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) | 61.32 | 85.42 | -27.1 | 0 | -16.33 | 0 | 3.04 | 0 | 34.22 | 0 | 28.15 | -67.33 | 0.02 | 0 | 8.63 | -69.47 | -0.82 | 0 | -6.31 | 0 | 51.09 | 5.23 | 0.35 | 9.38 | 135.87 | 30.86 |
| 2018 (9) | 33.07 | -32.88 | -86.38 | 0 | 68.3 | 0 | -0.37 | 0 | -53.31 | 0 | 86.16 | 31.1 | -0.28 | 0 | 28.25 | 42.96 | -15.16 | 0 | -17.02 | 0 | 48.55 | 36.11 | 0.32 | 14.29 | 103.83 | 10.66 |
| 2017 (8) | 49.27 | -5.03 | -64.58 | 0 | -19.32 | 0 | -3.38 | 0 | -15.31 | 0 | 65.72 | -1.6 | -0.02 | 0 | 19.76 | -3.05 | 20.38 | -38.76 | 16.56 | -40.9 | 35.67 | 8.22 | 0.28 | 55.56 | 93.83 | 10.61 |
| 2016 (7) | 51.88 | -52.05 | -65.3 | 0 | 20.76 | 0 | -8.12 | 0 | -13.42 | 0 | 66.79 | 29.89 | 0.15 | 0 | 20.39 | 53.09 | 33.28 | -48.17 | 28.02 | -50.28 | 32.96 | 14.84 | 0.18 | -82.35 | 84.83 | -32.51 |
| 2015 (6) | 108.2 | 49.1 | -55.14 | 0 | -35.54 | 0 | 2.89 | 0 | 53.06 | -9.96 | 51.42 | 357.47 | -3.81 | 0 | 13.32 | 308.96 | 64.21 | 1.89 | 56.36 | 14.46 | 28.7 | 15.21 | 1.02 | 9.68 | 125.70 | 30.04 |
| 2014 (5) | 72.57 | -41.37 | -13.64 | 0 | -27.62 | 0 | -3.73 | 0 | 58.93 | -48.26 | 11.24 | 19.57 | -0.68 | 0 | 3.26 | 26.58 | 63.02 | -23.86 | 49.24 | -19.58 | 24.91 | 5.33 | 0.93 | -79.87 | 96.66 | -30.11 |
| 2013 (4) | 123.77 | 0 | -9.88 | 0 | -48.86 | 0 | 4.4 | 0 | 113.89 | 0 | 9.4 | 0 | -0.2 | 0 | 2.57 | 0 | 82.77 | 0 | 61.23 | 0 | 23.65 | 0 | 4.62 | 0 | 138.29 | 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) | 16.9 | 23.54 | -43.27 | -21.05 | -202.44 | -396.46 | 7.22 | -1.23 | 130.92 | 1.8 | 273.08 | 127.85 | -4.15 | -161.76 | -116.24 | 19.78 | 179.38 | 454.06 | 0.01 | 0 | 125.0 | 15.56 | 153.83 | 285.38 | 11.64 | -0.43 | 273.08 | 7.57 | -3.32 | 5723.08 | 12.87 | 4.04 | 1.98 | 0.08 | 0.0 | -11.11 | 82.36 | 22.09 | -64.5 |
| 20Q2 (19) | 13.68 | 114.42 | 335.67 | -6.96 | 18.98 | -33.33 | 7.31 | 1298.36 | 8022.22 | -1.04 | -172.22 | -117.99 | 6.72 | 404.07 | 423.08 | 7.08 | -17.1 | 7.93 | 0 | 100.0 | -100.0 | 6.13 | -62.74 | -17.68 | 11.69 | 178.61 | 499.49 | 7.83 | 160.05 | 39050.0 | 12.37 | -6.85 | -4.11 | 0.08 | -11.11 | -11.11 | 67.46 | -96.51 | 179.49 |
| 20Q1 (18) | 6.38 | -69.66 | -13.32 | -8.59 | 20.54 | -25.58 | -0.61 | -168.54 | -110.1 | 1.44 | 169.9 | 197.96 | -2.21 | -121.62 | -525.0 | 8.54 | -23.55 | 24.67 | -0.05 | -600.0 | -600.0 | 16.46 | 22.98 | 59.58 | -14.87 | -3918.92 | -169.38 | -13.04 | -7344.44 | -96.39 | 13.28 | 6.16 | 1.61 | 0.09 | 0.0 | 12.5 | 1933.33 | 1074.89 | 1610.05 |
| 19Q4 (17) | 21.03 | -29.41 | 125.4 | -10.81 | -154.95 | -7.78 | 0.89 | 103.81 | -87.03 | -2.06 | -360.76 | -260.94 | 10.22 | -60.0 | 1560.0 | 11.17 | 212.89 | 14.68 | 0.01 | 125.0 | 200.0 | 13.38 | 231.33 | 39.87 | -0.37 | -111.86 | -104.78 | 0.18 | 38.46 | -96.27 | 12.51 | -0.87 | -3.47 | 0.09 | 0.0 | 12.5 | 164.55 | -29.07 | 215.0 |
| 19Q3 (16) | 29.79 | 848.73 | 230.27 | -4.24 | 18.77 | 69.52 | -23.35 | -26044.44 | -122.59 | 0.79 | -86.33 | -58.64 | 25.55 | 1328.37 | 622.49 | 3.57 | -45.58 | -74.24 | -0.04 | -200.0 | 0 | 4.04 | -45.78 | -77.6 | 3.12 | 60.0 | 165.27 | 0.13 | 550.0 | 101.7 | 12.62 | -2.17 | -0.24 | 0.09 | 0.0 | 12.5 | 232.01 | 861.29 | 30.92 |
| 19Q2 (15) | 3.14 | -57.34 | 40.18 | -5.22 | 23.68 | 86.67 | 0.09 | -98.51 | -98.3 | 5.78 | 493.2 | 343.88 | -2.08 | -500.0 | 94.37 | 6.56 | -4.23 | -83.38 | 0.04 | 300.0 | 300.0 | 7.45 | -27.78 | -88.51 | 1.95 | 135.33 | 117.41 | 0.02 | 100.3 | 100.22 | 12.9 | -1.3 | 9.51 | 0.09 | 12.5 | 12.5 | 24.14 | -78.65 | -71.77 |
| 19Q1 (14) | 7.36 | -21.11 | -41.03 | -6.84 | 31.8 | 70.61 | 6.04 | -11.95 | -90.94 | -1.47 | -214.84 | -23.53 | 0.52 | 174.29 | 104.82 | 6.85 | -29.67 | -70.36 | 0.01 | 200.0 | 103.33 | 10.31 | 7.79 | -70.81 | -5.52 | -171.32 | 20.23 | -6.64 | -237.76 | -33.87 | 13.07 | 0.85 | 17.11 | 0.08 | 0.0 | 0.0 | 113.06 | 116.42 | -43.11 |
| 18Q4 (13) | 9.33 | 3.44 | 24.9 | -10.03 | 27.89 | 48.46 | 6.86 | 165.4 | 9.58 | 1.28 | -32.98 | 161.84 | -0.7 | 85.69 | 94.16 | 9.74 | -29.73 | -49.87 | -0.01 | 0 | 0.0 | 9.57 | -46.94 | -51.29 | 7.74 | 261.92 | 131.74 | 4.82 | 163.09 | 68.53 | 12.96 | 2.45 | 30.38 | 0.08 | 0.0 | 0.0 | 52.24 | -70.52 | -9.93 |
| 18Q3 (12) | 9.02 | 302.68 | -56.43 | -13.91 | 64.49 | 6.89 | -10.49 | -297.92 | 25.81 | 1.91 | 180.59 | 147.39 | -4.89 | 86.76 | -184.9 | 13.86 | -64.88 | -13.43 | 0 | -100.0 | -100.0 | 18.03 | -72.18 | 3.07 | -4.78 | 57.32 | -154.01 | -7.64 | 17.32 | -216.64 | 12.65 | 7.39 | 39.32 | 0.08 | 0.0 | 14.29 | 177.21 | 107.27 | 34.41 |
| 18Q2 (11) | 2.24 | -82.05 | -88.47 | -39.17 | -68.33 | -132.74 | 5.3 | -92.05 | 144.13 | -2.37 | -99.16 | -156.97 | -36.93 | -242.26 | -1520.38 | 39.46 | 70.75 | 133.08 | 0.01 | 103.33 | 0.0 | 64.82 | 83.43 | 201.38 | -11.2 | -61.85 | -328.11 | -9.24 | -86.29 | -347.06 | 11.78 | 5.56 | 38.43 | 0.08 | 0.0 | 14.29 | 85.50 | -56.98 | -45.79 |
| 18Q1 (10) | 12.48 | 67.07 | 647.31 | -23.27 | -19.58 | -74.44 | 66.64 | 964.54 | 11800.0 | -1.19 | 42.51 | 17.93 | -10.79 | 10.01 | 7.54 | 23.11 | 18.94 | 73.24 | -0.3 | -2900.0 | -650.0 | 35.34 | 79.88 | 67.91 | -6.92 | -307.19 | -310.98 | -4.96 | -273.43 | -245.03 | 11.16 | 12.27 | 37.1 | 0.08 | 0.0 | 33.33 | 198.73 | 242.65 | 1282.75 |
| 17Q4 (9) | 7.47 | -63.91 | -39.86 | -19.46 | -30.25 | -8.78 | 6.26 | 144.27 | -71.38 | -2.07 | 48.64 | 34.7 | -11.99 | -308.16 | -119.2 | 19.43 | 21.36 | 1.89 | -0.01 | -200.0 | -111.11 | 19.64 | 12.29 | 6.07 | 3.34 | -62.26 | -75.71 | 2.86 | -56.34 | -73.52 | 9.94 | 9.47 | 20.34 | 0.08 | 14.29 | 60.0 | 58.00 | -56.01 | -10.76 |
| 17Q3 (8) | 20.7 | 6.54 | 44.25 | -14.94 | 11.23 | -60.82 | -14.14 | -17.74 | -641.76 | -4.03 | -196.88 | 33.39 | 5.76 | 121.54 | 13.83 | 16.01 | -5.43 | 73.08 | 0.01 | 0.0 | -50.0 | 17.49 | -18.66 | 41.91 | 8.85 | 80.24 | 203.08 | 6.55 | 75.13 | 78.96 | 9.08 | 6.7 | 7.84 | 0.07 | 0.0 | 40.0 | 131.85 | -16.4 | 11.45 |
| 17Q2 (7) | 19.43 | 1063.47 | 3450.0 | -16.83 | -26.16 | 16.27 | -12.01 | -2244.64 | -469.19 | 4.16 | 386.9 | 1990.91 | 2.6 | 122.28 | 112.57 | 16.93 | 26.91 | -17.45 | 0.01 | 125.0 | -75.0 | 21.51 | 2.2 | -31.42 | 4.91 | 49.7 | 22.75 | 3.74 | 9.36 | -13.82 | 8.51 | 4.55 | 1.07 | 0.07 | 16.67 | 75.0 | 157.71 | 997.37 | 3580.52 |
| 17Q1 (6) | 1.67 | -86.55 | -93.5 | -13.34 | 25.43 | 25.97 | 0.56 | -97.44 | 0 | -1.45 | 54.26 | 82.1 | -11.67 | -113.35 | -251.95 | 13.34 | -30.05 | 0 | -0.04 | -144.44 | 33.33 | 21.04 | 13.63 | 0 | 3.28 | -76.15 | 0 | 3.42 | -68.33 | 0 | 8.14 | -1.45 | 3.56 | 0.06 | 20.0 | 50.0 | 14.37 | -77.89 | -95.58 |
| 16Q4 (5) | 12.42 | -13.45 | -76.01 | -17.89 | -92.57 | 5.44 | 21.87 | 737.93 | 0 | -3.17 | 47.6 | -118.19 | -5.47 | -208.1 | -116.65 | 19.07 | 106.16 | 0 | 0.09 | 350.0 | -95.87 | 18.52 | 50.24 | 0 | 13.75 | 370.89 | 0 | 10.8 | 195.08 | 0 | 8.26 | -1.9 | 6.17 | 0.05 | 0.0 | -81.48 | 64.99 | -45.06 | -89.9 |
| 16Q3 (4) | 14.35 | 2574.14 | 0.0 | -9.29 | 53.78 | 0.0 | 2.61 | 223.7 | 0.0 | -6.05 | -2650.0 | 0.0 | 5.06 | 124.47 | 0.0 | 9.25 | -54.9 | 0.0 | 0.02 | -50.0 | 0.0 | 12.33 | -60.69 | 0.0 | 2.92 | -27.0 | 0.0 | 3.66 | -15.67 | 0.0 | 8.42 | 0.0 | 0.0 | 0.05 | 25.0 | 0.0 | 118.30 | 2710.8 | 0.0 |
| 16Q2 (3) | -0.58 | -102.26 | 0.0 | -20.1 | -11.54 | 0.0 | -2.11 | 0 | 0.0 | -0.22 | 97.28 | 0.0 | -20.68 | -369.27 | 0.0 | 20.51 | 0 | 0.0 | 0.04 | 166.67 | 0.0 | 31.36 | 0 | 0.0 | 4.0 | 0 | 0.0 | 4.34 | 0 | 0.0 | 8.42 | 7.12 | 0.0 | 0.04 | 0.0 | 0.0 | -4.53 | -101.39 | 0.0 |
| 16Q1 (2) | 25.7 | -50.37 | 0.0 | -18.02 | 4.76 | 0.0 | 0 | 0 | 0.0 | -8.1 | -146.47 | 0.0 | 7.68 | -76.63 | 0.0 | 0 | 0 | 0.0 | -0.06 | -102.75 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 7.86 | 1.03 | 0.0 | 0.04 | -85.19 | 0.0 | 325.32 | -49.42 | 0.0 |
| 15Q4 (1) | 51.78 | 0.0 | 0.0 | -18.92 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 17.43 | 0.0 | 0.0 | 32.86 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.18 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.78 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 643.23 | 0.0 | 0.0 |
