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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 18Q3 (20) | 0.53 | 960.0 | 70.97 | -0.39 | 0 | 38.1 | -0.22 | -144.44 | -153.66 | 0.12 | 400.0 | -93.14 | 0.14 | 180.0 | 143.75 | 0.02 | 0 | -96.83 | 0 | 0 | 0 | 1.37 | 0 | -94.59 | 0.11 | -8.33 | -31.25 | 0 | -100.0 | -100.0 | 0.05 | 0.0 | -50.0 | 0.21 | 0 | -4.55 | 203.85 | 144.62 | 117.0 |
| 18Q2 (19) | 0.05 | 600.0 | 125.0 | 0 | 0 | -100.0 | -0.09 | 18.18 | -128.12 | -0.04 | -300.0 | -166.67 | 0.05 | 600.0 | 126.32 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | -0.00 | -100.0 | 100.0 | 0.12 | -25.0 | -29.41 | 0.01 | -80.0 | -90.0 | 0.05 | 0.0 | -44.44 | 0 | 0 | 100.0 | 83.33 | 933.33 | 154.17 |
| 18Q1 (18) | -0.01 | -102.38 | 99.34 | 0 | 100.0 | 100.0 | -0.11 | 56.0 | -111.34 | -0.01 | 99.47 | 87.5 | -0.01 | -105.0 | 99.34 | 0.01 | -96.3 | 0.0 | 0 | 0 | 0 | 0.45 | -92.31 | 19.37 | 0.16 | 900.0 | -51.52 | 0.05 | 122.73 | -58.33 | 0.05 | -16.67 | -28.57 | 0 | 100.0 | -100.0 | -10.00 | 0 | 98.34 |
| 17Q4 (17) | 0.42 | 35.48 | 123.2 | -0.22 | 65.08 | -134.92 | -0.25 | -160.98 | -117.48 | -1.87 | -206.86 | 63.33 | 0.2 | 162.5 | 116.95 | 0.27 | -57.14 | 2600.0 | 0 | 0 | 0 | 5.86 | -76.85 | 1118.22 | -0.02 | -112.5 | -106.25 | -0.22 | -2300.0 | -344.44 | 0.06 | -40.0 | -14.29 | -0.22 | -200.0 | 0 | 0.00 | -100.0 | 100.0 |
| 17Q3 (16) | 0.31 | 255.0 | 244.44 | -0.63 | -6400.0 | -800.0 | 0.41 | 28.12 | 1950.0 | 1.75 | 2816.67 | 8850.0 | -0.32 | -68.42 | -1700.0 | 0.63 | 6400.0 | 1160.0 | 0 | 0 | 0 | 25.30 | 5565.06 | 1099.28 | 0.16 | -5.88 | 220.0 | 0.01 | -90.0 | 0.0 | 0.1 | 11.11 | 11.11 | 0.22 | 466.67 | 0 | 93.94 | 161.06 | 4.38 |
| 17Q2 (15) | -0.2 | 86.75 | -81.82 | 0.01 | 200.0 | 133.33 | 0.32 | -67.01 | 252.38 | 0.06 | 175.0 | 118.18 | -0.19 | 87.5 | -35.71 | -0.01 | -200.0 | -120.0 | 0 | 0 | 0 | -0.46 | -222.69 | 0 | 0.17 | -48.48 | 88.89 | 0.1 | -16.67 | 106.37 | 0.09 | 28.57 | -25.0 | -0.06 | -200.0 | -20.0 | -153.85 | 74.53 | 0 |
| 17Q1 (14) | -1.51 | 16.57 | -98.68 | -0.01 | -101.59 | 80.0 | 0.97 | -32.17 | 125.58 | -0.08 | 98.43 | -128.57 | -1.52 | -28.81 | -87.65 | 0.01 | 0.0 | -80.0 | 0 | 0 | 0 | 0.38 | -21.51 | -51.55 | 0.33 | 3.12 | 3400.0 | 0.12 | 33.33 | 0 | 0.07 | 0.0 | -36.36 | 0.06 | 0 | 20.0 | -604.00 | 46.61 | -27.16 |
| 16Q4 (13) | -1.81 | -2111.11 | -98.9 | 0.63 | 1000.0 | 6400.0 | 1.43 | 7050.0 | 0 | -5.1 | -25400.0 | -501.57 | -1.18 | -6000.0 | -28.26 | 0.01 | -80.0 | 0 | 0 | 0 | -100.0 | 0.48 | -77.21 | 0 | 0.32 | 540.0 | 0 | 0.09 | 800.0 | 0 | 0.07 | -22.22 | -50.0 | 0 | 0 | 0 | -1131.25 | -1356.94 | -74.04 |
| 16Q3 (12) | 0.09 | 181.82 | -90.11 | -0.07 | -133.33 | 36.36 | 0.02 | 109.52 | 0 | -0.02 | 93.94 | -100.93 | 0.02 | 114.29 | -97.5 | 0.05 | 0.0 | 0 | 0 | 0 | 100.0 | 2.11 | 0 | 0 | 0.05 | -44.44 | 0 | 0.01 | 100.64 | 0 | 0.09 | -25.0 | -18.18 | 0 | 100.0 | 0 | 90.00 | 0 | -89.12 |
| 16Q2 (11) | -0.11 | 85.53 | 73.81 | -0.03 | 40.0 | 40.0 | -0.21 | -148.84 | 0 | -0.33 | -217.86 | -250.0 | -0.14 | 82.72 | 70.21 | 0.05 | 0.0 | 0 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 | 0.09 | 1000.0 | 0 | -1.57 | 0 | 0 | 0.12 | 9.09 | 200.0 | -0.05 | -200.0 | 0 | 0.00 | 100.0 | 100.0 |
| 16Q1 (10) | -0.76 | 16.48 | -22.58 | -0.05 | -400.0 | -171.43 | 0.43 | 0 | 0 | 0.28 | -77.95 | 33.33 | -0.81 | 11.96 | -47.27 | 0.05 | 0 | 0 | 0 | -100.0 | -100.0 | 0.78 | 0 | 0 | -0.01 | 0 | 0 | 0 | 0 | 0 | 0.11 | -21.43 | 0 | 0.05 | 0 | 0 | -475.00 | 26.92 | 0 |
| 15Q4 (9) | -0.91 | -200.0 | -172.22 | -0.01 | 90.91 | 80.0 | 0 | 0 | 0 | 1.27 | -40.65 | 39.56 | -0.92 | -215.0 | -176.03 | 0 | 0 | 0 | 0.15 | 215.38 | 275.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | 27.27 | 0 | 0 | 0 | 0 | -650.00 | -178.57 | 0 |
| 15Q3 (8) | 0.91 | 316.67 | 165.94 | -0.11 | -120.0 | -650.0 | 0 | 0 | 0 | 2.14 | 872.73 | 21500.0 | 0.8 | 270.21 | 158.82 | 0 | 0 | 0 | -0.13 | -750.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | 175.0 | 0 | 0 | 0 | 0 | 827.27 | 178.79 | 0 |
| 15Q2 (7) | -0.42 | 32.26 | -380.0 | -0.05 | -171.43 | 0 | 0 | 0 | 0 | 0.22 | 4.76 | 650.0 | -0.47 | 14.55 | -413.33 | 0 | 0 | 0 | 0.02 | -75.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0 | 0 | 0 | 0 | 0 | -1050.00 | 0 | 0 |
| 15Q1 (6) | -0.62 | -149.21 | -188.57 | 0.07 | 240.0 | 800.0 | 0 | 0 | 0 | 0.21 | -76.92 | 2200.0 | -0.55 | -145.45 | -179.71 | 0 | 0 | 0 | 0.08 | 100.0 | 700.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q4 (5) | 1.26 | 191.3 | 0 | -0.05 | -350.0 | 0 | 0 | 0 | 0 | 0.91 | 9200.0 | 0 | 1.21 | 188.97 | 0 | 0 | 0 | 0 | 0.04 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 14Q3 (4) | -1.38 | -1020.0 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | -0.01 | 75.0 | 0.0 | -1.36 | -1006.67 | 0.0 | 0 | 0 | 0.0 | 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 | 0.00 | 0 | 0.0 |
| 14Q2 (3) | 0.15 | -78.57 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | -0.04 | -300.0 | 0.0 | 0.15 | -78.26 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 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 |
| 14Q1 (2) | 0.7 | 0 | 0.0 | -0.01 | 0 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0 | 0.0 | 0.69 | 0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 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 |
