29.42 | 0 |
| 2018 (8) | 4.36 | 1514.81 | -0.95 | 0 | -1.16 | 0 | -0.02 | 0 | 3.41 | 0 | 0.58 | -44.76 | 0 | 0 | 3.14 | -61.3 | 6.83 | 46.88 | 4.75 | 46.6 | 0.98 | -8.41 | 0.55 | 685.71 | 69.43 | 1026.26 |
| 2017 (7) | 0.27 | -90.69 | -1.81 | 0 | -6.06 | 0 | -0.17 | 0 | -1.54 | 0 | 1.05 | -78.92 | -0.4 | 0 | 8.10 | -83.23 | 4.65 | 67.87 | 3.24 | 43.36 | 1.07 | -6.14 | 0.07 | 133.33 | 6.16 | -92.71 |
| 2016 (6) | 2.9 | 205.26 | -8.56 | 0 | 9.34 | 187.38 | -0.06 | 0 | -5.66 | 0 | 4.98 | 274.44 | 0 | 0 | 48.30 | 180.01 | 2.77 | 93.71 | 2.26 | 89.92 | 1.14 | 21.28 | 0.03 | 0 | 84.55 | 89.57 |
| 2015 (5) | 0.95 | 82.69 | -1.33 | 0 | 3.25 | 13.24 | 0.25 | 0 | -0.38 | 0 | 1.33 | 34.34 | 0 | 0 | 17.25 | -1.9 | 1.43 | 116.67 | 1.19 | 41.67 | 0.94 | 14.63 | 0 | 0 | 44.60 | 49.24 |
| 2014 (4) | 0.52 | -66.67 | -1.23 | 0 | 2.87 | 431.48 | -0.36 | 0 | -0.71 | 0 | 0.99 | -5.71 | 0 | 0 | 17.58 | -19.11 | 0.66 | -29.79 | 0.84 | 10.53 | 0.82 | 20.59 | 0.08 | -75.76 | 29.89 | -66.09 |
| 2013 (3) | 1.56 | -29.41 | -1.27 | 0 | 0.54 | 0 | 0 | 0 | 0.29 | -46.3 | 1.05 | -15.32 | -0.02 | 0 | 21.74 | -32.15 | 0.94 | 184.85 | 0.76 | 192.31 | 0.68 | 25.93 | 0.33 | 32.0 | 88.14 | -58.13 |
| 2012 (2) | 2.21 | 0 | -1.67 | 0 | -0.55 | 0 | 0.01 | 0 | 0.54 | 0 | 1.24 | 0 | -0.06 | 0 | 32.04 | 0 | 0.33 | 0 | 0.26 | 0 | 0.54 | 0 | 0.25 | 0 | 210.48 | 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) | 0.33 | -13.16 | 178.57 | -0.01 | -133.33 | 99.52 | -0.24 | 4.0 | -147.06 | 0 | 0 | 100.0 | 0.32 | -21.95 | 112.85 | 0.04 | 0 | -96.75 | 0 | 0 | 100.0 | 1.67 | 0 | -96.15 | -1.89 | -46.51 | -4.42 | -2.13 | 35.06 | 59.74 | 0.28 | -22.22 | -20.0 | 0.14 | -6.67 | 40.0 | 0.00 | 0 | 0 |
| 21Q2 (19) | 0.38 | 171.43 | -74.5 | 0.03 | 150.0 | 130.0 | -0.25 | -31.58 | -136.23 | 0 | 0 | -100.0 | 0.41 | 412.5 | -70.5 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | -1.29 | 11.64 | 41.89 | -3.28 | -66.5 | -57.69 | 0.36 | -2.7 | 5.88 | 0.15 | 15.38 | 50.0 | 0.00 | 0 | 0 |
| 21Q1 (18) | 0.14 | -70.21 | -44.0 | -0.06 | -108.96 | 96.94 | -0.19 | 82.73 | -235.71 | 0 | 0 | 0 | 0.08 | -92.98 | 104.68 | 0.06 | 117.65 | 0 | 0 | -100.0 | 100.0 | 2.58 | 120.53 | 0 | -1.46 | 22.75 | -43.14 | -1.97 | 50.5 | -35.86 | 0.37 | -5.13 | -2.63 | 0.13 | 8.33 | 18.18 | 0.00 | 0 | 0 |
| 20Q4 (17) | 0.47 | 211.9 | 2250.0 | 0.67 | 132.37 | 130.04 | -1.1 | -315.69 | -232.53 | 0 | 100.0 | 0 | 1.14 | 145.78 | 151.58 | -0.34 | -127.64 | -115.6 | 0.72 | 7300.0 | 1900.0 | -12.55 | -128.97 | -128.14 | -1.89 | -4.42 | -196.43 | -3.98 | 24.76 | -423.58 | 0.39 | 11.43 | 21.88 | 0.12 | 20.0 | 100.0 | 0.00 | 0 | -100.0 |
| 20Q3 (16) | -0.42 | -128.19 | -125.93 | -2.07 | -1970.0 | 0 | 0.51 | -26.09 | 121.07 | -0.02 | -200.0 | 0 | -2.49 | -279.14 | -253.7 | 1.23 | 2975.0 | 4000.0 | -0.01 | 96.3 | 83.33 | 43.31 | 2715.14 | 6988.38 | -1.81 | 18.47 | -206.47 | -5.29 | -154.33 | -552.14 | 0.35 | 2.94 | 6.06 | 0.1 | 0.0 | -9.09 | 0.00 | 0 | -100.0 |
| 20Q2 (15) | 1.49 | 496.0 | 298.67 | -0.1 | 94.9 | 91.6 | 0.69 | 392.86 | -89.2 | 0.02 | 0 | 100.0 | 1.39 | 181.29 | 171.65 | 0.04 | 0 | -94.29 | -0.27 | 43.75 | 44.9 | 1.54 | 0 | -89.27 | -2.22 | -117.65 | -241.4 | -2.08 | -43.45 | -301.94 | 0.34 | -10.53 | 9.68 | 0.1 | -9.09 | 233.33 | 0.00 | 0 | 100.0 |
| 20Q1 (14) | 0.25 | 1150.0 | 109.33 | -1.96 | 12.11 | -55.56 | 0.14 | -83.13 | -85.42 | 0 | 0 | 100.0 | -1.71 | 22.62 | 56.6 | 0 | -100.0 | -100.0 | -0.48 | -1100.0 | 0 | -0.00 | -100.0 | -100.0 | -1.02 | -152.04 | -171.83 | -1.45 | -217.89 | -229.46 | 0.38 | 18.75 | 26.67 | 0.11 | 83.33 | 266.67 | 0.00 | -100.0 | 100.0 |
| 19Q4 (13) | 0.02 | -98.77 | 122.22 | -2.23 | 0 | -141.07 | 0.83 | 134.3 | 119.53 | 0 | 0 | 100.0 | -2.21 | -236.42 | -141.39 | 2.18 | 7166.67 | 938.1 | -0.04 | 33.33 | 0 | 44.58 | 7196.39 | 1322.34 | 1.96 | 15.29 | -0.51 | 1.23 | 5.13 | 24.24 | 0.32 | -3.03 | 45.45 | 0.06 | -45.45 | -87.23 | 1.24 | -98.77 | 123.19 |
| 19Q3 (12) | 1.62 | 316.0 | -12.43 | 0 | 100.0 | 100.0 | -2.42 | -137.87 | 65.03 | 0 | -100.0 | -100.0 | 1.62 | 183.51 | -11.96 | 0.03 | -95.71 | 200.0 | -0.06 | 87.76 | 0 | 0.61 | -95.74 | 154.18 | 1.7 | 8.28 | -8.11 | 1.17 | 13.59 | -25.95 | 0.33 | 6.45 | 57.14 | 0.11 | 266.67 | 266.67 | 100.62 | 283.8 | -1.01 |
| 19Q2 (11) | -0.75 | 72.01 | -174.26 | -1.19 | 5.56 | 79.52 | 6.39 | 565.62 | 154.58 | 0.01 | 200.0 | 0 | -1.94 | 50.76 | 59.58 | 0.7 | 59.09 | 600.0 | -0.49 | 0 | 0 | 14.34 | 32.36 | 480.94 | 1.57 | 10.56 | -11.8 | 1.03 | -8.04 | -19.53 | 0.31 | 3.33 | 19.23 | 0.03 | 0.0 | 50.0 | -54.74 | 70.38 | -184.56 |
| 19Q1 (10) | -2.68 | -2877.78 | -267.5 | -1.26 | -123.2 | -125.0 | 0.96 | 122.59 | -87.2 | -0.01 | 0.0 | 50.0 | -3.94 | -173.78 | -478.85 | 0.44 | 109.52 | 69.23 | 0 | 0 | 0 | 10.84 | 245.77 | 49.64 | 1.42 | -27.92 | 15.45 | 1.12 | 13.13 | 24.44 | 0.3 | 36.36 | 7.14 | 0.03 | -93.62 | 50.0 | -184.83 | -3350.11 | -238.62 |
| 18Q4 (9) | -0.09 | -104.86 | 0 | 5.43 | 54400.0 | 0 | -4.25 | 38.58 | 0 | -0.01 | -200.0 | 0 | 5.34 | 190.22 | 0 | 0.21 | 2000.0 | 0 | 0 | 0 | 0 | 3.13 | 1203.88 | 0 | 1.97 | 6.49 | 0 | 0.99 | -37.34 | 0 | 0.22 | 4.76 | 0 | 0.47 | 1466.67 | 0 | -5.36 | -105.27 | 0 |
| 18Q3 (8) | 1.85 | 83.17 | 0 | -0.01 | 99.83 | 0 | -6.92 | -375.7 | 0 | 0.01 | 0 | 0 | 1.84 | 138.33 | 0 | 0.01 | -90.0 | 0 | 0 | 0 | 0 | 0.24 | -90.26 | 0 | 1.85 | 3.93 | 0 | 1.58 | 23.44 | 0 | 0.21 | -19.23 | 0 | 0.03 | 50.0 | 0 | 101.65 | 57.0 | 0 |
| 18Q2 (7) | 1.01 | -36.88 | 0 | -5.81 | -937.5 | 0 | 2.51 | -66.53 | 0 | 0 | 100.0 | 0 | -4.8 | -561.54 | 0 | 0.1 | -61.54 | 0 | 0 | 0 | 0 | 2.47 | -65.91 | 0 | 1.78 | 44.72 | 0 | 1.28 | 42.22 | 0 | 0.26 | -7.14 | 0 | 0.02 | 0.0 | 0 | 64.74 | -51.44 | 0 |
| 18Q1 (6) | 1.6 | 0 | 0 | -0.56 | 0 | 0 | 7.5 | 0 | 0 | -0.02 | 0 | 0 | 1.04 | 0 | 0 | 0.26 | 0 | 0 | 0 | 0 | 0 | 7.24 | 0 | 0 | 1.23 | 0 | 0 | 0.9 | 0 | 0 | 0.28 | 0 | 0 | 0.02 | 0 | 0 | 133.33 | 0 | 0 |
