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
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
23Q4 (20)0.81-10.9965.310.7713.2420.31112.4611.86-39.21118.66-10.97-16.2462.6112.73-22.45168.51-5.48-31.48
23Q3 (19)0.919.6419.740.6825.93-23.6100.54-8.09-15.56133.28-20.4429.7355.54-3.09-2.11178.28-18.828.01
23Q2 (18)0.8343.112.160.5422.73-28.0109.39-30.09-10.53167.52-19.8538.8757.31-38.3-14.77219.60-19.4525.01
23Q1 (17)0.5818.37-23.680.44-31.25-45.68156.48-15.4230.65209.0147.5387.192.8815.0431.08272.6210.8569.73
22Q4 (16)0.49-35.53-37.970.64-28.09-27.27185.0155.3961.21141.6737.8937.4580.7442.333.28245.9449.056.4
22Q3 (15)0.762.7-6.170.8918.6720.27119.06-2.636.21102.74-14.83-16.4856.74-15.62-12.86165.06-6.03-2.91
22Q2 (14)0.74-2.63-13.950.75-7.414.17122.272.0915.43120.637.98-4.6567.24-5.112.19175.669.365.41
22Q1 (13)0.76-3.840.740.81-7.9526.56119.774.37-28.69111.718.38-21.9970.8616.97-9.64160.622.14-30.98
21Q4 (12)0.79-2.473.950.8818.92-12.0114.762.37-4.52103.07-16.2113.5360.58-6.9615.35157.25-7.5-0.76
21Q3 (11)0.81-5.81-19.80.742.78-14.94112.105.8223.84123.01-2.7718.165.11-1.0551.74170.002.0212.01
21Q2 (10)0.8659.2656.360.7212.560.0105.93-36.93-35.49126.51-11.66-37.9165.80-16.09-14.52166.64-28.4-42.73
21Q1 (9)0.54-28.95-31.650.64-36.0-13.51167.9539.7445.11143.2057.7316.6678.4249.3136.03232.7346.8728.69
20Q4 (8)0.76-24.7510.141.0014.9442.86120.1932.78-8.9390.79-12.84-29.8252.5222.4-33.36158.464.41-13.19
20Q3 (7)1.0183.6432.890.8793.334.8290.52-44.88-23.96104.16-48.88-5.442.91-44.26-51.83151.77-47.848.35
20Q2 (6)0.55-30.38-26.670.45-39.19-47.06164.2141.8835.01203.7565.9991.0676.9833.53-16.49290.9860.9113.83
20Q1 (5)0.7914.49-3.660.745.71-25.25115.74-12.34.35122.75-5.1233.057.65-26.85-25.31180.85-0.9243.51
19Q4 (4)0.69-9.210.00.70-15.660.0131.9710.860.0129.3717.490.078.81-11.530.0182.5330.310.0
19Q3 (3)0.761.330.00.83-2.350.0119.04-2.130.0110.113.250.089.08-3.360.0140.072.930.0
19Q2 (2)0.75-8.540.00.85-14.140.0121.639.660.0106.6415.550.092.1819.420.0136.087.980.0
19Q1 (1)0.820.00.00.990.00.0110.920.00.092.290.00.077.190.00.0126.020.00.0
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)2.90-7.052.69-15.14125.887.74135.4717.676.256.24185.1015.49
2022 (9)3.1224.33.17-7.04116.84-19.74115.207.7571.772.29160.28-12.1
2021 (8)2.51-4.923.415.57145.585.18106.91-5.470.1613.66182.34-3.88
2020 (7)2.64-18.013.23-3.29138.4122.03113.013.3161.73-11.84189.7024.16
2019 (6)3.22-0.923.34-7.48113.420.93109.398.170.021.32152.795.77
2018 (5)3.25-2.43.61-1.1112.372.43101.191.1869.116.55144.45-0.28
2017 (4)3.330.913.65-20.13109.70-0.8100.0125.1764.863.74144.8513.19
2016 (3)3.302.484.570.66110.59-2.4379.90-0.5762.52-14.4127.976.06
2015 (2)3.22-2.424.54-6.97113.342.5680.367.4573.04-6.82120.6612.87
2014 (1)3.307.494.88-5.97110.51-7.1674.796.4378.39-12.94106.907.7

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