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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2021 (10) | -0.47 | 0 | 0.35 | 191.67 | 0.15 | -66.67 | -0.07 | 0 | -0.12 | 0 | 0.01 | -66.67 | 0 | 0 | 1.61 | -58.06 | -1.12 | 0 | -0.02 | 0 | 0.22 | -42.11 | 0.02 | 0.0 | -213.64 | 0 |
| 2020 (9) | -0.59 | 0 | 0.12 | -71.43 | 0.45 | 0 | -0.46 | 0 | -0.47 | 0 | 0.03 | 200.0 | 0 | 0 | 3.85 | 338.46 | -1.36 | 0 | -0.73 | 0 | 0.38 | -39.68 | 0.02 | -33.33 | 0.00 | 0 |
| 2019 (8) | -0.38 | 0 | 0.42 | 16.67 | -0.07 | 0 | 0.03 | -92.11 | 0.04 | -87.88 | 0.01 | -50.0 | 0 | 0 | 0.88 | -18.86 | -1.69 | 0 | -1.23 | 0 | 0.63 | 40.0 | 0.03 | 0.0 | 0.00 | 0 |
| 2018 (7) | -0.03 | 0 | 0.36 | -84.94 | -0.48 | 0 | 0.38 | 0 | 0.33 | -8.33 | 0.02 | -92.86 | 0 | 0 | 1.08 | -91.24 | -2.15 | 0 | 0.71 | 0 | 0.45 | -16.67 | 0.03 | 0.0 | -2.52 | 0 |
| 2017 (6) | -2.03 | 0 | 2.39 | 0 | -0.22 | 0 | -0.46 | 0 | 0.36 | 0 | 0.28 | 1300.0 | -0.02 | 0 | 12.33 | 960.79 | -2.55 | 0 | -1.36 | 0 | 0.54 | -12.9 | 0.03 | 0.0 | 0.00 | 0 |
| 2016 (5) | -1.84 | 0 | -0.31 | 0 | 1.93 | 0 | 0.1 | -37.5 | -2.15 | 0 | 0.02 | -66.67 | 0 | 0 | 1.16 | -75.78 | -2.08 | 0 | -1.59 | 0 | 0.62 | 14.81 | 0.03 | 0.0 | 0.00 | 0 |
| 2015 (4) | -1.93 | 0 | 2.6 | 0 | -0.54 | 0 | 0.16 | 0 | 0.67 | 0 | 0.06 | -94.23 | 0 | 0 | 4.80 | -90.77 | -3.17 | 0 | -2.66 | 0 | 0.54 | -11.48 | 0.03 | -40.0 | 0.00 | 0 |
| 2014 (3) | -1.25 | 0 | -0.16 | 0 | 0.82 | 4000.0 | -0.34 | 0 | -1.41 | 0 | 1.04 | -21.21 | 0.03 | 0 | 52.00 | 53.24 | -4.2 | 0 | -4.18 | 0 | 0.61 | -58.78 | 0.05 | -28.57 | 0.00 | 0 |
| 2013 (2) | -1.42 | 0 | -3.12 | 0 | 0.02 | -97.18 | 0.18 | 0 | -4.54 | 0 | 1.32 | 169.39 | -1.73 | 0 | 33.93 | 353.6 | -4.81 | 0 | -5.91 | 0 | 1.48 | -56.6 | 0.07 | -30.0 | 0.00 | 0 |
| 2012 (1) | -0.27 | 0 | 0.05 | 0 | 0.71 | 0 | -0.59 | 0 | -0.22 | 0 | 0.49 | 0 | 0.37 | 0 | 7.48 | 0 | -6.18 | 0 | -5.3 | 0 | 3.41 | 0 | 0.1 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 22Q2 (20) | 0.13 | 200.0 | 360.0 | 0.08 | -20.0 | 0 | -0.1 | -600.0 | -300.0 | 0.33 | 1750.0 | 725.0 | 0.21 | 800.0 | 520.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.32 | -28.0 | -23.08 | -0.28 | -1300.0 | -366.67 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q1 (19) | -0.13 | 64.86 | -225.0 | 0.1 | -16.67 | 25.0 | 0.02 | -91.3 | 0 | -0.02 | -100.0 | 50.0 | -0.03 | 88.0 | -175.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.25 | 34.21 | 0.0 | -0.02 | 0.0 | -150.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -433.33 | 64.86 | -983.33 |
| 21Q4 (18) | -0.37 | -1750.0 | -76.19 | 0.12 | -20.0 | 1300.0 | 0.23 | 291.67 | 866.67 | -0.01 | 83.33 | 91.67 | -0.25 | -292.31 | -13.64 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.38 | -58.33 | 2.56 | -0.02 | -200.0 | 80.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -1233.33 | -4216.67 | 0 |
| 21Q3 (17) | -0.02 | 60.0 | 93.1 | 0.15 | 0 | 0 | -0.12 | -340.0 | -200.0 | -0.06 | -250.0 | -100.0 | 0.13 | 360.0 | 144.83 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.24 | 7.69 | 29.41 | 0.02 | 133.33 | 108.0 | 0.05 | -16.67 | -50.0 | 0 | 0 | -100.0 | -28.57 | 0 | 0 |
| 21Q2 (16) | -0.05 | -25.0 | 58.33 | 0 | -100.0 | 0 | 0.05 | 0 | -92.19 | 0.04 | 200.0 | 500.0 | -0.05 | -225.0 | 58.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.26 | -4.0 | 21.21 | -0.06 | -250.0 | 75.0 | 0.06 | 0.0 | -40.0 | 0 | 0 | -100.0 | 0.00 | 100.0 | 0 |
| 21Q1 (15) | -0.04 | 80.95 | -233.33 | 0.08 | 900.0 | -42.86 | 0 | 100.0 | 100.0 | -0.04 | 66.67 | 86.21 | 0.04 | 118.18 | -76.47 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.25 | 35.9 | 19.35 | 0.04 | 140.0 | 128.57 | 0.06 | 0.0 | -50.0 | 0 | 0 | -100.0 | -40.00 | 0 | 0 |
| 20Q4 (14) | -0.21 | 27.59 | -320.0 | -0.01 | 0 | 0 | -0.03 | 25.0 | -142.86 | -0.12 | -300.0 | -400.0 | -0.22 | 24.14 | -340.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 7.69 | 0 | 0 | -0.39 | -14.71 | 11.36 | -0.1 | 60.0 | 72.97 | 0.06 | -40.0 | -60.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 20Q3 (13) | -0.29 | -141.67 | -31.82 | 0 | 0 | -100.0 | -0.04 | -106.25 | 20.0 | -0.03 | -200.0 | -400.0 | -0.29 | -141.67 | -2800.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.34 | -3.03 | -3.03 | -0.25 | -4.17 | 3.85 | 0.1 | 0.0 | -37.5 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q2 (12) | -0.12 | -500.0 | 14.29 | 0 | -100.0 | -100.0 | 0.64 | 633.33 | 1380.0 | -0.01 | 96.55 | 66.67 | -0.12 | -170.59 | -271.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.33 | -6.45 | 15.38 | -0.24 | -71.43 | 7.69 | 0.1 | -16.67 | -37.5 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q1 (11) | 0.03 | 160.0 | -25.0 | 0.14 | 0 | 0 | -0.12 | -271.43 | -140.0 | -0.29 | -825.0 | 0 | 0.17 | 440.0 | 325.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.31 | 29.55 | 42.59 | -0.14 | 62.16 | 58.82 | 0.12 | -20.0 | -25.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q4 (10) | -0.05 | 77.27 | -266.67 | 0 | -100.0 | 100.0 | 0.07 | 240.0 | 0 | 0.04 | 300.0 | 180.0 | -0.05 | -400.0 | 90.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.44 | -33.33 | 32.31 | -0.37 | -42.31 | 21.28 | 0.15 | -6.25 | 36.36 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q3 (9) | -0.22 | -57.14 | -210.0 | 0.21 | 0.0 | -52.27 | -0.05 | 0.0 | 78.26 | 0.01 | 133.33 | -97.96 | -0.01 | -114.29 | -101.56 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.33 | 15.38 | 46.77 | -0.26 | 0.0 | 36.59 | 0.16 | 0.0 | 45.45 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q2 (8) | -0.14 | -450.0 | 26.32 | 0.21 | 0 | -47.5 | -0.05 | 0.0 | 76.19 | -0.03 | 0 | -200.0 | 0.07 | 75.0 | -66.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.39 | 27.78 | 20.41 | -0.26 | 23.53 | -113.68 | 0.16 | 0.0 | 45.45 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 19Q1 (7) | 0.04 | 33.33 | 157.14 | 0 | 100.0 | -100.0 | -0.05 | 0 | -66.67 | 0 | 100.0 | 100.0 | 0.04 | 108.0 | 300.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.54 | 16.92 | -38.46 | -0.34 | 27.66 | -6.25 | 0.16 | 45.45 | 33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 18Q4 (6) | 0.03 | -85.0 | 108.33 | -0.53 | -220.45 | -210.42 | 0 | 100.0 | 100.0 | -0.05 | -110.2 | 44.44 | -0.5 | -178.12 | -516.67 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | -0.65 | -4.84 | -8.33 | -0.47 | -14.63 | 35.62 | 0.11 | 0.0 | -8.33 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 18Q3 (5) | 0.2 | 205.26 | 195.24 | 0.44 | 10.0 | 10.0 | -0.23 | -9.52 | -483.33 | 0.49 | 5000.0 | 250.0 | 0.64 | 204.76 | 236.84 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.62 | -26.53 | -10.71 | -0.41 | -121.58 | 6.82 | 0.11 | 0.0 | -15.38 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 18Q2 (4) | -0.19 | -171.43 | 0.0 | 0.4 | 700.0 | 0.0 | -0.21 | -600.0 | 0.0 | -0.01 | 83.33 | 0.0 | 0.21 | 1150.0 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 4.44 | 0 | 0.0 | -0.49 | -25.64 | 0.0 | 1.9 | 693.75 | 0.0 | 0.11 | -8.33 | 0.0 | 0.01 | 0.0 | 0.0 | -9.41 | 0 | 0.0 |
| 18Q1 (3) | -0.07 | 80.56 | 0.0 | 0.05 | -89.58 | 0.0 | -0.03 | 92.86 | 0.0 | -0.06 | 33.33 | 0.0 | -0.02 | -116.67 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | 0 | 0.0 | -0.39 | 35.0 | 0.0 | -0.32 | 56.16 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 17Q4 (2) | -0.36 | -71.43 | 0.0 | 0.48 | 20.0 | 0.0 | -0.42 | -800.0 | 0.0 | -0.09 | -164.29 | 0.0 | 0.12 | -36.84 | 0.0 | 0 | 0 | 0.0 | -0.02 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.6 | -7.14 | 0.0 | -0.73 | -65.91 | 0.0 | 0.12 | -7.69 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 |
| 17Q3 (1) | -0.21 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.56 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
