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) | 0.21 | 0 | -0.32 | 0 | 0.13 | 0 | -0.02 | 0 | -0.11 | 0 | 0.01 | 0.0 | 0 | 0 | 6.67 | 46.67 | -0.3 | 0 | 0.13 | 0 | 0.03 | 0.0 | 0.01 | 0 | 123.53 | 0 |
| 2019 (9) | -0.31 | 0 | 0.2 | 0 | -0.04 | 0 | 0.01 | 0 | -0.11 | 0 | 0.01 | -97.3 | 0 | 0 | 4.55 | -95.45 | -0.5 | 0 | -0.61 | 0 | 0.03 | 50.0 | 0 | 0 | 0.00 | 0 |
| 2018 (8) | -1.92 | 0 | -0.23 | 0 | -1.98 | 0 | -0.03 | 0 | -2.15 | 0 | 0.37 | 1750.0 | 0 | 0 | 100.00 | 1900.0 | -6.48 | 0 | -8.16 | 0 | 0.02 | -50.0 | 0.02 | -33.33 | 0.00 | 0 |
| 2017 (7) | -4.6 | 0 | 10.26 | 0 | -1.69 | 0 | -0.02 | 0 | 5.66 | 0 | 0.02 | -90.91 | 0 | 0 | 5.00 | -71.14 | -0.56 | 0 | 1.73 | 0 | 0.04 | -50.0 | 0.03 | -25.0 | -255.56 | 0 |
| 2016 (6) | -1.14 | 0 | -0.22 | 0 | 1.4 | 0 | -0.31 | 0 | -1.36 | 0 | 0.22 | 1000.0 | 0 | 0 | 17.32 | 1892.13 | -1.2 | 0 | -1.11 | 0 | 0.08 | -33.33 | 0.04 | -20.0 | 0.00 | 0 |
| 2015 (5) | -0.99 | 0 | -2.27 | 0 | 0 | 0 | 2.63 | 0 | -3.26 | 0 | 0.02 | 0.0 | -0.57 | 0 | 0.87 | 96.52 | -1.61 | 0 | -4.84 | 0 | 0.12 | -25.0 | 0.05 | 150.0 | 0.00 | 0 |
| 2014 (4) | -0.57 | 0 | -0.05 | 0 | 1.69 | 0 | -0.03 | 0 | -0.62 | 0 | 0.02 | -71.43 | 0 | 0 | 0.44 | -45.2 | -1.5 | 0 | -1.49 | 0 | 0.16 | -15.79 | 0.02 | -71.43 | 0.00 | 0 |
| 2013 (3) | -0.43 | 0 | 0.11 | 0 | -1.03 | 0 | 0.01 | -80.0 | -0.32 | 0 | 0.07 | 40.0 | 0 | 0 | 0.81 | 93.77 | -1.44 | 0 | -1.55 | 0 | 0.19 | -9.52 | 0.07 | -12.5 | 0.00 | 0 |
| 2012 (2) | 0.04 | 0 | -0.23 | 0 | -0.4 | 0 | 0.05 | 0 | -0.19 | 0 | 0.05 | 0 | 0 | 0 | 0.42 | 0 | -0.72 | 0 | -0.57 | 0 | 0.21 | 0 | 0.08 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q1 (20) | -0.05 | -111.63 | 37.5 | -0.13 | 43.48 | -30.0 | 0.21 | 450.0 | 5.0 | -0.03 | -50.0 | -200.0 | -0.18 | -190.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | -240.0 | 17.65 | -0.13 | -119.7 | 18.75 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (19) | 0.43 | 1175.0 | 1333.33 | -0.23 | -866.67 | -91.67 | -0.06 | 0 | 0 | -0.02 | 0 | -128.57 | 0.2 | 2100.0 | 322.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | 155.56 | 166.67 | 0.66 | 335.71 | 375.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 64.18 | 0 | 0 |
| 20Q3 (18) | -0.04 | 63.64 | 33.33 | 0.03 | 250.0 | 250.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.01 | 92.31 | 87.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.18 | -260.0 | -28.57 | -0.28 | -211.11 | -100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (17) | -0.11 | -37.5 | -22.22 | -0.02 | 80.0 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -100.0 | -0.13 | 27.78 | -44.44 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.05 | 70.59 | -266.67 | -0.09 | 43.75 | -550.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q1 (16) | -0.08 | -366.67 | 60.0 | -0.1 | 16.67 | -130.3 | 0.2 | 0 | 600.0 | -0.01 | -114.29 | 87.5 | -0.18 | -100.0 | -238.46 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | -0.17 | -13.33 | 26.09 | -0.16 | 33.33 | 33.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (15) | 0.03 | 150.0 | -94.12 | -0.12 | -500.0 | 80.33 | 0 | 0 | 0 | 0.07 | 800.0 | -88.52 | -0.09 | -12.5 | 10.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | -7.14 | 0.0 | -0.24 | -71.43 | -4.35 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q3 (14) | -0.06 | 33.33 | -125.0 | -0.02 | 0 | 93.33 | 0 | 0 | 0 | -0.01 | -133.33 | 0.0 | -0.08 | 11.11 | -33.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | -0.14 | -566.67 | 12.5 | -0.14 | -800.0 | 17.65 | 0.01 | 0.0 | 0 | 0 | 0 | -100.0 | 0.00 | 100.0 | 0 |
| 19Q2 (13) | -0.09 | 55.0 | -104.17 | 0 | -100.0 | -100.0 | 0 | 100.0 | 100.0 | 0.03 | 137.5 | 104.84 | -0.09 | -169.23 | -102.93 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.03 | 113.04 | 100.56 | 0.02 | 108.33 | 100.29 | 0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | -300.00 | 0 | 0 |
| 19Q1 (12) | -0.2 | -139.22 | 95.86 | 0.33 | 154.1 | 243.48 | -0.04 | 0 | -101.49 | -0.08 | -113.11 | 0 | 0.13 | 230.0 | 102.57 | 0.01 | 0 | 0 | 0 | 0 | 0 | 33.33 | 0 | 0 | -0.23 | -53.33 | 72.29 | -0.24 | -4.35 | 71.76 | 0.01 | 0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 18Q4 (11) | 0.51 | 112.5 | 111.92 | -0.61 | -103.33 | -108.4 | 0 | 0 | -100.0 | 0.61 | 6200.0 | 2133.33 | -0.1 | -66.67 | -103.36 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | -0.15 | 6.25 | -7.14 | -0.23 | -35.29 | -187.5 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 18Q3 (10) | 0.24 | -88.89 | 318.18 | -0.3 | -132.97 | -111.45 | 0 | 100.0 | 100.0 | -0.01 | 98.39 | -200.0 | -0.06 | -101.95 | -102.39 | 0.02 | -94.12 | 0.0 | 0 | 0 | 0 | 22.22 | -91.5 | 0.0 | -0.16 | 97.0 | -23.08 | -0.17 | 97.54 | -108.06 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 18Q2 (9) | 2.16 | 144.72 | 2063.64 | 0.91 | 495.65 | 1037.5 | -4.66 | -273.88 | 0 | -0.62 | 0 | 0 | 3.07 | 160.67 | 10333.33 | 0.34 | 0 | 0 | 0 | 0 | 0 | 261.54 | 0 | 0 | -5.34 | -543.37 | -3237.5 | -6.92 | -714.12 | -4513.33 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 18Q1 (8) | -4.83 | -12.85 | -4290.91 | -0.23 | -103.17 | -483.33 | 2.68 | 230.86 | 0 | 0 | 100.0 | 0 | -5.06 | -269.8 | -10020.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.83 | -492.86 | -538.46 | -0.85 | -962.5 | -431.25 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 17Q4 (7) | -4.28 | -3790.91 | -2753.33 | 7.26 | 177.1 | 72500.0 | 0.81 | 132.4 | 0 | -0.03 | -400.0 | -400.0 | 2.98 | 18.73 | 2228.57 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.14 | -7.69 | 62.16 | -0.08 | -103.79 | 81.4 | 0.01 | 0.0 | -50.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 17Q3 (6) | -0.11 | 0.0 | 72.5 | 2.62 | 3175.0 | 1737.5 | -2.5 | 0 | -335.85 | 0.01 | 0 | 102.44 | 2.51 | 8466.67 | 548.21 | 0.02 | 0 | -60.0 | 0 | 0 | 0 | 22.22 | 0 | 55.56 | -0.13 | 18.75 | 45.83 | 2.11 | 1506.67 | 21200.0 | 0.01 | 0.0 | -50.0 | 0.01 | 0.0 | 0.0 | -5.16 | 0 | 99.74 |
| 17Q2 (5) | -0.11 | 0.0 | -266.67 | 0.08 | 33.33 | 300.0 | 0 | 0 | 100.0 | 0 | 0 | -100.0 | -0.03 | 40.0 | 57.14 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.16 | -23.08 | 38.46 | -0.15 | 6.25 | 55.88 | 0.01 | 0.0 | -50.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 17Q1 (4) | -0.11 | 26.67 | 0.0 | 0.06 | 500.0 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.05 | 64.29 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.13 | 64.86 | 0.0 | -0.16 | 62.79 | 0.0 | 0.01 | -50.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 16Q4 (3) | -0.15 | 62.5 | 0.0 | 0.01 | 106.25 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | 102.44 | 0.0 | -0.14 | 75.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.37 | -54.17 | 0.0 | -0.43 | -4200.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 16Q3 (2) | -0.4 | -1233.33 | 0.0 | -0.16 | -300.0 | 0.0 | 1.06 | 1277.78 | 0.0 | -0.41 | -373.33 | 0.0 | -0.56 | -700.0 | 0.0 | 0.05 | -64.29 | 0.0 | 0 | 0 | 0.0 | 14.29 | -68.37 | 0.0 | -0.24 | 7.69 | 0.0 | -0.01 | 97.06 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -2000.00 | 0 | 0.0 |
| 16Q2 (1) | -0.03 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 45.16 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
