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)9.32-24.84-14.2620.14-11.04-14.129.7632.9716.614.5212.4416.4922.3410.75.93-8.058.738.94
23Q3 (19)12.40-4.32-9.2222.64-2.75-17.827.344.5610.214.022.8121.8220.18-2.469.38-8.829.63-3.89
23Q2 (18)12.961.6529.8623.28-7.580.347.02-1.68-23.033.918.31-0.2620.6910.05-14.54-9.76-21.2412.62
23Q1 (17)12.7517.327.3725.197.42-15.37.14-14.7-21.453.61-6.9617.9718.80-10.86-11.11-8.058.9410.56
22Q4 (16)10.87-20.420.5623.45-14.88-25.778.3725.68-0.593.8817.5834.7221.0914.3114.19-8.84-4.12-23.29
22Q3 (15)13.6636.87-9.8327.5518.7517.186.66-26.9710.823.30-15.82-14.7318.45-23.7935.26-8.4923.99-125.8
22Q2 (14)9.98-0.3-2.5423.20-21.9917.839.120.332.73.9228.1-15.1524.2114.4723.52-11.17-24.11-83.42
22Q1 (13)10.01-7.4-3.3829.74-5.862.489.097.963.413.066.25-2.5521.1514.511.2-9.00-25.52-0.33
21Q4 (12)10.81-28.6515.1231.5934.3737.238.4240.1-13.112.88-25.58-27.0918.4735.41-19.2-7.17-90.6922.15
21Q3 (11)15.1547.9530.2723.5119.4-11.956.01-32.32-23.243.87-16.2313.4913.64-30.41-31.94-3.7638.2657.27
21Q2 (10)10.24-1.16-12.3319.69-32.15-27.698.881.0213.994.6247.1338.3219.60-6.22-6.0-6.0932.1137.35
21Q1 (9)10.3610.33-14.9429.0226.06-9.518.79-9.2917.673.14-20.5110.5620.90-8.5710.52-8.972.61-4.3
20Q4 (8)9.39-19.26-0.3223.02-13.78-41.879.6923.750.313.9515.8471.7422.8614.07-27.31-9.21-4.6652.77
20Q3 (7)11.63-0.4323.5926.70-1.95-34.167.830.51-19.033.412.152.2320.04-3.88-31.65-8.809.4749.43
20Q2 (6)11.68-4.1136.2927.23-15.09-19.657.794.28-26.653.3417.6124.1620.8510.261.07-9.72-13.02-32.79
20Q1 (5)12.1829.347.132.07-19.020.037.47-22.67-32.032.8423.480.018.91-39.87-8.51-8.6055.9-25.55
19Q4 (4)9.420.110.039.60-2.340.09.66-0.10.02.302.680.031.457.260.0-19.50-12.070.0
19Q3 (3)9.419.80.040.5519.650.09.67-8.950.02.24-16.730.029.3242.120.0-17.40-137.70.0
19Q2 (2)8.573.50.033.895.710.010.62-3.370.02.69-5.280.020.63-0.190.0-7.32-6.860.0
19Q1 (1)8.280.00.032.060.00.010.990.00.02.840.00.020.670.00.0-6.850.00.0
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)41.498.9898.79-7.258.80-8.243.697.5819.96-5.31-7.460
2022 (9)38.0737.74106.5116.719.59-27.43.43-14.2521.08-23.07-8.060
2021 (8)27.64-26.3591.26-18.5313.2135.774.0022.727.4018.77-10.200
2020 (7)37.53-4.41112.02-18.229.734.623.2622.5623.0713.42-10.080
2019 (6)39.2615.17136.9714.099.30-13.172.66-12.520.340.0-8.370
2018 (5)34.091.4120.050.3510.71-1.383.04-0.3320.34-1.21-6.600
2017 (4)33.620119.63010.8603.05020.590-6.680

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