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)1.59-8.09-14.521.059.3881.0357.308.7117.1386.26-8.82-44.7867.114.196.1476.46-7.78-46.11
23Q3 (19)1.73-18.413.070.9628.074.5552.7123.04-11.1494.60-21.85-43.3364.417.17-30.8782.91-20.12-37.7
23Q2 (18)2.1239.4729.270.7553.06-8.5442.84-28.34-22.66121.05-34.219.5160.10-15.02-28.99103.79-40.0227.68
23Q1 (17)1.52-18.28-4.40.49-15.52-52.4359.7822.24.66184.0017.8108.0570.7211.85-8.7173.0521.97154.11
22Q4 (16)1.8621.5724.830.585.45-54.6948.92-17.53-19.82156.20-6.43120.2263.23-32.13-1.08141.886.61108.62
22Q3 (15)1.53-6.71-6.130.55-32.93-58.0259.327.16.46166.9451.02140.5593.1710.0852.19133.0863.71108.26
22Q2 (14)1.643.148.610.82-20.39-33.8755.39-3.03-8.11110.5424.9950.1784.649.2725.0481.2919.3722.79
22Q1 (13)1.596.71-3.641.03-19.53-22.5657.12-6.383.3388.4424.6929.377.4621.1823.0568.100.1312.15
21Q4 (12)1.49-8.59-16.291.28-2.2911.361.019.4919.6370.932.2-10.4363.924.416.9868.016.43-3.45
21Q3 (11)1.637.952.521.315.6540.8655.72-7.56-2.669.40-5.72-28.9361.22-9.56-5.2663.90-3.47-29.2
21Q2 (10)1.51-8.4812.691.24-6.7742.5360.289.04-10.9373.617.62-30.067.697.53-10.7166.209.03-31.76
21Q1 (9)1.65-7.323.131.3315.6519.8255.288.39-18.7868.40-13.63-16.4662.955.36-9.6860.72-13.8-24.33
20Q4 (8)1.7811.9528.991.1523.66-8.7351.00-10.85-22.4679.19-18.99.9759.75-7.546.0370.44-21.95-13.5
20Q3 (7)1.5918.6614.390.936.9-9.7157.21-15.47-12.4697.65-7.1310.2364.62-14.7614.4590.25-6.97-7.42
20Q2 (6)1.340.0-16.770.87-21.62-1.1467.68-0.5619.45105.1528.422.0775.818.7731.7197.0120.9-5.01
20Q1 (5)1.34-2.9-14.651.11-11.963.2468.063.4817.281.8813.71-38.7269.7023.69-7.0780.24-1.46-31.23
19Q4 (4)1.38-0.720.01.2622.330.065.770.640.072.01-18.720.056.35-0.190.081.43-16.460.0
19Q3 (3)1.39-13.660.01.0317.050.065.3515.340.088.59-14.010.056.46-1.910.097.48-4.550.0
19Q2 (2)1.612.550.00.8829.410.056.66-2.430.0103.02-22.890.057.56-23.250.0102.13-12.470.0
19Q1 (1)1.570.00.00.680.00.058.070.00.0133.610.00.075.000.00.0116.680.00.0
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)5.90-0.673.20-4.7661.880.77114.114.9965.99-0.15110.015.77
2022 (9)5.94-13.663.36-36.661.4115.78108.6957.9166.099.64104.0168.87
2021 (8)6.8827.175.3021.5653.04-21.468.83-17.8260.28-18.661.59-20.2
2020 (7)5.41-15.864.362.8367.4818.8283.76-2.6374.0513.2377.18-0.31
2019 (6)6.4317.554.2414.5956.79-14.8386.02-12.8565.40-1.7777.42-21.64
2018 (5)5.47-7.63.70-7.9666.688.1298.708.6366.5815.2798.804.25
2017 (4)5.92-0.674.028.0661.670.6290.86-7.4357.76-3.8194.77-4.64
2016 (3)5.967.783.72-10.1461.29-7.1598.1511.4560.05-4.8999.389.29
2015 (2)5.53-15.964.14-1.966.0118.9488.071.9163.146.1290.9310.34
2014 (1)6.58-8.864.22-14.455.509.8186.4216.7259.5039.7482.410.5

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