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)0.84-12.513.511.51-5.6346.6108.0813.55-11.8460.185.86-31.7348.2420.45-1.21120.037.19-25.87
23Q3 (19)0.9612.9417.071.6028.044.1495.18-11.25-13.9556.85-22.05-30.3840.05-4.57-11.76111.98-18.98-23.76
23Q2 (18)0.852.414.941.258.723.76107.25-1.93-5.072.93-7.63-18.7341.97-3.18-19.04138.21-4.66-8.35
23Q1 (17)0.8312.16-2.351.1511.656.48109.36-10.792.2578.95-10.44-6.3143.35-11.22-21.31144.96-10.476.49
22Q4 (16)0.74-9.76-14.941.03-7.21-7.21122.5910.8316.5788.157.957.448.837.58-19.63161.9210.2428.02
22Q3 (15)0.821.23-7.871.119.9-11.9110.61-2.038.2281.66-9.013.1845.39-12.44-23.5146.88-2.627.7
22Q2 (14)0.81-4.71-5.811.01-6.48-28.37112.905.566.1689.746.4938.751.84-5.9-7.4150.8010.7831.04
22Q1 (13)0.85-2.3-2.31.08-2.7-32.08106.951.72.1884.272.6747.2555.09-9.3311.11136.137.6321.19
21Q4 (12)0.87-2.251.161.11-11.9-31.48105.162.89-0.3782.0813.7645.7960.762.4119.42126.489.9613.99
21Q3 (11)0.893.49-7.291.26-10.64-26.32102.21-3.897.6772.1511.5135.3959.335.9825.43115.02-0.0513.97
21Q2 (10)0.86-1.15-3.371.41-11.32-9.03106.351.614.3864.7013.0510.5455.9812.9113.27115.082.453.68
21Q1 (9)0.871.1614.471.59-1.854.61104.67-0.83-12.6157.231.65-4.6349.58-2.56-10.89112.331.23-9.52
20Q4 (8)0.86-10.423.611.62-5.26-6.36105.5511.19-3.9756.305.656.9750.887.57-4.36110.969.951.49
20Q3 (7)0.967.873.231.7110.32-7.5794.93-6.83-2.6253.29-8.958.4947.30-4.29-2.37100.92-9.082.82
20Q2 (6)0.8917.11-1.111.551.97-9.88101.89-14.940.9558.53-2.4710.7149.42-11.184.59111.00-10.594.18
20Q1 (5)0.76-8.43-7.321.52-12.141.33119.788.987.4460.0114.02-1.3255.644.596.55124.1513.563.38
19Q4 (4)0.83-10.750.01.73-6.490.0109.9112.750.052.637.150.053.209.80.0109.3311.390.0
19Q3 (3)0.933.330.01.857.560.097.48-3.420.049.12-7.090.048.452.540.098.15-7.880.0
19Q2 (2)0.909.760.01.7214.670.0100.93-9.470.052.87-13.060.047.25-9.520.0106.55-11.270.0
19Q1 (1)0.820.00.01.500.00.0111.490.00.060.810.00.052.220.00.0120.090.00.0
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)3.38-2.875.0213.32108.073.0772.69-11.6846.50-9.87134.27-0.96
2022 (9)3.482.354.43-10.69104.85-2.4582.3011.9351.59-7.61135.578.3
2021 (8)3.403.664.96-21.89107.48-3.4673.5328.0155.845.16125.188.22
2020 (7)3.28-3.816.35-1.09111.333.957.441.0653.100.47115.674.08
2019 (6)3.41-2.576.42-7.09107.152.856.847.6152.852.72111.145.25
2018 (5)3.503.246.91-9.44104.23-3.1952.8210.4351.45-5.47105.604.49
2017 (4)3.39-3.697.63-5.8107.663.9147.836.1254.433.66101.065.08
2016 (3)3.52-1.128.10-3.11103.610.9745.073.2352.510.6796.172.18
2015 (2)3.56-0.288.36-0.36102.610.4843.660.4152.16-1.4794.121.58
2014 (1)3.57-2.468.39-5.73102.122.5443.486.0552.948.0492.661.17

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