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)4.393.54-16.861.600.04.5820.74-3.420.4456.960.02-3.9313.214.5120.0964.49-1.96-1.57
23Q4 (19)4.24-21.77-15.711.60-0.6212.6821.4727.9518.7556.950.89-11.012.649.25-6.5865.786.68-4.04
23Q3 (18)5.42-9.82-17.01.613.8715.8316.7810.8320.3756.45-3.77-13.4911.578.13-12.3561.66-2.3-6.56
23Q2 (17)6.0113.83-24.41.551.314.7315.14-12.0832.2358.66-1.06-4.7710.70-2.73-9.0963.11-3.682.99
23Q1 (16)5.284.97-34.01.537.752.017.22-4.7651.4559.29-7.34-2.3711.00-18.7-15.9765.52-4.4211.03
22Q4 (15)5.03-22.97-29.941.422.161.4318.0829.742.763.99-1.93-1.5713.532.50.8968.553.886.66
22Q3 (14)6.53-17.863.491.39-6.08-6.0813.9421.75-3.3365.255.936.4813.2012.153.6965.997.694.8
22Q2 (13)7.95-0.6213.731.48-1.33-15.4311.450.7-12.0661.601.4318.4811.77-10.084.7261.283.8513.97
22Q1 (12)8.0011.4213.481.507.14-13.7911.37-10.26-11.9360.73-6.5816.0313.09-2.3935.5159.01-8.186.15
21Q4 (11)7.1813.7917.321.40-5.41-23.512.67-12.14-14.7465.016.0930.9913.415.3446.0864.272.0616.2
21Q3 (10)6.31-9.7332.561.48-15.43-10.314.4210.75-24.5461.2817.8711.1612.7313.269.4662.9717.110.59
21Q2 (9)6.99-0.8576.071.750.5715.1313.020.85-43.2751.99-0.67-13.2211.2416.36-22.8653.77-3.27-21.26
21Q1 (8)7.0515.285.041.74-4.9219.1812.91-13.12-45.9852.345.46-15.939.665.23-40.055.590.51-20.65
20Q4 (7)6.1228.5756.921.8310.918.9314.86-22.24-36.2849.63-9.98-8.119.18-21.07-32.1555.31-11.65-13.29
20Q3 (6)4.7619.915.251.658.55-1.7919.11-16.73-13.1855.13-7.981.8911.63-20.18-17.5262.60-8.330.94
20Q2 (5)3.974.26.431.524.11-1.322.95-3.97-5.959.91-3.771.4914.57-9.5-13.3868.29-2.532.52
20Q1 (4)3.81-2.310.01.46-13.10.023.902.490.062.2615.270.016.1018.990.070.069.830.0
19Q4 (3)3.90-5.570.01.680.00.023.325.950.054.01-0.180.013.53-4.040.063.792.850.0
19Q3 (2)4.1310.720.01.689.090.022.01-9.760.054.11-8.330.014.10-16.170.062.02-6.890.0
19Q2 (1)3.730.00.01.540.00.024.390.00.059.030.00.016.820.00.066.610.00.0
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)18.19-31.626.534.9820.0746.2855.89-4.7911.52-7.9964.437.56
2022 (9)26.60-19.156.22-11.2713.7223.7258.7012.7112.5216.1459.9014.31
2021 (8)32.9076.227.0111.2711.09-43.2752.08-10.1410.78-12.3652.40-19.64
2020 (7)18.6727.096.30-0.1619.55-21.357.960.2812.30-12.2765.21-4.97
2019 (6)14.69-5.836.31-5.5424.846.1557.805.7814.02-2.0968.627.71
2018 (5)15.60-6.986.68-6.0523.407.5454.646.4514.32-18.1763.7114.59
2017 (4)16.774.497.119.3821.76-4.3151.33-8.5517.50-12.4155.60-5.57
2016 (3)16.051.526.50-6.4722.74-1.4756.136.7919.981.4258.885.26
2015 (2)15.81-6.786.95-8.4323.087.2552.569.3219.706.3755.949.49
2014 (1)16.9612.777.594.9821.52-11.2948.08-4.7518.520.7151.09-9.33

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。