玩股撇步(動畫小學堂)  

  • 應收帳款周轉率和存貨周轉率如果一路下滑, 如果是因為賣不出去, 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
  • 當淨營業週期(日)接近於0, 代表公司好像在做無本生意
應收帳款周轉率和存貨周轉率-近20季
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
23Q4 (20)1.41-1.47.630.8711.5414.4764.571.33-7.19104.45-10.7-12.6531.146.037.38137.88-8.88-13.91
23Q3 (19)1.4321.1916.260.7820.02.6363.72-17.12-13.58116.97-16.5-2.6129.37-16.54-3.93151.32-16.75-7.31
23Q2 (18)1.188.26-18.620.651.56-31.5876.88-8.2722.69140.08-1.5346.6735.19-12.7231.31181.77-2.1438.36
23Q1 (17)1.09-16.79-27.330.64-15.79-27.2783.8120.4738.03142.2618.9736.9740.3239.0369.13185.7515.9931.97
22Q4 (16)1.316.5-28.420.760.0-8.4369.57-5.6439.73119.58-0.439.3429.00-5.1439.69160.15-1.915.72
22Q3 (15)1.23-15.17-7.520.76-20.018.7573.7317.677.75120.1025.75-14.9330.5714.0714.75163.2624.27-10.77
22Q2 (14)1.45-3.33-11.590.957.9517.2862.663.1912.6895.51-8.04-15.3726.8012.424.56131.37-6.66-8.02
22Q1 (13)1.50-18.03-13.290.886.02-10.260.7221.9515.77103.86-5.0411.8223.8414.84-19.38140.751.721.59
21Q4 (12)1.8337.59-10.730.8329.69-20.1949.79-27.2412.39109.37-22.5325.2120.76-22.07-20.97138.40-24.3631.32
21Q3 (11)1.33-18.9-37.560.64-20.99-20.9968.4323.0560.03141.1725.124.9126.643.9417.1182.9628.1137.52
21Q2 (10)1.64-5.219.710.81-17.3530.6555.616.02-16.55112.8521.5-23.4925.63-13.32-33.17142.8223.38-18.76
21Q1 (9)1.73-15.61-1.140.98-5.778.8952.4518.41.192.886.33-8.3529.5712.56-11.31115.769.84-3.44
20Q4 (8)2.05-3.764.591.0428.4-3.744.303.6-4.7387.35-22.713.426.2715.477.89105.39-20.78-1.15
20Q3 (7)2.1355.475.450.8130.65-25.042.76-35.83-4.89113.02-23.3733.7222.75-40.68-10.4133.04-24.3227.81
20Q2 (6)1.37-21.71-31.840.62-31.11-42.0666.6428.4546.95147.4945.5473.6238.3515.0353.09175.7946.6467.01
20Q1 (5)1.75-10.7110.060.90-16.67-8.1651.8811.57-9.19101.3419.969.5833.3436.920.24119.8812.443.04
19Q4 (4)1.96-2.970.01.080.00.046.503.430.084.48-0.050.024.35-4.10.0106.622.430.0
19Q3 (3)2.020.50.01.080.930.044.96-0.860.084.52-0.510.025.391.360.0104.09-1.110.0
19Q2 (2)2.0126.420.01.079.180.045.35-20.620.084.95-8.140.025.05-24.680.0105.26-9.520.0
19Q1 (1)1.590.00.00.980.00.057.130.00.092.480.00.033.260.00.0116.340.00.0
應收帳款周轉率和存貨周轉率-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)4.92-16.473.04-3.4974.2119.81120.043.4634.7623.18159.496.51
2022 (9)5.89-6.213.15-2.7861.946.61116.022.8928.22-12.17149.747.94
2021 (8)6.28-2.183.24-8.7358.102.18112.769.7732.13-13.42138.7313.28
2020 (7)6.42-8.943.55-13.256.869.87102.7215.1737.113.75122.4716.46
2019 (6)7.051.884.09-12.9851.75-1.8689.1914.8335.770.11105.1611.08
2018 (5)6.92-3.084.701.5152.733.1377.67-1.4535.7314.9694.67-4.24
2017 (4)7.14-0.424.63-6.6551.130.4978.817.1831.0832.2698.86-2.03
2016 (3)7.1704.96050.88073.53023.500100.910

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