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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 19Q2 (20) | -0.5 | -1100.0 | -42.86 | 0.31 | 542.86 | 93.75 | 0.38 | 660.0 | 123.53 | 0.58 | 1550.0 | 546.15 | -0.19 | -850.0 | 0.0 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | -0.24 | 25.0 | -84.62 | -0.28 | -3.7 | -460.0 | 0.06 | -45.45 | -57.14 | 0 | -100.0 | -100.0 | 0.00 | 0 | 100.0 |
| 19Q1 (19) | 0.05 | 111.11 | -37.5 | -0.07 | -600.0 | 0 | 0.05 | -89.13 | 200.0 | -0.04 | -33.33 | -136.36 | -0.02 | 95.65 | -125.0 | 0.06 | 500.0 | 0 | -0.01 | 66.67 | 0 | 120.00 | 1940.0 | 0 | -0.32 | 31.91 | -68.42 | -0.27 | -17.39 | 12.9 | 0.11 | -15.38 | -21.43 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 18Q4 (18) | -0.45 | 8.16 | -15.38 | -0.01 | -103.45 | 0.0 | 0.46 | 130.0 | 21.05 | -0.03 | 90.0 | -175.0 | -0.46 | -130.0 | -15.0 | 0.01 | 0 | 0.0 | -0.03 | 0 | 0 | 5.88 | 0 | 170.59 | -0.47 | 11.32 | -74.07 | -0.23 | 17.86 | 42.5 | 0.13 | -7.14 | -7.14 | 0.01 | -50.0 | 0 | 0.00 | 0 | 0 |
| 18Q3 (17) | -0.49 | -40.0 | -133.33 | 0.29 | 81.25 | 0 | 0.2 | 17.65 | -16.67 | -0.3 | -130.77 | -433.33 | -0.2 | -5.26 | 4.76 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.53 | -307.69 | -70.97 | -0.28 | -460.0 | 30.0 | 0.14 | 0.0 | 7.69 | 0.02 | 100.0 | 0 | 0.00 | 100.0 | 0 |
| 18Q2 (16) | -0.35 | -537.5 | -683.33 | 0.16 | 0 | 0 | 0.17 | 440.0 | 383.33 | -0.13 | -218.18 | -186.67 | -0.19 | -337.5 | -416.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.13 | 31.58 | 13.33 | -0.05 | 83.87 | 79.17 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -350.00 | 0 | 0 |
| 18Q1 (15) | 0.08 | 120.51 | 129.63 | 0 | 100.0 | 100.0 | -0.05 | -113.16 | -117.24 | 0.11 | 175.0 | 0 | 0.08 | 120.0 | 127.59 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.19 | 29.63 | 20.83 | -0.31 | 22.5 | 6.06 | 0.14 | 0.0 | 0.0 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 17Q4 (14) | -0.39 | -85.71 | -875.0 | -0.01 | 0 | -200.0 | 0.38 | 58.33 | 1166.67 | 0.04 | -55.56 | -71.43 | -0.4 | -90.48 | -1233.33 | 0.01 | 0 | 200.0 | 0 | 0 | 0 | 2.17 | 0 | 202.17 | -0.27 | 12.9 | 28.95 | -0.4 | 0.0 | 6.98 | 0.14 | 7.69 | 16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 17Q3 (13) | -0.21 | -450.0 | 0.0 | 0 | 0 | 0 | 0.24 | 500.0 | 20.0 | 0.09 | -40.0 | 28.57 | -0.21 | -450.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.31 | -106.67 | -14.81 | -0.4 | -66.67 | -48.15 | 0.13 | -7.14 | -13.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 17Q2 (12) | 0.06 | 122.22 | -25.0 | 0 | 100.0 | -100.0 | -0.06 | -120.69 | 45.45 | 0.15 | 0 | 87.5 | 0.06 | 120.69 | -33.33 | 0.01 | -50.0 | 0 | 0 | 0 | 100.0 | 1.85 | -50.93 | 0 | -0.15 | 37.5 | -7.14 | -0.24 | 27.27 | 4.0 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 17Q1 (11) | -0.27 | -575.0 | -217.39 | -0.02 | -300.0 | -113.33 | 0.29 | 866.67 | 0 | 0 | -100.0 | -100.0 | -0.29 | -866.67 | -176.32 | 0.02 | 300.0 | 0 | 0 | 0 | -100.0 | 3.77 | 277.36 | 0 | -0.24 | 36.84 | 0 | -0.33 | 23.26 | 0 | 0.14 | 16.67 | -30.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 16Q4 (10) | -0.04 | 80.95 | -104.94 | 0.01 | 0 | -97.44 | 0.03 | -85.0 | 0 | 0.14 | 100.0 | -92.35 | -0.03 | 85.71 | -102.5 | -0.01 | -200.0 | 0 | 0 | 0 | -100.0 | -2.13 | -248.94 | 0 | -0.38 | -40.74 | 0 | -0.43 | -59.26 | 0 | 0.12 | -20.0 | -42.86 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 16Q3 (9) | -0.21 | -362.5 | 84.67 | 0 | -100.0 | 100.0 | 0.2 | 281.82 | 0 | 0.07 | -12.5 | 450.0 | -0.21 | -333.33 | 86.0 | 0.01 | 0 | 0 | 0 | 100.0 | -100.0 | 1.43 | 0 | 0 | -0.27 | -92.86 | 0 | -0.27 | -8.0 | 0 | 0.15 | 0.0 | -37.5 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 16Q2 (8) | 0.08 | -65.22 | 110.81 | 0.01 | -93.33 | 106.25 | -0.11 | 0 | 0 | 0.08 | -68.0 | 128.57 | 0.09 | -76.32 | 110.0 | 0 | 0 | 0 | -0.06 | -142.86 | -100.0 | -0.00 | 0 | 0 | -0.14 | 0 | 0 | -0.25 | 0 | 0 | 0.15 | -25.0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 16Q1 (7) | 0.23 | -71.6 | 123.0 | 0.15 | -61.54 | -97.96 | 0 | 0 | 0 | 0.25 | -86.34 | 154.35 | 0.38 | -68.33 | -94.03 | 0 | 0 | 0 | 0.14 | 250.0 | 227.27 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | -4.76 | 0 | 0 | 0 | 0 | 115.00 | -70.19 | 0 |
| 15Q4 (6) | 0.81 | 159.12 | -19.0 | 0.39 | 400.0 | 269.57 | 0 | 0 | 0 | 1.83 | 9250.0 | 238.89 | 1.2 | 180.0 | 55.84 | 0 | 0 | 0 | 0.04 | -60.0 | 118.18 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | -12.5 | 0 | 0 | 0 | 0 | 385.71 | 167.57 | 0 |
| 15Q3 (5) | -1.37 | -85.14 | -3525.0 | -0.13 | 18.75 | 0.0 | 0 | 0 | 0 | -0.02 | 92.86 | 81.82 | -1.5 | -66.67 | -1566.67 | 0 | 0 | 0 | 0.1 | 433.33 | 1100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.24 | 0 | 0 | 0 | 0 | 0 | -570.83 | 0 | 0 |
| 15Q2 (4) | -0.74 | 26.0 | 0.0 | -0.16 | -102.17 | 0.0 | 0 | 0 | 0.0 | -0.28 | 39.13 | 0.0 | -0.9 | -114.13 | 0.0 | 0 | 0 | 0.0 | -0.03 | 72.73 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 15Q1 (3) | -1.0 | -200.0 | 0.0 | 7.37 | 3304.35 | 0.0 | 0 | 0 | 0.0 | -0.46 | -185.19 | 0.0 | 6.37 | 727.27 | 0.0 | 0 | 0 | 0.0 | -0.11 | 50.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 14Q4 (2) | 1.0 | 2400.0 | 0.0 | -0.23 | -76.92 | 0.0 | 0 | 0 | 0.0 | 0.54 | 590.91 | 0.0 | 0.77 | 955.56 | 0.0 | 0 | 0 | 0.0 | -0.22 | -2100.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 14Q3 (1) | 0.04 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
