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)1.74-3.338.071.010.03.0652.213.16-7.5390.120.28-2.9911.506.38-22.97130.830.89-2.69
23Q4 (19)1.8011.1113.211.0113.48-1.9450.61-9.82-11.7289.87-12.581.6110.81-28.46-12.54129.67-9.83-2.8
23Q3 (18)1.62-0.619.460.890.0-20.5456.120.38-8.55102.800.3626.4315.11-16.127.08143.802.479.95
23Q2 (17)1.631.244.490.89-9.18-29.3755.91-0.97-4.31102.4310.2641.6318.0120.6367.07140.334.3816.97
23Q1 (16)1.611.264.550.98-4.85-24.0356.46-1.52-4.5392.905.0331.3414.9320.7940.98134.440.7712.71
22Q4 (15)1.597.430.01.03-8.04-24.2657.33-6.580.2888.458.7831.912.363.9533.62133.412.016.02
22Q3 (14)1.48-5.136.471.12-11.11-18.8461.375.03-6.0281.3112.4323.6811.8910.316.45130.799.028.23
22Q2 (13)1.561.3-1.271.26-2.33-25.8858.43-1.21.4672.322.2534.910.781.797.58119.970.5818.57
22Q1 (12)1.54-3.14-1.281.29-5.15-20.8659.143.451.6770.735.4726.5110.5914.49-1.76119.283.7315.47
21Q4 (11)1.5914.39-5.361.36-1.45-5.5657.17-12.455.2767.062.016.179.25-9.4-32.48114.99-4.8410.81
21Q3 (10)1.39-12.03-15.241.38-18.829.5265.3013.3917.5365.7422.63-8.6810.211.9-34.76120.8419.437.99
21Q2 (9)1.581.282.61.704.2933.8657.59-1.0-2.8353.61-4.11-25.4410.02-7.05-29.39101.18-2.05-13.51
21Q1 (8)1.56-7.1413.041.6313.1948.1858.177.11-11.7255.91-11.48-32.2310.78-21.31-25.55103.30-0.45-22.85
20Q4 (7)1.682.4414.291.4414.2915.254.31-2.25-12.3563.16-12.27-13.5913.70-12.4610.84103.77-7.27-15.42
20Q3 (6)1.646.499.331.26-0.79-1.5655.56-6.26-8.6371.990.131.0815.6510.2931.07111.90-4.34-6.82
20Q2 (5)1.5411.593.361.2715.454.9659.27-10.05-3.1271.90-12.85-4.3414.19-2.020.87116.98-12.64-6.12
20Q1 (4)1.38-6.120.01.10-12.00.065.896.340.082.5012.870.014.4817.150.0133.909.140.0
19Q4 (3)1.47-2.00.01.25-2.340.061.961.890.073.092.630.012.363.520.0122.692.170.0
19Q3 (2)1.500.670.01.285.790.060.81-0.60.071.22-5.240.011.941.70.0120.09-3.620.0
19Q2 (1)1.490.00.01.210.00.061.180.00.075.160.00.011.740.00.0124.600.00.0
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)6.867.363.92-16.653.19-6.8593.1119.7712.035.8134.278.75
2022 (9)6.39-6.854.70-25.457.107.3177.7434.2911.3710.71123.4722.45
2021 (8)6.8624.56.3027.0253.21-19.7257.89-21.3710.27-26.17100.83-19.97
2020 (7)5.51-5.04.964.8666.285.4173.62-4.613.91-3.47125.990.28
2019 (6)5.801.584.73-3.4762.88-1.6677.173.5414.41-0.96125.641.4
2018 (5)5.715.744.902.0863.94-5.3774.53-1.9314.55-15.51123.91-1.93
2017 (4)5.409.764.80-0.4167.57-8.8976.000.3717.22-10.55126.35-3.28
2016 (3)4.92-2.384.82-9.5774.162.3775.7210.4919.2527.99130.633.73
2015 (2)5.04-0.985.33-7.4772.441.0968.538.0615.04-0.79125.935.02
2014 (1)5.09-5.395.76-6.1971.665.5863.426.6415.16-1.04119.917.04

財務分析相關資訊

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。