玩股撇步(動畫小學堂)  

  • 收帳和銷貨天數如果一直上升, 就要當心了!
  • 存貨在不同時期有不同的意義, 像是滯銷, 或是因為報價回升而屯貨, 或是積極備料, 這都需要去看存貨細項和判斷當時的情況來分辨
  • 當存貨增加時, 還需要注意增加的是不是商品或製成品. 如果是在製品或原物料, 反而有可能是供給不順沒法變製成品又或者是需求旺盛(短期營收趨勢向上)
  • 處在景氣下行的公司當存貨細項-原料和在製品的回升可能代表訂單開始回溫了
  • 當記憶體模組廠, 像是威剛、十銓存貨增加時, 有可能是在增加低價庫存, 代表著景氣循環來到相對低點, 也許就是建立部位的好時機
  • 當存貨提列減損損失,虧損認列在該年度,但是存貨價格回升後,之後年度也會直接回沖增加EPS,這種情況很容易在記憶體模組廠見到
  • 存貨一直增加,但是存貨銷售比沒什麼改變,可以推測是公司因為銷售良好而準備的存貨
  • 當淨營業週期(日)接近於0, 代表公司好像在做無本生意
平均收帳天數和平均銷貨天數-近20季
存貨銷售比
近3年股價
應收帳款周轉率 QoQ YoY存貨周轉率 QoQ YoY平均收帳天數 QoQ YoY平圴銷貨天數 QoQ YoY應付帳款付現天數 QoQ YoY淨營業週期(日) QoQ YoY
24Q2 (20)2.043.55-7.691.896.1817.3944.57-3.328.148.05-6.26-15.05115.81-9.850.79-23.1925.43-35.53
24Q1 (19)1.9714.53-25.381.78-3.7811.2546.10-12.6133.6251.264.02-9.74128.461.466.95-31.10-26.53-7.91
23Q4 (18)1.72-27.12-16.11.85-24.4923.3352.7536.9118.749.2832.58-18.6126.6146.54-8.57-24.58-129.7226.65
23Q3 (17)2.366.7919.192.4552.1728.9538.53-6.55-16.3537.17-34.28-22.2586.40-24.8-27.74-10.7037.4658.37
23Q2 (16)2.21-16.293.761.610.63-17.0141.2319.51-3.5356.56-0.4120.47114.90-4.34-5.24-17.1140.6345.79
23Q1 (15)2.6428.7845.051.606.67-5.3334.50-22.37-30.9756.79-6.195.71120.11-13.27-12.19-28.8214.012.9
22Q4 (14)2.053.5440.411.50-21.05-13.7944.44-3.52-28.4760.5426.6316.04138.4815.828.56-33.51-30.39-152.71
22Q3 (13)1.98-7.0446.671.90-2.067.9546.067.77-31.747.811.83-7.45119.56-1.39-6.91-25.7018.57-175.16
22Q2 (12)2.1317.0337.421.9414.79-1.0242.74-14.49-27.1946.95-12.61.14121.25-11.36-3.27-31.564.62-56.08
22Q1 (11)1.8224.6632.851.69-2.87-10.5849.98-19.56-24.4853.722.9711.36136.797.24-9.16-33.09-149.558.52
21Q4 (10)1.468.15-0.681.74-1.14-27.562.13-7.870.752.170.9937.54127.56-0.69-2.05-13.26-41.9756.67
21Q3 (9)1.35-12.9-25.821.76-10.2-41.1467.4414.8934.8551.6611.2969.71128.442.4738.81-9.3453.8122.68
21Q2 (8)1.5513.14-16.671.963.7-5.3158.70-11.319.846.42-3.775.57125.35-16.7626.44-20.2244.1-227.18
21Q1 (7)1.37-6.86.21.89-21.2547.6666.187.26-6.2248.2427.18-31.94150.5915.63-10.11-36.17-18.2-38.69
20Q4 (6)1.47-19.23-12.52.40-19.7313.7461.7023.3813.8637.9324.61-12.1130.2340.749.62-30.60-153.31-42.59
20Q3 (5)1.82-2.15-8.542.9944.4420.0850.012.069.4830.44-30.77-16.6592.53-6.67-5.23-12.08-95.4721.76
20Q2 (4)1.8644.190.02.0761.720.049.00-30.570.043.97-37.970.099.14-40.820.0-6.1876.30.0
20Q1 (3)1.29-23.210.01.28-39.340.070.5730.230.070.8864.260.0167.5341.020.0-26.08-21.530.0
19Q4 (2)1.68-15.580.02.11-15.260.054.1918.630.043.1518.150.0118.8021.670.0-21.46-38.990.0
19Q3 (1)1.990.00.02.490.00.045.680.00.036.520.00.097.640.00.0-15.440.00.0
平均收帳天數和平均銷貨天數-近10年
應收帳款周轉率 YoY存貨周轉率 YoY平均收帳天數 YoY平圴銷貨天數 YoY應付帳款付現天數 YoY淨營業週期(日) YoY
2023 (10)10.3512.386.847.0435.27-10.9853.39-6.53123.52-7.27-34.860
2022 (9)9.2134.266.39-20.2239.62-25.5757.1225.29133.21-0.71-36.480
2021 (8)6.8616.278.019.2853.23-13.9245.59-8.51134.16-11.78-35.340
2020 (7)5.90-29.767.33-16.0461.8442.2949.8319.18152.0834.69-40.410
2019 (6)8.400.968.73-3.7543.46-0.9141.813.93112.91-0.96-27.640
2018 (5)8.32-6.629.07-5.9143.867.0340.236.23114.007.9-29.910
2017 (4)8.91-7.289.6417.8540.987.9337.87-15.15105.65-4.86-26.790
2016 (3)9.61-9.348.18-14.4437.9710.2544.6316.89111.0512.74-28.440
2015 (2)10.604.749.56-10.434.44-4.4938.1811.698.50-4.84-25.890
2014 (1)10.1210.010.6710.3436.06-9.1534.21-9.33103.51-5.34-33.250

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