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)10.6933.46149.180.0433.33100.08.51-25.09-59.842524.06-18.76-46.246.25-11.5-18.622486.33-18.91-46.6
23Q3 (19)8.01444.9590.520.03200.0200.011.36-81.65-85.573106.96-74.3-79.0752.26-66.13-73.643066.06-74.45-79.18
23Q2 (18)1.47-80.76110.00.01-75.0061.92419.9-52.6412090.60376.5-52.04154.29459.63-56.6111998.20375.79-51.98
23Q1 (17)7.6478.09-49.10.04100.0-20.011.91-43.7996.532537.38-45.9238.9927.57-51.49-4.242521.72-45.8439.87
22Q4 (16)4.29269.8363.120.02100.0100.021.19-73.09-38.864691.69-68.39-42.2256.83-71.33-58.14656.05-68.38-41.94
22Q3 (15)1.1665.71-60.00.0100.078.75-39.76151.2814842.60-41.1397.63198.24-44.2573.0114723.10-41.0798.24
22Q2 (14)0.70-95.34-76.510.00-100.0-100.0130.732057.26327.525210.501280.91275.14355.561135.01272.9824985.701285.85275.42
22Q1 (13)15.01470.72345.40.05400.0400.06.06-82.52-77.571825.65-77.52-70.7528.79-78.77-73.41802.92-77.52-70.74
21Q4 (12)2.63-9.31-40.230.010.0-66.6734.6610.5967.448120.098.12179.38135.6318.37127.498019.127.97179.65
21Q3 (11)2.90-2.68-78.410.010.0-90.031.342.49362.927510.2211.76715.84114.5820.19647.427426.9811.59714.37
21Q2 (10)2.98-11.57-62.750.010.0-83.3330.5813.18168.956720.227.65324.6195.33-11.91403.866655.478.02322.53
21Q1 (9)3.37-23.41-1.750.01-66.670.027.0230.531.966242.44114.78-11.98108.2281.5240.336161.23114.86-12.5
20Q4 (8)4.40-67.24-7.760.03-70.050.020.70205.768.62906.44215.73-44.3459.62288.91-14.852867.53214.43-44.54
20Q3 (7)13.4367.88290.410.1066.67900.06.77-40.46-74.39920.55-41.84-89.2915.33-18.97-89.2911.99-42.1-89.24
20Q2 (6)8.00133.2411.270.06500.0100.011.37-57.09-10.191582.67-77.68-45.118.92-75.47-59.591575.13-77.63-44.7
20Q1 (5)3.43-28.09-14.680.01-50.00.026.5039.0317.157091.7835.81-21.9777.1210.14-48.197041.1536.17-21.44
19Q4 (4)4.7738.660.00.02100.00.019.06-27.880.05221.76-39.230.070.02-50.680.05170.80-39.010.0
19Q3 (3)3.44-52.160.00.01-66.670.026.43108.770.08592.98198.10.0141.97203.230.08477.44197.620.0
19Q2 (2)7.1978.860.00.03200.00.012.66-44.030.02882.62-68.280.046.82-68.550.02848.45-68.220.0
19Q1 (1)4.020.00.00.010.00.022.620.00.09088.710.00.0148.860.00.08962.480.00.0
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)26.6524.360.1137.513.70-19.63339.80-27.4452.71-25.043300.78-27.45
2022 (9)21.4368.470.0860.017.04-40.614603.09-36.9170.32-51.644549.80-36.62
2021 (8)12.72-69.250.05-75.028.69225.287295.87292.76145.41365.917179.15291.19
2020 (7)41.37101.220.20185.718.82-50.311857.58-63.931.21-60.181835.20-63.91
2019 (6)20.56-13.650.070.017.7515.795145.845.6678.37-15.415085.226.1
2018 (5)23.8136.130.0740.015.33-26.554870.00-34.8292.65-38.994792.67-34.71
2017 (4)17.49-37.450.05-44.4420.8759.927471.7679.64151.8718.017340.7681.54
2016 (3)27.96-32.610.09-50.013.0548.34159.20105.43128.6932.324043.57108.84
2015 (2)41.4961.440.1880.08.80-38.032024.68-42.697.26-51.961936.21-42.02
2014 (1)25.70-35.730.10-50.014.2055.533527.4689.44202.4761.653339.1991.25

財務分析相關資訊

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。