玩股撇步(動畫小學堂)  

  • 應收帳款周轉率和存貨周轉率如果一路下滑, 如果是因為賣不出去, 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
  • 當淨營業週期(日)接近於0, 代表公司好像在做無本生意
應收帳款周轉率和存貨周轉率-近20季
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
23Q4 (20)1.03-6.36-14.881.10-7.56-23.0888.106.4917.5582.978.0830.52106.44-1.4511.5564.6325.5249.92
23Q3 (19)1.10-12.0-5.171.19-8.46-4.0382.7313.675.8276.779.954.68108.016.715.6751.4924.434.42
23Q2 (18)1.2522.558.71.305.6911.1172.78-18.37-7.7169.82-6.0-10.57101.22-8.567.4941.38-21.54-34.07
23Q1 (17)1.02-15.7-6.421.23-13.9914.9589.1618.966.8274.2816.85-12.7110.7016.0113.6652.7422.34-25.89
22Q4 (16)1.214.3112.041.4315.3223.2874.95-4.13-10.7763.57-13.32-18.9295.42-6.642.8543.11-12.57-38.08
22Q3 (15)1.160.8710.481.245.981.6478.18-0.86-9.4173.34-6.06-1.69102.218.5418.3349.31-21.43-33.83
22Q2 (14)1.155.58.491.179.35-10.6978.86-5.52-7.9578.07-8.2512.6194.17-3.3224.0762.76-11.8-20.66
22Q1 (13)1.090.93-8.41.07-7.76-16.4183.47-0.639.1885.098.5319.2297.404.9841.9671.162.21-10.16
21Q4 (12)1.082.86-5.261.16-4.925.4584.00-2.675.3678.405.09-5.0692.787.4136.4869.62-6.58-26.2
21Q3 (11)1.05-0.946.061.22-6.8729.7986.300.74-6.1574.607.6-23.0386.3813.8124.4174.52-5.79-37.62
21Q2 (10)1.06-10.92-6.191.312.3439.3685.6712.066.0169.33-2.86-28.2475.9010.6325.5679.10-0.14-32.38
21Q1 (9)1.194.3915.531.2816.3670.6776.45-4.11-13.4971.37-13.57-41.0168.610.935.0479.21-16.03-45.01
20Q4 (8)1.1415.1511.761.1017.0246.6779.73-13.3-10.482.58-14.8-32.2867.98-2.098.4294.33-21.04-36.36
20Q3 (7)0.99-12.391.020.940.028.7791.9613.8-1.2596.920.31-22.069.4314.86-7.78119.462.12-15.93
20Q2 (6)1.139.7117.710.9425.3313.2580.81-8.55-14.4896.62-20.14-11.3860.45-7.46-17.08116.98-18.79-10.44
20Q1 (5)1.030.9825.610.750.0-26.4788.37-0.69-20.72120.99-0.7935.7965.324.18-14.91144.05-2.8116.36
19Q4 (4)1.024.080.00.752.740.088.98-4.450.0121.95-1.860.062.70-16.720.0148.224.310.0
19Q3 (3)0.982.080.00.73-12.050.093.12-1.450.0124.2613.970.075.293.280.0142.098.790.0
19Q2 (2)0.9617.070.00.83-18.630.094.49-15.230.0109.0322.370.072.90-5.040.0130.615.50.0
19Q1 (1)0.820.00.01.020.00.0111.470.00.089.100.00.076.770.00.0123.800.00.0
應收帳款周轉率和存貨周轉率-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)4.431.144.91-8.9182.40-1.0274.299.64101.469.5955.22-5.49
2022 (9)4.38-4.375.3915.1783.254.3567.76-13.0592.5811.7758.43-21.97
2021 (8)4.5810.14.6830.3679.78-9.1877.93-23.3182.8327.9274.88-39.96
2020 (7)4.1613.663.59-5.7787.84-11.82101.625.9664.75-10.21124.711.06
2019 (6)3.66-16.443.81-40.9399.6119.5295.9069.472.114.84123.4073.36
2018 (5)4.38-1.576.450.9483.341.556.61-0.8468.7814.9671.18-10.31
2017 (4)4.45-8.066.3932.0282.118.957.09-24.3159.8321.6379.36-21.92
2016 (3)4.8412.564.848.0475.40-11.1875.43-7.549.19-3.09101.64-12.14
2015 (2)4.30-8.94.48-27.9784.899.7281.5538.9550.76-0.63115.6836.11
2014 (1)4.729.776.222.4777.37-8.8858.69-2.3651.08-10.5484.99-3.33

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