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) | 5.65 | -64.01 | -0.26 | 0 | 1.44 | 0 | -0.01 | 0 | 5.39 | -63.99 | 0.14 | -79.71 | 0 | 0 | 0.43 | -70.9 | -1.29 | 0 | -1.2 | 0 | 2.08 | -12.61 | 0.06 | 20.0 | 601.06 | 11.41 |
| 2019 (9) | 15.7 | 0 | -0.73 | 0 | -13.35 | 0 | -0.02 | 0 | 14.97 | 0 | 0.69 | -70.64 | 0 | 0 | 1.49 | -61.05 | 0.63 | -53.33 | 0.48 | 0 | 2.38 | 16.1 | 0.05 | 25.0 | 539.52 | 0 |
| 2018 (8) | -3.36 | 0 | -2.19 | 0 | 7.86 | -19.8 | 0.23 | 0 | -5.55 | 0 | 2.35 | -51.24 | 0 | 0 | 3.82 | -61.42 | 1.35 | 5.47 | -0.5 | 0 | 2.05 | 13.89 | 0.04 | 0.0 | -211.32 | 0 |
| 2017 (7) | -2.66 | 0 | -4.71 | 0 | 9.8 | 0 | -1.55 | 0 | -7.37 | 0 | 4.82 | 24.87 | 0 | 0 | 9.90 | 23.56 | 1.28 | -68.47 | 0.45 | -94.71 | 1.8 | -22.41 | 0.04 | -33.33 | -116.16 | 0 |
| 2016 (6) | -2.88 | 0 | 7.23 | 1317.65 | -15.64 | 0 | -12.42 | 0 | 4.35 | -58.01 | 3.86 | 1145.16 | -1.7 | 0 | 8.01 | 1419.94 | 4.06 | -27.76 | 8.51 | 88.27 | 2.32 | -14.71 | 0.06 | 100.0 | -26.45 | 0 |
| 2015 (5) | 9.85 | -20.37 | 0.51 | 0 | 2.37 | 0 | 1.94 | 88.35 | 10.36 | -7.58 | 0.31 | -16.22 | 0 | 0 | 0.53 | -8.44 | 5.62 | 219.32 | 4.52 | 0 | 2.72 | -0.37 | 0.03 | 0.0 | 135.49 | -71.85 |
| 2014 (4) | 12.37 | 17571.43 | -1.16 | 0 | -10.72 | 0 | 1.03 | 0 | 11.21 | 0 | 0.37 | -77.84 | 0 | 0 | 0.58 | -80.0 | 1.76 | 2.33 | -0.19 | 0 | 2.73 | 1.11 | 0.03 | 0 | 481.32 | 34348.97 |
| 2013 (3) | 0.07 | 0 | -1.68 | 0 | 7.32 | 0 | -0.58 | 0 | -1.61 | 0 | 1.67 | -33.2 | 0 | 0 | 2.88 | -23.9 | 1.72 | -65.87 | 2.31 | -46.9 | 2.7 | 2.27 | 0 | 0 | 1.40 | 0 |
| 2012 (2) | -2.82 | 0 | -2.49 | 0 | -10.55 | 0 | -0.96 | 0 | -5.31 | 0 | 2.5 | 0 | 0 | 0 | 3.78 | 0 | 5.04 | 0 | 4.35 | 0 | 2.64 | 0 | 0 | 0 | -40.34 | 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) | 1.73 | -53.99 | 206.13 | 1.23 | -85.7 | 238.2 | -6.47 | -368.84 | -1394.0 | 0.13 | 225.0 | 425.0 | 2.96 | -76.05 | 217.46 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | -1.86 | -72.22 | 48.33 | -1.97 | -143.21 | 38.63 | 0.23 | 9.52 | -55.77 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 21Q2 (19) | 3.76 | 57.32 | -37.65 | 8.6 | 60.15 | 9655.56 | -1.38 | -109.09 | 61.02 | 0.04 | 0 | 300.0 | 12.36 | 59.28 | 108.08 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -1.08 | -172.0 | -440.0 | -0.81 | -158.7 | -710.0 | 0.21 | 0.0 | -62.5 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q1 (18) | 2.39 | 174.45 | -46.29 | 5.37 | 606.58 | 10840.0 | -0.66 | -110.0 | 68.72 | 0 | -100.0 | -100.0 | 7.76 | 416.73 | 76.36 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 1.5 | 85.19 | -11.76 | 1.38 | 160.38 | -13.21 | 0.21 | -51.16 | -63.16 | 0.01 | 0.0 | 0.0 | 149.38 | 145.14 | -27.16 |
| 20Q4 (17) | -3.21 | -96.93 | 9.83 | 0.76 | 185.39 | 575.0 | 6.6 | 1220.0 | 407.69 | 0.01 | 125.0 | 100.75 | -2.45 | 2.78 | 34.14 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.81 | 122.5 | -30.77 | 0.53 | 116.51 | -39.77 | 0.43 | -17.31 | -25.86 | 0.01 | -50.0 | 0.0 | -330.93 | 0 | -36.65 |
| 20Q3 (16) | -1.63 | -127.03 | 54.08 | -0.89 | -888.89 | -345.0 | 0.5 | 114.12 | -86.15 | -0.04 | -100.0 | -180.0 | -2.52 | -142.42 | 32.8 | 0.01 | -85.71 | -94.12 | 0 | 0 | 0 | 0.52 | -40.41 | -95.85 | -3.6 | -1700.0 | -108.09 | -3.21 | -3110.0 | -146.92 | 0.52 | -7.14 | -13.33 | 0.02 | 100.0 | 100.0 | 0.00 | -100.0 | 0 |
| 20Q2 (15) | 6.03 | 35.51 | -54.83 | -0.09 | -80.0 | 43.75 | -3.54 | -67.77 | 39.49 | -0.02 | -150.0 | -118.18 | 5.94 | 35.0 | -54.97 | 0.07 | 40.0 | -56.25 | 0 | 0 | 0 | 0.87 | 165.39 | -72.12 | -0.2 | -111.76 | 85.71 | -0.1 | -106.29 | 87.01 | 0.56 | -1.75 | -6.67 | 0.01 | 0.0 | 0.0 | 1282.98 | 525.63 | 0 |
| 20Q1 (14) | 4.45 | 225.0 | -52.96 | -0.05 | 68.75 | 77.27 | -2.11 | -262.31 | 82.98 | 0.04 | 103.01 | -96.52 | 4.4 | 218.28 | -52.38 | 0.05 | -66.67 | -77.27 | 0 | 0 | 0 | 0.33 | -70.75 | -60.55 | 1.7 | 45.3 | -34.36 | 1.59 | 80.68 | -4.79 | 0.57 | -1.72 | -5.0 | 0.01 | 0.0 | 0.0 | 205.07 | 184.68 | -50.58 |
| 19Q4 (13) | -3.56 | -0.28 | 50.07 | -0.16 | 20.0 | 54.29 | 1.3 | -63.99 | -76.45 | -1.33 | -2760.0 | -2760.0 | -3.72 | 0.8 | 50.27 | 0.15 | -11.76 | -58.33 | 0 | 0 | 0 | 1.12 | -91.04 | -19.62 | 1.17 | 167.63 | -63.44 | 0.88 | 167.69 | -57.07 | 0.58 | -3.33 | 9.43 | 0.01 | 0.0 | 0.0 | -242.18 | 0 | 12.03 |
| 19Q3 (12) | -3.55 | -126.59 | 56.92 | -0.2 | -25.0 | 63.64 | 3.61 | 161.71 | -50.62 | 0.05 | -54.55 | 103.14 | -3.75 | -128.43 | 57.34 | 0.17 | 6.25 | -75.71 | 0 | 0 | 0 | 12.50 | 300.78 | -49.29 | -1.73 | -23.57 | -2.37 | -1.3 | -68.83 | 28.96 | 0.6 | 0.0 | 15.38 | 0.01 | 0.0 | 125.0 | 0.00 | 0 | 0 |
| 19Q2 (11) | 13.35 | 41.12 | 210.47 | -0.16 | 27.27 | 74.6 | -5.85 | 52.82 | -82.24 | 0.11 | -90.43 | 175.0 | 13.19 | 42.75 | 259.4 | 0.16 | -27.27 | -74.6 | 0 | 0 | 0 | 3.12 | 275.54 | -72.08 | -1.4 | -154.05 | -5.26 | -0.77 | -146.11 | 34.19 | 0.6 | 0.0 | 20.0 | 0.01 | 0.0 | -83.33 | 0.00 | -100.0 | 0 |
| 19Q1 (10) | 9.46 | 232.68 | 22.54 | -0.22 | 37.14 | 66.67 | -12.4 | -324.64 | -608.57 | 1.15 | 2200.0 | -47.25 | 9.24 | 223.53 | 30.88 | 0.22 | -38.89 | -66.67 | 0 | 0 | 0 | 0.83 | -40.41 | -65.76 | 2.59 | -19.06 | 121.37 | 1.67 | -18.54 | 271.11 | 0.6 | 13.21 | 22.45 | 0.01 | 0.0 | 0.0 | 414.91 | 250.72 | -48.94 |
| 18Q4 (9) | -7.13 | 13.47 | 28.34 | -0.35 | 36.36 | 66.35 | 5.52 | -24.49 | -48.56 | 0.05 | 103.14 | 109.8 | -7.48 | 14.9 | 31.94 | 0.36 | -48.57 | -65.38 | 0 | 0 | 0 | 1.39 | -94.35 | -77.75 | 3.2 | 289.35 | 627.27 | 2.05 | 212.02 | 2462.5 | 0.53 | 1.92 | 15.22 | 0.01 | 125.0 | 0.0 | -275.29 | 0 | 84.78 |
| 18Q3 (8) | -8.24 | -291.63 | 10.63 | -0.55 | 12.7 | 55.65 | 7.31 | 327.73 | 1591.84 | -1.59 | -4075.0 | 8.62 | -8.79 | -339.51 | 15.97 | 0.7 | 11.11 | -44.44 | 0 | 0 | 0 | 24.65 | 120.66 | -52.66 | -1.69 | -27.07 | -11.18 | -1.83 | -56.41 | -46.4 | 0.52 | 4.0 | 18.18 | -0.04 | -166.67 | -500.0 | 0.00 | 0 | 0 |
| 18Q2 (7) | 4.3 | -44.3 | 351.46 | -0.63 | 4.55 | 51.54 | -3.21 | -83.43 | -341.35 | 0.04 | -98.17 | 109.76 | 3.67 | -48.02 | 221.93 | 0.63 | -4.55 | -52.99 | 0 | 0 | 0 | 11.17 | 360.52 | -64.24 | -1.33 | -213.68 | -38.54 | -1.17 | -360.0 | -120.75 | 0.5 | 2.04 | 13.64 | 0.06 | 500.0 | 500.0 | 0.00 | -100.0 | 0 |
| 18Q1 (6) | 7.72 | 177.59 | -57.63 | -0.66 | 36.54 | 41.59 | -1.75 | -116.31 | 0.57 | 2.18 | 527.45 | 92.92 | 7.06 | 164.24 | -58.69 | 0.66 | -36.54 | -44.07 | 0 | 0 | 0 | 2.43 | -61.28 | -47.85 | 1.17 | 165.91 | -64.86 | 0.45 | 462.5 | -78.97 | 0.49 | 6.52 | 4.26 | 0.01 | 0.0 | 0.0 | 812.63 | 144.92 | 16.85 |
| 17Q4 (5) | -9.95 | -7.92 | -99.0 | -1.04 | 16.13 | -44.44 | 10.73 | 2289.8 | 8153.85 | -0.51 | 70.69 | -215.91 | -10.99 | -5.07 | -92.13 | 1.04 | -17.46 | -2.8 | 0 | 0 | -100.0 | 6.27 | -87.97 | 7.91 | 0.44 | 128.95 | -80.09 | 0.08 | 106.4 | -92.08 | 0.46 | 4.55 | 187.5 | 0.01 | 0.0 | 0.0 | -1809.09 | 0 | -326.95 |
| 17Q3 (4) | -9.22 | -439.18 | 0.0 | -1.24 | 4.62 | 0.0 | -0.49 | -136.84 | 0.0 | -1.74 | -324.39 | 0.0 | -10.46 | -247.51 | 0.0 | 1.26 | -5.97 | 0.0 | 0 | 0 | 0.0 | 52.07 | 66.69 | 0.0 | -1.52 | -58.33 | 0.0 | -1.25 | -135.85 | 0.0 | 0.44 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 17Q2 (3) | -1.71 | -109.39 | 0.0 | -1.3 | -15.04 | 0.0 | 1.33 | 175.57 | 0.0 | -0.41 | -136.28 | 0.0 | -3.01 | -117.61 | 0.0 | 1.34 | 13.56 | 0.0 | 0 | 0 | 0.0 | 31.24 | 571.56 | 0.0 | -0.96 | -128.83 | 0.0 | -0.53 | -124.77 | 0.0 | 0.44 | -6.38 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 17Q1 (2) | 18.22 | 464.4 | 0.0 | -1.13 | -56.94 | 0.0 | -1.76 | -1453.85 | 0.0 | 1.13 | 156.82 | 0.0 | 17.09 | 398.78 | 0.0 | 1.18 | 10.28 | 0.0 | 0 | -100.0 | 0.0 | 4.65 | -19.89 | 0.0 | 3.33 | 50.68 | 0.0 | 2.14 | 111.88 | 0.0 | 0.47 | 193.75 | 0.0 | 0.01 | 0.0 | 0.0 | 695.42 | 264.12 | 0.0 |
| 16Q4 (1) | -5.0 | 0.0 | 0.0 | -0.72 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | -5.72 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 5.81 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -423.73 | 0.0 | 0.0 |
