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)2.875.13-0.350.7728.3310.031.68-5.040.35118.72-21.71-9.2619.22-15.8530.75131.18-19.1-11.19
23Q4 (19)2.73-8.08-15.220.60-31.03-30.2333.369.0618.05151.6444.9943.2722.8434.0493.72162.1637.2532.59
23Q3 (18)2.979.59-4.50.8711.540.030.59-8.774.37104.59-10.18-0.3717.0410.8714.9118.15-12.23-1.1
23Q2 (17)2.71-5.9-30.150.7811.43-16.1333.536.2142.92116.45-11.019.4115.374.56-6.28134.61-8.8728.71
23Q1 (16)2.88-10.56-7.690.70-18.6-5.4131.5711.718.41130.8423.625.8714.7024.68-23.24147.7120.7810.59
22Q4 (15)3.223.5420.150.86-1.1530.328.26-3.58-16.83105.840.82-23.811.79-20.5-44.28122.302.38-19.39
22Q3 (14)3.11-19.859.510.87-6.4524.2929.3124.94-8.38104.987.65-19.614.83-9.57-37.4119.4614.23-13.99
22Q2 (13)3.8824.366.010.9325.68-13.8923.46-19.44-5.7197.52-21.0915.3916.40-14.3630.57104.58-21.78.0
22Q1 (12)3.1216.42-21.010.7412.12-27.4529.12-14.326.55123.59-11.0239.0519.15-9.586.28133.56-11.9631.44
21Q4 (11)2.68-5.631.90.66-5.713.1333.986.22-1.62138.896.36-1.9921.16-10.682.27151.719.23-2.47
21Q3 (10)2.84-22.42.530.70-35.19-6.6731.9928.58-2.56130.5854.518.1223.6988.6123.58138.8943.443.32
21Q2 (9)3.66-7.3416.931.085.8811.3424.888.13-14.4784.51-4.92-9.7512.5622.18-6.9696.83-4.7-11.35
21Q1 (8)3.9550.1944.161.0259.388.5123.01-33.38-30.5988.88-37.28-7.8810.28-50.31-43.02101.61-34.68-8.94
20Q4 (7)2.63-5.05-17.30.64-14.67-52.9434.545.2120.77141.7117.34111.3220.697.9325.39155.5515.7196.5
20Q3 (6)2.77-11.5-1.420.75-22.68-38.0232.8312.861.48120.7728.9760.0519.1742.0-21.14134.4323.0760.99
20Q2 (5)3.1314.232.620.973.19-11.0129.09-12.25-2.6493.64-2.9411.8413.50-25.17-36.53109.23-2.1118.29
20Q1 (4)2.74-13.840.00.94-30.880.033.1515.910.096.4843.870.018.049.330.0111.5940.970.0
19Q4 (3)3.1813.170.01.3612.40.028.60-11.590.067.06-11.130.016.50-32.130.079.16-5.20.0
19Q3 (2)2.81-7.870.01.2111.010.032.358.270.075.46-9.880.024.3114.290.083.50-9.570.0
19Q2 (1)3.050.00.01.090.00.029.880.00.083.730.00.021.270.00.092.340.00.0
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)14.122.623.16-12.4725.86-2.49115.4514.311.705.69129.6111.29
2022 (9)13.76-7.093.61-2.1726.527.59101.012.0611.07-10.94116.464.73
2021 (8)14.8145.053.6914.9524.65-31.0398.97-13.0212.43-39.19111.20-13.86
2020 (7)10.21-28.653.21-27.2135.7440.1113.7937.3920.4421.09129.0941.16
2019 (6)14.31-8.094.4123.8825.518.7882.82-19.1816.88-3.7191.45-15.64
2018 (5)15.5719.43.5624.0423.45-16.22102.48-19.3517.53-36.44108.40-14.96
2017 (4)13.04-0.612.87-10.3127.990.61127.0711.4627.58-28.18127.4723.25
2016 (3)13.1224.363.2018.0827.82-19.55114.00-15.3538.40-12.96103.42-17.36
2015 (2)10.55-14.162.714.6334.5816.39134.68-4.4744.1215.41125.14-5.52
2014 (1)12.29-29.292.59-7.8329.7141.48140.988.3838.236.58132.4514.96

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