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)2.833.284.430.85-4.49-26.7232.11-3.17-4.24107.615.037.7330.296.7720.77109.432.026.39
23Q4 (19)2.7441.97-5.840.8927.14-18.3533.16-29.66.15102.49-21.0722.4128.37-12.5238.8107.28-25.7713.49
23Q3 (18)1.93-28.25-37.540.70-32.699.3747.1039.2759.82129.8548.62-8.6832.4331.49.86144.5249.751.67
23Q2 (17)2.69-0.74-40.751.04-10.3416.8533.820.8668.7687.3711.83-14.4424.68-1.59-7.0196.5111.470.94
23Q1 (16)2.71-6.87-32.421.166.4216.033.537.3347.978.13-6.69-13.8125.0822.72.4586.58-8.41-2.53
22Q4 (15)2.91-5.83-44.891.0970.316.8631.246.0181.2183.73-41.12-6.4320.44-30.76-16.5494.53-33.514.96
22Q3 (14)3.09-31.94-50.240.64-28.09-31.9129.4747.06101.02142.2039.2646.7629.5211.23-9.78142.1548.6880.32
22Q2 (13)4.5413.22-34.20.89-11.0-16.0420.04-11.651.93102.1112.6418.9826.548.42-29.495.617.6355.67
22Q1 (12)4.01-24.05-35.741.00-1.96-13.7922.6731.555.4990.651.3115.2424.48-0.04-37.5288.838.0364.29
21Q4 (11)5.28-14.98-29.791.028.51-20.9317.2417.642.4889.48-7.6526.7124.49-25.15-35.0482.234.3182.65
21Q3 (10)6.21-10.0-6.480.94-11.32-18.9714.6611.146.9396.8912.923.6832.72-12.96-31.8578.8328.3578.96
21Q2 (9)6.9010.5821.911.06-8.62-17.8313.19-9.53-17.9785.829.122.0437.59-4.06-22.0461.4213.5960.87
21Q1 (8)6.24-17.0225.811.16-10.08-12.1214.5820.5-20.4678.6611.3813.839.183.93-19.3754.0720.139.14
20Q4 (7)7.5213.255.031.2911.21-11.0312.10-11.74-4.7270.62-9.8512.7637.70-21.47-16.4645.022.249.07
20Q3 (6)6.6417.31-25.981.16-10.0811.5413.71-14.7435.2178.3411.41-10.4648.01-0.44-28.3444.0515.3743.86
20Q2 (5)5.6614.11-14.631.29-2.276.6116.08-12.2717.270.321.74-6.2548.22-0.76-25.738.18-1.7560.15
20Q1 (4)4.96-30.730.01.32-8.970.018.3344.330.069.1210.360.048.597.670.038.8628.680.0
19Q4 (3)7.16-20.180.01.4539.420.012.7025.250.062.63-28.410.045.13-32.640.030.20-1.370.0
19Q3 (2)8.9735.290.01.04-14.050.010.14-26.090.087.4916.640.067.003.240.030.6228.440.0
19Q2 (1)6.630.00.01.210.00.013.720.00.075.010.00.064.900.00.023.840.00.0
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)7.92-31.013.47-12.3746.0744.92105.1514.1233.1626.71118.0520.75
2022 (9)11.48-46.413.96-7.4831.7986.5692.148.0126.17-8.0897.7632.32
2021 (8)21.424.694.28-13.0117.04-4.4885.3114.9928.47-33.5473.8850.19
2020 (7)20.46-9.354.92-13.0717.8410.3374.1915.0242.84-19.6749.1979.85
2019 (6)22.57-33.75.66-2.5816.1750.8464.502.6453.33-10.1627.3592.61
2018 (5)34.042.755.81-5.9910.72-2.7262.846.3659.36-11.114.20326.43
2017 (4)33.1363.046.18-11.3311.02-38.6859.0812.8866.77-8.673.330
2016 (3)20.3265.616.97-1.5517.97-39.5852.341.5973.1120.7-2.800
2015 (2)12.27-38.227.08-6.8429.7461.8151.527.2760.5753.1920.70-22.96
2014 (1)19.865.367.60-5.1218.38-5.0648.035.3539.54-4.8426.8714.83

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