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) | 0.06 | -99.19 | -5.89 | 0 | 3.7 | 146.67 | 0.87 | 117.5 | -5.83 | 0 | 0.72 | 33.33 | -0.08 | 0 | 0.68 | 16.0 | 5.15 | 24.4 | -3.7 | 0 | 1.45 | -9.94 | 2.55 | -0.78 | 20.00 | 0 |
| 2020 (9) | 7.44 | 0 | -3.93 | 0 | 1.5 | -87.02 | 0.4 | 0 | 3.51 | 0 | 0.54 | -33.33 | 0 | 0 | 0.59 | -39.62 | 4.14 | 340.43 | -5.09 | 0 | 1.61 | -10.06 | 2.57 | 4.05 | 0.00 | 0 |
| 2019 (8) | -5.03 | 0 | -8.64 | 0 | 11.56 | 0 | -0.21 | 0 | -13.67 | 0 | 0.81 | 12.5 | -0.12 | 0 | 0.97 | 22.88 | 0.94 | -86.28 | -4.52 | 0 | 1.79 | 35.61 | 2.47 | 15.42 | 0.00 | 0 |
| 2018 (7) | 10.48 | 104.69 | -7.62 | 0 | -6.4 | 0 | -0.03 | 0 | 2.86 | 0 | 0.72 | -44.62 | 0 | 0 | 0.79 | -41.92 | 6.85 | 82.67 | 0.96 | 0 | 1.32 | 13.79 | 2.14 | 10.31 | 237.10 | -27.29 |
| 2017 (6) | 5.12 | -63.58 | -9.8 | 0 | -0.85 | 0 | 0.53 | 35.9 | -4.68 | 0 | 1.3 | -22.16 | 0 | 0 | 1.36 | -18.14 | 3.75 | -30.3 | -1.53 | 0 | 1.16 | -15.33 | 1.94 | 24.36 | 326.11 | 96.69 |
| 2016 (5) | 14.06 | 67.38 | -14.45 | 0 | 15.79 | 0 | 0.39 | 0 | -0.39 | 0 | 1.67 | 23.7 | 0 | 0 | 1.66 | 34.92 | 5.38 | -38.93 | 5.55 | 0 | 1.37 | 26.85 | 1.56 | 21.88 | 165.80 | -94.47 |
| 2015 (4) | 8.4 | 58.79 | -1.05 | 0 | -15.52 | 0 | 0 | 0 | 7.35 | 0 | 1.35 | -15.62 | 0 | 0 | 1.23 | -18.04 | 8.81 | -25.9 | -2.08 | 0 | 1.08 | 27.06 | 1.28 | 28.0 | 3000.00 | 3359.36 |
| 2014 (3) | 5.29 | 0 | -16.67 | 0 | 32.35 | 194.36 | 0.14 | 0.0 | -11.38 | 0 | 1.6 | 32.23 | 0 | 0 | 1.50 | 7.4 | 11.89 | 74.85 | 4.25 | 23.55 | 0.85 | 10.39 | 1.0 | 42.86 | 86.72 | 0 |
| 2013 (2) | -2.61 | 0 | -9.24 | 0 | 10.99 | -61.6 | 0.14 | 0 | -11.85 | 0 | 1.21 | 8.04 | 0 | 0 | 1.40 | -2.35 | 6.8 | -19.81 | 3.44 | -32.94 | 0.77 | 8.45 | 0.7 | 22.81 | -53.16 | 0 |
| 2012 (1) | -7.8 | 0 | -14.12 | 0 | 28.62 | 0 | -0.05 | 0 | -21.92 | 0 | 1.12 | 0 | 0 | 0 | 1.43 | 0 | 8.48 | 0 | 5.13 | 0 | 0.71 | 0 | 0.57 | 0 | -121.68 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q4 (20) | 0.93 | -44.31 | -23.14 | -1.93 | -31.29 | -171.83 | 9.04 | 226.61 | 80.44 | 0.27 | 170.0 | -38.64 | -1.0 | -600.0 | -300.0 | 0.14 | -12.5 | 27.27 | -0.02 | -140.0 | 33.33 | 0.38 | -47.59 | 3.06 | 3.62 | 1745.45 | 59.47 | 0.47 | 112.57 | -66.9 | 0.37 | 2.78 | -7.5 | 0.64 | 0.0 | 0.0 | 62.84 | 0 | 27.75 |
| 21Q3 (19) | 1.67 | -64.39 | -31.28 | -1.47 | 28.29 | -48.48 | -7.14 | -362.5 | -71300.0 | 0.1 | -62.96 | 300.0 | 0.2 | -92.42 | -86.11 | 0.16 | 6.67 | -5.88 | 0.05 | 0 | 0 | 0.73 | 29.14 | -19.48 | -0.22 | -112.87 | -83.33 | -3.74 | -307.78 | -52.03 | 0.36 | 0.0 | -7.69 | 0.64 | 0.0 | -4.48 | 0.00 | -100.0 | 0 |
| 21Q2 (18) | 4.69 | 164.87 | 80.38 | -2.05 | -355.56 | -76.72 | 2.72 | 395.65 | 780.0 | 0.27 | 17.39 | 92.86 | 2.64 | 134.38 | 83.33 | 0.15 | -42.31 | 50.0 | 0 | 100.0 | 0 | 0.57 | -54.02 | 37.66 | 1.71 | 4175.0 | -1.72 | 1.8 | 180.72 | 210.34 | 0.36 | 0.0 | -10.0 | 0.64 | 3.23 | 1.59 | 167.50 | 0 | 3.72 |
| 21Q1 (17) | -7.23 | -697.52 | -702.5 | -0.45 | 36.62 | 57.94 | -0.92 | -118.36 | 70.32 | 0.23 | -47.73 | 276.92 | -7.68 | -1636.0 | -6007.69 | 0.26 | 136.36 | 62.5 | -0.12 | -300.0 | -500.0 | 1.23 | 231.2 | 50.95 | 0.04 | -98.24 | -84.62 | -2.23 | -257.04 | 51.73 | 0.36 | -10.0 | -12.2 | 0.62 | -3.12 | -3.12 | 0.00 | -100.0 | 0 |
| 20Q4 (16) | 1.21 | -50.21 | 141.02 | -0.71 | 28.28 | 55.06 | 5.01 | 50200.0 | 64.26 | 0.44 | 980.0 | 309.52 | 0.5 | -65.28 | 111.04 | 0.11 | -35.29 | -31.25 | -0.03 | 0 | -160.0 | 0.37 | -59.05 | -35.27 | 2.27 | 1991.67 | 84.55 | 1.42 | 157.72 | 545.45 | 0.4 | 2.56 | -4.76 | 0.64 | -4.48 | -4.48 | 49.19 | 0 | 121.84 |
| 20Q3 (15) | 2.43 | -6.54 | 252.17 | -0.99 | 14.66 | 65.38 | -0.01 | 97.5 | -100.36 | -0.05 | -135.71 | 16.67 | 1.44 | 0.0 | 166.36 | 0.17 | 70.0 | 21.43 | 0 | 0 | -100.0 | 0.91 | 120.76 | 6.44 | -0.12 | -106.9 | 87.5 | -2.46 | -524.14 | 18.81 | 0.39 | -2.5 | -11.36 | 0.67 | 6.35 | 1.52 | 0.00 | -100.0 | 0 |
| 20Q2 (14) | 2.6 | 116.67 | 124.14 | -1.16 | -8.41 | 3.33 | -0.4 | 87.1 | -111.49 | 0.14 | 207.69 | 123.73 | 1.44 | 1007.69 | 3700.0 | 0.1 | -37.5 | 0.0 | 0 | -100.0 | 100.0 | 0.41 | -49.58 | -1.23 | 1.74 | 569.23 | -15.12 | 0.58 | 112.55 | -69.47 | 0.4 | -2.44 | -4.76 | 0.63 | -1.56 | 8.62 | 161.49 | 0 | 303.73 |
| 20Q1 (13) | 1.2 | 140.68 | 130.46 | -1.07 | 32.28 | 64.21 | -3.1 | -201.64 | -237.17 | -0.13 | 38.1 | -120.31 | 0.13 | 102.87 | 101.88 | 0.16 | 0.0 | -60.98 | 0.03 | -40.0 | 0 | 0.82 | 42.02 | -69.65 | 0.26 | -78.86 | 118.84 | -4.62 | -2200.0 | -27.98 | 0.41 | -2.38 | -19.61 | 0.64 | -4.48 | 14.29 | 0.00 | 100.0 | 0 |
| 19Q4 (12) | -2.95 | -527.54 | -264.8 | -1.58 | 44.76 | 9.2 | 3.05 | 10.11 | 144.4 | -0.21 | -250.0 | 25.0 | -4.53 | -108.76 | -9160.0 | 0.16 | 14.29 | 14.29 | 0.05 | 400.0 | 0 | 0.57 | -32.66 | 27.29 | 1.23 | 228.12 | -74.0 | 0.22 | 107.26 | -83.7 | 0.42 | -4.55 | 5.0 | 0.67 | 1.52 | 19.64 | -225.19 | 0 | -390.61 |
| 19Q3 (11) | 0.69 | -40.52 | -77.3 | -2.86 | -138.33 | -15.79 | 2.77 | -20.4 | -17.56 | -0.06 | 89.83 | -133.33 | -2.17 | -5325.0 | -480.7 | 0.14 | 40.0 | -17.65 | 0.01 | 105.26 | 0 | 0.85 | 104.84 | -14.28 | -0.96 | -146.83 | -405.26 | -3.03 | -259.47 | -5150.0 | 0.44 | 4.76 | 41.94 | 0.66 | 13.79 | 20.0 | 0.00 | -100.0 | -100.0 |
| 19Q2 (10) | 1.16 | 129.44 | -85.54 | -1.2 | 59.87 | 31.03 | 3.48 | 53.98 | 458.76 | -0.59 | -192.19 | -6000.0 | -0.04 | 99.42 | -100.64 | 0.1 | -75.61 | -61.54 | -0.19 | 0 | -575.0 | 0.42 | -84.51 | -61.54 | 2.05 | 248.55 | -34.71 | 1.9 | 152.63 | -17.39 | 0.42 | -17.65 | 31.25 | 0.58 | 3.57 | 11.54 | 40.00 | 0 | -84.34 |
| 19Q1 (9) | -3.94 | -320.11 | -66.24 | -2.99 | -71.84 | -79.04 | 2.26 | 132.9 | 217.71 | 0.64 | 328.57 | 966.67 | -6.93 | -13960.0 | -71.53 | 0.41 | 192.86 | 173.33 | 0 | 0 | 100.0 | 2.69 | 495.7 | 242.88 | -1.38 | -129.18 | -66.27 | -3.61 | -367.41 | -30.8 | 0.51 | 27.5 | 70.0 | 0.56 | 0.0 | 9.8 | 0.00 | -100.0 | 0 |
| 18Q4 (8) | 1.79 | -41.12 | 32.59 | -1.74 | 29.55 | 13.43 | -6.87 | -304.46 | -298.55 | -0.28 | -255.56 | 90.82 | 0.05 | -91.23 | 107.58 | 0.14 | -17.65 | -73.08 | 0 | 0 | 0 | 0.45 | -54.66 | -71.95 | 4.73 | 2589.47 | -2.87 | 1.35 | 2150.0 | 3.05 | 0.4 | 29.03 | 37.93 | 0.56 | 1.82 | 12.0 | 77.49 | -76.55 | 20.54 |
| 18Q3 (7) | 3.04 | -62.09 | -11.37 | -2.47 | -41.95 | 21.34 | 3.36 | 446.39 | 178.87 | 0.18 | 1700.0 | 63.64 | 0.57 | -90.92 | 96.55 | 0.17 | -34.62 | -48.48 | 0 | -100.0 | 0 | 1.00 | -8.09 | -37.78 | -0.19 | -106.05 | 64.15 | 0.06 | -97.39 | -53.85 | 0.31 | -3.12 | 6.9 | 0.55 | 5.77 | 12.24 | 330.43 | 29.37 | -12.33 |
| 18Q2 (6) | 8.02 | 438.4 | 54.23 | -1.74 | -4.19 | 39.16 | -0.97 | 49.48 | 62.4 | 0.01 | -83.33 | -85.71 | 6.28 | 255.45 | 168.38 | 0.26 | 73.33 | 52.94 | 0.04 | 200.0 | 0 | 1.08 | 38.1 | 49.63 | 3.14 | 478.31 | 2142.86 | 2.3 | 183.33 | 263.12 | 0.32 | 6.67 | 10.34 | 0.52 | 1.96 | 0.0 | 255.41 | 0 | 0 |
| 18Q1 (5) | -2.37 | -275.56 | 51.13 | -1.67 | 16.92 | 6.7 | -1.92 | -155.49 | -175.59 | 0.06 | 101.97 | -87.5 | -4.04 | -512.12 | 39.16 | 0.15 | -71.15 | -48.28 | -0.04 | 0 | 0 | 0.78 | -51.26 | -48.01 | -0.83 | -117.04 | -13.7 | -2.76 | -310.69 | -76.92 | 0.3 | 3.45 | 0.0 | 0.51 | 2.0 | 15.91 | 0.00 | -100.0 | 0 |
| 17Q4 (4) | 1.35 | -60.64 | 0.0 | -2.01 | 35.99 | 0.0 | 3.46 | 181.22 | 0.0 | -3.05 | -2872.73 | 0.0 | -0.66 | -327.59 | 0.0 | 0.52 | 57.58 | 0.0 | 0 | 0 | 0.0 | 1.61 | 0.58 | 0.0 | 4.87 | 1018.87 | 0.0 | 1.31 | 907.69 | 0.0 | 0.29 | 0.0 | 0.0 | 0.5 | 2.04 | 0.0 | 64.29 | -82.94 | 0.0 |
| 17Q3 (3) | 3.43 | -34.04 | 0.0 | -3.14 | -9.79 | 0.0 | -4.26 | -65.12 | 0.0 | 0.11 | 57.14 | 0.0 | 0.29 | -87.61 | 0.0 | 0.33 | 94.12 | 0.0 | 0 | 0 | 0.0 | 1.60 | 121.03 | 0.0 | -0.53 | -478.57 | 0.0 | 0.13 | 109.22 | 0.0 | 0.29 | 0.0 | 0.0 | 0.49 | -5.77 | 0.0 | 376.92 | 0 | 0.0 |
| 17Q2 (2) | 5.2 | 207.22 | 0.0 | -2.86 | -59.78 | 0.0 | -2.58 | -201.57 | 0.0 | 0.07 | -85.42 | 0.0 | 2.34 | 135.24 | 0.0 | 0.17 | -41.38 | 0.0 | 0 | 0 | 0.0 | 0.72 | -52.01 | 0.0 | 0.14 | 119.18 | 0.0 | -1.41 | 9.62 | 0.0 | 0.29 | -3.33 | 0.0 | 0.52 | 18.18 | 0.0 | 0.00 | 0 | 0.0 |
| 17Q1 (1) | -4.85 | 0.0 | 0.0 | -1.79 | 0.0 | 0.0 | 2.54 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | -6.64 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | -1.56 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
