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
  • 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
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
24Q1 (20)2.31-8.33138.142.69-6.92183.1639.378.82-58.0233.877.59-64.5110.7617.22-27.01-37.52-39.84-200.19
23Q4 (19)2.52-3.45149.52.891.05162.7336.183.94-59.9831.48-1.19-62.0594.4935.020.53-26.83-710.57-133.81
23Q3 (18)2.6134.54110.482.8676.54214.2934.81-25.73-52.4231.86-43.24-68.069.98-13.392.81-3.31-114.91-103.16
23Q2 (17)1.94100.050.391.6270.53128.1746.87-50.02-33.7456.13-41.18-56.1280.80-46.75-21.3722.20-40.72-76.85
23Q1 (16)0.97-3.96-25.950.95-13.641.0693.783.7434.5795.4215.02-1.66151.7561.45-16.6237.45-52.81345.09
22Q4 (15)1.01-18.55-63.671.1020.88-48.8490.4023.56175.7882.96-16.6895.9493.9938.08-5.0879.36-24.17432.05
22Q3 (14)1.24-3.88-44.140.9128.17-50.5473.163.4278.3199.57-22.17100.9568.07-33.76-42.01104.669.13490.52
22Q2 (13)1.29-1.53-47.130.71-24.47-69.5370.741.5189.91127.9331.85228.19102.76-43.545.9995.90727.62562.84
22Q1 (12)1.31-52.88-26.40.94-56.28-59.6669.69112.636.2297.03129.17148.1181.9983.7960.8-15.2836.0733.3
21Q4 (11)2.7825.2344.792.1516.85-40.9332.78-20.11-30.9342.34-14.5569.3699.02-15.6411.41-23.9010.82-45.47
21Q3 (10)2.22-9.0216.841.84-21.03-48.3141.0310.15-14.3149.5527.1293.71117.3821.0754.45-26.80-29.34-955.12
21Q2 (9)2.4437.0840.232.330.0-5.2837.25-27.19-28.9738.98-0.335.4796.95-14.3413.17-20.729.56-656.99
21Q1 (8)1.78-7.2914.842.33-35.9914.2251.167.8-12.939.1156.44-12.39113.1827.342.42-22.91-39.44-221.32
20Q4 (7)1.921.0518.523.642.2550.4147.46-0.88-15.3725.00-2.27-33.5888.8816.95-4.4-16.43-546.85-2320.27
20Q3 (6)1.909.220.253.5644.7252.7947.88-8.7-16.9625.58-30.79-34.4476.00-11.292.54-2.54-168.28-111.26
20Q2 (5)1.7412.2631.822.4620.5957.6952.44-10.73-23.7536.96-17.2-36.4685.67-22.48-21.763.72152.17-78.67
20Q1 (4)1.55-4.320.02.04-15.70.058.744.740.044.6418.60.0110.5118.870.0-7.13-1063.510.0
19Q4 (3)1.622.530.02.423.860.056.08-2.740.037.64-3.540.092.9725.430.00.74-96.720.0
19Q3 (2)1.5819.70.02.3349.360.057.66-16.160.039.02-32.920.074.12-32.310.022.5529.30.0
19Q2 (1)1.320.00.01.560.00.068.770.00.058.170.00.0109.500.00.017.440.00.0
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)7.43106.968.45145.6449.12-51.7343.20-59.34114.54-53.64-22.220
2022 (9)3.59-59.483.44-66.67101.76146.87106.24200.37247.06140.14-39.070
2021 (8)8.8635.0610.32-4.9741.22-25.9235.375.21102.88-7.61-26.300
2020 (7)6.5614.4910.8617.7955.64-12.633.62-15.1111.364.77-22.090
2019 (6)5.7343.259.2233.0463.66-30.1539.60-24.87106.29-15.91-3.040
2018 (5)4.00-10.316.937.2891.1411.4652.71-6.71126.4034.4517.45-60.56
2017 (4)4.463.06.4647.8381.77-2.9856.50-32.3494.015.6444.25-43.85
2016 (3)4.338.524.374.0584.28-7.8283.51-3.9888.99-14.4278.805.89
2015 (2)3.991.014.20-17.1691.43-0.9486.9720.86103.988.1974.429.2
2014 (1)3.95-2.715.073.4792.302.6771.96-3.3196.113.7868.15-4.98

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