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)0.72-20.882.862.39-8.7832.78125.5625.07-3.338.1510.01-24.6940.1521.93-5.15123.5620.98-10.58
23Q3 (19)0.91-2.1526.392.6218.5531.66100.392.15-21.034.68-15.89-24.3532.930.76-15.56102.13-4.4-23.73
23Q2 (18)0.9336.769.412.2140.760.9198.28-26.46-8.1141.23-28.8-0.6732.68-26.948.39106.83-27.24-9.7
23Q1 (17)0.68-2.867.941.57-12.789.03133.642.92-7.1457.9114.31-8.4344.735.67-7.98146.826.25-7.4
22Q4 (16)0.70-2.78-19.541.80-9.55-5.26129.852.1924.0350.6610.515.7842.338.542.64138.183.1924.11
22Q3 (15)0.72-15.29-19.11.99-9.13-3.4127.0718.8124.3545.8410.433.9539.0029.35-3.61133.9113.1926.55
22Q2 (14)0.8534.92-1.162.1952.08-5.6106.95-25.690.8741.51-34.366.0330.15-37.98-33.82118.31-25.3818.76
22Q1 (13)0.63-27.59-21.251.44-24.21-52.32143.9237.4727.2163.2432.05109.9648.6117.873.73158.5542.464.45
21Q4 (12)0.87-2.25-7.451.90-7.77-58.33104.692.458.6347.898.59139.9341.241.9328.79111.345.2232.06
21Q3 (11)0.893.499.882.06-11.21-34.39102.19-3.62-8.8844.1012.6452.3340.46-11.194.22105.826.223.47
21Q2 (10)0.867.53.612.32-23.18-26.11106.03-6.28-2.8339.1529.9835.045.56-2.7711.4299.623.332.46
21Q1 (9)0.80-14.891.273.02-33.774.5113.1417.4-2.1930.1250.9-4.4446.8646.350.2196.4114.35-4.0
20Q4 (8)0.9416.0517.54.5645.2254.0596.37-14.07-15.1719.96-31.05-35.1732.02-17.52-30.1884.31-17.56-14.44
20Q3 (7)0.81-2.41-12.93.140.02.61112.152.7814.6428.95-0.17-2.5638.82-5.069.79102.275.1810.93
20Q2 (6)0.835.06-5.683.148.6528.69109.12-5.665.6129.00-7.99-22.1340.89-12.559.0197.23-3.19-5.65
20Q1 (5)0.79-1.25-2.472.89-2.3644.5115.671.812.7231.522.37-30.8846.761.96-6.37100.431.92-7.24
19Q4 (4)0.80-13.980.02.96-3.270.0113.6116.130.030.793.640.045.8629.690.098.546.890.0
19Q3 (3)0.935.680.03.0625.410.097.83-5.310.029.71-20.220.035.36-5.730.092.19-10.540.0
19Q2 (2)0.888.640.02.4422.00.0103.32-8.250.037.24-18.330.037.51-24.890.0103.05-4.820.0
19Q1 (1)0.810.00.02.000.00.0112.610.00.045.600.00.049.940.00.0108.270.00.0
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)2.983.117.8321.58122.42-3.046.62-17.7241.45-12.48127.59-5.84
2022 (9)2.89-11.086.44-33.54126.2112.3656.6650.4147.3611.75135.5125.92
2021 (8)3.253.839.69-25.46112.33-3.7337.6734.1542.38-10.38107.6210.41
2020 (7)3.13-9.2813.0037.86116.6810.228.08-27.4447.29-5.1797.472.91
2019 (6)3.45-4.179.43-4.36105.884.4538.704.4849.871.5194.716.09
2018 (5)3.6015.389.86-24.56101.37-13.4237.0432.6249.13-9.6489.27-1.52
2017 (4)3.1218.6313.074.98117.08-15.7227.93-4.7154.37-9.8290.65-16.01
2016 (3)2.63-8.3612.45-16.72138.919.1329.3120.0760.29-4.41107.9321.79
2015 (2)2.87-12.7714.95-29.25127.2914.7124.4141.2663.07-1.088.6237.31
2014 (1)3.296.8221.13-10.84110.97-6.2717.2812.2163.71-24.7664.5431.42

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