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)1.12-4.27-3.452.42-7.288.0481.434.953.6337.667.91-7.313.9123.3440.65115.185.37-1.07
23Q4 (19)1.17-3.315.412.6110.13-2.6177.592.95-5.1834.90-9.072.923.17-16.580.96109.31-0.58-2.92
23Q3 (18)1.215.22-1.632.3715.0513.475.37-4.852.2138.38-13.11-11.733.80-2.8125.0109.95-7.97-3.7
23Q2 (17)1.15-0.863.62.06-8.0411.9679.210.8-3.5344.178.71-10.53.9140.652.09119.472.61-6.39
23Q1 (16)1.164.5-16.552.24-16.422.7578.58-3.9720.2340.6319.82-2.52.78-11.46-28.72116.433.412.91
22Q4 (15)1.11-9.76-12.62.6828.2333.3381.8310.9714.1433.91-22.01-24.943.143.29-45.86112.60-1.381.38
22Q3 (14)1.2310.81-2.382.0913.59-11.8173.74-10.192.0143.48-11.8913.233.04-20.63-63.81114.18-10.5411.63
22Q2 (13)1.11-20.14-11.91.84-15.6-28.9682.1125.6313.3849.3518.4340.23.83-1.79-54.78127.6323.7728.72
22Q1 (12)1.399.4515.832.188.46-5.6365.36-8.83-14.1541.67-7.775.63.90-32.76-49.02103.12-7.16-4.47
21Q4 (11)1.270.794.12.01-15.19-9.4671.69-0.83-3.6245.1817.6610.015.80-30.95-14.83111.078.592.23
21Q3 (10)1.260.0-1.562.37-8.49-5.9572.29-0.181.7338.409.096.528.40-0.834.48102.283.163.23
21Q2 (9)1.265.06.782.5912.12-10.3872.42-4.87-6.4735.20-10.811.688.4710.728.3199.15-8.14-1.96
21Q1 (8)1.20-1.640.02.314.05-16.076.132.350.5939.46-3.9219.187.6512.3358.06107.94-0.653.84
20Q4 (7)1.22-4.695.172.22-11.9-2.6374.384.67-4.8241.0713.932.966.81-15.323.82108.659.66-3.46
20Q3 (6)1.288.473.232.52-12.827.2771.06-8.23-3.5236.0514.37-21.518.042.81-0.6299.08-2.03-11.14
20Q2 (5)1.18-1.67-1.672.895.0950.5277.432.312.131.52-4.8-33.437.8261.57-14.63101.13-2.71-11.31
20Q1 (4)1.203.450.02.7520.610.075.68-3.160.033.11-17.00.04.84-12.00.0103.95-7.630.0
19Q4 (3)1.16-6.450.02.2815.150.078.156.110.039.89-13.150.05.50-32.010.0112.540.930.0
19Q3 (2)1.243.330.01.983.130.073.65-2.890.045.93-3.00.08.09-11.680.0111.50-2.220.0
19Q2 (1)1.200.00.01.920.00.075.840.00.047.350.00.09.160.00.0114.030.00.0
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)4.51-6.8210.5124.8280.987.3434.74-19.92.45-9.26113.27-2.45
2022 (9)4.842.118.4210.3575.44-2.1143.37-9.382.70-42.55116.11-3.43
2021 (8)4.74-1.467.63-22.6277.071.647.8629.284.707.31120.2310.82
2020 (7)4.812.569.8611.4175.86-2.6337.02-10.254.38-32.3108.49-3.73
2019 (6)4.69-8.048.8510.3577.918.8441.25-9.326.47-36.57112.695.45
2018 (5)5.108.978.026.9371.58-8.1745.49-6.5310.20-11.84106.87-7.11
2017 (4)4.68-10.07.50-23.0877.9511.0748.6730.0611.5749.87115.0515.18
2016 (3)5.20-6.819.7513.2470.187.2937.42-11.687.7250.7899.89-2.7
2015 (2)5.58-6.068.615.065.416.3842.37-4.815.12-0.97102.661.8
2014 (1)5.9411.868.203.861.49-10.5244.51-3.625.17-20.22100.84-6.99

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